[{"data":1,"prerenderedAt":27781},["ShallowReactive",2],{"tip-plan-comptable-compte-158-autres-provisions-pour-charges":3,"plan-comptable-compte-158-autres-provisions-pour-charges-similars":575},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-158-autres-provisions-pour-charges",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","67b5ATl1kfW4FDl9mQzLqd","Entry","2025-05-27T13:56:19.149Z","2025-06-03T09:52:28.458Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":506,"faq_structured_data":507,"category":508},"158 - Autres provisions pour charges",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,191,198,205,212,255,262,315,322,329,336,432,458,465,472],{"nodeType":78,"content":79,"data":85},"heading-1",[80],{"nodeType":81,"value":82,"data":83,"marks":84},"text","Compte - 158 - Autres provisions pour charges",{},[],{},{"nodeType":87,"content":88,"data":93},"paragraph",[89],{"nodeType":81,"value":90,"data":91,"marks":92},"Le compte 158 permet d'enregistrer les provisions pour charges qui ne peuvent être classées dans les autres comptes de la classe 15 du Plan Comptable Général 2025.",{},[],{},{"nodeType":95,"content":96,"data":101},"heading-2",[97],{"nodeType":81,"value":98,"data":99,"marks":100},"À quoi sert le compte 158 en comptabilité ?",{},[],{},{"nodeType":87,"content":103,"data":108},[104],{"nodeType":81,"value":105,"data":106,"marks":107},"Le compte 158 (référencé comme 1527 dans le Plan Comptable Général 2025) sert à comptabiliser les provisions pour charges qui ne correspondent pas aux catégories spécifiques déjà définies dans les autres comptes de la classe 15.",{},[],{},{"nodeType":87,"content":110,"data":115},[111],{"nodeType":81,"value":112,"data":113,"marks":114},"La classe 15 du PCG 2025 regroupe l'ensemble des provisions pour risques et charges et comprend notamment :",{},[],{},{"nodeType":117,"content":118,"data":190},"unordered-list",[119,130,140,150,160,170,180],{"nodeType":120,"content":121,"data":129},"list-item",[122],{"nodeType":87,"content":123,"data":128},[124],{"nodeType":81,"value":125,"data":126,"marks":127},"Le compte 1521 : Provisions pour pensions et obligations similaires",{},[],{},{},{"nodeType":120,"content":131,"data":139},[132],{"nodeType":87,"content":133,"data":138},[134],{"nodeType":81,"value":135,"data":136,"marks":137},"Le compte 1522 : Provisions pour restructurations",{},[],{},{},{"nodeType":120,"content":141,"data":149},[142],{"nodeType":87,"content":143,"data":148},[144],{"nodeType":81,"value":145,"data":146,"marks":147},"Le compte 1523 : Provisions pour impôts",{},[],{},{},{"nodeType":120,"content":151,"data":159},[152],{"nodeType":87,"content":153,"data":158},[154],{"nodeType":81,"value":155,"data":156,"marks":157},"Le compte 1524 : Provisions pour renouvellement des immobilisations (entreprises concessionnaires)",{},[],{},{},{"nodeType":120,"content":161,"data":169},[162],{"nodeType":87,"content":163,"data":168},[164],{"nodeType":81,"value":165,"data":166,"marks":167},"Le compte 1525 : Provisions pour gros entretien ou grandes révisions",{},[],{},{},{"nodeType":120,"content":171,"data":179},[172],{"nodeType":87,"content":173,"data":178},[174],{"nodeType":81,"value":175,"data":176,"marks":177},"Le compte 1526 : Provisions pour remise en état",{},[],{},{},{"nodeType":120,"content":181,"data":189},[182],{"nodeType":87,"content":183,"data":188},[184],{"nodeType":81,"value":185,"data":186,"marks":187},"Le compte 1527 (158) : Autres provisions pour charges",{},[],{},{},{},{"nodeType":87,"content":192,"data":197},[193],{"nodeType":81,"value":194,"data":195,"marks":196},"Le compte 158 permet donc d'enregistrer toutes les provisions pour charges qui ne peuvent pas être classées dans les comptes 151 à 157, tout en respectant les conditions générales de comptabilisation des provisions.",{},[],{},{"nodeType":95,"content":199,"data":204},[200],{"nodeType":81,"value":201,"data":202,"marks":203},"Quand utiliser le compte 158 ?",{},[],{},{"nodeType":87,"content":206,"data":211},[207],{"nodeType":81,"value":208,"data":209,"marks":210},"Le compte 158 est utilisé dans les situations suivantes :",{},[],{},{"nodeType":117,"content":213,"data":254},[214,224,234,244],{"nodeType":120,"content":215,"data":223},[216],{"nodeType":87,"content":217,"data":222},[218],{"nodeType":81,"value":219,"data":220,"marks":221},"Lorsqu'une obligation de l'entité envers un tiers existe à la clôture de l'exercice",{},[],{},{},{"nodeType":120,"content":225,"data":233},[226],{"nodeType":87,"content":227,"data":232},[228],{"nodeType":81,"value":229,"data":230,"marks":231},"Lorsque cette obligation va probablement entraîner une sortie de ressources au bénéfice de ce tiers",{},[],{},{},{"nodeType":120,"content":235,"data":243},[236],{"nodeType":87,"content":237,"data":242},[238],{"nodeType":81,"value":239,"data":240,"marks":241},"Lorsque le montant de cette obligation peut être estimé de manière fiable",{},[],{},{},{"nodeType":120,"content":245,"data":253},[246],{"nodeType":87,"content":247,"data":252},[248],{"nodeType":81,"value":249,"data":250,"marks":251},"Lorsque cette provision pour charge ne correspond à aucune autre catégorie spécifique de la classe 15",{},[],{},{},{},{"nodeType":87,"content":256,"data":261},[257],{"nodeType":81,"value":258,"data":259,"marks":260},"Exemples concrets d'utilisation du compte 158 :",{},[],{},{"nodeType":117,"content":263,"data":314},[264,274,284,294,304],{"nodeType":120,"content":265,"data":273},[266],{"nodeType":87,"content":267,"data":272},[268],{"nodeType":81,"value":269,"data":270,"marks":271},"Provisions pour litiges commerciaux dont l'issue défavorable est probable",{},[],{},{},{"nodeType":120,"content":275,"data":283},[276],{"nodeType":87,"content":277,"data":282},[278],{"nodeType":81,"value":279,"data":280,"marks":281},"Provisions pour charges futures liées à des contrats déficitaires",{},[],{},{},{"nodeType":120,"content":285,"data":293},[286],{"nodeType":87,"content":287,"data":292},[288],{"nodeType":81,"value":289,"data":290,"marks":291},"Provisions pour garanties données aux clients",{},[],{},{},{"nodeType":120,"content":295,"data":303},[296],{"nodeType":87,"content":297,"data":302},[298],{"nodeType":81,"value":299,"data":300,"marks":301},"Provisions pour risques environnementaux ne relevant pas d'une remise en état",{},[],{},{},{"nodeType":120,"content":305,"data":313},[306],{"nodeType":87,"content":307,"data":312},[308],{"nodeType":81,"value":309,"data":310,"marks":311},"Provisions pour charges sociales ou fiscales probables mais dont le montant n'est pas encore définitivement fixé",{},[],{},{},{},{"nodeType":87,"content":316,"data":321},[317],{"nodeType":81,"value":318,"data":319,"marks":320},"Lors de la comptabilisation d'une provision au compte 158, l'écriture se fait par le crédit de ce compte et le débit du compte 6815 « Dotations aux provisions d'exploitation » si la charge concerne l'exploitation courante, ou du compte 6865 ou 6875 si elle concerne respectivement la gestion financière ou le résultat exceptionnel.",{},[],{},{"nodeType":95,"content":323,"data":328},[324],{"nodeType":81,"value":325,"data":326,"marks":327},"Quels sont les impacts fiscaux du compte 158 ?",{},[],{},{"nodeType":87,"content":330,"data":335},[331],{"nodeType":81,"value":332,"data":333,"marks":334},"L'utilisation du compte 158 comporte plusieurs implications fiscales importantes :",{},[],{},{"nodeType":117,"content":337,"data":431},[338,391,401,411,421],{"nodeType":120,"content":339,"data":390},[340,347],{"nodeType":87,"content":341,"data":346},[342],{"nodeType":81,"value":343,"data":344,"marks":345},"Déductibilité fiscale conditionnelle : Pour être fiscalement déductibles, les provisions comptabilisées au compte 158 doivent respecter les conditions de l'article 39-1-5° du Code Général des Impôts :",{},[],{},{"nodeType":117,"content":348,"data":389},[349,359,369,379],{"nodeType":120,"content":350,"data":358},[351],{"nodeType":87,"content":352,"data":357},[353],{"nodeType":81,"value":354,"data":355,"marks":356},"Être destinées à faire face à une charge précise",{},[],{},{},{"nodeType":120,"content":360,"data":368},[361],{"nodeType":87,"content":362,"data":367},[363],{"nodeType":81,"value":364,"data":365,"marks":366},"Être nettement précisées quant à leur nature",{},[],{},{},{"nodeType":120,"content":370,"data":378},[371],{"nodeType":87,"content":372,"data":377},[373],{"nodeType":81,"value":374,"data":375,"marks":376},"Être probables (et non simplement éventuelles)",{},[],{},{},{"nodeType":120,"content":380,"data":388},[381],{"nodeType":87,"content":382,"data":387},[383],{"nodeType":81,"value":384,"data":385,"marks":386},"Résulter d'un événement en cours à la clôture de l'exercice",{},[],{},{},{},{},{"nodeType":120,"content":392,"data":400},[393],{"nodeType":87,"content":394,"data":399},[395],{"nodeType":81,"value":396,"data":397,"marks":398},"Réintégration temporaire : Si les conditions de déductibilité ne sont pas remplies, la provision doit être réintégrée fiscalement dans le résultat imposable de l'exercice de sa comptabilisation.",{},[],{},{},{"nodeType":120,"content":402,"data":410},[403],{"nodeType":87,"content":404,"data":409},[405],{"nodeType":81,"value":406,"data":407,"marks":408},"Suivi extracomptable : Les provisions non déductibles fiscalement font l'objet d'un suivi extracomptable dans le tableau 2058-B de la liasse fiscale.",{},[],{},{},{"nodeType":120,"content":412,"data":420},[413],{"nodeType":87,"content":414,"data":419},[415],{"nodeType":81,"value":416,"data":417,"marks":418},"Reprise des provisions : Lorsque la charge provisionnée survient effectivement, la provision est reprise par le crédit du compte 7815 (ou 7865/7875). Cette reprise est imposable, mais la charge réelle devient alors déductible.",{},[],{},{},{"nodeType":120,"content":422,"data":430},[423],{"nodeType":87,"content":424,"data":429},[425],{"nodeType":81,"value":426,"data":427,"marks":428},"Provisions non utilisées : Si la provision devient sans objet (le risque ou la charge ne se matérialise pas), la reprise est imposable dans les conditions de droit commun.",{},[],{},{},{},{"nodeType":87,"content":433,"data":457},[434,438,444,448,453],{"nodeType":81,"value":435,"data":436,"marks":437},"Les dotations aux provisions pour dépréciation sont enregistrées au débit du compte ",{},[],{"nodeType":81,"value":439,"data":440,"marks":441},"6817 \"Dotations pour dépréciations des actifs circulants\"",{},[442],{"type":443},"bold",{"nodeType":81,"value":445,"data":446,"marks":447}," par le crédit du compte ",{},[],{"nodeType":81,"value":449,"data":450,"marks":451},"491 \"Dépréciations des comptes de clients",{},[452],{"type":443},{"nodeType":81,"value":454,"data":455,"marks":456},"\". ",{},[],{},{"nodeType":87,"content":459,"data":464},[460],{"nodeType":81,"value":461,"data":462,"marks":463},"En cas de recouvrement partiel d'une créance douteuse, le montant encaissé vient réduire le solde du compte 416, et la provision constituée doit être ajustée en conséquence. Si la situation du client s'améliore et que la créance n'est plus considérée comme douteuse, elle peut être reclassée dans le compte 411.",{},[],{},{"nodeType":95,"content":466,"data":471},[467],{"nodeType":81,"value":468,"data":469,"marks":470},"3 point clés à retenir sur le compte 158",{},[],{},{"nodeType":473,"content":474,"data":505},"ordered-list",[475,485,495],{"nodeType":120,"content":476,"data":484},[477],{"nodeType":87,"content":478,"data":483},[479],{"nodeType":81,"value":480,"data":481,"marks":482},"Caractère résiduel : Le compte 158 est un compte résiduel qui ne doit être utilisé que lorsqu'aucun autre compte de provision pour charges spécifique ne convient, ce qui implique une analyse préalable rigoureuse de la nature de la charge à provisionner.",{},[],{},{},{"nodeType":120,"content":486,"data":494},[487],{"nodeType":87,"content":488,"data":493},[489],{"nodeType":81,"value":490,"data":491,"marks":492},"Documentation essentielle : L'utilisation du compte 158 nécessite une documentation précise justifiant l'obligation existante, l'estimation fiable du montant et la probabilité de sortie de ressources, particulièrement en cas de contrôle fiscal.",{},[],{},{},{"nodeType":120,"content":496,"data":504},[497],{"nodeType":87,"content":498,"data":503},[499],{"nodeType":81,"value":500,"data":501,"marks":502},"Suivi et ajustement régulier : Les provisions inscrites au compte 158 doivent être réexaminées à chaque clôture d'exercice et ajustées si nécessaire pour refléter la meilleure estimation à cette date.",{},[],{},{},{},"compte-158-autres-provisions-pour-charges",false,[509],{"metadata":510,"sys":513,"fields":525},{"tags":511,"concepts":512},[],[],{"space":514,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":519,"publishedVersion":521,"revision":62,"contentType":522,"locale":29},{"sys":515},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":520},{"id":21,"type":12,"linkType":22},24,{"sys":523},{"type":12,"linkType":27,"id":524},"category",{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":529,"metaTitle":531,"metaDescription":532,"mainTitle":533,"subtitle":550,"heroImage":551,"ctaButton":573,"ctaLink":574},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[530],"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":534,"content":535,"nodeType":74},{},[536,543],{"data":537,"content":538,"nodeType":78},{},[539],{"data":540,"marks":541,"value":542,"nodeType":81},{},[],"Plan comptable général",{"data":544,"content":545,"nodeType":87},{},[546],{"data":547,"marks":548,"value":549,"nodeType":81},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":552,"sys":555,"fields":562},{"tags":553,"concepts":554},[],[],{"space":556,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":560,"publishedVersion":62,"revision":44,"locale":29},{"sys":557},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":561},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":564},"Facturation",{"url":565,"details":566,"fileName":571,"contentType":572},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":567,"image":568},246703,{"width":569,"height":570},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[576,625,674,723,772,821,870,919,968,1017,1066,1115,1164,1213,1262,1311,1360,1409,1458,1507,1556,1605,1654,1703,1752,1801,1850,1899,1948,1997,2046,2095,2144,2193,2243,2292,2341,2390,2439,2488,2537,2586,2635,2684,2733,2782,2831,2880,2929,2978,3027,3076,3126,3175,3224,3273,3322,3371,3420,3469,3518,3567,3616,3665,3714,3763,3812,3861,3910,3959,4008,4057,4106,4155,4204,4253,4302,4351,4400,4449,4498,4547,4596,4645,4694,4743,4792,4841,4890,4938,4987,5036,5085,5134,5183,5232,5281,5330,5379,5428,5477,5526,5575,5624,5673,5722,5771,5820,5869,5918,5967,6016,6065,6114,6163,6212,6261,6310,6359,6408,6457,6506,6555,6604,6653,6702,6751,6800,6849,6898,6947,6996,7045,7094,7143,7192,7241,7290,7339,7388,7438,7487,7536,7585,7634,7683,7732,7781,7830,7879,7928,7977,8026,8075,8124,8173,8222,8271,8320,8369,8418,8467,8516,8565,8614,8663,8712,8761,8810,8859,8908,8957,9006,9055,9104,9153,9202,9251,9300,9349,9398,9447,9496,9545,9594,9643,9692,9741,9790,9839,9888,9937,9986,10035,10084,10133,10182,10232,10281,10330,10379,10428,10477,10526,10575,10624,10673,10722,10771,10820,10869,10918,10967,11016,11065,11114,11164,11213,11262,11311,11360,11409,11458,11507,11556,11605,11654,11703,11752,11801,11850,11899,11948,11997,12046,12095,12144,12193,12242,12291,12340,12389,12438,12487,12536,12585,12634,12683,12731,12780,12829,12878,12927,12976,13025,13074,13123,13172,13221,13270,13319,13368,13417,13466,13515,13564,13613,13662,13711,13760,13809,13858,13907,13956,14005,14054,14103,14152,14201,14250,14299,14348,14397,14446,14495,14544,14593,14642,14691,14740,14789,14838,14887,14936,14985,15034,15083,15132,15181,15230,15279,15328,15377,15426,15475,15524,15574,15623,15672,15721,15770,15819,15868,15916,15965,16015,16064,16113,16158,16207,16256,16305,16354,16403,16452,16501,16550,16599,16648,16698,16747,16796,16845,16894,16943,16992,17041,17090,17139,17188,17237,17286,17335,17384,17433,17482,17531,17580,17629,17678,17727,17776,17825,17874,17923,17972,18021,18070,18119,18168,18217,18266,18315,18364,18413,18462,18511,18560,18609,18658,18707,18756,18805,18854,18903,18952,19001,19050,19099,19148,19197,19247,19296,19345,19394,19443,19492,19541,19590,19639,19688,19737,19786,19835,19884,19933,19982,20032,20081,20130,20179,20228,20277,20326,20375,20424,20473,20522,20571,20620,20669,20718,20767,20816,20865,20914,20963,21012,21061,21110,21159,21208,21257,21306,21354,21403,21452,21501,21550,21599,21649,21698,21747,21797,21846,21895,21944,21993,22042,22091,22140,22189,22238,22287,22336,22385,22435,22484,22533,22582,22631,22680,22729,22778,22827,22876,22925,22974,23023,23072,23121,23170,23220,23269,23318,23367,23417,23466,23515,23565,23614,23663,23712,23761,23810,23859,23908,23957,24006,24055,24104,24153,24202,24251,24300,24349,24398,24447,24496,24545,24594,24642,24691,24740,24789,24838,24887,24936,24985,25034,25083,25132,25181,25231,25280,25329,25378,25427,25476,25525,25574,25623,25672,25722,25771,25820,25869,25918,25967,26016,26066,26115,26164,26213,26262,26311,26360,26409,26458,26507,26556,26605,26654,26703,26751,26800,26849,26898,26947,26997,27046,27095,27144,27193,27242,27291,27340,27389,27438,27487,27536,27585,27634,27683,27732],{"sys":577,"fields":580},{"id":578,"createdAt":579},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":581,"slug":582,"articleIntro":-1,"category":583},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[584],{"metadata":585,"sys":588,"fields":595},{"tags":586,"concepts":587},[],[],{"space":589,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":591,"publishedVersion":521,"revision":62,"contentType":593,"locale":29},{"sys":590},{"type":12,"linkType":13,"id":14},{"sys":592},{"id":21,"type":12,"linkType":22},{"sys":594},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":596,"metaTitle":531,"metaDescription":532,"mainTitle":597,"subtitle":550,"heroImage":612,"ctaButton":573,"ctaLink":574},[530],{"data":598,"content":599,"nodeType":74},{},[600,606],{"data":601,"content":602,"nodeType":78},{},[603],{"data":604,"marks":605,"value":542,"nodeType":81},{},[],{"data":607,"content":608,"nodeType":87},{},[609],{"data":610,"marks":611,"value":549,"nodeType":81},{},[],{"metadata":613,"sys":616,"fields":621},{"tags":614,"concepts":615},[],[],{"space":617,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":619,"publishedVersion":62,"revision":44,"locale":29},{"sys":618},{"type":12,"linkType":13,"id":14},{"sys":620},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":622},{"url":565,"details":623,"fileName":571,"contentType":572},{"size":567,"image":624},{"width":569,"height":570},{"sys":626,"fields":629},{"id":627,"createdAt":628},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":630,"slug":631,"articleIntro":630,"category":632},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[633],{"metadata":634,"sys":637,"fields":644},{"tags":635,"concepts":636},[],[],{"space":638,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":640,"publishedVersion":521,"revision":62,"contentType":642,"locale":29},{"sys":639},{"type":12,"linkType":13,"id":14},{"sys":641},{"id":21,"type":12,"linkType":22},{"sys":643},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":645,"metaTitle":531,"metaDescription":532,"mainTitle":646,"subtitle":550,"heroImage":661,"ctaButton":573,"ctaLink":574},[530],{"data":647,"content":648,"nodeType":74},{},[649,655],{"data":650,"content":651,"nodeType":78},{},[652],{"data":653,"marks":654,"value":542,"nodeType":81},{},[],{"data":656,"content":657,"nodeType":87},{},[658],{"data":659,"marks":660,"value":549,"nodeType":81},{},[],{"metadata":662,"sys":665,"fields":670},{"tags":663,"concepts":664},[],[],{"space":666,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":668,"publishedVersion":62,"revision":44,"locale":29},{"sys":667},{"type":12,"linkType":13,"id":14},{"sys":669},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":671},{"url":565,"details":672,"fileName":571,"contentType":572},{"size":567,"image":673},{"width":569,"height":570},{"sys":675,"fields":678},{"id":676,"createdAt":677},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":679,"slug":680,"articleIntro":-1,"category":681},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[682],{"metadata":683,"sys":686,"fields":693},{"tags":684,"concepts":685},[],[],{"space":687,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":689,"publishedVersion":521,"revision":62,"contentType":691,"locale":29},{"sys":688},{"type":12,"linkType":13,"id":14},{"sys":690},{"id":21,"type":12,"linkType":22},{"sys":692},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":694,"metaTitle":531,"metaDescription":532,"mainTitle":695,"subtitle":550,"heroImage":710,"ctaButton":573,"ctaLink":574},[530],{"data":696,"content":697,"nodeType":74},{},[698,704],{"data":699,"content":700,"nodeType":78},{},[701],{"data":702,"marks":703,"value":542,"nodeType":81},{},[],{"data":705,"content":706,"nodeType":87},{},[707],{"data":708,"marks":709,"value":549,"nodeType":81},{},[],{"metadata":711,"sys":714,"fields":719},{"tags":712,"concepts":713},[],[],{"space":715,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":717,"publishedVersion":62,"revision":44,"locale":29},{"sys":716},{"type":12,"linkType":13,"id":14},{"sys":718},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":720},{"url":565,"details":721,"fileName":571,"contentType":572},{"size":567,"image":722},{"width":569,"height":570},{"sys":724,"fields":727},{"id":725,"createdAt":726},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":728,"slug":729,"articleIntro":728,"category":730},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[731],{"metadata":732,"sys":735,"fields":742},{"tags":733,"concepts":734},[],[],{"space":736,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":738,"publishedVersion":521,"revision":62,"contentType":740,"locale":29},{"sys":737},{"type":12,"linkType":13,"id":14},{"sys":739},{"id":21,"type":12,"linkType":22},{"sys":741},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":743,"metaTitle":531,"metaDescription":532,"mainTitle":744,"subtitle":550,"heroImage":759,"ctaButton":573,"ctaLink":574},[530],{"data":745,"content":746,"nodeType":74},{},[747,753],{"data":748,"content":749,"nodeType":78},{},[750],{"data":751,"marks":752,"value":542,"nodeType":81},{},[],{"data":754,"content":755,"nodeType":87},{},[756],{"data":757,"marks":758,"value":549,"nodeType":81},{},[],{"metadata":760,"sys":763,"fields":768},{"tags":761,"concepts":762},[],[],{"space":764,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":766,"publishedVersion":62,"revision":44,"locale":29},{"sys":765},{"type":12,"linkType":13,"id":14},{"sys":767},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":769},{"url":565,"details":770,"fileName":571,"contentType":572},{"size":567,"image":771},{"width":569,"height":570},{"sys":773,"fields":776},{"id":774,"createdAt":775},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":777,"slug":778,"articleIntro":777,"category":779},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[780],{"metadata":781,"sys":784,"fields":791},{"tags":782,"concepts":783},[],[],{"space":785,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":787,"publishedVersion":521,"revision":62,"contentType":789,"locale":29},{"sys":786},{"type":12,"linkType":13,"id":14},{"sys":788},{"id":21,"type":12,"linkType":22},{"sys":790},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":792,"metaTitle":531,"metaDescription":532,"mainTitle":793,"subtitle":550,"heroImage":808,"ctaButton":573,"ctaLink":574},[530],{"data":794,"content":795,"nodeType":74},{},[796,802],{"data":797,"content":798,"nodeType":78},{},[799],{"data":800,"marks":801,"value":542,"nodeType":81},{},[],{"data":803,"content":804,"nodeType":87},{},[805],{"data":806,"marks":807,"value":549,"nodeType":81},{},[],{"metadata":809,"sys":812,"fields":817},{"tags":810,"concepts":811},[],[],{"space":813,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":815,"publishedVersion":62,"revision":44,"locale":29},{"sys":814},{"type":12,"linkType":13,"id":14},{"sys":816},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":818},{"url":565,"details":819,"fileName":571,"contentType":572},{"size":567,"image":820},{"width":569,"height":570},{"sys":822,"fields":825},{"id":823,"createdAt":824},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":826,"slug":827,"articleIntro":826,"category":828},"2185 - Cheptel","compte-2185-cheptel",[829],{"metadata":830,"sys":833,"fields":840},{"tags":831,"concepts":832},[],[],{"space":834,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":836,"publishedVersion":521,"revision":62,"contentType":838,"locale":29},{"sys":835},{"type":12,"linkType":13,"id":14},{"sys":837},{"id":21,"type":12,"linkType":22},{"sys":839},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":841,"metaTitle":531,"metaDescription":532,"mainTitle":842,"subtitle":550,"heroImage":857,"ctaButton":573,"ctaLink":574},[530],{"data":843,"content":844,"nodeType":74},{},[845,851],{"data":846,"content":847,"nodeType":78},{},[848],{"data":849,"marks":850,"value":542,"nodeType":81},{},[],{"data":852,"content":853,"nodeType":87},{},[854],{"data":855,"marks":856,"value":549,"nodeType":81},{},[],{"metadata":858,"sys":861,"fields":866},{"tags":859,"concepts":860},[],[],{"space":862,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":864,"publishedVersion":62,"revision":44,"locale":29},{"sys":863},{"type":12,"linkType":13,"id":14},{"sys":865},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":867},{"url":565,"details":868,"fileName":571,"contentType":572},{"size":567,"image":869},{"width":569,"height":570},{"sys":871,"fields":874},{"id":872,"createdAt":873},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":875,"slug":876,"articleIntro":875,"category":877},"2611 - Actions","compte-2611-actions",[878],{"metadata":879,"sys":882,"fields":889},{"tags":880,"concepts":881},[],[],{"space":883,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":885,"publishedVersion":521,"revision":62,"contentType":887,"locale":29},{"sys":884},{"type":12,"linkType":13,"id":14},{"sys":886},{"id":21,"type":12,"linkType":22},{"sys":888},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":890,"metaTitle":531,"metaDescription":532,"mainTitle":891,"subtitle":550,"heroImage":906,"ctaButton":573,"ctaLink":574},[530],{"data":892,"content":893,"nodeType":74},{},[894,900],{"data":895,"content":896,"nodeType":78},{},[897],{"data":898,"marks":899,"value":542,"nodeType":81},{},[],{"data":901,"content":902,"nodeType":87},{},[903],{"data":904,"marks":905,"value":549,"nodeType":81},{},[],{"metadata":907,"sys":910,"fields":915},{"tags":908,"concepts":909},[],[],{"space":911,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":913,"publishedVersion":62,"revision":44,"locale":29},{"sys":912},{"type":12,"linkType":13,"id":14},{"sys":914},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":916},{"url":565,"details":917,"fileName":571,"contentType":572},{"size":567,"image":918},{"width":569,"height":570},{"sys":920,"fields":923},{"id":921,"createdAt":922},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":924,"slug":925,"articleIntro":-1,"category":926},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[927],{"metadata":928,"sys":931,"fields":938},{"tags":929,"concepts":930},[],[],{"space":932,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":934,"publishedVersion":521,"revision":62,"contentType":936,"locale":29},{"sys":933},{"type":12,"linkType":13,"id":14},{"sys":935},{"id":21,"type":12,"linkType":22},{"sys":937},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":939,"metaTitle":531,"metaDescription":532,"mainTitle":940,"subtitle":550,"heroImage":955,"ctaButton":573,"ctaLink":574},[530],{"data":941,"content":942,"nodeType":74},{},[943,949],{"data":944,"content":945,"nodeType":78},{},[946],{"data":947,"marks":948,"value":542,"nodeType":81},{},[],{"data":950,"content":951,"nodeType":87},{},[952],{"data":953,"marks":954,"value":549,"nodeType":81},{},[],{"metadata":956,"sys":959,"fields":964},{"tags":957,"concepts":958},[],[],{"space":960,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":962,"publishedVersion":62,"revision":44,"locale":29},{"sys":961},{"type":12,"linkType":13,"id":14},{"sys":963},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":965},{"url":565,"details":966,"fileName":571,"contentType":572},{"size":567,"image":967},{"width":569,"height":570},{"sys":969,"fields":972},{"id":970,"createdAt":971},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":973,"slug":974,"articleIntro":-1,"category":975},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[976],{"metadata":977,"sys":980,"fields":987},{"tags":978,"concepts":979},[],[],{"space":981,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":983,"publishedVersion":521,"revision":62,"contentType":985,"locale":29},{"sys":982},{"type":12,"linkType":13,"id":14},{"sys":984},{"id":21,"type":12,"linkType":22},{"sys":986},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":988,"metaTitle":531,"metaDescription":532,"mainTitle":989,"subtitle":550,"heroImage":1004,"ctaButton":573,"ctaLink":574},[530],{"data":990,"content":991,"nodeType":74},{},[992,998],{"data":993,"content":994,"nodeType":78},{},[995],{"data":996,"marks":997,"value":542,"nodeType":81},{},[],{"data":999,"content":1000,"nodeType":87},{},[1001],{"data":1002,"marks":1003,"value":549,"nodeType":81},{},[],{"metadata":1005,"sys":1008,"fields":1013},{"tags":1006,"concepts":1007},[],[],{"space":1009,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1011,"publishedVersion":62,"revision":44,"locale":29},{"sys":1010},{"type":12,"linkType":13,"id":14},{"sys":1012},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1014},{"url":565,"details":1015,"fileName":571,"contentType":572},{"size":567,"image":1016},{"width":569,"height":570},{"sys":1018,"fields":1021},{"id":1019,"createdAt":1020},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":1022,"slug":1023,"articleIntro":-1,"category":1024},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[1025],{"metadata":1026,"sys":1029,"fields":1036},{"tags":1027,"concepts":1028},[],[],{"space":1030,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1032,"publishedVersion":521,"revision":62,"contentType":1034,"locale":29},{"sys":1031},{"type":12,"linkType":13,"id":14},{"sys":1033},{"id":21,"type":12,"linkType":22},{"sys":1035},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1037,"metaTitle":531,"metaDescription":532,"mainTitle":1038,"subtitle":550,"heroImage":1053,"ctaButton":573,"ctaLink":574},[530],{"data":1039,"content":1040,"nodeType":74},{},[1041,1047],{"data":1042,"content":1043,"nodeType":78},{},[1044],{"data":1045,"marks":1046,"value":542,"nodeType":81},{},[],{"data":1048,"content":1049,"nodeType":87},{},[1050],{"data":1051,"marks":1052,"value":549,"nodeType":81},{},[],{"metadata":1054,"sys":1057,"fields":1062},{"tags":1055,"concepts":1056},[],[],{"space":1058,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1060,"publishedVersion":62,"revision":44,"locale":29},{"sys":1059},{"type":12,"linkType":13,"id":14},{"sys":1061},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1063},{"url":565,"details":1064,"fileName":571,"contentType":572},{"size":567,"image":1065},{"width":569,"height":570},{"sys":1067,"fields":1070},{"id":1068,"createdAt":1069},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":1071,"slug":1072,"articleIntro":1071,"category":1073},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[1074],{"metadata":1075,"sys":1078,"fields":1085},{"tags":1076,"concepts":1077},[],[],{"space":1079,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1081,"publishedVersion":521,"revision":62,"contentType":1083,"locale":29},{"sys":1080},{"type":12,"linkType":13,"id":14},{"sys":1082},{"id":21,"type":12,"linkType":22},{"sys":1084},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1086,"metaTitle":531,"metaDescription":532,"mainTitle":1087,"subtitle":550,"heroImage":1102,"ctaButton":573,"ctaLink":574},[530],{"data":1088,"content":1089,"nodeType":74},{},[1090,1096],{"data":1091,"content":1092,"nodeType":78},{},[1093],{"data":1094,"marks":1095,"value":542,"nodeType":81},{},[],{"data":1097,"content":1098,"nodeType":87},{},[1099],{"data":1100,"marks":1101,"value":549,"nodeType":81},{},[],{"metadata":1103,"sys":1106,"fields":1111},{"tags":1104,"concepts":1105},[],[],{"space":1107,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1109,"publishedVersion":62,"revision":44,"locale":29},{"sys":1108},{"type":12,"linkType":13,"id":14},{"sys":1110},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1112},{"url":565,"details":1113,"fileName":571,"contentType":572},{"size":567,"image":1114},{"width":569,"height":570},{"sys":1116,"fields":1119},{"id":1117,"createdAt":1118},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":1120,"slug":1121,"articleIntro":-1,"category":1122},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[1123],{"metadata":1124,"sys":1127,"fields":1134},{"tags":1125,"concepts":1126},[],[],{"space":1128,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1130,"publishedVersion":521,"revision":62,"contentType":1132,"locale":29},{"sys":1129},{"type":12,"linkType":13,"id":14},{"sys":1131},{"id":21,"type":12,"linkType":22},{"sys":1133},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1135,"metaTitle":531,"metaDescription":532,"mainTitle":1136,"subtitle":550,"heroImage":1151,"ctaButton":573,"ctaLink":574},[530],{"data":1137,"content":1138,"nodeType":74},{},[1139,1145],{"data":1140,"content":1141,"nodeType":78},{},[1142],{"data":1143,"marks":1144,"value":542,"nodeType":81},{},[],{"data":1146,"content":1147,"nodeType":87},{},[1148],{"data":1149,"marks":1150,"value":549,"nodeType":81},{},[],{"metadata":1152,"sys":1155,"fields":1160},{"tags":1153,"concepts":1154},[],[],{"space":1156,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1158,"publishedVersion":62,"revision":44,"locale":29},{"sys":1157},{"type":12,"linkType":13,"id":14},{"sys":1159},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1161},{"url":565,"details":1162,"fileName":571,"contentType":572},{"size":567,"image":1163},{"width":569,"height":570},{"sys":1165,"fields":1168},{"id":1166,"createdAt":1167},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":1169,"slug":1170,"articleIntro":1169,"category":1171},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[1172],{"metadata":1173,"sys":1176,"fields":1183},{"tags":1174,"concepts":1175},[],[],{"space":1177,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1179,"publishedVersion":521,"revision":62,"contentType":1181,"locale":29},{"sys":1178},{"type":12,"linkType":13,"id":14},{"sys":1180},{"id":21,"type":12,"linkType":22},{"sys":1182},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1184,"metaTitle":531,"metaDescription":532,"mainTitle":1185,"subtitle":550,"heroImage":1200,"ctaButton":573,"ctaLink":574},[530],{"data":1186,"content":1187,"nodeType":74},{},[1188,1194],{"data":1189,"content":1190,"nodeType":78},{},[1191],{"data":1192,"marks":1193,"value":542,"nodeType":81},{},[],{"data":1195,"content":1196,"nodeType":87},{},[1197],{"data":1198,"marks":1199,"value":549,"nodeType":81},{},[],{"metadata":1201,"sys":1204,"fields":1209},{"tags":1202,"concepts":1203},[],[],{"space":1205,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1207,"publishedVersion":62,"revision":44,"locale":29},{"sys":1206},{"type":12,"linkType":13,"id":14},{"sys":1208},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1210},{"url":565,"details":1211,"fileName":571,"contentType":572},{"size":567,"image":1212},{"width":569,"height":570},{"sys":1214,"fields":1217},{"id":1215,"createdAt":1216},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":1218,"slug":1219,"articleIntro":-1,"category":1220},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[1221],{"metadata":1222,"sys":1225,"fields":1232},{"tags":1223,"concepts":1224},[],[],{"space":1226,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1228,"publishedVersion":521,"revision":62,"contentType":1230,"locale":29},{"sys":1227},{"type":12,"linkType":13,"id":14},{"sys":1229},{"id":21,"type":12,"linkType":22},{"sys":1231},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1233,"metaTitle":531,"metaDescription":532,"mainTitle":1234,"subtitle":550,"heroImage":1249,"ctaButton":573,"ctaLink":574},[530],{"data":1235,"content":1236,"nodeType":74},{},[1237,1243],{"data":1238,"content":1239,"nodeType":78},{},[1240],{"data":1241,"marks":1242,"value":542,"nodeType":81},{},[],{"data":1244,"content":1245,"nodeType":87},{},[1246],{"data":1247,"marks":1248,"value":549,"nodeType":81},{},[],{"metadata":1250,"sys":1253,"fields":1258},{"tags":1251,"concepts":1252},[],[],{"space":1254,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1256,"publishedVersion":62,"revision":44,"locale":29},{"sys":1255},{"type":12,"linkType":13,"id":14},{"sys":1257},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1259},{"url":565,"details":1260,"fileName":571,"contentType":572},{"size":567,"image":1261},{"width":569,"height":570},{"sys":1263,"fields":1266},{"id":1264,"createdAt":1265},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":1267,"slug":1268,"articleIntro":1267,"category":1269},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[1270],{"metadata":1271,"sys":1274,"fields":1281},{"tags":1272,"concepts":1273},[],[],{"space":1275,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1277,"publishedVersion":521,"revision":62,"contentType":1279,"locale":29},{"sys":1276},{"type":12,"linkType":13,"id":14},{"sys":1278},{"id":21,"type":12,"linkType":22},{"sys":1280},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1282,"metaTitle":531,"metaDescription":532,"mainTitle":1283,"subtitle":550,"heroImage":1298,"ctaButton":573,"ctaLink":574},[530],{"data":1284,"content":1285,"nodeType":74},{},[1286,1292],{"data":1287,"content":1288,"nodeType":78},{},[1289],{"data":1290,"marks":1291,"value":542,"nodeType":81},{},[],{"data":1293,"content":1294,"nodeType":87},{},[1295],{"data":1296,"marks":1297,"value":549,"nodeType":81},{},[],{"metadata":1299,"sys":1302,"fields":1307},{"tags":1300,"concepts":1301},[],[],{"space":1303,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1305,"publishedVersion":62,"revision":44,"locale":29},{"sys":1304},{"type":12,"linkType":13,"id":14},{"sys":1306},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1308},{"url":565,"details":1309,"fileName":571,"contentType":572},{"size":567,"image":1310},{"width":569,"height":570},{"sys":1312,"fields":1315},{"id":1313,"createdAt":1314},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":1316,"slug":1317,"articleIntro":-1,"category":1318},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[1319],{"metadata":1320,"sys":1323,"fields":1330},{"tags":1321,"concepts":1322},[],[],{"space":1324,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1326,"publishedVersion":521,"revision":62,"contentType":1328,"locale":29},{"sys":1325},{"type":12,"linkType":13,"id":14},{"sys":1327},{"id":21,"type":12,"linkType":22},{"sys":1329},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1331,"metaTitle":531,"metaDescription":532,"mainTitle":1332,"subtitle":550,"heroImage":1347,"ctaButton":573,"ctaLink":574},[530],{"data":1333,"content":1334,"nodeType":74},{},[1335,1341],{"data":1336,"content":1337,"nodeType":78},{},[1338],{"data":1339,"marks":1340,"value":542,"nodeType":81},{},[],{"data":1342,"content":1343,"nodeType":87},{},[1344],{"data":1345,"marks":1346,"value":549,"nodeType":81},{},[],{"metadata":1348,"sys":1351,"fields":1356},{"tags":1349,"concepts":1350},[],[],{"space":1352,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1354,"publishedVersion":62,"revision":44,"locale":29},{"sys":1353},{"type":12,"linkType":13,"id":14},{"sys":1355},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1357},{"url":565,"details":1358,"fileName":571,"contentType":572},{"size":567,"image":1359},{"width":569,"height":570},{"sys":1361,"fields":1364},{"id":1362,"createdAt":1363},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":1365,"slug":1366,"articleIntro":1365,"category":1367},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[1368],{"metadata":1369,"sys":1372,"fields":1379},{"tags":1370,"concepts":1371},[],[],{"space":1373,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1375,"publishedVersion":521,"revision":62,"contentType":1377,"locale":29},{"sys":1374},{"type":12,"linkType":13,"id":14},{"sys":1376},{"id":21,"type":12,"linkType":22},{"sys":1378},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1380,"metaTitle":531,"metaDescription":532,"mainTitle":1381,"subtitle":550,"heroImage":1396,"ctaButton":573,"ctaLink":574},[530],{"data":1382,"content":1383,"nodeType":74},{},[1384,1390],{"data":1385,"content":1386,"nodeType":78},{},[1387],{"data":1388,"marks":1389,"value":542,"nodeType":81},{},[],{"data":1391,"content":1392,"nodeType":87},{},[1393],{"data":1394,"marks":1395,"value":549,"nodeType":81},{},[],{"metadata":1397,"sys":1400,"fields":1405},{"tags":1398,"concepts":1399},[],[],{"space":1401,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1403,"publishedVersion":62,"revision":44,"locale":29},{"sys":1402},{"type":12,"linkType":13,"id":14},{"sys":1404},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1406},{"url":565,"details":1407,"fileName":571,"contentType":572},{"size":567,"image":1408},{"width":569,"height":570},{"sys":1410,"fields":1413},{"id":1411,"createdAt":1412},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":1414,"slug":1415,"articleIntro":-1,"category":1416},"Compte 705 - Études","compte-705-etudes",[1417],{"metadata":1418,"sys":1421,"fields":1428},{"tags":1419,"concepts":1420},[],[],{"space":1422,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1424,"publishedVersion":521,"revision":62,"contentType":1426,"locale":29},{"sys":1423},{"type":12,"linkType":13,"id":14},{"sys":1425},{"id":21,"type":12,"linkType":22},{"sys":1427},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1429,"metaTitle":531,"metaDescription":532,"mainTitle":1430,"subtitle":550,"heroImage":1445,"ctaButton":573,"ctaLink":574},[530],{"data":1431,"content":1432,"nodeType":74},{},[1433,1439],{"data":1434,"content":1435,"nodeType":78},{},[1436],{"data":1437,"marks":1438,"value":542,"nodeType":81},{},[],{"data":1440,"content":1441,"nodeType":87},{},[1442],{"data":1443,"marks":1444,"value":549,"nodeType":81},{},[],{"metadata":1446,"sys":1449,"fields":1454},{"tags":1447,"concepts":1448},[],[],{"space":1450,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1452,"publishedVersion":62,"revision":44,"locale":29},{"sys":1451},{"type":12,"linkType":13,"id":14},{"sys":1453},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1455},{"url":565,"details":1456,"fileName":571,"contentType":572},{"size":567,"image":1457},{"width":569,"height":570},{"sys":1459,"fields":1462},{"id":1460,"createdAt":1461},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":1463,"slug":1464,"articleIntro":1463,"category":1465},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[1466],{"metadata":1467,"sys":1470,"fields":1477},{"tags":1468,"concepts":1469},[],[],{"space":1471,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1473,"publishedVersion":521,"revision":62,"contentType":1475,"locale":29},{"sys":1472},{"type":12,"linkType":13,"id":14},{"sys":1474},{"id":21,"type":12,"linkType":22},{"sys":1476},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1478,"metaTitle":531,"metaDescription":532,"mainTitle":1479,"subtitle":550,"heroImage":1494,"ctaButton":573,"ctaLink":574},[530],{"data":1480,"content":1481,"nodeType":74},{},[1482,1488],{"data":1483,"content":1484,"nodeType":78},{},[1485],{"data":1486,"marks":1487,"value":542,"nodeType":81},{},[],{"data":1489,"content":1490,"nodeType":87},{},[1491],{"data":1492,"marks":1493,"value":549,"nodeType":81},{},[],{"metadata":1495,"sys":1498,"fields":1503},{"tags":1496,"concepts":1497},[],[],{"space":1499,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1501,"publishedVersion":62,"revision":44,"locale":29},{"sys":1500},{"type":12,"linkType":13,"id":14},{"sys":1502},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1504},{"url":565,"details":1505,"fileName":571,"contentType":572},{"size":567,"image":1506},{"width":569,"height":570},{"sys":1508,"fields":1511},{"id":1509,"createdAt":1510},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":1512,"slug":1513,"articleIntro":1512,"category":1514},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[1515],{"metadata":1516,"sys":1519,"fields":1526},{"tags":1517,"concepts":1518},[],[],{"space":1520,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1522,"publishedVersion":521,"revision":62,"contentType":1524,"locale":29},{"sys":1521},{"type":12,"linkType":13,"id":14},{"sys":1523},{"id":21,"type":12,"linkType":22},{"sys":1525},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1527,"metaTitle":531,"metaDescription":532,"mainTitle":1528,"subtitle":550,"heroImage":1543,"ctaButton":573,"ctaLink":574},[530],{"data":1529,"content":1530,"nodeType":74},{},[1531,1537],{"data":1532,"content":1533,"nodeType":78},{},[1534],{"data":1535,"marks":1536,"value":542,"nodeType":81},{},[],{"data":1538,"content":1539,"nodeType":87},{},[1540],{"data":1541,"marks":1542,"value":549,"nodeType":81},{},[],{"metadata":1544,"sys":1547,"fields":1552},{"tags":1545,"concepts":1546},[],[],{"space":1548,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1550,"publishedVersion":62,"revision":44,"locale":29},{"sys":1549},{"type":12,"linkType":13,"id":14},{"sys":1551},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1553},{"url":565,"details":1554,"fileName":571,"contentType":572},{"size":567,"image":1555},{"width":569,"height":570},{"sys":1557,"fields":1560},{"id":1558,"createdAt":1559},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":1561,"slug":1562,"articleIntro":1561,"category":1563},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[1564],{"metadata":1565,"sys":1568,"fields":1575},{"tags":1566,"concepts":1567},[],[],{"space":1569,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1571,"publishedVersion":521,"revision":62,"contentType":1573,"locale":29},{"sys":1570},{"type":12,"linkType":13,"id":14},{"sys":1572},{"id":21,"type":12,"linkType":22},{"sys":1574},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1576,"metaTitle":531,"metaDescription":532,"mainTitle":1577,"subtitle":550,"heroImage":1592,"ctaButton":573,"ctaLink":574},[530],{"data":1578,"content":1579,"nodeType":74},{},[1580,1586],{"data":1581,"content":1582,"nodeType":78},{},[1583],{"data":1584,"marks":1585,"value":542,"nodeType":81},{},[],{"data":1587,"content":1588,"nodeType":87},{},[1589],{"data":1590,"marks":1591,"value":549,"nodeType":81},{},[],{"metadata":1593,"sys":1596,"fields":1601},{"tags":1594,"concepts":1595},[],[],{"space":1597,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1599,"publishedVersion":62,"revision":44,"locale":29},{"sys":1598},{"type":12,"linkType":13,"id":14},{"sys":1600},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1602},{"url":565,"details":1603,"fileName":571,"contentType":572},{"size":567,"image":1604},{"width":569,"height":570},{"sys":1606,"fields":1609},{"id":1607,"createdAt":1608},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":1610,"slug":1611,"articleIntro":1610,"category":1612},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[1613],{"metadata":1614,"sys":1617,"fields":1624},{"tags":1615,"concepts":1616},[],[],{"space":1618,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1620,"publishedVersion":521,"revision":62,"contentType":1622,"locale":29},{"sys":1619},{"type":12,"linkType":13,"id":14},{"sys":1621},{"id":21,"type":12,"linkType":22},{"sys":1623},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1625,"metaTitle":531,"metaDescription":532,"mainTitle":1626,"subtitle":550,"heroImage":1641,"ctaButton":573,"ctaLink":574},[530],{"data":1627,"content":1628,"nodeType":74},{},[1629,1635],{"data":1630,"content":1631,"nodeType":78},{},[1632],{"data":1633,"marks":1634,"value":542,"nodeType":81},{},[],{"data":1636,"content":1637,"nodeType":87},{},[1638],{"data":1639,"marks":1640,"value":549,"nodeType":81},{},[],{"metadata":1642,"sys":1645,"fields":1650},{"tags":1643,"concepts":1644},[],[],{"space":1646,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1648,"publishedVersion":62,"revision":44,"locale":29},{"sys":1647},{"type":12,"linkType":13,"id":14},{"sys":1649},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1651},{"url":565,"details":1652,"fileName":571,"contentType":572},{"size":567,"image":1653},{"width":569,"height":570},{"sys":1655,"fields":1658},{"id":1656,"createdAt":1657},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":1659,"slug":1660,"articleIntro":1659,"category":1661},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[1662],{"metadata":1663,"sys":1666,"fields":1673},{"tags":1664,"concepts":1665},[],[],{"space":1667,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1669,"publishedVersion":521,"revision":62,"contentType":1671,"locale":29},{"sys":1668},{"type":12,"linkType":13,"id":14},{"sys":1670},{"id":21,"type":12,"linkType":22},{"sys":1672},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1674,"metaTitle":531,"metaDescription":532,"mainTitle":1675,"subtitle":550,"heroImage":1690,"ctaButton":573,"ctaLink":574},[530],{"data":1676,"content":1677,"nodeType":74},{},[1678,1684],{"data":1679,"content":1680,"nodeType":78},{},[1681],{"data":1682,"marks":1683,"value":542,"nodeType":81},{},[],{"data":1685,"content":1686,"nodeType":87},{},[1687],{"data":1688,"marks":1689,"value":549,"nodeType":81},{},[],{"metadata":1691,"sys":1694,"fields":1699},{"tags":1692,"concepts":1693},[],[],{"space":1695,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1697,"publishedVersion":62,"revision":44,"locale":29},{"sys":1696},{"type":12,"linkType":13,"id":14},{"sys":1698},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1700},{"url":565,"details":1701,"fileName":571,"contentType":572},{"size":567,"image":1702},{"width":569,"height":570},{"sys":1704,"fields":1707},{"id":1705,"createdAt":1706},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":1708,"slug":1709,"articleIntro":1708,"category":1710},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[1711],{"metadata":1712,"sys":1715,"fields":1722},{"tags":1713,"concepts":1714},[],[],{"space":1716,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1718,"publishedVersion":521,"revision":62,"contentType":1720,"locale":29},{"sys":1717},{"type":12,"linkType":13,"id":14},{"sys":1719},{"id":21,"type":12,"linkType":22},{"sys":1721},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1723,"metaTitle":531,"metaDescription":532,"mainTitle":1724,"subtitle":550,"heroImage":1739,"ctaButton":573,"ctaLink":574},[530],{"data":1725,"content":1726,"nodeType":74},{},[1727,1733],{"data":1728,"content":1729,"nodeType":78},{},[1730],{"data":1731,"marks":1732,"value":542,"nodeType":81},{},[],{"data":1734,"content":1735,"nodeType":87},{},[1736],{"data":1737,"marks":1738,"value":549,"nodeType":81},{},[],{"metadata":1740,"sys":1743,"fields":1748},{"tags":1741,"concepts":1742},[],[],{"space":1744,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1746,"publishedVersion":62,"revision":44,"locale":29},{"sys":1745},{"type":12,"linkType":13,"id":14},{"sys":1747},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1749},{"url":565,"details":1750,"fileName":571,"contentType":572},{"size":567,"image":1751},{"width":569,"height":570},{"sys":1753,"fields":1756},{"id":1754,"createdAt":1755},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":1757,"slug":1758,"articleIntro":1757,"category":1759},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[1760],{"metadata":1761,"sys":1764,"fields":1771},{"tags":1762,"concepts":1763},[],[],{"space":1765,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1767,"publishedVersion":521,"revision":62,"contentType":1769,"locale":29},{"sys":1766},{"type":12,"linkType":13,"id":14},{"sys":1768},{"id":21,"type":12,"linkType":22},{"sys":1770},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1772,"metaTitle":531,"metaDescription":532,"mainTitle":1773,"subtitle":550,"heroImage":1788,"ctaButton":573,"ctaLink":574},[530],{"data":1774,"content":1775,"nodeType":74},{},[1776,1782],{"data":1777,"content":1778,"nodeType":78},{},[1779],{"data":1780,"marks":1781,"value":542,"nodeType":81},{},[],{"data":1783,"content":1784,"nodeType":87},{},[1785],{"data":1786,"marks":1787,"value":549,"nodeType":81},{},[],{"metadata":1789,"sys":1792,"fields":1797},{"tags":1790,"concepts":1791},[],[],{"space":1793,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1795,"publishedVersion":62,"revision":44,"locale":29},{"sys":1794},{"type":12,"linkType":13,"id":14},{"sys":1796},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1798},{"url":565,"details":1799,"fileName":571,"contentType":572},{"size":567,"image":1800},{"width":569,"height":570},{"sys":1802,"fields":1805},{"id":1803,"createdAt":1804},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":1806,"slug":1807,"articleIntro":1806,"category":1808},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[1809],{"metadata":1810,"sys":1813,"fields":1820},{"tags":1811,"concepts":1812},[],[],{"space":1814,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1816,"publishedVersion":521,"revision":62,"contentType":1818,"locale":29},{"sys":1815},{"type":12,"linkType":13,"id":14},{"sys":1817},{"id":21,"type":12,"linkType":22},{"sys":1819},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1821,"metaTitle":531,"metaDescription":532,"mainTitle":1822,"subtitle":550,"heroImage":1837,"ctaButton":573,"ctaLink":574},[530],{"data":1823,"content":1824,"nodeType":74},{},[1825,1831],{"data":1826,"content":1827,"nodeType":78},{},[1828],{"data":1829,"marks":1830,"value":542,"nodeType":81},{},[],{"data":1832,"content":1833,"nodeType":87},{},[1834],{"data":1835,"marks":1836,"value":549,"nodeType":81},{},[],{"metadata":1838,"sys":1841,"fields":1846},{"tags":1839,"concepts":1840},[],[],{"space":1842,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1844,"publishedVersion":62,"revision":44,"locale":29},{"sys":1843},{"type":12,"linkType":13,"id":14},{"sys":1845},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1847},{"url":565,"details":1848,"fileName":571,"contentType":572},{"size":567,"image":1849},{"width":569,"height":570},{"sys":1851,"fields":1854},{"id":1852,"createdAt":1853},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":1855,"slug":1856,"articleIntro":-1,"category":1857},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[1858],{"metadata":1859,"sys":1862,"fields":1869},{"tags":1860,"concepts":1861},[],[],{"space":1863,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1865,"publishedVersion":521,"revision":62,"contentType":1867,"locale":29},{"sys":1864},{"type":12,"linkType":13,"id":14},{"sys":1866},{"id":21,"type":12,"linkType":22},{"sys":1868},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1870,"metaTitle":531,"metaDescription":532,"mainTitle":1871,"subtitle":550,"heroImage":1886,"ctaButton":573,"ctaLink":574},[530],{"data":1872,"content":1873,"nodeType":74},{},[1874,1880],{"data":1875,"content":1876,"nodeType":78},{},[1877],{"data":1878,"marks":1879,"value":542,"nodeType":81},{},[],{"data":1881,"content":1882,"nodeType":87},{},[1883],{"data":1884,"marks":1885,"value":549,"nodeType":81},{},[],{"metadata":1887,"sys":1890,"fields":1895},{"tags":1888,"concepts":1889},[],[],{"space":1891,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1893,"publishedVersion":62,"revision":44,"locale":29},{"sys":1892},{"type":12,"linkType":13,"id":14},{"sys":1894},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1896},{"url":565,"details":1897,"fileName":571,"contentType":572},{"size":567,"image":1898},{"width":569,"height":570},{"sys":1900,"fields":1903},{"id":1901,"createdAt":1902},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":1904,"slug":1905,"articleIntro":-1,"category":1906},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[1907],{"metadata":1908,"sys":1911,"fields":1918},{"tags":1909,"concepts":1910},[],[],{"space":1912,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1914,"publishedVersion":521,"revision":62,"contentType":1916,"locale":29},{"sys":1913},{"type":12,"linkType":13,"id":14},{"sys":1915},{"id":21,"type":12,"linkType":22},{"sys":1917},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1919,"metaTitle":531,"metaDescription":532,"mainTitle":1920,"subtitle":550,"heroImage":1935,"ctaButton":573,"ctaLink":574},[530],{"data":1921,"content":1922,"nodeType":74},{},[1923,1929],{"data":1924,"content":1925,"nodeType":78},{},[1926],{"data":1927,"marks":1928,"value":542,"nodeType":81},{},[],{"data":1930,"content":1931,"nodeType":87},{},[1932],{"data":1933,"marks":1934,"value":549,"nodeType":81},{},[],{"metadata":1936,"sys":1939,"fields":1944},{"tags":1937,"concepts":1938},[],[],{"space":1940,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1942,"publishedVersion":62,"revision":44,"locale":29},{"sys":1941},{"type":12,"linkType":13,"id":14},{"sys":1943},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1945},{"url":565,"details":1946,"fileName":571,"contentType":572},{"size":567,"image":1947},{"width":569,"height":570},{"sys":1949,"fields":1952},{"id":1950,"createdAt":1951},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":1953,"slug":1954,"articleIntro":1953,"category":1955},"426 - Personnel - Dépôts","compte-426-personnel-depots",[1956],{"metadata":1957,"sys":1960,"fields":1967},{"tags":1958,"concepts":1959},[],[],{"space":1961,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":1963,"publishedVersion":521,"revision":62,"contentType":1965,"locale":29},{"sys":1962},{"type":12,"linkType":13,"id":14},{"sys":1964},{"id":21,"type":12,"linkType":22},{"sys":1966},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":1968,"metaTitle":531,"metaDescription":532,"mainTitle":1969,"subtitle":550,"heroImage":1984,"ctaButton":573,"ctaLink":574},[530],{"data":1970,"content":1971,"nodeType":74},{},[1972,1978],{"data":1973,"content":1974,"nodeType":78},{},[1975],{"data":1976,"marks":1977,"value":542,"nodeType":81},{},[],{"data":1979,"content":1980,"nodeType":87},{},[1981],{"data":1982,"marks":1983,"value":549,"nodeType":81},{},[],{"metadata":1985,"sys":1988,"fields":1993},{"tags":1986,"concepts":1987},[],[],{"space":1989,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":1991,"publishedVersion":62,"revision":44,"locale":29},{"sys":1990},{"type":12,"linkType":13,"id":14},{"sys":1992},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":1994},{"url":565,"details":1995,"fileName":571,"contentType":572},{"size":567,"image":1996},{"width":569,"height":570},{"sys":1998,"fields":2001},{"id":1999,"createdAt":2000},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":2002,"slug":2003,"articleIntro":2002,"category":2004},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[2005],{"metadata":2006,"sys":2009,"fields":2016},{"tags":2007,"concepts":2008},[],[],{"space":2010,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2012,"publishedVersion":521,"revision":62,"contentType":2014,"locale":29},{"sys":2011},{"type":12,"linkType":13,"id":14},{"sys":2013},{"id":21,"type":12,"linkType":22},{"sys":2015},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2017,"metaTitle":531,"metaDescription":532,"mainTitle":2018,"subtitle":550,"heroImage":2033,"ctaButton":573,"ctaLink":574},[530],{"data":2019,"content":2020,"nodeType":74},{},[2021,2027],{"data":2022,"content":2023,"nodeType":78},{},[2024],{"data":2025,"marks":2026,"value":542,"nodeType":81},{},[],{"data":2028,"content":2029,"nodeType":87},{},[2030],{"data":2031,"marks":2032,"value":549,"nodeType":81},{},[],{"metadata":2034,"sys":2037,"fields":2042},{"tags":2035,"concepts":2036},[],[],{"space":2038,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2040,"publishedVersion":62,"revision":44,"locale":29},{"sys":2039},{"type":12,"linkType":13,"id":14},{"sys":2041},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2043},{"url":565,"details":2044,"fileName":571,"contentType":572},{"size":567,"image":2045},{"width":569,"height":570},{"sys":2047,"fields":2050},{"id":2048,"createdAt":2049},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":2051,"slug":2052,"articleIntro":2051,"category":2053},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[2054],{"metadata":2055,"sys":2058,"fields":2065},{"tags":2056,"concepts":2057},[],[],{"space":2059,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2061,"publishedVersion":521,"revision":62,"contentType":2063,"locale":29},{"sys":2060},{"type":12,"linkType":13,"id":14},{"sys":2062},{"id":21,"type":12,"linkType":22},{"sys":2064},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2066,"metaTitle":531,"metaDescription":532,"mainTitle":2067,"subtitle":550,"heroImage":2082,"ctaButton":573,"ctaLink":574},[530],{"data":2068,"content":2069,"nodeType":74},{},[2070,2076],{"data":2071,"content":2072,"nodeType":78},{},[2073],{"data":2074,"marks":2075,"value":542,"nodeType":81},{},[],{"data":2077,"content":2078,"nodeType":87},{},[2079],{"data":2080,"marks":2081,"value":549,"nodeType":81},{},[],{"metadata":2083,"sys":2086,"fields":2091},{"tags":2084,"concepts":2085},[],[],{"space":2087,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2089,"publishedVersion":62,"revision":44,"locale":29},{"sys":2088},{"type":12,"linkType":13,"id":14},{"sys":2090},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2092},{"url":565,"details":2093,"fileName":571,"contentType":572},{"size":567,"image":2094},{"width":569,"height":570},{"sys":2096,"fields":2099},{"id":2097,"createdAt":2098},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":2100,"slug":2101,"articleIntro":2100,"category":2102},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[2103],{"metadata":2104,"sys":2107,"fields":2114},{"tags":2105,"concepts":2106},[],[],{"space":2108,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2110,"publishedVersion":521,"revision":62,"contentType":2112,"locale":29},{"sys":2109},{"type":12,"linkType":13,"id":14},{"sys":2111},{"id":21,"type":12,"linkType":22},{"sys":2113},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2115,"metaTitle":531,"metaDescription":532,"mainTitle":2116,"subtitle":550,"heroImage":2131,"ctaButton":573,"ctaLink":574},[530],{"data":2117,"content":2118,"nodeType":74},{},[2119,2125],{"data":2120,"content":2121,"nodeType":78},{},[2122],{"data":2123,"marks":2124,"value":542,"nodeType":81},{},[],{"data":2126,"content":2127,"nodeType":87},{},[2128],{"data":2129,"marks":2130,"value":549,"nodeType":81},{},[],{"metadata":2132,"sys":2135,"fields":2140},{"tags":2133,"concepts":2134},[],[],{"space":2136,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2138,"publishedVersion":62,"revision":44,"locale":29},{"sys":2137},{"type":12,"linkType":13,"id":14},{"sys":2139},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2141},{"url":565,"details":2142,"fileName":571,"contentType":572},{"size":567,"image":2143},{"width":569,"height":570},{"sys":2145,"fields":2148},{"id":2146,"createdAt":2147},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":2149,"slug":2150,"articleIntro":2149,"category":2151},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[2152],{"metadata":2153,"sys":2156,"fields":2163},{"tags":2154,"concepts":2155},[],[],{"space":2157,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2159,"publishedVersion":521,"revision":62,"contentType":2161,"locale":29},{"sys":2158},{"type":12,"linkType":13,"id":14},{"sys":2160},{"id":21,"type":12,"linkType":22},{"sys":2162},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2164,"metaTitle":531,"metaDescription":532,"mainTitle":2165,"subtitle":550,"heroImage":2180,"ctaButton":573,"ctaLink":574},[530],{"data":2166,"content":2167,"nodeType":74},{},[2168,2174],{"data":2169,"content":2170,"nodeType":78},{},[2171],{"data":2172,"marks":2173,"value":542,"nodeType":81},{},[],{"data":2175,"content":2176,"nodeType":87},{},[2177],{"data":2178,"marks":2179,"value":549,"nodeType":81},{},[],{"metadata":2181,"sys":2184,"fields":2189},{"tags":2182,"concepts":2183},[],[],{"space":2185,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2187,"publishedVersion":62,"revision":44,"locale":29},{"sys":2186},{"type":12,"linkType":13,"id":14},{"sys":2188},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2190},{"url":565,"details":2191,"fileName":571,"contentType":572},{"size":567,"image":2192},{"width":569,"height":570},{"sys":2194,"fields":2197},{"id":2195,"createdAt":2196},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":2198,"slug":2199,"articleIntro":2200,"category":2201},"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.",[2202],{"metadata":2203,"sys":2206,"fields":2213},{"tags":2204,"concepts":2205},[],[],{"space":2207,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2209,"publishedVersion":521,"revision":62,"contentType":2211,"locale":29},{"sys":2208},{"type":12,"linkType":13,"id":14},{"sys":2210},{"id":21,"type":12,"linkType":22},{"sys":2212},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2214,"metaTitle":531,"metaDescription":532,"mainTitle":2215,"subtitle":550,"heroImage":2230,"ctaButton":573,"ctaLink":574},[530],{"data":2216,"content":2217,"nodeType":74},{},[2218,2224],{"data":2219,"content":2220,"nodeType":78},{},[2221],{"data":2222,"marks":2223,"value":542,"nodeType":81},{},[],{"data":2225,"content":2226,"nodeType":87},{},[2227],{"data":2228,"marks":2229,"value":549,"nodeType":81},{},[],{"metadata":2231,"sys":2234,"fields":2239},{"tags":2232,"concepts":2233},[],[],{"space":2235,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2237,"publishedVersion":62,"revision":44,"locale":29},{"sys":2236},{"type":12,"linkType":13,"id":14},{"sys":2238},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2240},{"url":565,"details":2241,"fileName":571,"contentType":572},{"size":567,"image":2242},{"width":569,"height":570},{"sys":2244,"fields":2247},{"id":2245,"createdAt":2246},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":2248,"slug":2249,"articleIntro":2248,"category":2250},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[2251],{"metadata":2252,"sys":2255,"fields":2262},{"tags":2253,"concepts":2254},[],[],{"space":2256,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2258,"publishedVersion":521,"revision":62,"contentType":2260,"locale":29},{"sys":2257},{"type":12,"linkType":13,"id":14},{"sys":2259},{"id":21,"type":12,"linkType":22},{"sys":2261},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2263,"metaTitle":531,"metaDescription":532,"mainTitle":2264,"subtitle":550,"heroImage":2279,"ctaButton":573,"ctaLink":574},[530],{"data":2265,"content":2266,"nodeType":74},{},[2267,2273],{"data":2268,"content":2269,"nodeType":78},{},[2270],{"data":2271,"marks":2272,"value":542,"nodeType":81},{},[],{"data":2274,"content":2275,"nodeType":87},{},[2276],{"data":2277,"marks":2278,"value":549,"nodeType":81},{},[],{"metadata":2280,"sys":2283,"fields":2288},{"tags":2281,"concepts":2282},[],[],{"space":2284,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2286,"publishedVersion":62,"revision":44,"locale":29},{"sys":2285},{"type":12,"linkType":13,"id":14},{"sys":2287},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2289},{"url":565,"details":2290,"fileName":571,"contentType":572},{"size":567,"image":2291},{"width":569,"height":570},{"sys":2293,"fields":2296},{"id":2294,"createdAt":2295},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":2297,"slug":2298,"articleIntro":2297,"category":2299},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[2300],{"metadata":2301,"sys":2304,"fields":2311},{"tags":2302,"concepts":2303},[],[],{"space":2305,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2307,"publishedVersion":521,"revision":62,"contentType":2309,"locale":29},{"sys":2306},{"type":12,"linkType":13,"id":14},{"sys":2308},{"id":21,"type":12,"linkType":22},{"sys":2310},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2312,"metaTitle":531,"metaDescription":532,"mainTitle":2313,"subtitle":550,"heroImage":2328,"ctaButton":573,"ctaLink":574},[530],{"data":2314,"content":2315,"nodeType":74},{},[2316,2322],{"data":2317,"content":2318,"nodeType":78},{},[2319],{"data":2320,"marks":2321,"value":542,"nodeType":81},{},[],{"data":2323,"content":2324,"nodeType":87},{},[2325],{"data":2326,"marks":2327,"value":549,"nodeType":81},{},[],{"metadata":2329,"sys":2332,"fields":2337},{"tags":2330,"concepts":2331},[],[],{"space":2333,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2335,"publishedVersion":62,"revision":44,"locale":29},{"sys":2334},{"type":12,"linkType":13,"id":14},{"sys":2336},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2338},{"url":565,"details":2339,"fileName":571,"contentType":572},{"size":567,"image":2340},{"width":569,"height":570},{"sys":2342,"fields":2345},{"id":2343,"createdAt":2344},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":2346,"slug":2347,"articleIntro":2346,"category":2348},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[2349],{"metadata":2350,"sys":2353,"fields":2360},{"tags":2351,"concepts":2352},[],[],{"space":2354,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2356,"publishedVersion":521,"revision":62,"contentType":2358,"locale":29},{"sys":2355},{"type":12,"linkType":13,"id":14},{"sys":2357},{"id":21,"type":12,"linkType":22},{"sys":2359},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2361,"metaTitle":531,"metaDescription":532,"mainTitle":2362,"subtitle":550,"heroImage":2377,"ctaButton":573,"ctaLink":574},[530],{"data":2363,"content":2364,"nodeType":74},{},[2365,2371],{"data":2366,"content":2367,"nodeType":78},{},[2368],{"data":2369,"marks":2370,"value":542,"nodeType":81},{},[],{"data":2372,"content":2373,"nodeType":87},{},[2374],{"data":2375,"marks":2376,"value":549,"nodeType":81},{},[],{"metadata":2378,"sys":2381,"fields":2386},{"tags":2379,"concepts":2380},[],[],{"space":2382,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2384,"publishedVersion":62,"revision":44,"locale":29},{"sys":2383},{"type":12,"linkType":13,"id":14},{"sys":2385},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2387},{"url":565,"details":2388,"fileName":571,"contentType":572},{"size":567,"image":2389},{"width":569,"height":570},{"sys":2391,"fields":2394},{"id":2392,"createdAt":2393},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":2395,"slug":2396,"articleIntro":2395,"category":2397},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[2398],{"metadata":2399,"sys":2402,"fields":2409},{"tags":2400,"concepts":2401},[],[],{"space":2403,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2405,"publishedVersion":521,"revision":62,"contentType":2407,"locale":29},{"sys":2404},{"type":12,"linkType":13,"id":14},{"sys":2406},{"id":21,"type":12,"linkType":22},{"sys":2408},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2410,"metaTitle":531,"metaDescription":532,"mainTitle":2411,"subtitle":550,"heroImage":2426,"ctaButton":573,"ctaLink":574},[530],{"data":2412,"content":2413,"nodeType":74},{},[2414,2420],{"data":2415,"content":2416,"nodeType":78},{},[2417],{"data":2418,"marks":2419,"value":542,"nodeType":81},{},[],{"data":2421,"content":2422,"nodeType":87},{},[2423],{"data":2424,"marks":2425,"value":549,"nodeType":81},{},[],{"metadata":2427,"sys":2430,"fields":2435},{"tags":2428,"concepts":2429},[],[],{"space":2431,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2433,"publishedVersion":62,"revision":44,"locale":29},{"sys":2432},{"type":12,"linkType":13,"id":14},{"sys":2434},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2436},{"url":565,"details":2437,"fileName":571,"contentType":572},{"size":567,"image":2438},{"width":569,"height":570},{"sys":2440,"fields":2443},{"id":2441,"createdAt":2442},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":2444,"slug":2445,"articleIntro":-1,"category":2446},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[2447],{"metadata":2448,"sys":2451,"fields":2458},{"tags":2449,"concepts":2450},[],[],{"space":2452,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2454,"publishedVersion":521,"revision":62,"contentType":2456,"locale":29},{"sys":2453},{"type":12,"linkType":13,"id":14},{"sys":2455},{"id":21,"type":12,"linkType":22},{"sys":2457},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2459,"metaTitle":531,"metaDescription":532,"mainTitle":2460,"subtitle":550,"heroImage":2475,"ctaButton":573,"ctaLink":574},[530],{"data":2461,"content":2462,"nodeType":74},{},[2463,2469],{"data":2464,"content":2465,"nodeType":78},{},[2466],{"data":2467,"marks":2468,"value":542,"nodeType":81},{},[],{"data":2470,"content":2471,"nodeType":87},{},[2472],{"data":2473,"marks":2474,"value":549,"nodeType":81},{},[],{"metadata":2476,"sys":2479,"fields":2484},{"tags":2477,"concepts":2478},[],[],{"space":2480,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2482,"publishedVersion":62,"revision":44,"locale":29},{"sys":2481},{"type":12,"linkType":13,"id":14},{"sys":2483},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2485},{"url":565,"details":2486,"fileName":571,"contentType":572},{"size":567,"image":2487},{"width":569,"height":570},{"sys":2489,"fields":2492},{"id":2490,"createdAt":2491},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":2493,"slug":2494,"articleIntro":2493,"category":2495},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[2496],{"metadata":2497,"sys":2500,"fields":2507},{"tags":2498,"concepts":2499},[],[],{"space":2501,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2503,"publishedVersion":521,"revision":62,"contentType":2505,"locale":29},{"sys":2502},{"type":12,"linkType":13,"id":14},{"sys":2504},{"id":21,"type":12,"linkType":22},{"sys":2506},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2508,"metaTitle":531,"metaDescription":532,"mainTitle":2509,"subtitle":550,"heroImage":2524,"ctaButton":573,"ctaLink":574},[530],{"data":2510,"content":2511,"nodeType":74},{},[2512,2518],{"data":2513,"content":2514,"nodeType":78},{},[2515],{"data":2516,"marks":2517,"value":542,"nodeType":81},{},[],{"data":2519,"content":2520,"nodeType":87},{},[2521],{"data":2522,"marks":2523,"value":549,"nodeType":81},{},[],{"metadata":2525,"sys":2528,"fields":2533},{"tags":2526,"concepts":2527},[],[],{"space":2529,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2531,"publishedVersion":62,"revision":44,"locale":29},{"sys":2530},{"type":12,"linkType":13,"id":14},{"sys":2532},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2534},{"url":565,"details":2535,"fileName":571,"contentType":572},{"size":567,"image":2536},{"width":569,"height":570},{"sys":2538,"fields":2541},{"id":2539,"createdAt":2540},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":2542,"slug":2543,"articleIntro":2542,"category":2544},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[2545],{"metadata":2546,"sys":2549,"fields":2556},{"tags":2547,"concepts":2548},[],[],{"space":2550,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2552,"publishedVersion":521,"revision":62,"contentType":2554,"locale":29},{"sys":2551},{"type":12,"linkType":13,"id":14},{"sys":2553},{"id":21,"type":12,"linkType":22},{"sys":2555},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2557,"metaTitle":531,"metaDescription":532,"mainTitle":2558,"subtitle":550,"heroImage":2573,"ctaButton":573,"ctaLink":574},[530],{"data":2559,"content":2560,"nodeType":74},{},[2561,2567],{"data":2562,"content":2563,"nodeType":78},{},[2564],{"data":2565,"marks":2566,"value":542,"nodeType":81},{},[],{"data":2568,"content":2569,"nodeType":87},{},[2570],{"data":2571,"marks":2572,"value":549,"nodeType":81},{},[],{"metadata":2574,"sys":2577,"fields":2582},{"tags":2575,"concepts":2576},[],[],{"space":2578,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2580,"publishedVersion":62,"revision":44,"locale":29},{"sys":2579},{"type":12,"linkType":13,"id":14},{"sys":2581},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2583},{"url":565,"details":2584,"fileName":571,"contentType":572},{"size":567,"image":2585},{"width":569,"height":570},{"sys":2587,"fields":2590},{"id":2588,"createdAt":2589},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":2591,"slug":2592,"articleIntro":2591,"category":2593},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[2594],{"metadata":2595,"sys":2598,"fields":2605},{"tags":2596,"concepts":2597},[],[],{"space":2599,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2601,"publishedVersion":521,"revision":62,"contentType":2603,"locale":29},{"sys":2600},{"type":12,"linkType":13,"id":14},{"sys":2602},{"id":21,"type":12,"linkType":22},{"sys":2604},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2606,"metaTitle":531,"metaDescription":532,"mainTitle":2607,"subtitle":550,"heroImage":2622,"ctaButton":573,"ctaLink":574},[530],{"data":2608,"content":2609,"nodeType":74},{},[2610,2616],{"data":2611,"content":2612,"nodeType":78},{},[2613],{"data":2614,"marks":2615,"value":542,"nodeType":81},{},[],{"data":2617,"content":2618,"nodeType":87},{},[2619],{"data":2620,"marks":2621,"value":549,"nodeType":81},{},[],{"metadata":2623,"sys":2626,"fields":2631},{"tags":2624,"concepts":2625},[],[],{"space":2627,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2629,"publishedVersion":62,"revision":44,"locale":29},{"sys":2628},{"type":12,"linkType":13,"id":14},{"sys":2630},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2632},{"url":565,"details":2633,"fileName":571,"contentType":572},{"size":567,"image":2634},{"width":569,"height":570},{"sys":2636,"fields":2639},{"id":2637,"createdAt":2638},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":2640,"slug":2641,"articleIntro":-1,"category":2642},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[2643],{"metadata":2644,"sys":2647,"fields":2654},{"tags":2645,"concepts":2646},[],[],{"space":2648,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2650,"publishedVersion":521,"revision":62,"contentType":2652,"locale":29},{"sys":2649},{"type":12,"linkType":13,"id":14},{"sys":2651},{"id":21,"type":12,"linkType":22},{"sys":2653},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2655,"metaTitle":531,"metaDescription":532,"mainTitle":2656,"subtitle":550,"heroImage":2671,"ctaButton":573,"ctaLink":574},[530],{"data":2657,"content":2658,"nodeType":74},{},[2659,2665],{"data":2660,"content":2661,"nodeType":78},{},[2662],{"data":2663,"marks":2664,"value":542,"nodeType":81},{},[],{"data":2666,"content":2667,"nodeType":87},{},[2668],{"data":2669,"marks":2670,"value":549,"nodeType":81},{},[],{"metadata":2672,"sys":2675,"fields":2680},{"tags":2673,"concepts":2674},[],[],{"space":2676,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2678,"publishedVersion":62,"revision":44,"locale":29},{"sys":2677},{"type":12,"linkType":13,"id":14},{"sys":2679},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2681},{"url":565,"details":2682,"fileName":571,"contentType":572},{"size":567,"image":2683},{"width":569,"height":570},{"sys":2685,"fields":2688},{"id":2686,"createdAt":2687},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":2689,"slug":2690,"articleIntro":2689,"category":2691},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[2692],{"metadata":2693,"sys":2696,"fields":2703},{"tags":2694,"concepts":2695},[],[],{"space":2697,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2699,"publishedVersion":521,"revision":62,"contentType":2701,"locale":29},{"sys":2698},{"type":12,"linkType":13,"id":14},{"sys":2700},{"id":21,"type":12,"linkType":22},{"sys":2702},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2704,"metaTitle":531,"metaDescription":532,"mainTitle":2705,"subtitle":550,"heroImage":2720,"ctaButton":573,"ctaLink":574},[530],{"data":2706,"content":2707,"nodeType":74},{},[2708,2714],{"data":2709,"content":2710,"nodeType":78},{},[2711],{"data":2712,"marks":2713,"value":542,"nodeType":81},{},[],{"data":2715,"content":2716,"nodeType":87},{},[2717],{"data":2718,"marks":2719,"value":549,"nodeType":81},{},[],{"metadata":2721,"sys":2724,"fields":2729},{"tags":2722,"concepts":2723},[],[],{"space":2725,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2727,"publishedVersion":62,"revision":44,"locale":29},{"sys":2726},{"type":12,"linkType":13,"id":14},{"sys":2728},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2730},{"url":565,"details":2731,"fileName":571,"contentType":572},{"size":567,"image":2732},{"width":569,"height":570},{"sys":2734,"fields":2737},{"id":2735,"createdAt":2736},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":2738,"slug":2739,"articleIntro":2738,"category":2740},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[2741],{"metadata":2742,"sys":2745,"fields":2752},{"tags":2743,"concepts":2744},[],[],{"space":2746,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2748,"publishedVersion":521,"revision":62,"contentType":2750,"locale":29},{"sys":2747},{"type":12,"linkType":13,"id":14},{"sys":2749},{"id":21,"type":12,"linkType":22},{"sys":2751},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2753,"metaTitle":531,"metaDescription":532,"mainTitle":2754,"subtitle":550,"heroImage":2769,"ctaButton":573,"ctaLink":574},[530],{"data":2755,"content":2756,"nodeType":74},{},[2757,2763],{"data":2758,"content":2759,"nodeType":78},{},[2760],{"data":2761,"marks":2762,"value":542,"nodeType":81},{},[],{"data":2764,"content":2765,"nodeType":87},{},[2766],{"data":2767,"marks":2768,"value":549,"nodeType":81},{},[],{"metadata":2770,"sys":2773,"fields":2778},{"tags":2771,"concepts":2772},[],[],{"space":2774,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2776,"publishedVersion":62,"revision":44,"locale":29},{"sys":2775},{"type":12,"linkType":13,"id":14},{"sys":2777},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2779},{"url":565,"details":2780,"fileName":571,"contentType":572},{"size":567,"image":2781},{"width":569,"height":570},{"sys":2783,"fields":2786},{"id":2784,"createdAt":2785},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":2787,"slug":2788,"articleIntro":-1,"category":2789},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[2790],{"metadata":2791,"sys":2794,"fields":2801},{"tags":2792,"concepts":2793},[],[],{"space":2795,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2797,"publishedVersion":521,"revision":62,"contentType":2799,"locale":29},{"sys":2796},{"type":12,"linkType":13,"id":14},{"sys":2798},{"id":21,"type":12,"linkType":22},{"sys":2800},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2802,"metaTitle":531,"metaDescription":532,"mainTitle":2803,"subtitle":550,"heroImage":2818,"ctaButton":573,"ctaLink":574},[530],{"data":2804,"content":2805,"nodeType":74},{},[2806,2812],{"data":2807,"content":2808,"nodeType":78},{},[2809],{"data":2810,"marks":2811,"value":542,"nodeType":81},{},[],{"data":2813,"content":2814,"nodeType":87},{},[2815],{"data":2816,"marks":2817,"value":549,"nodeType":81},{},[],{"metadata":2819,"sys":2822,"fields":2827},{"tags":2820,"concepts":2821},[],[],{"space":2823,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2825,"publishedVersion":62,"revision":44,"locale":29},{"sys":2824},{"type":12,"linkType":13,"id":14},{"sys":2826},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2828},{"url":565,"details":2829,"fileName":571,"contentType":572},{"size":567,"image":2830},{"width":569,"height":570},{"sys":2832,"fields":2835},{"id":2833,"createdAt":2834},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":2836,"slug":2837,"articleIntro":2836,"category":2838},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[2839],{"metadata":2840,"sys":2843,"fields":2850},{"tags":2841,"concepts":2842},[],[],{"space":2844,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2846,"publishedVersion":521,"revision":62,"contentType":2848,"locale":29},{"sys":2845},{"type":12,"linkType":13,"id":14},{"sys":2847},{"id":21,"type":12,"linkType":22},{"sys":2849},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2851,"metaTitle":531,"metaDescription":532,"mainTitle":2852,"subtitle":550,"heroImage":2867,"ctaButton":573,"ctaLink":574},[530],{"data":2853,"content":2854,"nodeType":74},{},[2855,2861],{"data":2856,"content":2857,"nodeType":78},{},[2858],{"data":2859,"marks":2860,"value":542,"nodeType":81},{},[],{"data":2862,"content":2863,"nodeType":87},{},[2864],{"data":2865,"marks":2866,"value":549,"nodeType":81},{},[],{"metadata":2868,"sys":2871,"fields":2876},{"tags":2869,"concepts":2870},[],[],{"space":2872,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2874,"publishedVersion":62,"revision":44,"locale":29},{"sys":2873},{"type":12,"linkType":13,"id":14},{"sys":2875},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2877},{"url":565,"details":2878,"fileName":571,"contentType":572},{"size":567,"image":2879},{"width":569,"height":570},{"sys":2881,"fields":2884},{"id":2882,"createdAt":2883},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":2885,"slug":2886,"articleIntro":2885,"category":2887},"Compte 2184 - Mobilier","compte-2184-mobilier",[2888],{"metadata":2889,"sys":2892,"fields":2899},{"tags":2890,"concepts":2891},[],[],{"space":2893,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2895,"publishedVersion":521,"revision":62,"contentType":2897,"locale":29},{"sys":2894},{"type":12,"linkType":13,"id":14},{"sys":2896},{"id":21,"type":12,"linkType":22},{"sys":2898},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2900,"metaTitle":531,"metaDescription":532,"mainTitle":2901,"subtitle":550,"heroImage":2916,"ctaButton":573,"ctaLink":574},[530],{"data":2902,"content":2903,"nodeType":74},{},[2904,2910],{"data":2905,"content":2906,"nodeType":78},{},[2907],{"data":2908,"marks":2909,"value":542,"nodeType":81},{},[],{"data":2911,"content":2912,"nodeType":87},{},[2913],{"data":2914,"marks":2915,"value":549,"nodeType":81},{},[],{"metadata":2917,"sys":2920,"fields":2925},{"tags":2918,"concepts":2919},[],[],{"space":2921,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2923,"publishedVersion":62,"revision":44,"locale":29},{"sys":2922},{"type":12,"linkType":13,"id":14},{"sys":2924},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2926},{"url":565,"details":2927,"fileName":571,"contentType":572},{"size":567,"image":2928},{"width":569,"height":570},{"sys":2930,"fields":2933},{"id":2931,"createdAt":2932},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":2934,"slug":2935,"articleIntro":-1,"category":2936},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[2937],{"metadata":2938,"sys":2941,"fields":2948},{"tags":2939,"concepts":2940},[],[],{"space":2942,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2944,"publishedVersion":521,"revision":62,"contentType":2946,"locale":29},{"sys":2943},{"type":12,"linkType":13,"id":14},{"sys":2945},{"id":21,"type":12,"linkType":22},{"sys":2947},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2949,"metaTitle":531,"metaDescription":532,"mainTitle":2950,"subtitle":550,"heroImage":2965,"ctaButton":573,"ctaLink":574},[530],{"data":2951,"content":2952,"nodeType":74},{},[2953,2959],{"data":2954,"content":2955,"nodeType":78},{},[2956],{"data":2957,"marks":2958,"value":542,"nodeType":81},{},[],{"data":2960,"content":2961,"nodeType":87},{},[2962],{"data":2963,"marks":2964,"value":549,"nodeType":81},{},[],{"metadata":2966,"sys":2969,"fields":2974},{"tags":2967,"concepts":2968},[],[],{"space":2970,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":2972,"publishedVersion":62,"revision":44,"locale":29},{"sys":2971},{"type":12,"linkType":13,"id":14},{"sys":2973},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":2975},{"url":565,"details":2976,"fileName":571,"contentType":572},{"size":567,"image":2977},{"width":569,"height":570},{"sys":2979,"fields":2982},{"id":2980,"createdAt":2981},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":2983,"slug":2984,"articleIntro":2983,"category":2985},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[2986],{"metadata":2987,"sys":2990,"fields":2997},{"tags":2988,"concepts":2989},[],[],{"space":2991,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":2993,"publishedVersion":521,"revision":62,"contentType":2995,"locale":29},{"sys":2992},{"type":12,"linkType":13,"id":14},{"sys":2994},{"id":21,"type":12,"linkType":22},{"sys":2996},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":2998,"metaTitle":531,"metaDescription":532,"mainTitle":2999,"subtitle":550,"heroImage":3014,"ctaButton":573,"ctaLink":574},[530],{"data":3000,"content":3001,"nodeType":74},{},[3002,3008],{"data":3003,"content":3004,"nodeType":78},{},[3005],{"data":3006,"marks":3007,"value":542,"nodeType":81},{},[],{"data":3009,"content":3010,"nodeType":87},{},[3011],{"data":3012,"marks":3013,"value":549,"nodeType":81},{},[],{"metadata":3015,"sys":3018,"fields":3023},{"tags":3016,"concepts":3017},[],[],{"space":3019,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3021,"publishedVersion":62,"revision":44,"locale":29},{"sys":3020},{"type":12,"linkType":13,"id":14},{"sys":3022},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3024},{"url":565,"details":3025,"fileName":571,"contentType":572},{"size":567,"image":3026},{"width":569,"height":570},{"sys":3028,"fields":3031},{"id":3029,"createdAt":3030},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":3032,"slug":3033,"articleIntro":3032,"category":3034},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[3035],{"metadata":3036,"sys":3039,"fields":3046},{"tags":3037,"concepts":3038},[],[],{"space":3040,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3042,"publishedVersion":521,"revision":62,"contentType":3044,"locale":29},{"sys":3041},{"type":12,"linkType":13,"id":14},{"sys":3043},{"id":21,"type":12,"linkType":22},{"sys":3045},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3047,"metaTitle":531,"metaDescription":532,"mainTitle":3048,"subtitle":550,"heroImage":3063,"ctaButton":573,"ctaLink":574},[530],{"data":3049,"content":3050,"nodeType":74},{},[3051,3057],{"data":3052,"content":3053,"nodeType":78},{},[3054],{"data":3055,"marks":3056,"value":542,"nodeType":81},{},[],{"data":3058,"content":3059,"nodeType":87},{},[3060],{"data":3061,"marks":3062,"value":549,"nodeType":81},{},[],{"metadata":3064,"sys":3067,"fields":3072},{"tags":3065,"concepts":3066},[],[],{"space":3068,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3070,"publishedVersion":62,"revision":44,"locale":29},{"sys":3069},{"type":12,"linkType":13,"id":14},{"sys":3071},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3073},{"url":565,"details":3074,"fileName":571,"contentType":572},{"size":567,"image":3075},{"width":569,"height":570},{"sys":3077,"fields":3080},{"id":3078,"createdAt":3079},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":3081,"slug":3082,"articleIntro":3083,"category":3084},"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.",[3085],{"metadata":3086,"sys":3089,"fields":3096},{"tags":3087,"concepts":3088},[],[],{"space":3090,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3092,"publishedVersion":521,"revision":62,"contentType":3094,"locale":29},{"sys":3091},{"type":12,"linkType":13,"id":14},{"sys":3093},{"id":21,"type":12,"linkType":22},{"sys":3095},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3097,"metaTitle":531,"metaDescription":532,"mainTitle":3098,"subtitle":550,"heroImage":3113,"ctaButton":573,"ctaLink":574},[530],{"data":3099,"content":3100,"nodeType":74},{},[3101,3107],{"data":3102,"content":3103,"nodeType":78},{},[3104],{"data":3105,"marks":3106,"value":542,"nodeType":81},{},[],{"data":3108,"content":3109,"nodeType":87},{},[3110],{"data":3111,"marks":3112,"value":549,"nodeType":81},{},[],{"metadata":3114,"sys":3117,"fields":3122},{"tags":3115,"concepts":3116},[],[],{"space":3118,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3120,"publishedVersion":62,"revision":44,"locale":29},{"sys":3119},{"type":12,"linkType":13,"id":14},{"sys":3121},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3123},{"url":565,"details":3124,"fileName":571,"contentType":572},{"size":567,"image":3125},{"width":569,"height":570},{"sys":3127,"fields":3130},{"id":3128,"createdAt":3129},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3131,"slug":3132,"articleIntro":3131,"category":3133},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3134],{"metadata":3135,"sys":3138,"fields":3145},{"tags":3136,"concepts":3137},[],[],{"space":3139,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3141,"publishedVersion":521,"revision":62,"contentType":3143,"locale":29},{"sys":3140},{"type":12,"linkType":13,"id":14},{"sys":3142},{"id":21,"type":12,"linkType":22},{"sys":3144},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3146,"metaTitle":531,"metaDescription":532,"mainTitle":3147,"subtitle":550,"heroImage":3162,"ctaButton":573,"ctaLink":574},[530],{"data":3148,"content":3149,"nodeType":74},{},[3150,3156],{"data":3151,"content":3152,"nodeType":78},{},[3153],{"data":3154,"marks":3155,"value":542,"nodeType":81},{},[],{"data":3157,"content":3158,"nodeType":87},{},[3159],{"data":3160,"marks":3161,"value":549,"nodeType":81},{},[],{"metadata":3163,"sys":3166,"fields":3171},{"tags":3164,"concepts":3165},[],[],{"space":3167,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3169,"publishedVersion":62,"revision":44,"locale":29},{"sys":3168},{"type":12,"linkType":13,"id":14},{"sys":3170},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3172},{"url":565,"details":3173,"fileName":571,"contentType":572},{"size":567,"image":3174},{"width":569,"height":570},{"sys":3176,"fields":3179},{"id":3177,"createdAt":3178},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3180,"slug":3181,"articleIntro":3180,"category":3182},"2748 - Autres prêts","compte-2748-autres-prets",[3183],{"metadata":3184,"sys":3187,"fields":3194},{"tags":3185,"concepts":3186},[],[],{"space":3188,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3190,"publishedVersion":521,"revision":62,"contentType":3192,"locale":29},{"sys":3189},{"type":12,"linkType":13,"id":14},{"sys":3191},{"id":21,"type":12,"linkType":22},{"sys":3193},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3195,"metaTitle":531,"metaDescription":532,"mainTitle":3196,"subtitle":550,"heroImage":3211,"ctaButton":573,"ctaLink":574},[530],{"data":3197,"content":3198,"nodeType":74},{},[3199,3205],{"data":3200,"content":3201,"nodeType":78},{},[3202],{"data":3203,"marks":3204,"value":542,"nodeType":81},{},[],{"data":3206,"content":3207,"nodeType":87},{},[3208],{"data":3209,"marks":3210,"value":549,"nodeType":81},{},[],{"metadata":3212,"sys":3215,"fields":3220},{"tags":3213,"concepts":3214},[],[],{"space":3216,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3218,"publishedVersion":62,"revision":44,"locale":29},{"sys":3217},{"type":12,"linkType":13,"id":14},{"sys":3219},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3221},{"url":565,"details":3222,"fileName":571,"contentType":572},{"size":567,"image":3223},{"width":569,"height":570},{"sys":3225,"fields":3228},{"id":3226,"createdAt":3227},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":3229,"slug":3230,"articleIntro":3229,"category":3231},"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",[3232],{"metadata":3233,"sys":3236,"fields":3243},{"tags":3234,"concepts":3235},[],[],{"space":3237,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3239,"publishedVersion":521,"revision":62,"contentType":3241,"locale":29},{"sys":3238},{"type":12,"linkType":13,"id":14},{"sys":3240},{"id":21,"type":12,"linkType":22},{"sys":3242},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3244,"metaTitle":531,"metaDescription":532,"mainTitle":3245,"subtitle":550,"heroImage":3260,"ctaButton":573,"ctaLink":574},[530],{"data":3246,"content":3247,"nodeType":74},{},[3248,3254],{"data":3249,"content":3250,"nodeType":78},{},[3251],{"data":3252,"marks":3253,"value":542,"nodeType":81},{},[],{"data":3255,"content":3256,"nodeType":87},{},[3257],{"data":3258,"marks":3259,"value":549,"nodeType":81},{},[],{"metadata":3261,"sys":3264,"fields":3269},{"tags":3262,"concepts":3263},[],[],{"space":3265,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3267,"publishedVersion":62,"revision":44,"locale":29},{"sys":3266},{"type":12,"linkType":13,"id":14},{"sys":3268},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3270},{"url":565,"details":3271,"fileName":571,"contentType":572},{"size":567,"image":3272},{"width":569,"height":570},{"sys":3274,"fields":3277},{"id":3275,"createdAt":3276},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":3278,"slug":3279,"articleIntro":3278,"category":3280},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3281],{"metadata":3282,"sys":3285,"fields":3292},{"tags":3283,"concepts":3284},[],[],{"space":3286,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3288,"publishedVersion":521,"revision":62,"contentType":3290,"locale":29},{"sys":3287},{"type":12,"linkType":13,"id":14},{"sys":3289},{"id":21,"type":12,"linkType":22},{"sys":3291},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3293,"metaTitle":531,"metaDescription":532,"mainTitle":3294,"subtitle":550,"heroImage":3309,"ctaButton":573,"ctaLink":574},[530],{"data":3295,"content":3296,"nodeType":74},{},[3297,3303],{"data":3298,"content":3299,"nodeType":78},{},[3300],{"data":3301,"marks":3302,"value":542,"nodeType":81},{},[],{"data":3304,"content":3305,"nodeType":87},{},[3306],{"data":3307,"marks":3308,"value":549,"nodeType":81},{},[],{"metadata":3310,"sys":3313,"fields":3318},{"tags":3311,"concepts":3312},[],[],{"space":3314,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3316,"publishedVersion":62,"revision":44,"locale":29},{"sys":3315},{"type":12,"linkType":13,"id":14},{"sys":3317},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3319},{"url":565,"details":3320,"fileName":571,"contentType":572},{"size":567,"image":3321},{"width":569,"height":570},{"sys":3323,"fields":3326},{"id":3324,"createdAt":3325},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":3327,"slug":3328,"articleIntro":-1,"category":3329},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[3330],{"metadata":3331,"sys":3334,"fields":3341},{"tags":3332,"concepts":3333},[],[],{"space":3335,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3337,"publishedVersion":521,"revision":62,"contentType":3339,"locale":29},{"sys":3336},{"type":12,"linkType":13,"id":14},{"sys":3338},{"id":21,"type":12,"linkType":22},{"sys":3340},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3342,"metaTitle":531,"metaDescription":532,"mainTitle":3343,"subtitle":550,"heroImage":3358,"ctaButton":573,"ctaLink":574},[530],{"data":3344,"content":3345,"nodeType":74},{},[3346,3352],{"data":3347,"content":3348,"nodeType":78},{},[3349],{"data":3350,"marks":3351,"value":542,"nodeType":81},{},[],{"data":3353,"content":3354,"nodeType":87},{},[3355],{"data":3356,"marks":3357,"value":549,"nodeType":81},{},[],{"metadata":3359,"sys":3362,"fields":3367},{"tags":3360,"concepts":3361},[],[],{"space":3363,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3365,"publishedVersion":62,"revision":44,"locale":29},{"sys":3364},{"type":12,"linkType":13,"id":14},{"sys":3366},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3368},{"url":565,"details":3369,"fileName":571,"contentType":572},{"size":567,"image":3370},{"width":569,"height":570},{"sys":3372,"fields":3375},{"id":3373,"createdAt":3374},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":3376,"slug":3377,"articleIntro":3376,"category":3378},"475 - Comptes d'attente","compte-475-comptes-d-attente",[3379],{"metadata":3380,"sys":3383,"fields":3390},{"tags":3381,"concepts":3382},[],[],{"space":3384,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3386,"publishedVersion":521,"revision":62,"contentType":3388,"locale":29},{"sys":3385},{"type":12,"linkType":13,"id":14},{"sys":3387},{"id":21,"type":12,"linkType":22},{"sys":3389},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3391,"metaTitle":531,"metaDescription":532,"mainTitle":3392,"subtitle":550,"heroImage":3407,"ctaButton":573,"ctaLink":574},[530],{"data":3393,"content":3394,"nodeType":74},{},[3395,3401],{"data":3396,"content":3397,"nodeType":78},{},[3398],{"data":3399,"marks":3400,"value":542,"nodeType":81},{},[],{"data":3402,"content":3403,"nodeType":87},{},[3404],{"data":3405,"marks":3406,"value":549,"nodeType":81},{},[],{"metadata":3408,"sys":3411,"fields":3416},{"tags":3409,"concepts":3410},[],[],{"space":3412,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3414,"publishedVersion":62,"revision":44,"locale":29},{"sys":3413},{"type":12,"linkType":13,"id":14},{"sys":3415},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3417},{"url":565,"details":3418,"fileName":571,"contentType":572},{"size":567,"image":3419},{"width":569,"height":570},{"sys":3421,"fields":3424},{"id":3422,"createdAt":3423},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":3425,"slug":3426,"articleIntro":3425,"category":3427},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[3428],{"metadata":3429,"sys":3432,"fields":3439},{"tags":3430,"concepts":3431},[],[],{"space":3433,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3435,"publishedVersion":521,"revision":62,"contentType":3437,"locale":29},{"sys":3434},{"type":12,"linkType":13,"id":14},{"sys":3436},{"id":21,"type":12,"linkType":22},{"sys":3438},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3440,"metaTitle":531,"metaDescription":532,"mainTitle":3441,"subtitle":550,"heroImage":3456,"ctaButton":573,"ctaLink":574},[530],{"data":3442,"content":3443,"nodeType":74},{},[3444,3450],{"data":3445,"content":3446,"nodeType":78},{},[3447],{"data":3448,"marks":3449,"value":542,"nodeType":81},{},[],{"data":3451,"content":3452,"nodeType":87},{},[3453],{"data":3454,"marks":3455,"value":549,"nodeType":81},{},[],{"metadata":3457,"sys":3460,"fields":3465},{"tags":3458,"concepts":3459},[],[],{"space":3461,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3463,"publishedVersion":62,"revision":44,"locale":29},{"sys":3462},{"type":12,"linkType":13,"id":14},{"sys":3464},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3466},{"url":565,"details":3467,"fileName":571,"contentType":572},{"size":567,"image":3468},{"width":569,"height":570},{"sys":3470,"fields":3473},{"id":3471,"createdAt":3472},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":3474,"slug":3475,"articleIntro":3474,"category":3476},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[3477],{"metadata":3478,"sys":3481,"fields":3488},{"tags":3479,"concepts":3480},[],[],{"space":3482,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3484,"publishedVersion":521,"revision":62,"contentType":3486,"locale":29},{"sys":3483},{"type":12,"linkType":13,"id":14},{"sys":3485},{"id":21,"type":12,"linkType":22},{"sys":3487},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3489,"metaTitle":531,"metaDescription":532,"mainTitle":3490,"subtitle":550,"heroImage":3505,"ctaButton":573,"ctaLink":574},[530],{"data":3491,"content":3492,"nodeType":74},{},[3493,3499],{"data":3494,"content":3495,"nodeType":78},{},[3496],{"data":3497,"marks":3498,"value":542,"nodeType":81},{},[],{"data":3500,"content":3501,"nodeType":87},{},[3502],{"data":3503,"marks":3504,"value":549,"nodeType":81},{},[],{"metadata":3506,"sys":3509,"fields":3514},{"tags":3507,"concepts":3508},[],[],{"space":3510,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3512,"publishedVersion":62,"revision":44,"locale":29},{"sys":3511},{"type":12,"linkType":13,"id":14},{"sys":3513},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3515},{"url":565,"details":3516,"fileName":571,"contentType":572},{"size":567,"image":3517},{"width":569,"height":570},{"sys":3519,"fields":3522},{"id":3520,"createdAt":3521},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":3523,"slug":3524,"articleIntro":3523,"category":3525},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[3526],{"metadata":3527,"sys":3530,"fields":3537},{"tags":3528,"concepts":3529},[],[],{"space":3531,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3533,"publishedVersion":521,"revision":62,"contentType":3535,"locale":29},{"sys":3532},{"type":12,"linkType":13,"id":14},{"sys":3534},{"id":21,"type":12,"linkType":22},{"sys":3536},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3538,"metaTitle":531,"metaDescription":532,"mainTitle":3539,"subtitle":550,"heroImage":3554,"ctaButton":573,"ctaLink":574},[530],{"data":3540,"content":3541,"nodeType":74},{},[3542,3548],{"data":3543,"content":3544,"nodeType":78},{},[3545],{"data":3546,"marks":3547,"value":542,"nodeType":81},{},[],{"data":3549,"content":3550,"nodeType":87},{},[3551],{"data":3552,"marks":3553,"value":549,"nodeType":81},{},[],{"metadata":3555,"sys":3558,"fields":3563},{"tags":3556,"concepts":3557},[],[],{"space":3559,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3561,"publishedVersion":62,"revision":44,"locale":29},{"sys":3560},{"type":12,"linkType":13,"id":14},{"sys":3562},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3564},{"url":565,"details":3565,"fileName":571,"contentType":572},{"size":567,"image":3566},{"width":569,"height":570},{"sys":3568,"fields":3571},{"id":3569,"createdAt":3570},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":3572,"slug":3573,"articleIntro":3572,"category":3574},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[3575],{"metadata":3576,"sys":3579,"fields":3586},{"tags":3577,"concepts":3578},[],[],{"space":3580,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3582,"publishedVersion":521,"revision":62,"contentType":3584,"locale":29},{"sys":3581},{"type":12,"linkType":13,"id":14},{"sys":3583},{"id":21,"type":12,"linkType":22},{"sys":3585},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3587,"metaTitle":531,"metaDescription":532,"mainTitle":3588,"subtitle":550,"heroImage":3603,"ctaButton":573,"ctaLink":574},[530],{"data":3589,"content":3590,"nodeType":74},{},[3591,3597],{"data":3592,"content":3593,"nodeType":78},{},[3594],{"data":3595,"marks":3596,"value":542,"nodeType":81},{},[],{"data":3598,"content":3599,"nodeType":87},{},[3600],{"data":3601,"marks":3602,"value":549,"nodeType":81},{},[],{"metadata":3604,"sys":3607,"fields":3612},{"tags":3605,"concepts":3606},[],[],{"space":3608,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3610,"publishedVersion":62,"revision":44,"locale":29},{"sys":3609},{"type":12,"linkType":13,"id":14},{"sys":3611},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3613},{"url":565,"details":3614,"fileName":571,"contentType":572},{"size":567,"image":3615},{"width":569,"height":570},{"sys":3617,"fields":3620},{"id":3618,"createdAt":3619},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":3621,"slug":3622,"articleIntro":3621,"category":3623},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[3624],{"metadata":3625,"sys":3628,"fields":3635},{"tags":3626,"concepts":3627},[],[],{"space":3629,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3631,"publishedVersion":521,"revision":62,"contentType":3633,"locale":29},{"sys":3630},{"type":12,"linkType":13,"id":14},{"sys":3632},{"id":21,"type":12,"linkType":22},{"sys":3634},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3636,"metaTitle":531,"metaDescription":532,"mainTitle":3637,"subtitle":550,"heroImage":3652,"ctaButton":573,"ctaLink":574},[530],{"data":3638,"content":3639,"nodeType":74},{},[3640,3646],{"data":3641,"content":3642,"nodeType":78},{},[3643],{"data":3644,"marks":3645,"value":542,"nodeType":81},{},[],{"data":3647,"content":3648,"nodeType":87},{},[3649],{"data":3650,"marks":3651,"value":549,"nodeType":81},{},[],{"metadata":3653,"sys":3656,"fields":3661},{"tags":3654,"concepts":3655},[],[],{"space":3657,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3659,"publishedVersion":62,"revision":44,"locale":29},{"sys":3658},{"type":12,"linkType":13,"id":14},{"sys":3660},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3662},{"url":565,"details":3663,"fileName":571,"contentType":572},{"size":567,"image":3664},{"width":569,"height":570},{"sys":3666,"fields":3669},{"id":3667,"createdAt":3668},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":3670,"slug":3671,"articleIntro":3670,"category":3672},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[3673],{"metadata":3674,"sys":3677,"fields":3684},{"tags":3675,"concepts":3676},[],[],{"space":3678,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3680,"publishedVersion":521,"revision":62,"contentType":3682,"locale":29},{"sys":3679},{"type":12,"linkType":13,"id":14},{"sys":3681},{"id":21,"type":12,"linkType":22},{"sys":3683},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3685,"metaTitle":531,"metaDescription":532,"mainTitle":3686,"subtitle":550,"heroImage":3701,"ctaButton":573,"ctaLink":574},[530],{"data":3687,"content":3688,"nodeType":74},{},[3689,3695],{"data":3690,"content":3691,"nodeType":78},{},[3692],{"data":3693,"marks":3694,"value":542,"nodeType":81},{},[],{"data":3696,"content":3697,"nodeType":87},{},[3698],{"data":3699,"marks":3700,"value":549,"nodeType":81},{},[],{"metadata":3702,"sys":3705,"fields":3710},{"tags":3703,"concepts":3704},[],[],{"space":3706,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3708,"publishedVersion":62,"revision":44,"locale":29},{"sys":3707},{"type":12,"linkType":13,"id":14},{"sys":3709},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3711},{"url":565,"details":3712,"fileName":571,"contentType":572},{"size":567,"image":3713},{"width":569,"height":570},{"sys":3715,"fields":3718},{"id":3716,"createdAt":3717},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":3719,"slug":3720,"articleIntro":3719,"category":3721},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[3722],{"metadata":3723,"sys":3726,"fields":3733},{"tags":3724,"concepts":3725},[],[],{"space":3727,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3729,"publishedVersion":521,"revision":62,"contentType":3731,"locale":29},{"sys":3728},{"type":12,"linkType":13,"id":14},{"sys":3730},{"id":21,"type":12,"linkType":22},{"sys":3732},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3734,"metaTitle":531,"metaDescription":532,"mainTitle":3735,"subtitle":550,"heroImage":3750,"ctaButton":573,"ctaLink":574},[530],{"data":3736,"content":3737,"nodeType":74},{},[3738,3744],{"data":3739,"content":3740,"nodeType":78},{},[3741],{"data":3742,"marks":3743,"value":542,"nodeType":81},{},[],{"data":3745,"content":3746,"nodeType":87},{},[3747],{"data":3748,"marks":3749,"value":549,"nodeType":81},{},[],{"metadata":3751,"sys":3754,"fields":3759},{"tags":3752,"concepts":3753},[],[],{"space":3755,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3757,"publishedVersion":62,"revision":44,"locale":29},{"sys":3756},{"type":12,"linkType":13,"id":14},{"sys":3758},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3760},{"url":565,"details":3761,"fileName":571,"contentType":572},{"size":567,"image":3762},{"width":569,"height":570},{"sys":3764,"fields":3767},{"id":3765,"createdAt":3766},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":3768,"slug":3769,"articleIntro":3768,"category":3770},"Compte 53 - Caisse","compte-53-caisse",[3771],{"metadata":3772,"sys":3775,"fields":3782},{"tags":3773,"concepts":3774},[],[],{"space":3776,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3778,"publishedVersion":521,"revision":62,"contentType":3780,"locale":29},{"sys":3777},{"type":12,"linkType":13,"id":14},{"sys":3779},{"id":21,"type":12,"linkType":22},{"sys":3781},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3783,"metaTitle":531,"metaDescription":532,"mainTitle":3784,"subtitle":550,"heroImage":3799,"ctaButton":573,"ctaLink":574},[530],{"data":3785,"content":3786,"nodeType":74},{},[3787,3793],{"data":3788,"content":3789,"nodeType":78},{},[3790],{"data":3791,"marks":3792,"value":542,"nodeType":81},{},[],{"data":3794,"content":3795,"nodeType":87},{},[3796],{"data":3797,"marks":3798,"value":549,"nodeType":81},{},[],{"metadata":3800,"sys":3803,"fields":3808},{"tags":3801,"concepts":3802},[],[],{"space":3804,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3806,"publishedVersion":62,"revision":44,"locale":29},{"sys":3805},{"type":12,"linkType":13,"id":14},{"sys":3807},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3809},{"url":565,"details":3810,"fileName":571,"contentType":572},{"size":567,"image":3811},{"width":569,"height":570},{"sys":3813,"fields":3816},{"id":3814,"createdAt":3815},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":3817,"slug":3818,"articleIntro":3817,"category":3819},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[3820],{"metadata":3821,"sys":3824,"fields":3831},{"tags":3822,"concepts":3823},[],[],{"space":3825,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3827,"publishedVersion":521,"revision":62,"contentType":3829,"locale":29},{"sys":3826},{"type":12,"linkType":13,"id":14},{"sys":3828},{"id":21,"type":12,"linkType":22},{"sys":3830},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3832,"metaTitle":531,"metaDescription":532,"mainTitle":3833,"subtitle":550,"heroImage":3848,"ctaButton":573,"ctaLink":574},[530],{"data":3834,"content":3835,"nodeType":74},{},[3836,3842],{"data":3837,"content":3838,"nodeType":78},{},[3839],{"data":3840,"marks":3841,"value":542,"nodeType":81},{},[],{"data":3843,"content":3844,"nodeType":87},{},[3845],{"data":3846,"marks":3847,"value":549,"nodeType":81},{},[],{"metadata":3849,"sys":3852,"fields":3857},{"tags":3850,"concepts":3851},[],[],{"space":3853,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3855,"publishedVersion":62,"revision":44,"locale":29},{"sys":3854},{"type":12,"linkType":13,"id":14},{"sys":3856},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3858},{"url":565,"details":3859,"fileName":571,"contentType":572},{"size":567,"image":3860},{"width":569,"height":570},{"sys":3862,"fields":3865},{"id":3863,"createdAt":3864},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":3866,"slug":3867,"articleIntro":3866,"category":3868},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[3869],{"metadata":3870,"sys":3873,"fields":3880},{"tags":3871,"concepts":3872},[],[],{"space":3874,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3876,"publishedVersion":521,"revision":62,"contentType":3878,"locale":29},{"sys":3875},{"type":12,"linkType":13,"id":14},{"sys":3877},{"id":21,"type":12,"linkType":22},{"sys":3879},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3881,"metaTitle":531,"metaDescription":532,"mainTitle":3882,"subtitle":550,"heroImage":3897,"ctaButton":573,"ctaLink":574},[530],{"data":3883,"content":3884,"nodeType":74},{},[3885,3891],{"data":3886,"content":3887,"nodeType":78},{},[3888],{"data":3889,"marks":3890,"value":542,"nodeType":81},{},[],{"data":3892,"content":3893,"nodeType":87},{},[3894],{"data":3895,"marks":3896,"value":549,"nodeType":81},{},[],{"metadata":3898,"sys":3901,"fields":3906},{"tags":3899,"concepts":3900},[],[],{"space":3902,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3904,"publishedVersion":62,"revision":44,"locale":29},{"sys":3903},{"type":12,"linkType":13,"id":14},{"sys":3905},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3907},{"url":565,"details":3908,"fileName":571,"contentType":572},{"size":567,"image":3909},{"width":569,"height":570},{"sys":3911,"fields":3914},{"id":3912,"createdAt":3913},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":3915,"slug":3916,"articleIntro":3915,"category":3917},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[3918],{"metadata":3919,"sys":3922,"fields":3929},{"tags":3920,"concepts":3921},[],[],{"space":3923,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3925,"publishedVersion":521,"revision":62,"contentType":3927,"locale":29},{"sys":3924},{"type":12,"linkType":13,"id":14},{"sys":3926},{"id":21,"type":12,"linkType":22},{"sys":3928},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3930,"metaTitle":531,"metaDescription":532,"mainTitle":3931,"subtitle":550,"heroImage":3946,"ctaButton":573,"ctaLink":574},[530],{"data":3932,"content":3933,"nodeType":74},{},[3934,3940],{"data":3935,"content":3936,"nodeType":78},{},[3937],{"data":3938,"marks":3939,"value":542,"nodeType":81},{},[],{"data":3941,"content":3942,"nodeType":87},{},[3943],{"data":3944,"marks":3945,"value":549,"nodeType":81},{},[],{"metadata":3947,"sys":3950,"fields":3955},{"tags":3948,"concepts":3949},[],[],{"space":3951,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":3953,"publishedVersion":62,"revision":44,"locale":29},{"sys":3952},{"type":12,"linkType":13,"id":14},{"sys":3954},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":3956},{"url":565,"details":3957,"fileName":571,"contentType":572},{"size":567,"image":3958},{"width":569,"height":570},{"sys":3960,"fields":3963},{"id":3961,"createdAt":3962},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3964,"slug":3965,"articleIntro":3964,"category":3966},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3967],{"metadata":3968,"sys":3971,"fields":3978},{"tags":3969,"concepts":3970},[],[],{"space":3972,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":3974,"publishedVersion":521,"revision":62,"contentType":3976,"locale":29},{"sys":3973},{"type":12,"linkType":13,"id":14},{"sys":3975},{"id":21,"type":12,"linkType":22},{"sys":3977},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":3979,"metaTitle":531,"metaDescription":532,"mainTitle":3980,"subtitle":550,"heroImage":3995,"ctaButton":573,"ctaLink":574},[530],{"data":3981,"content":3982,"nodeType":74},{},[3983,3989],{"data":3984,"content":3985,"nodeType":78},{},[3986],{"data":3987,"marks":3988,"value":542,"nodeType":81},{},[],{"data":3990,"content":3991,"nodeType":87},{},[3992],{"data":3993,"marks":3994,"value":549,"nodeType":81},{},[],{"metadata":3996,"sys":3999,"fields":4004},{"tags":3997,"concepts":3998},[],[],{"space":4000,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4002,"publishedVersion":62,"revision":44,"locale":29},{"sys":4001},{"type":12,"linkType":13,"id":14},{"sys":4003},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4005},{"url":565,"details":4006,"fileName":571,"contentType":572},{"size":567,"image":4007},{"width":569,"height":570},{"sys":4009,"fields":4012},{"id":4010,"createdAt":4011},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":4013,"slug":4014,"articleIntro":4013,"category":4015},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[4016],{"metadata":4017,"sys":4020,"fields":4027},{"tags":4018,"concepts":4019},[],[],{"space":4021,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4023,"publishedVersion":521,"revision":62,"contentType":4025,"locale":29},{"sys":4022},{"type":12,"linkType":13,"id":14},{"sys":4024},{"id":21,"type":12,"linkType":22},{"sys":4026},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4028,"metaTitle":531,"metaDescription":532,"mainTitle":4029,"subtitle":550,"heroImage":4044,"ctaButton":573,"ctaLink":574},[530],{"data":4030,"content":4031,"nodeType":74},{},[4032,4038],{"data":4033,"content":4034,"nodeType":78},{},[4035],{"data":4036,"marks":4037,"value":542,"nodeType":81},{},[],{"data":4039,"content":4040,"nodeType":87},{},[4041],{"data":4042,"marks":4043,"value":549,"nodeType":81},{},[],{"metadata":4045,"sys":4048,"fields":4053},{"tags":4046,"concepts":4047},[],[],{"space":4049,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4051,"publishedVersion":62,"revision":44,"locale":29},{"sys":4050},{"type":12,"linkType":13,"id":14},{"sys":4052},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4054},{"url":565,"details":4055,"fileName":571,"contentType":572},{"size":567,"image":4056},{"width":569,"height":570},{"sys":4058,"fields":4061},{"id":4059,"createdAt":4060},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":4062,"slug":4063,"articleIntro":4062,"category":4064},"Compte 6256 - Missions","compte-6256-missions",[4065],{"metadata":4066,"sys":4069,"fields":4076},{"tags":4067,"concepts":4068},[],[],{"space":4070,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4072,"publishedVersion":521,"revision":62,"contentType":4074,"locale":29},{"sys":4071},{"type":12,"linkType":13,"id":14},{"sys":4073},{"id":21,"type":12,"linkType":22},{"sys":4075},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4077,"metaTitle":531,"metaDescription":532,"mainTitle":4078,"subtitle":550,"heroImage":4093,"ctaButton":573,"ctaLink":574},[530],{"data":4079,"content":4080,"nodeType":74},{},[4081,4087],{"data":4082,"content":4083,"nodeType":78},{},[4084],{"data":4085,"marks":4086,"value":542,"nodeType":81},{},[],{"data":4088,"content":4089,"nodeType":87},{},[4090],{"data":4091,"marks":4092,"value":549,"nodeType":81},{},[],{"metadata":4094,"sys":4097,"fields":4102},{"tags":4095,"concepts":4096},[],[],{"space":4098,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4100,"publishedVersion":62,"revision":44,"locale":29},{"sys":4099},{"type":12,"linkType":13,"id":14},{"sys":4101},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4103},{"url":565,"details":4104,"fileName":571,"contentType":572},{"size":567,"image":4105},{"width":569,"height":570},{"sys":4107,"fields":4110},{"id":4108,"createdAt":4109},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":4111,"slug":4112,"articleIntro":4111,"category":4113},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[4114],{"metadata":4115,"sys":4118,"fields":4125},{"tags":4116,"concepts":4117},[],[],{"space":4119,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4121,"publishedVersion":521,"revision":62,"contentType":4123,"locale":29},{"sys":4120},{"type":12,"linkType":13,"id":14},{"sys":4122},{"id":21,"type":12,"linkType":22},{"sys":4124},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4126,"metaTitle":531,"metaDescription":532,"mainTitle":4127,"subtitle":550,"heroImage":4142,"ctaButton":573,"ctaLink":574},[530],{"data":4128,"content":4129,"nodeType":74},{},[4130,4136],{"data":4131,"content":4132,"nodeType":78},{},[4133],{"data":4134,"marks":4135,"value":542,"nodeType":81},{},[],{"data":4137,"content":4138,"nodeType":87},{},[4139],{"data":4140,"marks":4141,"value":549,"nodeType":81},{},[],{"metadata":4143,"sys":4146,"fields":4151},{"tags":4144,"concepts":4145},[],[],{"space":4147,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4149,"publishedVersion":62,"revision":44,"locale":29},{"sys":4148},{"type":12,"linkType":13,"id":14},{"sys":4150},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4152},{"url":565,"details":4153,"fileName":571,"contentType":572},{"size":567,"image":4154},{"width":569,"height":570},{"sys":4156,"fields":4159},{"id":4157,"createdAt":4158},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":4160,"slug":4161,"articleIntro":4160,"category":4162},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[4163],{"metadata":4164,"sys":4167,"fields":4174},{"tags":4165,"concepts":4166},[],[],{"space":4168,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4170,"publishedVersion":521,"revision":62,"contentType":4172,"locale":29},{"sys":4169},{"type":12,"linkType":13,"id":14},{"sys":4171},{"id":21,"type":12,"linkType":22},{"sys":4173},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4175,"metaTitle":531,"metaDescription":532,"mainTitle":4176,"subtitle":550,"heroImage":4191,"ctaButton":573,"ctaLink":574},[530],{"data":4177,"content":4178,"nodeType":74},{},[4179,4185],{"data":4180,"content":4181,"nodeType":78},{},[4182],{"data":4183,"marks":4184,"value":542,"nodeType":81},{},[],{"data":4186,"content":4187,"nodeType":87},{},[4188],{"data":4189,"marks":4190,"value":549,"nodeType":81},{},[],{"metadata":4192,"sys":4195,"fields":4200},{"tags":4193,"concepts":4194},[],[],{"space":4196,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4198,"publishedVersion":62,"revision":44,"locale":29},{"sys":4197},{"type":12,"linkType":13,"id":14},{"sys":4199},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4201},{"url":565,"details":4202,"fileName":571,"contentType":572},{"size":567,"image":4203},{"width":569,"height":570},{"sys":4205,"fields":4208},{"id":4206,"createdAt":4207},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":4209,"slug":4210,"articleIntro":4209,"category":4211},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[4212],{"metadata":4213,"sys":4216,"fields":4223},{"tags":4214,"concepts":4215},[],[],{"space":4217,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4219,"publishedVersion":521,"revision":62,"contentType":4221,"locale":29},{"sys":4218},{"type":12,"linkType":13,"id":14},{"sys":4220},{"id":21,"type":12,"linkType":22},{"sys":4222},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4224,"metaTitle":531,"metaDescription":532,"mainTitle":4225,"subtitle":550,"heroImage":4240,"ctaButton":573,"ctaLink":574},[530],{"data":4226,"content":4227,"nodeType":74},{},[4228,4234],{"data":4229,"content":4230,"nodeType":78},{},[4231],{"data":4232,"marks":4233,"value":542,"nodeType":81},{},[],{"data":4235,"content":4236,"nodeType":87},{},[4237],{"data":4238,"marks":4239,"value":549,"nodeType":81},{},[],{"metadata":4241,"sys":4244,"fields":4249},{"tags":4242,"concepts":4243},[],[],{"space":4245,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4247,"publishedVersion":62,"revision":44,"locale":29},{"sys":4246},{"type":12,"linkType":13,"id":14},{"sys":4248},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4250},{"url":565,"details":4251,"fileName":571,"contentType":572},{"size":567,"image":4252},{"width":569,"height":570},{"sys":4254,"fields":4257},{"id":4255,"createdAt":4256},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":4258,"slug":4259,"articleIntro":4258,"category":4260},"4686 - Charges à payer","compte-4686-charges-a-payer",[4261],{"metadata":4262,"sys":4265,"fields":4272},{"tags":4263,"concepts":4264},[],[],{"space":4266,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4268,"publishedVersion":521,"revision":62,"contentType":4270,"locale":29},{"sys":4267},{"type":12,"linkType":13,"id":14},{"sys":4269},{"id":21,"type":12,"linkType":22},{"sys":4271},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4273,"metaTitle":531,"metaDescription":532,"mainTitle":4274,"subtitle":550,"heroImage":4289,"ctaButton":573,"ctaLink":574},[530],{"data":4275,"content":4276,"nodeType":74},{},[4277,4283],{"data":4278,"content":4279,"nodeType":78},{},[4280],{"data":4281,"marks":4282,"value":542,"nodeType":81},{},[],{"data":4284,"content":4285,"nodeType":87},{},[4286],{"data":4287,"marks":4288,"value":549,"nodeType":81},{},[],{"metadata":4290,"sys":4293,"fields":4298},{"tags":4291,"concepts":4292},[],[],{"space":4294,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4296,"publishedVersion":62,"revision":44,"locale":29},{"sys":4295},{"type":12,"linkType":13,"id":14},{"sys":4297},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4299},{"url":565,"details":4300,"fileName":571,"contentType":572},{"size":567,"image":4301},{"width":569,"height":570},{"sys":4303,"fields":4306},{"id":4304,"createdAt":4305},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":4307,"slug":4308,"articleIntro":4307,"category":4309},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[4310],{"metadata":4311,"sys":4314,"fields":4321},{"tags":4312,"concepts":4313},[],[],{"space":4315,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4317,"publishedVersion":521,"revision":62,"contentType":4319,"locale":29},{"sys":4316},{"type":12,"linkType":13,"id":14},{"sys":4318},{"id":21,"type":12,"linkType":22},{"sys":4320},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4322,"metaTitle":531,"metaDescription":532,"mainTitle":4323,"subtitle":550,"heroImage":4338,"ctaButton":573,"ctaLink":574},[530],{"data":4324,"content":4325,"nodeType":74},{},[4326,4332],{"data":4327,"content":4328,"nodeType":78},{},[4329],{"data":4330,"marks":4331,"value":542,"nodeType":81},{},[],{"data":4333,"content":4334,"nodeType":87},{},[4335],{"data":4336,"marks":4337,"value":549,"nodeType":81},{},[],{"metadata":4339,"sys":4342,"fields":4347},{"tags":4340,"concepts":4341},[],[],{"space":4343,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4345,"publishedVersion":62,"revision":44,"locale":29},{"sys":4344},{"type":12,"linkType":13,"id":14},{"sys":4346},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4348},{"url":565,"details":4349,"fileName":571,"contentType":572},{"size":567,"image":4350},{"width":569,"height":570},{"sys":4352,"fields":4355},{"id":4353,"createdAt":4354},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":4356,"slug":4357,"articleIntro":4356,"category":4358},"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",[4359],{"metadata":4360,"sys":4363,"fields":4370},{"tags":4361,"concepts":4362},[],[],{"space":4364,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4366,"publishedVersion":521,"revision":62,"contentType":4368,"locale":29},{"sys":4365},{"type":12,"linkType":13,"id":14},{"sys":4367},{"id":21,"type":12,"linkType":22},{"sys":4369},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4371,"metaTitle":531,"metaDescription":532,"mainTitle":4372,"subtitle":550,"heroImage":4387,"ctaButton":573,"ctaLink":574},[530],{"data":4373,"content":4374,"nodeType":74},{},[4375,4381],{"data":4376,"content":4377,"nodeType":78},{},[4378],{"data":4379,"marks":4380,"value":542,"nodeType":81},{},[],{"data":4382,"content":4383,"nodeType":87},{},[4384],{"data":4385,"marks":4386,"value":549,"nodeType":81},{},[],{"metadata":4388,"sys":4391,"fields":4396},{"tags":4389,"concepts":4390},[],[],{"space":4392,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4394,"publishedVersion":62,"revision":44,"locale":29},{"sys":4393},{"type":12,"linkType":13,"id":14},{"sys":4395},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4397},{"url":565,"details":4398,"fileName":571,"contentType":572},{"size":567,"image":4399},{"width":569,"height":570},{"sys":4401,"fields":4404},{"id":4402,"createdAt":4403},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":4405,"slug":4406,"articleIntro":4405,"category":4407},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[4408],{"metadata":4409,"sys":4412,"fields":4419},{"tags":4410,"concepts":4411},[],[],{"space":4413,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4415,"publishedVersion":521,"revision":62,"contentType":4417,"locale":29},{"sys":4414},{"type":12,"linkType":13,"id":14},{"sys":4416},{"id":21,"type":12,"linkType":22},{"sys":4418},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4420,"metaTitle":531,"metaDescription":532,"mainTitle":4421,"subtitle":550,"heroImage":4436,"ctaButton":573,"ctaLink":574},[530],{"data":4422,"content":4423,"nodeType":74},{},[4424,4430],{"data":4425,"content":4426,"nodeType":78},{},[4427],{"data":4428,"marks":4429,"value":542,"nodeType":81},{},[],{"data":4431,"content":4432,"nodeType":87},{},[4433],{"data":4434,"marks":4435,"value":549,"nodeType":81},{},[],{"metadata":4437,"sys":4440,"fields":4445},{"tags":4438,"concepts":4439},[],[],{"space":4441,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4443,"publishedVersion":62,"revision":44,"locale":29},{"sys":4442},{"type":12,"linkType":13,"id":14},{"sys":4444},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4446},{"url":565,"details":4447,"fileName":571,"contentType":572},{"size":567,"image":4448},{"width":569,"height":570},{"sys":4450,"fields":4453},{"id":4451,"createdAt":4452},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":4454,"slug":4455,"articleIntro":4454,"category":4456},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[4457],{"metadata":4458,"sys":4461,"fields":4468},{"tags":4459,"concepts":4460},[],[],{"space":4462,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4464,"publishedVersion":521,"revision":62,"contentType":4466,"locale":29},{"sys":4463},{"type":12,"linkType":13,"id":14},{"sys":4465},{"id":21,"type":12,"linkType":22},{"sys":4467},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4469,"metaTitle":531,"metaDescription":532,"mainTitle":4470,"subtitle":550,"heroImage":4485,"ctaButton":573,"ctaLink":574},[530],{"data":4471,"content":4472,"nodeType":74},{},[4473,4479],{"data":4474,"content":4475,"nodeType":78},{},[4476],{"data":4477,"marks":4478,"value":542,"nodeType":81},{},[],{"data":4480,"content":4481,"nodeType":87},{},[4482],{"data":4483,"marks":4484,"value":549,"nodeType":81},{},[],{"metadata":4486,"sys":4489,"fields":4494},{"tags":4487,"concepts":4488},[],[],{"space":4490,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4492,"publishedVersion":62,"revision":44,"locale":29},{"sys":4491},{"type":12,"linkType":13,"id":14},{"sys":4493},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4495},{"url":565,"details":4496,"fileName":571,"contentType":572},{"size":567,"image":4497},{"width":569,"height":570},{"sys":4499,"fields":4502},{"id":4500,"createdAt":4501},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":4503,"slug":4504,"articleIntro":4503,"category":4505},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[4506],{"metadata":4507,"sys":4510,"fields":4517},{"tags":4508,"concepts":4509},[],[],{"space":4511,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4513,"publishedVersion":521,"revision":62,"contentType":4515,"locale":29},{"sys":4512},{"type":12,"linkType":13,"id":14},{"sys":4514},{"id":21,"type":12,"linkType":22},{"sys":4516},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4518,"metaTitle":531,"metaDescription":532,"mainTitle":4519,"subtitle":550,"heroImage":4534,"ctaButton":573,"ctaLink":574},[530],{"data":4520,"content":4521,"nodeType":74},{},[4522,4528],{"data":4523,"content":4524,"nodeType":78},{},[4525],{"data":4526,"marks":4527,"value":542,"nodeType":81},{},[],{"data":4529,"content":4530,"nodeType":87},{},[4531],{"data":4532,"marks":4533,"value":549,"nodeType":81},{},[],{"metadata":4535,"sys":4538,"fields":4543},{"tags":4536,"concepts":4537},[],[],{"space":4539,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4541,"publishedVersion":62,"revision":44,"locale":29},{"sys":4540},{"type":12,"linkType":13,"id":14},{"sys":4542},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4544},{"url":565,"details":4545,"fileName":571,"contentType":572},{"size":567,"image":4546},{"width":569,"height":570},{"sys":4548,"fields":4551},{"id":4549,"createdAt":4550},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":4552,"slug":4553,"articleIntro":-1,"category":4554},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[4555],{"metadata":4556,"sys":4559,"fields":4566},{"tags":4557,"concepts":4558},[],[],{"space":4560,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4562,"publishedVersion":521,"revision":62,"contentType":4564,"locale":29},{"sys":4561},{"type":12,"linkType":13,"id":14},{"sys":4563},{"id":21,"type":12,"linkType":22},{"sys":4565},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4567,"metaTitle":531,"metaDescription":532,"mainTitle":4568,"subtitle":550,"heroImage":4583,"ctaButton":573,"ctaLink":574},[530],{"data":4569,"content":4570,"nodeType":74},{},[4571,4577],{"data":4572,"content":4573,"nodeType":78},{},[4574],{"data":4575,"marks":4576,"value":542,"nodeType":81},{},[],{"data":4578,"content":4579,"nodeType":87},{},[4580],{"data":4581,"marks":4582,"value":549,"nodeType":81},{},[],{"metadata":4584,"sys":4587,"fields":4592},{"tags":4585,"concepts":4586},[],[],{"space":4588,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4590,"publishedVersion":62,"revision":44,"locale":29},{"sys":4589},{"type":12,"linkType":13,"id":14},{"sys":4591},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4593},{"url":565,"details":4594,"fileName":571,"contentType":572},{"size":567,"image":4595},{"width":569,"height":570},{"sys":4597,"fields":4600},{"id":4598,"createdAt":4599},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":4601,"slug":4602,"articleIntro":-1,"category":4603},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[4604],{"metadata":4605,"sys":4608,"fields":4615},{"tags":4606,"concepts":4607},[],[],{"space":4609,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4611,"publishedVersion":521,"revision":62,"contentType":4613,"locale":29},{"sys":4610},{"type":12,"linkType":13,"id":14},{"sys":4612},{"id":21,"type":12,"linkType":22},{"sys":4614},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4616,"metaTitle":531,"metaDescription":532,"mainTitle":4617,"subtitle":550,"heroImage":4632,"ctaButton":573,"ctaLink":574},[530],{"data":4618,"content":4619,"nodeType":74},{},[4620,4626],{"data":4621,"content":4622,"nodeType":78},{},[4623],{"data":4624,"marks":4625,"value":542,"nodeType":81},{},[],{"data":4627,"content":4628,"nodeType":87},{},[4629],{"data":4630,"marks":4631,"value":549,"nodeType":81},{},[],{"metadata":4633,"sys":4636,"fields":4641},{"tags":4634,"concepts":4635},[],[],{"space":4637,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4639,"publishedVersion":62,"revision":44,"locale":29},{"sys":4638},{"type":12,"linkType":13,"id":14},{"sys":4640},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4642},{"url":565,"details":4643,"fileName":571,"contentType":572},{"size":567,"image":4644},{"width":569,"height":570},{"sys":4646,"fields":4649},{"id":4647,"createdAt":4648},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":4650,"slug":4651,"articleIntro":4650,"category":4652},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[4653],{"metadata":4654,"sys":4657,"fields":4664},{"tags":4655,"concepts":4656},[],[],{"space":4658,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4660,"publishedVersion":521,"revision":62,"contentType":4662,"locale":29},{"sys":4659},{"type":12,"linkType":13,"id":14},{"sys":4661},{"id":21,"type":12,"linkType":22},{"sys":4663},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4665,"metaTitle":531,"metaDescription":532,"mainTitle":4666,"subtitle":550,"heroImage":4681,"ctaButton":573,"ctaLink":574},[530],{"data":4667,"content":4668,"nodeType":74},{},[4669,4675],{"data":4670,"content":4671,"nodeType":78},{},[4672],{"data":4673,"marks":4674,"value":542,"nodeType":81},{},[],{"data":4676,"content":4677,"nodeType":87},{},[4678],{"data":4679,"marks":4680,"value":549,"nodeType":81},{},[],{"metadata":4682,"sys":4685,"fields":4690},{"tags":4683,"concepts":4684},[],[],{"space":4686,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4688,"publishedVersion":62,"revision":44,"locale":29},{"sys":4687},{"type":12,"linkType":13,"id":14},{"sys":4689},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4691},{"url":565,"details":4692,"fileName":571,"contentType":572},{"size":567,"image":4693},{"width":569,"height":570},{"sys":4695,"fields":4698},{"id":4696,"createdAt":4697},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":4699,"slug":4700,"articleIntro":-1,"category":4701},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[4702],{"metadata":4703,"sys":4706,"fields":4713},{"tags":4704,"concepts":4705},[],[],{"space":4707,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4709,"publishedVersion":521,"revision":62,"contentType":4711,"locale":29},{"sys":4708},{"type":12,"linkType":13,"id":14},{"sys":4710},{"id":21,"type":12,"linkType":22},{"sys":4712},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4714,"metaTitle":531,"metaDescription":532,"mainTitle":4715,"subtitle":550,"heroImage":4730,"ctaButton":573,"ctaLink":574},[530],{"data":4716,"content":4717,"nodeType":74},{},[4718,4724],{"data":4719,"content":4720,"nodeType":78},{},[4721],{"data":4722,"marks":4723,"value":542,"nodeType":81},{},[],{"data":4725,"content":4726,"nodeType":87},{},[4727],{"data":4728,"marks":4729,"value":549,"nodeType":81},{},[],{"metadata":4731,"sys":4734,"fields":4739},{"tags":4732,"concepts":4733},[],[],{"space":4735,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4737,"publishedVersion":62,"revision":44,"locale":29},{"sys":4736},{"type":12,"linkType":13,"id":14},{"sys":4738},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4740},{"url":565,"details":4741,"fileName":571,"contentType":572},{"size":567,"image":4742},{"width":569,"height":570},{"sys":4744,"fields":4747},{"id":4745,"createdAt":4746},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":4748,"slug":4749,"articleIntro":4748,"category":4750},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[4751],{"metadata":4752,"sys":4755,"fields":4762},{"tags":4753,"concepts":4754},[],[],{"space":4756,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4758,"publishedVersion":521,"revision":62,"contentType":4760,"locale":29},{"sys":4757},{"type":12,"linkType":13,"id":14},{"sys":4759},{"id":21,"type":12,"linkType":22},{"sys":4761},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4763,"metaTitle":531,"metaDescription":532,"mainTitle":4764,"subtitle":550,"heroImage":4779,"ctaButton":573,"ctaLink":574},[530],{"data":4765,"content":4766,"nodeType":74},{},[4767,4773],{"data":4768,"content":4769,"nodeType":78},{},[4770],{"data":4771,"marks":4772,"value":542,"nodeType":81},{},[],{"data":4774,"content":4775,"nodeType":87},{},[4776],{"data":4777,"marks":4778,"value":549,"nodeType":81},{},[],{"metadata":4780,"sys":4783,"fields":4788},{"tags":4781,"concepts":4782},[],[],{"space":4784,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4786,"publishedVersion":62,"revision":44,"locale":29},{"sys":4785},{"type":12,"linkType":13,"id":14},{"sys":4787},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4789},{"url":565,"details":4790,"fileName":571,"contentType":572},{"size":567,"image":4791},{"width":569,"height":570},{"sys":4793,"fields":4796},{"id":4794,"createdAt":4795},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":4797,"slug":4798,"articleIntro":4797,"category":4799},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[4800],{"metadata":4801,"sys":4804,"fields":4811},{"tags":4802,"concepts":4803},[],[],{"space":4805,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4807,"publishedVersion":521,"revision":62,"contentType":4809,"locale":29},{"sys":4806},{"type":12,"linkType":13,"id":14},{"sys":4808},{"id":21,"type":12,"linkType":22},{"sys":4810},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4812,"metaTitle":531,"metaDescription":532,"mainTitle":4813,"subtitle":550,"heroImage":4828,"ctaButton":573,"ctaLink":574},[530],{"data":4814,"content":4815,"nodeType":74},{},[4816,4822],{"data":4817,"content":4818,"nodeType":78},{},[4819],{"data":4820,"marks":4821,"value":542,"nodeType":81},{},[],{"data":4823,"content":4824,"nodeType":87},{},[4825],{"data":4826,"marks":4827,"value":549,"nodeType":81},{},[],{"metadata":4829,"sys":4832,"fields":4837},{"tags":4830,"concepts":4831},[],[],{"space":4833,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4835,"publishedVersion":62,"revision":44,"locale":29},{"sys":4834},{"type":12,"linkType":13,"id":14},{"sys":4836},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4838},{"url":565,"details":4839,"fileName":571,"contentType":572},{"size":567,"image":4840},{"width":569,"height":570},{"sys":4842,"fields":4845},{"id":4843,"createdAt":4844},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":4846,"slug":4847,"articleIntro":-1,"category":4848},"Compte 71 - Production stockée","compte-71-production-stockee",[4849],{"metadata":4850,"sys":4853,"fields":4860},{"tags":4851,"concepts":4852},[],[],{"space":4854,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4856,"publishedVersion":521,"revision":62,"contentType":4858,"locale":29},{"sys":4855},{"type":12,"linkType":13,"id":14},{"sys":4857},{"id":21,"type":12,"linkType":22},{"sys":4859},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4861,"metaTitle":531,"metaDescription":532,"mainTitle":4862,"subtitle":550,"heroImage":4877,"ctaButton":573,"ctaLink":574},[530],{"data":4863,"content":4864,"nodeType":74},{},[4865,4871],{"data":4866,"content":4867,"nodeType":78},{},[4868],{"data":4869,"marks":4870,"value":542,"nodeType":81},{},[],{"data":4872,"content":4873,"nodeType":87},{},[4874],{"data":4875,"marks":4876,"value":549,"nodeType":81},{},[],{"metadata":4878,"sys":4881,"fields":4886},{"tags":4879,"concepts":4880},[],[],{"space":4882,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4884,"publishedVersion":62,"revision":44,"locale":29},{"sys":4883},{"type":12,"linkType":13,"id":14},{"sys":4885},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4887},{"url":565,"details":4888,"fileName":571,"contentType":572},{"size":567,"image":4889},{"width":569,"height":570},{"sys":4891,"fields":4893},{"id":4892,"createdAt":4305},"2TO1W2hucSJxWox9xj2EhW",{"title":4894,"slug":4895,"articleIntro":4894,"category":4896},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[4897],{"metadata":4898,"sys":4901,"fields":4908},{"tags":4899,"concepts":4900},[],[],{"space":4902,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4904,"publishedVersion":521,"revision":62,"contentType":4906,"locale":29},{"sys":4903},{"type":12,"linkType":13,"id":14},{"sys":4905},{"id":21,"type":12,"linkType":22},{"sys":4907},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4909,"metaTitle":531,"metaDescription":532,"mainTitle":4910,"subtitle":550,"heroImage":4925,"ctaButton":573,"ctaLink":574},[530],{"data":4911,"content":4912,"nodeType":74},{},[4913,4919],{"data":4914,"content":4915,"nodeType":78},{},[4916],{"data":4917,"marks":4918,"value":542,"nodeType":81},{},[],{"data":4920,"content":4921,"nodeType":87},{},[4922],{"data":4923,"marks":4924,"value":549,"nodeType":81},{},[],{"metadata":4926,"sys":4929,"fields":4934},{"tags":4927,"concepts":4928},[],[],{"space":4930,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4932,"publishedVersion":62,"revision":44,"locale":29},{"sys":4931},{"type":12,"linkType":13,"id":14},{"sys":4933},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4935},{"url":565,"details":4936,"fileName":571,"contentType":572},{"size":567,"image":4937},{"width":569,"height":570},{"sys":4939,"fields":4942},{"id":4940,"createdAt":4941},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":4943,"slug":4944,"articleIntro":4943,"category":4945},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[4946],{"metadata":4947,"sys":4950,"fields":4957},{"tags":4948,"concepts":4949},[],[],{"space":4951,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":4953,"publishedVersion":521,"revision":62,"contentType":4955,"locale":29},{"sys":4952},{"type":12,"linkType":13,"id":14},{"sys":4954},{"id":21,"type":12,"linkType":22},{"sys":4956},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":4958,"metaTitle":531,"metaDescription":532,"mainTitle":4959,"subtitle":550,"heroImage":4974,"ctaButton":573,"ctaLink":574},[530],{"data":4960,"content":4961,"nodeType":74},{},[4962,4968],{"data":4963,"content":4964,"nodeType":78},{},[4965],{"data":4966,"marks":4967,"value":542,"nodeType":81},{},[],{"data":4969,"content":4970,"nodeType":87},{},[4971],{"data":4972,"marks":4973,"value":549,"nodeType":81},{},[],{"metadata":4975,"sys":4978,"fields":4983},{"tags":4976,"concepts":4977},[],[],{"space":4979,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":4981,"publishedVersion":62,"revision":44,"locale":29},{"sys":4980},{"type":12,"linkType":13,"id":14},{"sys":4982},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":4984},{"url":565,"details":4985,"fileName":571,"contentType":572},{"size":567,"image":4986},{"width":569,"height":570},{"sys":4988,"fields":4991},{"id":4989,"createdAt":4990},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":4992,"slug":4993,"articleIntro":4992,"category":4994},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[4995],{"metadata":4996,"sys":4999,"fields":5006},{"tags":4997,"concepts":4998},[],[],{"space":5000,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5002,"publishedVersion":521,"revision":62,"contentType":5004,"locale":29},{"sys":5001},{"type":12,"linkType":13,"id":14},{"sys":5003},{"id":21,"type":12,"linkType":22},{"sys":5005},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5007,"metaTitle":531,"metaDescription":532,"mainTitle":5008,"subtitle":550,"heroImage":5023,"ctaButton":573,"ctaLink":574},[530],{"data":5009,"content":5010,"nodeType":74},{},[5011,5017],{"data":5012,"content":5013,"nodeType":78},{},[5014],{"data":5015,"marks":5016,"value":542,"nodeType":81},{},[],{"data":5018,"content":5019,"nodeType":87},{},[5020],{"data":5021,"marks":5022,"value":549,"nodeType":81},{},[],{"metadata":5024,"sys":5027,"fields":5032},{"tags":5025,"concepts":5026},[],[],{"space":5028,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5030,"publishedVersion":62,"revision":44,"locale":29},{"sys":5029},{"type":12,"linkType":13,"id":14},{"sys":5031},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5033},{"url":565,"details":5034,"fileName":571,"contentType":572},{"size":567,"image":5035},{"width":569,"height":570},{"sys":5037,"fields":5040},{"id":5038,"createdAt":5039},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":5041,"slug":5042,"articleIntro":5041,"category":5043},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[5044],{"metadata":5045,"sys":5048,"fields":5055},{"tags":5046,"concepts":5047},[],[],{"space":5049,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5051,"publishedVersion":521,"revision":62,"contentType":5053,"locale":29},{"sys":5050},{"type":12,"linkType":13,"id":14},{"sys":5052},{"id":21,"type":12,"linkType":22},{"sys":5054},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5056,"metaTitle":531,"metaDescription":532,"mainTitle":5057,"subtitle":550,"heroImage":5072,"ctaButton":573,"ctaLink":574},[530],{"data":5058,"content":5059,"nodeType":74},{},[5060,5066],{"data":5061,"content":5062,"nodeType":78},{},[5063],{"data":5064,"marks":5065,"value":542,"nodeType":81},{},[],{"data":5067,"content":5068,"nodeType":87},{},[5069],{"data":5070,"marks":5071,"value":549,"nodeType":81},{},[],{"metadata":5073,"sys":5076,"fields":5081},{"tags":5074,"concepts":5075},[],[],{"space":5077,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5079,"publishedVersion":62,"revision":44,"locale":29},{"sys":5078},{"type":12,"linkType":13,"id":14},{"sys":5080},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5082},{"url":565,"details":5083,"fileName":571,"contentType":572},{"size":567,"image":5084},{"width":569,"height":570},{"sys":5086,"fields":5089},{"id":5087,"createdAt":5088},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":5090,"slug":5091,"articleIntro":5090,"category":5092},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[5093],{"metadata":5094,"sys":5097,"fields":5104},{"tags":5095,"concepts":5096},[],[],{"space":5098,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5100,"publishedVersion":521,"revision":62,"contentType":5102,"locale":29},{"sys":5099},{"type":12,"linkType":13,"id":14},{"sys":5101},{"id":21,"type":12,"linkType":22},{"sys":5103},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5105,"metaTitle":531,"metaDescription":532,"mainTitle":5106,"subtitle":550,"heroImage":5121,"ctaButton":573,"ctaLink":574},[530],{"data":5107,"content":5108,"nodeType":74},{},[5109,5115],{"data":5110,"content":5111,"nodeType":78},{},[5112],{"data":5113,"marks":5114,"value":542,"nodeType":81},{},[],{"data":5116,"content":5117,"nodeType":87},{},[5118],{"data":5119,"marks":5120,"value":549,"nodeType":81},{},[],{"metadata":5122,"sys":5125,"fields":5130},{"tags":5123,"concepts":5124},[],[],{"space":5126,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5128,"publishedVersion":62,"revision":44,"locale":29},{"sys":5127},{"type":12,"linkType":13,"id":14},{"sys":5129},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5131},{"url":565,"details":5132,"fileName":571,"contentType":572},{"size":567,"image":5133},{"width":569,"height":570},{"sys":5135,"fields":5138},{"id":5136,"createdAt":5137},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":5139,"slug":5140,"articleIntro":5139,"category":5141},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[5142],{"metadata":5143,"sys":5146,"fields":5153},{"tags":5144,"concepts":5145},[],[],{"space":5147,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5149,"publishedVersion":521,"revision":62,"contentType":5151,"locale":29},{"sys":5148},{"type":12,"linkType":13,"id":14},{"sys":5150},{"id":21,"type":12,"linkType":22},{"sys":5152},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5154,"metaTitle":531,"metaDescription":532,"mainTitle":5155,"subtitle":550,"heroImage":5170,"ctaButton":573,"ctaLink":574},[530],{"data":5156,"content":5157,"nodeType":74},{},[5158,5164],{"data":5159,"content":5160,"nodeType":78},{},[5161],{"data":5162,"marks":5163,"value":542,"nodeType":81},{},[],{"data":5165,"content":5166,"nodeType":87},{},[5167],{"data":5168,"marks":5169,"value":549,"nodeType":81},{},[],{"metadata":5171,"sys":5174,"fields":5179},{"tags":5172,"concepts":5173},[],[],{"space":5175,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5177,"publishedVersion":62,"revision":44,"locale":29},{"sys":5176},{"type":12,"linkType":13,"id":14},{"sys":5178},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5180},{"url":565,"details":5181,"fileName":571,"contentType":572},{"size":567,"image":5182},{"width":569,"height":570},{"sys":5184,"fields":5187},{"id":5185,"createdAt":5186},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":5188,"slug":5189,"articleIntro":-1,"category":5190},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[5191],{"metadata":5192,"sys":5195,"fields":5202},{"tags":5193,"concepts":5194},[],[],{"space":5196,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5198,"publishedVersion":521,"revision":62,"contentType":5200,"locale":29},{"sys":5197},{"type":12,"linkType":13,"id":14},{"sys":5199},{"id":21,"type":12,"linkType":22},{"sys":5201},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5203,"metaTitle":531,"metaDescription":532,"mainTitle":5204,"subtitle":550,"heroImage":5219,"ctaButton":573,"ctaLink":574},[530],{"data":5205,"content":5206,"nodeType":74},{},[5207,5213],{"data":5208,"content":5209,"nodeType":78},{},[5210],{"data":5211,"marks":5212,"value":542,"nodeType":81},{},[],{"data":5214,"content":5215,"nodeType":87},{},[5216],{"data":5217,"marks":5218,"value":549,"nodeType":81},{},[],{"metadata":5220,"sys":5223,"fields":5228},{"tags":5221,"concepts":5222},[],[],{"space":5224,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5226,"publishedVersion":62,"revision":44,"locale":29},{"sys":5225},{"type":12,"linkType":13,"id":14},{"sys":5227},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5229},{"url":565,"details":5230,"fileName":571,"contentType":572},{"size":567,"image":5231},{"width":569,"height":570},{"sys":5233,"fields":5236},{"id":5234,"createdAt":5235},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":5237,"slug":5238,"articleIntro":5237,"category":5239},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[5240],{"metadata":5241,"sys":5244,"fields":5251},{"tags":5242,"concepts":5243},[],[],{"space":5245,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5247,"publishedVersion":521,"revision":62,"contentType":5249,"locale":29},{"sys":5246},{"type":12,"linkType":13,"id":14},{"sys":5248},{"id":21,"type":12,"linkType":22},{"sys":5250},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5252,"metaTitle":531,"metaDescription":532,"mainTitle":5253,"subtitle":550,"heroImage":5268,"ctaButton":573,"ctaLink":574},[530],{"data":5254,"content":5255,"nodeType":74},{},[5256,5262],{"data":5257,"content":5258,"nodeType":78},{},[5259],{"data":5260,"marks":5261,"value":542,"nodeType":81},{},[],{"data":5263,"content":5264,"nodeType":87},{},[5265],{"data":5266,"marks":5267,"value":549,"nodeType":81},{},[],{"metadata":5269,"sys":5272,"fields":5277},{"tags":5270,"concepts":5271},[],[],{"space":5273,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5275,"publishedVersion":62,"revision":44,"locale":29},{"sys":5274},{"type":12,"linkType":13,"id":14},{"sys":5276},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5278},{"url":565,"details":5279,"fileName":571,"contentType":572},{"size":567,"image":5280},{"width":569,"height":570},{"sys":5282,"fields":5285},{"id":5283,"createdAt":5284},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":5286,"slug":5287,"articleIntro":5286,"category":5288},"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",[5289],{"metadata":5290,"sys":5293,"fields":5300},{"tags":5291,"concepts":5292},[],[],{"space":5294,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5296,"publishedVersion":521,"revision":62,"contentType":5298,"locale":29},{"sys":5295},{"type":12,"linkType":13,"id":14},{"sys":5297},{"id":21,"type":12,"linkType":22},{"sys":5299},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5301,"metaTitle":531,"metaDescription":532,"mainTitle":5302,"subtitle":550,"heroImage":5317,"ctaButton":573,"ctaLink":574},[530],{"data":5303,"content":5304,"nodeType":74},{},[5305,5311],{"data":5306,"content":5307,"nodeType":78},{},[5308],{"data":5309,"marks":5310,"value":542,"nodeType":81},{},[],{"data":5312,"content":5313,"nodeType":87},{},[5314],{"data":5315,"marks":5316,"value":549,"nodeType":81},{},[],{"metadata":5318,"sys":5321,"fields":5326},{"tags":5319,"concepts":5320},[],[],{"space":5322,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5324,"publishedVersion":62,"revision":44,"locale":29},{"sys":5323},{"type":12,"linkType":13,"id":14},{"sys":5325},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5327},{"url":565,"details":5328,"fileName":571,"contentType":572},{"size":567,"image":5329},{"width":569,"height":570},{"sys":5331,"fields":5334},{"id":5332,"createdAt":5333},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":5335,"slug":5336,"articleIntro":-1,"category":5337},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[5338],{"metadata":5339,"sys":5342,"fields":5349},{"tags":5340,"concepts":5341},[],[],{"space":5343,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5345,"publishedVersion":521,"revision":62,"contentType":5347,"locale":29},{"sys":5344},{"type":12,"linkType":13,"id":14},{"sys":5346},{"id":21,"type":12,"linkType":22},{"sys":5348},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5350,"metaTitle":531,"metaDescription":532,"mainTitle":5351,"subtitle":550,"heroImage":5366,"ctaButton":573,"ctaLink":574},[530],{"data":5352,"content":5353,"nodeType":74},{},[5354,5360],{"data":5355,"content":5356,"nodeType":78},{},[5357],{"data":5358,"marks":5359,"value":542,"nodeType":81},{},[],{"data":5361,"content":5362,"nodeType":87},{},[5363],{"data":5364,"marks":5365,"value":549,"nodeType":81},{},[],{"metadata":5367,"sys":5370,"fields":5375},{"tags":5368,"concepts":5369},[],[],{"space":5371,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5373,"publishedVersion":62,"revision":44,"locale":29},{"sys":5372},{"type":12,"linkType":13,"id":14},{"sys":5374},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5376},{"url":565,"details":5377,"fileName":571,"contentType":572},{"size":567,"image":5378},{"width":569,"height":570},{"sys":5380,"fields":5383},{"id":5381,"createdAt":5382},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":5384,"slug":5385,"articleIntro":5384,"category":5386},"1688 - Intérêts courus","compte-1688-interets-courus",[5387],{"metadata":5388,"sys":5391,"fields":5398},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5394,"publishedVersion":521,"revision":62,"contentType":5396,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"sys":5397},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5399,"metaTitle":531,"metaDescription":532,"mainTitle":5400,"subtitle":550,"heroImage":5415,"ctaButton":573,"ctaLink":574},[530],{"data":5401,"content":5402,"nodeType":74},{},[5403,5409],{"data":5404,"content":5405,"nodeType":78},{},[5406],{"data":5407,"marks":5408,"value":542,"nodeType":81},{},[],{"data":5410,"content":5411,"nodeType":87},{},[5412],{"data":5413,"marks":5414,"value":549,"nodeType":81},{},[],{"metadata":5416,"sys":5419,"fields":5424},{"tags":5417,"concepts":5418},[],[],{"space":5420,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5422,"publishedVersion":62,"revision":44,"locale":29},{"sys":5421},{"type":12,"linkType":13,"id":14},{"sys":5423},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5425},{"url":565,"details":5426,"fileName":571,"contentType":572},{"size":567,"image":5427},{"width":569,"height":570},{"sys":5429,"fields":5432},{"id":5430,"createdAt":5431},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":5433,"slug":5434,"articleIntro":-1,"category":5435},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[5436],{"metadata":5437,"sys":5440,"fields":5447},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5443,"publishedVersion":521,"revision":62,"contentType":5445,"locale":29},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":21,"type":12,"linkType":22},{"sys":5446},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5448,"metaTitle":531,"metaDescription":532,"mainTitle":5449,"subtitle":550,"heroImage":5464,"ctaButton":573,"ctaLink":574},[530],{"data":5450,"content":5451,"nodeType":74},{},[5452,5458],{"data":5453,"content":5454,"nodeType":78},{},[5455],{"data":5456,"marks":5457,"value":542,"nodeType":81},{},[],{"data":5459,"content":5460,"nodeType":87},{},[5461],{"data":5462,"marks":5463,"value":549,"nodeType":81},{},[],{"metadata":5465,"sys":5468,"fields":5473},{"tags":5466,"concepts":5467},[],[],{"space":5469,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5471,"publishedVersion":62,"revision":44,"locale":29},{"sys":5470},{"type":12,"linkType":13,"id":14},{"sys":5472},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5474},{"url":565,"details":5475,"fileName":571,"contentType":572},{"size":567,"image":5476},{"width":569,"height":570},{"sys":5478,"fields":5481},{"id":5479,"createdAt":5480},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":5482,"slug":5483,"articleIntro":5482,"category":5484},"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",[5485],{"metadata":5486,"sys":5489,"fields":5496},{"tags":5487,"concepts":5488},[],[],{"space":5490,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5492,"publishedVersion":521,"revision":62,"contentType":5494,"locale":29},{"sys":5491},{"type":12,"linkType":13,"id":14},{"sys":5493},{"id":21,"type":12,"linkType":22},{"sys":5495},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5497,"metaTitle":531,"metaDescription":532,"mainTitle":5498,"subtitle":550,"heroImage":5513,"ctaButton":573,"ctaLink":574},[530],{"data":5499,"content":5500,"nodeType":74},{},[5501,5507],{"data":5502,"content":5503,"nodeType":78},{},[5504],{"data":5505,"marks":5506,"value":542,"nodeType":81},{},[],{"data":5508,"content":5509,"nodeType":87},{},[5510],{"data":5511,"marks":5512,"value":549,"nodeType":81},{},[],{"metadata":5514,"sys":5517,"fields":5522},{"tags":5515,"concepts":5516},[],[],{"space":5518,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5520,"publishedVersion":62,"revision":44,"locale":29},{"sys":5519},{"type":12,"linkType":13,"id":14},{"sys":5521},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5523},{"url":565,"details":5524,"fileName":571,"contentType":572},{"size":567,"image":5525},{"width":569,"height":570},{"sys":5527,"fields":5530},{"id":5528,"createdAt":5529},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":5531,"slug":5532,"articleIntro":5531,"category":5533},"668 - Autres charges financières","compte-668-autres-charges-financieres",[5534],{"metadata":5535,"sys":5538,"fields":5545},{"tags":5536,"concepts":5537},[],[],{"space":5539,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5541,"publishedVersion":521,"revision":62,"contentType":5543,"locale":29},{"sys":5540},{"type":12,"linkType":13,"id":14},{"sys":5542},{"id":21,"type":12,"linkType":22},{"sys":5544},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5546,"metaTitle":531,"metaDescription":532,"mainTitle":5547,"subtitle":550,"heroImage":5562,"ctaButton":573,"ctaLink":574},[530],{"data":5548,"content":5549,"nodeType":74},{},[5550,5556],{"data":5551,"content":5552,"nodeType":78},{},[5553],{"data":5554,"marks":5555,"value":542,"nodeType":81},{},[],{"data":5557,"content":5558,"nodeType":87},{},[5559],{"data":5560,"marks":5561,"value":549,"nodeType":81},{},[],{"metadata":5563,"sys":5566,"fields":5571},{"tags":5564,"concepts":5565},[],[],{"space":5567,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5569,"publishedVersion":62,"revision":44,"locale":29},{"sys":5568},{"type":12,"linkType":13,"id":14},{"sys":5570},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5572},{"url":565,"details":5573,"fileName":571,"contentType":572},{"size":567,"image":5574},{"width":569,"height":570},{"sys":5576,"fields":5579},{"id":5577,"createdAt":5578},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":5580,"slug":5581,"articleIntro":5580,"category":5582},"6021 - Matières consommables","compte-6021-matieres-consommables",[5583],{"metadata":5584,"sys":5587,"fields":5594},{"tags":5585,"concepts":5586},[],[],{"space":5588,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5590,"publishedVersion":521,"revision":62,"contentType":5592,"locale":29},{"sys":5589},{"type":12,"linkType":13,"id":14},{"sys":5591},{"id":21,"type":12,"linkType":22},{"sys":5593},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5595,"metaTitle":531,"metaDescription":532,"mainTitle":5596,"subtitle":550,"heroImage":5611,"ctaButton":573,"ctaLink":574},[530],{"data":5597,"content":5598,"nodeType":74},{},[5599,5605],{"data":5600,"content":5601,"nodeType":78},{},[5602],{"data":5603,"marks":5604,"value":542,"nodeType":81},{},[],{"data":5606,"content":5607,"nodeType":87},{},[5608],{"data":5609,"marks":5610,"value":549,"nodeType":81},{},[],{"metadata":5612,"sys":5615,"fields":5620},{"tags":5613,"concepts":5614},[],[],{"space":5616,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5618,"publishedVersion":62,"revision":44,"locale":29},{"sys":5617},{"type":12,"linkType":13,"id":14},{"sys":5619},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5621},{"url":565,"details":5622,"fileName":571,"contentType":572},{"size":567,"image":5623},{"width":569,"height":570},{"sys":5625,"fields":5628},{"id":5626,"createdAt":5627},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":5629,"slug":5630,"articleIntro":5629,"category":5631},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[5632],{"metadata":5633,"sys":5636,"fields":5643},{"tags":5634,"concepts":5635},[],[],{"space":5637,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5639,"publishedVersion":521,"revision":62,"contentType":5641,"locale":29},{"sys":5638},{"type":12,"linkType":13,"id":14},{"sys":5640},{"id":21,"type":12,"linkType":22},{"sys":5642},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5644,"metaTitle":531,"metaDescription":532,"mainTitle":5645,"subtitle":550,"heroImage":5660,"ctaButton":573,"ctaLink":574},[530],{"data":5646,"content":5647,"nodeType":74},{},[5648,5654],{"data":5649,"content":5650,"nodeType":78},{},[5651],{"data":5652,"marks":5653,"value":542,"nodeType":81},{},[],{"data":5655,"content":5656,"nodeType":87},{},[5657],{"data":5658,"marks":5659,"value":549,"nodeType":81},{},[],{"metadata":5661,"sys":5664,"fields":5669},{"tags":5662,"concepts":5663},[],[],{"space":5665,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5667,"publishedVersion":62,"revision":44,"locale":29},{"sys":5666},{"type":12,"linkType":13,"id":14},{"sys":5668},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5670},{"url":565,"details":5671,"fileName":571,"contentType":572},{"size":567,"image":5672},{"width":569,"height":570},{"sys":5674,"fields":5677},{"id":5675,"createdAt":5676},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5678,"slug":5679,"articleIntro":5678,"category":5680},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5681],{"metadata":5682,"sys":5685,"fields":5692},{"tags":5683,"concepts":5684},[],[],{"space":5686,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5688,"publishedVersion":521,"revision":62,"contentType":5690,"locale":29},{"sys":5687},{"type":12,"linkType":13,"id":14},{"sys":5689},{"id":21,"type":12,"linkType":22},{"sys":5691},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5693,"metaTitle":531,"metaDescription":532,"mainTitle":5694,"subtitle":550,"heroImage":5709,"ctaButton":573,"ctaLink":574},[530],{"data":5695,"content":5696,"nodeType":74},{},[5697,5703],{"data":5698,"content":5699,"nodeType":78},{},[5700],{"data":5701,"marks":5702,"value":542,"nodeType":81},{},[],{"data":5704,"content":5705,"nodeType":87},{},[5706],{"data":5707,"marks":5708,"value":549,"nodeType":81},{},[],{"metadata":5710,"sys":5713,"fields":5718},{"tags":5711,"concepts":5712},[],[],{"space":5714,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5716,"publishedVersion":62,"revision":44,"locale":29},{"sys":5715},{"type":12,"linkType":13,"id":14},{"sys":5717},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5719},{"url":565,"details":5720,"fileName":571,"contentType":572},{"size":567,"image":5721},{"width":569,"height":570},{"sys":5723,"fields":5726},{"id":5724,"createdAt":5725},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":5727,"slug":5728,"articleIntro":-1,"category":5729},"Compte 66 - Charges financières","compte-66-charges-financieres",[5730],{"metadata":5731,"sys":5734,"fields":5741},{"tags":5732,"concepts":5733},[],[],{"space":5735,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5737,"publishedVersion":521,"revision":62,"contentType":5739,"locale":29},{"sys":5736},{"type":12,"linkType":13,"id":14},{"sys":5738},{"id":21,"type":12,"linkType":22},{"sys":5740},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5742,"metaTitle":531,"metaDescription":532,"mainTitle":5743,"subtitle":550,"heroImage":5758,"ctaButton":573,"ctaLink":574},[530],{"data":5744,"content":5745,"nodeType":74},{},[5746,5752],{"data":5747,"content":5748,"nodeType":78},{},[5749],{"data":5750,"marks":5751,"value":542,"nodeType":81},{},[],{"data":5753,"content":5754,"nodeType":87},{},[5755],{"data":5756,"marks":5757,"value":549,"nodeType":81},{},[],{"metadata":5759,"sys":5762,"fields":5767},{"tags":5760,"concepts":5761},[],[],{"space":5763,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5765,"publishedVersion":62,"revision":44,"locale":29},{"sys":5764},{"type":12,"linkType":13,"id":14},{"sys":5766},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5768},{"url":565,"details":5769,"fileName":571,"contentType":572},{"size":567,"image":5770},{"width":569,"height":570},{"sys":5772,"fields":5775},{"id":5773,"createdAt":5774},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":5776,"slug":5777,"articleIntro":5776,"category":5778},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[5779],{"metadata":5780,"sys":5783,"fields":5790},{"tags":5781,"concepts":5782},[],[],{"space":5784,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5786,"publishedVersion":521,"revision":62,"contentType":5788,"locale":29},{"sys":5785},{"type":12,"linkType":13,"id":14},{"sys":5787},{"id":21,"type":12,"linkType":22},{"sys":5789},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5791,"metaTitle":531,"metaDescription":532,"mainTitle":5792,"subtitle":550,"heroImage":5807,"ctaButton":573,"ctaLink":574},[530],{"data":5793,"content":5794,"nodeType":74},{},[5795,5801],{"data":5796,"content":5797,"nodeType":78},{},[5798],{"data":5799,"marks":5800,"value":542,"nodeType":81},{},[],{"data":5802,"content":5803,"nodeType":87},{},[5804],{"data":5805,"marks":5806,"value":549,"nodeType":81},{},[],{"metadata":5808,"sys":5811,"fields":5816},{"tags":5809,"concepts":5810},[],[],{"space":5812,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5814,"publishedVersion":62,"revision":44,"locale":29},{"sys":5813},{"type":12,"linkType":13,"id":14},{"sys":5815},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5817},{"url":565,"details":5818,"fileName":571,"contentType":572},{"size":567,"image":5819},{"width":569,"height":570},{"sys":5821,"fields":5824},{"id":5822,"createdAt":5823},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":5825,"slug":5826,"articleIntro":5825,"category":5827},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[5828],{"metadata":5829,"sys":5832,"fields":5839},{"tags":5830,"concepts":5831},[],[],{"space":5833,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5835,"publishedVersion":521,"revision":62,"contentType":5837,"locale":29},{"sys":5834},{"type":12,"linkType":13,"id":14},{"sys":5836},{"id":21,"type":12,"linkType":22},{"sys":5838},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5840,"metaTitle":531,"metaDescription":532,"mainTitle":5841,"subtitle":550,"heroImage":5856,"ctaButton":573,"ctaLink":574},[530],{"data":5842,"content":5843,"nodeType":74},{},[5844,5850],{"data":5845,"content":5846,"nodeType":78},{},[5847],{"data":5848,"marks":5849,"value":542,"nodeType":81},{},[],{"data":5851,"content":5852,"nodeType":87},{},[5853],{"data":5854,"marks":5855,"value":549,"nodeType":81},{},[],{"metadata":5857,"sys":5860,"fields":5865},{"tags":5858,"concepts":5859},[],[],{"space":5861,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5863,"publishedVersion":62,"revision":44,"locale":29},{"sys":5862},{"type":12,"linkType":13,"id":14},{"sys":5864},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5866},{"url":565,"details":5867,"fileName":571,"contentType":572},{"size":567,"image":5868},{"width":569,"height":570},{"sys":5870,"fields":5873},{"id":5871,"createdAt":5872},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":5874,"slug":5875,"articleIntro":5874,"category":5876},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[5877],{"metadata":5878,"sys":5881,"fields":5888},{"tags":5879,"concepts":5880},[],[],{"space":5882,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5884,"publishedVersion":521,"revision":62,"contentType":5886,"locale":29},{"sys":5883},{"type":12,"linkType":13,"id":14},{"sys":5885},{"id":21,"type":12,"linkType":22},{"sys":5887},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5889,"metaTitle":531,"metaDescription":532,"mainTitle":5890,"subtitle":550,"heroImage":5905,"ctaButton":573,"ctaLink":574},[530],{"data":5891,"content":5892,"nodeType":74},{},[5893,5899],{"data":5894,"content":5895,"nodeType":78},{},[5896],{"data":5897,"marks":5898,"value":542,"nodeType":81},{},[],{"data":5900,"content":5901,"nodeType":87},{},[5902],{"data":5903,"marks":5904,"value":549,"nodeType":81},{},[],{"metadata":5906,"sys":5909,"fields":5914},{"tags":5907,"concepts":5908},[],[],{"space":5910,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5912,"publishedVersion":62,"revision":44,"locale":29},{"sys":5911},{"type":12,"linkType":13,"id":14},{"sys":5913},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5915},{"url":565,"details":5916,"fileName":571,"contentType":572},{"size":567,"image":5917},{"width":569,"height":570},{"sys":5919,"fields":5922},{"id":5920,"createdAt":5921},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":5923,"slug":5924,"articleIntro":-1,"category":5925},"Compte 628 - Divers","compte-628-divers",[5926],{"metadata":5927,"sys":5930,"fields":5937},{"tags":5928,"concepts":5929},[],[],{"space":5931,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5933,"publishedVersion":521,"revision":62,"contentType":5935,"locale":29},{"sys":5932},{"type":12,"linkType":13,"id":14},{"sys":5934},{"id":21,"type":12,"linkType":22},{"sys":5936},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5938,"metaTitle":531,"metaDescription":532,"mainTitle":5939,"subtitle":550,"heroImage":5954,"ctaButton":573,"ctaLink":574},[530],{"data":5940,"content":5941,"nodeType":74},{},[5942,5948],{"data":5943,"content":5944,"nodeType":78},{},[5945],{"data":5946,"marks":5947,"value":542,"nodeType":81},{},[],{"data":5949,"content":5950,"nodeType":87},{},[5951],{"data":5952,"marks":5953,"value":549,"nodeType":81},{},[],{"metadata":5955,"sys":5958,"fields":5963},{"tags":5956,"concepts":5957},[],[],{"space":5959,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":5961,"publishedVersion":62,"revision":44,"locale":29},{"sys":5960},{"type":12,"linkType":13,"id":14},{"sys":5962},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":5964},{"url":565,"details":5965,"fileName":571,"contentType":572},{"size":567,"image":5966},{"width":569,"height":570},{"sys":5968,"fields":5971},{"id":5969,"createdAt":5970},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":5972,"slug":5973,"articleIntro":-1,"category":5974},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[5975],{"metadata":5976,"sys":5979,"fields":5986},{"tags":5977,"concepts":5978},[],[],{"space":5980,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":5982,"publishedVersion":521,"revision":62,"contentType":5984,"locale":29},{"sys":5981},{"type":12,"linkType":13,"id":14},{"sys":5983},{"id":21,"type":12,"linkType":22},{"sys":5985},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":5987,"metaTitle":531,"metaDescription":532,"mainTitle":5988,"subtitle":550,"heroImage":6003,"ctaButton":573,"ctaLink":574},[530],{"data":5989,"content":5990,"nodeType":74},{},[5991,5997],{"data":5992,"content":5993,"nodeType":78},{},[5994],{"data":5995,"marks":5996,"value":542,"nodeType":81},{},[],{"data":5998,"content":5999,"nodeType":87},{},[6000],{"data":6001,"marks":6002,"value":549,"nodeType":81},{},[],{"metadata":6004,"sys":6007,"fields":6012},{"tags":6005,"concepts":6006},[],[],{"space":6008,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6010,"publishedVersion":62,"revision":44,"locale":29},{"sys":6009},{"type":12,"linkType":13,"id":14},{"sys":6011},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6013},{"url":565,"details":6014,"fileName":571,"contentType":572},{"size":567,"image":6015},{"width":569,"height":570},{"sys":6017,"fields":6020},{"id":6018,"createdAt":6019},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":6021,"slug":6022,"articleIntro":-1,"category":6023},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[6024],{"metadata":6025,"sys":6028,"fields":6035},{"tags":6026,"concepts":6027},[],[],{"space":6029,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6031,"publishedVersion":521,"revision":62,"contentType":6033,"locale":29},{"sys":6030},{"type":12,"linkType":13,"id":14},{"sys":6032},{"id":21,"type":12,"linkType":22},{"sys":6034},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6036,"metaTitle":531,"metaDescription":532,"mainTitle":6037,"subtitle":550,"heroImage":6052,"ctaButton":573,"ctaLink":574},[530],{"data":6038,"content":6039,"nodeType":74},{},[6040,6046],{"data":6041,"content":6042,"nodeType":78},{},[6043],{"data":6044,"marks":6045,"value":542,"nodeType":81},{},[],{"data":6047,"content":6048,"nodeType":87},{},[6049],{"data":6050,"marks":6051,"value":549,"nodeType":81},{},[],{"metadata":6053,"sys":6056,"fields":6061},{"tags":6054,"concepts":6055},[],[],{"space":6057,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6059,"publishedVersion":62,"revision":44,"locale":29},{"sys":6058},{"type":12,"linkType":13,"id":14},{"sys":6060},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6062},{"url":565,"details":6063,"fileName":571,"contentType":572},{"size":567,"image":6064},{"width":569,"height":570},{"sys":6066,"fields":6069},{"id":6067,"createdAt":6068},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":6070,"slug":6071,"articleIntro":6070,"category":6072},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[6073],{"metadata":6074,"sys":6077,"fields":6084},{"tags":6075,"concepts":6076},[],[],{"space":6078,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6080,"publishedVersion":521,"revision":62,"contentType":6082,"locale":29},{"sys":6079},{"type":12,"linkType":13,"id":14},{"sys":6081},{"id":21,"type":12,"linkType":22},{"sys":6083},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6085,"metaTitle":531,"metaDescription":532,"mainTitle":6086,"subtitle":550,"heroImage":6101,"ctaButton":573,"ctaLink":574},[530],{"data":6087,"content":6088,"nodeType":74},{},[6089,6095],{"data":6090,"content":6091,"nodeType":78},{},[6092],{"data":6093,"marks":6094,"value":542,"nodeType":81},{},[],{"data":6096,"content":6097,"nodeType":87},{},[6098],{"data":6099,"marks":6100,"value":549,"nodeType":81},{},[],{"metadata":6102,"sys":6105,"fields":6110},{"tags":6103,"concepts":6104},[],[],{"space":6106,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6108,"publishedVersion":62,"revision":44,"locale":29},{"sys":6107},{"type":12,"linkType":13,"id":14},{"sys":6109},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6111},{"url":565,"details":6112,"fileName":571,"contentType":572},{"size":567,"image":6113},{"width":569,"height":570},{"sys":6115,"fields":6118},{"id":6116,"createdAt":6117},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":6119,"slug":6120,"articleIntro":-1,"category":6121},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[6122],{"metadata":6123,"sys":6126,"fields":6133},{"tags":6124,"concepts":6125},[],[],{"space":6127,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6129,"publishedVersion":521,"revision":62,"contentType":6131,"locale":29},{"sys":6128},{"type":12,"linkType":13,"id":14},{"sys":6130},{"id":21,"type":12,"linkType":22},{"sys":6132},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6134,"metaTitle":531,"metaDescription":532,"mainTitle":6135,"subtitle":550,"heroImage":6150,"ctaButton":573,"ctaLink":574},[530],{"data":6136,"content":6137,"nodeType":74},{},[6138,6144],{"data":6139,"content":6140,"nodeType":78},{},[6141],{"data":6142,"marks":6143,"value":542,"nodeType":81},{},[],{"data":6145,"content":6146,"nodeType":87},{},[6147],{"data":6148,"marks":6149,"value":549,"nodeType":81},{},[],{"metadata":6151,"sys":6154,"fields":6159},{"tags":6152,"concepts":6153},[],[],{"space":6155,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6157,"publishedVersion":62,"revision":44,"locale":29},{"sys":6156},{"type":12,"linkType":13,"id":14},{"sys":6158},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6160},{"url":565,"details":6161,"fileName":571,"contentType":572},{"size":567,"image":6162},{"width":569,"height":570},{"sys":6164,"fields":6167},{"id":6165,"createdAt":6166},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":6168,"slug":6169,"articleIntro":-1,"category":6170},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[6171],{"metadata":6172,"sys":6175,"fields":6182},{"tags":6173,"concepts":6174},[],[],{"space":6176,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6178,"publishedVersion":521,"revision":62,"contentType":6180,"locale":29},{"sys":6177},{"type":12,"linkType":13,"id":14},{"sys":6179},{"id":21,"type":12,"linkType":22},{"sys":6181},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6183,"metaTitle":531,"metaDescription":532,"mainTitle":6184,"subtitle":550,"heroImage":6199,"ctaButton":573,"ctaLink":574},[530],{"data":6185,"content":6186,"nodeType":74},{},[6187,6193],{"data":6188,"content":6189,"nodeType":78},{},[6190],{"data":6191,"marks":6192,"value":542,"nodeType":81},{},[],{"data":6194,"content":6195,"nodeType":87},{},[6196],{"data":6197,"marks":6198,"value":549,"nodeType":81},{},[],{"metadata":6200,"sys":6203,"fields":6208},{"tags":6201,"concepts":6202},[],[],{"space":6204,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6206,"publishedVersion":62,"revision":44,"locale":29},{"sys":6205},{"type":12,"linkType":13,"id":14},{"sys":6207},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6209},{"url":565,"details":6210,"fileName":571,"contentType":572},{"size":567,"image":6211},{"width":569,"height":570},{"sys":6213,"fields":6216},{"id":6214,"createdAt":6215},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":6217,"slug":6218,"articleIntro":-1,"category":6219},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[6220],{"metadata":6221,"sys":6224,"fields":6231},{"tags":6222,"concepts":6223},[],[],{"space":6225,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6227,"publishedVersion":521,"revision":62,"contentType":6229,"locale":29},{"sys":6226},{"type":12,"linkType":13,"id":14},{"sys":6228},{"id":21,"type":12,"linkType":22},{"sys":6230},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6232,"metaTitle":531,"metaDescription":532,"mainTitle":6233,"subtitle":550,"heroImage":6248,"ctaButton":573,"ctaLink":574},[530],{"data":6234,"content":6235,"nodeType":74},{},[6236,6242],{"data":6237,"content":6238,"nodeType":78},{},[6239],{"data":6240,"marks":6241,"value":542,"nodeType":81},{},[],{"data":6243,"content":6244,"nodeType":87},{},[6245],{"data":6246,"marks":6247,"value":549,"nodeType":81},{},[],{"metadata":6249,"sys":6252,"fields":6257},{"tags":6250,"concepts":6251},[],[],{"space":6253,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6255,"publishedVersion":62,"revision":44,"locale":29},{"sys":6254},{"type":12,"linkType":13,"id":14},{"sys":6256},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6258},{"url":565,"details":6259,"fileName":571,"contentType":572},{"size":567,"image":6260},{"width":569,"height":570},{"sys":6262,"fields":6265},{"id":6263,"createdAt":6264},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":6266,"slug":6267,"articleIntro":6266,"category":6268},"335 - Travaux en cours","compte-335-travaux-en-cours",[6269],{"metadata":6270,"sys":6273,"fields":6280},{"tags":6271,"concepts":6272},[],[],{"space":6274,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6276,"publishedVersion":521,"revision":62,"contentType":6278,"locale":29},{"sys":6275},{"type":12,"linkType":13,"id":14},{"sys":6277},{"id":21,"type":12,"linkType":22},{"sys":6279},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6281,"metaTitle":531,"metaDescription":532,"mainTitle":6282,"subtitle":550,"heroImage":6297,"ctaButton":573,"ctaLink":574},[530],{"data":6283,"content":6284,"nodeType":74},{},[6285,6291],{"data":6286,"content":6287,"nodeType":78},{},[6288],{"data":6289,"marks":6290,"value":542,"nodeType":81},{},[],{"data":6292,"content":6293,"nodeType":87},{},[6294],{"data":6295,"marks":6296,"value":549,"nodeType":81},{},[],{"metadata":6298,"sys":6301,"fields":6306},{"tags":6299,"concepts":6300},[],[],{"space":6302,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6304,"publishedVersion":62,"revision":44,"locale":29},{"sys":6303},{"type":12,"linkType":13,"id":14},{"sys":6305},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6307},{"url":565,"details":6308,"fileName":571,"contentType":572},{"size":567,"image":6309},{"width":569,"height":570},{"sys":6311,"fields":6314},{"id":6312,"createdAt":6313},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":6315,"slug":6316,"articleIntro":6315,"category":6317},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[6318],{"metadata":6319,"sys":6322,"fields":6329},{"tags":6320,"concepts":6321},[],[],{"space":6323,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6325,"publishedVersion":521,"revision":62,"contentType":6327,"locale":29},{"sys":6324},{"type":12,"linkType":13,"id":14},{"sys":6326},{"id":21,"type":12,"linkType":22},{"sys":6328},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6330,"metaTitle":531,"metaDescription":532,"mainTitle":6331,"subtitle":550,"heroImage":6346,"ctaButton":573,"ctaLink":574},[530],{"data":6332,"content":6333,"nodeType":74},{},[6334,6340],{"data":6335,"content":6336,"nodeType":78},{},[6337],{"data":6338,"marks":6339,"value":542,"nodeType":81},{},[],{"data":6341,"content":6342,"nodeType":87},{},[6343],{"data":6344,"marks":6345,"value":549,"nodeType":81},{},[],{"metadata":6347,"sys":6350,"fields":6355},{"tags":6348,"concepts":6349},[],[],{"space":6351,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6353,"publishedVersion":62,"revision":44,"locale":29},{"sys":6352},{"type":12,"linkType":13,"id":14},{"sys":6354},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6356},{"url":565,"details":6357,"fileName":571,"contentType":572},{"size":567,"image":6358},{"width":569,"height":570},{"sys":6360,"fields":6363},{"id":6361,"createdAt":6362},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":6364,"slug":6365,"articleIntro":6364,"category":6366},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[6367],{"metadata":6368,"sys":6371,"fields":6378},{"tags":6369,"concepts":6370},[],[],{"space":6372,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6374,"publishedVersion":521,"revision":62,"contentType":6376,"locale":29},{"sys":6373},{"type":12,"linkType":13,"id":14},{"sys":6375},{"id":21,"type":12,"linkType":22},{"sys":6377},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6379,"metaTitle":531,"metaDescription":532,"mainTitle":6380,"subtitle":550,"heroImage":6395,"ctaButton":573,"ctaLink":574},[530],{"data":6381,"content":6382,"nodeType":74},{},[6383,6389],{"data":6384,"content":6385,"nodeType":78},{},[6386],{"data":6387,"marks":6388,"value":542,"nodeType":81},{},[],{"data":6390,"content":6391,"nodeType":87},{},[6392],{"data":6393,"marks":6394,"value":549,"nodeType":81},{},[],{"metadata":6396,"sys":6399,"fields":6404},{"tags":6397,"concepts":6398},[],[],{"space":6400,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6402,"publishedVersion":62,"revision":44,"locale":29},{"sys":6401},{"type":12,"linkType":13,"id":14},{"sys":6403},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6405},{"url":565,"details":6406,"fileName":571,"contentType":572},{"size":567,"image":6407},{"width":569,"height":570},{"sys":6409,"fields":6412},{"id":6410,"createdAt":6411},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":6413,"slug":6414,"articleIntro":6413,"category":6415},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[6416],{"metadata":6417,"sys":6420,"fields":6427},{"tags":6418,"concepts":6419},[],[],{"space":6421,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6423,"publishedVersion":521,"revision":62,"contentType":6425,"locale":29},{"sys":6422},{"type":12,"linkType":13,"id":14},{"sys":6424},{"id":21,"type":12,"linkType":22},{"sys":6426},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6428,"metaTitle":531,"metaDescription":532,"mainTitle":6429,"subtitle":550,"heroImage":6444,"ctaButton":573,"ctaLink":574},[530],{"data":6430,"content":6431,"nodeType":74},{},[6432,6438],{"data":6433,"content":6434,"nodeType":78},{},[6435],{"data":6436,"marks":6437,"value":542,"nodeType":81},{},[],{"data":6439,"content":6440,"nodeType":87},{},[6441],{"data":6442,"marks":6443,"value":549,"nodeType":81},{},[],{"metadata":6445,"sys":6448,"fields":6453},{"tags":6446,"concepts":6447},[],[],{"space":6449,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6451,"publishedVersion":62,"revision":44,"locale":29},{"sys":6450},{"type":12,"linkType":13,"id":14},{"sys":6452},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6454},{"url":565,"details":6455,"fileName":571,"contentType":572},{"size":567,"image":6456},{"width":569,"height":570},{"sys":6458,"fields":6461},{"id":6459,"createdAt":6460},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":6462,"slug":6463,"articleIntro":-1,"category":6464},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[6465],{"metadata":6466,"sys":6469,"fields":6476},{"tags":6467,"concepts":6468},[],[],{"space":6470,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6472,"publishedVersion":521,"revision":62,"contentType":6474,"locale":29},{"sys":6471},{"type":12,"linkType":13,"id":14},{"sys":6473},{"id":21,"type":12,"linkType":22},{"sys":6475},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6477,"metaTitle":531,"metaDescription":532,"mainTitle":6478,"subtitle":550,"heroImage":6493,"ctaButton":573,"ctaLink":574},[530],{"data":6479,"content":6480,"nodeType":74},{},[6481,6487],{"data":6482,"content":6483,"nodeType":78},{},[6484],{"data":6485,"marks":6486,"value":542,"nodeType":81},{},[],{"data":6488,"content":6489,"nodeType":87},{},[6490],{"data":6491,"marks":6492,"value":549,"nodeType":81},{},[],{"metadata":6494,"sys":6497,"fields":6502},{"tags":6495,"concepts":6496},[],[],{"space":6498,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6500,"publishedVersion":62,"revision":44,"locale":29},{"sys":6499},{"type":12,"linkType":13,"id":14},{"sys":6501},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6503},{"url":565,"details":6504,"fileName":571,"contentType":572},{"size":567,"image":6505},{"width":569,"height":570},{"sys":6507,"fields":6510},{"id":6508,"createdAt":6509},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":6511,"slug":6512,"articleIntro":6511,"category":6513},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[6514],{"metadata":6515,"sys":6518,"fields":6525},{"tags":6516,"concepts":6517},[],[],{"space":6519,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6521,"publishedVersion":521,"revision":62,"contentType":6523,"locale":29},{"sys":6520},{"type":12,"linkType":13,"id":14},{"sys":6522},{"id":21,"type":12,"linkType":22},{"sys":6524},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6526,"metaTitle":531,"metaDescription":532,"mainTitle":6527,"subtitle":550,"heroImage":6542,"ctaButton":573,"ctaLink":574},[530],{"data":6528,"content":6529,"nodeType":74},{},[6530,6536],{"data":6531,"content":6532,"nodeType":78},{},[6533],{"data":6534,"marks":6535,"value":542,"nodeType":81},{},[],{"data":6537,"content":6538,"nodeType":87},{},[6539],{"data":6540,"marks":6541,"value":549,"nodeType":81},{},[],{"metadata":6543,"sys":6546,"fields":6551},{"tags":6544,"concepts":6545},[],[],{"space":6547,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6549,"publishedVersion":62,"revision":44,"locale":29},{"sys":6548},{"type":12,"linkType":13,"id":14},{"sys":6550},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6552},{"url":565,"details":6553,"fileName":571,"contentType":572},{"size":567,"image":6554},{"width":569,"height":570},{"sys":6556,"fields":6559},{"id":6557,"createdAt":6558},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":6560,"slug":6561,"articleIntro":-1,"category":6562},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[6563],{"metadata":6564,"sys":6567,"fields":6574},{"tags":6565,"concepts":6566},[],[],{"space":6568,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6570,"publishedVersion":521,"revision":62,"contentType":6572,"locale":29},{"sys":6569},{"type":12,"linkType":13,"id":14},{"sys":6571},{"id":21,"type":12,"linkType":22},{"sys":6573},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6575,"metaTitle":531,"metaDescription":532,"mainTitle":6576,"subtitle":550,"heroImage":6591,"ctaButton":573,"ctaLink":574},[530],{"data":6577,"content":6578,"nodeType":74},{},[6579,6585],{"data":6580,"content":6581,"nodeType":78},{},[6582],{"data":6583,"marks":6584,"value":542,"nodeType":81},{},[],{"data":6586,"content":6587,"nodeType":87},{},[6588],{"data":6589,"marks":6590,"value":549,"nodeType":81},{},[],{"metadata":6592,"sys":6595,"fields":6600},{"tags":6593,"concepts":6594},[],[],{"space":6596,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6598,"publishedVersion":62,"revision":44,"locale":29},{"sys":6597},{"type":12,"linkType":13,"id":14},{"sys":6599},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6601},{"url":565,"details":6602,"fileName":571,"contentType":572},{"size":567,"image":6603},{"width":569,"height":570},{"sys":6605,"fields":6608},{"id":6606,"createdAt":6607},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":6609,"slug":6610,"articleIntro":-1,"category":6611},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[6612],{"metadata":6613,"sys":6616,"fields":6623},{"tags":6614,"concepts":6615},[],[],{"space":6617,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6619,"publishedVersion":521,"revision":62,"contentType":6621,"locale":29},{"sys":6618},{"type":12,"linkType":13,"id":14},{"sys":6620},{"id":21,"type":12,"linkType":22},{"sys":6622},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6624,"metaTitle":531,"metaDescription":532,"mainTitle":6625,"subtitle":550,"heroImage":6640,"ctaButton":573,"ctaLink":574},[530],{"data":6626,"content":6627,"nodeType":74},{},[6628,6634],{"data":6629,"content":6630,"nodeType":78},{},[6631],{"data":6632,"marks":6633,"value":542,"nodeType":81},{},[],{"data":6635,"content":6636,"nodeType":87},{},[6637],{"data":6638,"marks":6639,"value":549,"nodeType":81},{},[],{"metadata":6641,"sys":6644,"fields":6649},{"tags":6642,"concepts":6643},[],[],{"space":6645,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6647,"publishedVersion":62,"revision":44,"locale":29},{"sys":6646},{"type":12,"linkType":13,"id":14},{"sys":6648},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6650},{"url":565,"details":6651,"fileName":571,"contentType":572},{"size":567,"image":6652},{"width":569,"height":570},{"sys":6654,"fields":6657},{"id":6655,"createdAt":6656},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":6658,"slug":6659,"articleIntro":6658,"category":6660},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[6661],{"metadata":6662,"sys":6665,"fields":6672},{"tags":6663,"concepts":6664},[],[],{"space":6666,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6668,"publishedVersion":521,"revision":62,"contentType":6670,"locale":29},{"sys":6667},{"type":12,"linkType":13,"id":14},{"sys":6669},{"id":21,"type":12,"linkType":22},{"sys":6671},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6673,"metaTitle":531,"metaDescription":532,"mainTitle":6674,"subtitle":550,"heroImage":6689,"ctaButton":573,"ctaLink":574},[530],{"data":6675,"content":6676,"nodeType":74},{},[6677,6683],{"data":6678,"content":6679,"nodeType":78},{},[6680],{"data":6681,"marks":6682,"value":542,"nodeType":81},{},[],{"data":6684,"content":6685,"nodeType":87},{},[6686],{"data":6687,"marks":6688,"value":549,"nodeType":81},{},[],{"metadata":6690,"sys":6693,"fields":6698},{"tags":6691,"concepts":6692},[],[],{"space":6694,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6696,"publishedVersion":62,"revision":44,"locale":29},{"sys":6695},{"type":12,"linkType":13,"id":14},{"sys":6697},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6699},{"url":565,"details":6700,"fileName":571,"contentType":572},{"size":567,"image":6701},{"width":569,"height":570},{"sys":6703,"fields":6706},{"id":6704,"createdAt":6705},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":6707,"slug":6708,"articleIntro":6707,"category":6709},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[6710],{"metadata":6711,"sys":6714,"fields":6721},{"tags":6712,"concepts":6713},[],[],{"space":6715,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6717,"publishedVersion":521,"revision":62,"contentType":6719,"locale":29},{"sys":6716},{"type":12,"linkType":13,"id":14},{"sys":6718},{"id":21,"type":12,"linkType":22},{"sys":6720},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6722,"metaTitle":531,"metaDescription":532,"mainTitle":6723,"subtitle":550,"heroImage":6738,"ctaButton":573,"ctaLink":574},[530],{"data":6724,"content":6725,"nodeType":74},{},[6726,6732],{"data":6727,"content":6728,"nodeType":78},{},[6729],{"data":6730,"marks":6731,"value":542,"nodeType":81},{},[],{"data":6733,"content":6734,"nodeType":87},{},[6735],{"data":6736,"marks":6737,"value":549,"nodeType":81},{},[],{"metadata":6739,"sys":6742,"fields":6747},{"tags":6740,"concepts":6741},[],[],{"space":6743,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6745,"publishedVersion":62,"revision":44,"locale":29},{"sys":6744},{"type":12,"linkType":13,"id":14},{"sys":6746},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6748},{"url":565,"details":6749,"fileName":571,"contentType":572},{"size":567,"image":6750},{"width":569,"height":570},{"sys":6752,"fields":6755},{"id":6753,"createdAt":6754},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":6756,"slug":6757,"articleIntro":6756,"category":6758},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[6759],{"metadata":6760,"sys":6763,"fields":6770},{"tags":6761,"concepts":6762},[],[],{"space":6764,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6766,"publishedVersion":521,"revision":62,"contentType":6768,"locale":29},{"sys":6765},{"type":12,"linkType":13,"id":14},{"sys":6767},{"id":21,"type":12,"linkType":22},{"sys":6769},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6771,"metaTitle":531,"metaDescription":532,"mainTitle":6772,"subtitle":550,"heroImage":6787,"ctaButton":573,"ctaLink":574},[530],{"data":6773,"content":6774,"nodeType":74},{},[6775,6781],{"data":6776,"content":6777,"nodeType":78},{},[6778],{"data":6779,"marks":6780,"value":542,"nodeType":81},{},[],{"data":6782,"content":6783,"nodeType":87},{},[6784],{"data":6785,"marks":6786,"value":549,"nodeType":81},{},[],{"metadata":6788,"sys":6791,"fields":6796},{"tags":6789,"concepts":6790},[],[],{"space":6792,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6794,"publishedVersion":62,"revision":44,"locale":29},{"sys":6793},{"type":12,"linkType":13,"id":14},{"sys":6795},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6797},{"url":565,"details":6798,"fileName":571,"contentType":572},{"size":567,"image":6799},{"width":569,"height":570},{"sys":6801,"fields":6804},{"id":6802,"createdAt":6803},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":6805,"slug":6806,"articleIntro":6805,"category":6807},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[6808],{"metadata":6809,"sys":6812,"fields":6819},{"tags":6810,"concepts":6811},[],[],{"space":6813,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6815,"publishedVersion":521,"revision":62,"contentType":6817,"locale":29},{"sys":6814},{"type":12,"linkType":13,"id":14},{"sys":6816},{"id":21,"type":12,"linkType":22},{"sys":6818},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6820,"metaTitle":531,"metaDescription":532,"mainTitle":6821,"subtitle":550,"heroImage":6836,"ctaButton":573,"ctaLink":574},[530],{"data":6822,"content":6823,"nodeType":74},{},[6824,6830],{"data":6825,"content":6826,"nodeType":78},{},[6827],{"data":6828,"marks":6829,"value":542,"nodeType":81},{},[],{"data":6831,"content":6832,"nodeType":87},{},[6833],{"data":6834,"marks":6835,"value":549,"nodeType":81},{},[],{"metadata":6837,"sys":6840,"fields":6845},{"tags":6838,"concepts":6839},[],[],{"space":6841,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6843,"publishedVersion":62,"revision":44,"locale":29},{"sys":6842},{"type":12,"linkType":13,"id":14},{"sys":6844},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6846},{"url":565,"details":6847,"fileName":571,"contentType":572},{"size":567,"image":6848},{"width":569,"height":570},{"sys":6850,"fields":6853},{"id":6851,"createdAt":6852},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":6854,"slug":6855,"articleIntro":6854,"category":6856},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[6857],{"metadata":6858,"sys":6861,"fields":6868},{"tags":6859,"concepts":6860},[],[],{"space":6862,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6864,"publishedVersion":521,"revision":62,"contentType":6866,"locale":29},{"sys":6863},{"type":12,"linkType":13,"id":14},{"sys":6865},{"id":21,"type":12,"linkType":22},{"sys":6867},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6869,"metaTitle":531,"metaDescription":532,"mainTitle":6870,"subtitle":550,"heroImage":6885,"ctaButton":573,"ctaLink":574},[530],{"data":6871,"content":6872,"nodeType":74},{},[6873,6879],{"data":6874,"content":6875,"nodeType":78},{},[6876],{"data":6877,"marks":6878,"value":542,"nodeType":81},{},[],{"data":6880,"content":6881,"nodeType":87},{},[6882],{"data":6883,"marks":6884,"value":549,"nodeType":81},{},[],{"metadata":6886,"sys":6889,"fields":6894},{"tags":6887,"concepts":6888},[],[],{"space":6890,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6892,"publishedVersion":62,"revision":44,"locale":29},{"sys":6891},{"type":12,"linkType":13,"id":14},{"sys":6893},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6895},{"url":565,"details":6896,"fileName":571,"contentType":572},{"size":567,"image":6897},{"width":569,"height":570},{"sys":6899,"fields":6902},{"id":6900,"createdAt":6901},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":6903,"slug":6904,"articleIntro":-1,"category":6905},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[6906],{"metadata":6907,"sys":6910,"fields":6917},{"tags":6908,"concepts":6909},[],[],{"space":6911,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6913,"publishedVersion":521,"revision":62,"contentType":6915,"locale":29},{"sys":6912},{"type":12,"linkType":13,"id":14},{"sys":6914},{"id":21,"type":12,"linkType":22},{"sys":6916},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6918,"metaTitle":531,"metaDescription":532,"mainTitle":6919,"subtitle":550,"heroImage":6934,"ctaButton":573,"ctaLink":574},[530],{"data":6920,"content":6921,"nodeType":74},{},[6922,6928],{"data":6923,"content":6924,"nodeType":78},{},[6925],{"data":6926,"marks":6927,"value":542,"nodeType":81},{},[],{"data":6929,"content":6930,"nodeType":87},{},[6931],{"data":6932,"marks":6933,"value":549,"nodeType":81},{},[],{"metadata":6935,"sys":6938,"fields":6943},{"tags":6936,"concepts":6937},[],[],{"space":6939,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6941,"publishedVersion":62,"revision":44,"locale":29},{"sys":6940},{"type":12,"linkType":13,"id":14},{"sys":6942},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6944},{"url":565,"details":6945,"fileName":571,"contentType":572},{"size":567,"image":6946},{"width":569,"height":570},{"sys":6948,"fields":6951},{"id":6949,"createdAt":6950},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":6952,"slug":6953,"articleIntro":6952,"category":6954},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[6955],{"metadata":6956,"sys":6959,"fields":6966},{"tags":6957,"concepts":6958},[],[],{"space":6960,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":6962,"publishedVersion":521,"revision":62,"contentType":6964,"locale":29},{"sys":6961},{"type":12,"linkType":13,"id":14},{"sys":6963},{"id":21,"type":12,"linkType":22},{"sys":6965},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":6967,"metaTitle":531,"metaDescription":532,"mainTitle":6968,"subtitle":550,"heroImage":6983,"ctaButton":573,"ctaLink":574},[530],{"data":6969,"content":6970,"nodeType":74},{},[6971,6977],{"data":6972,"content":6973,"nodeType":78},{},[6974],{"data":6975,"marks":6976,"value":542,"nodeType":81},{},[],{"data":6978,"content":6979,"nodeType":87},{},[6980],{"data":6981,"marks":6982,"value":549,"nodeType":81},{},[],{"metadata":6984,"sys":6987,"fields":6992},{"tags":6985,"concepts":6986},[],[],{"space":6988,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":6990,"publishedVersion":62,"revision":44,"locale":29},{"sys":6989},{"type":12,"linkType":13,"id":14},{"sys":6991},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":6993},{"url":565,"details":6994,"fileName":571,"contentType":572},{"size":567,"image":6995},{"width":569,"height":570},{"sys":6997,"fields":7000},{"id":6998,"createdAt":6999},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":7001,"slug":7002,"articleIntro":-1,"category":7003},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[7004],{"metadata":7005,"sys":7008,"fields":7015},{"tags":7006,"concepts":7007},[],[],{"space":7009,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7011,"publishedVersion":521,"revision":62,"contentType":7013,"locale":29},{"sys":7010},{"type":12,"linkType":13,"id":14},{"sys":7012},{"id":21,"type":12,"linkType":22},{"sys":7014},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7016,"metaTitle":531,"metaDescription":532,"mainTitle":7017,"subtitle":550,"heroImage":7032,"ctaButton":573,"ctaLink":574},[530],{"data":7018,"content":7019,"nodeType":74},{},[7020,7026],{"data":7021,"content":7022,"nodeType":78},{},[7023],{"data":7024,"marks":7025,"value":542,"nodeType":81},{},[],{"data":7027,"content":7028,"nodeType":87},{},[7029],{"data":7030,"marks":7031,"value":549,"nodeType":81},{},[],{"metadata":7033,"sys":7036,"fields":7041},{"tags":7034,"concepts":7035},[],[],{"space":7037,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7039,"publishedVersion":62,"revision":44,"locale":29},{"sys":7038},{"type":12,"linkType":13,"id":14},{"sys":7040},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7042},{"url":565,"details":7043,"fileName":571,"contentType":572},{"size":567,"image":7044},{"width":569,"height":570},{"sys":7046,"fields":7049},{"id":7047,"createdAt":7048},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":7050,"slug":7051,"articleIntro":7050,"category":7052},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[7053],{"metadata":7054,"sys":7057,"fields":7064},{"tags":7055,"concepts":7056},[],[],{"space":7058,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7060,"publishedVersion":521,"revision":62,"contentType":7062,"locale":29},{"sys":7059},{"type":12,"linkType":13,"id":14},{"sys":7061},{"id":21,"type":12,"linkType":22},{"sys":7063},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7065,"metaTitle":531,"metaDescription":532,"mainTitle":7066,"subtitle":550,"heroImage":7081,"ctaButton":573,"ctaLink":574},[530],{"data":7067,"content":7068,"nodeType":74},{},[7069,7075],{"data":7070,"content":7071,"nodeType":78},{},[7072],{"data":7073,"marks":7074,"value":542,"nodeType":81},{},[],{"data":7076,"content":7077,"nodeType":87},{},[7078],{"data":7079,"marks":7080,"value":549,"nodeType":81},{},[],{"metadata":7082,"sys":7085,"fields":7090},{"tags":7083,"concepts":7084},[],[],{"space":7086,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7088,"publishedVersion":62,"revision":44,"locale":29},{"sys":7087},{"type":12,"linkType":13,"id":14},{"sys":7089},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7091},{"url":565,"details":7092,"fileName":571,"contentType":572},{"size":567,"image":7093},{"width":569,"height":570},{"sys":7095,"fields":7098},{"id":7096,"createdAt":7097},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":7099,"slug":7100,"articleIntro":7099,"category":7101},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[7102],{"metadata":7103,"sys":7106,"fields":7113},{"tags":7104,"concepts":7105},[],[],{"space":7107,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7109,"publishedVersion":521,"revision":62,"contentType":7111,"locale":29},{"sys":7108},{"type":12,"linkType":13,"id":14},{"sys":7110},{"id":21,"type":12,"linkType":22},{"sys":7112},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7114,"metaTitle":531,"metaDescription":532,"mainTitle":7115,"subtitle":550,"heroImage":7130,"ctaButton":573,"ctaLink":574},[530],{"data":7116,"content":7117,"nodeType":74},{},[7118,7124],{"data":7119,"content":7120,"nodeType":78},{},[7121],{"data":7122,"marks":7123,"value":542,"nodeType":81},{},[],{"data":7125,"content":7126,"nodeType":87},{},[7127],{"data":7128,"marks":7129,"value":549,"nodeType":81},{},[],{"metadata":7131,"sys":7134,"fields":7139},{"tags":7132,"concepts":7133},[],[],{"space":7135,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7137,"publishedVersion":62,"revision":44,"locale":29},{"sys":7136},{"type":12,"linkType":13,"id":14},{"sys":7138},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7140},{"url":565,"details":7141,"fileName":571,"contentType":572},{"size":567,"image":7142},{"width":569,"height":570},{"sys":7144,"fields":7147},{"id":7145,"createdAt":7146},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":7148,"slug":7149,"articleIntro":-1,"category":7150},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[7151],{"metadata":7152,"sys":7155,"fields":7162},{"tags":7153,"concepts":7154},[],[],{"space":7156,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7158,"publishedVersion":521,"revision":62,"contentType":7160,"locale":29},{"sys":7157},{"type":12,"linkType":13,"id":14},{"sys":7159},{"id":21,"type":12,"linkType":22},{"sys":7161},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7163,"metaTitle":531,"metaDescription":532,"mainTitle":7164,"subtitle":550,"heroImage":7179,"ctaButton":573,"ctaLink":574},[530],{"data":7165,"content":7166,"nodeType":74},{},[7167,7173],{"data":7168,"content":7169,"nodeType":78},{},[7170],{"data":7171,"marks":7172,"value":542,"nodeType":81},{},[],{"data":7174,"content":7175,"nodeType":87},{},[7176],{"data":7177,"marks":7178,"value":549,"nodeType":81},{},[],{"metadata":7180,"sys":7183,"fields":7188},{"tags":7181,"concepts":7182},[],[],{"space":7184,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7186,"publishedVersion":62,"revision":44,"locale":29},{"sys":7185},{"type":12,"linkType":13,"id":14},{"sys":7187},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7189},{"url":565,"details":7190,"fileName":571,"contentType":572},{"size":567,"image":7191},{"width":569,"height":570},{"sys":7193,"fields":7196},{"id":7194,"createdAt":7195},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":7197,"slug":7198,"articleIntro":7197,"category":7199},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[7200],{"metadata":7201,"sys":7204,"fields":7211},{"tags":7202,"concepts":7203},[],[],{"space":7205,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7207,"publishedVersion":521,"revision":62,"contentType":7209,"locale":29},{"sys":7206},{"type":12,"linkType":13,"id":14},{"sys":7208},{"id":21,"type":12,"linkType":22},{"sys":7210},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7212,"metaTitle":531,"metaDescription":532,"mainTitle":7213,"subtitle":550,"heroImage":7228,"ctaButton":573,"ctaLink":574},[530],{"data":7214,"content":7215,"nodeType":74},{},[7216,7222],{"data":7217,"content":7218,"nodeType":78},{},[7219],{"data":7220,"marks":7221,"value":542,"nodeType":81},{},[],{"data":7223,"content":7224,"nodeType":87},{},[7225],{"data":7226,"marks":7227,"value":549,"nodeType":81},{},[],{"metadata":7229,"sys":7232,"fields":7237},{"tags":7230,"concepts":7231},[],[],{"space":7233,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7235,"publishedVersion":62,"revision":44,"locale":29},{"sys":7234},{"type":12,"linkType":13,"id":14},{"sys":7236},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7238},{"url":565,"details":7239,"fileName":571,"contentType":572},{"size":567,"image":7240},{"width":569,"height":570},{"sys":7242,"fields":7245},{"id":7243,"createdAt":7244},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":7246,"slug":7247,"articleIntro":7246,"category":7248},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[7249],{"metadata":7250,"sys":7253,"fields":7260},{"tags":7251,"concepts":7252},[],[],{"space":7254,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7256,"publishedVersion":521,"revision":62,"contentType":7258,"locale":29},{"sys":7255},{"type":12,"linkType":13,"id":14},{"sys":7257},{"id":21,"type":12,"linkType":22},{"sys":7259},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7261,"metaTitle":531,"metaDescription":532,"mainTitle":7262,"subtitle":550,"heroImage":7277,"ctaButton":573,"ctaLink":574},[530],{"data":7263,"content":7264,"nodeType":74},{},[7265,7271],{"data":7266,"content":7267,"nodeType":78},{},[7268],{"data":7269,"marks":7270,"value":542,"nodeType":81},{},[],{"data":7272,"content":7273,"nodeType":87},{},[7274],{"data":7275,"marks":7276,"value":549,"nodeType":81},{},[],{"metadata":7278,"sys":7281,"fields":7286},{"tags":7279,"concepts":7280},[],[],{"space":7282,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7284,"publishedVersion":62,"revision":44,"locale":29},{"sys":7283},{"type":12,"linkType":13,"id":14},{"sys":7285},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7287},{"url":565,"details":7288,"fileName":571,"contentType":572},{"size":567,"image":7289},{"width":569,"height":570},{"sys":7291,"fields":7294},{"id":7292,"createdAt":7293},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":7295,"slug":7296,"articleIntro":-1,"category":7297},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[7298],{"metadata":7299,"sys":7302,"fields":7309},{"tags":7300,"concepts":7301},[],[],{"space":7303,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7305,"publishedVersion":521,"revision":62,"contentType":7307,"locale":29},{"sys":7304},{"type":12,"linkType":13,"id":14},{"sys":7306},{"id":21,"type":12,"linkType":22},{"sys":7308},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7310,"metaTitle":531,"metaDescription":532,"mainTitle":7311,"subtitle":550,"heroImage":7326,"ctaButton":573,"ctaLink":574},[530],{"data":7312,"content":7313,"nodeType":74},{},[7314,7320],{"data":7315,"content":7316,"nodeType":78},{},[7317],{"data":7318,"marks":7319,"value":542,"nodeType":81},{},[],{"data":7321,"content":7322,"nodeType":87},{},[7323],{"data":7324,"marks":7325,"value":549,"nodeType":81},{},[],{"metadata":7327,"sys":7330,"fields":7335},{"tags":7328,"concepts":7329},[],[],{"space":7331,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7333,"publishedVersion":62,"revision":44,"locale":29},{"sys":7332},{"type":12,"linkType":13,"id":14},{"sys":7334},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7336},{"url":565,"details":7337,"fileName":571,"contentType":572},{"size":567,"image":7338},{"width":569,"height":570},{"sys":7340,"fields":7343},{"id":7341,"createdAt":7342},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":7344,"slug":7345,"articleIntro":7344,"category":7346},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[7347],{"metadata":7348,"sys":7351,"fields":7358},{"tags":7349,"concepts":7350},[],[],{"space":7352,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7354,"publishedVersion":521,"revision":62,"contentType":7356,"locale":29},{"sys":7353},{"type":12,"linkType":13,"id":14},{"sys":7355},{"id":21,"type":12,"linkType":22},{"sys":7357},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7359,"metaTitle":531,"metaDescription":532,"mainTitle":7360,"subtitle":550,"heroImage":7375,"ctaButton":573,"ctaLink":574},[530],{"data":7361,"content":7362,"nodeType":74},{},[7363,7369],{"data":7364,"content":7365,"nodeType":78},{},[7366],{"data":7367,"marks":7368,"value":542,"nodeType":81},{},[],{"data":7370,"content":7371,"nodeType":87},{},[7372],{"data":7373,"marks":7374,"value":549,"nodeType":81},{},[],{"metadata":7376,"sys":7379,"fields":7384},{"tags":7377,"concepts":7378},[],[],{"space":7380,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7382,"publishedVersion":62,"revision":44,"locale":29},{"sys":7381},{"type":12,"linkType":13,"id":14},{"sys":7383},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7385},{"url":565,"details":7386,"fileName":571,"contentType":572},{"size":567,"image":7387},{"width":569,"height":570},{"sys":7389,"fields":7392},{"id":7390,"createdAt":7391},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":7393,"slug":7394,"articleIntro":7395,"category":7396},"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.",[7397],{"metadata":7398,"sys":7401,"fields":7408},{"tags":7399,"concepts":7400},[],[],{"space":7402,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7404,"publishedVersion":521,"revision":62,"contentType":7406,"locale":29},{"sys":7403},{"type":12,"linkType":13,"id":14},{"sys":7405},{"id":21,"type":12,"linkType":22},{"sys":7407},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7409,"metaTitle":531,"metaDescription":532,"mainTitle":7410,"subtitle":550,"heroImage":7425,"ctaButton":573,"ctaLink":574},[530],{"data":7411,"content":7412,"nodeType":74},{},[7413,7419],{"data":7414,"content":7415,"nodeType":78},{},[7416],{"data":7417,"marks":7418,"value":542,"nodeType":81},{},[],{"data":7420,"content":7421,"nodeType":87},{},[7422],{"data":7423,"marks":7424,"value":549,"nodeType":81},{},[],{"metadata":7426,"sys":7429,"fields":7434},{"tags":7427,"concepts":7428},[],[],{"space":7430,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7432,"publishedVersion":62,"revision":44,"locale":29},{"sys":7431},{"type":12,"linkType":13,"id":14},{"sys":7433},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7435},{"url":565,"details":7436,"fileName":571,"contentType":572},{"size":567,"image":7437},{"width":569,"height":570},{"sys":7439,"fields":7442},{"id":7440,"createdAt":7441},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":7443,"slug":7444,"articleIntro":7443,"category":7445},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[7446],{"metadata":7447,"sys":7450,"fields":7457},{"tags":7448,"concepts":7449},[],[],{"space":7451,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7453,"publishedVersion":521,"revision":62,"contentType":7455,"locale":29},{"sys":7452},{"type":12,"linkType":13,"id":14},{"sys":7454},{"id":21,"type":12,"linkType":22},{"sys":7456},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7458,"metaTitle":531,"metaDescription":532,"mainTitle":7459,"subtitle":550,"heroImage":7474,"ctaButton":573,"ctaLink":574},[530],{"data":7460,"content":7461,"nodeType":74},{},[7462,7468],{"data":7463,"content":7464,"nodeType":78},{},[7465],{"data":7466,"marks":7467,"value":542,"nodeType":81},{},[],{"data":7469,"content":7470,"nodeType":87},{},[7471],{"data":7472,"marks":7473,"value":549,"nodeType":81},{},[],{"metadata":7475,"sys":7478,"fields":7483},{"tags":7476,"concepts":7477},[],[],{"space":7479,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7481,"publishedVersion":62,"revision":44,"locale":29},{"sys":7480},{"type":12,"linkType":13,"id":14},{"sys":7482},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7484},{"url":565,"details":7485,"fileName":571,"contentType":572},{"size":567,"image":7486},{"width":569,"height":570},{"sys":7488,"fields":7491},{"id":7489,"createdAt":7490},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":7492,"slug":7493,"articleIntro":-1,"category":7494},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[7495],{"metadata":7496,"sys":7499,"fields":7506},{"tags":7497,"concepts":7498},[],[],{"space":7500,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7502,"publishedVersion":521,"revision":62,"contentType":7504,"locale":29},{"sys":7501},{"type":12,"linkType":13,"id":14},{"sys":7503},{"id":21,"type":12,"linkType":22},{"sys":7505},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7507,"metaTitle":531,"metaDescription":532,"mainTitle":7508,"subtitle":550,"heroImage":7523,"ctaButton":573,"ctaLink":574},[530],{"data":7509,"content":7510,"nodeType":74},{},[7511,7517],{"data":7512,"content":7513,"nodeType":78},{},[7514],{"data":7515,"marks":7516,"value":542,"nodeType":81},{},[],{"data":7518,"content":7519,"nodeType":87},{},[7520],{"data":7521,"marks":7522,"value":549,"nodeType":81},{},[],{"metadata":7524,"sys":7527,"fields":7532},{"tags":7525,"concepts":7526},[],[],{"space":7528,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7530,"publishedVersion":62,"revision":44,"locale":29},{"sys":7529},{"type":12,"linkType":13,"id":14},{"sys":7531},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7533},{"url":565,"details":7534,"fileName":571,"contentType":572},{"size":567,"image":7535},{"width":569,"height":570},{"sys":7537,"fields":7540},{"id":7538,"createdAt":7539},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":7541,"slug":7542,"articleIntro":7541,"category":7543},"Compte 502 - Actions propres","compte-502-actions-propres",[7544],{"metadata":7545,"sys":7548,"fields":7555},{"tags":7546,"concepts":7547},[],[],{"space":7549,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7551,"publishedVersion":521,"revision":62,"contentType":7553,"locale":29},{"sys":7550},{"type":12,"linkType":13,"id":14},{"sys":7552},{"id":21,"type":12,"linkType":22},{"sys":7554},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7556,"metaTitle":531,"metaDescription":532,"mainTitle":7557,"subtitle":550,"heroImage":7572,"ctaButton":573,"ctaLink":574},[530],{"data":7558,"content":7559,"nodeType":74},{},[7560,7566],{"data":7561,"content":7562,"nodeType":78},{},[7563],{"data":7564,"marks":7565,"value":542,"nodeType":81},{},[],{"data":7567,"content":7568,"nodeType":87},{},[7569],{"data":7570,"marks":7571,"value":549,"nodeType":81},{},[],{"metadata":7573,"sys":7576,"fields":7581},{"tags":7574,"concepts":7575},[],[],{"space":7577,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7579,"publishedVersion":62,"revision":44,"locale":29},{"sys":7578},{"type":12,"linkType":13,"id":14},{"sys":7580},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7582},{"url":565,"details":7583,"fileName":571,"contentType":572},{"size":567,"image":7584},{"width":569,"height":570},{"sys":7586,"fields":7589},{"id":7587,"createdAt":7588},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":7590,"slug":7591,"articleIntro":7590,"category":7592},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[7593],{"metadata":7594,"sys":7597,"fields":7604},{"tags":7595,"concepts":7596},[],[],{"space":7598,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7600,"publishedVersion":521,"revision":62,"contentType":7602,"locale":29},{"sys":7599},{"type":12,"linkType":13,"id":14},{"sys":7601},{"id":21,"type":12,"linkType":22},{"sys":7603},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7605,"metaTitle":531,"metaDescription":532,"mainTitle":7606,"subtitle":550,"heroImage":7621,"ctaButton":573,"ctaLink":574},[530],{"data":7607,"content":7608,"nodeType":74},{},[7609,7615],{"data":7610,"content":7611,"nodeType":78},{},[7612],{"data":7613,"marks":7614,"value":542,"nodeType":81},{},[],{"data":7616,"content":7617,"nodeType":87},{},[7618],{"data":7619,"marks":7620,"value":549,"nodeType":81},{},[],{"metadata":7622,"sys":7625,"fields":7630},{"tags":7623,"concepts":7624},[],[],{"space":7626,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7628,"publishedVersion":62,"revision":44,"locale":29},{"sys":7627},{"type":12,"linkType":13,"id":14},{"sys":7629},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7631},{"url":565,"details":7632,"fileName":571,"contentType":572},{"size":567,"image":7633},{"width":569,"height":570},{"sys":7635,"fields":7638},{"id":7636,"createdAt":7637},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":7639,"slug":7640,"articleIntro":-1,"category":7641},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[7642],{"metadata":7643,"sys":7646,"fields":7653},{"tags":7644,"concepts":7645},[],[],{"space":7647,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7649,"publishedVersion":521,"revision":62,"contentType":7651,"locale":29},{"sys":7648},{"type":12,"linkType":13,"id":14},{"sys":7650},{"id":21,"type":12,"linkType":22},{"sys":7652},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7654,"metaTitle":531,"metaDescription":532,"mainTitle":7655,"subtitle":550,"heroImage":7670,"ctaButton":573,"ctaLink":574},[530],{"data":7656,"content":7657,"nodeType":74},{},[7658,7664],{"data":7659,"content":7660,"nodeType":78},{},[7661],{"data":7662,"marks":7663,"value":542,"nodeType":81},{},[],{"data":7665,"content":7666,"nodeType":87},{},[7667],{"data":7668,"marks":7669,"value":549,"nodeType":81},{},[],{"metadata":7671,"sys":7674,"fields":7679},{"tags":7672,"concepts":7673},[],[],{"space":7675,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7677,"publishedVersion":62,"revision":44,"locale":29},{"sys":7676},{"type":12,"linkType":13,"id":14},{"sys":7678},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7680},{"url":565,"details":7681,"fileName":571,"contentType":572},{"size":567,"image":7682},{"width":569,"height":570},{"sys":7684,"fields":7687},{"id":7685,"createdAt":7686},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":7688,"slug":7689,"articleIntro":-1,"category":7690},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[7691],{"metadata":7692,"sys":7695,"fields":7702},{"tags":7693,"concepts":7694},[],[],{"space":7696,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7698,"publishedVersion":521,"revision":62,"contentType":7700,"locale":29},{"sys":7697},{"type":12,"linkType":13,"id":14},{"sys":7699},{"id":21,"type":12,"linkType":22},{"sys":7701},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7703,"metaTitle":531,"metaDescription":532,"mainTitle":7704,"subtitle":550,"heroImage":7719,"ctaButton":573,"ctaLink":574},[530],{"data":7705,"content":7706,"nodeType":74},{},[7707,7713],{"data":7708,"content":7709,"nodeType":78},{},[7710],{"data":7711,"marks":7712,"value":542,"nodeType":81},{},[],{"data":7714,"content":7715,"nodeType":87},{},[7716],{"data":7717,"marks":7718,"value":549,"nodeType":81},{},[],{"metadata":7720,"sys":7723,"fields":7728},{"tags":7721,"concepts":7722},[],[],{"space":7724,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7726,"publishedVersion":62,"revision":44,"locale":29},{"sys":7725},{"type":12,"linkType":13,"id":14},{"sys":7727},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7729},{"url":565,"details":7730,"fileName":571,"contentType":572},{"size":567,"image":7731},{"width":569,"height":570},{"sys":7733,"fields":7736},{"id":7734,"createdAt":7735},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":7737,"slug":7738,"articleIntro":7737,"category":7739},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[7740],{"metadata":7741,"sys":7744,"fields":7751},{"tags":7742,"concepts":7743},[],[],{"space":7745,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7747,"publishedVersion":521,"revision":62,"contentType":7749,"locale":29},{"sys":7746},{"type":12,"linkType":13,"id":14},{"sys":7748},{"id":21,"type":12,"linkType":22},{"sys":7750},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7752,"metaTitle":531,"metaDescription":532,"mainTitle":7753,"subtitle":550,"heroImage":7768,"ctaButton":573,"ctaLink":574},[530],{"data":7754,"content":7755,"nodeType":74},{},[7756,7762],{"data":7757,"content":7758,"nodeType":78},{},[7759],{"data":7760,"marks":7761,"value":542,"nodeType":81},{},[],{"data":7763,"content":7764,"nodeType":87},{},[7765],{"data":7766,"marks":7767,"value":549,"nodeType":81},{},[],{"metadata":7769,"sys":7772,"fields":7777},{"tags":7770,"concepts":7771},[],[],{"space":7773,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7775,"publishedVersion":62,"revision":44,"locale":29},{"sys":7774},{"type":12,"linkType":13,"id":14},{"sys":7776},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7778},{"url":565,"details":7779,"fileName":571,"contentType":572},{"size":567,"image":7780},{"width":569,"height":570},{"sys":7782,"fields":7785},{"id":7783,"createdAt":7784},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":7786,"slug":7787,"articleIntro":7786,"category":7788},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[7789],{"metadata":7790,"sys":7793,"fields":7800},{"tags":7791,"concepts":7792},[],[],{"space":7794,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7796,"publishedVersion":521,"revision":62,"contentType":7798,"locale":29},{"sys":7795},{"type":12,"linkType":13,"id":14},{"sys":7797},{"id":21,"type":12,"linkType":22},{"sys":7799},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7801,"metaTitle":531,"metaDescription":532,"mainTitle":7802,"subtitle":550,"heroImage":7817,"ctaButton":573,"ctaLink":574},[530],{"data":7803,"content":7804,"nodeType":74},{},[7805,7811],{"data":7806,"content":7807,"nodeType":78},{},[7808],{"data":7809,"marks":7810,"value":542,"nodeType":81},{},[],{"data":7812,"content":7813,"nodeType":87},{},[7814],{"data":7815,"marks":7816,"value":549,"nodeType":81},{},[],{"metadata":7818,"sys":7821,"fields":7826},{"tags":7819,"concepts":7820},[],[],{"space":7822,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7824,"publishedVersion":62,"revision":44,"locale":29},{"sys":7823},{"type":12,"linkType":13,"id":14},{"sys":7825},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7827},{"url":565,"details":7828,"fileName":571,"contentType":572},{"size":567,"image":7829},{"width":569,"height":570},{"sys":7831,"fields":7834},{"id":7832,"createdAt":7833},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":7835,"slug":7836,"articleIntro":7835,"category":7837},"6358 - Autres droits","compte-6358-autres-droits",[7838],{"metadata":7839,"sys":7842,"fields":7849},{"tags":7840,"concepts":7841},[],[],{"space":7843,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7845,"publishedVersion":521,"revision":62,"contentType":7847,"locale":29},{"sys":7844},{"type":12,"linkType":13,"id":14},{"sys":7846},{"id":21,"type":12,"linkType":22},{"sys":7848},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7850,"metaTitle":531,"metaDescription":532,"mainTitle":7851,"subtitle":550,"heroImage":7866,"ctaButton":573,"ctaLink":574},[530],{"data":7852,"content":7853,"nodeType":74},{},[7854,7860],{"data":7855,"content":7856,"nodeType":78},{},[7857],{"data":7858,"marks":7859,"value":542,"nodeType":81},{},[],{"data":7861,"content":7862,"nodeType":87},{},[7863],{"data":7864,"marks":7865,"value":549,"nodeType":81},{},[],{"metadata":7867,"sys":7870,"fields":7875},{"tags":7868,"concepts":7869},[],[],{"space":7871,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7873,"publishedVersion":62,"revision":44,"locale":29},{"sys":7872},{"type":12,"linkType":13,"id":14},{"sys":7874},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7876},{"url":565,"details":7877,"fileName":571,"contentType":572},{"size":567,"image":7878},{"width":569,"height":570},{"sys":7880,"fields":7883},{"id":7881,"createdAt":7882},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":7884,"slug":7885,"articleIntro":7884,"category":7886},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[7887],{"metadata":7888,"sys":7891,"fields":7898},{"tags":7889,"concepts":7890},[],[],{"space":7892,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7894,"publishedVersion":521,"revision":62,"contentType":7896,"locale":29},{"sys":7893},{"type":12,"linkType":13,"id":14},{"sys":7895},{"id":21,"type":12,"linkType":22},{"sys":7897},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7899,"metaTitle":531,"metaDescription":532,"mainTitle":7900,"subtitle":550,"heroImage":7915,"ctaButton":573,"ctaLink":574},[530],{"data":7901,"content":7902,"nodeType":74},{},[7903,7909],{"data":7904,"content":7905,"nodeType":78},{},[7906],{"data":7907,"marks":7908,"value":542,"nodeType":81},{},[],{"data":7910,"content":7911,"nodeType":87},{},[7912],{"data":7913,"marks":7914,"value":549,"nodeType":81},{},[],{"metadata":7916,"sys":7919,"fields":7924},{"tags":7917,"concepts":7918},[],[],{"space":7920,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7922,"publishedVersion":62,"revision":44,"locale":29},{"sys":7921},{"type":12,"linkType":13,"id":14},{"sys":7923},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7925},{"url":565,"details":7926,"fileName":571,"contentType":572},{"size":567,"image":7927},{"width":569,"height":570},{"sys":7929,"fields":7932},{"id":7930,"createdAt":7931},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":7933,"slug":7934,"articleIntro":7933,"category":7935},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[7936],{"metadata":7937,"sys":7940,"fields":7947},{"tags":7938,"concepts":7939},[],[],{"space":7941,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7943,"publishedVersion":521,"revision":62,"contentType":7945,"locale":29},{"sys":7942},{"type":12,"linkType":13,"id":14},{"sys":7944},{"id":21,"type":12,"linkType":22},{"sys":7946},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7948,"metaTitle":531,"metaDescription":532,"mainTitle":7949,"subtitle":550,"heroImage":7964,"ctaButton":573,"ctaLink":574},[530],{"data":7950,"content":7951,"nodeType":74},{},[7952,7958],{"data":7953,"content":7954,"nodeType":78},{},[7955],{"data":7956,"marks":7957,"value":542,"nodeType":81},{},[],{"data":7959,"content":7960,"nodeType":87},{},[7961],{"data":7962,"marks":7963,"value":549,"nodeType":81},{},[],{"metadata":7965,"sys":7968,"fields":7973},{"tags":7966,"concepts":7967},[],[],{"space":7969,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":7971,"publishedVersion":62,"revision":44,"locale":29},{"sys":7970},{"type":12,"linkType":13,"id":14},{"sys":7972},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":7974},{"url":565,"details":7975,"fileName":571,"contentType":572},{"size":567,"image":7976},{"width":569,"height":570},{"sys":7978,"fields":7981},{"id":7979,"createdAt":7980},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":7982,"slug":7983,"articleIntro":7982,"category":7984},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[7985],{"metadata":7986,"sys":7989,"fields":7996},{"tags":7987,"concepts":7988},[],[],{"space":7990,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":7992,"publishedVersion":521,"revision":62,"contentType":7994,"locale":29},{"sys":7991},{"type":12,"linkType":13,"id":14},{"sys":7993},{"id":21,"type":12,"linkType":22},{"sys":7995},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":7997,"metaTitle":531,"metaDescription":532,"mainTitle":7998,"subtitle":550,"heroImage":8013,"ctaButton":573,"ctaLink":574},[530],{"data":7999,"content":8000,"nodeType":74},{},[8001,8007],{"data":8002,"content":8003,"nodeType":78},{},[8004],{"data":8005,"marks":8006,"value":542,"nodeType":81},{},[],{"data":8008,"content":8009,"nodeType":87},{},[8010],{"data":8011,"marks":8012,"value":549,"nodeType":81},{},[],{"metadata":8014,"sys":8017,"fields":8022},{"tags":8015,"concepts":8016},[],[],{"space":8018,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8020,"publishedVersion":62,"revision":44,"locale":29},{"sys":8019},{"type":12,"linkType":13,"id":14},{"sys":8021},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8023},{"url":565,"details":8024,"fileName":571,"contentType":572},{"size":567,"image":8025},{"width":569,"height":570},{"sys":8027,"fields":8030},{"id":8028,"createdAt":8029},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":8031,"slug":8032,"articleIntro":8031,"category":8033},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[8034],{"metadata":8035,"sys":8038,"fields":8045},{"tags":8036,"concepts":8037},[],[],{"space":8039,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8041,"publishedVersion":521,"revision":62,"contentType":8043,"locale":29},{"sys":8040},{"type":12,"linkType":13,"id":14},{"sys":8042},{"id":21,"type":12,"linkType":22},{"sys":8044},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8046,"metaTitle":531,"metaDescription":532,"mainTitle":8047,"subtitle":550,"heroImage":8062,"ctaButton":573,"ctaLink":574},[530],{"data":8048,"content":8049,"nodeType":74},{},[8050,8056],{"data":8051,"content":8052,"nodeType":78},{},[8053],{"data":8054,"marks":8055,"value":542,"nodeType":81},{},[],{"data":8057,"content":8058,"nodeType":87},{},[8059],{"data":8060,"marks":8061,"value":549,"nodeType":81},{},[],{"metadata":8063,"sys":8066,"fields":8071},{"tags":8064,"concepts":8065},[],[],{"space":8067,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8069,"publishedVersion":62,"revision":44,"locale":29},{"sys":8068},{"type":12,"linkType":13,"id":14},{"sys":8070},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8072},{"url":565,"details":8073,"fileName":571,"contentType":572},{"size":567,"image":8074},{"width":569,"height":570},{"sys":8076,"fields":8079},{"id":8077,"createdAt":8078},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":8080,"slug":8081,"articleIntro":8080,"category":8082},"472 - Comptes d'attente","compte-472-comptes-d-attente",[8083],{"metadata":8084,"sys":8087,"fields":8094},{"tags":8085,"concepts":8086},[],[],{"space":8088,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8090,"publishedVersion":521,"revision":62,"contentType":8092,"locale":29},{"sys":8089},{"type":12,"linkType":13,"id":14},{"sys":8091},{"id":21,"type":12,"linkType":22},{"sys":8093},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8095,"metaTitle":531,"metaDescription":532,"mainTitle":8096,"subtitle":550,"heroImage":8111,"ctaButton":573,"ctaLink":574},[530],{"data":8097,"content":8098,"nodeType":74},{},[8099,8105],{"data":8100,"content":8101,"nodeType":78},{},[8102],{"data":8103,"marks":8104,"value":542,"nodeType":81},{},[],{"data":8106,"content":8107,"nodeType":87},{},[8108],{"data":8109,"marks":8110,"value":549,"nodeType":81},{},[],{"metadata":8112,"sys":8115,"fields":8120},{"tags":8113,"concepts":8114},[],[],{"space":8116,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8118,"publishedVersion":62,"revision":44,"locale":29},{"sys":8117},{"type":12,"linkType":13,"id":14},{"sys":8119},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8121},{"url":565,"details":8122,"fileName":571,"contentType":572},{"size":567,"image":8123},{"width":569,"height":570},{"sys":8125,"fields":8128},{"id":8126,"createdAt":8127},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":8129,"slug":8130,"articleIntro":8129,"category":8131},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[8132],{"metadata":8133,"sys":8136,"fields":8143},{"tags":8134,"concepts":8135},[],[],{"space":8137,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8139,"publishedVersion":521,"revision":62,"contentType":8141,"locale":29},{"sys":8138},{"type":12,"linkType":13,"id":14},{"sys":8140},{"id":21,"type":12,"linkType":22},{"sys":8142},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8144,"metaTitle":531,"metaDescription":532,"mainTitle":8145,"subtitle":550,"heroImage":8160,"ctaButton":573,"ctaLink":574},[530],{"data":8146,"content":8147,"nodeType":74},{},[8148,8154],{"data":8149,"content":8150,"nodeType":78},{},[8151],{"data":8152,"marks":8153,"value":542,"nodeType":81},{},[],{"data":8155,"content":8156,"nodeType":87},{},[8157],{"data":8158,"marks":8159,"value":549,"nodeType":81},{},[],{"metadata":8161,"sys":8164,"fields":8169},{"tags":8162,"concepts":8163},[],[],{"space":8165,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8167,"publishedVersion":62,"revision":44,"locale":29},{"sys":8166},{"type":12,"linkType":13,"id":14},{"sys":8168},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8170},{"url":565,"details":8171,"fileName":571,"contentType":572},{"size":567,"image":8172},{"width":569,"height":570},{"sys":8174,"fields":8177},{"id":8175,"createdAt":8176},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":8178,"slug":8179,"articleIntro":8178,"category":8180},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[8181],{"metadata":8182,"sys":8185,"fields":8192},{"tags":8183,"concepts":8184},[],[],{"space":8186,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8188,"publishedVersion":521,"revision":62,"contentType":8190,"locale":29},{"sys":8187},{"type":12,"linkType":13,"id":14},{"sys":8189},{"id":21,"type":12,"linkType":22},{"sys":8191},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8193,"metaTitle":531,"metaDescription":532,"mainTitle":8194,"subtitle":550,"heroImage":8209,"ctaButton":573,"ctaLink":574},[530],{"data":8195,"content":8196,"nodeType":74},{},[8197,8203],{"data":8198,"content":8199,"nodeType":78},{},[8200],{"data":8201,"marks":8202,"value":542,"nodeType":81},{},[],{"data":8204,"content":8205,"nodeType":87},{},[8206],{"data":8207,"marks":8208,"value":549,"nodeType":81},{},[],{"metadata":8210,"sys":8213,"fields":8218},{"tags":8211,"concepts":8212},[],[],{"space":8214,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8216,"publishedVersion":62,"revision":44,"locale":29},{"sys":8215},{"type":12,"linkType":13,"id":14},{"sys":8217},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8219},{"url":565,"details":8220,"fileName":571,"contentType":572},{"size":567,"image":8221},{"width":569,"height":570},{"sys":8223,"fields":8226},{"id":8224,"createdAt":8225},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":8227,"slug":8228,"articleIntro":8227,"category":8229},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[8230],{"metadata":8231,"sys":8234,"fields":8241},{"tags":8232,"concepts":8233},[],[],{"space":8235,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8237,"publishedVersion":521,"revision":62,"contentType":8239,"locale":29},{"sys":8236},{"type":12,"linkType":13,"id":14},{"sys":8238},{"id":21,"type":12,"linkType":22},{"sys":8240},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8242,"metaTitle":531,"metaDescription":532,"mainTitle":8243,"subtitle":550,"heroImage":8258,"ctaButton":573,"ctaLink":574},[530],{"data":8244,"content":8245,"nodeType":74},{},[8246,8252],{"data":8247,"content":8248,"nodeType":78},{},[8249],{"data":8250,"marks":8251,"value":542,"nodeType":81},{},[],{"data":8253,"content":8254,"nodeType":87},{},[8255],{"data":8256,"marks":8257,"value":549,"nodeType":81},{},[],{"metadata":8259,"sys":8262,"fields":8267},{"tags":8260,"concepts":8261},[],[],{"space":8263,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8265,"publishedVersion":62,"revision":44,"locale":29},{"sys":8264},{"type":12,"linkType":13,"id":14},{"sys":8266},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8268},{"url":565,"details":8269,"fileName":571,"contentType":572},{"size":567,"image":8270},{"width":569,"height":570},{"sys":8272,"fields":8275},{"id":8273,"createdAt":8274},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":8276,"slug":8277,"articleIntro":8276,"category":8278},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[8279],{"metadata":8280,"sys":8283,"fields":8290},{"tags":8281,"concepts":8282},[],[],{"space":8284,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8286,"publishedVersion":521,"revision":62,"contentType":8288,"locale":29},{"sys":8285},{"type":12,"linkType":13,"id":14},{"sys":8287},{"id":21,"type":12,"linkType":22},{"sys":8289},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8291,"metaTitle":531,"metaDescription":532,"mainTitle":8292,"subtitle":550,"heroImage":8307,"ctaButton":573,"ctaLink":574},[530],{"data":8293,"content":8294,"nodeType":74},{},[8295,8301],{"data":8296,"content":8297,"nodeType":78},{},[8298],{"data":8299,"marks":8300,"value":542,"nodeType":81},{},[],{"data":8302,"content":8303,"nodeType":87},{},[8304],{"data":8305,"marks":8306,"value":549,"nodeType":81},{},[],{"metadata":8308,"sys":8311,"fields":8316},{"tags":8309,"concepts":8310},[],[],{"space":8312,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8314,"publishedVersion":62,"revision":44,"locale":29},{"sys":8313},{"type":12,"linkType":13,"id":14},{"sys":8315},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8317},{"url":565,"details":8318,"fileName":571,"contentType":572},{"size":567,"image":8319},{"width":569,"height":570},{"sys":8321,"fields":8324},{"id":8322,"createdAt":8323},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":8325,"slug":8326,"articleIntro":8325,"category":8327},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[8328],{"metadata":8329,"sys":8332,"fields":8339},{"tags":8330,"concepts":8331},[],[],{"space":8333,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8335,"publishedVersion":521,"revision":62,"contentType":8337,"locale":29},{"sys":8334},{"type":12,"linkType":13,"id":14},{"sys":8336},{"id":21,"type":12,"linkType":22},{"sys":8338},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8340,"metaTitle":531,"metaDescription":532,"mainTitle":8341,"subtitle":550,"heroImage":8356,"ctaButton":573,"ctaLink":574},[530],{"data":8342,"content":8343,"nodeType":74},{},[8344,8350],{"data":8345,"content":8346,"nodeType":78},{},[8347],{"data":8348,"marks":8349,"value":542,"nodeType":81},{},[],{"data":8351,"content":8352,"nodeType":87},{},[8353],{"data":8354,"marks":8355,"value":549,"nodeType":81},{},[],{"metadata":8357,"sys":8360,"fields":8365},{"tags":8358,"concepts":8359},[],[],{"space":8361,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8363,"publishedVersion":62,"revision":44,"locale":29},{"sys":8362},{"type":12,"linkType":13,"id":14},{"sys":8364},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8366},{"url":565,"details":8367,"fileName":571,"contentType":572},{"size":567,"image":8368},{"width":569,"height":570},{"sys":8370,"fields":8373},{"id":8371,"createdAt":8372},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8374,"slug":8375,"articleIntro":-1,"category":8376},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8377],{"metadata":8378,"sys":8381,"fields":8388},{"tags":8379,"concepts":8380},[],[],{"space":8382,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8384,"publishedVersion":521,"revision":62,"contentType":8386,"locale":29},{"sys":8383},{"type":12,"linkType":13,"id":14},{"sys":8385},{"id":21,"type":12,"linkType":22},{"sys":8387},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8389,"metaTitle":531,"metaDescription":532,"mainTitle":8390,"subtitle":550,"heroImage":8405,"ctaButton":573,"ctaLink":574},[530],{"data":8391,"content":8392,"nodeType":74},{},[8393,8399],{"data":8394,"content":8395,"nodeType":78},{},[8396],{"data":8397,"marks":8398,"value":542,"nodeType":81},{},[],{"data":8400,"content":8401,"nodeType":87},{},[8402],{"data":8403,"marks":8404,"value":549,"nodeType":81},{},[],{"metadata":8406,"sys":8409,"fields":8414},{"tags":8407,"concepts":8408},[],[],{"space":8410,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8412,"publishedVersion":62,"revision":44,"locale":29},{"sys":8411},{"type":12,"linkType":13,"id":14},{"sys":8413},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8415},{"url":565,"details":8416,"fileName":571,"contentType":572},{"size":567,"image":8417},{"width":569,"height":570},{"sys":8419,"fields":8422},{"id":8420,"createdAt":8421},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":8423,"slug":8424,"articleIntro":-1,"category":8425},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[8426],{"metadata":8427,"sys":8430,"fields":8437},{"tags":8428,"concepts":8429},[],[],{"space":8431,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8433,"publishedVersion":521,"revision":62,"contentType":8435,"locale":29},{"sys":8432},{"type":12,"linkType":13,"id":14},{"sys":8434},{"id":21,"type":12,"linkType":22},{"sys":8436},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8438,"metaTitle":531,"metaDescription":532,"mainTitle":8439,"subtitle":550,"heroImage":8454,"ctaButton":573,"ctaLink":574},[530],{"data":8440,"content":8441,"nodeType":74},{},[8442,8448],{"data":8443,"content":8444,"nodeType":78},{},[8445],{"data":8446,"marks":8447,"value":542,"nodeType":81},{},[],{"data":8449,"content":8450,"nodeType":87},{},[8451],{"data":8452,"marks":8453,"value":549,"nodeType":81},{},[],{"metadata":8455,"sys":8458,"fields":8463},{"tags":8456,"concepts":8457},[],[],{"space":8459,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8461,"publishedVersion":62,"revision":44,"locale":29},{"sys":8460},{"type":12,"linkType":13,"id":14},{"sys":8462},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8464},{"url":565,"details":8465,"fileName":571,"contentType":572},{"size":567,"image":8466},{"width":569,"height":570},{"sys":8468,"fields":8471},{"id":8469,"createdAt":8470},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8472,"slug":8473,"articleIntro":-1,"category":8474},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8475],{"metadata":8476,"sys":8479,"fields":8486},{"tags":8477,"concepts":8478},[],[],{"space":8480,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8482,"publishedVersion":521,"revision":62,"contentType":8484,"locale":29},{"sys":8481},{"type":12,"linkType":13,"id":14},{"sys":8483},{"id":21,"type":12,"linkType":22},{"sys":8485},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8487,"metaTitle":531,"metaDescription":532,"mainTitle":8488,"subtitle":550,"heroImage":8503,"ctaButton":573,"ctaLink":574},[530],{"data":8489,"content":8490,"nodeType":74},{},[8491,8497],{"data":8492,"content":8493,"nodeType":78},{},[8494],{"data":8495,"marks":8496,"value":542,"nodeType":81},{},[],{"data":8498,"content":8499,"nodeType":87},{},[8500],{"data":8501,"marks":8502,"value":549,"nodeType":81},{},[],{"metadata":8504,"sys":8507,"fields":8512},{"tags":8505,"concepts":8506},[],[],{"space":8508,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8510,"publishedVersion":62,"revision":44,"locale":29},{"sys":8509},{"type":12,"linkType":13,"id":14},{"sys":8511},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8513},{"url":565,"details":8514,"fileName":571,"contentType":572},{"size":567,"image":8515},{"width":569,"height":570},{"sys":8517,"fields":8520},{"id":8518,"createdAt":8519},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":8521,"slug":8522,"articleIntro":-1,"category":8523},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[8524],{"metadata":8525,"sys":8528,"fields":8535},{"tags":8526,"concepts":8527},[],[],{"space":8529,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8531,"publishedVersion":521,"revision":62,"contentType":8533,"locale":29},{"sys":8530},{"type":12,"linkType":13,"id":14},{"sys":8532},{"id":21,"type":12,"linkType":22},{"sys":8534},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8536,"metaTitle":531,"metaDescription":532,"mainTitle":8537,"subtitle":550,"heroImage":8552,"ctaButton":573,"ctaLink":574},[530],{"data":8538,"content":8539,"nodeType":74},{},[8540,8546],{"data":8541,"content":8542,"nodeType":78},{},[8543],{"data":8544,"marks":8545,"value":542,"nodeType":81},{},[],{"data":8547,"content":8548,"nodeType":87},{},[8549],{"data":8550,"marks":8551,"value":549,"nodeType":81},{},[],{"metadata":8553,"sys":8556,"fields":8561},{"tags":8554,"concepts":8555},[],[],{"space":8557,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8559,"publishedVersion":62,"revision":44,"locale":29},{"sys":8558},{"type":12,"linkType":13,"id":14},{"sys":8560},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8562},{"url":565,"details":8563,"fileName":571,"contentType":572},{"size":567,"image":8564},{"width":569,"height":570},{"sys":8566,"fields":8569},{"id":8567,"createdAt":8568},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":8570,"slug":8571,"articleIntro":8570,"category":8572},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[8573],{"metadata":8574,"sys":8577,"fields":8584},{"tags":8575,"concepts":8576},[],[],{"space":8578,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8580,"publishedVersion":521,"revision":62,"contentType":8582,"locale":29},{"sys":8579},{"type":12,"linkType":13,"id":14},{"sys":8581},{"id":21,"type":12,"linkType":22},{"sys":8583},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8585,"metaTitle":531,"metaDescription":532,"mainTitle":8586,"subtitle":550,"heroImage":8601,"ctaButton":573,"ctaLink":574},[530],{"data":8587,"content":8588,"nodeType":74},{},[8589,8595],{"data":8590,"content":8591,"nodeType":78},{},[8592],{"data":8593,"marks":8594,"value":542,"nodeType":81},{},[],{"data":8596,"content":8597,"nodeType":87},{},[8598],{"data":8599,"marks":8600,"value":549,"nodeType":81},{},[],{"metadata":8602,"sys":8605,"fields":8610},{"tags":8603,"concepts":8604},[],[],{"space":8606,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8608,"publishedVersion":62,"revision":44,"locale":29},{"sys":8607},{"type":12,"linkType":13,"id":14},{"sys":8609},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8611},{"url":565,"details":8612,"fileName":571,"contentType":572},{"size":567,"image":8613},{"width":569,"height":570},{"sys":8615,"fields":8618},{"id":8616,"createdAt":8617},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":8619,"slug":8620,"articleIntro":8619,"category":8621},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[8622],{"metadata":8623,"sys":8626,"fields":8633},{"tags":8624,"concepts":8625},[],[],{"space":8627,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8629,"publishedVersion":521,"revision":62,"contentType":8631,"locale":29},{"sys":8628},{"type":12,"linkType":13,"id":14},{"sys":8630},{"id":21,"type":12,"linkType":22},{"sys":8632},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8634,"metaTitle":531,"metaDescription":532,"mainTitle":8635,"subtitle":550,"heroImage":8650,"ctaButton":573,"ctaLink":574},[530],{"data":8636,"content":8637,"nodeType":74},{},[8638,8644],{"data":8639,"content":8640,"nodeType":78},{},[8641],{"data":8642,"marks":8643,"value":542,"nodeType":81},{},[],{"data":8645,"content":8646,"nodeType":87},{},[8647],{"data":8648,"marks":8649,"value":549,"nodeType":81},{},[],{"metadata":8651,"sys":8654,"fields":8659},{"tags":8652,"concepts":8653},[],[],{"space":8655,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8657,"publishedVersion":62,"revision":44,"locale":29},{"sys":8656},{"type":12,"linkType":13,"id":14},{"sys":8658},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8660},{"url":565,"details":8661,"fileName":571,"contentType":572},{"size":567,"image":8662},{"width":569,"height":570},{"sys":8664,"fields":8667},{"id":8665,"createdAt":8666},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":8668,"slug":8669,"articleIntro":8668,"category":8670},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[8671],{"metadata":8672,"sys":8675,"fields":8682},{"tags":8673,"concepts":8674},[],[],{"space":8676,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8678,"publishedVersion":521,"revision":62,"contentType":8680,"locale":29},{"sys":8677},{"type":12,"linkType":13,"id":14},{"sys":8679},{"id":21,"type":12,"linkType":22},{"sys":8681},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8683,"metaTitle":531,"metaDescription":532,"mainTitle":8684,"subtitle":550,"heroImage":8699,"ctaButton":573,"ctaLink":574},[530],{"data":8685,"content":8686,"nodeType":74},{},[8687,8693],{"data":8688,"content":8689,"nodeType":78},{},[8690],{"data":8691,"marks":8692,"value":542,"nodeType":81},{},[],{"data":8694,"content":8695,"nodeType":87},{},[8696],{"data":8697,"marks":8698,"value":549,"nodeType":81},{},[],{"metadata":8700,"sys":8703,"fields":8708},{"tags":8701,"concepts":8702},[],[],{"space":8704,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8706,"publishedVersion":62,"revision":44,"locale":29},{"sys":8705},{"type":12,"linkType":13,"id":14},{"sys":8707},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8709},{"url":565,"details":8710,"fileName":571,"contentType":572},{"size":567,"image":8711},{"width":569,"height":570},{"sys":8713,"fields":8716},{"id":8714,"createdAt":8715},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":8717,"slug":8718,"articleIntro":8717,"category":8719},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[8720],{"metadata":8721,"sys":8724,"fields":8731},{"tags":8722,"concepts":8723},[],[],{"space":8725,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8727,"publishedVersion":521,"revision":62,"contentType":8729,"locale":29},{"sys":8726},{"type":12,"linkType":13,"id":14},{"sys":8728},{"id":21,"type":12,"linkType":22},{"sys":8730},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8732,"metaTitle":531,"metaDescription":532,"mainTitle":8733,"subtitle":550,"heroImage":8748,"ctaButton":573,"ctaLink":574},[530],{"data":8734,"content":8735,"nodeType":74},{},[8736,8742],{"data":8737,"content":8738,"nodeType":78},{},[8739],{"data":8740,"marks":8741,"value":542,"nodeType":81},{},[],{"data":8743,"content":8744,"nodeType":87},{},[8745],{"data":8746,"marks":8747,"value":549,"nodeType":81},{},[],{"metadata":8749,"sys":8752,"fields":8757},{"tags":8750,"concepts":8751},[],[],{"space":8753,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8755,"publishedVersion":62,"revision":44,"locale":29},{"sys":8754},{"type":12,"linkType":13,"id":14},{"sys":8756},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8758},{"url":565,"details":8759,"fileName":571,"contentType":572},{"size":567,"image":8760},{"width":569,"height":570},{"sys":8762,"fields":8765},{"id":8763,"createdAt":8764},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":8766,"slug":8767,"articleIntro":8766,"category":8768},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[8769],{"metadata":8770,"sys":8773,"fields":8780},{"tags":8771,"concepts":8772},[],[],{"space":8774,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8776,"publishedVersion":521,"revision":62,"contentType":8778,"locale":29},{"sys":8775},{"type":12,"linkType":13,"id":14},{"sys":8777},{"id":21,"type":12,"linkType":22},{"sys":8779},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8781,"metaTitle":531,"metaDescription":532,"mainTitle":8782,"subtitle":550,"heroImage":8797,"ctaButton":573,"ctaLink":574},[530],{"data":8783,"content":8784,"nodeType":74},{},[8785,8791],{"data":8786,"content":8787,"nodeType":78},{},[8788],{"data":8789,"marks":8790,"value":542,"nodeType":81},{},[],{"data":8792,"content":8793,"nodeType":87},{},[8794],{"data":8795,"marks":8796,"value":549,"nodeType":81},{},[],{"metadata":8798,"sys":8801,"fields":8806},{"tags":8799,"concepts":8800},[],[],{"space":8802,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8804,"publishedVersion":62,"revision":44,"locale":29},{"sys":8803},{"type":12,"linkType":13,"id":14},{"sys":8805},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8807},{"url":565,"details":8808,"fileName":571,"contentType":572},{"size":567,"image":8809},{"width":569,"height":570},{"sys":8811,"fields":8814},{"id":8812,"createdAt":8813},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":8815,"slug":8816,"articleIntro":8815,"category":8817},"6248 - Divers","compte-6248-divers",[8818],{"metadata":8819,"sys":8822,"fields":8829},{"tags":8820,"concepts":8821},[],[],{"space":8823,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8825,"publishedVersion":521,"revision":62,"contentType":8827,"locale":29},{"sys":8824},{"type":12,"linkType":13,"id":14},{"sys":8826},{"id":21,"type":12,"linkType":22},{"sys":8828},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8830,"metaTitle":531,"metaDescription":532,"mainTitle":8831,"subtitle":550,"heroImage":8846,"ctaButton":573,"ctaLink":574},[530],{"data":8832,"content":8833,"nodeType":74},{},[8834,8840],{"data":8835,"content":8836,"nodeType":78},{},[8837],{"data":8838,"marks":8839,"value":542,"nodeType":81},{},[],{"data":8841,"content":8842,"nodeType":87},{},[8843],{"data":8844,"marks":8845,"value":549,"nodeType":81},{},[],{"metadata":8847,"sys":8850,"fields":8855},{"tags":8848,"concepts":8849},[],[],{"space":8851,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8853,"publishedVersion":62,"revision":44,"locale":29},{"sys":8852},{"type":12,"linkType":13,"id":14},{"sys":8854},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8856},{"url":565,"details":8857,"fileName":571,"contentType":572},{"size":567,"image":8858},{"width":569,"height":570},{"sys":8860,"fields":8863},{"id":8861,"createdAt":8862},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":8864,"slug":8865,"articleIntro":-1,"category":8866},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[8867],{"metadata":8868,"sys":8871,"fields":8878},{"tags":8869,"concepts":8870},[],[],{"space":8872,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8874,"publishedVersion":521,"revision":62,"contentType":8876,"locale":29},{"sys":8873},{"type":12,"linkType":13,"id":14},{"sys":8875},{"id":21,"type":12,"linkType":22},{"sys":8877},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8879,"metaTitle":531,"metaDescription":532,"mainTitle":8880,"subtitle":550,"heroImage":8895,"ctaButton":573,"ctaLink":574},[530],{"data":8881,"content":8882,"nodeType":74},{},[8883,8889],{"data":8884,"content":8885,"nodeType":78},{},[8886],{"data":8887,"marks":8888,"value":542,"nodeType":81},{},[],{"data":8890,"content":8891,"nodeType":87},{},[8892],{"data":8893,"marks":8894,"value":549,"nodeType":81},{},[],{"metadata":8896,"sys":8899,"fields":8904},{"tags":8897,"concepts":8898},[],[],{"space":8900,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8902,"publishedVersion":62,"revision":44,"locale":29},{"sys":8901},{"type":12,"linkType":13,"id":14},{"sys":8903},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8905},{"url":565,"details":8906,"fileName":571,"contentType":572},{"size":567,"image":8907},{"width":569,"height":570},{"sys":8909,"fields":8912},{"id":8910,"createdAt":8911},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":8913,"slug":8914,"articleIntro":8913,"category":8915},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[8916],{"metadata":8917,"sys":8920,"fields":8927},{"tags":8918,"concepts":8919},[],[],{"space":8921,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8923,"publishedVersion":521,"revision":62,"contentType":8925,"locale":29},{"sys":8922},{"type":12,"linkType":13,"id":14},{"sys":8924},{"id":21,"type":12,"linkType":22},{"sys":8926},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8928,"metaTitle":531,"metaDescription":532,"mainTitle":8929,"subtitle":550,"heroImage":8944,"ctaButton":573,"ctaLink":574},[530],{"data":8930,"content":8931,"nodeType":74},{},[8932,8938],{"data":8933,"content":8934,"nodeType":78},{},[8935],{"data":8936,"marks":8937,"value":542,"nodeType":81},{},[],{"data":8939,"content":8940,"nodeType":87},{},[8941],{"data":8942,"marks":8943,"value":549,"nodeType":81},{},[],{"metadata":8945,"sys":8948,"fields":8953},{"tags":8946,"concepts":8947},[],[],{"space":8949,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":8951,"publishedVersion":62,"revision":44,"locale":29},{"sys":8950},{"type":12,"linkType":13,"id":14},{"sys":8952},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":8954},{"url":565,"details":8955,"fileName":571,"contentType":572},{"size":567,"image":8956},{"width":569,"height":570},{"sys":8958,"fields":8961},{"id":8959,"createdAt":8960},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":8962,"slug":8963,"articleIntro":-1,"category":8964},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[8965],{"metadata":8966,"sys":8969,"fields":8976},{"tags":8967,"concepts":8968},[],[],{"space":8970,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":8972,"publishedVersion":521,"revision":62,"contentType":8974,"locale":29},{"sys":8971},{"type":12,"linkType":13,"id":14},{"sys":8973},{"id":21,"type":12,"linkType":22},{"sys":8975},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":8977,"metaTitle":531,"metaDescription":532,"mainTitle":8978,"subtitle":550,"heroImage":8993,"ctaButton":573,"ctaLink":574},[530],{"data":8979,"content":8980,"nodeType":74},{},[8981,8987],{"data":8982,"content":8983,"nodeType":78},{},[8984],{"data":8985,"marks":8986,"value":542,"nodeType":81},{},[],{"data":8988,"content":8989,"nodeType":87},{},[8990],{"data":8991,"marks":8992,"value":549,"nodeType":81},{},[],{"metadata":8994,"sys":8997,"fields":9002},{"tags":8995,"concepts":8996},[],[],{"space":8998,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9000,"publishedVersion":62,"revision":44,"locale":29},{"sys":8999},{"type":12,"linkType":13,"id":14},{"sys":9001},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9003},{"url":565,"details":9004,"fileName":571,"contentType":572},{"size":567,"image":9005},{"width":569,"height":570},{"sys":9007,"fields":9010},{"id":9008,"createdAt":9009},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":9011,"slug":9012,"articleIntro":-1,"category":9013},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[9014],{"metadata":9015,"sys":9018,"fields":9025},{"tags":9016,"concepts":9017},[],[],{"space":9019,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9021,"publishedVersion":521,"revision":62,"contentType":9023,"locale":29},{"sys":9020},{"type":12,"linkType":13,"id":14},{"sys":9022},{"id":21,"type":12,"linkType":22},{"sys":9024},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9026,"metaTitle":531,"metaDescription":532,"mainTitle":9027,"subtitle":550,"heroImage":9042,"ctaButton":573,"ctaLink":574},[530],{"data":9028,"content":9029,"nodeType":74},{},[9030,9036],{"data":9031,"content":9032,"nodeType":78},{},[9033],{"data":9034,"marks":9035,"value":542,"nodeType":81},{},[],{"data":9037,"content":9038,"nodeType":87},{},[9039],{"data":9040,"marks":9041,"value":549,"nodeType":81},{},[],{"metadata":9043,"sys":9046,"fields":9051},{"tags":9044,"concepts":9045},[],[],{"space":9047,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9049,"publishedVersion":62,"revision":44,"locale":29},{"sys":9048},{"type":12,"linkType":13,"id":14},{"sys":9050},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9052},{"url":565,"details":9053,"fileName":571,"contentType":572},{"size":567,"image":9054},{"width":569,"height":570},{"sys":9056,"fields":9059},{"id":9057,"createdAt":9058},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":9060,"slug":9061,"articleIntro":-1,"category":9062},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[9063],{"metadata":9064,"sys":9067,"fields":9074},{"tags":9065,"concepts":9066},[],[],{"space":9068,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9070,"publishedVersion":521,"revision":62,"contentType":9072,"locale":29},{"sys":9069},{"type":12,"linkType":13,"id":14},{"sys":9071},{"id":21,"type":12,"linkType":22},{"sys":9073},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9075,"metaTitle":531,"metaDescription":532,"mainTitle":9076,"subtitle":550,"heroImage":9091,"ctaButton":573,"ctaLink":574},[530],{"data":9077,"content":9078,"nodeType":74},{},[9079,9085],{"data":9080,"content":9081,"nodeType":78},{},[9082],{"data":9083,"marks":9084,"value":542,"nodeType":81},{},[],{"data":9086,"content":9087,"nodeType":87},{},[9088],{"data":9089,"marks":9090,"value":549,"nodeType":81},{},[],{"metadata":9092,"sys":9095,"fields":9100},{"tags":9093,"concepts":9094},[],[],{"space":9096,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9098,"publishedVersion":62,"revision":44,"locale":29},{"sys":9097},{"type":12,"linkType":13,"id":14},{"sys":9099},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9101},{"url":565,"details":9102,"fileName":571,"contentType":572},{"size":567,"image":9103},{"width":569,"height":570},{"sys":9105,"fields":9108},{"id":9106,"createdAt":9107},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":9109,"slug":9110,"articleIntro":9109,"category":9111},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[9112],{"metadata":9113,"sys":9116,"fields":9123},{"tags":9114,"concepts":9115},[],[],{"space":9117,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9119,"publishedVersion":521,"revision":62,"contentType":9121,"locale":29},{"sys":9118},{"type":12,"linkType":13,"id":14},{"sys":9120},{"id":21,"type":12,"linkType":22},{"sys":9122},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9124,"metaTitle":531,"metaDescription":532,"mainTitle":9125,"subtitle":550,"heroImage":9140,"ctaButton":573,"ctaLink":574},[530],{"data":9126,"content":9127,"nodeType":74},{},[9128,9134],{"data":9129,"content":9130,"nodeType":78},{},[9131],{"data":9132,"marks":9133,"value":542,"nodeType":81},{},[],{"data":9135,"content":9136,"nodeType":87},{},[9137],{"data":9138,"marks":9139,"value":549,"nodeType":81},{},[],{"metadata":9141,"sys":9144,"fields":9149},{"tags":9142,"concepts":9143},[],[],{"space":9145,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9147,"publishedVersion":62,"revision":44,"locale":29},{"sys":9146},{"type":12,"linkType":13,"id":14},{"sys":9148},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9150},{"url":565,"details":9151,"fileName":571,"contentType":572},{"size":567,"image":9152},{"width":569,"height":570},{"sys":9154,"fields":9157},{"id":9155,"createdAt":9156},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":9158,"slug":9159,"articleIntro":9158,"category":9160},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[9161],{"metadata":9162,"sys":9165,"fields":9172},{"tags":9163,"concepts":9164},[],[],{"space":9166,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9168,"publishedVersion":521,"revision":62,"contentType":9170,"locale":29},{"sys":9167},{"type":12,"linkType":13,"id":14},{"sys":9169},{"id":21,"type":12,"linkType":22},{"sys":9171},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9173,"metaTitle":531,"metaDescription":532,"mainTitle":9174,"subtitle":550,"heroImage":9189,"ctaButton":573,"ctaLink":574},[530],{"data":9175,"content":9176,"nodeType":74},{},[9177,9183],{"data":9178,"content":9179,"nodeType":78},{},[9180],{"data":9181,"marks":9182,"value":542,"nodeType":81},{},[],{"data":9184,"content":9185,"nodeType":87},{},[9186],{"data":9187,"marks":9188,"value":549,"nodeType":81},{},[],{"metadata":9190,"sys":9193,"fields":9198},{"tags":9191,"concepts":9192},[],[],{"space":9194,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9196,"publishedVersion":62,"revision":44,"locale":29},{"sys":9195},{"type":12,"linkType":13,"id":14},{"sys":9197},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9199},{"url":565,"details":9200,"fileName":571,"contentType":572},{"size":567,"image":9201},{"width":569,"height":570},{"sys":9203,"fields":9206},{"id":9204,"createdAt":9205},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":9207,"slug":9208,"articleIntro":-1,"category":9209},"Compte 512 - Banques","compte-512-banques",[9210],{"metadata":9211,"sys":9214,"fields":9221},{"tags":9212,"concepts":9213},[],[],{"space":9215,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9217,"publishedVersion":521,"revision":62,"contentType":9219,"locale":29},{"sys":9216},{"type":12,"linkType":13,"id":14},{"sys":9218},{"id":21,"type":12,"linkType":22},{"sys":9220},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9222,"metaTitle":531,"metaDescription":532,"mainTitle":9223,"subtitle":550,"heroImage":9238,"ctaButton":573,"ctaLink":574},[530],{"data":9224,"content":9225,"nodeType":74},{},[9226,9232],{"data":9227,"content":9228,"nodeType":78},{},[9229],{"data":9230,"marks":9231,"value":542,"nodeType":81},{},[],{"data":9233,"content":9234,"nodeType":87},{},[9235],{"data":9236,"marks":9237,"value":549,"nodeType":81},{},[],{"metadata":9239,"sys":9242,"fields":9247},{"tags":9240,"concepts":9241},[],[],{"space":9243,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9245,"publishedVersion":62,"revision":44,"locale":29},{"sys":9244},{"type":12,"linkType":13,"id":14},{"sys":9246},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9248},{"url":565,"details":9249,"fileName":571,"contentType":572},{"size":567,"image":9250},{"width":569,"height":570},{"sys":9252,"fields":9255},{"id":9253,"createdAt":9254},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":9256,"slug":9257,"articleIntro":9256,"category":9258},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[9259],{"metadata":9260,"sys":9263,"fields":9270},{"tags":9261,"concepts":9262},[],[],{"space":9264,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9266,"publishedVersion":521,"revision":62,"contentType":9268,"locale":29},{"sys":9265},{"type":12,"linkType":13,"id":14},{"sys":9267},{"id":21,"type":12,"linkType":22},{"sys":9269},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9271,"metaTitle":531,"metaDescription":532,"mainTitle":9272,"subtitle":550,"heroImage":9287,"ctaButton":573,"ctaLink":574},[530],{"data":9273,"content":9274,"nodeType":74},{},[9275,9281],{"data":9276,"content":9277,"nodeType":78},{},[9278],{"data":9279,"marks":9280,"value":542,"nodeType":81},{},[],{"data":9282,"content":9283,"nodeType":87},{},[9284],{"data":9285,"marks":9286,"value":549,"nodeType":81},{},[],{"metadata":9288,"sys":9291,"fields":9296},{"tags":9289,"concepts":9290},[],[],{"space":9292,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9294,"publishedVersion":62,"revision":44,"locale":29},{"sys":9293},{"type":12,"linkType":13,"id":14},{"sys":9295},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9297},{"url":565,"details":9298,"fileName":571,"contentType":572},{"size":567,"image":9299},{"width":569,"height":570},{"sys":9301,"fields":9304},{"id":9302,"createdAt":9303},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":9305,"slug":9306,"articleIntro":9305,"category":9307},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[9308],{"metadata":9309,"sys":9312,"fields":9319},{"tags":9310,"concepts":9311},[],[],{"space":9313,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9315,"publishedVersion":521,"revision":62,"contentType":9317,"locale":29},{"sys":9314},{"type":12,"linkType":13,"id":14},{"sys":9316},{"id":21,"type":12,"linkType":22},{"sys":9318},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9320,"metaTitle":531,"metaDescription":532,"mainTitle":9321,"subtitle":550,"heroImage":9336,"ctaButton":573,"ctaLink":574},[530],{"data":9322,"content":9323,"nodeType":74},{},[9324,9330],{"data":9325,"content":9326,"nodeType":78},{},[9327],{"data":9328,"marks":9329,"value":542,"nodeType":81},{},[],{"data":9331,"content":9332,"nodeType":87},{},[9333],{"data":9334,"marks":9335,"value":549,"nodeType":81},{},[],{"metadata":9337,"sys":9340,"fields":9345},{"tags":9338,"concepts":9339},[],[],{"space":9341,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9343,"publishedVersion":62,"revision":44,"locale":29},{"sys":9342},{"type":12,"linkType":13,"id":14},{"sys":9344},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9346},{"url":565,"details":9347,"fileName":571,"contentType":572},{"size":567,"image":9348},{"width":569,"height":570},{"sys":9350,"fields":9353},{"id":9351,"createdAt":9352},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":9354,"slug":9355,"articleIntro":-1,"category":9356},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[9357],{"metadata":9358,"sys":9361,"fields":9368},{"tags":9359,"concepts":9360},[],[],{"space":9362,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9364,"publishedVersion":521,"revision":62,"contentType":9366,"locale":29},{"sys":9363},{"type":12,"linkType":13,"id":14},{"sys":9365},{"id":21,"type":12,"linkType":22},{"sys":9367},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9369,"metaTitle":531,"metaDescription":532,"mainTitle":9370,"subtitle":550,"heroImage":9385,"ctaButton":573,"ctaLink":574},[530],{"data":9371,"content":9372,"nodeType":74},{},[9373,9379],{"data":9374,"content":9375,"nodeType":78},{},[9376],{"data":9377,"marks":9378,"value":542,"nodeType":81},{},[],{"data":9380,"content":9381,"nodeType":87},{},[9382],{"data":9383,"marks":9384,"value":549,"nodeType":81},{},[],{"metadata":9386,"sys":9389,"fields":9394},{"tags":9387,"concepts":9388},[],[],{"space":9390,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9392,"publishedVersion":62,"revision":44,"locale":29},{"sys":9391},{"type":12,"linkType":13,"id":14},{"sys":9393},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9395},{"url":565,"details":9396,"fileName":571,"contentType":572},{"size":567,"image":9397},{"width":569,"height":570},{"sys":9399,"fields":9402},{"id":9400,"createdAt":9401},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":9403,"slug":9404,"articleIntro":-1,"category":9405},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[9406],{"metadata":9407,"sys":9410,"fields":9417},{"tags":9408,"concepts":9409},[],[],{"space":9411,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9413,"publishedVersion":521,"revision":62,"contentType":9415,"locale":29},{"sys":9412},{"type":12,"linkType":13,"id":14},{"sys":9414},{"id":21,"type":12,"linkType":22},{"sys":9416},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9418,"metaTitle":531,"metaDescription":532,"mainTitle":9419,"subtitle":550,"heroImage":9434,"ctaButton":573,"ctaLink":574},[530],{"data":9420,"content":9421,"nodeType":74},{},[9422,9428],{"data":9423,"content":9424,"nodeType":78},{},[9425],{"data":9426,"marks":9427,"value":542,"nodeType":81},{},[],{"data":9429,"content":9430,"nodeType":87},{},[9431],{"data":9432,"marks":9433,"value":549,"nodeType":81},{},[],{"metadata":9435,"sys":9438,"fields":9443},{"tags":9436,"concepts":9437},[],[],{"space":9439,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9441,"publishedVersion":62,"revision":44,"locale":29},{"sys":9440},{"type":12,"linkType":13,"id":14},{"sys":9442},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9444},{"url":565,"details":9445,"fileName":571,"contentType":572},{"size":567,"image":9446},{"width":569,"height":570},{"sys":9448,"fields":9451},{"id":9449,"createdAt":9450},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":9452,"slug":9453,"articleIntro":9452,"category":9454},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[9455],{"metadata":9456,"sys":9459,"fields":9466},{"tags":9457,"concepts":9458},[],[],{"space":9460,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9462,"publishedVersion":521,"revision":62,"contentType":9464,"locale":29},{"sys":9461},{"type":12,"linkType":13,"id":14},{"sys":9463},{"id":21,"type":12,"linkType":22},{"sys":9465},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9467,"metaTitle":531,"metaDescription":532,"mainTitle":9468,"subtitle":550,"heroImage":9483,"ctaButton":573,"ctaLink":574},[530],{"data":9469,"content":9470,"nodeType":74},{},[9471,9477],{"data":9472,"content":9473,"nodeType":78},{},[9474],{"data":9475,"marks":9476,"value":542,"nodeType":81},{},[],{"data":9478,"content":9479,"nodeType":87},{},[9480],{"data":9481,"marks":9482,"value":549,"nodeType":81},{},[],{"metadata":9484,"sys":9487,"fields":9492},{"tags":9485,"concepts":9486},[],[],{"space":9488,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9490,"publishedVersion":62,"revision":44,"locale":29},{"sys":9489},{"type":12,"linkType":13,"id":14},{"sys":9491},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9493},{"url":565,"details":9494,"fileName":571,"contentType":572},{"size":567,"image":9495},{"width":569,"height":570},{"sys":9497,"fields":9500},{"id":9498,"createdAt":9499},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":9501,"slug":9502,"articleIntro":9501,"category":9503},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[9504],{"metadata":9505,"sys":9508,"fields":9515},{"tags":9506,"concepts":9507},[],[],{"space":9509,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9511,"publishedVersion":521,"revision":62,"contentType":9513,"locale":29},{"sys":9510},{"type":12,"linkType":13,"id":14},{"sys":9512},{"id":21,"type":12,"linkType":22},{"sys":9514},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9516,"metaTitle":531,"metaDescription":532,"mainTitle":9517,"subtitle":550,"heroImage":9532,"ctaButton":573,"ctaLink":574},[530],{"data":9518,"content":9519,"nodeType":74},{},[9520,9526],{"data":9521,"content":9522,"nodeType":78},{},[9523],{"data":9524,"marks":9525,"value":542,"nodeType":81},{},[],{"data":9527,"content":9528,"nodeType":87},{},[9529],{"data":9530,"marks":9531,"value":549,"nodeType":81},{},[],{"metadata":9533,"sys":9536,"fields":9541},{"tags":9534,"concepts":9535},[],[],{"space":9537,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9539,"publishedVersion":62,"revision":44,"locale":29},{"sys":9538},{"type":12,"linkType":13,"id":14},{"sys":9540},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9542},{"url":565,"details":9543,"fileName":571,"contentType":572},{"size":567,"image":9544},{"width":569,"height":570},{"sys":9546,"fields":9549},{"id":9547,"createdAt":9548},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":9550,"slug":9551,"articleIntro":9550,"category":9552},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[9553],{"metadata":9554,"sys":9557,"fields":9564},{"tags":9555,"concepts":9556},[],[],{"space":9558,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9560,"publishedVersion":521,"revision":62,"contentType":9562,"locale":29},{"sys":9559},{"type":12,"linkType":13,"id":14},{"sys":9561},{"id":21,"type":12,"linkType":22},{"sys":9563},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9565,"metaTitle":531,"metaDescription":532,"mainTitle":9566,"subtitle":550,"heroImage":9581,"ctaButton":573,"ctaLink":574},[530],{"data":9567,"content":9568,"nodeType":74},{},[9569,9575],{"data":9570,"content":9571,"nodeType":78},{},[9572],{"data":9573,"marks":9574,"value":542,"nodeType":81},{},[],{"data":9576,"content":9577,"nodeType":87},{},[9578],{"data":9579,"marks":9580,"value":549,"nodeType":81},{},[],{"metadata":9582,"sys":9585,"fields":9590},{"tags":9583,"concepts":9584},[],[],{"space":9586,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9588,"publishedVersion":62,"revision":44,"locale":29},{"sys":9587},{"type":12,"linkType":13,"id":14},{"sys":9589},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9591},{"url":565,"details":9592,"fileName":571,"contentType":572},{"size":567,"image":9593},{"width":569,"height":570},{"sys":9595,"fields":9598},{"id":9596,"createdAt":9597},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":9599,"slug":9600,"articleIntro":9599,"category":9601},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[9602],{"metadata":9603,"sys":9606,"fields":9613},{"tags":9604,"concepts":9605},[],[],{"space":9607,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9609,"publishedVersion":521,"revision":62,"contentType":9611,"locale":29},{"sys":9608},{"type":12,"linkType":13,"id":14},{"sys":9610},{"id":21,"type":12,"linkType":22},{"sys":9612},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9614,"metaTitle":531,"metaDescription":532,"mainTitle":9615,"subtitle":550,"heroImage":9630,"ctaButton":573,"ctaLink":574},[530],{"data":9616,"content":9617,"nodeType":74},{},[9618,9624],{"data":9619,"content":9620,"nodeType":78},{},[9621],{"data":9622,"marks":9623,"value":542,"nodeType":81},{},[],{"data":9625,"content":9626,"nodeType":87},{},[9627],{"data":9628,"marks":9629,"value":549,"nodeType":81},{},[],{"metadata":9631,"sys":9634,"fields":9639},{"tags":9632,"concepts":9633},[],[],{"space":9635,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9637,"publishedVersion":62,"revision":44,"locale":29},{"sys":9636},{"type":12,"linkType":13,"id":14},{"sys":9638},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9640},{"url":565,"details":9641,"fileName":571,"contentType":572},{"size":567,"image":9642},{"width":569,"height":570},{"sys":9644,"fields":9647},{"id":9645,"createdAt":9646},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":9648,"slug":9649,"articleIntro":9648,"category":9650},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[9651],{"metadata":9652,"sys":9655,"fields":9662},{"tags":9653,"concepts":9654},[],[],{"space":9656,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9658,"publishedVersion":521,"revision":62,"contentType":9660,"locale":29},{"sys":9657},{"type":12,"linkType":13,"id":14},{"sys":9659},{"id":21,"type":12,"linkType":22},{"sys":9661},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9663,"metaTitle":531,"metaDescription":532,"mainTitle":9664,"subtitle":550,"heroImage":9679,"ctaButton":573,"ctaLink":574},[530],{"data":9665,"content":9666,"nodeType":74},{},[9667,9673],{"data":9668,"content":9669,"nodeType":78},{},[9670],{"data":9671,"marks":9672,"value":542,"nodeType":81},{},[],{"data":9674,"content":9675,"nodeType":87},{},[9676],{"data":9677,"marks":9678,"value":549,"nodeType":81},{},[],{"metadata":9680,"sys":9683,"fields":9688},{"tags":9681,"concepts":9682},[],[],{"space":9684,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9686,"publishedVersion":62,"revision":44,"locale":29},{"sys":9685},{"type":12,"linkType":13,"id":14},{"sys":9687},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9689},{"url":565,"details":9690,"fileName":571,"contentType":572},{"size":567,"image":9691},{"width":569,"height":570},{"sys":9693,"fields":9696},{"id":9694,"createdAt":9695},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":9697,"slug":9698,"articleIntro":9697,"category":9699},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[9700],{"metadata":9701,"sys":9704,"fields":9711},{"tags":9702,"concepts":9703},[],[],{"space":9705,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9707,"publishedVersion":521,"revision":62,"contentType":9709,"locale":29},{"sys":9706},{"type":12,"linkType":13,"id":14},{"sys":9708},{"id":21,"type":12,"linkType":22},{"sys":9710},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9712,"metaTitle":531,"metaDescription":532,"mainTitle":9713,"subtitle":550,"heroImage":9728,"ctaButton":573,"ctaLink":574},[530],{"data":9714,"content":9715,"nodeType":74},{},[9716,9722],{"data":9717,"content":9718,"nodeType":78},{},[9719],{"data":9720,"marks":9721,"value":542,"nodeType":81},{},[],{"data":9723,"content":9724,"nodeType":87},{},[9725],{"data":9726,"marks":9727,"value":549,"nodeType":81},{},[],{"metadata":9729,"sys":9732,"fields":9737},{"tags":9730,"concepts":9731},[],[],{"space":9733,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9735,"publishedVersion":62,"revision":44,"locale":29},{"sys":9734},{"type":12,"linkType":13,"id":14},{"sys":9736},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9738},{"url":565,"details":9739,"fileName":571,"contentType":572},{"size":567,"image":9740},{"width":569,"height":570},{"sys":9742,"fields":9745},{"id":9743,"createdAt":9744},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":9746,"slug":9747,"articleIntro":9746,"category":9748},"Compte 213 - Constructions","compte-213-constructions",[9749],{"metadata":9750,"sys":9753,"fields":9760},{"tags":9751,"concepts":9752},[],[],{"space":9754,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9756,"publishedVersion":521,"revision":62,"contentType":9758,"locale":29},{"sys":9755},{"type":12,"linkType":13,"id":14},{"sys":9757},{"id":21,"type":12,"linkType":22},{"sys":9759},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9761,"metaTitle":531,"metaDescription":532,"mainTitle":9762,"subtitle":550,"heroImage":9777,"ctaButton":573,"ctaLink":574},[530],{"data":9763,"content":9764,"nodeType":74},{},[9765,9771],{"data":9766,"content":9767,"nodeType":78},{},[9768],{"data":9769,"marks":9770,"value":542,"nodeType":81},{},[],{"data":9772,"content":9773,"nodeType":87},{},[9774],{"data":9775,"marks":9776,"value":549,"nodeType":81},{},[],{"metadata":9778,"sys":9781,"fields":9786},{"tags":9779,"concepts":9780},[],[],{"space":9782,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9784,"publishedVersion":62,"revision":44,"locale":29},{"sys":9783},{"type":12,"linkType":13,"id":14},{"sys":9785},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9787},{"url":565,"details":9788,"fileName":571,"contentType":572},{"size":567,"image":9789},{"width":569,"height":570},{"sys":9791,"fields":9794},{"id":9792,"createdAt":9793},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":9795,"slug":9796,"articleIntro":-1,"category":9797},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[9798],{"metadata":9799,"sys":9802,"fields":9809},{"tags":9800,"concepts":9801},[],[],{"space":9803,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9805,"publishedVersion":521,"revision":62,"contentType":9807,"locale":29},{"sys":9804},{"type":12,"linkType":13,"id":14},{"sys":9806},{"id":21,"type":12,"linkType":22},{"sys":9808},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9810,"metaTitle":531,"metaDescription":532,"mainTitle":9811,"subtitle":550,"heroImage":9826,"ctaButton":573,"ctaLink":574},[530],{"data":9812,"content":9813,"nodeType":74},{},[9814,9820],{"data":9815,"content":9816,"nodeType":78},{},[9817],{"data":9818,"marks":9819,"value":542,"nodeType":81},{},[],{"data":9821,"content":9822,"nodeType":87},{},[9823],{"data":9824,"marks":9825,"value":549,"nodeType":81},{},[],{"metadata":9827,"sys":9830,"fields":9835},{"tags":9828,"concepts":9829},[],[],{"space":9831,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9833,"publishedVersion":62,"revision":44,"locale":29},{"sys":9832},{"type":12,"linkType":13,"id":14},{"sys":9834},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9836},{"url":565,"details":9837,"fileName":571,"contentType":572},{"size":567,"image":9838},{"width":569,"height":570},{"sys":9840,"fields":9843},{"id":9841,"createdAt":9842},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":9844,"slug":9845,"articleIntro":9844,"category":9846},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[9847],{"metadata":9848,"sys":9851,"fields":9858},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9854,"publishedVersion":521,"revision":62,"contentType":9856,"locale":29},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":21,"type":12,"linkType":22},{"sys":9857},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9859,"metaTitle":531,"metaDescription":532,"mainTitle":9860,"subtitle":550,"heroImage":9875,"ctaButton":573,"ctaLink":574},[530],{"data":9861,"content":9862,"nodeType":74},{},[9863,9869],{"data":9864,"content":9865,"nodeType":78},{},[9866],{"data":9867,"marks":9868,"value":542,"nodeType":81},{},[],{"data":9870,"content":9871,"nodeType":87},{},[9872],{"data":9873,"marks":9874,"value":549,"nodeType":81},{},[],{"metadata":9876,"sys":9879,"fields":9884},{"tags":9877,"concepts":9878},[],[],{"space":9880,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9882,"publishedVersion":62,"revision":44,"locale":29},{"sys":9881},{"type":12,"linkType":13,"id":14},{"sys":9883},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9885},{"url":565,"details":9886,"fileName":571,"contentType":572},{"size":567,"image":9887},{"width":569,"height":570},{"sys":9889,"fields":9892},{"id":9890,"createdAt":9891},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":9893,"slug":9894,"articleIntro":9893,"category":9895},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[9896],{"metadata":9897,"sys":9900,"fields":9907},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9903,"publishedVersion":521,"revision":62,"contentType":9905,"locale":29},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":21,"type":12,"linkType":22},{"sys":9906},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9908,"metaTitle":531,"metaDescription":532,"mainTitle":9909,"subtitle":550,"heroImage":9924,"ctaButton":573,"ctaLink":574},[530],{"data":9910,"content":9911,"nodeType":74},{},[9912,9918],{"data":9913,"content":9914,"nodeType":78},{},[9915],{"data":9916,"marks":9917,"value":542,"nodeType":81},{},[],{"data":9919,"content":9920,"nodeType":87},{},[9921],{"data":9922,"marks":9923,"value":549,"nodeType":81},{},[],{"metadata":9925,"sys":9928,"fields":9933},{"tags":9926,"concepts":9927},[],[],{"space":9929,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9931,"publishedVersion":62,"revision":44,"locale":29},{"sys":9930},{"type":12,"linkType":13,"id":14},{"sys":9932},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9934},{"url":565,"details":9935,"fileName":571,"contentType":572},{"size":567,"image":9936},{"width":569,"height":570},{"sys":9938,"fields":9941},{"id":9939,"createdAt":9940},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":9942,"slug":9943,"articleIntro":9942,"category":9944},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[9945],{"metadata":9946,"sys":9949,"fields":9956},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":9952,"publishedVersion":521,"revision":62,"contentType":9954,"locale":29},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":21,"type":12,"linkType":22},{"sys":9955},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":9957,"metaTitle":531,"metaDescription":532,"mainTitle":9958,"subtitle":550,"heroImage":9973,"ctaButton":573,"ctaLink":574},[530],{"data":9959,"content":9960,"nodeType":74},{},[9961,9967],{"data":9962,"content":9963,"nodeType":78},{},[9964],{"data":9965,"marks":9966,"value":542,"nodeType":81},{},[],{"data":9968,"content":9969,"nodeType":87},{},[9970],{"data":9971,"marks":9972,"value":549,"nodeType":81},{},[],{"metadata":9974,"sys":9977,"fields":9982},{"tags":9975,"concepts":9976},[],[],{"space":9978,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":9980,"publishedVersion":62,"revision":44,"locale":29},{"sys":9979},{"type":12,"linkType":13,"id":14},{"sys":9981},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":9983},{"url":565,"details":9984,"fileName":571,"contentType":572},{"size":567,"image":9985},{"width":569,"height":570},{"sys":9987,"fields":9990},{"id":9988,"createdAt":9989},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":9991,"slug":9992,"articleIntro":-1,"category":9993},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[9994],{"metadata":9995,"sys":9998,"fields":10005},{"tags":9996,"concepts":9997},[],[],{"space":9999,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10001,"publishedVersion":521,"revision":62,"contentType":10003,"locale":29},{"sys":10000},{"type":12,"linkType":13,"id":14},{"sys":10002},{"id":21,"type":12,"linkType":22},{"sys":10004},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10006,"metaTitle":531,"metaDescription":532,"mainTitle":10007,"subtitle":550,"heroImage":10022,"ctaButton":573,"ctaLink":574},[530],{"data":10008,"content":10009,"nodeType":74},{},[10010,10016],{"data":10011,"content":10012,"nodeType":78},{},[10013],{"data":10014,"marks":10015,"value":542,"nodeType":81},{},[],{"data":10017,"content":10018,"nodeType":87},{},[10019],{"data":10020,"marks":10021,"value":549,"nodeType":81},{},[],{"metadata":10023,"sys":10026,"fields":10031},{"tags":10024,"concepts":10025},[],[],{"space":10027,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10029,"publishedVersion":62,"revision":44,"locale":29},{"sys":10028},{"type":12,"linkType":13,"id":14},{"sys":10030},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10032},{"url":565,"details":10033,"fileName":571,"contentType":572},{"size":567,"image":10034},{"width":569,"height":570},{"sys":10036,"fields":10039},{"id":10037,"createdAt":10038},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":10040,"slug":10041,"articleIntro":10040,"category":10042},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[10043],{"metadata":10044,"sys":10047,"fields":10054},{"tags":10045,"concepts":10046},[],[],{"space":10048,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10050,"publishedVersion":521,"revision":62,"contentType":10052,"locale":29},{"sys":10049},{"type":12,"linkType":13,"id":14},{"sys":10051},{"id":21,"type":12,"linkType":22},{"sys":10053},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10055,"metaTitle":531,"metaDescription":532,"mainTitle":10056,"subtitle":550,"heroImage":10071,"ctaButton":573,"ctaLink":574},[530],{"data":10057,"content":10058,"nodeType":74},{},[10059,10065],{"data":10060,"content":10061,"nodeType":78},{},[10062],{"data":10063,"marks":10064,"value":542,"nodeType":81},{},[],{"data":10066,"content":10067,"nodeType":87},{},[10068],{"data":10069,"marks":10070,"value":549,"nodeType":81},{},[],{"metadata":10072,"sys":10075,"fields":10080},{"tags":10073,"concepts":10074},[],[],{"space":10076,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10078,"publishedVersion":62,"revision":44,"locale":29},{"sys":10077},{"type":12,"linkType":13,"id":14},{"sys":10079},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10081},{"url":565,"details":10082,"fileName":571,"contentType":572},{"size":567,"image":10083},{"width":569,"height":570},{"sys":10085,"fields":10088},{"id":10086,"createdAt":10087},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":10089,"slug":10090,"articleIntro":10089,"category":10091},"Compte 451 - Groupe","compte-451-groupe",[10092],{"metadata":10093,"sys":10096,"fields":10103},{"tags":10094,"concepts":10095},[],[],{"space":10097,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10099,"publishedVersion":521,"revision":62,"contentType":10101,"locale":29},{"sys":10098},{"type":12,"linkType":13,"id":14},{"sys":10100},{"id":21,"type":12,"linkType":22},{"sys":10102},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10104,"metaTitle":531,"metaDescription":532,"mainTitle":10105,"subtitle":550,"heroImage":10120,"ctaButton":573,"ctaLink":574},[530],{"data":10106,"content":10107,"nodeType":74},{},[10108,10114],{"data":10109,"content":10110,"nodeType":78},{},[10111],{"data":10112,"marks":10113,"value":542,"nodeType":81},{},[],{"data":10115,"content":10116,"nodeType":87},{},[10117],{"data":10118,"marks":10119,"value":549,"nodeType":81},{},[],{"metadata":10121,"sys":10124,"fields":10129},{"tags":10122,"concepts":10123},[],[],{"space":10125,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10127,"publishedVersion":62,"revision":44,"locale":29},{"sys":10126},{"type":12,"linkType":13,"id":14},{"sys":10128},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10130},{"url":565,"details":10131,"fileName":571,"contentType":572},{"size":567,"image":10132},{"width":569,"height":570},{"sys":10134,"fields":10137},{"id":10135,"createdAt":10136},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":10138,"slug":10139,"articleIntro":10138,"category":10140},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[10141],{"metadata":10142,"sys":10145,"fields":10152},{"tags":10143,"concepts":10144},[],[],{"space":10146,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10148,"publishedVersion":521,"revision":62,"contentType":10150,"locale":29},{"sys":10147},{"type":12,"linkType":13,"id":14},{"sys":10149},{"id":21,"type":12,"linkType":22},{"sys":10151},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10153,"metaTitle":531,"metaDescription":532,"mainTitle":10154,"subtitle":550,"heroImage":10169,"ctaButton":573,"ctaLink":574},[530],{"data":10155,"content":10156,"nodeType":74},{},[10157,10163],{"data":10158,"content":10159,"nodeType":78},{},[10160],{"data":10161,"marks":10162,"value":542,"nodeType":81},{},[],{"data":10164,"content":10165,"nodeType":87},{},[10166],{"data":10167,"marks":10168,"value":549,"nodeType":81},{},[],{"metadata":10170,"sys":10173,"fields":10178},{"tags":10171,"concepts":10172},[],[],{"space":10174,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10176,"publishedVersion":62,"revision":44,"locale":29},{"sys":10175},{"type":12,"linkType":13,"id":14},{"sys":10177},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10179},{"url":565,"details":10180,"fileName":571,"contentType":572},{"size":567,"image":10181},{"width":569,"height":570},{"sys":10183,"fields":10186},{"id":10184,"createdAt":10185},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":10187,"slug":10188,"articleIntro":10189,"category":10190},"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",[10191],{"metadata":10192,"sys":10195,"fields":10202},{"tags":10193,"concepts":10194},[],[],{"space":10196,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10198,"publishedVersion":521,"revision":62,"contentType":10200,"locale":29},{"sys":10197},{"type":12,"linkType":13,"id":14},{"sys":10199},{"id":21,"type":12,"linkType":22},{"sys":10201},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10203,"metaTitle":531,"metaDescription":532,"mainTitle":10204,"subtitle":550,"heroImage":10219,"ctaButton":573,"ctaLink":574},[530],{"data":10205,"content":10206,"nodeType":74},{},[10207,10213],{"data":10208,"content":10209,"nodeType":78},{},[10210],{"data":10211,"marks":10212,"value":542,"nodeType":81},{},[],{"data":10214,"content":10215,"nodeType":87},{},[10216],{"data":10217,"marks":10218,"value":549,"nodeType":81},{},[],{"metadata":10220,"sys":10223,"fields":10228},{"tags":10221,"concepts":10222},[],[],{"space":10224,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10226,"publishedVersion":62,"revision":44,"locale":29},{"sys":10225},{"type":12,"linkType":13,"id":14},{"sys":10227},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10229},{"url":565,"details":10230,"fileName":571,"contentType":572},{"size":567,"image":10231},{"width":569,"height":570},{"sys":10233,"fields":10236},{"id":10234,"createdAt":10235},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10237,"slug":10238,"articleIntro":10237,"category":10239},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10240],{"metadata":10241,"sys":10244,"fields":10251},{"tags":10242,"concepts":10243},[],[],{"space":10245,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10247,"publishedVersion":521,"revision":62,"contentType":10249,"locale":29},{"sys":10246},{"type":12,"linkType":13,"id":14},{"sys":10248},{"id":21,"type":12,"linkType":22},{"sys":10250},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10252,"metaTitle":531,"metaDescription":532,"mainTitle":10253,"subtitle":550,"heroImage":10268,"ctaButton":573,"ctaLink":574},[530],{"data":10254,"content":10255,"nodeType":74},{},[10256,10262],{"data":10257,"content":10258,"nodeType":78},{},[10259],{"data":10260,"marks":10261,"value":542,"nodeType":81},{},[],{"data":10263,"content":10264,"nodeType":87},{},[10265],{"data":10266,"marks":10267,"value":549,"nodeType":81},{},[],{"metadata":10269,"sys":10272,"fields":10277},{"tags":10270,"concepts":10271},[],[],{"space":10273,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10275,"publishedVersion":62,"revision":44,"locale":29},{"sys":10274},{"type":12,"linkType":13,"id":14},{"sys":10276},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10278},{"url":565,"details":10279,"fileName":571,"contentType":572},{"size":567,"image":10280},{"width":569,"height":570},{"sys":10282,"fields":10285},{"id":10283,"createdAt":10284},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":10286,"slug":10287,"articleIntro":-1,"category":10288},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[10289],{"metadata":10290,"sys":10293,"fields":10300},{"tags":10291,"concepts":10292},[],[],{"space":10294,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10296,"publishedVersion":521,"revision":62,"contentType":10298,"locale":29},{"sys":10295},{"type":12,"linkType":13,"id":14},{"sys":10297},{"id":21,"type":12,"linkType":22},{"sys":10299},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10301,"metaTitle":531,"metaDescription":532,"mainTitle":10302,"subtitle":550,"heroImage":10317,"ctaButton":573,"ctaLink":574},[530],{"data":10303,"content":10304,"nodeType":74},{},[10305,10311],{"data":10306,"content":10307,"nodeType":78},{},[10308],{"data":10309,"marks":10310,"value":542,"nodeType":81},{},[],{"data":10312,"content":10313,"nodeType":87},{},[10314],{"data":10315,"marks":10316,"value":549,"nodeType":81},{},[],{"metadata":10318,"sys":10321,"fields":10326},{"tags":10319,"concepts":10320},[],[],{"space":10322,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10324,"publishedVersion":62,"revision":44,"locale":29},{"sys":10323},{"type":12,"linkType":13,"id":14},{"sys":10325},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10327},{"url":565,"details":10328,"fileName":571,"contentType":572},{"size":567,"image":10329},{"width":569,"height":570},{"sys":10331,"fields":10334},{"id":10332,"createdAt":10333},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10335,"slug":10336,"articleIntro":10335,"category":10337},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10338],{"metadata":10339,"sys":10342,"fields":10349},{"tags":10340,"concepts":10341},[],[],{"space":10343,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10345,"publishedVersion":521,"revision":62,"contentType":10347,"locale":29},{"sys":10344},{"type":12,"linkType":13,"id":14},{"sys":10346},{"id":21,"type":12,"linkType":22},{"sys":10348},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10350,"metaTitle":531,"metaDescription":532,"mainTitle":10351,"subtitle":550,"heroImage":10366,"ctaButton":573,"ctaLink":574},[530],{"data":10352,"content":10353,"nodeType":74},{},[10354,10360],{"data":10355,"content":10356,"nodeType":78},{},[10357],{"data":10358,"marks":10359,"value":542,"nodeType":81},{},[],{"data":10361,"content":10362,"nodeType":87},{},[10363],{"data":10364,"marks":10365,"value":549,"nodeType":81},{},[],{"metadata":10367,"sys":10370,"fields":10375},{"tags":10368,"concepts":10369},[],[],{"space":10371,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10373,"publishedVersion":62,"revision":44,"locale":29},{"sys":10372},{"type":12,"linkType":13,"id":14},{"sys":10374},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10376},{"url":565,"details":10377,"fileName":571,"contentType":572},{"size":567,"image":10378},{"width":569,"height":570},{"sys":10380,"fields":10383},{"id":10381,"createdAt":10382},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10384,"slug":10385,"articleIntro":10384,"category":10386},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10387],{"metadata":10388,"sys":10391,"fields":10398},{"tags":10389,"concepts":10390},[],[],{"space":10392,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10394,"publishedVersion":521,"revision":62,"contentType":10396,"locale":29},{"sys":10393},{"type":12,"linkType":13,"id":14},{"sys":10395},{"id":21,"type":12,"linkType":22},{"sys":10397},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10399,"metaTitle":531,"metaDescription":532,"mainTitle":10400,"subtitle":550,"heroImage":10415,"ctaButton":573,"ctaLink":574},[530],{"data":10401,"content":10402,"nodeType":74},{},[10403,10409],{"data":10404,"content":10405,"nodeType":78},{},[10406],{"data":10407,"marks":10408,"value":542,"nodeType":81},{},[],{"data":10410,"content":10411,"nodeType":87},{},[10412],{"data":10413,"marks":10414,"value":549,"nodeType":81},{},[],{"metadata":10416,"sys":10419,"fields":10424},{"tags":10417,"concepts":10418},[],[],{"space":10420,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10422,"publishedVersion":62,"revision":44,"locale":29},{"sys":10421},{"type":12,"linkType":13,"id":14},{"sys":10423},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10425},{"url":565,"details":10426,"fileName":571,"contentType":572},{"size":567,"image":10427},{"width":569,"height":570},{"sys":10429,"fields":10432},{"id":10430,"createdAt":10431},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":10433,"slug":10434,"articleIntro":10433,"category":10435},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[10436],{"metadata":10437,"sys":10440,"fields":10447},{"tags":10438,"concepts":10439},[],[],{"space":10441,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10443,"publishedVersion":521,"revision":62,"contentType":10445,"locale":29},{"sys":10442},{"type":12,"linkType":13,"id":14},{"sys":10444},{"id":21,"type":12,"linkType":22},{"sys":10446},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10448,"metaTitle":531,"metaDescription":532,"mainTitle":10449,"subtitle":550,"heroImage":10464,"ctaButton":573,"ctaLink":574},[530],{"data":10450,"content":10451,"nodeType":74},{},[10452,10458],{"data":10453,"content":10454,"nodeType":78},{},[10455],{"data":10456,"marks":10457,"value":542,"nodeType":81},{},[],{"data":10459,"content":10460,"nodeType":87},{},[10461],{"data":10462,"marks":10463,"value":549,"nodeType":81},{},[],{"metadata":10465,"sys":10468,"fields":10473},{"tags":10466,"concepts":10467},[],[],{"space":10469,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10471,"publishedVersion":62,"revision":44,"locale":29},{"sys":10470},{"type":12,"linkType":13,"id":14},{"sys":10472},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10474},{"url":565,"details":10475,"fileName":571,"contentType":572},{"size":567,"image":10476},{"width":569,"height":570},{"sys":10478,"fields":10481},{"id":10479,"createdAt":10480},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":10482,"slug":10483,"articleIntro":10482,"category":10484},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[10485],{"metadata":10486,"sys":10489,"fields":10496},{"tags":10487,"concepts":10488},[],[],{"space":10490,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10492,"publishedVersion":521,"revision":62,"contentType":10494,"locale":29},{"sys":10491},{"type":12,"linkType":13,"id":14},{"sys":10493},{"id":21,"type":12,"linkType":22},{"sys":10495},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10497,"metaTitle":531,"metaDescription":532,"mainTitle":10498,"subtitle":550,"heroImage":10513,"ctaButton":573,"ctaLink":574},[530],{"data":10499,"content":10500,"nodeType":74},{},[10501,10507],{"data":10502,"content":10503,"nodeType":78},{},[10504],{"data":10505,"marks":10506,"value":542,"nodeType":81},{},[],{"data":10508,"content":10509,"nodeType":87},{},[10510],{"data":10511,"marks":10512,"value":549,"nodeType":81},{},[],{"metadata":10514,"sys":10517,"fields":10522},{"tags":10515,"concepts":10516},[],[],{"space":10518,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10520,"publishedVersion":62,"revision":44,"locale":29},{"sys":10519},{"type":12,"linkType":13,"id":14},{"sys":10521},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10523},{"url":565,"details":10524,"fileName":571,"contentType":572},{"size":567,"image":10525},{"width":569,"height":570},{"sys":10527,"fields":10530},{"id":10528,"createdAt":10529},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":10531,"slug":10532,"articleIntro":10531,"category":10533},"506 - Obligations","compte-506-obligations",[10534],{"metadata":10535,"sys":10538,"fields":10545},{"tags":10536,"concepts":10537},[],[],{"space":10539,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10541,"publishedVersion":521,"revision":62,"contentType":10543,"locale":29},{"sys":10540},{"type":12,"linkType":13,"id":14},{"sys":10542},{"id":21,"type":12,"linkType":22},{"sys":10544},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10546,"metaTitle":531,"metaDescription":532,"mainTitle":10547,"subtitle":550,"heroImage":10562,"ctaButton":573,"ctaLink":574},[530],{"data":10548,"content":10549,"nodeType":74},{},[10550,10556],{"data":10551,"content":10552,"nodeType":78},{},[10553],{"data":10554,"marks":10555,"value":542,"nodeType":81},{},[],{"data":10557,"content":10558,"nodeType":87},{},[10559],{"data":10560,"marks":10561,"value":549,"nodeType":81},{},[],{"metadata":10563,"sys":10566,"fields":10571},{"tags":10564,"concepts":10565},[],[],{"space":10567,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10569,"publishedVersion":62,"revision":44,"locale":29},{"sys":10568},{"type":12,"linkType":13,"id":14},{"sys":10570},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10572},{"url":565,"details":10573,"fileName":571,"contentType":572},{"size":567,"image":10574},{"width":569,"height":570},{"sys":10576,"fields":10579},{"id":10577,"createdAt":10578},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":10580,"slug":10581,"articleIntro":10580,"category":10582},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[10583],{"metadata":10584,"sys":10587,"fields":10594},{"tags":10585,"concepts":10586},[],[],{"space":10588,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10590,"publishedVersion":521,"revision":62,"contentType":10592,"locale":29},{"sys":10589},{"type":12,"linkType":13,"id":14},{"sys":10591},{"id":21,"type":12,"linkType":22},{"sys":10593},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10595,"metaTitle":531,"metaDescription":532,"mainTitle":10596,"subtitle":550,"heroImage":10611,"ctaButton":573,"ctaLink":574},[530],{"data":10597,"content":10598,"nodeType":74},{},[10599,10605],{"data":10600,"content":10601,"nodeType":78},{},[10602],{"data":10603,"marks":10604,"value":542,"nodeType":81},{},[],{"data":10606,"content":10607,"nodeType":87},{},[10608],{"data":10609,"marks":10610,"value":549,"nodeType":81},{},[],{"metadata":10612,"sys":10615,"fields":10620},{"tags":10613,"concepts":10614},[],[],{"space":10616,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10618,"publishedVersion":62,"revision":44,"locale":29},{"sys":10617},{"type":12,"linkType":13,"id":14},{"sys":10619},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10621},{"url":565,"details":10622,"fileName":571,"contentType":572},{"size":567,"image":10623},{"width":569,"height":570},{"sys":10625,"fields":10628},{"id":10626,"createdAt":10627},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":10629,"slug":10630,"articleIntro":-1,"category":10631},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[10632],{"metadata":10633,"sys":10636,"fields":10643},{"tags":10634,"concepts":10635},[],[],{"space":10637,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10639,"publishedVersion":521,"revision":62,"contentType":10641,"locale":29},{"sys":10638},{"type":12,"linkType":13,"id":14},{"sys":10640},{"id":21,"type":12,"linkType":22},{"sys":10642},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10644,"metaTitle":531,"metaDescription":532,"mainTitle":10645,"subtitle":550,"heroImage":10660,"ctaButton":573,"ctaLink":574},[530],{"data":10646,"content":10647,"nodeType":74},{},[10648,10654],{"data":10649,"content":10650,"nodeType":78},{},[10651],{"data":10652,"marks":10653,"value":542,"nodeType":81},{},[],{"data":10655,"content":10656,"nodeType":87},{},[10657],{"data":10658,"marks":10659,"value":549,"nodeType":81},{},[],{"metadata":10661,"sys":10664,"fields":10669},{"tags":10662,"concepts":10663},[],[],{"space":10665,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10667,"publishedVersion":62,"revision":44,"locale":29},{"sys":10666},{"type":12,"linkType":13,"id":14},{"sys":10668},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10670},{"url":565,"details":10671,"fileName":571,"contentType":572},{"size":567,"image":10672},{"width":569,"height":570},{"sys":10674,"fields":10677},{"id":10675,"createdAt":10676},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":10678,"slug":10679,"articleIntro":10678,"category":10680},"Compte 101 - Capital","compte-101-capital",[10681],{"metadata":10682,"sys":10685,"fields":10692},{"tags":10683,"concepts":10684},[],[],{"space":10686,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10688,"publishedVersion":521,"revision":62,"contentType":10690,"locale":29},{"sys":10687},{"type":12,"linkType":13,"id":14},{"sys":10689},{"id":21,"type":12,"linkType":22},{"sys":10691},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10693,"metaTitle":531,"metaDescription":532,"mainTitle":10694,"subtitle":550,"heroImage":10709,"ctaButton":573,"ctaLink":574},[530],{"data":10695,"content":10696,"nodeType":74},{},[10697,10703],{"data":10698,"content":10699,"nodeType":78},{},[10700],{"data":10701,"marks":10702,"value":542,"nodeType":81},{},[],{"data":10704,"content":10705,"nodeType":87},{},[10706],{"data":10707,"marks":10708,"value":549,"nodeType":81},{},[],{"metadata":10710,"sys":10713,"fields":10718},{"tags":10711,"concepts":10712},[],[],{"space":10714,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10716,"publishedVersion":62,"revision":44,"locale":29},{"sys":10715},{"type":12,"linkType":13,"id":14},{"sys":10717},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10719},{"url":565,"details":10720,"fileName":571,"contentType":572},{"size":567,"image":10721},{"width":569,"height":570},{"sys":10723,"fields":10726},{"id":10724,"createdAt":10725},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":10727,"slug":10728,"articleIntro":10727,"category":10729},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[10730],{"metadata":10731,"sys":10734,"fields":10741},{"tags":10732,"concepts":10733},[],[],{"space":10735,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10737,"publishedVersion":521,"revision":62,"contentType":10739,"locale":29},{"sys":10736},{"type":12,"linkType":13,"id":14},{"sys":10738},{"id":21,"type":12,"linkType":22},{"sys":10740},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10742,"metaTitle":531,"metaDescription":532,"mainTitle":10743,"subtitle":550,"heroImage":10758,"ctaButton":573,"ctaLink":574},[530],{"data":10744,"content":10745,"nodeType":74},{},[10746,10752],{"data":10747,"content":10748,"nodeType":78},{},[10749],{"data":10750,"marks":10751,"value":542,"nodeType":81},{},[],{"data":10753,"content":10754,"nodeType":87},{},[10755],{"data":10756,"marks":10757,"value":549,"nodeType":81},{},[],{"metadata":10759,"sys":10762,"fields":10767},{"tags":10760,"concepts":10761},[],[],{"space":10763,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10765,"publishedVersion":62,"revision":44,"locale":29},{"sys":10764},{"type":12,"linkType":13,"id":14},{"sys":10766},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10768},{"url":565,"details":10769,"fileName":571,"contentType":572},{"size":567,"image":10770},{"width":569,"height":570},{"sys":10772,"fields":10775},{"id":10773,"createdAt":10774},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":10776,"slug":10777,"articleIntro":10776,"category":10778},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[10779],{"metadata":10780,"sys":10783,"fields":10790},{"tags":10781,"concepts":10782},[],[],{"space":10784,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10786,"publishedVersion":521,"revision":62,"contentType":10788,"locale":29},{"sys":10785},{"type":12,"linkType":13,"id":14},{"sys":10787},{"id":21,"type":12,"linkType":22},{"sys":10789},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10791,"metaTitle":531,"metaDescription":532,"mainTitle":10792,"subtitle":550,"heroImage":10807,"ctaButton":573,"ctaLink":574},[530],{"data":10793,"content":10794,"nodeType":74},{},[10795,10801],{"data":10796,"content":10797,"nodeType":78},{},[10798],{"data":10799,"marks":10800,"value":542,"nodeType":81},{},[],{"data":10802,"content":10803,"nodeType":87},{},[10804],{"data":10805,"marks":10806,"value":549,"nodeType":81},{},[],{"metadata":10808,"sys":10811,"fields":10816},{"tags":10809,"concepts":10810},[],[],{"space":10812,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10814,"publishedVersion":62,"revision":44,"locale":29},{"sys":10813},{"type":12,"linkType":13,"id":14},{"sys":10815},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10817},{"url":565,"details":10818,"fileName":571,"contentType":572},{"size":567,"image":10819},{"width":569,"height":570},{"sys":10821,"fields":10824},{"id":10822,"createdAt":10823},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":10825,"slug":10826,"articleIntro":-1,"category":10827},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[10828],{"metadata":10829,"sys":10832,"fields":10839},{"tags":10830,"concepts":10831},[],[],{"space":10833,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10835,"publishedVersion":521,"revision":62,"contentType":10837,"locale":29},{"sys":10834},{"type":12,"linkType":13,"id":14},{"sys":10836},{"id":21,"type":12,"linkType":22},{"sys":10838},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10840,"metaTitle":531,"metaDescription":532,"mainTitle":10841,"subtitle":550,"heroImage":10856,"ctaButton":573,"ctaLink":574},[530],{"data":10842,"content":10843,"nodeType":74},{},[10844,10850],{"data":10845,"content":10846,"nodeType":78},{},[10847],{"data":10848,"marks":10849,"value":542,"nodeType":81},{},[],{"data":10851,"content":10852,"nodeType":87},{},[10853],{"data":10854,"marks":10855,"value":549,"nodeType":81},{},[],{"metadata":10857,"sys":10860,"fields":10865},{"tags":10858,"concepts":10859},[],[],{"space":10861,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10863,"publishedVersion":62,"revision":44,"locale":29},{"sys":10862},{"type":12,"linkType":13,"id":14},{"sys":10864},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10866},{"url":565,"details":10867,"fileName":571,"contentType":572},{"size":567,"image":10868},{"width":569,"height":570},{"sys":10870,"fields":10873},{"id":10871,"createdAt":10872},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":10874,"slug":10875,"articleIntro":10874,"category":10876},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[10877],{"metadata":10878,"sys":10881,"fields":10888},{"tags":10879,"concepts":10880},[],[],{"space":10882,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10884,"publishedVersion":521,"revision":62,"contentType":10886,"locale":29},{"sys":10883},{"type":12,"linkType":13,"id":14},{"sys":10885},{"id":21,"type":12,"linkType":22},{"sys":10887},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10889,"metaTitle":531,"metaDescription":532,"mainTitle":10890,"subtitle":550,"heroImage":10905,"ctaButton":573,"ctaLink":574},[530],{"data":10891,"content":10892,"nodeType":74},{},[10893,10899],{"data":10894,"content":10895,"nodeType":78},{},[10896],{"data":10897,"marks":10898,"value":542,"nodeType":81},{},[],{"data":10900,"content":10901,"nodeType":87},{},[10902],{"data":10903,"marks":10904,"value":549,"nodeType":81},{},[],{"metadata":10906,"sys":10909,"fields":10914},{"tags":10907,"concepts":10908},[],[],{"space":10910,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10912,"publishedVersion":62,"revision":44,"locale":29},{"sys":10911},{"type":12,"linkType":13,"id":14},{"sys":10913},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10915},{"url":565,"details":10916,"fileName":571,"contentType":572},{"size":567,"image":10917},{"width":569,"height":570},{"sys":10919,"fields":10922},{"id":10920,"createdAt":10921},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":10923,"slug":10924,"articleIntro":10923,"category":10925},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[10926],{"metadata":10927,"sys":10930,"fields":10937},{"tags":10928,"concepts":10929},[],[],{"space":10931,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10933,"publishedVersion":521,"revision":62,"contentType":10935,"locale":29},{"sys":10932},{"type":12,"linkType":13,"id":14},{"sys":10934},{"id":21,"type":12,"linkType":22},{"sys":10936},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10938,"metaTitle":531,"metaDescription":532,"mainTitle":10939,"subtitle":550,"heroImage":10954,"ctaButton":573,"ctaLink":574},[530],{"data":10940,"content":10941,"nodeType":74},{},[10942,10948],{"data":10943,"content":10944,"nodeType":78},{},[10945],{"data":10946,"marks":10947,"value":542,"nodeType":81},{},[],{"data":10949,"content":10950,"nodeType":87},{},[10951],{"data":10952,"marks":10953,"value":549,"nodeType":81},{},[],{"metadata":10955,"sys":10958,"fields":10963},{"tags":10956,"concepts":10957},[],[],{"space":10959,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":10961,"publishedVersion":62,"revision":44,"locale":29},{"sys":10960},{"type":12,"linkType":13,"id":14},{"sys":10962},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":10964},{"url":565,"details":10965,"fileName":571,"contentType":572},{"size":567,"image":10966},{"width":569,"height":570},{"sys":10968,"fields":10971},{"id":10969,"createdAt":10970},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":10972,"slug":10973,"articleIntro":-1,"category":10974},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[10975],{"metadata":10976,"sys":10979,"fields":10986},{"tags":10977,"concepts":10978},[],[],{"space":10980,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":10982,"publishedVersion":521,"revision":62,"contentType":10984,"locale":29},{"sys":10981},{"type":12,"linkType":13,"id":14},{"sys":10983},{"id":21,"type":12,"linkType":22},{"sys":10985},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":10987,"metaTitle":531,"metaDescription":532,"mainTitle":10988,"subtitle":550,"heroImage":11003,"ctaButton":573,"ctaLink":574},[530],{"data":10989,"content":10990,"nodeType":74},{},[10991,10997],{"data":10992,"content":10993,"nodeType":78},{},[10994],{"data":10995,"marks":10996,"value":542,"nodeType":81},{},[],{"data":10998,"content":10999,"nodeType":87},{},[11000],{"data":11001,"marks":11002,"value":549,"nodeType":81},{},[],{"metadata":11004,"sys":11007,"fields":11012},{"tags":11005,"concepts":11006},[],[],{"space":11008,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11010,"publishedVersion":62,"revision":44,"locale":29},{"sys":11009},{"type":12,"linkType":13,"id":14},{"sys":11011},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11013},{"url":565,"details":11014,"fileName":571,"contentType":572},{"size":567,"image":11015},{"width":569,"height":570},{"sys":11017,"fields":11020},{"id":11018,"createdAt":11019},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":11021,"slug":11022,"articleIntro":11021,"category":11023},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[11024],{"metadata":11025,"sys":11028,"fields":11035},{"tags":11026,"concepts":11027},[],[],{"space":11029,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11031,"publishedVersion":521,"revision":62,"contentType":11033,"locale":29},{"sys":11030},{"type":12,"linkType":13,"id":14},{"sys":11032},{"id":21,"type":12,"linkType":22},{"sys":11034},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11036,"metaTitle":531,"metaDescription":532,"mainTitle":11037,"subtitle":550,"heroImage":11052,"ctaButton":573,"ctaLink":574},[530],{"data":11038,"content":11039,"nodeType":74},{},[11040,11046],{"data":11041,"content":11042,"nodeType":78},{},[11043],{"data":11044,"marks":11045,"value":542,"nodeType":81},{},[],{"data":11047,"content":11048,"nodeType":87},{},[11049],{"data":11050,"marks":11051,"value":549,"nodeType":81},{},[],{"metadata":11053,"sys":11056,"fields":11061},{"tags":11054,"concepts":11055},[],[],{"space":11057,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11059,"publishedVersion":62,"revision":44,"locale":29},{"sys":11058},{"type":12,"linkType":13,"id":14},{"sys":11060},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11062},{"url":565,"details":11063,"fileName":571,"contentType":572},{"size":567,"image":11064},{"width":569,"height":570},{"sys":11066,"fields":11069},{"id":11067,"createdAt":11068},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":11070,"slug":11071,"articleIntro":11070,"category":11072},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[11073],{"metadata":11074,"sys":11077,"fields":11084},{"tags":11075,"concepts":11076},[],[],{"space":11078,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11080,"publishedVersion":521,"revision":62,"contentType":11082,"locale":29},{"sys":11079},{"type":12,"linkType":13,"id":14},{"sys":11081},{"id":21,"type":12,"linkType":22},{"sys":11083},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11085,"metaTitle":531,"metaDescription":532,"mainTitle":11086,"subtitle":550,"heroImage":11101,"ctaButton":573,"ctaLink":574},[530],{"data":11087,"content":11088,"nodeType":74},{},[11089,11095],{"data":11090,"content":11091,"nodeType":78},{},[11092],{"data":11093,"marks":11094,"value":542,"nodeType":81},{},[],{"data":11096,"content":11097,"nodeType":87},{},[11098],{"data":11099,"marks":11100,"value":549,"nodeType":81},{},[],{"metadata":11102,"sys":11105,"fields":11110},{"tags":11103,"concepts":11104},[],[],{"space":11106,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11108,"publishedVersion":62,"revision":44,"locale":29},{"sys":11107},{"type":12,"linkType":13,"id":14},{"sys":11109},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11111},{"url":565,"details":11112,"fileName":571,"contentType":572},{"size":567,"image":11113},{"width":569,"height":570},{"sys":11115,"fields":11118},{"id":11116,"createdAt":11117},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":11119,"slug":11120,"articleIntro":11121,"category":11122},"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.",[11123],{"metadata":11124,"sys":11127,"fields":11134},{"tags":11125,"concepts":11126},[],[],{"space":11128,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11130,"publishedVersion":521,"revision":62,"contentType":11132,"locale":29},{"sys":11129},{"type":12,"linkType":13,"id":14},{"sys":11131},{"id":21,"type":12,"linkType":22},{"sys":11133},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11135,"metaTitle":531,"metaDescription":532,"mainTitle":11136,"subtitle":550,"heroImage":11151,"ctaButton":573,"ctaLink":574},[530],{"data":11137,"content":11138,"nodeType":74},{},[11139,11145],{"data":11140,"content":11141,"nodeType":78},{},[11142],{"data":11143,"marks":11144,"value":542,"nodeType":81},{},[],{"data":11146,"content":11147,"nodeType":87},{},[11148],{"data":11149,"marks":11150,"value":549,"nodeType":81},{},[],{"metadata":11152,"sys":11155,"fields":11160},{"tags":11153,"concepts":11154},[],[],{"space":11156,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11158,"publishedVersion":62,"revision":44,"locale":29},{"sys":11157},{"type":12,"linkType":13,"id":14},{"sys":11159},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11161},{"url":565,"details":11162,"fileName":571,"contentType":572},{"size":567,"image":11163},{"width":569,"height":570},{"sys":11165,"fields":11168},{"id":11166,"createdAt":11167},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":11169,"slug":11170,"articleIntro":11169,"category":11171},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[11172],{"metadata":11173,"sys":11176,"fields":11183},{"tags":11174,"concepts":11175},[],[],{"space":11177,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11179,"publishedVersion":521,"revision":62,"contentType":11181,"locale":29},{"sys":11178},{"type":12,"linkType":13,"id":14},{"sys":11180},{"id":21,"type":12,"linkType":22},{"sys":11182},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11184,"metaTitle":531,"metaDescription":532,"mainTitle":11185,"subtitle":550,"heroImage":11200,"ctaButton":573,"ctaLink":574},[530],{"data":11186,"content":11187,"nodeType":74},{},[11188,11194],{"data":11189,"content":11190,"nodeType":78},{},[11191],{"data":11192,"marks":11193,"value":542,"nodeType":81},{},[],{"data":11195,"content":11196,"nodeType":87},{},[11197],{"data":11198,"marks":11199,"value":549,"nodeType":81},{},[],{"metadata":11201,"sys":11204,"fields":11209},{"tags":11202,"concepts":11203},[],[],{"space":11205,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11207,"publishedVersion":62,"revision":44,"locale":29},{"sys":11206},{"type":12,"linkType":13,"id":14},{"sys":11208},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11210},{"url":565,"details":11211,"fileName":571,"contentType":572},{"size":567,"image":11212},{"width":569,"height":570},{"sys":11214,"fields":11217},{"id":11215,"createdAt":11216},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":11218,"slug":11219,"articleIntro":11218,"category":11220},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[11221],{"metadata":11222,"sys":11225,"fields":11232},{"tags":11223,"concepts":11224},[],[],{"space":11226,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11228,"publishedVersion":521,"revision":62,"contentType":11230,"locale":29},{"sys":11227},{"type":12,"linkType":13,"id":14},{"sys":11229},{"id":21,"type":12,"linkType":22},{"sys":11231},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11233,"metaTitle":531,"metaDescription":532,"mainTitle":11234,"subtitle":550,"heroImage":11249,"ctaButton":573,"ctaLink":574},[530],{"data":11235,"content":11236,"nodeType":74},{},[11237,11243],{"data":11238,"content":11239,"nodeType":78},{},[11240],{"data":11241,"marks":11242,"value":542,"nodeType":81},{},[],{"data":11244,"content":11245,"nodeType":87},{},[11246],{"data":11247,"marks":11248,"value":549,"nodeType":81},{},[],{"metadata":11250,"sys":11253,"fields":11258},{"tags":11251,"concepts":11252},[],[],{"space":11254,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11256,"publishedVersion":62,"revision":44,"locale":29},{"sys":11255},{"type":12,"linkType":13,"id":14},{"sys":11257},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11259},{"url":565,"details":11260,"fileName":571,"contentType":572},{"size":567,"image":11261},{"width":569,"height":570},{"sys":11263,"fields":11266},{"id":11264,"createdAt":11265},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":11267,"slug":11268,"articleIntro":11267,"category":11269},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[11270],{"metadata":11271,"sys":11274,"fields":11281},{"tags":11272,"concepts":11273},[],[],{"space":11275,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11277,"publishedVersion":521,"revision":62,"contentType":11279,"locale":29},{"sys":11276},{"type":12,"linkType":13,"id":14},{"sys":11278},{"id":21,"type":12,"linkType":22},{"sys":11280},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11282,"metaTitle":531,"metaDescription":532,"mainTitle":11283,"subtitle":550,"heroImage":11298,"ctaButton":573,"ctaLink":574},[530],{"data":11284,"content":11285,"nodeType":74},{},[11286,11292],{"data":11287,"content":11288,"nodeType":78},{},[11289],{"data":11290,"marks":11291,"value":542,"nodeType":81},{},[],{"data":11293,"content":11294,"nodeType":87},{},[11295],{"data":11296,"marks":11297,"value":549,"nodeType":81},{},[],{"metadata":11299,"sys":11302,"fields":11307},{"tags":11300,"concepts":11301},[],[],{"space":11303,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11305,"publishedVersion":62,"revision":44,"locale":29},{"sys":11304},{"type":12,"linkType":13,"id":14},{"sys":11306},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11308},{"url":565,"details":11309,"fileName":571,"contentType":572},{"size":567,"image":11310},{"width":569,"height":570},{"sys":11312,"fields":11315},{"id":11313,"createdAt":11314},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":11316,"slug":11317,"articleIntro":11316,"category":11318},"613 - Locations","compte-613-locations",[11319],{"metadata":11320,"sys":11323,"fields":11330},{"tags":11321,"concepts":11322},[],[],{"space":11324,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11326,"publishedVersion":521,"revision":62,"contentType":11328,"locale":29},{"sys":11325},{"type":12,"linkType":13,"id":14},{"sys":11327},{"id":21,"type":12,"linkType":22},{"sys":11329},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11331,"metaTitle":531,"metaDescription":532,"mainTitle":11332,"subtitle":550,"heroImage":11347,"ctaButton":573,"ctaLink":574},[530],{"data":11333,"content":11334,"nodeType":74},{},[11335,11341],{"data":11336,"content":11337,"nodeType":78},{},[11338],{"data":11339,"marks":11340,"value":542,"nodeType":81},{},[],{"data":11342,"content":11343,"nodeType":87},{},[11344],{"data":11345,"marks":11346,"value":549,"nodeType":81},{},[],{"metadata":11348,"sys":11351,"fields":11356},{"tags":11349,"concepts":11350},[],[],{"space":11352,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11354,"publishedVersion":62,"revision":44,"locale":29},{"sys":11353},{"type":12,"linkType":13,"id":14},{"sys":11355},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11357},{"url":565,"details":11358,"fileName":571,"contentType":572},{"size":567,"image":11359},{"width":569,"height":570},{"sys":11361,"fields":11364},{"id":11362,"createdAt":11363},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":11365,"slug":11366,"articleIntro":11365,"category":11367},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[11368],{"metadata":11369,"sys":11372,"fields":11379},{"tags":11370,"concepts":11371},[],[],{"space":11373,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11375,"publishedVersion":521,"revision":62,"contentType":11377,"locale":29},{"sys":11374},{"type":12,"linkType":13,"id":14},{"sys":11376},{"id":21,"type":12,"linkType":22},{"sys":11378},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11380,"metaTitle":531,"metaDescription":532,"mainTitle":11381,"subtitle":550,"heroImage":11396,"ctaButton":573,"ctaLink":574},[530],{"data":11382,"content":11383,"nodeType":74},{},[11384,11390],{"data":11385,"content":11386,"nodeType":78},{},[11387],{"data":11388,"marks":11389,"value":542,"nodeType":81},{},[],{"data":11391,"content":11392,"nodeType":87},{},[11393],{"data":11394,"marks":11395,"value":549,"nodeType":81},{},[],{"metadata":11397,"sys":11400,"fields":11405},{"tags":11398,"concepts":11399},[],[],{"space":11401,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11403,"publishedVersion":62,"revision":44,"locale":29},{"sys":11402},{"type":12,"linkType":13,"id":14},{"sys":11404},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11406},{"url":565,"details":11407,"fileName":571,"contentType":572},{"size":567,"image":11408},{"width":569,"height":570},{"sys":11410,"fields":11413},{"id":11411,"createdAt":11412},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":11414,"slug":11415,"articleIntro":11414,"category":11416},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[11417],{"metadata":11418,"sys":11421,"fields":11428},{"tags":11419,"concepts":11420},[],[],{"space":11422,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11424,"publishedVersion":521,"revision":62,"contentType":11426,"locale":29},{"sys":11423},{"type":12,"linkType":13,"id":14},{"sys":11425},{"id":21,"type":12,"linkType":22},{"sys":11427},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11429,"metaTitle":531,"metaDescription":532,"mainTitle":11430,"subtitle":550,"heroImage":11445,"ctaButton":573,"ctaLink":574},[530],{"data":11431,"content":11432,"nodeType":74},{},[11433,11439],{"data":11434,"content":11435,"nodeType":78},{},[11436],{"data":11437,"marks":11438,"value":542,"nodeType":81},{},[],{"data":11440,"content":11441,"nodeType":87},{},[11442],{"data":11443,"marks":11444,"value":549,"nodeType":81},{},[],{"metadata":11446,"sys":11449,"fields":11454},{"tags":11447,"concepts":11448},[],[],{"space":11450,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11452,"publishedVersion":62,"revision":44,"locale":29},{"sys":11451},{"type":12,"linkType":13,"id":14},{"sys":11453},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11455},{"url":565,"details":11456,"fileName":571,"contentType":572},{"size":567,"image":11457},{"width":569,"height":570},{"sys":11459,"fields":11462},{"id":11460,"createdAt":11461},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":11463,"slug":11464,"articleIntro":11463,"category":11465},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[11466],{"metadata":11467,"sys":11470,"fields":11477},{"tags":11468,"concepts":11469},[],[],{"space":11471,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11473,"publishedVersion":521,"revision":62,"contentType":11475,"locale":29},{"sys":11472},{"type":12,"linkType":13,"id":14},{"sys":11474},{"id":21,"type":12,"linkType":22},{"sys":11476},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11478,"metaTitle":531,"metaDescription":532,"mainTitle":11479,"subtitle":550,"heroImage":11494,"ctaButton":573,"ctaLink":574},[530],{"data":11480,"content":11481,"nodeType":74},{},[11482,11488],{"data":11483,"content":11484,"nodeType":78},{},[11485],{"data":11486,"marks":11487,"value":542,"nodeType":81},{},[],{"data":11489,"content":11490,"nodeType":87},{},[11491],{"data":11492,"marks":11493,"value":549,"nodeType":81},{},[],{"metadata":11495,"sys":11498,"fields":11503},{"tags":11496,"concepts":11497},[],[],{"space":11499,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11501,"publishedVersion":62,"revision":44,"locale":29},{"sys":11500},{"type":12,"linkType":13,"id":14},{"sys":11502},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11504},{"url":565,"details":11505,"fileName":571,"contentType":572},{"size":567,"image":11506},{"width":569,"height":570},{"sys":11508,"fields":11511},{"id":11509,"createdAt":11510},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":11512,"slug":11513,"articleIntro":11512,"category":11514},"68174 - Créances","compte-68174-creances",[11515],{"metadata":11516,"sys":11519,"fields":11526},{"tags":11517,"concepts":11518},[],[],{"space":11520,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11522,"publishedVersion":521,"revision":62,"contentType":11524,"locale":29},{"sys":11521},{"type":12,"linkType":13,"id":14},{"sys":11523},{"id":21,"type":12,"linkType":22},{"sys":11525},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11527,"metaTitle":531,"metaDescription":532,"mainTitle":11528,"subtitle":550,"heroImage":11543,"ctaButton":573,"ctaLink":574},[530],{"data":11529,"content":11530,"nodeType":74},{},[11531,11537],{"data":11532,"content":11533,"nodeType":78},{},[11534],{"data":11535,"marks":11536,"value":542,"nodeType":81},{},[],{"data":11538,"content":11539,"nodeType":87},{},[11540],{"data":11541,"marks":11542,"value":549,"nodeType":81},{},[],{"metadata":11544,"sys":11547,"fields":11552},{"tags":11545,"concepts":11546},[],[],{"space":11548,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11550,"publishedVersion":62,"revision":44,"locale":29},{"sys":11549},{"type":12,"linkType":13,"id":14},{"sys":11551},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11553},{"url":565,"details":11554,"fileName":571,"contentType":572},{"size":567,"image":11555},{"width":569,"height":570},{"sys":11557,"fields":11560},{"id":11558,"createdAt":11559},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":11561,"slug":11562,"articleIntro":11561,"category":11563},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[11564],{"metadata":11565,"sys":11568,"fields":11575},{"tags":11566,"concepts":11567},[],[],{"space":11569,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11571,"publishedVersion":521,"revision":62,"contentType":11573,"locale":29},{"sys":11570},{"type":12,"linkType":13,"id":14},{"sys":11572},{"id":21,"type":12,"linkType":22},{"sys":11574},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11576,"metaTitle":531,"metaDescription":532,"mainTitle":11577,"subtitle":550,"heroImage":11592,"ctaButton":573,"ctaLink":574},[530],{"data":11578,"content":11579,"nodeType":74},{},[11580,11586],{"data":11581,"content":11582,"nodeType":78},{},[11583],{"data":11584,"marks":11585,"value":542,"nodeType":81},{},[],{"data":11587,"content":11588,"nodeType":87},{},[11589],{"data":11590,"marks":11591,"value":549,"nodeType":81},{},[],{"metadata":11593,"sys":11596,"fields":11601},{"tags":11594,"concepts":11595},[],[],{"space":11597,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11599,"publishedVersion":62,"revision":44,"locale":29},{"sys":11598},{"type":12,"linkType":13,"id":14},{"sys":11600},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11602},{"url":565,"details":11603,"fileName":571,"contentType":572},{"size":567,"image":11604},{"width":569,"height":570},{"sys":11606,"fields":11609},{"id":11607,"createdAt":11608},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":11610,"slug":11611,"articleIntro":11610,"category":11612},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[11613],{"metadata":11614,"sys":11617,"fields":11624},{"tags":11615,"concepts":11616},[],[],{"space":11618,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11620,"publishedVersion":521,"revision":62,"contentType":11622,"locale":29},{"sys":11619},{"type":12,"linkType":13,"id":14},{"sys":11621},{"id":21,"type":12,"linkType":22},{"sys":11623},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11625,"metaTitle":531,"metaDescription":532,"mainTitle":11626,"subtitle":550,"heroImage":11641,"ctaButton":573,"ctaLink":574},[530],{"data":11627,"content":11628,"nodeType":74},{},[11629,11635],{"data":11630,"content":11631,"nodeType":78},{},[11632],{"data":11633,"marks":11634,"value":542,"nodeType":81},{},[],{"data":11636,"content":11637,"nodeType":87},{},[11638],{"data":11639,"marks":11640,"value":549,"nodeType":81},{},[],{"metadata":11642,"sys":11645,"fields":11650},{"tags":11643,"concepts":11644},[],[],{"space":11646,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11648,"publishedVersion":62,"revision":44,"locale":29},{"sys":11647},{"type":12,"linkType":13,"id":14},{"sys":11649},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11651},{"url":565,"details":11652,"fileName":571,"contentType":572},{"size":567,"image":11653},{"width":569,"height":570},{"sys":11655,"fields":11658},{"id":11656,"createdAt":11657},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":11659,"slug":11660,"articleIntro":11659,"category":11661},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[11662],{"metadata":11663,"sys":11666,"fields":11673},{"tags":11664,"concepts":11665},[],[],{"space":11667,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11669,"publishedVersion":521,"revision":62,"contentType":11671,"locale":29},{"sys":11668},{"type":12,"linkType":13,"id":14},{"sys":11670},{"id":21,"type":12,"linkType":22},{"sys":11672},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11674,"metaTitle":531,"metaDescription":532,"mainTitle":11675,"subtitle":550,"heroImage":11690,"ctaButton":573,"ctaLink":574},[530],{"data":11676,"content":11677,"nodeType":74},{},[11678,11684],{"data":11679,"content":11680,"nodeType":78},{},[11681],{"data":11682,"marks":11683,"value":542,"nodeType":81},{},[],{"data":11685,"content":11686,"nodeType":87},{},[11687],{"data":11688,"marks":11689,"value":549,"nodeType":81},{},[],{"metadata":11691,"sys":11694,"fields":11699},{"tags":11692,"concepts":11693},[],[],{"space":11695,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11697,"publishedVersion":62,"revision":44,"locale":29},{"sys":11696},{"type":12,"linkType":13,"id":14},{"sys":11698},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11700},{"url":565,"details":11701,"fileName":571,"contentType":572},{"size":567,"image":11702},{"width":569,"height":570},{"sys":11704,"fields":11707},{"id":11705,"createdAt":11706},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":11708,"slug":11709,"articleIntro":11708,"category":11710},"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",[11711],{"metadata":11712,"sys":11715,"fields":11722},{"tags":11713,"concepts":11714},[],[],{"space":11716,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11718,"publishedVersion":521,"revision":62,"contentType":11720,"locale":29},{"sys":11717},{"type":12,"linkType":13,"id":14},{"sys":11719},{"id":21,"type":12,"linkType":22},{"sys":11721},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11723,"metaTitle":531,"metaDescription":532,"mainTitle":11724,"subtitle":550,"heroImage":11739,"ctaButton":573,"ctaLink":574},[530],{"data":11725,"content":11726,"nodeType":74},{},[11727,11733],{"data":11728,"content":11729,"nodeType":78},{},[11730],{"data":11731,"marks":11732,"value":542,"nodeType":81},{},[],{"data":11734,"content":11735,"nodeType":87},{},[11736],{"data":11737,"marks":11738,"value":549,"nodeType":81},{},[],{"metadata":11740,"sys":11743,"fields":11748},{"tags":11741,"concepts":11742},[],[],{"space":11744,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11746,"publishedVersion":62,"revision":44,"locale":29},{"sys":11745},{"type":12,"linkType":13,"id":14},{"sys":11747},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11749},{"url":565,"details":11750,"fileName":571,"contentType":572},{"size":567,"image":11751},{"width":569,"height":570},{"sys":11753,"fields":11756},{"id":11754,"createdAt":11755},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":11757,"slug":11758,"articleIntro":-1,"category":11759},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[11760],{"metadata":11761,"sys":11764,"fields":11771},{"tags":11762,"concepts":11763},[],[],{"space":11765,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11767,"publishedVersion":521,"revision":62,"contentType":11769,"locale":29},{"sys":11766},{"type":12,"linkType":13,"id":14},{"sys":11768},{"id":21,"type":12,"linkType":22},{"sys":11770},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11772,"metaTitle":531,"metaDescription":532,"mainTitle":11773,"subtitle":550,"heroImage":11788,"ctaButton":573,"ctaLink":574},[530],{"data":11774,"content":11775,"nodeType":74},{},[11776,11782],{"data":11777,"content":11778,"nodeType":78},{},[11779],{"data":11780,"marks":11781,"value":542,"nodeType":81},{},[],{"data":11783,"content":11784,"nodeType":87},{},[11785],{"data":11786,"marks":11787,"value":549,"nodeType":81},{},[],{"metadata":11789,"sys":11792,"fields":11797},{"tags":11790,"concepts":11791},[],[],{"space":11793,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11795,"publishedVersion":62,"revision":44,"locale":29},{"sys":11794},{"type":12,"linkType":13,"id":14},{"sys":11796},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11798},{"url":565,"details":11799,"fileName":571,"contentType":572},{"size":567,"image":11800},{"width":569,"height":570},{"sys":11802,"fields":11805},{"id":11803,"createdAt":11804},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":11806,"slug":11807,"articleIntro":11806,"category":11808},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[11809],{"metadata":11810,"sys":11813,"fields":11820},{"tags":11811,"concepts":11812},[],[],{"space":11814,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11816,"publishedVersion":521,"revision":62,"contentType":11818,"locale":29},{"sys":11815},{"type":12,"linkType":13,"id":14},{"sys":11817},{"id":21,"type":12,"linkType":22},{"sys":11819},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11821,"metaTitle":531,"metaDescription":532,"mainTitle":11822,"subtitle":550,"heroImage":11837,"ctaButton":573,"ctaLink":574},[530],{"data":11823,"content":11824,"nodeType":74},{},[11825,11831],{"data":11826,"content":11827,"nodeType":78},{},[11828],{"data":11829,"marks":11830,"value":542,"nodeType":81},{},[],{"data":11832,"content":11833,"nodeType":87},{},[11834],{"data":11835,"marks":11836,"value":549,"nodeType":81},{},[],{"metadata":11838,"sys":11841,"fields":11846},{"tags":11839,"concepts":11840},[],[],{"space":11842,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11844,"publishedVersion":62,"revision":44,"locale":29},{"sys":11843},{"type":12,"linkType":13,"id":14},{"sys":11845},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11847},{"url":565,"details":11848,"fileName":571,"contentType":572},{"size":567,"image":11849},{"width":569,"height":570},{"sys":11851,"fields":11854},{"id":11852,"createdAt":11853},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":11855,"slug":11856,"articleIntro":11855,"category":11857},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[11858],{"metadata":11859,"sys":11862,"fields":11869},{"tags":11860,"concepts":11861},[],[],{"space":11863,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11865,"publishedVersion":521,"revision":62,"contentType":11867,"locale":29},{"sys":11864},{"type":12,"linkType":13,"id":14},{"sys":11866},{"id":21,"type":12,"linkType":22},{"sys":11868},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11870,"metaTitle":531,"metaDescription":532,"mainTitle":11871,"subtitle":550,"heroImage":11886,"ctaButton":573,"ctaLink":574},[530],{"data":11872,"content":11873,"nodeType":74},{},[11874,11880],{"data":11875,"content":11876,"nodeType":78},{},[11877],{"data":11878,"marks":11879,"value":542,"nodeType":81},{},[],{"data":11881,"content":11882,"nodeType":87},{},[11883],{"data":11884,"marks":11885,"value":549,"nodeType":81},{},[],{"metadata":11887,"sys":11890,"fields":11895},{"tags":11888,"concepts":11889},[],[],{"space":11891,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11893,"publishedVersion":62,"revision":44,"locale":29},{"sys":11892},{"type":12,"linkType":13,"id":14},{"sys":11894},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11896},{"url":565,"details":11897,"fileName":571,"contentType":572},{"size":567,"image":11898},{"width":569,"height":570},{"sys":11900,"fields":11903},{"id":11901,"createdAt":11902},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":11904,"slug":11905,"articleIntro":-1,"category":11906},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[11907],{"metadata":11908,"sys":11911,"fields":11918},{"tags":11909,"concepts":11910},[],[],{"space":11912,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11914,"publishedVersion":521,"revision":62,"contentType":11916,"locale":29},{"sys":11913},{"type":12,"linkType":13,"id":14},{"sys":11915},{"id":21,"type":12,"linkType":22},{"sys":11917},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11919,"metaTitle":531,"metaDescription":532,"mainTitle":11920,"subtitle":550,"heroImage":11935,"ctaButton":573,"ctaLink":574},[530],{"data":11921,"content":11922,"nodeType":74},{},[11923,11929],{"data":11924,"content":11925,"nodeType":78},{},[11926],{"data":11927,"marks":11928,"value":542,"nodeType":81},{},[],{"data":11930,"content":11931,"nodeType":87},{},[11932],{"data":11933,"marks":11934,"value":549,"nodeType":81},{},[],{"metadata":11936,"sys":11939,"fields":11944},{"tags":11937,"concepts":11938},[],[],{"space":11940,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11942,"publishedVersion":62,"revision":44,"locale":29},{"sys":11941},{"type":12,"linkType":13,"id":14},{"sys":11943},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11945},{"url":565,"details":11946,"fileName":571,"contentType":572},{"size":567,"image":11947},{"width":569,"height":570},{"sys":11949,"fields":11952},{"id":11950,"createdAt":11951},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":11953,"slug":11954,"articleIntro":11953,"category":11955},"206 - Droit au bail","compte-206-droit-au-bail",[11956],{"metadata":11957,"sys":11960,"fields":11967},{"tags":11958,"concepts":11959},[],[],{"space":11961,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":11963,"publishedVersion":521,"revision":62,"contentType":11965,"locale":29},{"sys":11962},{"type":12,"linkType":13,"id":14},{"sys":11964},{"id":21,"type":12,"linkType":22},{"sys":11966},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":11968,"metaTitle":531,"metaDescription":532,"mainTitle":11969,"subtitle":550,"heroImage":11984,"ctaButton":573,"ctaLink":574},[530],{"data":11970,"content":11971,"nodeType":74},{},[11972,11978],{"data":11973,"content":11974,"nodeType":78},{},[11975],{"data":11976,"marks":11977,"value":542,"nodeType":81},{},[],{"data":11979,"content":11980,"nodeType":87},{},[11981],{"data":11982,"marks":11983,"value":549,"nodeType":81},{},[],{"metadata":11985,"sys":11988,"fields":11993},{"tags":11986,"concepts":11987},[],[],{"space":11989,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":11991,"publishedVersion":62,"revision":44,"locale":29},{"sys":11990},{"type":12,"linkType":13,"id":14},{"sys":11992},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":11994},{"url":565,"details":11995,"fileName":571,"contentType":572},{"size":567,"image":11996},{"width":569,"height":570},{"sys":11998,"fields":12001},{"id":11999,"createdAt":12000},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":12002,"slug":12003,"articleIntro":12002,"category":12004},"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",[12005],{"metadata":12006,"sys":12009,"fields":12016},{"tags":12007,"concepts":12008},[],[],{"space":12010,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12012,"publishedVersion":521,"revision":62,"contentType":12014,"locale":29},{"sys":12011},{"type":12,"linkType":13,"id":14},{"sys":12013},{"id":21,"type":12,"linkType":22},{"sys":12015},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12017,"metaTitle":531,"metaDescription":532,"mainTitle":12018,"subtitle":550,"heroImage":12033,"ctaButton":573,"ctaLink":574},[530],{"data":12019,"content":12020,"nodeType":74},{},[12021,12027],{"data":12022,"content":12023,"nodeType":78},{},[12024],{"data":12025,"marks":12026,"value":542,"nodeType":81},{},[],{"data":12028,"content":12029,"nodeType":87},{},[12030],{"data":12031,"marks":12032,"value":549,"nodeType":81},{},[],{"metadata":12034,"sys":12037,"fields":12042},{"tags":12035,"concepts":12036},[],[],{"space":12038,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12040,"publishedVersion":62,"revision":44,"locale":29},{"sys":12039},{"type":12,"linkType":13,"id":14},{"sys":12041},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12043},{"url":565,"details":12044,"fileName":571,"contentType":572},{"size":567,"image":12045},{"width":569,"height":570},{"sys":12047,"fields":12050},{"id":12048,"createdAt":12049},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":12051,"slug":12052,"articleIntro":-1,"category":12053},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[12054],{"metadata":12055,"sys":12058,"fields":12065},{"tags":12056,"concepts":12057},[],[],{"space":12059,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12061,"publishedVersion":521,"revision":62,"contentType":12063,"locale":29},{"sys":12060},{"type":12,"linkType":13,"id":14},{"sys":12062},{"id":21,"type":12,"linkType":22},{"sys":12064},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12066,"metaTitle":531,"metaDescription":532,"mainTitle":12067,"subtitle":550,"heroImage":12082,"ctaButton":573,"ctaLink":574},[530],{"data":12068,"content":12069,"nodeType":74},{},[12070,12076],{"data":12071,"content":12072,"nodeType":78},{},[12073],{"data":12074,"marks":12075,"value":542,"nodeType":81},{},[],{"data":12077,"content":12078,"nodeType":87},{},[12079],{"data":12080,"marks":12081,"value":549,"nodeType":81},{},[],{"metadata":12083,"sys":12086,"fields":12091},{"tags":12084,"concepts":12085},[],[],{"space":12087,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12089,"publishedVersion":62,"revision":44,"locale":29},{"sys":12088},{"type":12,"linkType":13,"id":14},{"sys":12090},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12092},{"url":565,"details":12093,"fileName":571,"contentType":572},{"size":567,"image":12094},{"width":569,"height":570},{"sys":12096,"fields":12099},{"id":12097,"createdAt":12098},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":12100,"slug":12101,"articleIntro":12100,"category":12102},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[12103],{"metadata":12104,"sys":12107,"fields":12114},{"tags":12105,"concepts":12106},[],[],{"space":12108,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12110,"publishedVersion":521,"revision":62,"contentType":12112,"locale":29},{"sys":12109},{"type":12,"linkType":13,"id":14},{"sys":12111},{"id":21,"type":12,"linkType":22},{"sys":12113},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12115,"metaTitle":531,"metaDescription":532,"mainTitle":12116,"subtitle":550,"heroImage":12131,"ctaButton":573,"ctaLink":574},[530],{"data":12117,"content":12118,"nodeType":74},{},[12119,12125],{"data":12120,"content":12121,"nodeType":78},{},[12122],{"data":12123,"marks":12124,"value":542,"nodeType":81},{},[],{"data":12126,"content":12127,"nodeType":87},{},[12128],{"data":12129,"marks":12130,"value":549,"nodeType":81},{},[],{"metadata":12132,"sys":12135,"fields":12140},{"tags":12133,"concepts":12134},[],[],{"space":12136,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12138,"publishedVersion":62,"revision":44,"locale":29},{"sys":12137},{"type":12,"linkType":13,"id":14},{"sys":12139},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12141},{"url":565,"details":12142,"fileName":571,"contentType":572},{"size":567,"image":12143},{"width":569,"height":570},{"sys":12145,"fields":12148},{"id":12146,"createdAt":12147},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":12149,"slug":12150,"articleIntro":12149,"category":12151},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[12152],{"metadata":12153,"sys":12156,"fields":12163},{"tags":12154,"concepts":12155},[],[],{"space":12157,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12159,"publishedVersion":521,"revision":62,"contentType":12161,"locale":29},{"sys":12158},{"type":12,"linkType":13,"id":14},{"sys":12160},{"id":21,"type":12,"linkType":22},{"sys":12162},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12164,"metaTitle":531,"metaDescription":532,"mainTitle":12165,"subtitle":550,"heroImage":12180,"ctaButton":573,"ctaLink":574},[530],{"data":12166,"content":12167,"nodeType":74},{},[12168,12174],{"data":12169,"content":12170,"nodeType":78},{},[12171],{"data":12172,"marks":12173,"value":542,"nodeType":81},{},[],{"data":12175,"content":12176,"nodeType":87},{},[12177],{"data":12178,"marks":12179,"value":549,"nodeType":81},{},[],{"metadata":12181,"sys":12184,"fields":12189},{"tags":12182,"concepts":12183},[],[],{"space":12185,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12187,"publishedVersion":62,"revision":44,"locale":29},{"sys":12186},{"type":12,"linkType":13,"id":14},{"sys":12188},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12190},{"url":565,"details":12191,"fileName":571,"contentType":572},{"size":567,"image":12192},{"width":569,"height":570},{"sys":12194,"fields":12197},{"id":12195,"createdAt":12196},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":12198,"slug":12199,"articleIntro":12198,"category":12200},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[12201],{"metadata":12202,"sys":12205,"fields":12212},{"tags":12203,"concepts":12204},[],[],{"space":12206,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12208,"publishedVersion":521,"revision":62,"contentType":12210,"locale":29},{"sys":12207},{"type":12,"linkType":13,"id":14},{"sys":12209},{"id":21,"type":12,"linkType":22},{"sys":12211},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12213,"metaTitle":531,"metaDescription":532,"mainTitle":12214,"subtitle":550,"heroImage":12229,"ctaButton":573,"ctaLink":574},[530],{"data":12215,"content":12216,"nodeType":74},{},[12217,12223],{"data":12218,"content":12219,"nodeType":78},{},[12220],{"data":12221,"marks":12222,"value":542,"nodeType":81},{},[],{"data":12224,"content":12225,"nodeType":87},{},[12226],{"data":12227,"marks":12228,"value":549,"nodeType":81},{},[],{"metadata":12230,"sys":12233,"fields":12238},{"tags":12231,"concepts":12232},[],[],{"space":12234,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12236,"publishedVersion":62,"revision":44,"locale":29},{"sys":12235},{"type":12,"linkType":13,"id":14},{"sys":12237},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12239},{"url":565,"details":12240,"fileName":571,"contentType":572},{"size":567,"image":12241},{"width":569,"height":570},{"sys":12243,"fields":12246},{"id":12244,"createdAt":12245},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":12247,"slug":12248,"articleIntro":12247,"category":12249},"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",[12250],{"metadata":12251,"sys":12254,"fields":12261},{"tags":12252,"concepts":12253},[],[],{"space":12255,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12257,"publishedVersion":521,"revision":62,"contentType":12259,"locale":29},{"sys":12256},{"type":12,"linkType":13,"id":14},{"sys":12258},{"id":21,"type":12,"linkType":22},{"sys":12260},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12262,"metaTitle":531,"metaDescription":532,"mainTitle":12263,"subtitle":550,"heroImage":12278,"ctaButton":573,"ctaLink":574},[530],{"data":12264,"content":12265,"nodeType":74},{},[12266,12272],{"data":12267,"content":12268,"nodeType":78},{},[12269],{"data":12270,"marks":12271,"value":542,"nodeType":81},{},[],{"data":12273,"content":12274,"nodeType":87},{},[12275],{"data":12276,"marks":12277,"value":549,"nodeType":81},{},[],{"metadata":12279,"sys":12282,"fields":12287},{"tags":12280,"concepts":12281},[],[],{"space":12283,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12285,"publishedVersion":62,"revision":44,"locale":29},{"sys":12284},{"type":12,"linkType":13,"id":14},{"sys":12286},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12288},{"url":565,"details":12289,"fileName":571,"contentType":572},{"size":567,"image":12290},{"width":569,"height":570},{"sys":12292,"fields":12295},{"id":12293,"createdAt":12294},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":12296,"slug":12297,"articleIntro":12296,"category":12298},"Compte 6156 - Maintenance","compte-6156-maintenance",[12299],{"metadata":12300,"sys":12303,"fields":12310},{"tags":12301,"concepts":12302},[],[],{"space":12304,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12306,"publishedVersion":521,"revision":62,"contentType":12308,"locale":29},{"sys":12305},{"type":12,"linkType":13,"id":14},{"sys":12307},{"id":21,"type":12,"linkType":22},{"sys":12309},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12311,"metaTitle":531,"metaDescription":532,"mainTitle":12312,"subtitle":550,"heroImage":12327,"ctaButton":573,"ctaLink":574},[530],{"data":12313,"content":12314,"nodeType":74},{},[12315,12321],{"data":12316,"content":12317,"nodeType":78},{},[12318],{"data":12319,"marks":12320,"value":542,"nodeType":81},{},[],{"data":12322,"content":12323,"nodeType":87},{},[12324],{"data":12325,"marks":12326,"value":549,"nodeType":81},{},[],{"metadata":12328,"sys":12331,"fields":12336},{"tags":12329,"concepts":12330},[],[],{"space":12332,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12334,"publishedVersion":62,"revision":44,"locale":29},{"sys":12333},{"type":12,"linkType":13,"id":14},{"sys":12335},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12337},{"url":565,"details":12338,"fileName":571,"contentType":572},{"size":567,"image":12339},{"width":569,"height":570},{"sys":12341,"fields":12344},{"id":12342,"createdAt":12343},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":12345,"slug":12346,"articleIntro":12345,"category":12347},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[12348],{"metadata":12349,"sys":12352,"fields":12359},{"tags":12350,"concepts":12351},[],[],{"space":12353,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12355,"publishedVersion":521,"revision":62,"contentType":12357,"locale":29},{"sys":12354},{"type":12,"linkType":13,"id":14},{"sys":12356},{"id":21,"type":12,"linkType":22},{"sys":12358},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12360,"metaTitle":531,"metaDescription":532,"mainTitle":12361,"subtitle":550,"heroImage":12376,"ctaButton":573,"ctaLink":574},[530],{"data":12362,"content":12363,"nodeType":74},{},[12364,12370],{"data":12365,"content":12366,"nodeType":78},{},[12367],{"data":12368,"marks":12369,"value":542,"nodeType":81},{},[],{"data":12371,"content":12372,"nodeType":87},{},[12373],{"data":12374,"marks":12375,"value":549,"nodeType":81},{},[],{"metadata":12377,"sys":12380,"fields":12385},{"tags":12378,"concepts":12379},[],[],{"space":12381,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12383,"publishedVersion":62,"revision":44,"locale":29},{"sys":12382},{"type":12,"linkType":13,"id":14},{"sys":12384},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12386},{"url":565,"details":12387,"fileName":571,"contentType":572},{"size":567,"image":12388},{"width":569,"height":570},{"sys":12390,"fields":12393},{"id":12391,"createdAt":12392},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":12394,"slug":12395,"articleIntro":-1,"category":12396},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[12397],{"metadata":12398,"sys":12401,"fields":12408},{"tags":12399,"concepts":12400},[],[],{"space":12402,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12404,"publishedVersion":521,"revision":62,"contentType":12406,"locale":29},{"sys":12403},{"type":12,"linkType":13,"id":14},{"sys":12405},{"id":21,"type":12,"linkType":22},{"sys":12407},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12409,"metaTitle":531,"metaDescription":532,"mainTitle":12410,"subtitle":550,"heroImage":12425,"ctaButton":573,"ctaLink":574},[530],{"data":12411,"content":12412,"nodeType":74},{},[12413,12419],{"data":12414,"content":12415,"nodeType":78},{},[12416],{"data":12417,"marks":12418,"value":542,"nodeType":81},{},[],{"data":12420,"content":12421,"nodeType":87},{},[12422],{"data":12423,"marks":12424,"value":549,"nodeType":81},{},[],{"metadata":12426,"sys":12429,"fields":12434},{"tags":12427,"concepts":12428},[],[],{"space":12430,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12432,"publishedVersion":62,"revision":44,"locale":29},{"sys":12431},{"type":12,"linkType":13,"id":14},{"sys":12433},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12435},{"url":565,"details":12436,"fileName":571,"contentType":572},{"size":567,"image":12437},{"width":569,"height":570},{"sys":12439,"fields":12442},{"id":12440,"createdAt":12441},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":12443,"slug":12444,"articleIntro":12443,"category":12445},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[12446],{"metadata":12447,"sys":12450,"fields":12457},{"tags":12448,"concepts":12449},[],[],{"space":12451,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12453,"publishedVersion":521,"revision":62,"contentType":12455,"locale":29},{"sys":12452},{"type":12,"linkType":13,"id":14},{"sys":12454},{"id":21,"type":12,"linkType":22},{"sys":12456},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12458,"metaTitle":531,"metaDescription":532,"mainTitle":12459,"subtitle":550,"heroImage":12474,"ctaButton":573,"ctaLink":574},[530],{"data":12460,"content":12461,"nodeType":74},{},[12462,12468],{"data":12463,"content":12464,"nodeType":78},{},[12465],{"data":12466,"marks":12467,"value":542,"nodeType":81},{},[],{"data":12469,"content":12470,"nodeType":87},{},[12471],{"data":12472,"marks":12473,"value":549,"nodeType":81},{},[],{"metadata":12475,"sys":12478,"fields":12483},{"tags":12476,"concepts":12477},[],[],{"space":12479,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12481,"publishedVersion":62,"revision":44,"locale":29},{"sys":12480},{"type":12,"linkType":13,"id":14},{"sys":12482},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12484},{"url":565,"details":12485,"fileName":571,"contentType":572},{"size":567,"image":12486},{"width":569,"height":570},{"sys":12488,"fields":12491},{"id":12489,"createdAt":12490},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":12492,"slug":12493,"articleIntro":12492,"category":12494},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[12495],{"metadata":12496,"sys":12499,"fields":12506},{"tags":12497,"concepts":12498},[],[],{"space":12500,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12502,"publishedVersion":521,"revision":62,"contentType":12504,"locale":29},{"sys":12501},{"type":12,"linkType":13,"id":14},{"sys":12503},{"id":21,"type":12,"linkType":22},{"sys":12505},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12507,"metaTitle":531,"metaDescription":532,"mainTitle":12508,"subtitle":550,"heroImage":12523,"ctaButton":573,"ctaLink":574},[530],{"data":12509,"content":12510,"nodeType":74},{},[12511,12517],{"data":12512,"content":12513,"nodeType":78},{},[12514],{"data":12515,"marks":12516,"value":542,"nodeType":81},{},[],{"data":12518,"content":12519,"nodeType":87},{},[12520],{"data":12521,"marks":12522,"value":549,"nodeType":81},{},[],{"metadata":12524,"sys":12527,"fields":12532},{"tags":12525,"concepts":12526},[],[],{"space":12528,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12530,"publishedVersion":62,"revision":44,"locale":29},{"sys":12529},{"type":12,"linkType":13,"id":14},{"sys":12531},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12533},{"url":565,"details":12534,"fileName":571,"contentType":572},{"size":567,"image":12535},{"width":569,"height":570},{"sys":12537,"fields":12540},{"id":12538,"createdAt":12539},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":12541,"slug":12542,"articleIntro":12541,"category":12543},"Compte 326 - Emballages","compte-326-emballages",[12544],{"metadata":12545,"sys":12548,"fields":12555},{"tags":12546,"concepts":12547},[],[],{"space":12549,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12551,"publishedVersion":521,"revision":62,"contentType":12553,"locale":29},{"sys":12550},{"type":12,"linkType":13,"id":14},{"sys":12552},{"id":21,"type":12,"linkType":22},{"sys":12554},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12556,"metaTitle":531,"metaDescription":532,"mainTitle":12557,"subtitle":550,"heroImage":12572,"ctaButton":573,"ctaLink":574},[530],{"data":12558,"content":12559,"nodeType":74},{},[12560,12566],{"data":12561,"content":12562,"nodeType":78},{},[12563],{"data":12564,"marks":12565,"value":542,"nodeType":81},{},[],{"data":12567,"content":12568,"nodeType":87},{},[12569],{"data":12570,"marks":12571,"value":549,"nodeType":81},{},[],{"metadata":12573,"sys":12576,"fields":12581},{"tags":12574,"concepts":12575},[],[],{"space":12577,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12579,"publishedVersion":62,"revision":44,"locale":29},{"sys":12578},{"type":12,"linkType":13,"id":14},{"sys":12580},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12582},{"url":565,"details":12583,"fileName":571,"contentType":572},{"size":567,"image":12584},{"width":569,"height":570},{"sys":12586,"fields":12589},{"id":12587,"createdAt":12588},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":12590,"slug":12591,"articleIntro":12590,"category":12592},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[12593],{"metadata":12594,"sys":12597,"fields":12604},{"tags":12595,"concepts":12596},[],[],{"space":12598,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12600,"publishedVersion":521,"revision":62,"contentType":12602,"locale":29},{"sys":12599},{"type":12,"linkType":13,"id":14},{"sys":12601},{"id":21,"type":12,"linkType":22},{"sys":12603},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12605,"metaTitle":531,"metaDescription":532,"mainTitle":12606,"subtitle":550,"heroImage":12621,"ctaButton":573,"ctaLink":574},[530],{"data":12607,"content":12608,"nodeType":74},{},[12609,12615],{"data":12610,"content":12611,"nodeType":78},{},[12612],{"data":12613,"marks":12614,"value":542,"nodeType":81},{},[],{"data":12616,"content":12617,"nodeType":87},{},[12618],{"data":12619,"marks":12620,"value":549,"nodeType":81},{},[],{"metadata":12622,"sys":12625,"fields":12630},{"tags":12623,"concepts":12624},[],[],{"space":12626,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12628,"publishedVersion":62,"revision":44,"locale":29},{"sys":12627},{"type":12,"linkType":13,"id":14},{"sys":12629},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12631},{"url":565,"details":12632,"fileName":571,"contentType":572},{"size":567,"image":12633},{"width":569,"height":570},{"sys":12635,"fields":12638},{"id":12636,"createdAt":12637},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":12639,"slug":12640,"articleIntro":12639,"category":12641},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[12642],{"metadata":12643,"sys":12646,"fields":12653},{"tags":12644,"concepts":12645},[],[],{"space":12647,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12649,"publishedVersion":521,"revision":62,"contentType":12651,"locale":29},{"sys":12648},{"type":12,"linkType":13,"id":14},{"sys":12650},{"id":21,"type":12,"linkType":22},{"sys":12652},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12654,"metaTitle":531,"metaDescription":532,"mainTitle":12655,"subtitle":550,"heroImage":12670,"ctaButton":573,"ctaLink":574},[530],{"data":12656,"content":12657,"nodeType":74},{},[12658,12664],{"data":12659,"content":12660,"nodeType":78},{},[12661],{"data":12662,"marks":12663,"value":542,"nodeType":81},{},[],{"data":12665,"content":12666,"nodeType":87},{},[12667],{"data":12668,"marks":12669,"value":549,"nodeType":81},{},[],{"metadata":12671,"sys":12674,"fields":12679},{"tags":12672,"concepts":12673},[],[],{"space":12675,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12677,"publishedVersion":62,"revision":44,"locale":29},{"sys":12676},{"type":12,"linkType":13,"id":14},{"sys":12678},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12680},{"url":565,"details":12681,"fileName":571,"contentType":572},{"size":567,"image":12682},{"width":569,"height":570},{"sys":12684,"fields":12686},{"id":12685,"createdAt":3276},"6Cyiu2vRN9DinrNv9tFLZe",{"title":12687,"slug":12688,"articleIntro":12687,"category":12689},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[12690],{"metadata":12691,"sys":12694,"fields":12701},{"tags":12692,"concepts":12693},[],[],{"space":12695,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12697,"publishedVersion":521,"revision":62,"contentType":12699,"locale":29},{"sys":12696},{"type":12,"linkType":13,"id":14},{"sys":12698},{"id":21,"type":12,"linkType":22},{"sys":12700},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12702,"metaTitle":531,"metaDescription":532,"mainTitle":12703,"subtitle":550,"heroImage":12718,"ctaButton":573,"ctaLink":574},[530],{"data":12704,"content":12705,"nodeType":74},{},[12706,12712],{"data":12707,"content":12708,"nodeType":78},{},[12709],{"data":12710,"marks":12711,"value":542,"nodeType":81},{},[],{"data":12713,"content":12714,"nodeType":87},{},[12715],{"data":12716,"marks":12717,"value":549,"nodeType":81},{},[],{"metadata":12719,"sys":12722,"fields":12727},{"tags":12720,"concepts":12721},[],[],{"space":12723,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12725,"publishedVersion":62,"revision":44,"locale":29},{"sys":12724},{"type":12,"linkType":13,"id":14},{"sys":12726},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12728},{"url":565,"details":12729,"fileName":571,"contentType":572},{"size":567,"image":12730},{"width":569,"height":570},{"sys":12732,"fields":12735},{"id":12733,"createdAt":12734},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":12736,"slug":12737,"articleIntro":-1,"category":12738},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[12739],{"metadata":12740,"sys":12743,"fields":12750},{"tags":12741,"concepts":12742},[],[],{"space":12744,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12746,"publishedVersion":521,"revision":62,"contentType":12748,"locale":29},{"sys":12745},{"type":12,"linkType":13,"id":14},{"sys":12747},{"id":21,"type":12,"linkType":22},{"sys":12749},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12751,"metaTitle":531,"metaDescription":532,"mainTitle":12752,"subtitle":550,"heroImage":12767,"ctaButton":573,"ctaLink":574},[530],{"data":12753,"content":12754,"nodeType":74},{},[12755,12761],{"data":12756,"content":12757,"nodeType":78},{},[12758],{"data":12759,"marks":12760,"value":542,"nodeType":81},{},[],{"data":12762,"content":12763,"nodeType":87},{},[12764],{"data":12765,"marks":12766,"value":549,"nodeType":81},{},[],{"metadata":12768,"sys":12771,"fields":12776},{"tags":12769,"concepts":12770},[],[],{"space":12772,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12774,"publishedVersion":62,"revision":44,"locale":29},{"sys":12773},{"type":12,"linkType":13,"id":14},{"sys":12775},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12777},{"url":565,"details":12778,"fileName":571,"contentType":572},{"size":567,"image":12779},{"width":569,"height":570},{"sys":12781,"fields":12784},{"id":12782,"createdAt":12783},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":12785,"slug":12786,"articleIntro":12785,"category":12787},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[12788],{"metadata":12789,"sys":12792,"fields":12799},{"tags":12790,"concepts":12791},[],[],{"space":12793,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12795,"publishedVersion":521,"revision":62,"contentType":12797,"locale":29},{"sys":12794},{"type":12,"linkType":13,"id":14},{"sys":12796},{"id":21,"type":12,"linkType":22},{"sys":12798},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12800,"metaTitle":531,"metaDescription":532,"mainTitle":12801,"subtitle":550,"heroImage":12816,"ctaButton":573,"ctaLink":574},[530],{"data":12802,"content":12803,"nodeType":74},{},[12804,12810],{"data":12805,"content":12806,"nodeType":78},{},[12807],{"data":12808,"marks":12809,"value":542,"nodeType":81},{},[],{"data":12811,"content":12812,"nodeType":87},{},[12813],{"data":12814,"marks":12815,"value":549,"nodeType":81},{},[],{"metadata":12817,"sys":12820,"fields":12825},{"tags":12818,"concepts":12819},[],[],{"space":12821,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12823,"publishedVersion":62,"revision":44,"locale":29},{"sys":12822},{"type":12,"linkType":13,"id":14},{"sys":12824},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12826},{"url":565,"details":12827,"fileName":571,"contentType":572},{"size":567,"image":12828},{"width":569,"height":570},{"sys":12830,"fields":12833},{"id":12831,"createdAt":12832},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":12834,"slug":12835,"articleIntro":12834,"category":12836},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[12837],{"metadata":12838,"sys":12841,"fields":12848},{"tags":12839,"concepts":12840},[],[],{"space":12842,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12844,"publishedVersion":521,"revision":62,"contentType":12846,"locale":29},{"sys":12843},{"type":12,"linkType":13,"id":14},{"sys":12845},{"id":21,"type":12,"linkType":22},{"sys":12847},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12849,"metaTitle":531,"metaDescription":532,"mainTitle":12850,"subtitle":550,"heroImage":12865,"ctaButton":573,"ctaLink":574},[530],{"data":12851,"content":12852,"nodeType":74},{},[12853,12859],{"data":12854,"content":12855,"nodeType":78},{},[12856],{"data":12857,"marks":12858,"value":542,"nodeType":81},{},[],{"data":12860,"content":12861,"nodeType":87},{},[12862],{"data":12863,"marks":12864,"value":549,"nodeType":81},{},[],{"metadata":12866,"sys":12869,"fields":12874},{"tags":12867,"concepts":12868},[],[],{"space":12870,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12872,"publishedVersion":62,"revision":44,"locale":29},{"sys":12871},{"type":12,"linkType":13,"id":14},{"sys":12873},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12875},{"url":565,"details":12876,"fileName":571,"contentType":572},{"size":567,"image":12877},{"width":569,"height":570},{"sys":12879,"fields":12882},{"id":12880,"createdAt":12881},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":12883,"slug":12884,"articleIntro":12883,"category":12885},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[12886],{"metadata":12887,"sys":12890,"fields":12897},{"tags":12888,"concepts":12889},[],[],{"space":12891,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12893,"publishedVersion":521,"revision":62,"contentType":12895,"locale":29},{"sys":12892},{"type":12,"linkType":13,"id":14},{"sys":12894},{"id":21,"type":12,"linkType":22},{"sys":12896},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12898,"metaTitle":531,"metaDescription":532,"mainTitle":12899,"subtitle":550,"heroImage":12914,"ctaButton":573,"ctaLink":574},[530],{"data":12900,"content":12901,"nodeType":74},{},[12902,12908],{"data":12903,"content":12904,"nodeType":78},{},[12905],{"data":12906,"marks":12907,"value":542,"nodeType":81},{},[],{"data":12909,"content":12910,"nodeType":87},{},[12911],{"data":12912,"marks":12913,"value":549,"nodeType":81},{},[],{"metadata":12915,"sys":12918,"fields":12923},{"tags":12916,"concepts":12917},[],[],{"space":12919,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12921,"publishedVersion":62,"revision":44,"locale":29},{"sys":12920},{"type":12,"linkType":13,"id":14},{"sys":12922},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12924},{"url":565,"details":12925,"fileName":571,"contentType":572},{"size":567,"image":12926},{"width":569,"height":570},{"sys":12928,"fields":12931},{"id":12929,"createdAt":12930},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":12932,"slug":12933,"articleIntro":12932,"category":12934},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[12935],{"metadata":12936,"sys":12939,"fields":12946},{"tags":12937,"concepts":12938},[],[],{"space":12940,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12942,"publishedVersion":521,"revision":62,"contentType":12944,"locale":29},{"sys":12941},{"type":12,"linkType":13,"id":14},{"sys":12943},{"id":21,"type":12,"linkType":22},{"sys":12945},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12947,"metaTitle":531,"metaDescription":532,"mainTitle":12948,"subtitle":550,"heroImage":12963,"ctaButton":573,"ctaLink":574},[530],{"data":12949,"content":12950,"nodeType":74},{},[12951,12957],{"data":12952,"content":12953,"nodeType":78},{},[12954],{"data":12955,"marks":12956,"value":542,"nodeType":81},{},[],{"data":12958,"content":12959,"nodeType":87},{},[12960],{"data":12961,"marks":12962,"value":549,"nodeType":81},{},[],{"metadata":12964,"sys":12967,"fields":12972},{"tags":12965,"concepts":12966},[],[],{"space":12968,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":12970,"publishedVersion":62,"revision":44,"locale":29},{"sys":12969},{"type":12,"linkType":13,"id":14},{"sys":12971},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":12973},{"url":565,"details":12974,"fileName":571,"contentType":572},{"size":567,"image":12975},{"width":569,"height":570},{"sys":12977,"fields":12980},{"id":12978,"createdAt":12979},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":12981,"slug":12982,"articleIntro":-1,"category":12983},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[12984],{"metadata":12985,"sys":12988,"fields":12995},{"tags":12986,"concepts":12987},[],[],{"space":12989,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":12991,"publishedVersion":521,"revision":62,"contentType":12993,"locale":29},{"sys":12990},{"type":12,"linkType":13,"id":14},{"sys":12992},{"id":21,"type":12,"linkType":22},{"sys":12994},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":12996,"metaTitle":531,"metaDescription":532,"mainTitle":12997,"subtitle":550,"heroImage":13012,"ctaButton":573,"ctaLink":574},[530],{"data":12998,"content":12999,"nodeType":74},{},[13000,13006],{"data":13001,"content":13002,"nodeType":78},{},[13003],{"data":13004,"marks":13005,"value":542,"nodeType":81},{},[],{"data":13007,"content":13008,"nodeType":87},{},[13009],{"data":13010,"marks":13011,"value":549,"nodeType":81},{},[],{"metadata":13013,"sys":13016,"fields":13021},{"tags":13014,"concepts":13015},[],[],{"space":13017,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13019,"publishedVersion":62,"revision":44,"locale":29},{"sys":13018},{"type":12,"linkType":13,"id":14},{"sys":13020},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13022},{"url":565,"details":13023,"fileName":571,"contentType":572},{"size":567,"image":13024},{"width":569,"height":570},{"sys":13026,"fields":13029},{"id":13027,"createdAt":13028},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":13030,"slug":13031,"articleIntro":13030,"category":13032},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[13033],{"metadata":13034,"sys":13037,"fields":13044},{"tags":13035,"concepts":13036},[],[],{"space":13038,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13040,"publishedVersion":521,"revision":62,"contentType":13042,"locale":29},{"sys":13039},{"type":12,"linkType":13,"id":14},{"sys":13041},{"id":21,"type":12,"linkType":22},{"sys":13043},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13045,"metaTitle":531,"metaDescription":532,"mainTitle":13046,"subtitle":550,"heroImage":13061,"ctaButton":573,"ctaLink":574},[530],{"data":13047,"content":13048,"nodeType":74},{},[13049,13055],{"data":13050,"content":13051,"nodeType":78},{},[13052],{"data":13053,"marks":13054,"value":542,"nodeType":81},{},[],{"data":13056,"content":13057,"nodeType":87},{},[13058],{"data":13059,"marks":13060,"value":549,"nodeType":81},{},[],{"metadata":13062,"sys":13065,"fields":13070},{"tags":13063,"concepts":13064},[],[],{"space":13066,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13068,"publishedVersion":62,"revision":44,"locale":29},{"sys":13067},{"type":12,"linkType":13,"id":14},{"sys":13069},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13071},{"url":565,"details":13072,"fileName":571,"contentType":572},{"size":567,"image":13073},{"width":569,"height":570},{"sys":13075,"fields":13078},{"id":13076,"createdAt":13077},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":13079,"slug":13080,"articleIntro":13079,"category":13081},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[13082],{"metadata":13083,"sys":13086,"fields":13093},{"tags":13084,"concepts":13085},[],[],{"space":13087,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13089,"publishedVersion":521,"revision":62,"contentType":13091,"locale":29},{"sys":13088},{"type":12,"linkType":13,"id":14},{"sys":13090},{"id":21,"type":12,"linkType":22},{"sys":13092},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13094,"metaTitle":531,"metaDescription":532,"mainTitle":13095,"subtitle":550,"heroImage":13110,"ctaButton":573,"ctaLink":574},[530],{"data":13096,"content":13097,"nodeType":74},{},[13098,13104],{"data":13099,"content":13100,"nodeType":78},{},[13101],{"data":13102,"marks":13103,"value":542,"nodeType":81},{},[],{"data":13105,"content":13106,"nodeType":87},{},[13107],{"data":13108,"marks":13109,"value":549,"nodeType":81},{},[],{"metadata":13111,"sys":13114,"fields":13119},{"tags":13112,"concepts":13113},[],[],{"space":13115,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13117,"publishedVersion":62,"revision":44,"locale":29},{"sys":13116},{"type":12,"linkType":13,"id":14},{"sys":13118},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13120},{"url":565,"details":13121,"fileName":571,"contentType":572},{"size":567,"image":13122},{"width":569,"height":570},{"sys":13124,"fields":13127},{"id":13125,"createdAt":13126},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":13128,"slug":13129,"articleIntro":13128,"category":13130},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[13131],{"metadata":13132,"sys":13135,"fields":13142},{"tags":13133,"concepts":13134},[],[],{"space":13136,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13138,"publishedVersion":521,"revision":62,"contentType":13140,"locale":29},{"sys":13137},{"type":12,"linkType":13,"id":14},{"sys":13139},{"id":21,"type":12,"linkType":22},{"sys":13141},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13143,"metaTitle":531,"metaDescription":532,"mainTitle":13144,"subtitle":550,"heroImage":13159,"ctaButton":573,"ctaLink":574},[530],{"data":13145,"content":13146,"nodeType":74},{},[13147,13153],{"data":13148,"content":13149,"nodeType":78},{},[13150],{"data":13151,"marks":13152,"value":542,"nodeType":81},{},[],{"data":13154,"content":13155,"nodeType":87},{},[13156],{"data":13157,"marks":13158,"value":549,"nodeType":81},{},[],{"metadata":13160,"sys":13163,"fields":13168},{"tags":13161,"concepts":13162},[],[],{"space":13164,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13166,"publishedVersion":62,"revision":44,"locale":29},{"sys":13165},{"type":12,"linkType":13,"id":14},{"sys":13167},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13169},{"url":565,"details":13170,"fileName":571,"contentType":572},{"size":567,"image":13171},{"width":569,"height":570},{"sys":13173,"fields":13176},{"id":13174,"createdAt":13175},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":13177,"slug":13178,"articleIntro":13177,"category":13179},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[13180],{"metadata":13181,"sys":13184,"fields":13191},{"tags":13182,"concepts":13183},[],[],{"space":13185,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13187,"publishedVersion":521,"revision":62,"contentType":13189,"locale":29},{"sys":13186},{"type":12,"linkType":13,"id":14},{"sys":13188},{"id":21,"type":12,"linkType":22},{"sys":13190},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13192,"metaTitle":531,"metaDescription":532,"mainTitle":13193,"subtitle":550,"heroImage":13208,"ctaButton":573,"ctaLink":574},[530],{"data":13194,"content":13195,"nodeType":74},{},[13196,13202],{"data":13197,"content":13198,"nodeType":78},{},[13199],{"data":13200,"marks":13201,"value":542,"nodeType":81},{},[],{"data":13203,"content":13204,"nodeType":87},{},[13205],{"data":13206,"marks":13207,"value":549,"nodeType":81},{},[],{"metadata":13209,"sys":13212,"fields":13217},{"tags":13210,"concepts":13211},[],[],{"space":13213,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13215,"publishedVersion":62,"revision":44,"locale":29},{"sys":13214},{"type":12,"linkType":13,"id":14},{"sys":13216},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13218},{"url":565,"details":13219,"fileName":571,"contentType":572},{"size":567,"image":13220},{"width":569,"height":570},{"sys":13222,"fields":13225},{"id":13223,"createdAt":13224},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":13226,"slug":13227,"articleIntro":13226,"category":13228},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[13229],{"metadata":13230,"sys":13233,"fields":13240},{"tags":13231,"concepts":13232},[],[],{"space":13234,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13236,"publishedVersion":521,"revision":62,"contentType":13238,"locale":29},{"sys":13235},{"type":12,"linkType":13,"id":14},{"sys":13237},{"id":21,"type":12,"linkType":22},{"sys":13239},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13241,"metaTitle":531,"metaDescription":532,"mainTitle":13242,"subtitle":550,"heroImage":13257,"ctaButton":573,"ctaLink":574},[530],{"data":13243,"content":13244,"nodeType":74},{},[13245,13251],{"data":13246,"content":13247,"nodeType":78},{},[13248],{"data":13249,"marks":13250,"value":542,"nodeType":81},{},[],{"data":13252,"content":13253,"nodeType":87},{},[13254],{"data":13255,"marks":13256,"value":549,"nodeType":81},{},[],{"metadata":13258,"sys":13261,"fields":13266},{"tags":13259,"concepts":13260},[],[],{"space":13262,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13264,"publishedVersion":62,"revision":44,"locale":29},{"sys":13263},{"type":12,"linkType":13,"id":14},{"sys":13265},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13267},{"url":565,"details":13268,"fileName":571,"contentType":572},{"size":567,"image":13269},{"width":569,"height":570},{"sys":13271,"fields":13274},{"id":13272,"createdAt":13273},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":13275,"slug":13276,"articleIntro":-1,"category":13277},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[13278],{"metadata":13279,"sys":13282,"fields":13289},{"tags":13280,"concepts":13281},[],[],{"space":13283,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13285,"publishedVersion":521,"revision":62,"contentType":13287,"locale":29},{"sys":13284},{"type":12,"linkType":13,"id":14},{"sys":13286},{"id":21,"type":12,"linkType":22},{"sys":13288},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13290,"metaTitle":531,"metaDescription":532,"mainTitle":13291,"subtitle":550,"heroImage":13306,"ctaButton":573,"ctaLink":574},[530],{"data":13292,"content":13293,"nodeType":74},{},[13294,13300],{"data":13295,"content":13296,"nodeType":78},{},[13297],{"data":13298,"marks":13299,"value":542,"nodeType":81},{},[],{"data":13301,"content":13302,"nodeType":87},{},[13303],{"data":13304,"marks":13305,"value":549,"nodeType":81},{},[],{"metadata":13307,"sys":13310,"fields":13315},{"tags":13308,"concepts":13309},[],[],{"space":13311,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13313,"publishedVersion":62,"revision":44,"locale":29},{"sys":13312},{"type":12,"linkType":13,"id":14},{"sys":13314},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13316},{"url":565,"details":13317,"fileName":571,"contentType":572},{"size":567,"image":13318},{"width":569,"height":570},{"sys":13320,"fields":13323},{"id":13321,"createdAt":13322},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":13324,"slug":13325,"articleIntro":-1,"category":13326},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[13327],{"metadata":13328,"sys":13331,"fields":13338},{"tags":13329,"concepts":13330},[],[],{"space":13332,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13334,"publishedVersion":521,"revision":62,"contentType":13336,"locale":29},{"sys":13333},{"type":12,"linkType":13,"id":14},{"sys":13335},{"id":21,"type":12,"linkType":22},{"sys":13337},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13339,"metaTitle":531,"metaDescription":532,"mainTitle":13340,"subtitle":550,"heroImage":13355,"ctaButton":573,"ctaLink":574},[530],{"data":13341,"content":13342,"nodeType":74},{},[13343,13349],{"data":13344,"content":13345,"nodeType":78},{},[13346],{"data":13347,"marks":13348,"value":542,"nodeType":81},{},[],{"data":13350,"content":13351,"nodeType":87},{},[13352],{"data":13353,"marks":13354,"value":549,"nodeType":81},{},[],{"metadata":13356,"sys":13359,"fields":13364},{"tags":13357,"concepts":13358},[],[],{"space":13360,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13362,"publishedVersion":62,"revision":44,"locale":29},{"sys":13361},{"type":12,"linkType":13,"id":14},{"sys":13363},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13365},{"url":565,"details":13366,"fileName":571,"contentType":572},{"size":567,"image":13367},{"width":569,"height":570},{"sys":13369,"fields":13372},{"id":13370,"createdAt":13371},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":13373,"slug":13374,"articleIntro":-1,"category":13375},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[13376],{"metadata":13377,"sys":13380,"fields":13387},{"tags":13378,"concepts":13379},[],[],{"space":13381,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13383,"publishedVersion":521,"revision":62,"contentType":13385,"locale":29},{"sys":13382},{"type":12,"linkType":13,"id":14},{"sys":13384},{"id":21,"type":12,"linkType":22},{"sys":13386},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13388,"metaTitle":531,"metaDescription":532,"mainTitle":13389,"subtitle":550,"heroImage":13404,"ctaButton":573,"ctaLink":574},[530],{"data":13390,"content":13391,"nodeType":74},{},[13392,13398],{"data":13393,"content":13394,"nodeType":78},{},[13395],{"data":13396,"marks":13397,"value":542,"nodeType":81},{},[],{"data":13399,"content":13400,"nodeType":87},{},[13401],{"data":13402,"marks":13403,"value":549,"nodeType":81},{},[],{"metadata":13405,"sys":13408,"fields":13413},{"tags":13406,"concepts":13407},[],[],{"space":13409,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13411,"publishedVersion":62,"revision":44,"locale":29},{"sys":13410},{"type":12,"linkType":13,"id":14},{"sys":13412},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13414},{"url":565,"details":13415,"fileName":571,"contentType":572},{"size":567,"image":13416},{"width":569,"height":570},{"sys":13418,"fields":13421},{"id":13419,"createdAt":13420},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":13422,"slug":13423,"articleIntro":13422,"category":13424},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[13425],{"metadata":13426,"sys":13429,"fields":13436},{"tags":13427,"concepts":13428},[],[],{"space":13430,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13432,"publishedVersion":521,"revision":62,"contentType":13434,"locale":29},{"sys":13431},{"type":12,"linkType":13,"id":14},{"sys":13433},{"id":21,"type":12,"linkType":22},{"sys":13435},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13437,"metaTitle":531,"metaDescription":532,"mainTitle":13438,"subtitle":550,"heroImage":13453,"ctaButton":573,"ctaLink":574},[530],{"data":13439,"content":13440,"nodeType":74},{},[13441,13447],{"data":13442,"content":13443,"nodeType":78},{},[13444],{"data":13445,"marks":13446,"value":542,"nodeType":81},{},[],{"data":13448,"content":13449,"nodeType":87},{},[13450],{"data":13451,"marks":13452,"value":549,"nodeType":81},{},[],{"metadata":13454,"sys":13457,"fields":13462},{"tags":13455,"concepts":13456},[],[],{"space":13458,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13460,"publishedVersion":62,"revision":44,"locale":29},{"sys":13459},{"type":12,"linkType":13,"id":14},{"sys":13461},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13463},{"url":565,"details":13464,"fileName":571,"contentType":572},{"size":567,"image":13465},{"width":569,"height":570},{"sys":13467,"fields":13470},{"id":13468,"createdAt":13469},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":13471,"slug":13472,"articleIntro":13471,"category":13473},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[13474],{"metadata":13475,"sys":13478,"fields":13485},{"tags":13476,"concepts":13477},[],[],{"space":13479,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13481,"publishedVersion":521,"revision":62,"contentType":13483,"locale":29},{"sys":13480},{"type":12,"linkType":13,"id":14},{"sys":13482},{"id":21,"type":12,"linkType":22},{"sys":13484},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13486,"metaTitle":531,"metaDescription":532,"mainTitle":13487,"subtitle":550,"heroImage":13502,"ctaButton":573,"ctaLink":574},[530],{"data":13488,"content":13489,"nodeType":74},{},[13490,13496],{"data":13491,"content":13492,"nodeType":78},{},[13493],{"data":13494,"marks":13495,"value":542,"nodeType":81},{},[],{"data":13497,"content":13498,"nodeType":87},{},[13499],{"data":13500,"marks":13501,"value":549,"nodeType":81},{},[],{"metadata":13503,"sys":13506,"fields":13511},{"tags":13504,"concepts":13505},[],[],{"space":13507,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13509,"publishedVersion":62,"revision":44,"locale":29},{"sys":13508},{"type":12,"linkType":13,"id":14},{"sys":13510},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13512},{"url":565,"details":13513,"fileName":571,"contentType":572},{"size":567,"image":13514},{"width":569,"height":570},{"sys":13516,"fields":13519},{"id":13517,"createdAt":13518},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":13520,"slug":13521,"articleIntro":-1,"category":13522},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[13523],{"metadata":13524,"sys":13527,"fields":13534},{"tags":13525,"concepts":13526},[],[],{"space":13528,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13530,"publishedVersion":521,"revision":62,"contentType":13532,"locale":29},{"sys":13529},{"type":12,"linkType":13,"id":14},{"sys":13531},{"id":21,"type":12,"linkType":22},{"sys":13533},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13535,"metaTitle":531,"metaDescription":532,"mainTitle":13536,"subtitle":550,"heroImage":13551,"ctaButton":573,"ctaLink":574},[530],{"data":13537,"content":13538,"nodeType":74},{},[13539,13545],{"data":13540,"content":13541,"nodeType":78},{},[13542],{"data":13543,"marks":13544,"value":542,"nodeType":81},{},[],{"data":13546,"content":13547,"nodeType":87},{},[13548],{"data":13549,"marks":13550,"value":549,"nodeType":81},{},[],{"metadata":13552,"sys":13555,"fields":13560},{"tags":13553,"concepts":13554},[],[],{"space":13556,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13558,"publishedVersion":62,"revision":44,"locale":29},{"sys":13557},{"type":12,"linkType":13,"id":14},{"sys":13559},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13561},{"url":565,"details":13562,"fileName":571,"contentType":572},{"size":567,"image":13563},{"width":569,"height":570},{"sys":13565,"fields":13568},{"id":13566,"createdAt":13567},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":13569,"slug":13570,"articleIntro":13569,"category":13571},"1681 - Autres emprunts","compte-1681-autres-emprunts",[13572],{"metadata":13573,"sys":13576,"fields":13583},{"tags":13574,"concepts":13575},[],[],{"space":13577,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13579,"publishedVersion":521,"revision":62,"contentType":13581,"locale":29},{"sys":13578},{"type":12,"linkType":13,"id":14},{"sys":13580},{"id":21,"type":12,"linkType":22},{"sys":13582},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13584,"metaTitle":531,"metaDescription":532,"mainTitle":13585,"subtitle":550,"heroImage":13600,"ctaButton":573,"ctaLink":574},[530],{"data":13586,"content":13587,"nodeType":74},{},[13588,13594],{"data":13589,"content":13590,"nodeType":78},{},[13591],{"data":13592,"marks":13593,"value":542,"nodeType":81},{},[],{"data":13595,"content":13596,"nodeType":87},{},[13597],{"data":13598,"marks":13599,"value":549,"nodeType":81},{},[],{"metadata":13601,"sys":13604,"fields":13609},{"tags":13602,"concepts":13603},[],[],{"space":13605,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13607,"publishedVersion":62,"revision":44,"locale":29},{"sys":13606},{"type":12,"linkType":13,"id":14},{"sys":13608},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13610},{"url":565,"details":13611,"fileName":571,"contentType":572},{"size":567,"image":13612},{"width":569,"height":570},{"sys":13614,"fields":13617},{"id":13615,"createdAt":13616},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":13618,"slug":13619,"articleIntro":13618,"category":13620},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[13621],{"metadata":13622,"sys":13625,"fields":13632},{"tags":13623,"concepts":13624},[],[],{"space":13626,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13628,"publishedVersion":521,"revision":62,"contentType":13630,"locale":29},{"sys":13627},{"type":12,"linkType":13,"id":14},{"sys":13629},{"id":21,"type":12,"linkType":22},{"sys":13631},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13633,"metaTitle":531,"metaDescription":532,"mainTitle":13634,"subtitle":550,"heroImage":13649,"ctaButton":573,"ctaLink":574},[530],{"data":13635,"content":13636,"nodeType":74},{},[13637,13643],{"data":13638,"content":13639,"nodeType":78},{},[13640],{"data":13641,"marks":13642,"value":542,"nodeType":81},{},[],{"data":13644,"content":13645,"nodeType":87},{},[13646],{"data":13647,"marks":13648,"value":549,"nodeType":81},{},[],{"metadata":13650,"sys":13653,"fields":13658},{"tags":13651,"concepts":13652},[],[],{"space":13654,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13656,"publishedVersion":62,"revision":44,"locale":29},{"sys":13655},{"type":12,"linkType":13,"id":14},{"sys":13657},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13659},{"url":565,"details":13660,"fileName":571,"contentType":572},{"size":567,"image":13661},{"width":569,"height":570},{"sys":13663,"fields":13666},{"id":13664,"createdAt":13665},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":13667,"slug":13668,"articleIntro":13667,"category":13669},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[13670],{"metadata":13671,"sys":13674,"fields":13681},{"tags":13672,"concepts":13673},[],[],{"space":13675,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13677,"publishedVersion":521,"revision":62,"contentType":13679,"locale":29},{"sys":13676},{"type":12,"linkType":13,"id":14},{"sys":13678},{"id":21,"type":12,"linkType":22},{"sys":13680},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13682,"metaTitle":531,"metaDescription":532,"mainTitle":13683,"subtitle":550,"heroImage":13698,"ctaButton":573,"ctaLink":574},[530],{"data":13684,"content":13685,"nodeType":74},{},[13686,13692],{"data":13687,"content":13688,"nodeType":78},{},[13689],{"data":13690,"marks":13691,"value":542,"nodeType":81},{},[],{"data":13693,"content":13694,"nodeType":87},{},[13695],{"data":13696,"marks":13697,"value":549,"nodeType":81},{},[],{"metadata":13699,"sys":13702,"fields":13707},{"tags":13700,"concepts":13701},[],[],{"space":13703,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13705,"publishedVersion":62,"revision":44,"locale":29},{"sys":13704},{"type":12,"linkType":13,"id":14},{"sys":13706},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13708},{"url":565,"details":13709,"fileName":571,"contentType":572},{"size":567,"image":13710},{"width":569,"height":570},{"sys":13712,"fields":13715},{"id":13713,"createdAt":13714},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":13716,"slug":13717,"articleIntro":13716,"category":13718},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[13719],{"metadata":13720,"sys":13723,"fields":13730},{"tags":13721,"concepts":13722},[],[],{"space":13724,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13726,"publishedVersion":521,"revision":62,"contentType":13728,"locale":29},{"sys":13725},{"type":12,"linkType":13,"id":14},{"sys":13727},{"id":21,"type":12,"linkType":22},{"sys":13729},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13731,"metaTitle":531,"metaDescription":532,"mainTitle":13732,"subtitle":550,"heroImage":13747,"ctaButton":573,"ctaLink":574},[530],{"data":13733,"content":13734,"nodeType":74},{},[13735,13741],{"data":13736,"content":13737,"nodeType":78},{},[13738],{"data":13739,"marks":13740,"value":542,"nodeType":81},{},[],{"data":13742,"content":13743,"nodeType":87},{},[13744],{"data":13745,"marks":13746,"value":549,"nodeType":81},{},[],{"metadata":13748,"sys":13751,"fields":13756},{"tags":13749,"concepts":13750},[],[],{"space":13752,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13754,"publishedVersion":62,"revision":44,"locale":29},{"sys":13753},{"type":12,"linkType":13,"id":14},{"sys":13755},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13757},{"url":565,"details":13758,"fileName":571,"contentType":572},{"size":567,"image":13759},{"width":569,"height":570},{"sys":13761,"fields":13764},{"id":13762,"createdAt":13763},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":13765,"slug":13766,"articleIntro":-1,"category":13767},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[13768],{"metadata":13769,"sys":13772,"fields":13779},{"tags":13770,"concepts":13771},[],[],{"space":13773,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13775,"publishedVersion":521,"revision":62,"contentType":13777,"locale":29},{"sys":13774},{"type":12,"linkType":13,"id":14},{"sys":13776},{"id":21,"type":12,"linkType":22},{"sys":13778},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13780,"metaTitle":531,"metaDescription":532,"mainTitle":13781,"subtitle":550,"heroImage":13796,"ctaButton":573,"ctaLink":574},[530],{"data":13782,"content":13783,"nodeType":74},{},[13784,13790],{"data":13785,"content":13786,"nodeType":78},{},[13787],{"data":13788,"marks":13789,"value":542,"nodeType":81},{},[],{"data":13791,"content":13792,"nodeType":87},{},[13793],{"data":13794,"marks":13795,"value":549,"nodeType":81},{},[],{"metadata":13797,"sys":13800,"fields":13805},{"tags":13798,"concepts":13799},[],[],{"space":13801,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13803,"publishedVersion":62,"revision":44,"locale":29},{"sys":13802},{"type":12,"linkType":13,"id":14},{"sys":13804},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13806},{"url":565,"details":13807,"fileName":571,"contentType":572},{"size":567,"image":13808},{"width":569,"height":570},{"sys":13810,"fields":13813},{"id":13811,"createdAt":13812},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":13814,"slug":13815,"articleIntro":13814,"category":13816},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[13817],{"metadata":13818,"sys":13821,"fields":13828},{"tags":13819,"concepts":13820},[],[],{"space":13822,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13824,"publishedVersion":521,"revision":62,"contentType":13826,"locale":29},{"sys":13823},{"type":12,"linkType":13,"id":14},{"sys":13825},{"id":21,"type":12,"linkType":22},{"sys":13827},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13829,"metaTitle":531,"metaDescription":532,"mainTitle":13830,"subtitle":550,"heroImage":13845,"ctaButton":573,"ctaLink":574},[530],{"data":13831,"content":13832,"nodeType":74},{},[13833,13839],{"data":13834,"content":13835,"nodeType":78},{},[13836],{"data":13837,"marks":13838,"value":542,"nodeType":81},{},[],{"data":13840,"content":13841,"nodeType":87},{},[13842],{"data":13843,"marks":13844,"value":549,"nodeType":81},{},[],{"metadata":13846,"sys":13849,"fields":13854},{"tags":13847,"concepts":13848},[],[],{"space":13850,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13852,"publishedVersion":62,"revision":44,"locale":29},{"sys":13851},{"type":12,"linkType":13,"id":14},{"sys":13853},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13855},{"url":565,"details":13856,"fileName":571,"contentType":572},{"size":567,"image":13857},{"width":569,"height":570},{"sys":13859,"fields":13862},{"id":13860,"createdAt":13861},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":13863,"slug":13864,"articleIntro":13863,"category":13865},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[13866],{"metadata":13867,"sys":13870,"fields":13877},{"tags":13868,"concepts":13869},[],[],{"space":13871,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13873,"publishedVersion":521,"revision":62,"contentType":13875,"locale":29},{"sys":13872},{"type":12,"linkType":13,"id":14},{"sys":13874},{"id":21,"type":12,"linkType":22},{"sys":13876},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13878,"metaTitle":531,"metaDescription":532,"mainTitle":13879,"subtitle":550,"heroImage":13894,"ctaButton":573,"ctaLink":574},[530],{"data":13880,"content":13881,"nodeType":74},{},[13882,13888],{"data":13883,"content":13884,"nodeType":78},{},[13885],{"data":13886,"marks":13887,"value":542,"nodeType":81},{},[],{"data":13889,"content":13890,"nodeType":87},{},[13891],{"data":13892,"marks":13893,"value":549,"nodeType":81},{},[],{"metadata":13895,"sys":13898,"fields":13903},{"tags":13896,"concepts":13897},[],[],{"space":13899,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13901,"publishedVersion":62,"revision":44,"locale":29},{"sys":13900},{"type":12,"linkType":13,"id":14},{"sys":13902},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13904},{"url":565,"details":13905,"fileName":571,"contentType":572},{"size":567,"image":13906},{"width":569,"height":570},{"sys":13908,"fields":13911},{"id":13909,"createdAt":13910},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":13912,"slug":13913,"articleIntro":-1,"category":13914},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[13915],{"metadata":13916,"sys":13919,"fields":13926},{"tags":13917,"concepts":13918},[],[],{"space":13920,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13922,"publishedVersion":521,"revision":62,"contentType":13924,"locale":29},{"sys":13921},{"type":12,"linkType":13,"id":14},{"sys":13923},{"id":21,"type":12,"linkType":22},{"sys":13925},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13927,"metaTitle":531,"metaDescription":532,"mainTitle":13928,"subtitle":550,"heroImage":13943,"ctaButton":573,"ctaLink":574},[530],{"data":13929,"content":13930,"nodeType":74},{},[13931,13937],{"data":13932,"content":13933,"nodeType":78},{},[13934],{"data":13935,"marks":13936,"value":542,"nodeType":81},{},[],{"data":13938,"content":13939,"nodeType":87},{},[13940],{"data":13941,"marks":13942,"value":549,"nodeType":81},{},[],{"metadata":13944,"sys":13947,"fields":13952},{"tags":13945,"concepts":13946},[],[],{"space":13948,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13950,"publishedVersion":62,"revision":44,"locale":29},{"sys":13949},{"type":12,"linkType":13,"id":14},{"sys":13951},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":13953},{"url":565,"details":13954,"fileName":571,"contentType":572},{"size":567,"image":13955},{"width":569,"height":570},{"sys":13957,"fields":13960},{"id":13958,"createdAt":13959},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":13961,"slug":13962,"articleIntro":13961,"category":13963},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[13964],{"metadata":13965,"sys":13968,"fields":13975},{"tags":13966,"concepts":13967},[],[],{"space":13969,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":13971,"publishedVersion":521,"revision":62,"contentType":13973,"locale":29},{"sys":13970},{"type":12,"linkType":13,"id":14},{"sys":13972},{"id":21,"type":12,"linkType":22},{"sys":13974},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":13976,"metaTitle":531,"metaDescription":532,"mainTitle":13977,"subtitle":550,"heroImage":13992,"ctaButton":573,"ctaLink":574},[530],{"data":13978,"content":13979,"nodeType":74},{},[13980,13986],{"data":13981,"content":13982,"nodeType":78},{},[13983],{"data":13984,"marks":13985,"value":542,"nodeType":81},{},[],{"data":13987,"content":13988,"nodeType":87},{},[13989],{"data":13990,"marks":13991,"value":549,"nodeType":81},{},[],{"metadata":13993,"sys":13996,"fields":14001},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":13999,"publishedVersion":62,"revision":44,"locale":29},{"sys":13998},{"type":12,"linkType":13,"id":14},{"sys":14000},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14002},{"url":565,"details":14003,"fileName":571,"contentType":572},{"size":567,"image":14004},{"width":569,"height":570},{"sys":14006,"fields":14009},{"id":14007,"createdAt":14008},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":14010,"slug":14011,"articleIntro":-1,"category":14012},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[14013],{"metadata":14014,"sys":14017,"fields":14024},{"tags":14015,"concepts":14016},[],[],{"space":14018,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14020,"publishedVersion":521,"revision":62,"contentType":14022,"locale":29},{"sys":14019},{"type":12,"linkType":13,"id":14},{"sys":14021},{"id":21,"type":12,"linkType":22},{"sys":14023},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14025,"metaTitle":531,"metaDescription":532,"mainTitle":14026,"subtitle":550,"heroImage":14041,"ctaButton":573,"ctaLink":574},[530],{"data":14027,"content":14028,"nodeType":74},{},[14029,14035],{"data":14030,"content":14031,"nodeType":78},{},[14032],{"data":14033,"marks":14034,"value":542,"nodeType":81},{},[],{"data":14036,"content":14037,"nodeType":87},{},[14038],{"data":14039,"marks":14040,"value":549,"nodeType":81},{},[],{"metadata":14042,"sys":14045,"fields":14050},{"tags":14043,"concepts":14044},[],[],{"space":14046,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14048,"publishedVersion":62,"revision":44,"locale":29},{"sys":14047},{"type":12,"linkType":13,"id":14},{"sys":14049},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14051},{"url":565,"details":14052,"fileName":571,"contentType":572},{"size":567,"image":14053},{"width":569,"height":570},{"sys":14055,"fields":14058},{"id":14056,"createdAt":14057},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":14059,"slug":14060,"articleIntro":14059,"category":14061},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[14062],{"metadata":14063,"sys":14066,"fields":14073},{"tags":14064,"concepts":14065},[],[],{"space":14067,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14069,"publishedVersion":521,"revision":62,"contentType":14071,"locale":29},{"sys":14068},{"type":12,"linkType":13,"id":14},{"sys":14070},{"id":21,"type":12,"linkType":22},{"sys":14072},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14074,"metaTitle":531,"metaDescription":532,"mainTitle":14075,"subtitle":550,"heroImage":14090,"ctaButton":573,"ctaLink":574},[530],{"data":14076,"content":14077,"nodeType":74},{},[14078,14084],{"data":14079,"content":14080,"nodeType":78},{},[14081],{"data":14082,"marks":14083,"value":542,"nodeType":81},{},[],{"data":14085,"content":14086,"nodeType":87},{},[14087],{"data":14088,"marks":14089,"value":549,"nodeType":81},{},[],{"metadata":14091,"sys":14094,"fields":14099},{"tags":14092,"concepts":14093},[],[],{"space":14095,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14097,"publishedVersion":62,"revision":44,"locale":29},{"sys":14096},{"type":12,"linkType":13,"id":14},{"sys":14098},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14100},{"url":565,"details":14101,"fileName":571,"contentType":572},{"size":567,"image":14102},{"width":569,"height":570},{"sys":14104,"fields":14107},{"id":14105,"createdAt":14106},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":14108,"slug":14109,"articleIntro":14108,"category":14110},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[14111],{"metadata":14112,"sys":14115,"fields":14122},{"tags":14113,"concepts":14114},[],[],{"space":14116,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14118,"publishedVersion":521,"revision":62,"contentType":14120,"locale":29},{"sys":14117},{"type":12,"linkType":13,"id":14},{"sys":14119},{"id":21,"type":12,"linkType":22},{"sys":14121},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14123,"metaTitle":531,"metaDescription":532,"mainTitle":14124,"subtitle":550,"heroImage":14139,"ctaButton":573,"ctaLink":574},[530],{"data":14125,"content":14126,"nodeType":74},{},[14127,14133],{"data":14128,"content":14129,"nodeType":78},{},[14130],{"data":14131,"marks":14132,"value":542,"nodeType":81},{},[],{"data":14134,"content":14135,"nodeType":87},{},[14136],{"data":14137,"marks":14138,"value":549,"nodeType":81},{},[],{"metadata":14140,"sys":14143,"fields":14148},{"tags":14141,"concepts":14142},[],[],{"space":14144,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14146,"publishedVersion":62,"revision":44,"locale":29},{"sys":14145},{"type":12,"linkType":13,"id":14},{"sys":14147},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14149},{"url":565,"details":14150,"fileName":571,"contentType":572},{"size":567,"image":14151},{"width":569,"height":570},{"sys":14153,"fields":14156},{"id":14154,"createdAt":14155},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":14157,"slug":14158,"articleIntro":14157,"category":14159},"698 - Intégration fiscale","compte-698-integration-fiscale",[14160],{"metadata":14161,"sys":14164,"fields":14171},{"tags":14162,"concepts":14163},[],[],{"space":14165,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14167,"publishedVersion":521,"revision":62,"contentType":14169,"locale":29},{"sys":14166},{"type":12,"linkType":13,"id":14},{"sys":14168},{"id":21,"type":12,"linkType":22},{"sys":14170},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14172,"metaTitle":531,"metaDescription":532,"mainTitle":14173,"subtitle":550,"heroImage":14188,"ctaButton":573,"ctaLink":574},[530],{"data":14174,"content":14175,"nodeType":74},{},[14176,14182],{"data":14177,"content":14178,"nodeType":78},{},[14179],{"data":14180,"marks":14181,"value":542,"nodeType":81},{},[],{"data":14183,"content":14184,"nodeType":87},{},[14185],{"data":14186,"marks":14187,"value":549,"nodeType":81},{},[],{"metadata":14189,"sys":14192,"fields":14197},{"tags":14190,"concepts":14191},[],[],{"space":14193,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14195,"publishedVersion":62,"revision":44,"locale":29},{"sys":14194},{"type":12,"linkType":13,"id":14},{"sys":14196},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14198},{"url":565,"details":14199,"fileName":571,"contentType":572},{"size":567,"image":14200},{"width":569,"height":570},{"sys":14202,"fields":14205},{"id":14203,"createdAt":14204},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":14206,"slug":14207,"articleIntro":14206,"category":14208},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[14209],{"metadata":14210,"sys":14213,"fields":14220},{"tags":14211,"concepts":14212},[],[],{"space":14214,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14216,"publishedVersion":521,"revision":62,"contentType":14218,"locale":29},{"sys":14215},{"type":12,"linkType":13,"id":14},{"sys":14217},{"id":21,"type":12,"linkType":22},{"sys":14219},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14221,"metaTitle":531,"metaDescription":532,"mainTitle":14222,"subtitle":550,"heroImage":14237,"ctaButton":573,"ctaLink":574},[530],{"data":14223,"content":14224,"nodeType":74},{},[14225,14231],{"data":14226,"content":14227,"nodeType":78},{},[14228],{"data":14229,"marks":14230,"value":542,"nodeType":81},{},[],{"data":14232,"content":14233,"nodeType":87},{},[14234],{"data":14235,"marks":14236,"value":549,"nodeType":81},{},[],{"metadata":14238,"sys":14241,"fields":14246},{"tags":14239,"concepts":14240},[],[],{"space":14242,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14244,"publishedVersion":62,"revision":44,"locale":29},{"sys":14243},{"type":12,"linkType":13,"id":14},{"sys":14245},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14247},{"url":565,"details":14248,"fileName":571,"contentType":572},{"size":567,"image":14249},{"width":569,"height":570},{"sys":14251,"fields":14254},{"id":14252,"createdAt":14253},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":14255,"slug":14256,"articleIntro":14255,"category":14257},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[14258],{"metadata":14259,"sys":14262,"fields":14269},{"tags":14260,"concepts":14261},[],[],{"space":14263,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14265,"publishedVersion":521,"revision":62,"contentType":14267,"locale":29},{"sys":14264},{"type":12,"linkType":13,"id":14},{"sys":14266},{"id":21,"type":12,"linkType":22},{"sys":14268},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14270,"metaTitle":531,"metaDescription":532,"mainTitle":14271,"subtitle":550,"heroImage":14286,"ctaButton":573,"ctaLink":574},[530],{"data":14272,"content":14273,"nodeType":74},{},[14274,14280],{"data":14275,"content":14276,"nodeType":78},{},[14277],{"data":14278,"marks":14279,"value":542,"nodeType":81},{},[],{"data":14281,"content":14282,"nodeType":87},{},[14283],{"data":14284,"marks":14285,"value":549,"nodeType":81},{},[],{"metadata":14287,"sys":14290,"fields":14295},{"tags":14288,"concepts":14289},[],[],{"space":14291,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14293,"publishedVersion":62,"revision":44,"locale":29},{"sys":14292},{"type":12,"linkType":13,"id":14},{"sys":14294},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14296},{"url":565,"details":14297,"fileName":571,"contentType":572},{"size":567,"image":14298},{"width":569,"height":570},{"sys":14300,"fields":14303},{"id":14301,"createdAt":14302},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":14304,"slug":14305,"articleIntro":-1,"category":14306},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14314,"publishedVersion":521,"revision":62,"contentType":14316,"locale":29},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":21,"type":12,"linkType":22},{"sys":14317},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14319,"metaTitle":531,"metaDescription":532,"mainTitle":14320,"subtitle":550,"heroImage":14335,"ctaButton":573,"ctaLink":574},[530],{"data":14321,"content":14322,"nodeType":74},{},[14323,14329],{"data":14324,"content":14325,"nodeType":78},{},[14326],{"data":14327,"marks":14328,"value":542,"nodeType":81},{},[],{"data":14330,"content":14331,"nodeType":87},{},[14332],{"data":14333,"marks":14334,"value":549,"nodeType":81},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14342,"publishedVersion":62,"revision":44,"locale":29},{"sys":14341},{"type":12,"linkType":13,"id":14},{"sys":14343},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14345},{"url":565,"details":14346,"fileName":571,"contentType":572},{"size":567,"image":14347},{"width":569,"height":570},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":14353,"slug":14354,"articleIntro":14353,"category":14355},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14363,"publishedVersion":521,"revision":62,"contentType":14365,"locale":29},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":21,"type":12,"linkType":22},{"sys":14366},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14368,"metaTitle":531,"metaDescription":532,"mainTitle":14369,"subtitle":550,"heroImage":14384,"ctaButton":573,"ctaLink":574},[530],{"data":14370,"content":14371,"nodeType":74},{},[14372,14378],{"data":14373,"content":14374,"nodeType":78},{},[14375],{"data":14376,"marks":14377,"value":542,"nodeType":81},{},[],{"data":14379,"content":14380,"nodeType":87},{},[14381],{"data":14382,"marks":14383,"value":549,"nodeType":81},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14391,"publishedVersion":62,"revision":44,"locale":29},{"sys":14390},{"type":12,"linkType":13,"id":14},{"sys":14392},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14394},{"url":565,"details":14395,"fileName":571,"contentType":572},{"size":567,"image":14396},{"width":569,"height":570},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":14402,"slug":14403,"articleIntro":14402,"category":14404},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14412,"publishedVersion":521,"revision":62,"contentType":14414,"locale":29},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":21,"type":12,"linkType":22},{"sys":14415},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14417,"metaTitle":531,"metaDescription":532,"mainTitle":14418,"subtitle":550,"heroImage":14433,"ctaButton":573,"ctaLink":574},[530],{"data":14419,"content":14420,"nodeType":74},{},[14421,14427],{"data":14422,"content":14423,"nodeType":78},{},[14424],{"data":14425,"marks":14426,"value":542,"nodeType":81},{},[],{"data":14428,"content":14429,"nodeType":87},{},[14430],{"data":14431,"marks":14432,"value":549,"nodeType":81},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14440,"publishedVersion":62,"revision":44,"locale":29},{"sys":14439},{"type":12,"linkType":13,"id":14},{"sys":14441},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14443},{"url":565,"details":14444,"fileName":571,"contentType":572},{"size":567,"image":14445},{"width":569,"height":570},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":14451,"slug":14452,"articleIntro":14451,"category":14453},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[14454],{"metadata":14455,"sys":14458,"fields":14465},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14461,"publishedVersion":521,"revision":62,"contentType":14463,"locale":29},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":21,"type":12,"linkType":22},{"sys":14464},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14466,"metaTitle":531,"metaDescription":532,"mainTitle":14467,"subtitle":550,"heroImage":14482,"ctaButton":573,"ctaLink":574},[530],{"data":14468,"content":14469,"nodeType":74},{},[14470,14476],{"data":14471,"content":14472,"nodeType":78},{},[14473],{"data":14474,"marks":14475,"value":542,"nodeType":81},{},[],{"data":14477,"content":14478,"nodeType":87},{},[14479],{"data":14480,"marks":14481,"value":549,"nodeType":81},{},[],{"metadata":14483,"sys":14486,"fields":14491},{"tags":14484,"concepts":14485},[],[],{"space":14487,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14489,"publishedVersion":62,"revision":44,"locale":29},{"sys":14488},{"type":12,"linkType":13,"id":14},{"sys":14490},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14492},{"url":565,"details":14493,"fileName":571,"contentType":572},{"size":567,"image":14494},{"width":569,"height":570},{"sys":14496,"fields":14499},{"id":14497,"createdAt":14498},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14500,"slug":14501,"articleIntro":-1,"category":14502},"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",[14503],{"metadata":14504,"sys":14507,"fields":14514},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14510,"publishedVersion":521,"revision":62,"contentType":14512,"locale":29},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":21,"type":12,"linkType":22},{"sys":14513},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14515,"metaTitle":531,"metaDescription":532,"mainTitle":14516,"subtitle":550,"heroImage":14531,"ctaButton":573,"ctaLink":574},[530],{"data":14517,"content":14518,"nodeType":74},{},[14519,14525],{"data":14520,"content":14521,"nodeType":78},{},[14522],{"data":14523,"marks":14524,"value":542,"nodeType":81},{},[],{"data":14526,"content":14527,"nodeType":87},{},[14528],{"data":14529,"marks":14530,"value":549,"nodeType":81},{},[],{"metadata":14532,"sys":14535,"fields":14540},{"tags":14533,"concepts":14534},[],[],{"space":14536,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14538,"publishedVersion":62,"revision":44,"locale":29},{"sys":14537},{"type":12,"linkType":13,"id":14},{"sys":14539},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14541},{"url":565,"details":14542,"fileName":571,"contentType":572},{"size":567,"image":14543},{"width":569,"height":570},{"sys":14545,"fields":14548},{"id":14546,"createdAt":14547},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":14549,"slug":14550,"articleIntro":-1,"category":14551},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[14552],{"metadata":14553,"sys":14556,"fields":14563},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14559,"publishedVersion":521,"revision":62,"contentType":14561,"locale":29},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":21,"type":12,"linkType":22},{"sys":14562},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14564,"metaTitle":531,"metaDescription":532,"mainTitle":14565,"subtitle":550,"heroImage":14580,"ctaButton":573,"ctaLink":574},[530],{"data":14566,"content":14567,"nodeType":74},{},[14568,14574],{"data":14569,"content":14570,"nodeType":78},{},[14571],{"data":14572,"marks":14573,"value":542,"nodeType":81},{},[],{"data":14575,"content":14576,"nodeType":87},{},[14577],{"data":14578,"marks":14579,"value":549,"nodeType":81},{},[],{"metadata":14581,"sys":14584,"fields":14589},{"tags":14582,"concepts":14583},[],[],{"space":14585,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14587,"publishedVersion":62,"revision":44,"locale":29},{"sys":14586},{"type":12,"linkType":13,"id":14},{"sys":14588},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14590},{"url":565,"details":14591,"fileName":571,"contentType":572},{"size":567,"image":14592},{"width":569,"height":570},{"sys":14594,"fields":14597},{"id":14595,"createdAt":14596},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":14598,"slug":14599,"articleIntro":14598,"category":14600},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[14601],{"metadata":14602,"sys":14605,"fields":14612},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14608,"publishedVersion":521,"revision":62,"contentType":14610,"locale":29},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":21,"type":12,"linkType":22},{"sys":14611},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14613,"metaTitle":531,"metaDescription":532,"mainTitle":14614,"subtitle":550,"heroImage":14629,"ctaButton":573,"ctaLink":574},[530],{"data":14615,"content":14616,"nodeType":74},{},[14617,14623],{"data":14618,"content":14619,"nodeType":78},{},[14620],{"data":14621,"marks":14622,"value":542,"nodeType":81},{},[],{"data":14624,"content":14625,"nodeType":87},{},[14626],{"data":14627,"marks":14628,"value":549,"nodeType":81},{},[],{"metadata":14630,"sys":14633,"fields":14638},{"tags":14631,"concepts":14632},[],[],{"space":14634,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14636,"publishedVersion":62,"revision":44,"locale":29},{"sys":14635},{"type":12,"linkType":13,"id":14},{"sys":14637},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14639},{"url":565,"details":14640,"fileName":571,"contentType":572},{"size":567,"image":14641},{"width":569,"height":570},{"sys":14643,"fields":14646},{"id":14644,"createdAt":14645},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":14647,"slug":14648,"articleIntro":14647,"category":14649},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[14650],{"metadata":14651,"sys":14654,"fields":14661},{"tags":14652,"concepts":14653},[],[],{"space":14655,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14657,"publishedVersion":521,"revision":62,"contentType":14659,"locale":29},{"sys":14656},{"type":12,"linkType":13,"id":14},{"sys":14658},{"id":21,"type":12,"linkType":22},{"sys":14660},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14662,"metaTitle":531,"metaDescription":532,"mainTitle":14663,"subtitle":550,"heroImage":14678,"ctaButton":573,"ctaLink":574},[530],{"data":14664,"content":14665,"nodeType":74},{},[14666,14672],{"data":14667,"content":14668,"nodeType":78},{},[14669],{"data":14670,"marks":14671,"value":542,"nodeType":81},{},[],{"data":14673,"content":14674,"nodeType":87},{},[14675],{"data":14676,"marks":14677,"value":549,"nodeType":81},{},[],{"metadata":14679,"sys":14682,"fields":14687},{"tags":14680,"concepts":14681},[],[],{"space":14683,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14685,"publishedVersion":62,"revision":44,"locale":29},{"sys":14684},{"type":12,"linkType":13,"id":14},{"sys":14686},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14688},{"url":565,"details":14689,"fileName":571,"contentType":572},{"size":567,"image":14690},{"width":569,"height":570},{"sys":14692,"fields":14695},{"id":14693,"createdAt":14694},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":14696,"slug":14697,"articleIntro":14696,"category":14698},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[14699],{"metadata":14700,"sys":14703,"fields":14710},{"tags":14701,"concepts":14702},[],[],{"space":14704,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14706,"publishedVersion":521,"revision":62,"contentType":14708,"locale":29},{"sys":14705},{"type":12,"linkType":13,"id":14},{"sys":14707},{"id":21,"type":12,"linkType":22},{"sys":14709},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14711,"metaTitle":531,"metaDescription":532,"mainTitle":14712,"subtitle":550,"heroImage":14727,"ctaButton":573,"ctaLink":574},[530],{"data":14713,"content":14714,"nodeType":74},{},[14715,14721],{"data":14716,"content":14717,"nodeType":78},{},[14718],{"data":14719,"marks":14720,"value":542,"nodeType":81},{},[],{"data":14722,"content":14723,"nodeType":87},{},[14724],{"data":14725,"marks":14726,"value":549,"nodeType":81},{},[],{"metadata":14728,"sys":14731,"fields":14736},{"tags":14729,"concepts":14730},[],[],{"space":14732,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14734,"publishedVersion":62,"revision":44,"locale":29},{"sys":14733},{"type":12,"linkType":13,"id":14},{"sys":14735},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14737},{"url":565,"details":14738,"fileName":571,"contentType":572},{"size":567,"image":14739},{"width":569,"height":570},{"sys":14741,"fields":14744},{"id":14742,"createdAt":14743},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":14745,"slug":14746,"articleIntro":14745,"category":14747},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[14748],{"metadata":14749,"sys":14752,"fields":14759},{"tags":14750,"concepts":14751},[],[],{"space":14753,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14755,"publishedVersion":521,"revision":62,"contentType":14757,"locale":29},{"sys":14754},{"type":12,"linkType":13,"id":14},{"sys":14756},{"id":21,"type":12,"linkType":22},{"sys":14758},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14760,"metaTitle":531,"metaDescription":532,"mainTitle":14761,"subtitle":550,"heroImage":14776,"ctaButton":573,"ctaLink":574},[530],{"data":14762,"content":14763,"nodeType":74},{},[14764,14770],{"data":14765,"content":14766,"nodeType":78},{},[14767],{"data":14768,"marks":14769,"value":542,"nodeType":81},{},[],{"data":14771,"content":14772,"nodeType":87},{},[14773],{"data":14774,"marks":14775,"value":549,"nodeType":81},{},[],{"metadata":14777,"sys":14780,"fields":14785},{"tags":14778,"concepts":14779},[],[],{"space":14781,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14783,"publishedVersion":62,"revision":44,"locale":29},{"sys":14782},{"type":12,"linkType":13,"id":14},{"sys":14784},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14786},{"url":565,"details":14787,"fileName":571,"contentType":572},{"size":567,"image":14788},{"width":569,"height":570},{"sys":14790,"fields":14793},{"id":14791,"createdAt":14792},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":14794,"slug":14795,"articleIntro":14794,"category":14796},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[14797],{"metadata":14798,"sys":14801,"fields":14808},{"tags":14799,"concepts":14800},[],[],{"space":14802,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14804,"publishedVersion":521,"revision":62,"contentType":14806,"locale":29},{"sys":14803},{"type":12,"linkType":13,"id":14},{"sys":14805},{"id":21,"type":12,"linkType":22},{"sys":14807},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14809,"metaTitle":531,"metaDescription":532,"mainTitle":14810,"subtitle":550,"heroImage":14825,"ctaButton":573,"ctaLink":574},[530],{"data":14811,"content":14812,"nodeType":74},{},[14813,14819],{"data":14814,"content":14815,"nodeType":78},{},[14816],{"data":14817,"marks":14818,"value":542,"nodeType":81},{},[],{"data":14820,"content":14821,"nodeType":87},{},[14822],{"data":14823,"marks":14824,"value":549,"nodeType":81},{},[],{"metadata":14826,"sys":14829,"fields":14834},{"tags":14827,"concepts":14828},[],[],{"space":14830,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14832,"publishedVersion":62,"revision":44,"locale":29},{"sys":14831},{"type":12,"linkType":13,"id":14},{"sys":14833},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14835},{"url":565,"details":14836,"fileName":571,"contentType":572},{"size":567,"image":14837},{"width":569,"height":570},{"sys":14839,"fields":14842},{"id":14840,"createdAt":14841},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":14843,"slug":14844,"articleIntro":-1,"category":14845},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[14846],{"metadata":14847,"sys":14850,"fields":14857},{"tags":14848,"concepts":14849},[],[],{"space":14851,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14853,"publishedVersion":521,"revision":62,"contentType":14855,"locale":29},{"sys":14852},{"type":12,"linkType":13,"id":14},{"sys":14854},{"id":21,"type":12,"linkType":22},{"sys":14856},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14858,"metaTitle":531,"metaDescription":532,"mainTitle":14859,"subtitle":550,"heroImage":14874,"ctaButton":573,"ctaLink":574},[530],{"data":14860,"content":14861,"nodeType":74},{},[14862,14868],{"data":14863,"content":14864,"nodeType":78},{},[14865],{"data":14866,"marks":14867,"value":542,"nodeType":81},{},[],{"data":14869,"content":14870,"nodeType":87},{},[14871],{"data":14872,"marks":14873,"value":549,"nodeType":81},{},[],{"metadata":14875,"sys":14878,"fields":14883},{"tags":14876,"concepts":14877},[],[],{"space":14879,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14881,"publishedVersion":62,"revision":44,"locale":29},{"sys":14880},{"type":12,"linkType":13,"id":14},{"sys":14882},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14884},{"url":565,"details":14885,"fileName":571,"contentType":572},{"size":567,"image":14886},{"width":569,"height":570},{"sys":14888,"fields":14891},{"id":14889,"createdAt":14890},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":14892,"slug":14893,"articleIntro":14892,"category":14894},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[14895],{"metadata":14896,"sys":14899,"fields":14906},{"tags":14897,"concepts":14898},[],[],{"space":14900,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14902,"publishedVersion":521,"revision":62,"contentType":14904,"locale":29},{"sys":14901},{"type":12,"linkType":13,"id":14},{"sys":14903},{"id":21,"type":12,"linkType":22},{"sys":14905},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14907,"metaTitle":531,"metaDescription":532,"mainTitle":14908,"subtitle":550,"heroImage":14923,"ctaButton":573,"ctaLink":574},[530],{"data":14909,"content":14910,"nodeType":74},{},[14911,14917],{"data":14912,"content":14913,"nodeType":78},{},[14914],{"data":14915,"marks":14916,"value":542,"nodeType":81},{},[],{"data":14918,"content":14919,"nodeType":87},{},[14920],{"data":14921,"marks":14922,"value":549,"nodeType":81},{},[],{"metadata":14924,"sys":14927,"fields":14932},{"tags":14925,"concepts":14926},[],[],{"space":14928,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14930,"publishedVersion":62,"revision":44,"locale":29},{"sys":14929},{"type":12,"linkType":13,"id":14},{"sys":14931},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14933},{"url":565,"details":14934,"fileName":571,"contentType":572},{"size":567,"image":14935},{"width":569,"height":570},{"sys":14937,"fields":14940},{"id":14938,"createdAt":14939},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":14941,"slug":14942,"articleIntro":-1,"category":14943},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[14944],{"metadata":14945,"sys":14948,"fields":14955},{"tags":14946,"concepts":14947},[],[],{"space":14949,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":14951,"publishedVersion":521,"revision":62,"contentType":14953,"locale":29},{"sys":14950},{"type":12,"linkType":13,"id":14},{"sys":14952},{"id":21,"type":12,"linkType":22},{"sys":14954},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":14956,"metaTitle":531,"metaDescription":532,"mainTitle":14957,"subtitle":550,"heroImage":14972,"ctaButton":573,"ctaLink":574},[530],{"data":14958,"content":14959,"nodeType":74},{},[14960,14966],{"data":14961,"content":14962,"nodeType":78},{},[14963],{"data":14964,"marks":14965,"value":542,"nodeType":81},{},[],{"data":14967,"content":14968,"nodeType":87},{},[14969],{"data":14970,"marks":14971,"value":549,"nodeType":81},{},[],{"metadata":14973,"sys":14976,"fields":14981},{"tags":14974,"concepts":14975},[],[],{"space":14977,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":14979,"publishedVersion":62,"revision":44,"locale":29},{"sys":14978},{"type":12,"linkType":13,"id":14},{"sys":14980},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":14982},{"url":565,"details":14983,"fileName":571,"contentType":572},{"size":567,"image":14984},{"width":569,"height":570},{"sys":14986,"fields":14989},{"id":14987,"createdAt":14988},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":14990,"slug":14991,"articleIntro":-1,"category":14992},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[14993],{"metadata":14994,"sys":14997,"fields":15004},{"tags":14995,"concepts":14996},[],[],{"space":14998,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15000,"publishedVersion":521,"revision":62,"contentType":15002,"locale":29},{"sys":14999},{"type":12,"linkType":13,"id":14},{"sys":15001},{"id":21,"type":12,"linkType":22},{"sys":15003},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15005,"metaTitle":531,"metaDescription":532,"mainTitle":15006,"subtitle":550,"heroImage":15021,"ctaButton":573,"ctaLink":574},[530],{"data":15007,"content":15008,"nodeType":74},{},[15009,15015],{"data":15010,"content":15011,"nodeType":78},{},[15012],{"data":15013,"marks":15014,"value":542,"nodeType":81},{},[],{"data":15016,"content":15017,"nodeType":87},{},[15018],{"data":15019,"marks":15020,"value":549,"nodeType":81},{},[],{"metadata":15022,"sys":15025,"fields":15030},{"tags":15023,"concepts":15024},[],[],{"space":15026,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15028,"publishedVersion":62,"revision":44,"locale":29},{"sys":15027},{"type":12,"linkType":13,"id":14},{"sys":15029},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15031},{"url":565,"details":15032,"fileName":571,"contentType":572},{"size":567,"image":15033},{"width":569,"height":570},{"sys":15035,"fields":15038},{"id":15036,"createdAt":15037},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":15039,"slug":15040,"articleIntro":15039,"category":15041},"6161 - Multirisques","compte-6161-multirisques",[15042],{"metadata":15043,"sys":15046,"fields":15053},{"tags":15044,"concepts":15045},[],[],{"space":15047,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15049,"publishedVersion":521,"revision":62,"contentType":15051,"locale":29},{"sys":15048},{"type":12,"linkType":13,"id":14},{"sys":15050},{"id":21,"type":12,"linkType":22},{"sys":15052},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15054,"metaTitle":531,"metaDescription":532,"mainTitle":15055,"subtitle":550,"heroImage":15070,"ctaButton":573,"ctaLink":574},[530],{"data":15056,"content":15057,"nodeType":74},{},[15058,15064],{"data":15059,"content":15060,"nodeType":78},{},[15061],{"data":15062,"marks":15063,"value":542,"nodeType":81},{},[],{"data":15065,"content":15066,"nodeType":87},{},[15067],{"data":15068,"marks":15069,"value":549,"nodeType":81},{},[],{"metadata":15071,"sys":15074,"fields":15079},{"tags":15072,"concepts":15073},[],[],{"space":15075,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15077,"publishedVersion":62,"revision":44,"locale":29},{"sys":15076},{"type":12,"linkType":13,"id":14},{"sys":15078},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15080},{"url":565,"details":15081,"fileName":571,"contentType":572},{"size":567,"image":15082},{"width":569,"height":570},{"sys":15084,"fields":15087},{"id":15085,"createdAt":15086},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":15088,"slug":15089,"articleIntro":15088,"category":15090},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[15091],{"metadata":15092,"sys":15095,"fields":15102},{"tags":15093,"concepts":15094},[],[],{"space":15096,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15098,"publishedVersion":521,"revision":62,"contentType":15100,"locale":29},{"sys":15097},{"type":12,"linkType":13,"id":14},{"sys":15099},{"id":21,"type":12,"linkType":22},{"sys":15101},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15103,"metaTitle":531,"metaDescription":532,"mainTitle":15104,"subtitle":550,"heroImage":15119,"ctaButton":573,"ctaLink":574},[530],{"data":15105,"content":15106,"nodeType":74},{},[15107,15113],{"data":15108,"content":15109,"nodeType":78},{},[15110],{"data":15111,"marks":15112,"value":542,"nodeType":81},{},[],{"data":15114,"content":15115,"nodeType":87},{},[15116],{"data":15117,"marks":15118,"value":549,"nodeType":81},{},[],{"metadata":15120,"sys":15123,"fields":15128},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15126,"publishedVersion":62,"revision":44,"locale":29},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15129},{"url":565,"details":15130,"fileName":571,"contentType":572},{"size":567,"image":15131},{"width":569,"height":570},{"sys":15133,"fields":15136},{"id":15134,"createdAt":15135},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":15137,"slug":15138,"articleIntro":15137,"category":15139},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[15140],{"metadata":15141,"sys":15144,"fields":15151},{"tags":15142,"concepts":15143},[],[],{"space":15145,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15147,"publishedVersion":521,"revision":62,"contentType":15149,"locale":29},{"sys":15146},{"type":12,"linkType":13,"id":14},{"sys":15148},{"id":21,"type":12,"linkType":22},{"sys":15150},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15152,"metaTitle":531,"metaDescription":532,"mainTitle":15153,"subtitle":550,"heroImage":15168,"ctaButton":573,"ctaLink":574},[530],{"data":15154,"content":15155,"nodeType":74},{},[15156,15162],{"data":15157,"content":15158,"nodeType":78},{},[15159],{"data":15160,"marks":15161,"value":542,"nodeType":81},{},[],{"data":15163,"content":15164,"nodeType":87},{},[15165],{"data":15166,"marks":15167,"value":549,"nodeType":81},{},[],{"metadata":15169,"sys":15172,"fields":15177},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15175,"publishedVersion":62,"revision":44,"locale":29},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15178},{"url":565,"details":15179,"fileName":571,"contentType":572},{"size":567,"image":15180},{"width":569,"height":570},{"sys":15182,"fields":15185},{"id":15183,"createdAt":15184},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":15186,"slug":15187,"articleIntro":15186,"category":15188},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[15189],{"metadata":15190,"sys":15193,"fields":15200},{"tags":15191,"concepts":15192},[],[],{"space":15194,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15196,"publishedVersion":521,"revision":62,"contentType":15198,"locale":29},{"sys":15195},{"type":12,"linkType":13,"id":14},{"sys":15197},{"id":21,"type":12,"linkType":22},{"sys":15199},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15201,"metaTitle":531,"metaDescription":532,"mainTitle":15202,"subtitle":550,"heroImage":15217,"ctaButton":573,"ctaLink":574},[530],{"data":15203,"content":15204,"nodeType":74},{},[15205,15211],{"data":15206,"content":15207,"nodeType":78},{},[15208],{"data":15209,"marks":15210,"value":542,"nodeType":81},{},[],{"data":15212,"content":15213,"nodeType":87},{},[15214],{"data":15215,"marks":15216,"value":549,"nodeType":81},{},[],{"metadata":15218,"sys":15221,"fields":15226},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15224,"publishedVersion":62,"revision":44,"locale":29},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15227},{"url":565,"details":15228,"fileName":571,"contentType":572},{"size":567,"image":15229},{"width":569,"height":570},{"sys":15231,"fields":15234},{"id":15232,"createdAt":15233},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":15235,"slug":15236,"articleIntro":-1,"category":15237},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[15238],{"metadata":15239,"sys":15242,"fields":15249},{"tags":15240,"concepts":15241},[],[],{"space":15243,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15245,"publishedVersion":521,"revision":62,"contentType":15247,"locale":29},{"sys":15244},{"type":12,"linkType":13,"id":14},{"sys":15246},{"id":21,"type":12,"linkType":22},{"sys":15248},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15250,"metaTitle":531,"metaDescription":532,"mainTitle":15251,"subtitle":550,"heroImage":15266,"ctaButton":573,"ctaLink":574},[530],{"data":15252,"content":15253,"nodeType":74},{},[15254,15260],{"data":15255,"content":15256,"nodeType":78},{},[15257],{"data":15258,"marks":15259,"value":542,"nodeType":81},{},[],{"data":15261,"content":15262,"nodeType":87},{},[15263],{"data":15264,"marks":15265,"value":549,"nodeType":81},{},[],{"metadata":15267,"sys":15270,"fields":15275},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15273,"publishedVersion":62,"revision":44,"locale":29},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15276},{"url":565,"details":15277,"fileName":571,"contentType":572},{"size":567,"image":15278},{"width":569,"height":570},{"sys":15280,"fields":15283},{"id":15281,"createdAt":15282},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15284,"slug":15285,"articleIntro":-1,"category":15286},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15287],{"metadata":15288,"sys":15291,"fields":15298},{"tags":15289,"concepts":15290},[],[],{"space":15292,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15294,"publishedVersion":521,"revision":62,"contentType":15296,"locale":29},{"sys":15293},{"type":12,"linkType":13,"id":14},{"sys":15295},{"id":21,"type":12,"linkType":22},{"sys":15297},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15299,"metaTitle":531,"metaDescription":532,"mainTitle":15300,"subtitle":550,"heroImage":15315,"ctaButton":573,"ctaLink":574},[530],{"data":15301,"content":15302,"nodeType":74},{},[15303,15309],{"data":15304,"content":15305,"nodeType":78},{},[15306],{"data":15307,"marks":15308,"value":542,"nodeType":81},{},[],{"data":15310,"content":15311,"nodeType":87},{},[15312],{"data":15313,"marks":15314,"value":549,"nodeType":81},{},[],{"metadata":15316,"sys":15319,"fields":15324},{"tags":15317,"concepts":15318},[],[],{"space":15320,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15322,"publishedVersion":62,"revision":44,"locale":29},{"sys":15321},{"type":12,"linkType":13,"id":14},{"sys":15323},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15325},{"url":565,"details":15326,"fileName":571,"contentType":572},{"size":567,"image":15327},{"width":569,"height":570},{"sys":15329,"fields":15332},{"id":15330,"createdAt":15331},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":15333,"slug":15334,"articleIntro":15333,"category":15335},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[15336],{"metadata":15337,"sys":15340,"fields":15347},{"tags":15338,"concepts":15339},[],[],{"space":15341,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15343,"publishedVersion":521,"revision":62,"contentType":15345,"locale":29},{"sys":15342},{"type":12,"linkType":13,"id":14},{"sys":15344},{"id":21,"type":12,"linkType":22},{"sys":15346},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15348,"metaTitle":531,"metaDescription":532,"mainTitle":15349,"subtitle":550,"heroImage":15364,"ctaButton":573,"ctaLink":574},[530],{"data":15350,"content":15351,"nodeType":74},{},[15352,15358],{"data":15353,"content":15354,"nodeType":78},{},[15355],{"data":15356,"marks":15357,"value":542,"nodeType":81},{},[],{"data":15359,"content":15360,"nodeType":87},{},[15361],{"data":15362,"marks":15363,"value":549,"nodeType":81},{},[],{"metadata":15365,"sys":15368,"fields":15373},{"tags":15366,"concepts":15367},[],[],{"space":15369,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15371,"publishedVersion":62,"revision":44,"locale":29},{"sys":15370},{"type":12,"linkType":13,"id":14},{"sys":15372},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15374},{"url":565,"details":15375,"fileName":571,"contentType":572},{"size":567,"image":15376},{"width":569,"height":570},{"sys":15378,"fields":15381},{"id":15379,"createdAt":15380},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":15382,"slug":15383,"articleIntro":15382,"category":15384},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[15385],{"metadata":15386,"sys":15389,"fields":15396},{"tags":15387,"concepts":15388},[],[],{"space":15390,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15392,"publishedVersion":521,"revision":62,"contentType":15394,"locale":29},{"sys":15391},{"type":12,"linkType":13,"id":14},{"sys":15393},{"id":21,"type":12,"linkType":22},{"sys":15395},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15397,"metaTitle":531,"metaDescription":532,"mainTitle":15398,"subtitle":550,"heroImage":15413,"ctaButton":573,"ctaLink":574},[530],{"data":15399,"content":15400,"nodeType":74},{},[15401,15407],{"data":15402,"content":15403,"nodeType":78},{},[15404],{"data":15405,"marks":15406,"value":542,"nodeType":81},{},[],{"data":15408,"content":15409,"nodeType":87},{},[15410],{"data":15411,"marks":15412,"value":549,"nodeType":81},{},[],{"metadata":15414,"sys":15417,"fields":15422},{"tags":15415,"concepts":15416},[],[],{"space":15418,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15420,"publishedVersion":62,"revision":44,"locale":29},{"sys":15419},{"type":12,"linkType":13,"id":14},{"sys":15421},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15423},{"url":565,"details":15424,"fileName":571,"contentType":572},{"size":567,"image":15425},{"width":569,"height":570},{"sys":15427,"fields":15430},{"id":15428,"createdAt":15429},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":15431,"slug":15432,"articleIntro":15431,"category":15433},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[15434],{"metadata":15435,"sys":15438,"fields":15445},{"tags":15436,"concepts":15437},[],[],{"space":15439,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15441,"publishedVersion":521,"revision":62,"contentType":15443,"locale":29},{"sys":15440},{"type":12,"linkType":13,"id":14},{"sys":15442},{"id":21,"type":12,"linkType":22},{"sys":15444},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15446,"metaTitle":531,"metaDescription":532,"mainTitle":15447,"subtitle":550,"heroImage":15462,"ctaButton":573,"ctaLink":574},[530],{"data":15448,"content":15449,"nodeType":74},{},[15450,15456],{"data":15451,"content":15452,"nodeType":78},{},[15453],{"data":15454,"marks":15455,"value":542,"nodeType":81},{},[],{"data":15457,"content":15458,"nodeType":87},{},[15459],{"data":15460,"marks":15461,"value":549,"nodeType":81},{},[],{"metadata":15463,"sys":15466,"fields":15471},{"tags":15464,"concepts":15465},[],[],{"space":15467,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15469,"publishedVersion":62,"revision":44,"locale":29},{"sys":15468},{"type":12,"linkType":13,"id":14},{"sys":15470},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15472},{"url":565,"details":15473,"fileName":571,"contentType":572},{"size":567,"image":15474},{"width":569,"height":570},{"sys":15476,"fields":15479},{"id":15477,"createdAt":15478},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":15480,"slug":15481,"articleIntro":15480,"category":15482},"78174 - Créances","compte-78174-creances",[15483],{"metadata":15484,"sys":15487,"fields":15494},{"tags":15485,"concepts":15486},[],[],{"space":15488,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15490,"publishedVersion":521,"revision":62,"contentType":15492,"locale":29},{"sys":15489},{"type":12,"linkType":13,"id":14},{"sys":15491},{"id":21,"type":12,"linkType":22},{"sys":15493},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15495,"metaTitle":531,"metaDescription":532,"mainTitle":15496,"subtitle":550,"heroImage":15511,"ctaButton":573,"ctaLink":574},[530],{"data":15497,"content":15498,"nodeType":74},{},[15499,15505],{"data":15500,"content":15501,"nodeType":78},{},[15502],{"data":15503,"marks":15504,"value":542,"nodeType":81},{},[],{"data":15506,"content":15507,"nodeType":87},{},[15508],{"data":15509,"marks":15510,"value":549,"nodeType":81},{},[],{"metadata":15512,"sys":15515,"fields":15520},{"tags":15513,"concepts":15514},[],[],{"space":15516,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15518,"publishedVersion":62,"revision":44,"locale":29},{"sys":15517},{"type":12,"linkType":13,"id":14},{"sys":15519},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15521},{"url":565,"details":15522,"fileName":571,"contentType":572},{"size":567,"image":15523},{"width":569,"height":570},{"sys":15525,"fields":15528},{"id":15526,"createdAt":15527},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":15529,"slug":15530,"articleIntro":15531,"category":15532},"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.",[15533],{"metadata":15534,"sys":15537,"fields":15544},{"tags":15535,"concepts":15536},[],[],{"space":15538,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15540,"publishedVersion":521,"revision":62,"contentType":15542,"locale":29},{"sys":15539},{"type":12,"linkType":13,"id":14},{"sys":15541},{"id":21,"type":12,"linkType":22},{"sys":15543},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15545,"metaTitle":531,"metaDescription":532,"mainTitle":15546,"subtitle":550,"heroImage":15561,"ctaButton":573,"ctaLink":574},[530],{"data":15547,"content":15548,"nodeType":74},{},[15549,15555],{"data":15550,"content":15551,"nodeType":78},{},[15552],{"data":15553,"marks":15554,"value":542,"nodeType":81},{},[],{"data":15556,"content":15557,"nodeType":87},{},[15558],{"data":15559,"marks":15560,"value":549,"nodeType":81},{},[],{"metadata":15562,"sys":15565,"fields":15570},{"tags":15563,"concepts":15564},[],[],{"space":15566,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15568,"publishedVersion":62,"revision":44,"locale":29},{"sys":15567},{"type":12,"linkType":13,"id":14},{"sys":15569},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15571},{"url":565,"details":15572,"fileName":571,"contentType":572},{"size":567,"image":15573},{"width":569,"height":570},{"sys":15575,"fields":15578},{"id":15576,"createdAt":15577},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":15579,"slug":15580,"articleIntro":-1,"category":15581},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[15582],{"metadata":15583,"sys":15586,"fields":15593},{"tags":15584,"concepts":15585},[],[],{"space":15587,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15589,"publishedVersion":521,"revision":62,"contentType":15591,"locale":29},{"sys":15588},{"type":12,"linkType":13,"id":14},{"sys":15590},{"id":21,"type":12,"linkType":22},{"sys":15592},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15594,"metaTitle":531,"metaDescription":532,"mainTitle":15595,"subtitle":550,"heroImage":15610,"ctaButton":573,"ctaLink":574},[530],{"data":15596,"content":15597,"nodeType":74},{},[15598,15604],{"data":15599,"content":15600,"nodeType":78},{},[15601],{"data":15602,"marks":15603,"value":542,"nodeType":81},{},[],{"data":15605,"content":15606,"nodeType":87},{},[15607],{"data":15608,"marks":15609,"value":549,"nodeType":81},{},[],{"metadata":15611,"sys":15614,"fields":15619},{"tags":15612,"concepts":15613},[],[],{"space":15615,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15617,"publishedVersion":62,"revision":44,"locale":29},{"sys":15616},{"type":12,"linkType":13,"id":14},{"sys":15618},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15620},{"url":565,"details":15621,"fileName":571,"contentType":572},{"size":567,"image":15622},{"width":569,"height":570},{"sys":15624,"fields":15627},{"id":15625,"createdAt":15626},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":15628,"slug":15629,"articleIntro":15628,"category":15630},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[15631],{"metadata":15632,"sys":15635,"fields":15642},{"tags":15633,"concepts":15634},[],[],{"space":15636,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15638,"publishedVersion":521,"revision":62,"contentType":15640,"locale":29},{"sys":15637},{"type":12,"linkType":13,"id":14},{"sys":15639},{"id":21,"type":12,"linkType":22},{"sys":15641},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15643,"metaTitle":531,"metaDescription":532,"mainTitle":15644,"subtitle":550,"heroImage":15659,"ctaButton":573,"ctaLink":574},[530],{"data":15645,"content":15646,"nodeType":74},{},[15647,15653],{"data":15648,"content":15649,"nodeType":78},{},[15650],{"data":15651,"marks":15652,"value":542,"nodeType":81},{},[],{"data":15654,"content":15655,"nodeType":87},{},[15656],{"data":15657,"marks":15658,"value":549,"nodeType":81},{},[],{"metadata":15660,"sys":15663,"fields":15668},{"tags":15661,"concepts":15662},[],[],{"space":15664,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15666,"publishedVersion":62,"revision":44,"locale":29},{"sys":15665},{"type":12,"linkType":13,"id":14},{"sys":15667},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15669},{"url":565,"details":15670,"fileName":571,"contentType":572},{"size":567,"image":15671},{"width":569,"height":570},{"sys":15673,"fields":15676},{"id":15674,"createdAt":15675},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":15677,"slug":15678,"articleIntro":15677,"category":15679},"Compte 6237 - Publications","compte-6237-publications",[15680],{"metadata":15681,"sys":15684,"fields":15691},{"tags":15682,"concepts":15683},[],[],{"space":15685,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15687,"publishedVersion":521,"revision":62,"contentType":15689,"locale":29},{"sys":15686},{"type":12,"linkType":13,"id":14},{"sys":15688},{"id":21,"type":12,"linkType":22},{"sys":15690},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15692,"metaTitle":531,"metaDescription":532,"mainTitle":15693,"subtitle":550,"heroImage":15708,"ctaButton":573,"ctaLink":574},[530],{"data":15694,"content":15695,"nodeType":74},{},[15696,15702],{"data":15697,"content":15698,"nodeType":78},{},[15699],{"data":15700,"marks":15701,"value":542,"nodeType":81},{},[],{"data":15703,"content":15704,"nodeType":87},{},[15705],{"data":15706,"marks":15707,"value":549,"nodeType":81},{},[],{"metadata":15709,"sys":15712,"fields":15717},{"tags":15710,"concepts":15711},[],[],{"space":15713,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15715,"publishedVersion":62,"revision":44,"locale":29},{"sys":15714},{"type":12,"linkType":13,"id":14},{"sys":15716},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15718},{"url":565,"details":15719,"fileName":571,"contentType":572},{"size":567,"image":15720},{"width":569,"height":570},{"sys":15722,"fields":15725},{"id":15723,"createdAt":15724},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":15726,"slug":15727,"articleIntro":15726,"category":15728},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[15729],{"metadata":15730,"sys":15733,"fields":15740},{"tags":15731,"concepts":15732},[],[],{"space":15734,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15736,"publishedVersion":521,"revision":62,"contentType":15738,"locale":29},{"sys":15735},{"type":12,"linkType":13,"id":14},{"sys":15737},{"id":21,"type":12,"linkType":22},{"sys":15739},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15741,"metaTitle":531,"metaDescription":532,"mainTitle":15742,"subtitle":550,"heroImage":15757,"ctaButton":573,"ctaLink":574},[530],{"data":15743,"content":15744,"nodeType":74},{},[15745,15751],{"data":15746,"content":15747,"nodeType":78},{},[15748],{"data":15749,"marks":15750,"value":542,"nodeType":81},{},[],{"data":15752,"content":15753,"nodeType":87},{},[15754],{"data":15755,"marks":15756,"value":549,"nodeType":81},{},[],{"metadata":15758,"sys":15761,"fields":15766},{"tags":15759,"concepts":15760},[],[],{"space":15762,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15764,"publishedVersion":62,"revision":44,"locale":29},{"sys":15763},{"type":12,"linkType":13,"id":14},{"sys":15765},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15767},{"url":565,"details":15768,"fileName":571,"contentType":572},{"size":567,"image":15769},{"width":569,"height":570},{"sys":15771,"fields":15774},{"id":15772,"createdAt":15773},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":15775,"slug":15776,"articleIntro":15775,"category":15777},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[15778],{"metadata":15779,"sys":15782,"fields":15789},{"tags":15780,"concepts":15781},[],[],{"space":15783,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15785,"publishedVersion":521,"revision":62,"contentType":15787,"locale":29},{"sys":15784},{"type":12,"linkType":13,"id":14},{"sys":15786},{"id":21,"type":12,"linkType":22},{"sys":15788},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15790,"metaTitle":531,"metaDescription":532,"mainTitle":15791,"subtitle":550,"heroImage":15806,"ctaButton":573,"ctaLink":574},[530],{"data":15792,"content":15793,"nodeType":74},{},[15794,15800],{"data":15795,"content":15796,"nodeType":78},{},[15797],{"data":15798,"marks":15799,"value":542,"nodeType":81},{},[],{"data":15801,"content":15802,"nodeType":87},{},[15803],{"data":15804,"marks":15805,"value":549,"nodeType":81},{},[],{"metadata":15807,"sys":15810,"fields":15815},{"tags":15808,"concepts":15809},[],[],{"space":15811,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15813,"publishedVersion":62,"revision":44,"locale":29},{"sys":15812},{"type":12,"linkType":13,"id":14},{"sys":15814},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15816},{"url":565,"details":15817,"fileName":571,"contentType":572},{"size":567,"image":15818},{"width":569,"height":570},{"sys":15820,"fields":15823},{"id":15821,"createdAt":15822},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":15824,"slug":15825,"articleIntro":-1,"category":15826},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[15827],{"metadata":15828,"sys":15831,"fields":15838},{"tags":15829,"concepts":15830},[],[],{"space":15832,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15834,"publishedVersion":521,"revision":62,"contentType":15836,"locale":29},{"sys":15833},{"type":12,"linkType":13,"id":14},{"sys":15835},{"id":21,"type":12,"linkType":22},{"sys":15837},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15839,"metaTitle":531,"metaDescription":532,"mainTitle":15840,"subtitle":550,"heroImage":15855,"ctaButton":573,"ctaLink":574},[530],{"data":15841,"content":15842,"nodeType":74},{},[15843,15849],{"data":15844,"content":15845,"nodeType":78},{},[15846],{"data":15847,"marks":15848,"value":542,"nodeType":81},{},[],{"data":15850,"content":15851,"nodeType":87},{},[15852],{"data":15853,"marks":15854,"value":549,"nodeType":81},{},[],{"metadata":15856,"sys":15859,"fields":15864},{"tags":15857,"concepts":15858},[],[],{"space":15860,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15862,"publishedVersion":62,"revision":44,"locale":29},{"sys":15861},{"type":12,"linkType":13,"id":14},{"sys":15863},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15865},{"url":565,"details":15866,"fileName":571,"contentType":572},{"size":567,"image":15867},{"width":569,"height":570},{"sys":15869,"fields":15871},{"id":15870,"createdAt":873},"162s9jHJG3pe8Lo9DnYq87",{"title":15872,"slug":15873,"articleIntro":15872,"category":15874},"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",[15875],{"metadata":15876,"sys":15879,"fields":15886},{"tags":15877,"concepts":15878},[],[],{"space":15880,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15882,"publishedVersion":521,"revision":62,"contentType":15884,"locale":29},{"sys":15881},{"type":12,"linkType":13,"id":14},{"sys":15883},{"id":21,"type":12,"linkType":22},{"sys":15885},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15887,"metaTitle":531,"metaDescription":532,"mainTitle":15888,"subtitle":550,"heroImage":15903,"ctaButton":573,"ctaLink":574},[530],{"data":15889,"content":15890,"nodeType":74},{},[15891,15897],{"data":15892,"content":15893,"nodeType":78},{},[15894],{"data":15895,"marks":15896,"value":542,"nodeType":81},{},[],{"data":15898,"content":15899,"nodeType":87},{},[15900],{"data":15901,"marks":15902,"value":549,"nodeType":81},{},[],{"metadata":15904,"sys":15907,"fields":15912},{"tags":15905,"concepts":15906},[],[],{"space":15908,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15910,"publishedVersion":62,"revision":44,"locale":29},{"sys":15909},{"type":12,"linkType":13,"id":14},{"sys":15911},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15913},{"url":565,"details":15914,"fileName":571,"contentType":572},{"size":567,"image":15915},{"width":569,"height":570},{"sys":15917,"fields":15920},{"id":15918,"createdAt":15919},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":15921,"slug":15922,"articleIntro":15921,"category":15923},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[15924],{"metadata":15925,"sys":15928,"fields":15935},{"tags":15926,"concepts":15927},[],[],{"space":15929,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15931,"publishedVersion":521,"revision":62,"contentType":15933,"locale":29},{"sys":15930},{"type":12,"linkType":13,"id":14},{"sys":15932},{"id":21,"type":12,"linkType":22},{"sys":15934},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15936,"metaTitle":531,"metaDescription":532,"mainTitle":15937,"subtitle":550,"heroImage":15952,"ctaButton":573,"ctaLink":574},[530],{"data":15938,"content":15939,"nodeType":74},{},[15940,15946],{"data":15941,"content":15942,"nodeType":78},{},[15943],{"data":15944,"marks":15945,"value":542,"nodeType":81},{},[],{"data":15947,"content":15948,"nodeType":87},{},[15949],{"data":15950,"marks":15951,"value":549,"nodeType":81},{},[],{"metadata":15953,"sys":15956,"fields":15961},{"tags":15954,"concepts":15955},[],[],{"space":15957,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":15959,"publishedVersion":62,"revision":44,"locale":29},{"sys":15958},{"type":12,"linkType":13,"id":14},{"sys":15960},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":15962},{"url":565,"details":15963,"fileName":571,"contentType":572},{"size":567,"image":15964},{"width":569,"height":570},{"sys":15966,"fields":15969},{"id":15967,"createdAt":15968},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":15970,"slug":15971,"articleIntro":15972,"category":15973},"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.",[15974],{"metadata":15975,"sys":15978,"fields":15985},{"tags":15976,"concepts":15977},[],[],{"space":15979,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":15981,"publishedVersion":521,"revision":62,"contentType":15983,"locale":29},{"sys":15980},{"type":12,"linkType":13,"id":14},{"sys":15982},{"id":21,"type":12,"linkType":22},{"sys":15984},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":15986,"metaTitle":531,"metaDescription":532,"mainTitle":15987,"subtitle":550,"heroImage":16002,"ctaButton":573,"ctaLink":574},[530],{"data":15988,"content":15989,"nodeType":74},{},[15990,15996],{"data":15991,"content":15992,"nodeType":78},{},[15993],{"data":15994,"marks":15995,"value":542,"nodeType":81},{},[],{"data":15997,"content":15998,"nodeType":87},{},[15999],{"data":16000,"marks":16001,"value":549,"nodeType":81},{},[],{"metadata":16003,"sys":16006,"fields":16011},{"tags":16004,"concepts":16005},[],[],{"space":16007,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16009,"publishedVersion":62,"revision":44,"locale":29},{"sys":16008},{"type":12,"linkType":13,"id":14},{"sys":16010},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16012},{"url":565,"details":16013,"fileName":571,"contentType":572},{"size":567,"image":16014},{"width":569,"height":570},{"sys":16016,"fields":16019},{"id":16017,"createdAt":16018},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":16020,"slug":16021,"articleIntro":16020,"category":16022},"Compte 508 - Obligations","compte-508-obligations",[16023],{"metadata":16024,"sys":16027,"fields":16034},{"tags":16025,"concepts":16026},[],[],{"space":16028,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16030,"publishedVersion":521,"revision":62,"contentType":16032,"locale":29},{"sys":16029},{"type":12,"linkType":13,"id":14},{"sys":16031},{"id":21,"type":12,"linkType":22},{"sys":16033},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16035,"metaTitle":531,"metaDescription":532,"mainTitle":16036,"subtitle":550,"heroImage":16051,"ctaButton":573,"ctaLink":574},[530],{"data":16037,"content":16038,"nodeType":74},{},[16039,16045],{"data":16040,"content":16041,"nodeType":78},{},[16042],{"data":16043,"marks":16044,"value":542,"nodeType":81},{},[],{"data":16046,"content":16047,"nodeType":87},{},[16048],{"data":16049,"marks":16050,"value":549,"nodeType":81},{},[],{"metadata":16052,"sys":16055,"fields":16060},{"tags":16053,"concepts":16054},[],[],{"space":16056,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16058,"publishedVersion":62,"revision":44,"locale":29},{"sys":16057},{"type":12,"linkType":13,"id":14},{"sys":16059},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16061},{"url":565,"details":16062,"fileName":571,"contentType":572},{"size":567,"image":16063},{"width":569,"height":570},{"sys":16065,"fields":16068},{"id":16066,"createdAt":16067},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":16069,"slug":16070,"articleIntro":-1,"category":16071},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[16072],{"metadata":16073,"sys":16076,"fields":16083},{"tags":16074,"concepts":16075},[],[],{"space":16077,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16079,"publishedVersion":521,"revision":62,"contentType":16081,"locale":29},{"sys":16078},{"type":12,"linkType":13,"id":14},{"sys":16080},{"id":21,"type":12,"linkType":22},{"sys":16082},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16084,"metaTitle":531,"metaDescription":532,"mainTitle":16085,"subtitle":550,"heroImage":16100,"ctaButton":573,"ctaLink":574},[530],{"data":16086,"content":16087,"nodeType":74},{},[16088,16094],{"data":16089,"content":16090,"nodeType":78},{},[16091],{"data":16092,"marks":16093,"value":542,"nodeType":81},{},[],{"data":16095,"content":16096,"nodeType":87},{},[16097],{"data":16098,"marks":16099,"value":549,"nodeType":81},{},[],{"metadata":16101,"sys":16104,"fields":16109},{"tags":16102,"concepts":16103},[],[],{"space":16105,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16107,"publishedVersion":62,"revision":44,"locale":29},{"sys":16106},{"type":12,"linkType":13,"id":14},{"sys":16108},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16110},{"url":565,"details":16111,"fileName":571,"contentType":572},{"size":567,"image":16112},{"width":569,"height":570},{"sys":16114,"fields":16115},{"id":15,"createdAt":17},{"title":31,"slug":506,"articleIntro":31,"category":16116},[16117],{"metadata":16118,"sys":16121,"fields":16128},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16124,"publishedVersion":521,"revision":62,"contentType":16126,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"sys":16127},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16129,"metaTitle":531,"metaDescription":532,"mainTitle":16130,"subtitle":550,"heroImage":16145,"ctaButton":573,"ctaLink":574},[530],{"data":16131,"content":16132,"nodeType":74},{},[16133,16139],{"data":16134,"content":16135,"nodeType":78},{},[16136],{"data":16137,"marks":16138,"value":542,"nodeType":81},{},[],{"data":16140,"content":16141,"nodeType":87},{},[16142],{"data":16143,"marks":16144,"value":549,"nodeType":81},{},[],{"metadata":16146,"sys":16149,"fields":16154},{"tags":16147,"concepts":16148},[],[],{"space":16150,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16152,"publishedVersion":62,"revision":44,"locale":29},{"sys":16151},{"type":12,"linkType":13,"id":14},{"sys":16153},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16155},{"url":565,"details":16156,"fileName":571,"contentType":572},{"size":567,"image":16157},{"width":569,"height":570},{"sys":16159,"fields":16162},{"id":16160,"createdAt":16161},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":16163,"slug":16164,"articleIntro":-1,"category":16165},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[16166],{"metadata":16167,"sys":16170,"fields":16177},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16173,"publishedVersion":521,"revision":62,"contentType":16175,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"sys":16176},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16178,"metaTitle":531,"metaDescription":532,"mainTitle":16179,"subtitle":550,"heroImage":16194,"ctaButton":573,"ctaLink":574},[530],{"data":16180,"content":16181,"nodeType":74},{},[16182,16188],{"data":16183,"content":16184,"nodeType":78},{},[16185],{"data":16186,"marks":16187,"value":542,"nodeType":81},{},[],{"data":16189,"content":16190,"nodeType":87},{},[16191],{"data":16192,"marks":16193,"value":549,"nodeType":81},{},[],{"metadata":16195,"sys":16198,"fields":16203},{"tags":16196,"concepts":16197},[],[],{"space":16199,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16201,"publishedVersion":62,"revision":44,"locale":29},{"sys":16200},{"type":12,"linkType":13,"id":14},{"sys":16202},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16204},{"url":565,"details":16205,"fileName":571,"contentType":572},{"size":567,"image":16206},{"width":569,"height":570},{"sys":16208,"fields":16211},{"id":16209,"createdAt":16210},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":16212,"slug":16213,"articleIntro":-1,"category":16214},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[16215],{"metadata":16216,"sys":16219,"fields":16226},{"tags":16217,"concepts":16218},[],[],{"space":16220,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16222,"publishedVersion":521,"revision":62,"contentType":16224,"locale":29},{"sys":16221},{"type":12,"linkType":13,"id":14},{"sys":16223},{"id":21,"type":12,"linkType":22},{"sys":16225},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16227,"metaTitle":531,"metaDescription":532,"mainTitle":16228,"subtitle":550,"heroImage":16243,"ctaButton":573,"ctaLink":574},[530],{"data":16229,"content":16230,"nodeType":74},{},[16231,16237],{"data":16232,"content":16233,"nodeType":78},{},[16234],{"data":16235,"marks":16236,"value":542,"nodeType":81},{},[],{"data":16238,"content":16239,"nodeType":87},{},[16240],{"data":16241,"marks":16242,"value":549,"nodeType":81},{},[],{"metadata":16244,"sys":16247,"fields":16252},{"tags":16245,"concepts":16246},[],[],{"space":16248,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16250,"publishedVersion":62,"revision":44,"locale":29},{"sys":16249},{"type":12,"linkType":13,"id":14},{"sys":16251},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16253},{"url":565,"details":16254,"fileName":571,"contentType":572},{"size":567,"image":16255},{"width":569,"height":570},{"sys":16257,"fields":16260},{"id":16258,"createdAt":16259},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":16261,"slug":16262,"articleIntro":16261,"category":16263},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[16264],{"metadata":16265,"sys":16268,"fields":16275},{"tags":16266,"concepts":16267},[],[],{"space":16269,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16271,"publishedVersion":521,"revision":62,"contentType":16273,"locale":29},{"sys":16270},{"type":12,"linkType":13,"id":14},{"sys":16272},{"id":21,"type":12,"linkType":22},{"sys":16274},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16276,"metaTitle":531,"metaDescription":532,"mainTitle":16277,"subtitle":550,"heroImage":16292,"ctaButton":573,"ctaLink":574},[530],{"data":16278,"content":16279,"nodeType":74},{},[16280,16286],{"data":16281,"content":16282,"nodeType":78},{},[16283],{"data":16284,"marks":16285,"value":542,"nodeType":81},{},[],{"data":16287,"content":16288,"nodeType":87},{},[16289],{"data":16290,"marks":16291,"value":549,"nodeType":81},{},[],{"metadata":16293,"sys":16296,"fields":16301},{"tags":16294,"concepts":16295},[],[],{"space":16297,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16299,"publishedVersion":62,"revision":44,"locale":29},{"sys":16298},{"type":12,"linkType":13,"id":14},{"sys":16300},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16302},{"url":565,"details":16303,"fileName":571,"contentType":572},{"size":567,"image":16304},{"width":569,"height":570},{"sys":16306,"fields":16309},{"id":16307,"createdAt":16308},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":16310,"slug":16311,"articleIntro":16310,"category":16312},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[16313],{"metadata":16314,"sys":16317,"fields":16324},{"tags":16315,"concepts":16316},[],[],{"space":16318,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16320,"publishedVersion":521,"revision":62,"contentType":16322,"locale":29},{"sys":16319},{"type":12,"linkType":13,"id":14},{"sys":16321},{"id":21,"type":12,"linkType":22},{"sys":16323},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16325,"metaTitle":531,"metaDescription":532,"mainTitle":16326,"subtitle":550,"heroImage":16341,"ctaButton":573,"ctaLink":574},[530],{"data":16327,"content":16328,"nodeType":74},{},[16329,16335],{"data":16330,"content":16331,"nodeType":78},{},[16332],{"data":16333,"marks":16334,"value":542,"nodeType":81},{},[],{"data":16336,"content":16337,"nodeType":87},{},[16338],{"data":16339,"marks":16340,"value":549,"nodeType":81},{},[],{"metadata":16342,"sys":16345,"fields":16350},{"tags":16343,"concepts":16344},[],[],{"space":16346,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16348,"publishedVersion":62,"revision":44,"locale":29},{"sys":16347},{"type":12,"linkType":13,"id":14},{"sys":16349},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16351},{"url":565,"details":16352,"fileName":571,"contentType":572},{"size":567,"image":16353},{"width":569,"height":570},{"sys":16355,"fields":16358},{"id":16356,"createdAt":16357},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":16359,"slug":16360,"articleIntro":16359,"category":16361},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[16362],{"metadata":16363,"sys":16366,"fields":16373},{"tags":16364,"concepts":16365},[],[],{"space":16367,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16369,"publishedVersion":521,"revision":62,"contentType":16371,"locale":29},{"sys":16368},{"type":12,"linkType":13,"id":14},{"sys":16370},{"id":21,"type":12,"linkType":22},{"sys":16372},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16374,"metaTitle":531,"metaDescription":532,"mainTitle":16375,"subtitle":550,"heroImage":16390,"ctaButton":573,"ctaLink":574},[530],{"data":16376,"content":16377,"nodeType":74},{},[16378,16384],{"data":16379,"content":16380,"nodeType":78},{},[16381],{"data":16382,"marks":16383,"value":542,"nodeType":81},{},[],{"data":16385,"content":16386,"nodeType":87},{},[16387],{"data":16388,"marks":16389,"value":549,"nodeType":81},{},[],{"metadata":16391,"sys":16394,"fields":16399},{"tags":16392,"concepts":16393},[],[],{"space":16395,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16397,"publishedVersion":62,"revision":44,"locale":29},{"sys":16396},{"type":12,"linkType":13,"id":14},{"sys":16398},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16400},{"url":565,"details":16401,"fileName":571,"contentType":572},{"size":567,"image":16402},{"width":569,"height":570},{"sys":16404,"fields":16407},{"id":16405,"createdAt":16406},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":16408,"slug":16409,"articleIntro":-1,"category":16410},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[16411],{"metadata":16412,"sys":16415,"fields":16422},{"tags":16413,"concepts":16414},[],[],{"space":16416,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16418,"publishedVersion":521,"revision":62,"contentType":16420,"locale":29},{"sys":16417},{"type":12,"linkType":13,"id":14},{"sys":16419},{"id":21,"type":12,"linkType":22},{"sys":16421},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16423,"metaTitle":531,"metaDescription":532,"mainTitle":16424,"subtitle":550,"heroImage":16439,"ctaButton":573,"ctaLink":574},[530],{"data":16425,"content":16426,"nodeType":74},{},[16427,16433],{"data":16428,"content":16429,"nodeType":78},{},[16430],{"data":16431,"marks":16432,"value":542,"nodeType":81},{},[],{"data":16434,"content":16435,"nodeType":87},{},[16436],{"data":16437,"marks":16438,"value":549,"nodeType":81},{},[],{"metadata":16440,"sys":16443,"fields":16448},{"tags":16441,"concepts":16442},[],[],{"space":16444,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16446,"publishedVersion":62,"revision":44,"locale":29},{"sys":16445},{"type":12,"linkType":13,"id":14},{"sys":16447},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16449},{"url":565,"details":16450,"fileName":571,"contentType":572},{"size":567,"image":16451},{"width":569,"height":570},{"sys":16453,"fields":16456},{"id":16454,"createdAt":16455},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":16457,"slug":16458,"articleIntro":-1,"category":16459},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[16460],{"metadata":16461,"sys":16464,"fields":16471},{"tags":16462,"concepts":16463},[],[],{"space":16465,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16467,"publishedVersion":521,"revision":62,"contentType":16469,"locale":29},{"sys":16466},{"type":12,"linkType":13,"id":14},{"sys":16468},{"id":21,"type":12,"linkType":22},{"sys":16470},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16472,"metaTitle":531,"metaDescription":532,"mainTitle":16473,"subtitle":550,"heroImage":16488,"ctaButton":573,"ctaLink":574},[530],{"data":16474,"content":16475,"nodeType":74},{},[16476,16482],{"data":16477,"content":16478,"nodeType":78},{},[16479],{"data":16480,"marks":16481,"value":542,"nodeType":81},{},[],{"data":16483,"content":16484,"nodeType":87},{},[16485],{"data":16486,"marks":16487,"value":549,"nodeType":81},{},[],{"metadata":16489,"sys":16492,"fields":16497},{"tags":16490,"concepts":16491},[],[],{"space":16493,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16495,"publishedVersion":62,"revision":44,"locale":29},{"sys":16494},{"type":12,"linkType":13,"id":14},{"sys":16496},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16498},{"url":565,"details":16499,"fileName":571,"contentType":572},{"size":567,"image":16500},{"width":569,"height":570},{"sys":16502,"fields":16505},{"id":16503,"createdAt":16504},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":16506,"slug":16507,"articleIntro":16506,"category":16508},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[16509],{"metadata":16510,"sys":16513,"fields":16520},{"tags":16511,"concepts":16512},[],[],{"space":16514,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16516,"publishedVersion":521,"revision":62,"contentType":16518,"locale":29},{"sys":16515},{"type":12,"linkType":13,"id":14},{"sys":16517},{"id":21,"type":12,"linkType":22},{"sys":16519},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16521,"metaTitle":531,"metaDescription":532,"mainTitle":16522,"subtitle":550,"heroImage":16537,"ctaButton":573,"ctaLink":574},[530],{"data":16523,"content":16524,"nodeType":74},{},[16525,16531],{"data":16526,"content":16527,"nodeType":78},{},[16528],{"data":16529,"marks":16530,"value":542,"nodeType":81},{},[],{"data":16532,"content":16533,"nodeType":87},{},[16534],{"data":16535,"marks":16536,"value":549,"nodeType":81},{},[],{"metadata":16538,"sys":16541,"fields":16546},{"tags":16539,"concepts":16540},[],[],{"space":16542,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16544,"publishedVersion":62,"revision":44,"locale":29},{"sys":16543},{"type":12,"linkType":13,"id":14},{"sys":16545},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16547},{"url":565,"details":16548,"fileName":571,"contentType":572},{"size":567,"image":16549},{"width":569,"height":570},{"sys":16551,"fields":16554},{"id":16552,"createdAt":16553},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":16555,"slug":16556,"articleIntro":16555,"category":16557},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[16558],{"metadata":16559,"sys":16562,"fields":16569},{"tags":16560,"concepts":16561},[],[],{"space":16563,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16565,"publishedVersion":521,"revision":62,"contentType":16567,"locale":29},{"sys":16564},{"type":12,"linkType":13,"id":14},{"sys":16566},{"id":21,"type":12,"linkType":22},{"sys":16568},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16570,"metaTitle":531,"metaDescription":532,"mainTitle":16571,"subtitle":550,"heroImage":16586,"ctaButton":573,"ctaLink":574},[530],{"data":16572,"content":16573,"nodeType":74},{},[16574,16580],{"data":16575,"content":16576,"nodeType":78},{},[16577],{"data":16578,"marks":16579,"value":542,"nodeType":81},{},[],{"data":16581,"content":16582,"nodeType":87},{},[16583],{"data":16584,"marks":16585,"value":549,"nodeType":81},{},[],{"metadata":16587,"sys":16590,"fields":16595},{"tags":16588,"concepts":16589},[],[],{"space":16591,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16593,"publishedVersion":62,"revision":44,"locale":29},{"sys":16592},{"type":12,"linkType":13,"id":14},{"sys":16594},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16596},{"url":565,"details":16597,"fileName":571,"contentType":572},{"size":567,"image":16598},{"width":569,"height":570},{"sys":16600,"fields":16603},{"id":16601,"createdAt":16602},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":16604,"slug":16605,"articleIntro":16604,"category":16606},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[16607],{"metadata":16608,"sys":16611,"fields":16618},{"tags":16609,"concepts":16610},[],[],{"space":16612,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16614,"publishedVersion":521,"revision":62,"contentType":16616,"locale":29},{"sys":16613},{"type":12,"linkType":13,"id":14},{"sys":16615},{"id":21,"type":12,"linkType":22},{"sys":16617},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16619,"metaTitle":531,"metaDescription":532,"mainTitle":16620,"subtitle":550,"heroImage":16635,"ctaButton":573,"ctaLink":574},[530],{"data":16621,"content":16622,"nodeType":74},{},[16623,16629],{"data":16624,"content":16625,"nodeType":78},{},[16626],{"data":16627,"marks":16628,"value":542,"nodeType":81},{},[],{"data":16630,"content":16631,"nodeType":87},{},[16632],{"data":16633,"marks":16634,"value":549,"nodeType":81},{},[],{"metadata":16636,"sys":16639,"fields":16644},{"tags":16637,"concepts":16638},[],[],{"space":16640,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16642,"publishedVersion":62,"revision":44,"locale":29},{"sys":16641},{"type":12,"linkType":13,"id":14},{"sys":16643},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16645},{"url":565,"details":16646,"fileName":571,"contentType":572},{"size":567,"image":16647},{"width":569,"height":570},{"sys":16649,"fields":16652},{"id":16650,"createdAt":16651},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":16653,"slug":16654,"articleIntro":16655,"category":16656},"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.",[16657],{"metadata":16658,"sys":16661,"fields":16668},{"tags":16659,"concepts":16660},[],[],{"space":16662,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16664,"publishedVersion":521,"revision":62,"contentType":16666,"locale":29},{"sys":16663},{"type":12,"linkType":13,"id":14},{"sys":16665},{"id":21,"type":12,"linkType":22},{"sys":16667},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16669,"metaTitle":531,"metaDescription":532,"mainTitle":16670,"subtitle":550,"heroImage":16685,"ctaButton":573,"ctaLink":574},[530],{"data":16671,"content":16672,"nodeType":74},{},[16673,16679],{"data":16674,"content":16675,"nodeType":78},{},[16676],{"data":16677,"marks":16678,"value":542,"nodeType":81},{},[],{"data":16680,"content":16681,"nodeType":87},{},[16682],{"data":16683,"marks":16684,"value":549,"nodeType":81},{},[],{"metadata":16686,"sys":16689,"fields":16694},{"tags":16687,"concepts":16688},[],[],{"space":16690,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16692,"publishedVersion":62,"revision":44,"locale":29},{"sys":16691},{"type":12,"linkType":13,"id":14},{"sys":16693},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16695},{"url":565,"details":16696,"fileName":571,"contentType":572},{"size":567,"image":16697},{"width":569,"height":570},{"sys":16699,"fields":16702},{"id":16700,"createdAt":16701},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":16703,"slug":16704,"articleIntro":16703,"category":16705},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[16706],{"metadata":16707,"sys":16710,"fields":16717},{"tags":16708,"concepts":16709},[],[],{"space":16711,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16713,"publishedVersion":521,"revision":62,"contentType":16715,"locale":29},{"sys":16712},{"type":12,"linkType":13,"id":14},{"sys":16714},{"id":21,"type":12,"linkType":22},{"sys":16716},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16718,"metaTitle":531,"metaDescription":532,"mainTitle":16719,"subtitle":550,"heroImage":16734,"ctaButton":573,"ctaLink":574},[530],{"data":16720,"content":16721,"nodeType":74},{},[16722,16728],{"data":16723,"content":16724,"nodeType":78},{},[16725],{"data":16726,"marks":16727,"value":542,"nodeType":81},{},[],{"data":16729,"content":16730,"nodeType":87},{},[16731],{"data":16732,"marks":16733,"value":549,"nodeType":81},{},[],{"metadata":16735,"sys":16738,"fields":16743},{"tags":16736,"concepts":16737},[],[],{"space":16739,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16741,"publishedVersion":62,"revision":44,"locale":29},{"sys":16740},{"type":12,"linkType":13,"id":14},{"sys":16742},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16744},{"url":565,"details":16745,"fileName":571,"contentType":572},{"size":567,"image":16746},{"width":569,"height":570},{"sys":16748,"fields":16751},{"id":16749,"createdAt":16750},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":16752,"slug":16753,"articleIntro":16752,"category":16754},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[16755],{"metadata":16756,"sys":16759,"fields":16766},{"tags":16757,"concepts":16758},[],[],{"space":16760,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16762,"publishedVersion":521,"revision":62,"contentType":16764,"locale":29},{"sys":16761},{"type":12,"linkType":13,"id":14},{"sys":16763},{"id":21,"type":12,"linkType":22},{"sys":16765},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16767,"metaTitle":531,"metaDescription":532,"mainTitle":16768,"subtitle":550,"heroImage":16783,"ctaButton":573,"ctaLink":574},[530],{"data":16769,"content":16770,"nodeType":74},{},[16771,16777],{"data":16772,"content":16773,"nodeType":78},{},[16774],{"data":16775,"marks":16776,"value":542,"nodeType":81},{},[],{"data":16778,"content":16779,"nodeType":87},{},[16780],{"data":16781,"marks":16782,"value":549,"nodeType":81},{},[],{"metadata":16784,"sys":16787,"fields":16792},{"tags":16785,"concepts":16786},[],[],{"space":16788,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16790,"publishedVersion":62,"revision":44,"locale":29},{"sys":16789},{"type":12,"linkType":13,"id":14},{"sys":16791},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16793},{"url":565,"details":16794,"fileName":571,"contentType":572},{"size":567,"image":16795},{"width":569,"height":570},{"sys":16797,"fields":16800},{"id":16798,"createdAt":16799},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":16801,"slug":16802,"articleIntro":-1,"category":16803},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[16804],{"metadata":16805,"sys":16808,"fields":16815},{"tags":16806,"concepts":16807},[],[],{"space":16809,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16811,"publishedVersion":521,"revision":62,"contentType":16813,"locale":29},{"sys":16810},{"type":12,"linkType":13,"id":14},{"sys":16812},{"id":21,"type":12,"linkType":22},{"sys":16814},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16816,"metaTitle":531,"metaDescription":532,"mainTitle":16817,"subtitle":550,"heroImage":16832,"ctaButton":573,"ctaLink":574},[530],{"data":16818,"content":16819,"nodeType":74},{},[16820,16826],{"data":16821,"content":16822,"nodeType":78},{},[16823],{"data":16824,"marks":16825,"value":542,"nodeType":81},{},[],{"data":16827,"content":16828,"nodeType":87},{},[16829],{"data":16830,"marks":16831,"value":549,"nodeType":81},{},[],{"metadata":16833,"sys":16836,"fields":16841},{"tags":16834,"concepts":16835},[],[],{"space":16837,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16839,"publishedVersion":62,"revision":44,"locale":29},{"sys":16838},{"type":12,"linkType":13,"id":14},{"sys":16840},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16842},{"url":565,"details":16843,"fileName":571,"contentType":572},{"size":567,"image":16844},{"width":569,"height":570},{"sys":16846,"fields":16849},{"id":16847,"createdAt":16848},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":16850,"slug":16851,"articleIntro":-1,"category":16852},"Compte 6257 - Réceptions","compte-6257-receptions",[16853],{"metadata":16854,"sys":16857,"fields":16864},{"tags":16855,"concepts":16856},[],[],{"space":16858,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16860,"publishedVersion":521,"revision":62,"contentType":16862,"locale":29},{"sys":16859},{"type":12,"linkType":13,"id":14},{"sys":16861},{"id":21,"type":12,"linkType":22},{"sys":16863},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16865,"metaTitle":531,"metaDescription":532,"mainTitle":16866,"subtitle":550,"heroImage":16881,"ctaButton":573,"ctaLink":574},[530],{"data":16867,"content":16868,"nodeType":74},{},[16869,16875],{"data":16870,"content":16871,"nodeType":78},{},[16872],{"data":16873,"marks":16874,"value":542,"nodeType":81},{},[],{"data":16876,"content":16877,"nodeType":87},{},[16878],{"data":16879,"marks":16880,"value":549,"nodeType":81},{},[],{"metadata":16882,"sys":16885,"fields":16890},{"tags":16883,"concepts":16884},[],[],{"space":16886,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16888,"publishedVersion":62,"revision":44,"locale":29},{"sys":16887},{"type":12,"linkType":13,"id":14},{"sys":16889},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16891},{"url":565,"details":16892,"fileName":571,"contentType":572},{"size":567,"image":16893},{"width":569,"height":570},{"sys":16895,"fields":16898},{"id":16896,"createdAt":16897},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":16899,"slug":16900,"articleIntro":16899,"category":16901},"Compte 60 - Achats","compte-60-achats",[16902],{"metadata":16903,"sys":16906,"fields":16913},{"tags":16904,"concepts":16905},[],[],{"space":16907,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16909,"publishedVersion":521,"revision":62,"contentType":16911,"locale":29},{"sys":16908},{"type":12,"linkType":13,"id":14},{"sys":16910},{"id":21,"type":12,"linkType":22},{"sys":16912},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16914,"metaTitle":531,"metaDescription":532,"mainTitle":16915,"subtitle":550,"heroImage":16930,"ctaButton":573,"ctaLink":574},[530],{"data":16916,"content":16917,"nodeType":74},{},[16918,16924],{"data":16919,"content":16920,"nodeType":78},{},[16921],{"data":16922,"marks":16923,"value":542,"nodeType":81},{},[],{"data":16925,"content":16926,"nodeType":87},{},[16927],{"data":16928,"marks":16929,"value":549,"nodeType":81},{},[],{"metadata":16931,"sys":16934,"fields":16939},{"tags":16932,"concepts":16933},[],[],{"space":16935,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16937,"publishedVersion":62,"revision":44,"locale":29},{"sys":16936},{"type":12,"linkType":13,"id":14},{"sys":16938},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16940},{"url":565,"details":16941,"fileName":571,"contentType":572},{"size":567,"image":16942},{"width":569,"height":570},{"sys":16944,"fields":16947},{"id":16945,"createdAt":16946},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":16948,"slug":16949,"articleIntro":16948,"category":16950},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[16951],{"metadata":16952,"sys":16955,"fields":16962},{"tags":16953,"concepts":16954},[],[],{"space":16956,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":16958,"publishedVersion":521,"revision":62,"contentType":16960,"locale":29},{"sys":16957},{"type":12,"linkType":13,"id":14},{"sys":16959},{"id":21,"type":12,"linkType":22},{"sys":16961},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":16963,"metaTitle":531,"metaDescription":532,"mainTitle":16964,"subtitle":550,"heroImage":16979,"ctaButton":573,"ctaLink":574},[530],{"data":16965,"content":16966,"nodeType":74},{},[16967,16973],{"data":16968,"content":16969,"nodeType":78},{},[16970],{"data":16971,"marks":16972,"value":542,"nodeType":81},{},[],{"data":16974,"content":16975,"nodeType":87},{},[16976],{"data":16977,"marks":16978,"value":549,"nodeType":81},{},[],{"metadata":16980,"sys":16983,"fields":16988},{"tags":16981,"concepts":16982},[],[],{"space":16984,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":16986,"publishedVersion":62,"revision":44,"locale":29},{"sys":16985},{"type":12,"linkType":13,"id":14},{"sys":16987},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":16989},{"url":565,"details":16990,"fileName":571,"contentType":572},{"size":567,"image":16991},{"width":569,"height":570},{"sys":16993,"fields":16996},{"id":16994,"createdAt":16995},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":16997,"slug":16998,"articleIntro":16997,"category":16999},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[17000],{"metadata":17001,"sys":17004,"fields":17011},{"tags":17002,"concepts":17003},[],[],{"space":17005,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17007,"publishedVersion":521,"revision":62,"contentType":17009,"locale":29},{"sys":17006},{"type":12,"linkType":13,"id":14},{"sys":17008},{"id":21,"type":12,"linkType":22},{"sys":17010},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17012,"metaTitle":531,"metaDescription":532,"mainTitle":17013,"subtitle":550,"heroImage":17028,"ctaButton":573,"ctaLink":574},[530],{"data":17014,"content":17015,"nodeType":74},{},[17016,17022],{"data":17017,"content":17018,"nodeType":78},{},[17019],{"data":17020,"marks":17021,"value":542,"nodeType":81},{},[],{"data":17023,"content":17024,"nodeType":87},{},[17025],{"data":17026,"marks":17027,"value":549,"nodeType":81},{},[],{"metadata":17029,"sys":17032,"fields":17037},{"tags":17030,"concepts":17031},[],[],{"space":17033,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17035,"publishedVersion":62,"revision":44,"locale":29},{"sys":17034},{"type":12,"linkType":13,"id":14},{"sys":17036},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17038},{"url":565,"details":17039,"fileName":571,"contentType":572},{"size":567,"image":17040},{"width":569,"height":570},{"sys":17042,"fields":17045},{"id":17043,"createdAt":17044},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":17046,"slug":17047,"articleIntro":-1,"category":17048},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[17049],{"metadata":17050,"sys":17053,"fields":17060},{"tags":17051,"concepts":17052},[],[],{"space":17054,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17056,"publishedVersion":521,"revision":62,"contentType":17058,"locale":29},{"sys":17055},{"type":12,"linkType":13,"id":14},{"sys":17057},{"id":21,"type":12,"linkType":22},{"sys":17059},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17061,"metaTitle":531,"metaDescription":532,"mainTitle":17062,"subtitle":550,"heroImage":17077,"ctaButton":573,"ctaLink":574},[530],{"data":17063,"content":17064,"nodeType":74},{},[17065,17071],{"data":17066,"content":17067,"nodeType":78},{},[17068],{"data":17069,"marks":17070,"value":542,"nodeType":81},{},[],{"data":17072,"content":17073,"nodeType":87},{},[17074],{"data":17075,"marks":17076,"value":549,"nodeType":81},{},[],{"metadata":17078,"sys":17081,"fields":17086},{"tags":17079,"concepts":17080},[],[],{"space":17082,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17084,"publishedVersion":62,"revision":44,"locale":29},{"sys":17083},{"type":12,"linkType":13,"id":14},{"sys":17085},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17087},{"url":565,"details":17088,"fileName":571,"contentType":572},{"size":567,"image":17089},{"width":569,"height":570},{"sys":17091,"fields":17094},{"id":17092,"createdAt":17093},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":17095,"slug":17096,"articleIntro":17095,"category":17097},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[17098],{"metadata":17099,"sys":17102,"fields":17109},{"tags":17100,"concepts":17101},[],[],{"space":17103,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17105,"publishedVersion":521,"revision":62,"contentType":17107,"locale":29},{"sys":17104},{"type":12,"linkType":13,"id":14},{"sys":17106},{"id":21,"type":12,"linkType":22},{"sys":17108},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17110,"metaTitle":531,"metaDescription":532,"mainTitle":17111,"subtitle":550,"heroImage":17126,"ctaButton":573,"ctaLink":574},[530],{"data":17112,"content":17113,"nodeType":74},{},[17114,17120],{"data":17115,"content":17116,"nodeType":78},{},[17117],{"data":17118,"marks":17119,"value":542,"nodeType":81},{},[],{"data":17121,"content":17122,"nodeType":87},{},[17123],{"data":17124,"marks":17125,"value":549,"nodeType":81},{},[],{"metadata":17127,"sys":17130,"fields":17135},{"tags":17128,"concepts":17129},[],[],{"space":17131,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17133,"publishedVersion":62,"revision":44,"locale":29},{"sys":17132},{"type":12,"linkType":13,"id":14},{"sys":17134},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17136},{"url":565,"details":17137,"fileName":571,"contentType":572},{"size":567,"image":17138},{"width":569,"height":570},{"sys":17140,"fields":17143},{"id":17141,"createdAt":17142},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":17144,"slug":17145,"articleIntro":17144,"category":17146},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[17147],{"metadata":17148,"sys":17151,"fields":17158},{"tags":17149,"concepts":17150},[],[],{"space":17152,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17154,"publishedVersion":521,"revision":62,"contentType":17156,"locale":29},{"sys":17153},{"type":12,"linkType":13,"id":14},{"sys":17155},{"id":21,"type":12,"linkType":22},{"sys":17157},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17159,"metaTitle":531,"metaDescription":532,"mainTitle":17160,"subtitle":550,"heroImage":17175,"ctaButton":573,"ctaLink":574},[530],{"data":17161,"content":17162,"nodeType":74},{},[17163,17169],{"data":17164,"content":17165,"nodeType":78},{},[17166],{"data":17167,"marks":17168,"value":542,"nodeType":81},{},[],{"data":17170,"content":17171,"nodeType":87},{},[17172],{"data":17173,"marks":17174,"value":549,"nodeType":81},{},[],{"metadata":17176,"sys":17179,"fields":17184},{"tags":17177,"concepts":17178},[],[],{"space":17180,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17182,"publishedVersion":62,"revision":44,"locale":29},{"sys":17181},{"type":12,"linkType":13,"id":14},{"sys":17183},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17185},{"url":565,"details":17186,"fileName":571,"contentType":572},{"size":567,"image":17187},{"width":569,"height":570},{"sys":17189,"fields":17192},{"id":17190,"createdAt":17191},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":17193,"slug":17194,"articleIntro":17193,"category":17195},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[17196],{"metadata":17197,"sys":17200,"fields":17207},{"tags":17198,"concepts":17199},[],[],{"space":17201,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17203,"publishedVersion":521,"revision":62,"contentType":17205,"locale":29},{"sys":17202},{"type":12,"linkType":13,"id":14},{"sys":17204},{"id":21,"type":12,"linkType":22},{"sys":17206},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17208,"metaTitle":531,"metaDescription":532,"mainTitle":17209,"subtitle":550,"heroImage":17224,"ctaButton":573,"ctaLink":574},[530],{"data":17210,"content":17211,"nodeType":74},{},[17212,17218],{"data":17213,"content":17214,"nodeType":78},{},[17215],{"data":17216,"marks":17217,"value":542,"nodeType":81},{},[],{"data":17219,"content":17220,"nodeType":87},{},[17221],{"data":17222,"marks":17223,"value":549,"nodeType":81},{},[],{"metadata":17225,"sys":17228,"fields":17233},{"tags":17226,"concepts":17227},[],[],{"space":17229,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17231,"publishedVersion":62,"revision":44,"locale":29},{"sys":17230},{"type":12,"linkType":13,"id":14},{"sys":17232},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17234},{"url":565,"details":17235,"fileName":571,"contentType":572},{"size":567,"image":17236},{"width":569,"height":570},{"sys":17238,"fields":17241},{"id":17239,"createdAt":17240},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":17242,"slug":17243,"articleIntro":17242,"category":17244},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[17245],{"metadata":17246,"sys":17249,"fields":17256},{"tags":17247,"concepts":17248},[],[],{"space":17250,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17252,"publishedVersion":521,"revision":62,"contentType":17254,"locale":29},{"sys":17251},{"type":12,"linkType":13,"id":14},{"sys":17253},{"id":21,"type":12,"linkType":22},{"sys":17255},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17257,"metaTitle":531,"metaDescription":532,"mainTitle":17258,"subtitle":550,"heroImage":17273,"ctaButton":573,"ctaLink":574},[530],{"data":17259,"content":17260,"nodeType":74},{},[17261,17267],{"data":17262,"content":17263,"nodeType":78},{},[17264],{"data":17265,"marks":17266,"value":542,"nodeType":81},{},[],{"data":17268,"content":17269,"nodeType":87},{},[17270],{"data":17271,"marks":17272,"value":549,"nodeType":81},{},[],{"metadata":17274,"sys":17277,"fields":17282},{"tags":17275,"concepts":17276},[],[],{"space":17278,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17280,"publishedVersion":62,"revision":44,"locale":29},{"sys":17279},{"type":12,"linkType":13,"id":14},{"sys":17281},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17283},{"url":565,"details":17284,"fileName":571,"contentType":572},{"size":567,"image":17285},{"width":569,"height":570},{"sys":17287,"fields":17290},{"id":17288,"createdAt":17289},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":17291,"slug":17292,"articleIntro":17291,"category":17293},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[17294],{"metadata":17295,"sys":17298,"fields":17305},{"tags":17296,"concepts":17297},[],[],{"space":17299,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17301,"publishedVersion":521,"revision":62,"contentType":17303,"locale":29},{"sys":17300},{"type":12,"linkType":13,"id":14},{"sys":17302},{"id":21,"type":12,"linkType":22},{"sys":17304},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17306,"metaTitle":531,"metaDescription":532,"mainTitle":17307,"subtitle":550,"heroImage":17322,"ctaButton":573,"ctaLink":574},[530],{"data":17308,"content":17309,"nodeType":74},{},[17310,17316],{"data":17311,"content":17312,"nodeType":78},{},[17313],{"data":17314,"marks":17315,"value":542,"nodeType":81},{},[],{"data":17317,"content":17318,"nodeType":87},{},[17319],{"data":17320,"marks":17321,"value":549,"nodeType":81},{},[],{"metadata":17323,"sys":17326,"fields":17331},{"tags":17324,"concepts":17325},[],[],{"space":17327,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17329,"publishedVersion":62,"revision":44,"locale":29},{"sys":17328},{"type":12,"linkType":13,"id":14},{"sys":17330},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17332},{"url":565,"details":17333,"fileName":571,"contentType":572},{"size":567,"image":17334},{"width":569,"height":570},{"sys":17336,"fields":17339},{"id":17337,"createdAt":17338},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":17340,"slug":17341,"articleIntro":-1,"category":17342},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[17343],{"metadata":17344,"sys":17347,"fields":17354},{"tags":17345,"concepts":17346},[],[],{"space":17348,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17350,"publishedVersion":521,"revision":62,"contentType":17352,"locale":29},{"sys":17349},{"type":12,"linkType":13,"id":14},{"sys":17351},{"id":21,"type":12,"linkType":22},{"sys":17353},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17355,"metaTitle":531,"metaDescription":532,"mainTitle":17356,"subtitle":550,"heroImage":17371,"ctaButton":573,"ctaLink":574},[530],{"data":17357,"content":17358,"nodeType":74},{},[17359,17365],{"data":17360,"content":17361,"nodeType":78},{},[17362],{"data":17363,"marks":17364,"value":542,"nodeType":81},{},[],{"data":17366,"content":17367,"nodeType":87},{},[17368],{"data":17369,"marks":17370,"value":549,"nodeType":81},{},[],{"metadata":17372,"sys":17375,"fields":17380},{"tags":17373,"concepts":17374},[],[],{"space":17376,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17378,"publishedVersion":62,"revision":44,"locale":29},{"sys":17377},{"type":12,"linkType":13,"id":14},{"sys":17379},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17381},{"url":565,"details":17382,"fileName":571,"contentType":572},{"size":567,"image":17383},{"width":569,"height":570},{"sys":17385,"fields":17388},{"id":17386,"createdAt":17387},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":17389,"slug":17390,"articleIntro":17389,"category":17391},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[17392],{"metadata":17393,"sys":17396,"fields":17403},{"tags":17394,"concepts":17395},[],[],{"space":17397,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17399,"publishedVersion":521,"revision":62,"contentType":17401,"locale":29},{"sys":17398},{"type":12,"linkType":13,"id":14},{"sys":17400},{"id":21,"type":12,"linkType":22},{"sys":17402},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17404,"metaTitle":531,"metaDescription":532,"mainTitle":17405,"subtitle":550,"heroImage":17420,"ctaButton":573,"ctaLink":574},[530],{"data":17406,"content":17407,"nodeType":74},{},[17408,17414],{"data":17409,"content":17410,"nodeType":78},{},[17411],{"data":17412,"marks":17413,"value":542,"nodeType":81},{},[],{"data":17415,"content":17416,"nodeType":87},{},[17417],{"data":17418,"marks":17419,"value":549,"nodeType":81},{},[],{"metadata":17421,"sys":17424,"fields":17429},{"tags":17422,"concepts":17423},[],[],{"space":17425,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17427,"publishedVersion":62,"revision":44,"locale":29},{"sys":17426},{"type":12,"linkType":13,"id":14},{"sys":17428},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17430},{"url":565,"details":17431,"fileName":571,"contentType":572},{"size":567,"image":17432},{"width":569,"height":570},{"sys":17434,"fields":17437},{"id":17435,"createdAt":17436},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":17438,"slug":17439,"articleIntro":17438,"category":17440},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[17441],{"metadata":17442,"sys":17445,"fields":17452},{"tags":17443,"concepts":17444},[],[],{"space":17446,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17448,"publishedVersion":521,"revision":62,"contentType":17450,"locale":29},{"sys":17447},{"type":12,"linkType":13,"id":14},{"sys":17449},{"id":21,"type":12,"linkType":22},{"sys":17451},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17453,"metaTitle":531,"metaDescription":532,"mainTitle":17454,"subtitle":550,"heroImage":17469,"ctaButton":573,"ctaLink":574},[530],{"data":17455,"content":17456,"nodeType":74},{},[17457,17463],{"data":17458,"content":17459,"nodeType":78},{},[17460],{"data":17461,"marks":17462,"value":542,"nodeType":81},{},[],{"data":17464,"content":17465,"nodeType":87},{},[17466],{"data":17467,"marks":17468,"value":549,"nodeType":81},{},[],{"metadata":17470,"sys":17473,"fields":17478},{"tags":17471,"concepts":17472},[],[],{"space":17474,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17476,"publishedVersion":62,"revision":44,"locale":29},{"sys":17475},{"type":12,"linkType":13,"id":14},{"sys":17477},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17479},{"url":565,"details":17480,"fileName":571,"contentType":572},{"size":567,"image":17481},{"width":569,"height":570},{"sys":17483,"fields":17486},{"id":17484,"createdAt":17485},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":17487,"slug":17488,"articleIntro":-1,"category":17489},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[17490],{"metadata":17491,"sys":17494,"fields":17501},{"tags":17492,"concepts":17493},[],[],{"space":17495,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17497,"publishedVersion":521,"revision":62,"contentType":17499,"locale":29},{"sys":17496},{"type":12,"linkType":13,"id":14},{"sys":17498},{"id":21,"type":12,"linkType":22},{"sys":17500},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17502,"metaTitle":531,"metaDescription":532,"mainTitle":17503,"subtitle":550,"heroImage":17518,"ctaButton":573,"ctaLink":574},[530],{"data":17504,"content":17505,"nodeType":74},{},[17506,17512],{"data":17507,"content":17508,"nodeType":78},{},[17509],{"data":17510,"marks":17511,"value":542,"nodeType":81},{},[],{"data":17513,"content":17514,"nodeType":87},{},[17515],{"data":17516,"marks":17517,"value":549,"nodeType":81},{},[],{"metadata":17519,"sys":17522,"fields":17527},{"tags":17520,"concepts":17521},[],[],{"space":17523,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17525,"publishedVersion":62,"revision":44,"locale":29},{"sys":17524},{"type":12,"linkType":13,"id":14},{"sys":17526},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17528},{"url":565,"details":17529,"fileName":571,"contentType":572},{"size":567,"image":17530},{"width":569,"height":570},{"sys":17532,"fields":17535},{"id":17533,"createdAt":17534},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":17536,"slug":17537,"articleIntro":17536,"category":17538},"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",[17539],{"metadata":17540,"sys":17543,"fields":17550},{"tags":17541,"concepts":17542},[],[],{"space":17544,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17546,"publishedVersion":521,"revision":62,"contentType":17548,"locale":29},{"sys":17545},{"type":12,"linkType":13,"id":14},{"sys":17547},{"id":21,"type":12,"linkType":22},{"sys":17549},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17551,"metaTitle":531,"metaDescription":532,"mainTitle":17552,"subtitle":550,"heroImage":17567,"ctaButton":573,"ctaLink":574},[530],{"data":17553,"content":17554,"nodeType":74},{},[17555,17561],{"data":17556,"content":17557,"nodeType":78},{},[17558],{"data":17559,"marks":17560,"value":542,"nodeType":81},{},[],{"data":17562,"content":17563,"nodeType":87},{},[17564],{"data":17565,"marks":17566,"value":549,"nodeType":81},{},[],{"metadata":17568,"sys":17571,"fields":17576},{"tags":17569,"concepts":17570},[],[],{"space":17572,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17574,"publishedVersion":62,"revision":44,"locale":29},{"sys":17573},{"type":12,"linkType":13,"id":14},{"sys":17575},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17577},{"url":565,"details":17578,"fileName":571,"contentType":572},{"size":567,"image":17579},{"width":569,"height":570},{"sys":17581,"fields":17584},{"id":17582,"createdAt":17583},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":17585,"slug":17586,"articleIntro":-1,"category":17587},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[17588],{"metadata":17589,"sys":17592,"fields":17599},{"tags":17590,"concepts":17591},[],[],{"space":17593,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17595,"publishedVersion":521,"revision":62,"contentType":17597,"locale":29},{"sys":17594},{"type":12,"linkType":13,"id":14},{"sys":17596},{"id":21,"type":12,"linkType":22},{"sys":17598},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17600,"metaTitle":531,"metaDescription":532,"mainTitle":17601,"subtitle":550,"heroImage":17616,"ctaButton":573,"ctaLink":574},[530],{"data":17602,"content":17603,"nodeType":74},{},[17604,17610],{"data":17605,"content":17606,"nodeType":78},{},[17607],{"data":17608,"marks":17609,"value":542,"nodeType":81},{},[],{"data":17611,"content":17612,"nodeType":87},{},[17613],{"data":17614,"marks":17615,"value":549,"nodeType":81},{},[],{"metadata":17617,"sys":17620,"fields":17625},{"tags":17618,"concepts":17619},[],[],{"space":17621,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17623,"publishedVersion":62,"revision":44,"locale":29},{"sys":17622},{"type":12,"linkType":13,"id":14},{"sys":17624},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17626},{"url":565,"details":17627,"fileName":571,"contentType":572},{"size":567,"image":17628},{"width":569,"height":570},{"sys":17630,"fields":17633},{"id":17631,"createdAt":17632},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":17634,"slug":17635,"articleIntro":17634,"category":17636},"4886 - Charges","compte-4886-charges",[17637],{"metadata":17638,"sys":17641,"fields":17648},{"tags":17639,"concepts":17640},[],[],{"space":17642,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17644,"publishedVersion":521,"revision":62,"contentType":17646,"locale":29},{"sys":17643},{"type":12,"linkType":13,"id":14},{"sys":17645},{"id":21,"type":12,"linkType":22},{"sys":17647},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17649,"metaTitle":531,"metaDescription":532,"mainTitle":17650,"subtitle":550,"heroImage":17665,"ctaButton":573,"ctaLink":574},[530],{"data":17651,"content":17652,"nodeType":74},{},[17653,17659],{"data":17654,"content":17655,"nodeType":78},{},[17656],{"data":17657,"marks":17658,"value":542,"nodeType":81},{},[],{"data":17660,"content":17661,"nodeType":87},{},[17662],{"data":17663,"marks":17664,"value":549,"nodeType":81},{},[],{"metadata":17666,"sys":17669,"fields":17674},{"tags":17667,"concepts":17668},[],[],{"space":17670,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17672,"publishedVersion":62,"revision":44,"locale":29},{"sys":17671},{"type":12,"linkType":13,"id":14},{"sys":17673},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17675},{"url":565,"details":17676,"fileName":571,"contentType":572},{"size":567,"image":17677},{"width":569,"height":570},{"sys":17679,"fields":17682},{"id":17680,"createdAt":17681},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":17683,"slug":17684,"articleIntro":17683,"category":17685},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[17686],{"metadata":17687,"sys":17690,"fields":17697},{"tags":17688,"concepts":17689},[],[],{"space":17691,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17693,"publishedVersion":521,"revision":62,"contentType":17695,"locale":29},{"sys":17692},{"type":12,"linkType":13,"id":14},{"sys":17694},{"id":21,"type":12,"linkType":22},{"sys":17696},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17698,"metaTitle":531,"metaDescription":532,"mainTitle":17699,"subtitle":550,"heroImage":17714,"ctaButton":573,"ctaLink":574},[530],{"data":17700,"content":17701,"nodeType":74},{},[17702,17708],{"data":17703,"content":17704,"nodeType":78},{},[17705],{"data":17706,"marks":17707,"value":542,"nodeType":81},{},[],{"data":17709,"content":17710,"nodeType":87},{},[17711],{"data":17712,"marks":17713,"value":549,"nodeType":81},{},[],{"metadata":17715,"sys":17718,"fields":17723},{"tags":17716,"concepts":17717},[],[],{"space":17719,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17721,"publishedVersion":62,"revision":44,"locale":29},{"sys":17720},{"type":12,"linkType":13,"id":14},{"sys":17722},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17724},{"url":565,"details":17725,"fileName":571,"contentType":572},{"size":567,"image":17726},{"width":569,"height":570},{"sys":17728,"fields":17731},{"id":17729,"createdAt":17730},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":17732,"slug":17733,"articleIntro":17732,"category":17734},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[17735],{"metadata":17736,"sys":17739,"fields":17746},{"tags":17737,"concepts":17738},[],[],{"space":17740,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17742,"publishedVersion":521,"revision":62,"contentType":17744,"locale":29},{"sys":17741},{"type":12,"linkType":13,"id":14},{"sys":17743},{"id":21,"type":12,"linkType":22},{"sys":17745},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17747,"metaTitle":531,"metaDescription":532,"mainTitle":17748,"subtitle":550,"heroImage":17763,"ctaButton":573,"ctaLink":574},[530],{"data":17749,"content":17750,"nodeType":74},{},[17751,17757],{"data":17752,"content":17753,"nodeType":78},{},[17754],{"data":17755,"marks":17756,"value":542,"nodeType":81},{},[],{"data":17758,"content":17759,"nodeType":87},{},[17760],{"data":17761,"marks":17762,"value":549,"nodeType":81},{},[],{"metadata":17764,"sys":17767,"fields":17772},{"tags":17765,"concepts":17766},[],[],{"space":17768,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17770,"publishedVersion":62,"revision":44,"locale":29},{"sys":17769},{"type":12,"linkType":13,"id":14},{"sys":17771},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17773},{"url":565,"details":17774,"fileName":571,"contentType":572},{"size":567,"image":17775},{"width":569,"height":570},{"sys":17777,"fields":17780},{"id":17778,"createdAt":17779},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":17781,"slug":17782,"articleIntro":17781,"category":17783},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[17784],{"metadata":17785,"sys":17788,"fields":17795},{"tags":17786,"concepts":17787},[],[],{"space":17789,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17791,"publishedVersion":521,"revision":62,"contentType":17793,"locale":29},{"sys":17790},{"type":12,"linkType":13,"id":14},{"sys":17792},{"id":21,"type":12,"linkType":22},{"sys":17794},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17796,"metaTitle":531,"metaDescription":532,"mainTitle":17797,"subtitle":550,"heroImage":17812,"ctaButton":573,"ctaLink":574},[530],{"data":17798,"content":17799,"nodeType":74},{},[17800,17806],{"data":17801,"content":17802,"nodeType":78},{},[17803],{"data":17804,"marks":17805,"value":542,"nodeType":81},{},[],{"data":17807,"content":17808,"nodeType":87},{},[17809],{"data":17810,"marks":17811,"value":549,"nodeType":81},{},[],{"metadata":17813,"sys":17816,"fields":17821},{"tags":17814,"concepts":17815},[],[],{"space":17817,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17819,"publishedVersion":62,"revision":44,"locale":29},{"sys":17818},{"type":12,"linkType":13,"id":14},{"sys":17820},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17822},{"url":565,"details":17823,"fileName":571,"contentType":572},{"size":567,"image":17824},{"width":569,"height":570},{"sys":17826,"fields":17829},{"id":17827,"createdAt":17828},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":17830,"slug":17831,"articleIntro":-1,"category":17832},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[17833],{"metadata":17834,"sys":17837,"fields":17844},{"tags":17835,"concepts":17836},[],[],{"space":17838,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17840,"publishedVersion":521,"revision":62,"contentType":17842,"locale":29},{"sys":17839},{"type":12,"linkType":13,"id":14},{"sys":17841},{"id":21,"type":12,"linkType":22},{"sys":17843},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17845,"metaTitle":531,"metaDescription":532,"mainTitle":17846,"subtitle":550,"heroImage":17861,"ctaButton":573,"ctaLink":574},[530],{"data":17847,"content":17848,"nodeType":74},{},[17849,17855],{"data":17850,"content":17851,"nodeType":78},{},[17852],{"data":17853,"marks":17854,"value":542,"nodeType":81},{},[],{"data":17856,"content":17857,"nodeType":87},{},[17858],{"data":17859,"marks":17860,"value":549,"nodeType":81},{},[],{"metadata":17862,"sys":17865,"fields":17870},{"tags":17863,"concepts":17864},[],[],{"space":17866,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17868,"publishedVersion":62,"revision":44,"locale":29},{"sys":17867},{"type":12,"linkType":13,"id":14},{"sys":17869},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17871},{"url":565,"details":17872,"fileName":571,"contentType":572},{"size":567,"image":17873},{"width":569,"height":570},{"sys":17875,"fields":17878},{"id":17876,"createdAt":17877},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":17879,"slug":17880,"articleIntro":17879,"category":17881},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[17882],{"metadata":17883,"sys":17886,"fields":17893},{"tags":17884,"concepts":17885},[],[],{"space":17887,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17889,"publishedVersion":521,"revision":62,"contentType":17891,"locale":29},{"sys":17888},{"type":12,"linkType":13,"id":14},{"sys":17890},{"id":21,"type":12,"linkType":22},{"sys":17892},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17894,"metaTitle":531,"metaDescription":532,"mainTitle":17895,"subtitle":550,"heroImage":17910,"ctaButton":573,"ctaLink":574},[530],{"data":17896,"content":17897,"nodeType":74},{},[17898,17904],{"data":17899,"content":17900,"nodeType":78},{},[17901],{"data":17902,"marks":17903,"value":542,"nodeType":81},{},[],{"data":17905,"content":17906,"nodeType":87},{},[17907],{"data":17908,"marks":17909,"value":549,"nodeType":81},{},[],{"metadata":17911,"sys":17914,"fields":17919},{"tags":17912,"concepts":17913},[],[],{"space":17915,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17917,"publishedVersion":62,"revision":44,"locale":29},{"sys":17916},{"type":12,"linkType":13,"id":14},{"sys":17918},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17920},{"url":565,"details":17921,"fileName":571,"contentType":572},{"size":567,"image":17922},{"width":569,"height":570},{"sys":17924,"fields":17927},{"id":17925,"createdAt":17926},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":17928,"slug":17929,"articleIntro":17928,"category":17930},"Compte 614 - Charges locatives","compte-614-charges-locatives",[17931],{"metadata":17932,"sys":17935,"fields":17942},{"tags":17933,"concepts":17934},[],[],{"space":17936,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17938,"publishedVersion":521,"revision":62,"contentType":17940,"locale":29},{"sys":17937},{"type":12,"linkType":13,"id":14},{"sys":17939},{"id":21,"type":12,"linkType":22},{"sys":17941},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17943,"metaTitle":531,"metaDescription":532,"mainTitle":17944,"subtitle":550,"heroImage":17959,"ctaButton":573,"ctaLink":574},[530],{"data":17945,"content":17946,"nodeType":74},{},[17947,17953],{"data":17948,"content":17949,"nodeType":78},{},[17950],{"data":17951,"marks":17952,"value":542,"nodeType":81},{},[],{"data":17954,"content":17955,"nodeType":87},{},[17956],{"data":17957,"marks":17958,"value":549,"nodeType":81},{},[],{"metadata":17960,"sys":17963,"fields":17968},{"tags":17961,"concepts":17962},[],[],{"space":17964,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":17966,"publishedVersion":62,"revision":44,"locale":29},{"sys":17965},{"type":12,"linkType":13,"id":14},{"sys":17967},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":17969},{"url":565,"details":17970,"fileName":571,"contentType":572},{"size":567,"image":17971},{"width":569,"height":570},{"sys":17973,"fields":17976},{"id":17974,"createdAt":17975},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":17977,"slug":17978,"articleIntro":17977,"category":17979},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[17980],{"metadata":17981,"sys":17984,"fields":17991},{"tags":17982,"concepts":17983},[],[],{"space":17985,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":17987,"publishedVersion":521,"revision":62,"contentType":17989,"locale":29},{"sys":17986},{"type":12,"linkType":13,"id":14},{"sys":17988},{"id":21,"type":12,"linkType":22},{"sys":17990},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":17992,"metaTitle":531,"metaDescription":532,"mainTitle":17993,"subtitle":550,"heroImage":18008,"ctaButton":573,"ctaLink":574},[530],{"data":17994,"content":17995,"nodeType":74},{},[17996,18002],{"data":17997,"content":17998,"nodeType":78},{},[17999],{"data":18000,"marks":18001,"value":542,"nodeType":81},{},[],{"data":18003,"content":18004,"nodeType":87},{},[18005],{"data":18006,"marks":18007,"value":549,"nodeType":81},{},[],{"metadata":18009,"sys":18012,"fields":18017},{"tags":18010,"concepts":18011},[],[],{"space":18013,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18015,"publishedVersion":62,"revision":44,"locale":29},{"sys":18014},{"type":12,"linkType":13,"id":14},{"sys":18016},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18018},{"url":565,"details":18019,"fileName":571,"contentType":572},{"size":567,"image":18020},{"width":569,"height":570},{"sys":18022,"fields":18025},{"id":18023,"createdAt":18024},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18026,"slug":18027,"articleIntro":18026,"category":18028},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18029],{"metadata":18030,"sys":18033,"fields":18040},{"tags":18031,"concepts":18032},[],[],{"space":18034,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18036,"publishedVersion":521,"revision":62,"contentType":18038,"locale":29},{"sys":18035},{"type":12,"linkType":13,"id":14},{"sys":18037},{"id":21,"type":12,"linkType":22},{"sys":18039},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18041,"metaTitle":531,"metaDescription":532,"mainTitle":18042,"subtitle":550,"heroImage":18057,"ctaButton":573,"ctaLink":574},[530],{"data":18043,"content":18044,"nodeType":74},{},[18045,18051],{"data":18046,"content":18047,"nodeType":78},{},[18048],{"data":18049,"marks":18050,"value":542,"nodeType":81},{},[],{"data":18052,"content":18053,"nodeType":87},{},[18054],{"data":18055,"marks":18056,"value":549,"nodeType":81},{},[],{"metadata":18058,"sys":18061,"fields":18066},{"tags":18059,"concepts":18060},[],[],{"space":18062,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18064,"publishedVersion":62,"revision":44,"locale":29},{"sys":18063},{"type":12,"linkType":13,"id":14},{"sys":18065},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18067},{"url":565,"details":18068,"fileName":571,"contentType":572},{"size":567,"image":18069},{"width":569,"height":570},{"sys":18071,"fields":18074},{"id":18072,"createdAt":18073},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":18075,"slug":18076,"articleIntro":18075,"category":18077},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[18078],{"metadata":18079,"sys":18082,"fields":18089},{"tags":18080,"concepts":18081},[],[],{"space":18083,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18085,"publishedVersion":521,"revision":62,"contentType":18087,"locale":29},{"sys":18084},{"type":12,"linkType":13,"id":14},{"sys":18086},{"id":21,"type":12,"linkType":22},{"sys":18088},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18090,"metaTitle":531,"metaDescription":532,"mainTitle":18091,"subtitle":550,"heroImage":18106,"ctaButton":573,"ctaLink":574},[530],{"data":18092,"content":18093,"nodeType":74},{},[18094,18100],{"data":18095,"content":18096,"nodeType":78},{},[18097],{"data":18098,"marks":18099,"value":542,"nodeType":81},{},[],{"data":18101,"content":18102,"nodeType":87},{},[18103],{"data":18104,"marks":18105,"value":549,"nodeType":81},{},[],{"metadata":18107,"sys":18110,"fields":18115},{"tags":18108,"concepts":18109},[],[],{"space":18111,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18113,"publishedVersion":62,"revision":44,"locale":29},{"sys":18112},{"type":12,"linkType":13,"id":14},{"sys":18114},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18116},{"url":565,"details":18117,"fileName":571,"contentType":572},{"size":567,"image":18118},{"width":569,"height":570},{"sys":18120,"fields":18123},{"id":18121,"createdAt":18122},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":18124,"slug":18125,"articleIntro":18124,"category":18126},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[18127],{"metadata":18128,"sys":18131,"fields":18138},{"tags":18129,"concepts":18130},[],[],{"space":18132,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18134,"publishedVersion":521,"revision":62,"contentType":18136,"locale":29},{"sys":18133},{"type":12,"linkType":13,"id":14},{"sys":18135},{"id":21,"type":12,"linkType":22},{"sys":18137},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18139,"metaTitle":531,"metaDescription":532,"mainTitle":18140,"subtitle":550,"heroImage":18155,"ctaButton":573,"ctaLink":574},[530],{"data":18141,"content":18142,"nodeType":74},{},[18143,18149],{"data":18144,"content":18145,"nodeType":78},{},[18146],{"data":18147,"marks":18148,"value":542,"nodeType":81},{},[],{"data":18150,"content":18151,"nodeType":87},{},[18152],{"data":18153,"marks":18154,"value":549,"nodeType":81},{},[],{"metadata":18156,"sys":18159,"fields":18164},{"tags":18157,"concepts":18158},[],[],{"space":18160,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18162,"publishedVersion":62,"revision":44,"locale":29},{"sys":18161},{"type":12,"linkType":13,"id":14},{"sys":18163},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18165},{"url":565,"details":18166,"fileName":571,"contentType":572},{"size":567,"image":18167},{"width":569,"height":570},{"sys":18169,"fields":18172},{"id":18170,"createdAt":18171},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":18173,"slug":18174,"articleIntro":18173,"category":18175},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[18176],{"metadata":18177,"sys":18180,"fields":18187},{"tags":18178,"concepts":18179},[],[],{"space":18181,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18183,"publishedVersion":521,"revision":62,"contentType":18185,"locale":29},{"sys":18182},{"type":12,"linkType":13,"id":14},{"sys":18184},{"id":21,"type":12,"linkType":22},{"sys":18186},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18188,"metaTitle":531,"metaDescription":532,"mainTitle":18189,"subtitle":550,"heroImage":18204,"ctaButton":573,"ctaLink":574},[530],{"data":18190,"content":18191,"nodeType":74},{},[18192,18198],{"data":18193,"content":18194,"nodeType":78},{},[18195],{"data":18196,"marks":18197,"value":542,"nodeType":81},{},[],{"data":18199,"content":18200,"nodeType":87},{},[18201],{"data":18202,"marks":18203,"value":549,"nodeType":81},{},[],{"metadata":18205,"sys":18208,"fields":18213},{"tags":18206,"concepts":18207},[],[],{"space":18209,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18211,"publishedVersion":62,"revision":44,"locale":29},{"sys":18210},{"type":12,"linkType":13,"id":14},{"sys":18212},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18214},{"url":565,"details":18215,"fileName":571,"contentType":572},{"size":567,"image":18216},{"width":569,"height":570},{"sys":18218,"fields":18221},{"id":18219,"createdAt":18220},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":18222,"slug":18223,"articleIntro":18222,"category":18224},"4551 - Principal","compte-4551-principal",[18225],{"metadata":18226,"sys":18229,"fields":18236},{"tags":18227,"concepts":18228},[],[],{"space":18230,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18232,"publishedVersion":521,"revision":62,"contentType":18234,"locale":29},{"sys":18231},{"type":12,"linkType":13,"id":14},{"sys":18233},{"id":21,"type":12,"linkType":22},{"sys":18235},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18237,"metaTitle":531,"metaDescription":532,"mainTitle":18238,"subtitle":550,"heroImage":18253,"ctaButton":573,"ctaLink":574},[530],{"data":18239,"content":18240,"nodeType":74},{},[18241,18247],{"data":18242,"content":18243,"nodeType":78},{},[18244],{"data":18245,"marks":18246,"value":542,"nodeType":81},{},[],{"data":18248,"content":18249,"nodeType":87},{},[18250],{"data":18251,"marks":18252,"value":549,"nodeType":81},{},[],{"metadata":18254,"sys":18257,"fields":18262},{"tags":18255,"concepts":18256},[],[],{"space":18258,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18260,"publishedVersion":62,"revision":44,"locale":29},{"sys":18259},{"type":12,"linkType":13,"id":14},{"sys":18261},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18263},{"url":565,"details":18264,"fileName":571,"contentType":572},{"size":567,"image":18265},{"width":569,"height":570},{"sys":18267,"fields":18270},{"id":18268,"createdAt":18269},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":18271,"slug":18272,"articleIntro":18271,"category":18273},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[18274],{"metadata":18275,"sys":18278,"fields":18285},{"tags":18276,"concepts":18277},[],[],{"space":18279,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18281,"publishedVersion":521,"revision":62,"contentType":18283,"locale":29},{"sys":18280},{"type":12,"linkType":13,"id":14},{"sys":18282},{"id":21,"type":12,"linkType":22},{"sys":18284},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18286,"metaTitle":531,"metaDescription":532,"mainTitle":18287,"subtitle":550,"heroImage":18302,"ctaButton":573,"ctaLink":574},[530],{"data":18288,"content":18289,"nodeType":74},{},[18290,18296],{"data":18291,"content":18292,"nodeType":78},{},[18293],{"data":18294,"marks":18295,"value":542,"nodeType":81},{},[],{"data":18297,"content":18298,"nodeType":87},{},[18299],{"data":18300,"marks":18301,"value":549,"nodeType":81},{},[],{"metadata":18303,"sys":18306,"fields":18311},{"tags":18304,"concepts":18305},[],[],{"space":18307,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18309,"publishedVersion":62,"revision":44,"locale":29},{"sys":18308},{"type":12,"linkType":13,"id":14},{"sys":18310},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18312},{"url":565,"details":18313,"fileName":571,"contentType":572},{"size":567,"image":18314},{"width":569,"height":570},{"sys":18316,"fields":18319},{"id":18317,"createdAt":18318},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":18320,"slug":18321,"articleIntro":18320,"category":18322},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[18323],{"metadata":18324,"sys":18327,"fields":18334},{"tags":18325,"concepts":18326},[],[],{"space":18328,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18330,"publishedVersion":521,"revision":62,"contentType":18332,"locale":29},{"sys":18329},{"type":12,"linkType":13,"id":14},{"sys":18331},{"id":21,"type":12,"linkType":22},{"sys":18333},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18335,"metaTitle":531,"metaDescription":532,"mainTitle":18336,"subtitle":550,"heroImage":18351,"ctaButton":573,"ctaLink":574},[530],{"data":18337,"content":18338,"nodeType":74},{},[18339,18345],{"data":18340,"content":18341,"nodeType":78},{},[18342],{"data":18343,"marks":18344,"value":542,"nodeType":81},{},[],{"data":18346,"content":18347,"nodeType":87},{},[18348],{"data":18349,"marks":18350,"value":549,"nodeType":81},{},[],{"metadata":18352,"sys":18355,"fields":18360},{"tags":18353,"concepts":18354},[],[],{"space":18356,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18358,"publishedVersion":62,"revision":44,"locale":29},{"sys":18357},{"type":12,"linkType":13,"id":14},{"sys":18359},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18361},{"url":565,"details":18362,"fileName":571,"contentType":572},{"size":567,"image":18363},{"width":569,"height":570},{"sys":18365,"fields":18368},{"id":18366,"createdAt":18367},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":18369,"slug":18370,"articleIntro":18369,"category":18371},"4558 - Intérêts courus","compte-4558-interets-courus",[18372],{"metadata":18373,"sys":18376,"fields":18383},{"tags":18374,"concepts":18375},[],[],{"space":18377,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18379,"publishedVersion":521,"revision":62,"contentType":18381,"locale":29},{"sys":18378},{"type":12,"linkType":13,"id":14},{"sys":18380},{"id":21,"type":12,"linkType":22},{"sys":18382},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18384,"metaTitle":531,"metaDescription":532,"mainTitle":18385,"subtitle":550,"heroImage":18400,"ctaButton":573,"ctaLink":574},[530],{"data":18386,"content":18387,"nodeType":74},{},[18388,18394],{"data":18389,"content":18390,"nodeType":78},{},[18391],{"data":18392,"marks":18393,"value":542,"nodeType":81},{},[],{"data":18395,"content":18396,"nodeType":87},{},[18397],{"data":18398,"marks":18399,"value":549,"nodeType":81},{},[],{"metadata":18401,"sys":18404,"fields":18409},{"tags":18402,"concepts":18403},[],[],{"space":18405,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18407,"publishedVersion":62,"revision":44,"locale":29},{"sys":18406},{"type":12,"linkType":13,"id":14},{"sys":18408},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18410},{"url":565,"details":18411,"fileName":571,"contentType":572},{"size":567,"image":18412},{"width":569,"height":570},{"sys":18414,"fields":18417},{"id":18415,"createdAt":18416},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":18418,"slug":18419,"articleIntro":-1,"category":18420},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[18421],{"metadata":18422,"sys":18425,"fields":18432},{"tags":18423,"concepts":18424},[],[],{"space":18426,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18428,"publishedVersion":521,"revision":62,"contentType":18430,"locale":29},{"sys":18427},{"type":12,"linkType":13,"id":14},{"sys":18429},{"id":21,"type":12,"linkType":22},{"sys":18431},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18433,"metaTitle":531,"metaDescription":532,"mainTitle":18434,"subtitle":550,"heroImage":18449,"ctaButton":573,"ctaLink":574},[530],{"data":18435,"content":18436,"nodeType":74},{},[18437,18443],{"data":18438,"content":18439,"nodeType":78},{},[18440],{"data":18441,"marks":18442,"value":542,"nodeType":81},{},[],{"data":18444,"content":18445,"nodeType":87},{},[18446],{"data":18447,"marks":18448,"value":549,"nodeType":81},{},[],{"metadata":18450,"sys":18453,"fields":18458},{"tags":18451,"concepts":18452},[],[],{"space":18454,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18456,"publishedVersion":62,"revision":44,"locale":29},{"sys":18455},{"type":12,"linkType":13,"id":14},{"sys":18457},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18459},{"url":565,"details":18460,"fileName":571,"contentType":572},{"size":567,"image":18461},{"width":569,"height":570},{"sys":18463,"fields":18466},{"id":18464,"createdAt":18465},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":18467,"slug":18468,"articleIntro":18467,"category":18469},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[18470],{"metadata":18471,"sys":18474,"fields":18481},{"tags":18472,"concepts":18473},[],[],{"space":18475,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18477,"publishedVersion":521,"revision":62,"contentType":18479,"locale":29},{"sys":18476},{"type":12,"linkType":13,"id":14},{"sys":18478},{"id":21,"type":12,"linkType":22},{"sys":18480},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18482,"metaTitle":531,"metaDescription":532,"mainTitle":18483,"subtitle":550,"heroImage":18498,"ctaButton":573,"ctaLink":574},[530],{"data":18484,"content":18485,"nodeType":74},{},[18486,18492],{"data":18487,"content":18488,"nodeType":78},{},[18489],{"data":18490,"marks":18491,"value":542,"nodeType":81},{},[],{"data":18493,"content":18494,"nodeType":87},{},[18495],{"data":18496,"marks":18497,"value":549,"nodeType":81},{},[],{"metadata":18499,"sys":18502,"fields":18507},{"tags":18500,"concepts":18501},[],[],{"space":18503,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18505,"publishedVersion":62,"revision":44,"locale":29},{"sys":18504},{"type":12,"linkType":13,"id":14},{"sys":18506},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18508},{"url":565,"details":18509,"fileName":571,"contentType":572},{"size":567,"image":18510},{"width":569,"height":570},{"sys":18512,"fields":18515},{"id":18513,"createdAt":18514},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":18516,"slug":18517,"articleIntro":18516,"category":18518},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[18519],{"metadata":18520,"sys":18523,"fields":18530},{"tags":18521,"concepts":18522},[],[],{"space":18524,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18526,"publishedVersion":521,"revision":62,"contentType":18528,"locale":29},{"sys":18525},{"type":12,"linkType":13,"id":14},{"sys":18527},{"id":21,"type":12,"linkType":22},{"sys":18529},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18531,"metaTitle":531,"metaDescription":532,"mainTitle":18532,"subtitle":550,"heroImage":18547,"ctaButton":573,"ctaLink":574},[530],{"data":18533,"content":18534,"nodeType":74},{},[18535,18541],{"data":18536,"content":18537,"nodeType":78},{},[18538],{"data":18539,"marks":18540,"value":542,"nodeType":81},{},[],{"data":18542,"content":18543,"nodeType":87},{},[18544],{"data":18545,"marks":18546,"value":549,"nodeType":81},{},[],{"metadata":18548,"sys":18551,"fields":18556},{"tags":18549,"concepts":18550},[],[],{"space":18552,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18554,"publishedVersion":62,"revision":44,"locale":29},{"sys":18553},{"type":12,"linkType":13,"id":14},{"sys":18555},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18557},{"url":565,"details":18558,"fileName":571,"contentType":572},{"size":567,"image":18559},{"width":569,"height":570},{"sys":18561,"fields":18564},{"id":18562,"createdAt":18563},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":18565,"slug":18566,"articleIntro":18565,"category":18567},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[18568],{"metadata":18569,"sys":18572,"fields":18579},{"tags":18570,"concepts":18571},[],[],{"space":18573,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18575,"publishedVersion":521,"revision":62,"contentType":18577,"locale":29},{"sys":18574},{"type":12,"linkType":13,"id":14},{"sys":18576},{"id":21,"type":12,"linkType":22},{"sys":18578},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18580,"metaTitle":531,"metaDescription":532,"mainTitle":18581,"subtitle":550,"heroImage":18596,"ctaButton":573,"ctaLink":574},[530],{"data":18582,"content":18583,"nodeType":74},{},[18584,18590],{"data":18585,"content":18586,"nodeType":78},{},[18587],{"data":18588,"marks":18589,"value":542,"nodeType":81},{},[],{"data":18591,"content":18592,"nodeType":87},{},[18593],{"data":18594,"marks":18595,"value":549,"nodeType":81},{},[],{"metadata":18597,"sys":18600,"fields":18605},{"tags":18598,"concepts":18599},[],[],{"space":18601,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18603,"publishedVersion":62,"revision":44,"locale":29},{"sys":18602},{"type":12,"linkType":13,"id":14},{"sys":18604},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18606},{"url":565,"details":18607,"fileName":571,"contentType":572},{"size":567,"image":18608},{"width":569,"height":570},{"sys":18610,"fields":18613},{"id":18611,"createdAt":18612},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":18614,"slug":18615,"articleIntro":18614,"category":18616},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[18617],{"metadata":18618,"sys":18621,"fields":18628},{"tags":18619,"concepts":18620},[],[],{"space":18622,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18624,"publishedVersion":521,"revision":62,"contentType":18626,"locale":29},{"sys":18623},{"type":12,"linkType":13,"id":14},{"sys":18625},{"id":21,"type":12,"linkType":22},{"sys":18627},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18629,"metaTitle":531,"metaDescription":532,"mainTitle":18630,"subtitle":550,"heroImage":18645,"ctaButton":573,"ctaLink":574},[530],{"data":18631,"content":18632,"nodeType":74},{},[18633,18639],{"data":18634,"content":18635,"nodeType":78},{},[18636],{"data":18637,"marks":18638,"value":542,"nodeType":81},{},[],{"data":18640,"content":18641,"nodeType":87},{},[18642],{"data":18643,"marks":18644,"value":549,"nodeType":81},{},[],{"metadata":18646,"sys":18649,"fields":18654},{"tags":18647,"concepts":18648},[],[],{"space":18650,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18652,"publishedVersion":62,"revision":44,"locale":29},{"sys":18651},{"type":12,"linkType":13,"id":14},{"sys":18653},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18655},{"url":565,"details":18656,"fileName":571,"contentType":572},{"size":567,"image":18657},{"width":569,"height":570},{"sys":18659,"fields":18662},{"id":18660,"createdAt":18661},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":18663,"slug":18664,"articleIntro":18663,"category":18665},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[18666],{"metadata":18667,"sys":18670,"fields":18677},{"tags":18668,"concepts":18669},[],[],{"space":18671,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18673,"publishedVersion":521,"revision":62,"contentType":18675,"locale":29},{"sys":18672},{"type":12,"linkType":13,"id":14},{"sys":18674},{"id":21,"type":12,"linkType":22},{"sys":18676},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18678,"metaTitle":531,"metaDescription":532,"mainTitle":18679,"subtitle":550,"heroImage":18694,"ctaButton":573,"ctaLink":574},[530],{"data":18680,"content":18681,"nodeType":74},{},[18682,18688],{"data":18683,"content":18684,"nodeType":78},{},[18685],{"data":18686,"marks":18687,"value":542,"nodeType":81},{},[],{"data":18689,"content":18690,"nodeType":87},{},[18691],{"data":18692,"marks":18693,"value":549,"nodeType":81},{},[],{"metadata":18695,"sys":18698,"fields":18703},{"tags":18696,"concepts":18697},[],[],{"space":18699,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18701,"publishedVersion":62,"revision":44,"locale":29},{"sys":18700},{"type":12,"linkType":13,"id":14},{"sys":18702},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18704},{"url":565,"details":18705,"fileName":571,"contentType":572},{"size":567,"image":18706},{"width":569,"height":570},{"sys":18708,"fields":18711},{"id":18709,"createdAt":18710},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":18712,"slug":18713,"articleIntro":-1,"category":18714},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[18715],{"metadata":18716,"sys":18719,"fields":18726},{"tags":18717,"concepts":18718},[],[],{"space":18720,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18722,"publishedVersion":521,"revision":62,"contentType":18724,"locale":29},{"sys":18721},{"type":12,"linkType":13,"id":14},{"sys":18723},{"id":21,"type":12,"linkType":22},{"sys":18725},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18727,"metaTitle":531,"metaDescription":532,"mainTitle":18728,"subtitle":550,"heroImage":18743,"ctaButton":573,"ctaLink":574},[530],{"data":18729,"content":18730,"nodeType":74},{},[18731,18737],{"data":18732,"content":18733,"nodeType":78},{},[18734],{"data":18735,"marks":18736,"value":542,"nodeType":81},{},[],{"data":18738,"content":18739,"nodeType":87},{},[18740],{"data":18741,"marks":18742,"value":549,"nodeType":81},{},[],{"metadata":18744,"sys":18747,"fields":18752},{"tags":18745,"concepts":18746},[],[],{"space":18748,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18750,"publishedVersion":62,"revision":44,"locale":29},{"sys":18749},{"type":12,"linkType":13,"id":14},{"sys":18751},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18753},{"url":565,"details":18754,"fileName":571,"contentType":572},{"size":567,"image":18755},{"width":569,"height":570},{"sys":18757,"fields":18760},{"id":18758,"createdAt":18759},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":18761,"slug":18762,"articleIntro":18761,"category":18763},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[18764],{"metadata":18765,"sys":18768,"fields":18775},{"tags":18766,"concepts":18767},[],[],{"space":18769,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18771,"publishedVersion":521,"revision":62,"contentType":18773,"locale":29},{"sys":18770},{"type":12,"linkType":13,"id":14},{"sys":18772},{"id":21,"type":12,"linkType":22},{"sys":18774},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18776,"metaTitle":531,"metaDescription":532,"mainTitle":18777,"subtitle":550,"heroImage":18792,"ctaButton":573,"ctaLink":574},[530],{"data":18778,"content":18779,"nodeType":74},{},[18780,18786],{"data":18781,"content":18782,"nodeType":78},{},[18783],{"data":18784,"marks":18785,"value":542,"nodeType":81},{},[],{"data":18787,"content":18788,"nodeType":87},{},[18789],{"data":18790,"marks":18791,"value":549,"nodeType":81},{},[],{"metadata":18793,"sys":18796,"fields":18801},{"tags":18794,"concepts":18795},[],[],{"space":18797,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18799,"publishedVersion":62,"revision":44,"locale":29},{"sys":18798},{"type":12,"linkType":13,"id":14},{"sys":18800},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18802},{"url":565,"details":18803,"fileName":571,"contentType":572},{"size":567,"image":18804},{"width":569,"height":570},{"sys":18806,"fields":18809},{"id":18807,"createdAt":18808},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":18810,"slug":18811,"articleIntro":18810,"category":18812},"2751 - Dépôts","compte-2751-depots",[18813],{"metadata":18814,"sys":18817,"fields":18824},{"tags":18815,"concepts":18816},[],[],{"space":18818,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18820,"publishedVersion":521,"revision":62,"contentType":18822,"locale":29},{"sys":18819},{"type":12,"linkType":13,"id":14},{"sys":18821},{"id":21,"type":12,"linkType":22},{"sys":18823},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18825,"metaTitle":531,"metaDescription":532,"mainTitle":18826,"subtitle":550,"heroImage":18841,"ctaButton":573,"ctaLink":574},[530],{"data":18827,"content":18828,"nodeType":74},{},[18829,18835],{"data":18830,"content":18831,"nodeType":78},{},[18832],{"data":18833,"marks":18834,"value":542,"nodeType":81},{},[],{"data":18836,"content":18837,"nodeType":87},{},[18838],{"data":18839,"marks":18840,"value":549,"nodeType":81},{},[],{"metadata":18842,"sys":18845,"fields":18850},{"tags":18843,"concepts":18844},[],[],{"space":18846,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18848,"publishedVersion":62,"revision":44,"locale":29},{"sys":18847},{"type":12,"linkType":13,"id":14},{"sys":18849},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18851},{"url":565,"details":18852,"fileName":571,"contentType":572},{"size":567,"image":18853},{"width":569,"height":570},{"sys":18855,"fields":18858},{"id":18856,"createdAt":18857},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":18859,"slug":18860,"articleIntro":18859,"category":18861},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[18862],{"metadata":18863,"sys":18866,"fields":18873},{"tags":18864,"concepts":18865},[],[],{"space":18867,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18869,"publishedVersion":521,"revision":62,"contentType":18871,"locale":29},{"sys":18868},{"type":12,"linkType":13,"id":14},{"sys":18870},{"id":21,"type":12,"linkType":22},{"sys":18872},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18874,"metaTitle":531,"metaDescription":532,"mainTitle":18875,"subtitle":550,"heroImage":18890,"ctaButton":573,"ctaLink":574},[530],{"data":18876,"content":18877,"nodeType":74},{},[18878,18884],{"data":18879,"content":18880,"nodeType":78},{},[18881],{"data":18882,"marks":18883,"value":542,"nodeType":81},{},[],{"data":18885,"content":18886,"nodeType":87},{},[18887],{"data":18888,"marks":18889,"value":549,"nodeType":81},{},[],{"metadata":18891,"sys":18894,"fields":18899},{"tags":18892,"concepts":18893},[],[],{"space":18895,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18897,"publishedVersion":62,"revision":44,"locale":29},{"sys":18896},{"type":12,"linkType":13,"id":14},{"sys":18898},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18900},{"url":565,"details":18901,"fileName":571,"contentType":572},{"size":567,"image":18902},{"width":569,"height":570},{"sys":18904,"fields":18907},{"id":18905,"createdAt":18906},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":18908,"slug":18909,"articleIntro":18908,"category":18910},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[18911],{"metadata":18912,"sys":18915,"fields":18922},{"tags":18913,"concepts":18914},[],[],{"space":18916,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18918,"publishedVersion":521,"revision":62,"contentType":18920,"locale":29},{"sys":18917},{"type":12,"linkType":13,"id":14},{"sys":18919},{"id":21,"type":12,"linkType":22},{"sys":18921},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18923,"metaTitle":531,"metaDescription":532,"mainTitle":18924,"subtitle":550,"heroImage":18939,"ctaButton":573,"ctaLink":574},[530],{"data":18925,"content":18926,"nodeType":74},{},[18927,18933],{"data":18928,"content":18929,"nodeType":78},{},[18930],{"data":18931,"marks":18932,"value":542,"nodeType":81},{},[],{"data":18934,"content":18935,"nodeType":87},{},[18936],{"data":18937,"marks":18938,"value":549,"nodeType":81},{},[],{"metadata":18940,"sys":18943,"fields":18948},{"tags":18941,"concepts":18942},[],[],{"space":18944,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18946,"publishedVersion":62,"revision":44,"locale":29},{"sys":18945},{"type":12,"linkType":13,"id":14},{"sys":18947},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18949},{"url":565,"details":18950,"fileName":571,"contentType":572},{"size":567,"image":18951},{"width":569,"height":570},{"sys":18953,"fields":18956},{"id":18954,"createdAt":18955},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":18957,"slug":18958,"articleIntro":18957,"category":18959},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[18960],{"metadata":18961,"sys":18964,"fields":18971},{"tags":18962,"concepts":18963},[],[],{"space":18965,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":18967,"publishedVersion":521,"revision":62,"contentType":18969,"locale":29},{"sys":18966},{"type":12,"linkType":13,"id":14},{"sys":18968},{"id":21,"type":12,"linkType":22},{"sys":18970},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":18972,"metaTitle":531,"metaDescription":532,"mainTitle":18973,"subtitle":550,"heroImage":18988,"ctaButton":573,"ctaLink":574},[530],{"data":18974,"content":18975,"nodeType":74},{},[18976,18982],{"data":18977,"content":18978,"nodeType":78},{},[18979],{"data":18980,"marks":18981,"value":542,"nodeType":81},{},[],{"data":18983,"content":18984,"nodeType":87},{},[18985],{"data":18986,"marks":18987,"value":549,"nodeType":81},{},[],{"metadata":18989,"sys":18992,"fields":18997},{"tags":18990,"concepts":18991},[],[],{"space":18993,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":18995,"publishedVersion":62,"revision":44,"locale":29},{"sys":18994},{"type":12,"linkType":13,"id":14},{"sys":18996},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":18998},{"url":565,"details":18999,"fileName":571,"contentType":572},{"size":567,"image":19000},{"width":569,"height":570},{"sys":19002,"fields":19005},{"id":19003,"createdAt":19004},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":19006,"slug":19007,"articleIntro":19006,"category":19008},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[19009],{"metadata":19010,"sys":19013,"fields":19020},{"tags":19011,"concepts":19012},[],[],{"space":19014,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19016,"publishedVersion":521,"revision":62,"contentType":19018,"locale":29},{"sys":19015},{"type":12,"linkType":13,"id":14},{"sys":19017},{"id":21,"type":12,"linkType":22},{"sys":19019},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19021,"metaTitle":531,"metaDescription":532,"mainTitle":19022,"subtitle":550,"heroImage":19037,"ctaButton":573,"ctaLink":574},[530],{"data":19023,"content":19024,"nodeType":74},{},[19025,19031],{"data":19026,"content":19027,"nodeType":78},{},[19028],{"data":19029,"marks":19030,"value":542,"nodeType":81},{},[],{"data":19032,"content":19033,"nodeType":87},{},[19034],{"data":19035,"marks":19036,"value":549,"nodeType":81},{},[],{"metadata":19038,"sys":19041,"fields":19046},{"tags":19039,"concepts":19040},[],[],{"space":19042,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19044,"publishedVersion":62,"revision":44,"locale":29},{"sys":19043},{"type":12,"linkType":13,"id":14},{"sys":19045},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19047},{"url":565,"details":19048,"fileName":571,"contentType":572},{"size":567,"image":19049},{"width":569,"height":570},{"sys":19051,"fields":19054},{"id":19052,"createdAt":19053},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":19055,"slug":19056,"articleIntro":19055,"category":19057},"Compte 6026 - Emballages","compte-6026-emballages",[19058],{"metadata":19059,"sys":19062,"fields":19069},{"tags":19060,"concepts":19061},[],[],{"space":19063,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19065,"publishedVersion":521,"revision":62,"contentType":19067,"locale":29},{"sys":19064},{"type":12,"linkType":13,"id":14},{"sys":19066},{"id":21,"type":12,"linkType":22},{"sys":19068},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19070,"metaTitle":531,"metaDescription":532,"mainTitle":19071,"subtitle":550,"heroImage":19086,"ctaButton":573,"ctaLink":574},[530],{"data":19072,"content":19073,"nodeType":74},{},[19074,19080],{"data":19075,"content":19076,"nodeType":78},{},[19077],{"data":19078,"marks":19079,"value":542,"nodeType":81},{},[],{"data":19081,"content":19082,"nodeType":87},{},[19083],{"data":19084,"marks":19085,"value":549,"nodeType":81},{},[],{"metadata":19087,"sys":19090,"fields":19095},{"tags":19088,"concepts":19089},[],[],{"space":19091,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19093,"publishedVersion":62,"revision":44,"locale":29},{"sys":19092},{"type":12,"linkType":13,"id":14},{"sys":19094},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19096},{"url":565,"details":19097,"fileName":571,"contentType":572},{"size":567,"image":19098},{"width":569,"height":570},{"sys":19100,"fields":19103},{"id":19101,"createdAt":19102},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":19104,"slug":19105,"articleIntro":19104,"category":19106},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[19107],{"metadata":19108,"sys":19111,"fields":19118},{"tags":19109,"concepts":19110},[],[],{"space":19112,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19114,"publishedVersion":521,"revision":62,"contentType":19116,"locale":29},{"sys":19113},{"type":12,"linkType":13,"id":14},{"sys":19115},{"id":21,"type":12,"linkType":22},{"sys":19117},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19119,"metaTitle":531,"metaDescription":532,"mainTitle":19120,"subtitle":550,"heroImage":19135,"ctaButton":573,"ctaLink":574},[530],{"data":19121,"content":19122,"nodeType":74},{},[19123,19129],{"data":19124,"content":19125,"nodeType":78},{},[19126],{"data":19127,"marks":19128,"value":542,"nodeType":81},{},[],{"data":19130,"content":19131,"nodeType":87},{},[19132],{"data":19133,"marks":19134,"value":549,"nodeType":81},{},[],{"metadata":19136,"sys":19139,"fields":19144},{"tags":19137,"concepts":19138},[],[],{"space":19140,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19142,"publishedVersion":62,"revision":44,"locale":29},{"sys":19141},{"type":12,"linkType":13,"id":14},{"sys":19143},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19145},{"url":565,"details":19146,"fileName":571,"contentType":572},{"size":567,"image":19147},{"width":569,"height":570},{"sys":19149,"fields":19152},{"id":19150,"createdAt":19151},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":19153,"slug":19154,"articleIntro":19153,"category":19155},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[19156],{"metadata":19157,"sys":19160,"fields":19167},{"tags":19158,"concepts":19159},[],[],{"space":19161,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19163,"publishedVersion":521,"revision":62,"contentType":19165,"locale":29},{"sys":19162},{"type":12,"linkType":13,"id":14},{"sys":19164},{"id":21,"type":12,"linkType":22},{"sys":19166},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19168,"metaTitle":531,"metaDescription":532,"mainTitle":19169,"subtitle":550,"heroImage":19184,"ctaButton":573,"ctaLink":574},[530],{"data":19170,"content":19171,"nodeType":74},{},[19172,19178],{"data":19173,"content":19174,"nodeType":78},{},[19175],{"data":19176,"marks":19177,"value":542,"nodeType":81},{},[],{"data":19179,"content":19180,"nodeType":87},{},[19181],{"data":19182,"marks":19183,"value":549,"nodeType":81},{},[],{"metadata":19185,"sys":19188,"fields":19193},{"tags":19186,"concepts":19187},[],[],{"space":19189,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19191,"publishedVersion":62,"revision":44,"locale":29},{"sys":19190},{"type":12,"linkType":13,"id":14},{"sys":19192},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19194},{"url":565,"details":19195,"fileName":571,"contentType":572},{"size":567,"image":19196},{"width":569,"height":570},{"sys":19198,"fields":19201},{"id":19199,"createdAt":19200},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":19202,"slug":19203,"articleIntro":19204,"category":19205},"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.",[19206],{"metadata":19207,"sys":19210,"fields":19217},{"tags":19208,"concepts":19209},[],[],{"space":19211,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19213,"publishedVersion":521,"revision":62,"contentType":19215,"locale":29},{"sys":19212},{"type":12,"linkType":13,"id":14},{"sys":19214},{"id":21,"type":12,"linkType":22},{"sys":19216},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19218,"metaTitle":531,"metaDescription":532,"mainTitle":19219,"subtitle":550,"heroImage":19234,"ctaButton":573,"ctaLink":574},[530],{"data":19220,"content":19221,"nodeType":74},{},[19222,19228],{"data":19223,"content":19224,"nodeType":78},{},[19225],{"data":19226,"marks":19227,"value":542,"nodeType":81},{},[],{"data":19229,"content":19230,"nodeType":87},{},[19231],{"data":19232,"marks":19233,"value":549,"nodeType":81},{},[],{"metadata":19235,"sys":19238,"fields":19243},{"tags":19236,"concepts":19237},[],[],{"space":19239,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19241,"publishedVersion":62,"revision":44,"locale":29},{"sys":19240},{"type":12,"linkType":13,"id":14},{"sys":19242},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19244},{"url":565,"details":19245,"fileName":571,"contentType":572},{"size":567,"image":19246},{"width":569,"height":570},{"sys":19248,"fields":19251},{"id":19249,"createdAt":19250},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":19252,"slug":19253,"articleIntro":19252,"category":19254},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[19255],{"metadata":19256,"sys":19259,"fields":19266},{"tags":19257,"concepts":19258},[],[],{"space":19260,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19262,"publishedVersion":521,"revision":62,"contentType":19264,"locale":29},{"sys":19261},{"type":12,"linkType":13,"id":14},{"sys":19263},{"id":21,"type":12,"linkType":22},{"sys":19265},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19267,"metaTitle":531,"metaDescription":532,"mainTitle":19268,"subtitle":550,"heroImage":19283,"ctaButton":573,"ctaLink":574},[530],{"data":19269,"content":19270,"nodeType":74},{},[19271,19277],{"data":19272,"content":19273,"nodeType":78},{},[19274],{"data":19275,"marks":19276,"value":542,"nodeType":81},{},[],{"data":19278,"content":19279,"nodeType":87},{},[19280],{"data":19281,"marks":19282,"value":549,"nodeType":81},{},[],{"metadata":19284,"sys":19287,"fields":19292},{"tags":19285,"concepts":19286},[],[],{"space":19288,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19290,"publishedVersion":62,"revision":44,"locale":29},{"sys":19289},{"type":12,"linkType":13,"id":14},{"sys":19291},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19293},{"url":565,"details":19294,"fileName":571,"contentType":572},{"size":567,"image":19295},{"width":569,"height":570},{"sys":19297,"fields":19300},{"id":19298,"createdAt":19299},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":19301,"slug":19302,"articleIntro":19301,"category":19303},"Compte 58 - Virements internes","compte-58-virements-internes",[19304],{"metadata":19305,"sys":19308,"fields":19315},{"tags":19306,"concepts":19307},[],[],{"space":19309,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19311,"publishedVersion":521,"revision":62,"contentType":19313,"locale":29},{"sys":19310},{"type":12,"linkType":13,"id":14},{"sys":19312},{"id":21,"type":12,"linkType":22},{"sys":19314},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19316,"metaTitle":531,"metaDescription":532,"mainTitle":19317,"subtitle":550,"heroImage":19332,"ctaButton":573,"ctaLink":574},[530],{"data":19318,"content":19319,"nodeType":74},{},[19320,19326],{"data":19321,"content":19322,"nodeType":78},{},[19323],{"data":19324,"marks":19325,"value":542,"nodeType":81},{},[],{"data":19327,"content":19328,"nodeType":87},{},[19329],{"data":19330,"marks":19331,"value":549,"nodeType":81},{},[],{"metadata":19333,"sys":19336,"fields":19341},{"tags":19334,"concepts":19335},[],[],{"space":19337,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19339,"publishedVersion":62,"revision":44,"locale":29},{"sys":19338},{"type":12,"linkType":13,"id":14},{"sys":19340},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19342},{"url":565,"details":19343,"fileName":571,"contentType":572},{"size":567,"image":19344},{"width":569,"height":570},{"sys":19346,"fields":19349},{"id":19347,"createdAt":19348},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":19350,"slug":19351,"articleIntro":19350,"category":19352},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[19353],{"metadata":19354,"sys":19357,"fields":19364},{"tags":19355,"concepts":19356},[],[],{"space":19358,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19360,"publishedVersion":521,"revision":62,"contentType":19362,"locale":29},{"sys":19359},{"type":12,"linkType":13,"id":14},{"sys":19361},{"id":21,"type":12,"linkType":22},{"sys":19363},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19365,"metaTitle":531,"metaDescription":532,"mainTitle":19366,"subtitle":550,"heroImage":19381,"ctaButton":573,"ctaLink":574},[530],{"data":19367,"content":19368,"nodeType":74},{},[19369,19375],{"data":19370,"content":19371,"nodeType":78},{},[19372],{"data":19373,"marks":19374,"value":542,"nodeType":81},{},[],{"data":19376,"content":19377,"nodeType":87},{},[19378],{"data":19379,"marks":19380,"value":549,"nodeType":81},{},[],{"metadata":19382,"sys":19385,"fields":19390},{"tags":19383,"concepts":19384},[],[],{"space":19386,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19388,"publishedVersion":62,"revision":44,"locale":29},{"sys":19387},{"type":12,"linkType":13,"id":14},{"sys":19389},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19391},{"url":565,"details":19392,"fileName":571,"contentType":572},{"size":567,"image":19393},{"width":569,"height":570},{"sys":19395,"fields":19398},{"id":19396,"createdAt":19397},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":19399,"slug":19400,"articleIntro":19399,"category":19401},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[19402],{"metadata":19403,"sys":19406,"fields":19413},{"tags":19404,"concepts":19405},[],[],{"space":19407,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19409,"publishedVersion":521,"revision":62,"contentType":19411,"locale":29},{"sys":19408},{"type":12,"linkType":13,"id":14},{"sys":19410},{"id":21,"type":12,"linkType":22},{"sys":19412},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19414,"metaTitle":531,"metaDescription":532,"mainTitle":19415,"subtitle":550,"heroImage":19430,"ctaButton":573,"ctaLink":574},[530],{"data":19416,"content":19417,"nodeType":74},{},[19418,19424],{"data":19419,"content":19420,"nodeType":78},{},[19421],{"data":19422,"marks":19423,"value":542,"nodeType":81},{},[],{"data":19425,"content":19426,"nodeType":87},{},[19427],{"data":19428,"marks":19429,"value":549,"nodeType":81},{},[],{"metadata":19431,"sys":19434,"fields":19439},{"tags":19432,"concepts":19433},[],[],{"space":19435,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19437,"publishedVersion":62,"revision":44,"locale":29},{"sys":19436},{"type":12,"linkType":13,"id":14},{"sys":19438},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19440},{"url":565,"details":19441,"fileName":571,"contentType":572},{"size":567,"image":19442},{"width":569,"height":570},{"sys":19444,"fields":19447},{"id":19445,"createdAt":19446},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":19448,"slug":19449,"articleIntro":19448,"category":19450},"6471 - Prestations directes","compte-6471-prestations-directes",[19451],{"metadata":19452,"sys":19455,"fields":19462},{"tags":19453,"concepts":19454},[],[],{"space":19456,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19458,"publishedVersion":521,"revision":62,"contentType":19460,"locale":29},{"sys":19457},{"type":12,"linkType":13,"id":14},{"sys":19459},{"id":21,"type":12,"linkType":22},{"sys":19461},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19463,"metaTitle":531,"metaDescription":532,"mainTitle":19464,"subtitle":550,"heroImage":19479,"ctaButton":573,"ctaLink":574},[530],{"data":19465,"content":19466,"nodeType":74},{},[19467,19473],{"data":19468,"content":19469,"nodeType":78},{},[19470],{"data":19471,"marks":19472,"value":542,"nodeType":81},{},[],{"data":19474,"content":19475,"nodeType":87},{},[19476],{"data":19477,"marks":19478,"value":549,"nodeType":81},{},[],{"metadata":19480,"sys":19483,"fields":19488},{"tags":19481,"concepts":19482},[],[],{"space":19484,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19486,"publishedVersion":62,"revision":44,"locale":29},{"sys":19485},{"type":12,"linkType":13,"id":14},{"sys":19487},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19489},{"url":565,"details":19490,"fileName":571,"contentType":572},{"size":567,"image":19491},{"width":569,"height":570},{"sys":19493,"fields":19496},{"id":19494,"createdAt":19495},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":19497,"slug":19498,"articleIntro":19497,"category":19499},"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",[19500],{"metadata":19501,"sys":19504,"fields":19511},{"tags":19502,"concepts":19503},[],[],{"space":19505,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19507,"publishedVersion":521,"revision":62,"contentType":19509,"locale":29},{"sys":19506},{"type":12,"linkType":13,"id":14},{"sys":19508},{"id":21,"type":12,"linkType":22},{"sys":19510},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19512,"metaTitle":531,"metaDescription":532,"mainTitle":19513,"subtitle":550,"heroImage":19528,"ctaButton":573,"ctaLink":574},[530],{"data":19514,"content":19515,"nodeType":74},{},[19516,19522],{"data":19517,"content":19518,"nodeType":78},{},[19519],{"data":19520,"marks":19521,"value":542,"nodeType":81},{},[],{"data":19523,"content":19524,"nodeType":87},{},[19525],{"data":19526,"marks":19527,"value":549,"nodeType":81},{},[],{"metadata":19529,"sys":19532,"fields":19537},{"tags":19530,"concepts":19531},[],[],{"space":19533,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19535,"publishedVersion":62,"revision":44,"locale":29},{"sys":19534},{"type":12,"linkType":13,"id":14},{"sys":19536},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19538},{"url":565,"details":19539,"fileName":571,"contentType":572},{"size":567,"image":19540},{"width":569,"height":570},{"sys":19542,"fields":19545},{"id":19543,"createdAt":19544},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":19546,"slug":19547,"articleIntro":19546,"category":19548},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[19549],{"metadata":19550,"sys":19553,"fields":19560},{"tags":19551,"concepts":19552},[],[],{"space":19554,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19556,"publishedVersion":521,"revision":62,"contentType":19558,"locale":29},{"sys":19555},{"type":12,"linkType":13,"id":14},{"sys":19557},{"id":21,"type":12,"linkType":22},{"sys":19559},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19561,"metaTitle":531,"metaDescription":532,"mainTitle":19562,"subtitle":550,"heroImage":19577,"ctaButton":573,"ctaLink":574},[530],{"data":19563,"content":19564,"nodeType":74},{},[19565,19571],{"data":19566,"content":19567,"nodeType":78},{},[19568],{"data":19569,"marks":19570,"value":542,"nodeType":81},{},[],{"data":19572,"content":19573,"nodeType":87},{},[19574],{"data":19575,"marks":19576,"value":549,"nodeType":81},{},[],{"metadata":19578,"sys":19581,"fields":19586},{"tags":19579,"concepts":19580},[],[],{"space":19582,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19584,"publishedVersion":62,"revision":44,"locale":29},{"sys":19583},{"type":12,"linkType":13,"id":14},{"sys":19585},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19587},{"url":565,"details":19588,"fileName":571,"contentType":572},{"size":567,"image":19589},{"width":569,"height":570},{"sys":19591,"fields":19594},{"id":19592,"createdAt":19593},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":19595,"slug":19596,"articleIntro":19595,"category":19597},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[19598],{"metadata":19599,"sys":19602,"fields":19609},{"tags":19600,"concepts":19601},[],[],{"space":19603,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19605,"publishedVersion":521,"revision":62,"contentType":19607,"locale":29},{"sys":19604},{"type":12,"linkType":13,"id":14},{"sys":19606},{"id":21,"type":12,"linkType":22},{"sys":19608},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19610,"metaTitle":531,"metaDescription":532,"mainTitle":19611,"subtitle":550,"heroImage":19626,"ctaButton":573,"ctaLink":574},[530],{"data":19612,"content":19613,"nodeType":74},{},[19614,19620],{"data":19615,"content":19616,"nodeType":78},{},[19617],{"data":19618,"marks":19619,"value":542,"nodeType":81},{},[],{"data":19621,"content":19622,"nodeType":87},{},[19623],{"data":19624,"marks":19625,"value":549,"nodeType":81},{},[],{"metadata":19627,"sys":19630,"fields":19635},{"tags":19628,"concepts":19629},[],[],{"space":19631,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19633,"publishedVersion":62,"revision":44,"locale":29},{"sys":19632},{"type":12,"linkType":13,"id":14},{"sys":19634},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19636},{"url":565,"details":19637,"fileName":571,"contentType":572},{"size":567,"image":19638},{"width":569,"height":570},{"sys":19640,"fields":19643},{"id":19641,"createdAt":19642},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":19644,"slug":19645,"articleIntro":19644,"category":19646},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[19647],{"metadata":19648,"sys":19651,"fields":19658},{"tags":19649,"concepts":19650},[],[],{"space":19652,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19654,"publishedVersion":521,"revision":62,"contentType":19656,"locale":29},{"sys":19653},{"type":12,"linkType":13,"id":14},{"sys":19655},{"id":21,"type":12,"linkType":22},{"sys":19657},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19659,"metaTitle":531,"metaDescription":532,"mainTitle":19660,"subtitle":550,"heroImage":19675,"ctaButton":573,"ctaLink":574},[530],{"data":19661,"content":19662,"nodeType":74},{},[19663,19669],{"data":19664,"content":19665,"nodeType":78},{},[19666],{"data":19667,"marks":19668,"value":542,"nodeType":81},{},[],{"data":19670,"content":19671,"nodeType":87},{},[19672],{"data":19673,"marks":19674,"value":549,"nodeType":81},{},[],{"metadata":19676,"sys":19679,"fields":19684},{"tags":19677,"concepts":19678},[],[],{"space":19680,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19682,"publishedVersion":62,"revision":44,"locale":29},{"sys":19681},{"type":12,"linkType":13,"id":14},{"sys":19683},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19685},{"url":565,"details":19686,"fileName":571,"contentType":572},{"size":567,"image":19687},{"width":569,"height":570},{"sys":19689,"fields":19692},{"id":19690,"createdAt":19691},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":19693,"slug":19694,"articleIntro":19693,"category":19695},"Compte 211 - Terrains","compte-211-terrains",[19696],{"metadata":19697,"sys":19700,"fields":19707},{"tags":19698,"concepts":19699},[],[],{"space":19701,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19703,"publishedVersion":521,"revision":62,"contentType":19705,"locale":29},{"sys":19702},{"type":12,"linkType":13,"id":14},{"sys":19704},{"id":21,"type":12,"linkType":22},{"sys":19706},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19708,"metaTitle":531,"metaDescription":532,"mainTitle":19709,"subtitle":550,"heroImage":19724,"ctaButton":573,"ctaLink":574},[530],{"data":19710,"content":19711,"nodeType":74},{},[19712,19718],{"data":19713,"content":19714,"nodeType":78},{},[19715],{"data":19716,"marks":19717,"value":542,"nodeType":81},{},[],{"data":19719,"content":19720,"nodeType":87},{},[19721],{"data":19722,"marks":19723,"value":549,"nodeType":81},{},[],{"metadata":19725,"sys":19728,"fields":19733},{"tags":19726,"concepts":19727},[],[],{"space":19729,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19731,"publishedVersion":62,"revision":44,"locale":29},{"sys":19730},{"type":12,"linkType":13,"id":14},{"sys":19732},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19734},{"url":565,"details":19735,"fileName":571,"contentType":572},{"size":567,"image":19736},{"width":569,"height":570},{"sys":19738,"fields":19741},{"id":19739,"createdAt":19740},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":19742,"slug":19743,"articleIntro":19742,"category":19744},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[19745],{"metadata":19746,"sys":19749,"fields":19756},{"tags":19747,"concepts":19748},[],[],{"space":19750,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19752,"publishedVersion":521,"revision":62,"contentType":19754,"locale":29},{"sys":19751},{"type":12,"linkType":13,"id":14},{"sys":19753},{"id":21,"type":12,"linkType":22},{"sys":19755},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19757,"metaTitle":531,"metaDescription":532,"mainTitle":19758,"subtitle":550,"heroImage":19773,"ctaButton":573,"ctaLink":574},[530],{"data":19759,"content":19760,"nodeType":74},{},[19761,19767],{"data":19762,"content":19763,"nodeType":78},{},[19764],{"data":19765,"marks":19766,"value":542,"nodeType":81},{},[],{"data":19768,"content":19769,"nodeType":87},{},[19770],{"data":19771,"marks":19772,"value":549,"nodeType":81},{},[],{"metadata":19774,"sys":19777,"fields":19782},{"tags":19775,"concepts":19776},[],[],{"space":19778,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19780,"publishedVersion":62,"revision":44,"locale":29},{"sys":19779},{"type":12,"linkType":13,"id":14},{"sys":19781},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19783},{"url":565,"details":19784,"fileName":571,"contentType":572},{"size":567,"image":19785},{"width":569,"height":570},{"sys":19787,"fields":19790},{"id":19788,"createdAt":19789},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19791,"slug":19792,"articleIntro":19791,"category":19793},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19794],{"metadata":19795,"sys":19798,"fields":19805},{"tags":19796,"concepts":19797},[],[],{"space":19799,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19801,"publishedVersion":521,"revision":62,"contentType":19803,"locale":29},{"sys":19800},{"type":12,"linkType":13,"id":14},{"sys":19802},{"id":21,"type":12,"linkType":22},{"sys":19804},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19806,"metaTitle":531,"metaDescription":532,"mainTitle":19807,"subtitle":550,"heroImage":19822,"ctaButton":573,"ctaLink":574},[530],{"data":19808,"content":19809,"nodeType":74},{},[19810,19816],{"data":19811,"content":19812,"nodeType":78},{},[19813],{"data":19814,"marks":19815,"value":542,"nodeType":81},{},[],{"data":19817,"content":19818,"nodeType":87},{},[19819],{"data":19820,"marks":19821,"value":549,"nodeType":81},{},[],{"metadata":19823,"sys":19826,"fields":19831},{"tags":19824,"concepts":19825},[],[],{"space":19827,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19829,"publishedVersion":62,"revision":44,"locale":29},{"sys":19828},{"type":12,"linkType":13,"id":14},{"sys":19830},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19832},{"url":565,"details":19833,"fileName":571,"contentType":572},{"size":567,"image":19834},{"width":569,"height":570},{"sys":19836,"fields":19839},{"id":19837,"createdAt":19838},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":19840,"slug":19841,"articleIntro":-1,"category":19842},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[19843],{"metadata":19844,"sys":19847,"fields":19854},{"tags":19845,"concepts":19846},[],[],{"space":19848,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19850,"publishedVersion":521,"revision":62,"contentType":19852,"locale":29},{"sys":19849},{"type":12,"linkType":13,"id":14},{"sys":19851},{"id":21,"type":12,"linkType":22},{"sys":19853},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19855,"metaTitle":531,"metaDescription":532,"mainTitle":19856,"subtitle":550,"heroImage":19871,"ctaButton":573,"ctaLink":574},[530],{"data":19857,"content":19858,"nodeType":74},{},[19859,19865],{"data":19860,"content":19861,"nodeType":78},{},[19862],{"data":19863,"marks":19864,"value":542,"nodeType":81},{},[],{"data":19866,"content":19867,"nodeType":87},{},[19868],{"data":19869,"marks":19870,"value":549,"nodeType":81},{},[],{"metadata":19872,"sys":19875,"fields":19880},{"tags":19873,"concepts":19874},[],[],{"space":19876,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19878,"publishedVersion":62,"revision":44,"locale":29},{"sys":19877},{"type":12,"linkType":13,"id":14},{"sys":19879},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19881},{"url":565,"details":19882,"fileName":571,"contentType":572},{"size":567,"image":19883},{"width":569,"height":570},{"sys":19885,"fields":19888},{"id":19886,"createdAt":19887},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":19889,"slug":19890,"articleIntro":-1,"category":19891},"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",[19892],{"metadata":19893,"sys":19896,"fields":19903},{"tags":19894,"concepts":19895},[],[],{"space":19897,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19899,"publishedVersion":521,"revision":62,"contentType":19901,"locale":29},{"sys":19898},{"type":12,"linkType":13,"id":14},{"sys":19900},{"id":21,"type":12,"linkType":22},{"sys":19902},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19904,"metaTitle":531,"metaDescription":532,"mainTitle":19905,"subtitle":550,"heroImage":19920,"ctaButton":573,"ctaLink":574},[530],{"data":19906,"content":19907,"nodeType":74},{},[19908,19914],{"data":19909,"content":19910,"nodeType":78},{},[19911],{"data":19912,"marks":19913,"value":542,"nodeType":81},{},[],{"data":19915,"content":19916,"nodeType":87},{},[19917],{"data":19918,"marks":19919,"value":549,"nodeType":81},{},[],{"metadata":19921,"sys":19924,"fields":19929},{"tags":19922,"concepts":19923},[],[],{"space":19925,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19927,"publishedVersion":62,"revision":44,"locale":29},{"sys":19926},{"type":12,"linkType":13,"id":14},{"sys":19928},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19930},{"url":565,"details":19931,"fileName":571,"contentType":572},{"size":567,"image":19932},{"width":569,"height":570},{"sys":19934,"fields":19937},{"id":19935,"createdAt":19936},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":19938,"slug":19939,"articleIntro":-1,"category":19940},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[19941],{"metadata":19942,"sys":19945,"fields":19952},{"tags":19943,"concepts":19944},[],[],{"space":19946,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19948,"publishedVersion":521,"revision":62,"contentType":19950,"locale":29},{"sys":19947},{"type":12,"linkType":13,"id":14},{"sys":19949},{"id":21,"type":12,"linkType":22},{"sys":19951},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":19953,"metaTitle":531,"metaDescription":532,"mainTitle":19954,"subtitle":550,"heroImage":19969,"ctaButton":573,"ctaLink":574},[530],{"data":19955,"content":19956,"nodeType":74},{},[19957,19963],{"data":19958,"content":19959,"nodeType":78},{},[19960],{"data":19961,"marks":19962,"value":542,"nodeType":81},{},[],{"data":19964,"content":19965,"nodeType":87},{},[19966],{"data":19967,"marks":19968,"value":549,"nodeType":81},{},[],{"metadata":19970,"sys":19973,"fields":19978},{"tags":19971,"concepts":19972},[],[],{"space":19974,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":19976,"publishedVersion":62,"revision":44,"locale":29},{"sys":19975},{"type":12,"linkType":13,"id":14},{"sys":19977},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":19979},{"url":565,"details":19980,"fileName":571,"contentType":572},{"size":567,"image":19981},{"width":569,"height":570},{"sys":19983,"fields":19986},{"id":19984,"createdAt":19985},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":19987,"slug":19988,"articleIntro":19989,"category":19990},"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",[19991],{"metadata":19992,"sys":19995,"fields":20002},{"tags":19993,"concepts":19994},[],[],{"space":19996,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":19998,"publishedVersion":521,"revision":62,"contentType":20000,"locale":29},{"sys":19997},{"type":12,"linkType":13,"id":14},{"sys":19999},{"id":21,"type":12,"linkType":22},{"sys":20001},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20003,"metaTitle":531,"metaDescription":532,"mainTitle":20004,"subtitle":550,"heroImage":20019,"ctaButton":573,"ctaLink":574},[530],{"data":20005,"content":20006,"nodeType":74},{},[20007,20013],{"data":20008,"content":20009,"nodeType":78},{},[20010],{"data":20011,"marks":20012,"value":542,"nodeType":81},{},[],{"data":20014,"content":20015,"nodeType":87},{},[20016],{"data":20017,"marks":20018,"value":549,"nodeType":81},{},[],{"metadata":20020,"sys":20023,"fields":20028},{"tags":20021,"concepts":20022},[],[],{"space":20024,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20026,"publishedVersion":62,"revision":44,"locale":29},{"sys":20025},{"type":12,"linkType":13,"id":14},{"sys":20027},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20029},{"url":565,"details":20030,"fileName":571,"contentType":572},{"size":567,"image":20031},{"width":569,"height":570},{"sys":20033,"fields":20036},{"id":20034,"createdAt":20035},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":20037,"slug":20038,"articleIntro":20037,"category":20039},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[20040],{"metadata":20041,"sys":20044,"fields":20051},{"tags":20042,"concepts":20043},[],[],{"space":20045,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20047,"publishedVersion":521,"revision":62,"contentType":20049,"locale":29},{"sys":20046},{"type":12,"linkType":13,"id":14},{"sys":20048},{"id":21,"type":12,"linkType":22},{"sys":20050},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20052,"metaTitle":531,"metaDescription":532,"mainTitle":20053,"subtitle":550,"heroImage":20068,"ctaButton":573,"ctaLink":574},[530],{"data":20054,"content":20055,"nodeType":74},{},[20056,20062],{"data":20057,"content":20058,"nodeType":78},{},[20059],{"data":20060,"marks":20061,"value":542,"nodeType":81},{},[],{"data":20063,"content":20064,"nodeType":87},{},[20065],{"data":20066,"marks":20067,"value":549,"nodeType":81},{},[],{"metadata":20069,"sys":20072,"fields":20077},{"tags":20070,"concepts":20071},[],[],{"space":20073,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20075,"publishedVersion":62,"revision":44,"locale":29},{"sys":20074},{"type":12,"linkType":13,"id":14},{"sys":20076},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20078},{"url":565,"details":20079,"fileName":571,"contentType":572},{"size":567,"image":20080},{"width":569,"height":570},{"sys":20082,"fields":20085},{"id":20083,"createdAt":20084},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":20086,"slug":20087,"articleIntro":20086,"category":20088},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[20089],{"metadata":20090,"sys":20093,"fields":20100},{"tags":20091,"concepts":20092},[],[],{"space":20094,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20096,"publishedVersion":521,"revision":62,"contentType":20098,"locale":29},{"sys":20095},{"type":12,"linkType":13,"id":14},{"sys":20097},{"id":21,"type":12,"linkType":22},{"sys":20099},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20101,"metaTitle":531,"metaDescription":532,"mainTitle":20102,"subtitle":550,"heroImage":20117,"ctaButton":573,"ctaLink":574},[530],{"data":20103,"content":20104,"nodeType":74},{},[20105,20111],{"data":20106,"content":20107,"nodeType":78},{},[20108],{"data":20109,"marks":20110,"value":542,"nodeType":81},{},[],{"data":20112,"content":20113,"nodeType":87},{},[20114],{"data":20115,"marks":20116,"value":549,"nodeType":81},{},[],{"metadata":20118,"sys":20121,"fields":20126},{"tags":20119,"concepts":20120},[],[],{"space":20122,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20124,"publishedVersion":62,"revision":44,"locale":29},{"sys":20123},{"type":12,"linkType":13,"id":14},{"sys":20125},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20127},{"url":565,"details":20128,"fileName":571,"contentType":572},{"size":567,"image":20129},{"width":569,"height":570},{"sys":20131,"fields":20134},{"id":20132,"createdAt":20133},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":20135,"slug":20136,"articleIntro":20135,"category":20137},"6331 - Versement de transport","compte-6331-versement-de-transport",[20138],{"metadata":20139,"sys":20142,"fields":20149},{"tags":20140,"concepts":20141},[],[],{"space":20143,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20145,"publishedVersion":521,"revision":62,"contentType":20147,"locale":29},{"sys":20144},{"type":12,"linkType":13,"id":14},{"sys":20146},{"id":21,"type":12,"linkType":22},{"sys":20148},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20150,"metaTitle":531,"metaDescription":532,"mainTitle":20151,"subtitle":550,"heroImage":20166,"ctaButton":573,"ctaLink":574},[530],{"data":20152,"content":20153,"nodeType":74},{},[20154,20160],{"data":20155,"content":20156,"nodeType":78},{},[20157],{"data":20158,"marks":20159,"value":542,"nodeType":81},{},[],{"data":20161,"content":20162,"nodeType":87},{},[20163],{"data":20164,"marks":20165,"value":549,"nodeType":81},{},[],{"metadata":20167,"sys":20170,"fields":20175},{"tags":20168,"concepts":20169},[],[],{"space":20171,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20173,"publishedVersion":62,"revision":44,"locale":29},{"sys":20172},{"type":12,"linkType":13,"id":14},{"sys":20174},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20176},{"url":565,"details":20177,"fileName":571,"contentType":572},{"size":567,"image":20178},{"width":569,"height":570},{"sys":20180,"fields":20183},{"id":20181,"createdAt":20182},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":20184,"slug":20185,"articleIntro":20184,"category":20186},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[20187],{"metadata":20188,"sys":20191,"fields":20198},{"tags":20189,"concepts":20190},[],[],{"space":20192,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20194,"publishedVersion":521,"revision":62,"contentType":20196,"locale":29},{"sys":20193},{"type":12,"linkType":13,"id":14},{"sys":20195},{"id":21,"type":12,"linkType":22},{"sys":20197},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20199,"metaTitle":531,"metaDescription":532,"mainTitle":20200,"subtitle":550,"heroImage":20215,"ctaButton":573,"ctaLink":574},[530],{"data":20201,"content":20202,"nodeType":74},{},[20203,20209],{"data":20204,"content":20205,"nodeType":78},{},[20206],{"data":20207,"marks":20208,"value":542,"nodeType":81},{},[],{"data":20210,"content":20211,"nodeType":87},{},[20212],{"data":20213,"marks":20214,"value":549,"nodeType":81},{},[],{"metadata":20216,"sys":20219,"fields":20224},{"tags":20217,"concepts":20218},[],[],{"space":20220,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20222,"publishedVersion":62,"revision":44,"locale":29},{"sys":20221},{"type":12,"linkType":13,"id":14},{"sys":20223},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20225},{"url":565,"details":20226,"fileName":571,"contentType":572},{"size":567,"image":20227},{"width":569,"height":570},{"sys":20229,"fields":20232},{"id":20230,"createdAt":20231},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":20233,"slug":20234,"articleIntro":20233,"category":20235},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[20236],{"metadata":20237,"sys":20240,"fields":20247},{"tags":20238,"concepts":20239},[],[],{"space":20241,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20243,"publishedVersion":521,"revision":62,"contentType":20245,"locale":29},{"sys":20242},{"type":12,"linkType":13,"id":14},{"sys":20244},{"id":21,"type":12,"linkType":22},{"sys":20246},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20248,"metaTitle":531,"metaDescription":532,"mainTitle":20249,"subtitle":550,"heroImage":20264,"ctaButton":573,"ctaLink":574},[530],{"data":20250,"content":20251,"nodeType":74},{},[20252,20258],{"data":20253,"content":20254,"nodeType":78},{},[20255],{"data":20256,"marks":20257,"value":542,"nodeType":81},{},[],{"data":20259,"content":20260,"nodeType":87},{},[20261],{"data":20262,"marks":20263,"value":549,"nodeType":81},{},[],{"metadata":20265,"sys":20268,"fields":20273},{"tags":20266,"concepts":20267},[],[],{"space":20269,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20271,"publishedVersion":62,"revision":44,"locale":29},{"sys":20270},{"type":12,"linkType":13,"id":14},{"sys":20272},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20274},{"url":565,"details":20275,"fileName":571,"contentType":572},{"size":567,"image":20276},{"width":569,"height":570},{"sys":20278,"fields":20281},{"id":20279,"createdAt":20280},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":20282,"slug":20283,"articleIntro":20282,"category":20284},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[20285],{"metadata":20286,"sys":20289,"fields":20296},{"tags":20287,"concepts":20288},[],[],{"space":20290,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20292,"publishedVersion":521,"revision":62,"contentType":20294,"locale":29},{"sys":20291},{"type":12,"linkType":13,"id":14},{"sys":20293},{"id":21,"type":12,"linkType":22},{"sys":20295},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20297,"metaTitle":531,"metaDescription":532,"mainTitle":20298,"subtitle":550,"heroImage":20313,"ctaButton":573,"ctaLink":574},[530],{"data":20299,"content":20300,"nodeType":74},{},[20301,20307],{"data":20302,"content":20303,"nodeType":78},{},[20304],{"data":20305,"marks":20306,"value":542,"nodeType":81},{},[],{"data":20308,"content":20309,"nodeType":87},{},[20310],{"data":20311,"marks":20312,"value":549,"nodeType":81},{},[],{"metadata":20314,"sys":20317,"fields":20322},{"tags":20315,"concepts":20316},[],[],{"space":20318,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20320,"publishedVersion":62,"revision":44,"locale":29},{"sys":20319},{"type":12,"linkType":13,"id":14},{"sys":20321},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20323},{"url":565,"details":20324,"fileName":571,"contentType":572},{"size":567,"image":20325},{"width":569,"height":570},{"sys":20327,"fields":20330},{"id":20328,"createdAt":20329},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":20331,"slug":20332,"articleIntro":20331,"category":20333},"7083 - Locations diverses","compte-7083-locations-diverses",[20334],{"metadata":20335,"sys":20338,"fields":20345},{"tags":20336,"concepts":20337},[],[],{"space":20339,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20341,"publishedVersion":521,"revision":62,"contentType":20343,"locale":29},{"sys":20340},{"type":12,"linkType":13,"id":14},{"sys":20342},{"id":21,"type":12,"linkType":22},{"sys":20344},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20346,"metaTitle":531,"metaDescription":532,"mainTitle":20347,"subtitle":550,"heroImage":20362,"ctaButton":573,"ctaLink":574},[530],{"data":20348,"content":20349,"nodeType":74},{},[20350,20356],{"data":20351,"content":20352,"nodeType":78},{},[20353],{"data":20354,"marks":20355,"value":542,"nodeType":81},{},[],{"data":20357,"content":20358,"nodeType":87},{},[20359],{"data":20360,"marks":20361,"value":549,"nodeType":81},{},[],{"metadata":20363,"sys":20366,"fields":20371},{"tags":20364,"concepts":20365},[],[],{"space":20367,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20369,"publishedVersion":62,"revision":44,"locale":29},{"sys":20368},{"type":12,"linkType":13,"id":14},{"sys":20370},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20372},{"url":565,"details":20373,"fileName":571,"contentType":572},{"size":567,"image":20374},{"width":569,"height":570},{"sys":20376,"fields":20379},{"id":20377,"createdAt":20378},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":20380,"slug":20381,"articleIntro":-1,"category":20382},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[20383],{"metadata":20384,"sys":20387,"fields":20394},{"tags":20385,"concepts":20386},[],[],{"space":20388,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20390,"publishedVersion":521,"revision":62,"contentType":20392,"locale":29},{"sys":20389},{"type":12,"linkType":13,"id":14},{"sys":20391},{"id":21,"type":12,"linkType":22},{"sys":20393},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20395,"metaTitle":531,"metaDescription":532,"mainTitle":20396,"subtitle":550,"heroImage":20411,"ctaButton":573,"ctaLink":574},[530],{"data":20397,"content":20398,"nodeType":74},{},[20399,20405],{"data":20400,"content":20401,"nodeType":78},{},[20402],{"data":20403,"marks":20404,"value":542,"nodeType":81},{},[],{"data":20406,"content":20407,"nodeType":87},{},[20408],{"data":20409,"marks":20410,"value":549,"nodeType":81},{},[],{"metadata":20412,"sys":20415,"fields":20420},{"tags":20413,"concepts":20414},[],[],{"space":20416,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20418,"publishedVersion":62,"revision":44,"locale":29},{"sys":20417},{"type":12,"linkType":13,"id":14},{"sys":20419},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20421},{"url":565,"details":20422,"fileName":571,"contentType":572},{"size":567,"image":20423},{"width":569,"height":570},{"sys":20425,"fields":20428},{"id":20426,"createdAt":20427},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":20429,"slug":20430,"articleIntro":20429,"category":20431},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[20432],{"metadata":20433,"sys":20436,"fields":20443},{"tags":20434,"concepts":20435},[],[],{"space":20437,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20439,"publishedVersion":521,"revision":62,"contentType":20441,"locale":29},{"sys":20438},{"type":12,"linkType":13,"id":14},{"sys":20440},{"id":21,"type":12,"linkType":22},{"sys":20442},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20444,"metaTitle":531,"metaDescription":532,"mainTitle":20445,"subtitle":550,"heroImage":20460,"ctaButton":573,"ctaLink":574},[530],{"data":20446,"content":20447,"nodeType":74},{},[20448,20454],{"data":20449,"content":20450,"nodeType":78},{},[20451],{"data":20452,"marks":20453,"value":542,"nodeType":81},{},[],{"data":20455,"content":20456,"nodeType":87},{},[20457],{"data":20458,"marks":20459,"value":549,"nodeType":81},{},[],{"metadata":20461,"sys":20464,"fields":20469},{"tags":20462,"concepts":20463},[],[],{"space":20465,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20467,"publishedVersion":62,"revision":44,"locale":29},{"sys":20466},{"type":12,"linkType":13,"id":14},{"sys":20468},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20470},{"url":565,"details":20471,"fileName":571,"contentType":572},{"size":567,"image":20472},{"width":569,"height":570},{"sys":20474,"fields":20477},{"id":20475,"createdAt":20476},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":20478,"slug":20479,"articleIntro":20478,"category":20480},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[20481],{"metadata":20482,"sys":20485,"fields":20492},{"tags":20483,"concepts":20484},[],[],{"space":20486,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20488,"publishedVersion":521,"revision":62,"contentType":20490,"locale":29},{"sys":20487},{"type":12,"linkType":13,"id":14},{"sys":20489},{"id":21,"type":12,"linkType":22},{"sys":20491},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20493,"metaTitle":531,"metaDescription":532,"mainTitle":20494,"subtitle":550,"heroImage":20509,"ctaButton":573,"ctaLink":574},[530],{"data":20495,"content":20496,"nodeType":74},{},[20497,20503],{"data":20498,"content":20499,"nodeType":78},{},[20500],{"data":20501,"marks":20502,"value":542,"nodeType":81},{},[],{"data":20504,"content":20505,"nodeType":87},{},[20506],{"data":20507,"marks":20508,"value":549,"nodeType":81},{},[],{"metadata":20510,"sys":20513,"fields":20518},{"tags":20511,"concepts":20512},[],[],{"space":20514,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20516,"publishedVersion":62,"revision":44,"locale":29},{"sys":20515},{"type":12,"linkType":13,"id":14},{"sys":20517},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20519},{"url":565,"details":20520,"fileName":571,"contentType":572},{"size":567,"image":20521},{"width":569,"height":570},{"sys":20523,"fields":20526},{"id":20524,"createdAt":20525},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":20527,"slug":20528,"articleIntro":20527,"category":20529},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[20530],{"metadata":20531,"sys":20534,"fields":20541},{"tags":20532,"concepts":20533},[],[],{"space":20535,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20537,"publishedVersion":521,"revision":62,"contentType":20539,"locale":29},{"sys":20536},{"type":12,"linkType":13,"id":14},{"sys":20538},{"id":21,"type":12,"linkType":22},{"sys":20540},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20542,"metaTitle":531,"metaDescription":532,"mainTitle":20543,"subtitle":550,"heroImage":20558,"ctaButton":573,"ctaLink":574},[530],{"data":20544,"content":20545,"nodeType":74},{},[20546,20552],{"data":20547,"content":20548,"nodeType":78},{},[20549],{"data":20550,"marks":20551,"value":542,"nodeType":81},{},[],{"data":20553,"content":20554,"nodeType":87},{},[20555],{"data":20556,"marks":20557,"value":549,"nodeType":81},{},[],{"metadata":20559,"sys":20562,"fields":20567},{"tags":20560,"concepts":20561},[],[],{"space":20563,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20565,"publishedVersion":62,"revision":44,"locale":29},{"sys":20564},{"type":12,"linkType":13,"id":14},{"sys":20566},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20568},{"url":565,"details":20569,"fileName":571,"contentType":572},{"size":567,"image":20570},{"width":569,"height":570},{"sys":20572,"fields":20575},{"id":20573,"createdAt":20574},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":20576,"slug":20577,"articleIntro":-1,"category":20578},"Compte 518 - Intérêts courus","compte-518-interets-courus",[20579],{"metadata":20580,"sys":20583,"fields":20590},{"tags":20581,"concepts":20582},[],[],{"space":20584,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20586,"publishedVersion":521,"revision":62,"contentType":20588,"locale":29},{"sys":20585},{"type":12,"linkType":13,"id":14},{"sys":20587},{"id":21,"type":12,"linkType":22},{"sys":20589},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20591,"metaTitle":531,"metaDescription":532,"mainTitle":20592,"subtitle":550,"heroImage":20607,"ctaButton":573,"ctaLink":574},[530],{"data":20593,"content":20594,"nodeType":74},{},[20595,20601],{"data":20596,"content":20597,"nodeType":78},{},[20598],{"data":20599,"marks":20600,"value":542,"nodeType":81},{},[],{"data":20602,"content":20603,"nodeType":87},{},[20604],{"data":20605,"marks":20606,"value":549,"nodeType":81},{},[],{"metadata":20608,"sys":20611,"fields":20616},{"tags":20609,"concepts":20610},[],[],{"space":20612,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20614,"publishedVersion":62,"revision":44,"locale":29},{"sys":20613},{"type":12,"linkType":13,"id":14},{"sys":20615},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20617},{"url":565,"details":20618,"fileName":571,"contentType":572},{"size":567,"image":20619},{"width":569,"height":570},{"sys":20621,"fields":20624},{"id":20622,"createdAt":20623},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":20625,"slug":20626,"articleIntro":-1,"category":20627},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[20628],{"metadata":20629,"sys":20632,"fields":20639},{"tags":20630,"concepts":20631},[],[],{"space":20633,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20635,"publishedVersion":521,"revision":62,"contentType":20637,"locale":29},{"sys":20634},{"type":12,"linkType":13,"id":14},{"sys":20636},{"id":21,"type":12,"linkType":22},{"sys":20638},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20640,"metaTitle":531,"metaDescription":532,"mainTitle":20641,"subtitle":550,"heroImage":20656,"ctaButton":573,"ctaLink":574},[530],{"data":20642,"content":20643,"nodeType":74},{},[20644,20650],{"data":20645,"content":20646,"nodeType":78},{},[20647],{"data":20648,"marks":20649,"value":542,"nodeType":81},{},[],{"data":20651,"content":20652,"nodeType":87},{},[20653],{"data":20654,"marks":20655,"value":549,"nodeType":81},{},[],{"metadata":20657,"sys":20660,"fields":20665},{"tags":20658,"concepts":20659},[],[],{"space":20661,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20663,"publishedVersion":62,"revision":44,"locale":29},{"sys":20662},{"type":12,"linkType":13,"id":14},{"sys":20664},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20666},{"url":565,"details":20667,"fileName":571,"contentType":572},{"size":567,"image":20668},{"width":569,"height":570},{"sys":20670,"fields":20673},{"id":20671,"createdAt":20672},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":20674,"slug":20675,"articleIntro":20674,"category":20676},"Compte 106 - Réserves","compte-106-reserves",[20677],{"metadata":20678,"sys":20681,"fields":20688},{"tags":20679,"concepts":20680},[],[],{"space":20682,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20684,"publishedVersion":521,"revision":62,"contentType":20686,"locale":29},{"sys":20683},{"type":12,"linkType":13,"id":14},{"sys":20685},{"id":21,"type":12,"linkType":22},{"sys":20687},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20689,"metaTitle":531,"metaDescription":532,"mainTitle":20690,"subtitle":550,"heroImage":20705,"ctaButton":573,"ctaLink":574},[530],{"data":20691,"content":20692,"nodeType":74},{},[20693,20699],{"data":20694,"content":20695,"nodeType":78},{},[20696],{"data":20697,"marks":20698,"value":542,"nodeType":81},{},[],{"data":20700,"content":20701,"nodeType":87},{},[20702],{"data":20703,"marks":20704,"value":549,"nodeType":81},{},[],{"metadata":20706,"sys":20709,"fields":20714},{"tags":20707,"concepts":20708},[],[],{"space":20710,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20712,"publishedVersion":62,"revision":44,"locale":29},{"sys":20711},{"type":12,"linkType":13,"id":14},{"sys":20713},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20715},{"url":565,"details":20716,"fileName":571,"contentType":572},{"size":567,"image":20717},{"width":569,"height":570},{"sys":20719,"fields":20722},{"id":20720,"createdAt":20721},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":20723,"slug":20724,"articleIntro":-1,"category":20725},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[20726],{"metadata":20727,"sys":20730,"fields":20737},{"tags":20728,"concepts":20729},[],[],{"space":20731,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20733,"publishedVersion":521,"revision":62,"contentType":20735,"locale":29},{"sys":20732},{"type":12,"linkType":13,"id":14},{"sys":20734},{"id":21,"type":12,"linkType":22},{"sys":20736},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20738,"metaTitle":531,"metaDescription":532,"mainTitle":20739,"subtitle":550,"heroImage":20754,"ctaButton":573,"ctaLink":574},[530],{"data":20740,"content":20741,"nodeType":74},{},[20742,20748],{"data":20743,"content":20744,"nodeType":78},{},[20745],{"data":20746,"marks":20747,"value":542,"nodeType":81},{},[],{"data":20749,"content":20750,"nodeType":87},{},[20751],{"data":20752,"marks":20753,"value":549,"nodeType":81},{},[],{"metadata":20755,"sys":20758,"fields":20763},{"tags":20756,"concepts":20757},[],[],{"space":20759,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20761,"publishedVersion":62,"revision":44,"locale":29},{"sys":20760},{"type":12,"linkType":13,"id":14},{"sys":20762},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20764},{"url":565,"details":20765,"fileName":571,"contentType":572},{"size":567,"image":20766},{"width":569,"height":570},{"sys":20768,"fields":20771},{"id":20769,"createdAt":20770},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":20772,"slug":20773,"articleIntro":20772,"category":20774},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[20775],{"metadata":20776,"sys":20779,"fields":20786},{"tags":20777,"concepts":20778},[],[],{"space":20780,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20782,"publishedVersion":521,"revision":62,"contentType":20784,"locale":29},{"sys":20781},{"type":12,"linkType":13,"id":14},{"sys":20783},{"id":21,"type":12,"linkType":22},{"sys":20785},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20787,"metaTitle":531,"metaDescription":532,"mainTitle":20788,"subtitle":550,"heroImage":20803,"ctaButton":573,"ctaLink":574},[530],{"data":20789,"content":20790,"nodeType":74},{},[20791,20797],{"data":20792,"content":20793,"nodeType":78},{},[20794],{"data":20795,"marks":20796,"value":542,"nodeType":81},{},[],{"data":20798,"content":20799,"nodeType":87},{},[20800],{"data":20801,"marks":20802,"value":549,"nodeType":81},{},[],{"metadata":20804,"sys":20807,"fields":20812},{"tags":20805,"concepts":20806},[],[],{"space":20808,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20810,"publishedVersion":62,"revision":44,"locale":29},{"sys":20809},{"type":12,"linkType":13,"id":14},{"sys":20811},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20813},{"url":565,"details":20814,"fileName":571,"contentType":572},{"size":567,"image":20815},{"width":569,"height":570},{"sys":20817,"fields":20820},{"id":20818,"createdAt":20819},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":20821,"slug":20822,"articleIntro":20821,"category":20823},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[20824],{"metadata":20825,"sys":20828,"fields":20835},{"tags":20826,"concepts":20827},[],[],{"space":20829,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20831,"publishedVersion":521,"revision":62,"contentType":20833,"locale":29},{"sys":20830},{"type":12,"linkType":13,"id":14},{"sys":20832},{"id":21,"type":12,"linkType":22},{"sys":20834},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20836,"metaTitle":531,"metaDescription":532,"mainTitle":20837,"subtitle":550,"heroImage":20852,"ctaButton":573,"ctaLink":574},[530],{"data":20838,"content":20839,"nodeType":74},{},[20840,20846],{"data":20841,"content":20842,"nodeType":78},{},[20843],{"data":20844,"marks":20845,"value":542,"nodeType":81},{},[],{"data":20847,"content":20848,"nodeType":87},{},[20849],{"data":20850,"marks":20851,"value":549,"nodeType":81},{},[],{"metadata":20853,"sys":20856,"fields":20861},{"tags":20854,"concepts":20855},[],[],{"space":20857,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20859,"publishedVersion":62,"revision":44,"locale":29},{"sys":20858},{"type":12,"linkType":13,"id":14},{"sys":20860},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20862},{"url":565,"details":20863,"fileName":571,"contentType":572},{"size":567,"image":20864},{"width":569,"height":570},{"sys":20866,"fields":20869},{"id":20867,"createdAt":20868},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":20870,"slug":20871,"articleIntro":20870,"category":20872},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[20873],{"metadata":20874,"sys":20877,"fields":20884},{"tags":20875,"concepts":20876},[],[],{"space":20878,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20880,"publishedVersion":521,"revision":62,"contentType":20882,"locale":29},{"sys":20879},{"type":12,"linkType":13,"id":14},{"sys":20881},{"id":21,"type":12,"linkType":22},{"sys":20883},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20885,"metaTitle":531,"metaDescription":532,"mainTitle":20886,"subtitle":550,"heroImage":20901,"ctaButton":573,"ctaLink":574},[530],{"data":20887,"content":20888,"nodeType":74},{},[20889,20895],{"data":20890,"content":20891,"nodeType":78},{},[20892],{"data":20893,"marks":20894,"value":542,"nodeType":81},{},[],{"data":20896,"content":20897,"nodeType":87},{},[20898],{"data":20899,"marks":20900,"value":549,"nodeType":81},{},[],{"metadata":20902,"sys":20905,"fields":20910},{"tags":20903,"concepts":20904},[],[],{"space":20906,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20908,"publishedVersion":62,"revision":44,"locale":29},{"sys":20907},{"type":12,"linkType":13,"id":14},{"sys":20909},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20911},{"url":565,"details":20912,"fileName":571,"contentType":572},{"size":567,"image":20913},{"width":569,"height":570},{"sys":20915,"fields":20918},{"id":20916,"createdAt":20917},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":20919,"slug":20920,"articleIntro":20919,"category":20921},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[20922],{"metadata":20923,"sys":20926,"fields":20933},{"tags":20924,"concepts":20925},[],[],{"space":20927,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20929,"publishedVersion":521,"revision":62,"contentType":20931,"locale":29},{"sys":20928},{"type":12,"linkType":13,"id":14},{"sys":20930},{"id":21,"type":12,"linkType":22},{"sys":20932},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20934,"metaTitle":531,"metaDescription":532,"mainTitle":20935,"subtitle":550,"heroImage":20950,"ctaButton":573,"ctaLink":574},[530],{"data":20936,"content":20937,"nodeType":74},{},[20938,20944],{"data":20939,"content":20940,"nodeType":78},{},[20941],{"data":20942,"marks":20943,"value":542,"nodeType":81},{},[],{"data":20945,"content":20946,"nodeType":87},{},[20947],{"data":20948,"marks":20949,"value":549,"nodeType":81},{},[],{"metadata":20951,"sys":20954,"fields":20959},{"tags":20952,"concepts":20953},[],[],{"space":20955,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":20957,"publishedVersion":62,"revision":44,"locale":29},{"sys":20956},{"type":12,"linkType":13,"id":14},{"sys":20958},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":20960},{"url":565,"details":20961,"fileName":571,"contentType":572},{"size":567,"image":20962},{"width":569,"height":570},{"sys":20964,"fields":20967},{"id":20965,"createdAt":20966},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":20968,"slug":20969,"articleIntro":20968,"category":20970},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[20971],{"metadata":20972,"sys":20975,"fields":20982},{"tags":20973,"concepts":20974},[],[],{"space":20976,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":20978,"publishedVersion":521,"revision":62,"contentType":20980,"locale":29},{"sys":20977},{"type":12,"linkType":13,"id":14},{"sys":20979},{"id":21,"type":12,"linkType":22},{"sys":20981},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":20983,"metaTitle":531,"metaDescription":532,"mainTitle":20984,"subtitle":550,"heroImage":20999,"ctaButton":573,"ctaLink":574},[530],{"data":20985,"content":20986,"nodeType":74},{},[20987,20993],{"data":20988,"content":20989,"nodeType":78},{},[20990],{"data":20991,"marks":20992,"value":542,"nodeType":81},{},[],{"data":20994,"content":20995,"nodeType":87},{},[20996],{"data":20997,"marks":20998,"value":549,"nodeType":81},{},[],{"metadata":21000,"sys":21003,"fields":21008},{"tags":21001,"concepts":21002},[],[],{"space":21004,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21006,"publishedVersion":62,"revision":44,"locale":29},{"sys":21005},{"type":12,"linkType":13,"id":14},{"sys":21007},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21009},{"url":565,"details":21010,"fileName":571,"contentType":572},{"size":567,"image":21011},{"width":569,"height":570},{"sys":21013,"fields":21016},{"id":21014,"createdAt":21015},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":21017,"slug":21018,"articleIntro":-1,"category":21019},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[21020],{"metadata":21021,"sys":21024,"fields":21031},{"tags":21022,"concepts":21023},[],[],{"space":21025,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21027,"publishedVersion":521,"revision":62,"contentType":21029,"locale":29},{"sys":21026},{"type":12,"linkType":13,"id":14},{"sys":21028},{"id":21,"type":12,"linkType":22},{"sys":21030},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21032,"metaTitle":531,"metaDescription":532,"mainTitle":21033,"subtitle":550,"heroImage":21048,"ctaButton":573,"ctaLink":574},[530],{"data":21034,"content":21035,"nodeType":74},{},[21036,21042],{"data":21037,"content":21038,"nodeType":78},{},[21039],{"data":21040,"marks":21041,"value":542,"nodeType":81},{},[],{"data":21043,"content":21044,"nodeType":87},{},[21045],{"data":21046,"marks":21047,"value":549,"nodeType":81},{},[],{"metadata":21049,"sys":21052,"fields":21057},{"tags":21050,"concepts":21051},[],[],{"space":21053,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21055,"publishedVersion":62,"revision":44,"locale":29},{"sys":21054},{"type":12,"linkType":13,"id":14},{"sys":21056},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21058},{"url":565,"details":21059,"fileName":571,"contentType":572},{"size":567,"image":21060},{"width":569,"height":570},{"sys":21062,"fields":21065},{"id":21063,"createdAt":21064},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":21066,"slug":21067,"articleIntro":21066,"category":21068},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[21069],{"metadata":21070,"sys":21073,"fields":21080},{"tags":21071,"concepts":21072},[],[],{"space":21074,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21076,"publishedVersion":521,"revision":62,"contentType":21078,"locale":29},{"sys":21075},{"type":12,"linkType":13,"id":14},{"sys":21077},{"id":21,"type":12,"linkType":22},{"sys":21079},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21081,"metaTitle":531,"metaDescription":532,"mainTitle":21082,"subtitle":550,"heroImage":21097,"ctaButton":573,"ctaLink":574},[530],{"data":21083,"content":21084,"nodeType":74},{},[21085,21091],{"data":21086,"content":21087,"nodeType":78},{},[21088],{"data":21089,"marks":21090,"value":542,"nodeType":81},{},[],{"data":21092,"content":21093,"nodeType":87},{},[21094],{"data":21095,"marks":21096,"value":549,"nodeType":81},{},[],{"metadata":21098,"sys":21101,"fields":21106},{"tags":21099,"concepts":21100},[],[],{"space":21102,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21104,"publishedVersion":62,"revision":44,"locale":29},{"sys":21103},{"type":12,"linkType":13,"id":14},{"sys":21105},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21107},{"url":565,"details":21108,"fileName":571,"contentType":572},{"size":567,"image":21109},{"width":569,"height":570},{"sys":21111,"fields":21114},{"id":21112,"createdAt":21113},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21115,"slug":21116,"articleIntro":21115,"category":21117},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21118],{"metadata":21119,"sys":21122,"fields":21129},{"tags":21120,"concepts":21121},[],[],{"space":21123,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21125,"publishedVersion":521,"revision":62,"contentType":21127,"locale":29},{"sys":21124},{"type":12,"linkType":13,"id":14},{"sys":21126},{"id":21,"type":12,"linkType":22},{"sys":21128},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21130,"metaTitle":531,"metaDescription":532,"mainTitle":21131,"subtitle":550,"heroImage":21146,"ctaButton":573,"ctaLink":574},[530],{"data":21132,"content":21133,"nodeType":74},{},[21134,21140],{"data":21135,"content":21136,"nodeType":78},{},[21137],{"data":21138,"marks":21139,"value":542,"nodeType":81},{},[],{"data":21141,"content":21142,"nodeType":87},{},[21143],{"data":21144,"marks":21145,"value":549,"nodeType":81},{},[],{"metadata":21147,"sys":21150,"fields":21155},{"tags":21148,"concepts":21149},[],[],{"space":21151,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21153,"publishedVersion":62,"revision":44,"locale":29},{"sys":21152},{"type":12,"linkType":13,"id":14},{"sys":21154},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21156},{"url":565,"details":21157,"fileName":571,"contentType":572},{"size":567,"image":21158},{"width":569,"height":570},{"sys":21160,"fields":21163},{"id":21161,"createdAt":21162},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":21164,"slug":21165,"articleIntro":21164,"category":21166},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[21167],{"metadata":21168,"sys":21171,"fields":21178},{"tags":21169,"concepts":21170},[],[],{"space":21172,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21174,"publishedVersion":521,"revision":62,"contentType":21176,"locale":29},{"sys":21173},{"type":12,"linkType":13,"id":14},{"sys":21175},{"id":21,"type":12,"linkType":22},{"sys":21177},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21179,"metaTitle":531,"metaDescription":532,"mainTitle":21180,"subtitle":550,"heroImage":21195,"ctaButton":573,"ctaLink":574},[530],{"data":21181,"content":21182,"nodeType":74},{},[21183,21189],{"data":21184,"content":21185,"nodeType":78},{},[21186],{"data":21187,"marks":21188,"value":542,"nodeType":81},{},[],{"data":21190,"content":21191,"nodeType":87},{},[21192],{"data":21193,"marks":21194,"value":549,"nodeType":81},{},[],{"metadata":21196,"sys":21199,"fields":21204},{"tags":21197,"concepts":21198},[],[],{"space":21200,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21202,"publishedVersion":62,"revision":44,"locale":29},{"sys":21201},{"type":12,"linkType":13,"id":14},{"sys":21203},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21205},{"url":565,"details":21206,"fileName":571,"contentType":572},{"size":567,"image":21207},{"width":569,"height":570},{"sys":21209,"fields":21212},{"id":21210,"createdAt":21211},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":21213,"slug":21214,"articleIntro":21213,"category":21215},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[21216],{"metadata":21217,"sys":21220,"fields":21227},{"tags":21218,"concepts":21219},[],[],{"space":21221,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21223,"publishedVersion":521,"revision":62,"contentType":21225,"locale":29},{"sys":21222},{"type":12,"linkType":13,"id":14},{"sys":21224},{"id":21,"type":12,"linkType":22},{"sys":21226},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21228,"metaTitle":531,"metaDescription":532,"mainTitle":21229,"subtitle":550,"heroImage":21244,"ctaButton":573,"ctaLink":574},[530],{"data":21230,"content":21231,"nodeType":74},{},[21232,21238],{"data":21233,"content":21234,"nodeType":78},{},[21235],{"data":21236,"marks":21237,"value":542,"nodeType":81},{},[],{"data":21239,"content":21240,"nodeType":87},{},[21241],{"data":21242,"marks":21243,"value":549,"nodeType":81},{},[],{"metadata":21245,"sys":21248,"fields":21253},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21251,"publishedVersion":62,"revision":44,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21254},{"url":565,"details":21255,"fileName":571,"contentType":572},{"size":567,"image":21256},{"width":569,"height":570},{"sys":21258,"fields":21261},{"id":21259,"createdAt":21260},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":21262,"slug":21263,"articleIntro":21262,"category":21264},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[21265],{"metadata":21266,"sys":21269,"fields":21276},{"tags":21267,"concepts":21268},[],[],{"space":21270,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21272,"publishedVersion":521,"revision":62,"contentType":21274,"locale":29},{"sys":21271},{"type":12,"linkType":13,"id":14},{"sys":21273},{"id":21,"type":12,"linkType":22},{"sys":21275},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21277,"metaTitle":531,"metaDescription":532,"mainTitle":21278,"subtitle":550,"heroImage":21293,"ctaButton":573,"ctaLink":574},[530],{"data":21279,"content":21280,"nodeType":74},{},[21281,21287],{"data":21282,"content":21283,"nodeType":78},{},[21284],{"data":21285,"marks":21286,"value":542,"nodeType":81},{},[],{"data":21288,"content":21289,"nodeType":87},{},[21290],{"data":21291,"marks":21292,"value":549,"nodeType":81},{},[],{"metadata":21294,"sys":21297,"fields":21302},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21300,"publishedVersion":62,"revision":44,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21303},{"url":565,"details":21304,"fileName":571,"contentType":572},{"size":567,"image":21305},{"width":569,"height":570},{"sys":21307,"fields":21309},{"id":21308,"createdAt":6264},"6d75pXRLLY65vQhQ8x00pr",{"title":21310,"slug":21311,"articleIntro":21310,"category":21312},"355 - Produits finis","compte-355-produits-finis",[21313],{"metadata":21314,"sys":21317,"fields":21324},{"tags":21315,"concepts":21316},[],[],{"space":21318,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21320,"publishedVersion":521,"revision":62,"contentType":21322,"locale":29},{"sys":21319},{"type":12,"linkType":13,"id":14},{"sys":21321},{"id":21,"type":12,"linkType":22},{"sys":21323},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21325,"metaTitle":531,"metaDescription":532,"mainTitle":21326,"subtitle":550,"heroImage":21341,"ctaButton":573,"ctaLink":574},[530],{"data":21327,"content":21328,"nodeType":74},{},[21329,21335],{"data":21330,"content":21331,"nodeType":78},{},[21332],{"data":21333,"marks":21334,"value":542,"nodeType":81},{},[],{"data":21336,"content":21337,"nodeType":87},{},[21338],{"data":21339,"marks":21340,"value":549,"nodeType":81},{},[],{"metadata":21342,"sys":21345,"fields":21350},{"tags":21343,"concepts":21344},[],[],{"space":21346,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21348,"publishedVersion":62,"revision":44,"locale":29},{"sys":21347},{"type":12,"linkType":13,"id":14},{"sys":21349},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21351},{"url":565,"details":21352,"fileName":571,"contentType":572},{"size":567,"image":21353},{"width":569,"height":570},{"sys":21355,"fields":21358},{"id":21356,"createdAt":21357},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":21359,"slug":21360,"articleIntro":-1,"category":21361},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[21362],{"metadata":21363,"sys":21366,"fields":21373},{"tags":21364,"concepts":21365},[],[],{"space":21367,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21369,"publishedVersion":521,"revision":62,"contentType":21371,"locale":29},{"sys":21368},{"type":12,"linkType":13,"id":14},{"sys":21370},{"id":21,"type":12,"linkType":22},{"sys":21372},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21374,"metaTitle":531,"metaDescription":532,"mainTitle":21375,"subtitle":550,"heroImage":21390,"ctaButton":573,"ctaLink":574},[530],{"data":21376,"content":21377,"nodeType":74},{},[21378,21384],{"data":21379,"content":21380,"nodeType":78},{},[21381],{"data":21382,"marks":21383,"value":542,"nodeType":81},{},[],{"data":21385,"content":21386,"nodeType":87},{},[21387],{"data":21388,"marks":21389,"value":549,"nodeType":81},{},[],{"metadata":21391,"sys":21394,"fields":21399},{"tags":21392,"concepts":21393},[],[],{"space":21395,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21397,"publishedVersion":62,"revision":44,"locale":29},{"sys":21396},{"type":12,"linkType":13,"id":14},{"sys":21398},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21400},{"url":565,"details":21401,"fileName":571,"contentType":572},{"size":567,"image":21402},{"width":569,"height":570},{"sys":21404,"fields":21407},{"id":21405,"createdAt":21406},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":21408,"slug":21409,"articleIntro":21408,"category":21410},"Compte 2131 - Bâtiments","compte-2131-batiments",[21411],{"metadata":21412,"sys":21415,"fields":21422},{"tags":21413,"concepts":21414},[],[],{"space":21416,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21418,"publishedVersion":521,"revision":62,"contentType":21420,"locale":29},{"sys":21417},{"type":12,"linkType":13,"id":14},{"sys":21419},{"id":21,"type":12,"linkType":22},{"sys":21421},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21423,"metaTitle":531,"metaDescription":532,"mainTitle":21424,"subtitle":550,"heroImage":21439,"ctaButton":573,"ctaLink":574},[530],{"data":21425,"content":21426,"nodeType":74},{},[21427,21433],{"data":21428,"content":21429,"nodeType":78},{},[21430],{"data":21431,"marks":21432,"value":542,"nodeType":81},{},[],{"data":21434,"content":21435,"nodeType":87},{},[21436],{"data":21437,"marks":21438,"value":549,"nodeType":81},{},[],{"metadata":21440,"sys":21443,"fields":21448},{"tags":21441,"concepts":21442},[],[],{"space":21444,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21446,"publishedVersion":62,"revision":44,"locale":29},{"sys":21445},{"type":12,"linkType":13,"id":14},{"sys":21447},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21449},{"url":565,"details":21450,"fileName":571,"contentType":572},{"size":567,"image":21451},{"width":569,"height":570},{"sys":21453,"fields":21456},{"id":21454,"createdAt":21455},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":21457,"slug":21458,"articleIntro":21457,"category":21459},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[21460],{"metadata":21461,"sys":21464,"fields":21471},{"tags":21462,"concepts":21463},[],[],{"space":21465,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21467,"publishedVersion":521,"revision":62,"contentType":21469,"locale":29},{"sys":21466},{"type":12,"linkType":13,"id":14},{"sys":21468},{"id":21,"type":12,"linkType":22},{"sys":21470},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21472,"metaTitle":531,"metaDescription":532,"mainTitle":21473,"subtitle":550,"heroImage":21488,"ctaButton":573,"ctaLink":574},[530],{"data":21474,"content":21475,"nodeType":74},{},[21476,21482],{"data":21477,"content":21478,"nodeType":78},{},[21479],{"data":21480,"marks":21481,"value":542,"nodeType":81},{},[],{"data":21483,"content":21484,"nodeType":87},{},[21485],{"data":21486,"marks":21487,"value":549,"nodeType":81},{},[],{"metadata":21489,"sys":21492,"fields":21497},{"tags":21490,"concepts":21491},[],[],{"space":21493,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21495,"publishedVersion":62,"revision":44,"locale":29},{"sys":21494},{"type":12,"linkType":13,"id":14},{"sys":21496},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21498},{"url":565,"details":21499,"fileName":571,"contentType":572},{"size":567,"image":21500},{"width":569,"height":570},{"sys":21502,"fields":21505},{"id":21503,"createdAt":21504},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":21506,"slug":21507,"articleIntro":21506,"category":21508},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[21509],{"metadata":21510,"sys":21513,"fields":21520},{"tags":21511,"concepts":21512},[],[],{"space":21514,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21516,"publishedVersion":521,"revision":62,"contentType":21518,"locale":29},{"sys":21515},{"type":12,"linkType":13,"id":14},{"sys":21517},{"id":21,"type":12,"linkType":22},{"sys":21519},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21521,"metaTitle":531,"metaDescription":532,"mainTitle":21522,"subtitle":550,"heroImage":21537,"ctaButton":573,"ctaLink":574},[530],{"data":21523,"content":21524,"nodeType":74},{},[21525,21531],{"data":21526,"content":21527,"nodeType":78},{},[21528],{"data":21529,"marks":21530,"value":542,"nodeType":81},{},[],{"data":21532,"content":21533,"nodeType":87},{},[21534],{"data":21535,"marks":21536,"value":549,"nodeType":81},{},[],{"metadata":21538,"sys":21541,"fields":21546},{"tags":21539,"concepts":21540},[],[],{"space":21542,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21544,"publishedVersion":62,"revision":44,"locale":29},{"sys":21543},{"type":12,"linkType":13,"id":14},{"sys":21545},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21547},{"url":565,"details":21548,"fileName":571,"contentType":572},{"size":567,"image":21549},{"width":569,"height":570},{"sys":21551,"fields":21554},{"id":21552,"createdAt":21553},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":21555,"slug":21556,"articleIntro":21555,"category":21557},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[21558],{"metadata":21559,"sys":21562,"fields":21569},{"tags":21560,"concepts":21561},[],[],{"space":21563,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21565,"publishedVersion":521,"revision":62,"contentType":21567,"locale":29},{"sys":21564},{"type":12,"linkType":13,"id":14},{"sys":21566},{"id":21,"type":12,"linkType":22},{"sys":21568},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21570,"metaTitle":531,"metaDescription":532,"mainTitle":21571,"subtitle":550,"heroImage":21586,"ctaButton":573,"ctaLink":574},[530],{"data":21572,"content":21573,"nodeType":74},{},[21574,21580],{"data":21575,"content":21576,"nodeType":78},{},[21577],{"data":21578,"marks":21579,"value":542,"nodeType":81},{},[],{"data":21581,"content":21582,"nodeType":87},{},[21583],{"data":21584,"marks":21585,"value":549,"nodeType":81},{},[],{"metadata":21587,"sys":21590,"fields":21595},{"tags":21588,"concepts":21589},[],[],{"space":21591,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21593,"publishedVersion":62,"revision":44,"locale":29},{"sys":21592},{"type":12,"linkType":13,"id":14},{"sys":21594},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21596},{"url":565,"details":21597,"fileName":571,"contentType":572},{"size":567,"image":21598},{"width":569,"height":570},{"sys":21600,"fields":21603},{"id":21601,"createdAt":21602},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":21604,"slug":21605,"articleIntro":21606,"category":21607},"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.",[21608],{"metadata":21609,"sys":21612,"fields":21619},{"tags":21610,"concepts":21611},[],[],{"space":21613,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21615,"publishedVersion":521,"revision":62,"contentType":21617,"locale":29},{"sys":21614},{"type":12,"linkType":13,"id":14},{"sys":21616},{"id":21,"type":12,"linkType":22},{"sys":21618},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21620,"metaTitle":531,"metaDescription":532,"mainTitle":21621,"subtitle":550,"heroImage":21636,"ctaButton":573,"ctaLink":574},[530],{"data":21622,"content":21623,"nodeType":74},{},[21624,21630],{"data":21625,"content":21626,"nodeType":78},{},[21627],{"data":21628,"marks":21629,"value":542,"nodeType":81},{},[],{"data":21631,"content":21632,"nodeType":87},{},[21633],{"data":21634,"marks":21635,"value":549,"nodeType":81},{},[],{"metadata":21637,"sys":21640,"fields":21645},{"tags":21638,"concepts":21639},[],[],{"space":21641,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21643,"publishedVersion":62,"revision":44,"locale":29},{"sys":21642},{"type":12,"linkType":13,"id":14},{"sys":21644},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21646},{"url":565,"details":21647,"fileName":571,"contentType":572},{"size":567,"image":21648},{"width":569,"height":570},{"sys":21650,"fields":21653},{"id":21651,"createdAt":21652},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":21654,"slug":21655,"articleIntro":21654,"category":21656},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[21657],{"metadata":21658,"sys":21661,"fields":21668},{"tags":21659,"concepts":21660},[],[],{"space":21662,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21664,"publishedVersion":521,"revision":62,"contentType":21666,"locale":29},{"sys":21663},{"type":12,"linkType":13,"id":14},{"sys":21665},{"id":21,"type":12,"linkType":22},{"sys":21667},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21669,"metaTitle":531,"metaDescription":532,"mainTitle":21670,"subtitle":550,"heroImage":21685,"ctaButton":573,"ctaLink":574},[530],{"data":21671,"content":21672,"nodeType":74},{},[21673,21679],{"data":21674,"content":21675,"nodeType":78},{},[21676],{"data":21677,"marks":21678,"value":542,"nodeType":81},{},[],{"data":21680,"content":21681,"nodeType":87},{},[21682],{"data":21683,"marks":21684,"value":549,"nodeType":81},{},[],{"metadata":21686,"sys":21689,"fields":21694},{"tags":21687,"concepts":21688},[],[],{"space":21690,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21692,"publishedVersion":62,"revision":44,"locale":29},{"sys":21691},{"type":12,"linkType":13,"id":14},{"sys":21693},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21695},{"url":565,"details":21696,"fileName":571,"contentType":572},{"size":567,"image":21697},{"width":569,"height":570},{"sys":21699,"fields":21702},{"id":21700,"createdAt":21701},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":21703,"slug":21704,"articleIntro":21703,"category":21705},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[21706],{"metadata":21707,"sys":21710,"fields":21717},{"tags":21708,"concepts":21709},[],[],{"space":21711,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21713,"publishedVersion":521,"revision":62,"contentType":21715,"locale":29},{"sys":21712},{"type":12,"linkType":13,"id":14},{"sys":21714},{"id":21,"type":12,"linkType":22},{"sys":21716},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21718,"metaTitle":531,"metaDescription":532,"mainTitle":21719,"subtitle":550,"heroImage":21734,"ctaButton":573,"ctaLink":574},[530],{"data":21720,"content":21721,"nodeType":74},{},[21722,21728],{"data":21723,"content":21724,"nodeType":78},{},[21725],{"data":21726,"marks":21727,"value":542,"nodeType":81},{},[],{"data":21729,"content":21730,"nodeType":87},{},[21731],{"data":21732,"marks":21733,"value":549,"nodeType":81},{},[],{"metadata":21735,"sys":21738,"fields":21743},{"tags":21736,"concepts":21737},[],[],{"space":21739,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21741,"publishedVersion":62,"revision":44,"locale":29},{"sys":21740},{"type":12,"linkType":13,"id":14},{"sys":21742},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21744},{"url":565,"details":21745,"fileName":571,"contentType":572},{"size":567,"image":21746},{"width":569,"height":570},{"sys":21748,"fields":21751},{"id":21749,"createdAt":21750},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":21752,"slug":21753,"articleIntro":21754,"category":21755},"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.",[21756],{"metadata":21757,"sys":21760,"fields":21767},{"tags":21758,"concepts":21759},[],[],{"space":21761,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21763,"publishedVersion":521,"revision":62,"contentType":21765,"locale":29},{"sys":21762},{"type":12,"linkType":13,"id":14},{"sys":21764},{"id":21,"type":12,"linkType":22},{"sys":21766},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21768,"metaTitle":531,"metaDescription":532,"mainTitle":21769,"subtitle":550,"heroImage":21784,"ctaButton":573,"ctaLink":574},[530],{"data":21770,"content":21771,"nodeType":74},{},[21772,21778],{"data":21773,"content":21774,"nodeType":78},{},[21775],{"data":21776,"marks":21777,"value":542,"nodeType":81},{},[],{"data":21779,"content":21780,"nodeType":87},{},[21781],{"data":21782,"marks":21783,"value":549,"nodeType":81},{},[],{"metadata":21785,"sys":21788,"fields":21793},{"tags":21786,"concepts":21787},[],[],{"space":21789,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21791,"publishedVersion":62,"revision":44,"locale":29},{"sys":21790},{"type":12,"linkType":13,"id":14},{"sys":21792},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21794},{"url":565,"details":21795,"fileName":571,"contentType":572},{"size":567,"image":21796},{"width":569,"height":570},{"sys":21798,"fields":21801},{"id":21799,"createdAt":21800},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":21802,"slug":21803,"articleIntro":21802,"category":21804},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[21805],{"metadata":21806,"sys":21809,"fields":21816},{"tags":21807,"concepts":21808},[],[],{"space":21810,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21812,"publishedVersion":521,"revision":62,"contentType":21814,"locale":29},{"sys":21811},{"type":12,"linkType":13,"id":14},{"sys":21813},{"id":21,"type":12,"linkType":22},{"sys":21815},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21817,"metaTitle":531,"metaDescription":532,"mainTitle":21818,"subtitle":550,"heroImage":21833,"ctaButton":573,"ctaLink":574},[530],{"data":21819,"content":21820,"nodeType":74},{},[21821,21827],{"data":21822,"content":21823,"nodeType":78},{},[21824],{"data":21825,"marks":21826,"value":542,"nodeType":81},{},[],{"data":21828,"content":21829,"nodeType":87},{},[21830],{"data":21831,"marks":21832,"value":549,"nodeType":81},{},[],{"metadata":21834,"sys":21837,"fields":21842},{"tags":21835,"concepts":21836},[],[],{"space":21838,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21840,"publishedVersion":62,"revision":44,"locale":29},{"sys":21839},{"type":12,"linkType":13,"id":14},{"sys":21841},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21843},{"url":565,"details":21844,"fileName":571,"contentType":572},{"size":567,"image":21845},{"width":569,"height":570},{"sys":21847,"fields":21850},{"id":21848,"createdAt":21849},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":21851,"slug":21852,"articleIntro":21851,"category":21853},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[21854],{"metadata":21855,"sys":21858,"fields":21865},{"tags":21856,"concepts":21857},[],[],{"space":21859,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21861,"publishedVersion":521,"revision":62,"contentType":21863,"locale":29},{"sys":21860},{"type":12,"linkType":13,"id":14},{"sys":21862},{"id":21,"type":12,"linkType":22},{"sys":21864},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21866,"metaTitle":531,"metaDescription":532,"mainTitle":21867,"subtitle":550,"heroImage":21882,"ctaButton":573,"ctaLink":574},[530],{"data":21868,"content":21869,"nodeType":74},{},[21870,21876],{"data":21871,"content":21872,"nodeType":78},{},[21873],{"data":21874,"marks":21875,"value":542,"nodeType":81},{},[],{"data":21877,"content":21878,"nodeType":87},{},[21879],{"data":21880,"marks":21881,"value":549,"nodeType":81},{},[],{"metadata":21883,"sys":21886,"fields":21891},{"tags":21884,"concepts":21885},[],[],{"space":21887,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21889,"publishedVersion":62,"revision":44,"locale":29},{"sys":21888},{"type":12,"linkType":13,"id":14},{"sys":21890},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21892},{"url":565,"details":21893,"fileName":571,"contentType":572},{"size":567,"image":21894},{"width":569,"height":570},{"sys":21896,"fields":21899},{"id":21897,"createdAt":21898},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":21900,"slug":21901,"articleIntro":21900,"category":21902},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[21903],{"metadata":21904,"sys":21907,"fields":21914},{"tags":21905,"concepts":21906},[],[],{"space":21908,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21910,"publishedVersion":521,"revision":62,"contentType":21912,"locale":29},{"sys":21909},{"type":12,"linkType":13,"id":14},{"sys":21911},{"id":21,"type":12,"linkType":22},{"sys":21913},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21915,"metaTitle":531,"metaDescription":532,"mainTitle":21916,"subtitle":550,"heroImage":21931,"ctaButton":573,"ctaLink":574},[530],{"data":21917,"content":21918,"nodeType":74},{},[21919,21925],{"data":21920,"content":21921,"nodeType":78},{},[21922],{"data":21923,"marks":21924,"value":542,"nodeType":81},{},[],{"data":21926,"content":21927,"nodeType":87},{},[21928],{"data":21929,"marks":21930,"value":549,"nodeType":81},{},[],{"metadata":21932,"sys":21935,"fields":21940},{"tags":21933,"concepts":21934},[],[],{"space":21936,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21938,"publishedVersion":62,"revision":44,"locale":29},{"sys":21937},{"type":12,"linkType":13,"id":14},{"sys":21939},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21941},{"url":565,"details":21942,"fileName":571,"contentType":572},{"size":567,"image":21943},{"width":569,"height":570},{"sys":21945,"fields":21948},{"id":21946,"createdAt":21947},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":21949,"slug":21950,"articleIntro":21949,"category":21951},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[21952],{"metadata":21953,"sys":21956,"fields":21963},{"tags":21954,"concepts":21955},[],[],{"space":21957,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":21959,"publishedVersion":521,"revision":62,"contentType":21961,"locale":29},{"sys":21958},{"type":12,"linkType":13,"id":14},{"sys":21960},{"id":21,"type":12,"linkType":22},{"sys":21962},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":21964,"metaTitle":531,"metaDescription":532,"mainTitle":21965,"subtitle":550,"heroImage":21980,"ctaButton":573,"ctaLink":574},[530],{"data":21966,"content":21967,"nodeType":74},{},[21968,21974],{"data":21969,"content":21970,"nodeType":78},{},[21971],{"data":21972,"marks":21973,"value":542,"nodeType":81},{},[],{"data":21975,"content":21976,"nodeType":87},{},[21977],{"data":21978,"marks":21979,"value":549,"nodeType":81},{},[],{"metadata":21981,"sys":21984,"fields":21989},{"tags":21982,"concepts":21983},[],[],{"space":21985,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":21987,"publishedVersion":62,"revision":44,"locale":29},{"sys":21986},{"type":12,"linkType":13,"id":14},{"sys":21988},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":21990},{"url":565,"details":21991,"fileName":571,"contentType":572},{"size":567,"image":21992},{"width":569,"height":570},{"sys":21994,"fields":21997},{"id":21995,"createdAt":21996},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":21998,"slug":21999,"articleIntro":21998,"category":22000},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[22001],{"metadata":22002,"sys":22005,"fields":22012},{"tags":22003,"concepts":22004},[],[],{"space":22006,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22008,"publishedVersion":521,"revision":62,"contentType":22010,"locale":29},{"sys":22007},{"type":12,"linkType":13,"id":14},{"sys":22009},{"id":21,"type":12,"linkType":22},{"sys":22011},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22013,"metaTitle":531,"metaDescription":532,"mainTitle":22014,"subtitle":550,"heroImage":22029,"ctaButton":573,"ctaLink":574},[530],{"data":22015,"content":22016,"nodeType":74},{},[22017,22023],{"data":22018,"content":22019,"nodeType":78},{},[22020],{"data":22021,"marks":22022,"value":542,"nodeType":81},{},[],{"data":22024,"content":22025,"nodeType":87},{},[22026],{"data":22027,"marks":22028,"value":549,"nodeType":81},{},[],{"metadata":22030,"sys":22033,"fields":22038},{"tags":22031,"concepts":22032},[],[],{"space":22034,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22036,"publishedVersion":62,"revision":44,"locale":29},{"sys":22035},{"type":12,"linkType":13,"id":14},{"sys":22037},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22039},{"url":565,"details":22040,"fileName":571,"contentType":572},{"size":567,"image":22041},{"width":569,"height":570},{"sys":22043,"fields":22046},{"id":22044,"createdAt":22045},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":22047,"slug":22048,"articleIntro":22047,"category":22049},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[22050],{"metadata":22051,"sys":22054,"fields":22061},{"tags":22052,"concepts":22053},[],[],{"space":22055,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22057,"publishedVersion":521,"revision":62,"contentType":22059,"locale":29},{"sys":22056},{"type":12,"linkType":13,"id":14},{"sys":22058},{"id":21,"type":12,"linkType":22},{"sys":22060},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22062,"metaTitle":531,"metaDescription":532,"mainTitle":22063,"subtitle":550,"heroImage":22078,"ctaButton":573,"ctaLink":574},[530],{"data":22064,"content":22065,"nodeType":74},{},[22066,22072],{"data":22067,"content":22068,"nodeType":78},{},[22069],{"data":22070,"marks":22071,"value":542,"nodeType":81},{},[],{"data":22073,"content":22074,"nodeType":87},{},[22075],{"data":22076,"marks":22077,"value":549,"nodeType":81},{},[],{"metadata":22079,"sys":22082,"fields":22087},{"tags":22080,"concepts":22081},[],[],{"space":22083,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22085,"publishedVersion":62,"revision":44,"locale":29},{"sys":22084},{"type":12,"linkType":13,"id":14},{"sys":22086},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22088},{"url":565,"details":22089,"fileName":571,"contentType":572},{"size":567,"image":22090},{"width":569,"height":570},{"sys":22092,"fields":22095},{"id":22093,"createdAt":22094},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":22096,"slug":22097,"articleIntro":22096,"category":22098},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[22099],{"metadata":22100,"sys":22103,"fields":22110},{"tags":22101,"concepts":22102},[],[],{"space":22104,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22106,"publishedVersion":521,"revision":62,"contentType":22108,"locale":29},{"sys":22105},{"type":12,"linkType":13,"id":14},{"sys":22107},{"id":21,"type":12,"linkType":22},{"sys":22109},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22111,"metaTitle":531,"metaDescription":532,"mainTitle":22112,"subtitle":550,"heroImage":22127,"ctaButton":573,"ctaLink":574},[530],{"data":22113,"content":22114,"nodeType":74},{},[22115,22121],{"data":22116,"content":22117,"nodeType":78},{},[22118],{"data":22119,"marks":22120,"value":542,"nodeType":81},{},[],{"data":22122,"content":22123,"nodeType":87},{},[22124],{"data":22125,"marks":22126,"value":549,"nodeType":81},{},[],{"metadata":22128,"sys":22131,"fields":22136},{"tags":22129,"concepts":22130},[],[],{"space":22132,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22134,"publishedVersion":62,"revision":44,"locale":29},{"sys":22133},{"type":12,"linkType":13,"id":14},{"sys":22135},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22137},{"url":565,"details":22138,"fileName":571,"contentType":572},{"size":567,"image":22139},{"width":569,"height":570},{"sys":22141,"fields":22144},{"id":22142,"createdAt":22143},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":22145,"slug":22146,"articleIntro":22145,"category":22147},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[22148],{"metadata":22149,"sys":22152,"fields":22159},{"tags":22150,"concepts":22151},[],[],{"space":22153,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22155,"publishedVersion":521,"revision":62,"contentType":22157,"locale":29},{"sys":22154},{"type":12,"linkType":13,"id":14},{"sys":22156},{"id":21,"type":12,"linkType":22},{"sys":22158},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22160,"metaTitle":531,"metaDescription":532,"mainTitle":22161,"subtitle":550,"heroImage":22176,"ctaButton":573,"ctaLink":574},[530],{"data":22162,"content":22163,"nodeType":74},{},[22164,22170],{"data":22165,"content":22166,"nodeType":78},{},[22167],{"data":22168,"marks":22169,"value":542,"nodeType":81},{},[],{"data":22171,"content":22172,"nodeType":87},{},[22173],{"data":22174,"marks":22175,"value":549,"nodeType":81},{},[],{"metadata":22177,"sys":22180,"fields":22185},{"tags":22178,"concepts":22179},[],[],{"space":22181,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22183,"publishedVersion":62,"revision":44,"locale":29},{"sys":22182},{"type":12,"linkType":13,"id":14},{"sys":22184},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22186},{"url":565,"details":22187,"fileName":571,"contentType":572},{"size":567,"image":22188},{"width":569,"height":570},{"sys":22190,"fields":22193},{"id":22191,"createdAt":22192},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":22194,"slug":22195,"articleIntro":22194,"category":22196},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[22197],{"metadata":22198,"sys":22201,"fields":22208},{"tags":22199,"concepts":22200},[],[],{"space":22202,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22204,"publishedVersion":521,"revision":62,"contentType":22206,"locale":29},{"sys":22203},{"type":12,"linkType":13,"id":14},{"sys":22205},{"id":21,"type":12,"linkType":22},{"sys":22207},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22209,"metaTitle":531,"metaDescription":532,"mainTitle":22210,"subtitle":550,"heroImage":22225,"ctaButton":573,"ctaLink":574},[530],{"data":22211,"content":22212,"nodeType":74},{},[22213,22219],{"data":22214,"content":22215,"nodeType":78},{},[22216],{"data":22217,"marks":22218,"value":542,"nodeType":81},{},[],{"data":22220,"content":22221,"nodeType":87},{},[22222],{"data":22223,"marks":22224,"value":549,"nodeType":81},{},[],{"metadata":22226,"sys":22229,"fields":22234},{"tags":22227,"concepts":22228},[],[],{"space":22230,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22232,"publishedVersion":62,"revision":44,"locale":29},{"sys":22231},{"type":12,"linkType":13,"id":14},{"sys":22233},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22235},{"url":565,"details":22236,"fileName":571,"contentType":572},{"size":567,"image":22237},{"width":569,"height":570},{"sys":22239,"fields":22242},{"id":22240,"createdAt":22241},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":22243,"slug":22244,"articleIntro":22243,"category":22245},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[22246],{"metadata":22247,"sys":22250,"fields":22257},{"tags":22248,"concepts":22249},[],[],{"space":22251,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22253,"publishedVersion":521,"revision":62,"contentType":22255,"locale":29},{"sys":22252},{"type":12,"linkType":13,"id":14},{"sys":22254},{"id":21,"type":12,"linkType":22},{"sys":22256},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22258,"metaTitle":531,"metaDescription":532,"mainTitle":22259,"subtitle":550,"heroImage":22274,"ctaButton":573,"ctaLink":574},[530],{"data":22260,"content":22261,"nodeType":74},{},[22262,22268],{"data":22263,"content":22264,"nodeType":78},{},[22265],{"data":22266,"marks":22267,"value":542,"nodeType":81},{},[],{"data":22269,"content":22270,"nodeType":87},{},[22271],{"data":22272,"marks":22273,"value":549,"nodeType":81},{},[],{"metadata":22275,"sys":22278,"fields":22283},{"tags":22276,"concepts":22277},[],[],{"space":22279,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22281,"publishedVersion":62,"revision":44,"locale":29},{"sys":22280},{"type":12,"linkType":13,"id":14},{"sys":22282},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22284},{"url":565,"details":22285,"fileName":571,"contentType":572},{"size":567,"image":22286},{"width":569,"height":570},{"sys":22288,"fields":22291},{"id":22289,"createdAt":22290},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":22292,"slug":22293,"articleIntro":22292,"category":22294},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[22295],{"metadata":22296,"sys":22299,"fields":22306},{"tags":22297,"concepts":22298},[],[],{"space":22300,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22302,"publishedVersion":521,"revision":62,"contentType":22304,"locale":29},{"sys":22301},{"type":12,"linkType":13,"id":14},{"sys":22303},{"id":21,"type":12,"linkType":22},{"sys":22305},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22307,"metaTitle":531,"metaDescription":532,"mainTitle":22308,"subtitle":550,"heroImage":22323,"ctaButton":573,"ctaLink":574},[530],{"data":22309,"content":22310,"nodeType":74},{},[22311,22317],{"data":22312,"content":22313,"nodeType":78},{},[22314],{"data":22315,"marks":22316,"value":542,"nodeType":81},{},[],{"data":22318,"content":22319,"nodeType":87},{},[22320],{"data":22321,"marks":22322,"value":549,"nodeType":81},{},[],{"metadata":22324,"sys":22327,"fields":22332},{"tags":22325,"concepts":22326},[],[],{"space":22328,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22330,"publishedVersion":62,"revision":44,"locale":29},{"sys":22329},{"type":12,"linkType":13,"id":14},{"sys":22331},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22333},{"url":565,"details":22334,"fileName":571,"contentType":572},{"size":567,"image":22335},{"width":569,"height":570},{"sys":22337,"fields":22340},{"id":22338,"createdAt":22339},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":22341,"slug":22342,"articleIntro":22341,"category":22343},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[22344],{"metadata":22345,"sys":22348,"fields":22355},{"tags":22346,"concepts":22347},[],[],{"space":22349,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22351,"publishedVersion":521,"revision":62,"contentType":22353,"locale":29},{"sys":22350},{"type":12,"linkType":13,"id":14},{"sys":22352},{"id":21,"type":12,"linkType":22},{"sys":22354},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22356,"metaTitle":531,"metaDescription":532,"mainTitle":22357,"subtitle":550,"heroImage":22372,"ctaButton":573,"ctaLink":574},[530],{"data":22358,"content":22359,"nodeType":74},{},[22360,22366],{"data":22361,"content":22362,"nodeType":78},{},[22363],{"data":22364,"marks":22365,"value":542,"nodeType":81},{},[],{"data":22367,"content":22368,"nodeType":87},{},[22369],{"data":22370,"marks":22371,"value":549,"nodeType":81},{},[],{"metadata":22373,"sys":22376,"fields":22381},{"tags":22374,"concepts":22375},[],[],{"space":22377,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22379,"publishedVersion":62,"revision":44,"locale":29},{"sys":22378},{"type":12,"linkType":13,"id":14},{"sys":22380},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22382},{"url":565,"details":22383,"fileName":571,"contentType":572},{"size":567,"image":22384},{"width":569,"height":570},{"sys":22386,"fields":22389},{"id":22387,"createdAt":22388},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":22390,"slug":22391,"articleIntro":22392,"category":22393},"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.",[22394],{"metadata":22395,"sys":22398,"fields":22405},{"tags":22396,"concepts":22397},[],[],{"space":22399,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22401,"publishedVersion":521,"revision":62,"contentType":22403,"locale":29},{"sys":22400},{"type":12,"linkType":13,"id":14},{"sys":22402},{"id":21,"type":12,"linkType":22},{"sys":22404},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22406,"metaTitle":531,"metaDescription":532,"mainTitle":22407,"subtitle":550,"heroImage":22422,"ctaButton":573,"ctaLink":574},[530],{"data":22408,"content":22409,"nodeType":74},{},[22410,22416],{"data":22411,"content":22412,"nodeType":78},{},[22413],{"data":22414,"marks":22415,"value":542,"nodeType":81},{},[],{"data":22417,"content":22418,"nodeType":87},{},[22419],{"data":22420,"marks":22421,"value":549,"nodeType":81},{},[],{"metadata":22423,"sys":22426,"fields":22431},{"tags":22424,"concepts":22425},[],[],{"space":22427,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22429,"publishedVersion":62,"revision":44,"locale":29},{"sys":22428},{"type":12,"linkType":13,"id":14},{"sys":22430},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22432},{"url":565,"details":22433,"fileName":571,"contentType":572},{"size":567,"image":22434},{"width":569,"height":570},{"sys":22436,"fields":22439},{"id":22437,"createdAt":22438},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":22440,"slug":22441,"articleIntro":22440,"category":22442},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[22443],{"metadata":22444,"sys":22447,"fields":22454},{"tags":22445,"concepts":22446},[],[],{"space":22448,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22450,"publishedVersion":521,"revision":62,"contentType":22452,"locale":29},{"sys":22449},{"type":12,"linkType":13,"id":14},{"sys":22451},{"id":21,"type":12,"linkType":22},{"sys":22453},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22455,"metaTitle":531,"metaDescription":532,"mainTitle":22456,"subtitle":550,"heroImage":22471,"ctaButton":573,"ctaLink":574},[530],{"data":22457,"content":22458,"nodeType":74},{},[22459,22465],{"data":22460,"content":22461,"nodeType":78},{},[22462],{"data":22463,"marks":22464,"value":542,"nodeType":81},{},[],{"data":22466,"content":22467,"nodeType":87},{},[22468],{"data":22469,"marks":22470,"value":549,"nodeType":81},{},[],{"metadata":22472,"sys":22475,"fields":22480},{"tags":22473,"concepts":22474},[],[],{"space":22476,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22478,"publishedVersion":62,"revision":44,"locale":29},{"sys":22477},{"type":12,"linkType":13,"id":14},{"sys":22479},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22481},{"url":565,"details":22482,"fileName":571,"contentType":572},{"size":567,"image":22483},{"width":569,"height":570},{"sys":22485,"fields":22488},{"id":22486,"createdAt":22487},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":22489,"slug":22490,"articleIntro":22489,"category":22491},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[22492],{"metadata":22493,"sys":22496,"fields":22503},{"tags":22494,"concepts":22495},[],[],{"space":22497,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22499,"publishedVersion":521,"revision":62,"contentType":22501,"locale":29},{"sys":22498},{"type":12,"linkType":13,"id":14},{"sys":22500},{"id":21,"type":12,"linkType":22},{"sys":22502},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22504,"metaTitle":531,"metaDescription":532,"mainTitle":22505,"subtitle":550,"heroImage":22520,"ctaButton":573,"ctaLink":574},[530],{"data":22506,"content":22507,"nodeType":74},{},[22508,22514],{"data":22509,"content":22510,"nodeType":78},{},[22511],{"data":22512,"marks":22513,"value":542,"nodeType":81},{},[],{"data":22515,"content":22516,"nodeType":87},{},[22517],{"data":22518,"marks":22519,"value":549,"nodeType":81},{},[],{"metadata":22521,"sys":22524,"fields":22529},{"tags":22522,"concepts":22523},[],[],{"space":22525,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22527,"publishedVersion":62,"revision":44,"locale":29},{"sys":22526},{"type":12,"linkType":13,"id":14},{"sys":22528},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22530},{"url":565,"details":22531,"fileName":571,"contentType":572},{"size":567,"image":22532},{"width":569,"height":570},{"sys":22534,"fields":22537},{"id":22535,"createdAt":22536},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":22538,"slug":22539,"articleIntro":22538,"category":22540},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[22541],{"metadata":22542,"sys":22545,"fields":22552},{"tags":22543,"concepts":22544},[],[],{"space":22546,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22548,"publishedVersion":521,"revision":62,"contentType":22550,"locale":29},{"sys":22547},{"type":12,"linkType":13,"id":14},{"sys":22549},{"id":21,"type":12,"linkType":22},{"sys":22551},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22553,"metaTitle":531,"metaDescription":532,"mainTitle":22554,"subtitle":550,"heroImage":22569,"ctaButton":573,"ctaLink":574},[530],{"data":22555,"content":22556,"nodeType":74},{},[22557,22563],{"data":22558,"content":22559,"nodeType":78},{},[22560],{"data":22561,"marks":22562,"value":542,"nodeType":81},{},[],{"data":22564,"content":22565,"nodeType":87},{},[22566],{"data":22567,"marks":22568,"value":549,"nodeType":81},{},[],{"metadata":22570,"sys":22573,"fields":22578},{"tags":22571,"concepts":22572},[],[],{"space":22574,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22576,"publishedVersion":62,"revision":44,"locale":29},{"sys":22575},{"type":12,"linkType":13,"id":14},{"sys":22577},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22579},{"url":565,"details":22580,"fileName":571,"contentType":572},{"size":567,"image":22581},{"width":569,"height":570},{"sys":22583,"fields":22586},{"id":22584,"createdAt":22585},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":22587,"slug":22588,"articleIntro":-1,"category":22589},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[22590],{"metadata":22591,"sys":22594,"fields":22601},{"tags":22592,"concepts":22593},[],[],{"space":22595,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22597,"publishedVersion":521,"revision":62,"contentType":22599,"locale":29},{"sys":22596},{"type":12,"linkType":13,"id":14},{"sys":22598},{"id":21,"type":12,"linkType":22},{"sys":22600},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22602,"metaTitle":531,"metaDescription":532,"mainTitle":22603,"subtitle":550,"heroImage":22618,"ctaButton":573,"ctaLink":574},[530],{"data":22604,"content":22605,"nodeType":74},{},[22606,22612],{"data":22607,"content":22608,"nodeType":78},{},[22609],{"data":22610,"marks":22611,"value":542,"nodeType":81},{},[],{"data":22613,"content":22614,"nodeType":87},{},[22615],{"data":22616,"marks":22617,"value":549,"nodeType":81},{},[],{"metadata":22619,"sys":22622,"fields":22627},{"tags":22620,"concepts":22621},[],[],{"space":22623,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22625,"publishedVersion":62,"revision":44,"locale":29},{"sys":22624},{"type":12,"linkType":13,"id":14},{"sys":22626},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22628},{"url":565,"details":22629,"fileName":571,"contentType":572},{"size":567,"image":22630},{"width":569,"height":570},{"sys":22632,"fields":22635},{"id":22633,"createdAt":22634},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":22636,"slug":22637,"articleIntro":22636,"category":22638},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[22639],{"metadata":22640,"sys":22643,"fields":22650},{"tags":22641,"concepts":22642},[],[],{"space":22644,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22646,"publishedVersion":521,"revision":62,"contentType":22648,"locale":29},{"sys":22645},{"type":12,"linkType":13,"id":14},{"sys":22647},{"id":21,"type":12,"linkType":22},{"sys":22649},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22651,"metaTitle":531,"metaDescription":532,"mainTitle":22652,"subtitle":550,"heroImage":22667,"ctaButton":573,"ctaLink":574},[530],{"data":22653,"content":22654,"nodeType":74},{},[22655,22661],{"data":22656,"content":22657,"nodeType":78},{},[22658],{"data":22659,"marks":22660,"value":542,"nodeType":81},{},[],{"data":22662,"content":22663,"nodeType":87},{},[22664],{"data":22665,"marks":22666,"value":549,"nodeType":81},{},[],{"metadata":22668,"sys":22671,"fields":22676},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22674,"publishedVersion":62,"revision":44,"locale":29},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22677},{"url":565,"details":22678,"fileName":571,"contentType":572},{"size":567,"image":22679},{"width":569,"height":570},{"sys":22681,"fields":22684},{"id":22682,"createdAt":22683},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":22685,"slug":22686,"articleIntro":22685,"category":22687},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[22688],{"metadata":22689,"sys":22692,"fields":22699},{"tags":22690,"concepts":22691},[],[],{"space":22693,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22695,"publishedVersion":521,"revision":62,"contentType":22697,"locale":29},{"sys":22694},{"type":12,"linkType":13,"id":14},{"sys":22696},{"id":21,"type":12,"linkType":22},{"sys":22698},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22700,"metaTitle":531,"metaDescription":532,"mainTitle":22701,"subtitle":550,"heroImage":22716,"ctaButton":573,"ctaLink":574},[530],{"data":22702,"content":22703,"nodeType":74},{},[22704,22710],{"data":22705,"content":22706,"nodeType":78},{},[22707],{"data":22708,"marks":22709,"value":542,"nodeType":81},{},[],{"data":22711,"content":22712,"nodeType":87},{},[22713],{"data":22714,"marks":22715,"value":549,"nodeType":81},{},[],{"metadata":22717,"sys":22720,"fields":22725},{"tags":22718,"concepts":22719},[],[],{"space":22721,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22723,"publishedVersion":62,"revision":44,"locale":29},{"sys":22722},{"type":12,"linkType":13,"id":14},{"sys":22724},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22726},{"url":565,"details":22727,"fileName":571,"contentType":572},{"size":567,"image":22728},{"width":569,"height":570},{"sys":22730,"fields":22733},{"id":22731,"createdAt":22732},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":22734,"slug":22735,"articleIntro":22734,"category":22736},"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",[22737],{"metadata":22738,"sys":22741,"fields":22748},{"tags":22739,"concepts":22740},[],[],{"space":22742,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22744,"publishedVersion":521,"revision":62,"contentType":22746,"locale":29},{"sys":22743},{"type":12,"linkType":13,"id":14},{"sys":22745},{"id":21,"type":12,"linkType":22},{"sys":22747},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22749,"metaTitle":531,"metaDescription":532,"mainTitle":22750,"subtitle":550,"heroImage":22765,"ctaButton":573,"ctaLink":574},[530],{"data":22751,"content":22752,"nodeType":74},{},[22753,22759],{"data":22754,"content":22755,"nodeType":78},{},[22756],{"data":22757,"marks":22758,"value":542,"nodeType":81},{},[],{"data":22760,"content":22761,"nodeType":87},{},[22762],{"data":22763,"marks":22764,"value":549,"nodeType":81},{},[],{"metadata":22766,"sys":22769,"fields":22774},{"tags":22767,"concepts":22768},[],[],{"space":22770,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22772,"publishedVersion":62,"revision":44,"locale":29},{"sys":22771},{"type":12,"linkType":13,"id":14},{"sys":22773},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22775},{"url":565,"details":22776,"fileName":571,"contentType":572},{"size":567,"image":22777},{"width":569,"height":570},{"sys":22779,"fields":22782},{"id":22780,"createdAt":22781},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":22783,"slug":22784,"articleIntro":22783,"category":22785},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[22786],{"metadata":22787,"sys":22790,"fields":22797},{"tags":22788,"concepts":22789},[],[],{"space":22791,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22793,"publishedVersion":521,"revision":62,"contentType":22795,"locale":29},{"sys":22792},{"type":12,"linkType":13,"id":14},{"sys":22794},{"id":21,"type":12,"linkType":22},{"sys":22796},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22798,"metaTitle":531,"metaDescription":532,"mainTitle":22799,"subtitle":550,"heroImage":22814,"ctaButton":573,"ctaLink":574},[530],{"data":22800,"content":22801,"nodeType":74},{},[22802,22808],{"data":22803,"content":22804,"nodeType":78},{},[22805],{"data":22806,"marks":22807,"value":542,"nodeType":81},{},[],{"data":22809,"content":22810,"nodeType":87},{},[22811],{"data":22812,"marks":22813,"value":549,"nodeType":81},{},[],{"metadata":22815,"sys":22818,"fields":22823},{"tags":22816,"concepts":22817},[],[],{"space":22819,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22821,"publishedVersion":62,"revision":44,"locale":29},{"sys":22820},{"type":12,"linkType":13,"id":14},{"sys":22822},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22824},{"url":565,"details":22825,"fileName":571,"contentType":572},{"size":567,"image":22826},{"width":569,"height":570},{"sys":22828,"fields":22831},{"id":22829,"createdAt":22830},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":22832,"slug":22833,"articleIntro":22832,"category":22834},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[22835],{"metadata":22836,"sys":22839,"fields":22846},{"tags":22837,"concepts":22838},[],[],{"space":22840,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22842,"publishedVersion":521,"revision":62,"contentType":22844,"locale":29},{"sys":22841},{"type":12,"linkType":13,"id":14},{"sys":22843},{"id":21,"type":12,"linkType":22},{"sys":22845},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22847,"metaTitle":531,"metaDescription":532,"mainTitle":22848,"subtitle":550,"heroImage":22863,"ctaButton":573,"ctaLink":574},[530],{"data":22849,"content":22850,"nodeType":74},{},[22851,22857],{"data":22852,"content":22853,"nodeType":78},{},[22854],{"data":22855,"marks":22856,"value":542,"nodeType":81},{},[],{"data":22858,"content":22859,"nodeType":87},{},[22860],{"data":22861,"marks":22862,"value":549,"nodeType":81},{},[],{"metadata":22864,"sys":22867,"fields":22872},{"tags":22865,"concepts":22866},[],[],{"space":22868,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22870,"publishedVersion":62,"revision":44,"locale":29},{"sys":22869},{"type":12,"linkType":13,"id":14},{"sys":22871},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22873},{"url":565,"details":22874,"fileName":571,"contentType":572},{"size":567,"image":22875},{"width":569,"height":570},{"sys":22877,"fields":22880},{"id":22878,"createdAt":22879},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":22881,"slug":22882,"articleIntro":22881,"category":22883},"2768 - Intérêts courus","compte-2768-interets-courus",[22884],{"metadata":22885,"sys":22888,"fields":22895},{"tags":22886,"concepts":22887},[],[],{"space":22889,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22891,"publishedVersion":521,"revision":62,"contentType":22893,"locale":29},{"sys":22890},{"type":12,"linkType":13,"id":14},{"sys":22892},{"id":21,"type":12,"linkType":22},{"sys":22894},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22896,"metaTitle":531,"metaDescription":532,"mainTitle":22897,"subtitle":550,"heroImage":22912,"ctaButton":573,"ctaLink":574},[530],{"data":22898,"content":22899,"nodeType":74},{},[22900,22906],{"data":22901,"content":22902,"nodeType":78},{},[22903],{"data":22904,"marks":22905,"value":542,"nodeType":81},{},[],{"data":22907,"content":22908,"nodeType":87},{},[22909],{"data":22910,"marks":22911,"value":549,"nodeType":81},{},[],{"metadata":22913,"sys":22916,"fields":22921},{"tags":22914,"concepts":22915},[],[],{"space":22917,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22919,"publishedVersion":62,"revision":44,"locale":29},{"sys":22918},{"type":12,"linkType":13,"id":14},{"sys":22920},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22922},{"url":565,"details":22923,"fileName":571,"contentType":572},{"size":567,"image":22924},{"width":569,"height":570},{"sys":22926,"fields":22929},{"id":22927,"createdAt":22928},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":22930,"slug":22931,"articleIntro":22930,"category":22932},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[22933],{"metadata":22934,"sys":22937,"fields":22944},{"tags":22935,"concepts":22936},[],[],{"space":22938,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22940,"publishedVersion":521,"revision":62,"contentType":22942,"locale":29},{"sys":22939},{"type":12,"linkType":13,"id":14},{"sys":22941},{"id":21,"type":12,"linkType":22},{"sys":22943},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22945,"metaTitle":531,"metaDescription":532,"mainTitle":22946,"subtitle":550,"heroImage":22961,"ctaButton":573,"ctaLink":574},[530],{"data":22947,"content":22948,"nodeType":74},{},[22949,22955],{"data":22950,"content":22951,"nodeType":78},{},[22952],{"data":22953,"marks":22954,"value":542,"nodeType":81},{},[],{"data":22956,"content":22957,"nodeType":87},{},[22958],{"data":22959,"marks":22960,"value":549,"nodeType":81},{},[],{"metadata":22962,"sys":22965,"fields":22970},{"tags":22963,"concepts":22964},[],[],{"space":22966,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":22968,"publishedVersion":62,"revision":44,"locale":29},{"sys":22967},{"type":12,"linkType":13,"id":14},{"sys":22969},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":22971},{"url":565,"details":22972,"fileName":571,"contentType":572},{"size":567,"image":22973},{"width":569,"height":570},{"sys":22975,"fields":22978},{"id":22976,"createdAt":22977},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":22979,"slug":22980,"articleIntro":-1,"category":22981},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[22982],{"metadata":22983,"sys":22986,"fields":22993},{"tags":22984,"concepts":22985},[],[],{"space":22987,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":22989,"publishedVersion":521,"revision":62,"contentType":22991,"locale":29},{"sys":22988},{"type":12,"linkType":13,"id":14},{"sys":22990},{"id":21,"type":12,"linkType":22},{"sys":22992},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":22994,"metaTitle":531,"metaDescription":532,"mainTitle":22995,"subtitle":550,"heroImage":23010,"ctaButton":573,"ctaLink":574},[530],{"data":22996,"content":22997,"nodeType":74},{},[22998,23004],{"data":22999,"content":23000,"nodeType":78},{},[23001],{"data":23002,"marks":23003,"value":542,"nodeType":81},{},[],{"data":23005,"content":23006,"nodeType":87},{},[23007],{"data":23008,"marks":23009,"value":549,"nodeType":81},{},[],{"metadata":23011,"sys":23014,"fields":23019},{"tags":23012,"concepts":23013},[],[],{"space":23015,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23017,"publishedVersion":62,"revision":44,"locale":29},{"sys":23016},{"type":12,"linkType":13,"id":14},{"sys":23018},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23020},{"url":565,"details":23021,"fileName":571,"contentType":572},{"size":567,"image":23022},{"width":569,"height":570},{"sys":23024,"fields":23027},{"id":23025,"createdAt":23026},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":23028,"slug":23029,"articleIntro":-1,"category":23030},"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",[23031],{"metadata":23032,"sys":23035,"fields":23042},{"tags":23033,"concepts":23034},[],[],{"space":23036,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23038,"publishedVersion":521,"revision":62,"contentType":23040,"locale":29},{"sys":23037},{"type":12,"linkType":13,"id":14},{"sys":23039},{"id":21,"type":12,"linkType":22},{"sys":23041},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23043,"metaTitle":531,"metaDescription":532,"mainTitle":23044,"subtitle":550,"heroImage":23059,"ctaButton":573,"ctaLink":574},[530],{"data":23045,"content":23046,"nodeType":74},{},[23047,23053],{"data":23048,"content":23049,"nodeType":78},{},[23050],{"data":23051,"marks":23052,"value":542,"nodeType":81},{},[],{"data":23054,"content":23055,"nodeType":87},{},[23056],{"data":23057,"marks":23058,"value":549,"nodeType":81},{},[],{"metadata":23060,"sys":23063,"fields":23068},{"tags":23061,"concepts":23062},[],[],{"space":23064,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23066,"publishedVersion":62,"revision":44,"locale":29},{"sys":23065},{"type":12,"linkType":13,"id":14},{"sys":23067},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23069},{"url":565,"details":23070,"fileName":571,"contentType":572},{"size":567,"image":23071},{"width":569,"height":570},{"sys":23073,"fields":23076},{"id":23074,"createdAt":23075},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":23077,"slug":23078,"articleIntro":23077,"category":23079},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[23080],{"metadata":23081,"sys":23084,"fields":23091},{"tags":23082,"concepts":23083},[],[],{"space":23085,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23087,"publishedVersion":521,"revision":62,"contentType":23089,"locale":29},{"sys":23086},{"type":12,"linkType":13,"id":14},{"sys":23088},{"id":21,"type":12,"linkType":22},{"sys":23090},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23092,"metaTitle":531,"metaDescription":532,"mainTitle":23093,"subtitle":550,"heroImage":23108,"ctaButton":573,"ctaLink":574},[530],{"data":23094,"content":23095,"nodeType":74},{},[23096,23102],{"data":23097,"content":23098,"nodeType":78},{},[23099],{"data":23100,"marks":23101,"value":542,"nodeType":81},{},[],{"data":23103,"content":23104,"nodeType":87},{},[23105],{"data":23106,"marks":23107,"value":549,"nodeType":81},{},[],{"metadata":23109,"sys":23112,"fields":23117},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23115,"publishedVersion":62,"revision":44,"locale":29},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23118},{"url":565,"details":23119,"fileName":571,"contentType":572},{"size":567,"image":23120},{"width":569,"height":570},{"sys":23122,"fields":23125},{"id":23123,"createdAt":23124},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":23126,"slug":23127,"articleIntro":23126,"category":23128},"Compte 503 - Actions","compte-503-actions",[23129],{"metadata":23130,"sys":23133,"fields":23140},{"tags":23131,"concepts":23132},[],[],{"space":23134,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23136,"publishedVersion":521,"revision":62,"contentType":23138,"locale":29},{"sys":23135},{"type":12,"linkType":13,"id":14},{"sys":23137},{"id":21,"type":12,"linkType":22},{"sys":23139},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23141,"metaTitle":531,"metaDescription":532,"mainTitle":23142,"subtitle":550,"heroImage":23157,"ctaButton":573,"ctaLink":574},[530],{"data":23143,"content":23144,"nodeType":74},{},[23145,23151],{"data":23146,"content":23147,"nodeType":78},{},[23148],{"data":23149,"marks":23150,"value":542,"nodeType":81},{},[],{"data":23152,"content":23153,"nodeType":87},{},[23154],{"data":23155,"marks":23156,"value":549,"nodeType":81},{},[],{"metadata":23158,"sys":23161,"fields":23166},{"tags":23159,"concepts":23160},[],[],{"space":23162,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23164,"publishedVersion":62,"revision":44,"locale":29},{"sys":23163},{"type":12,"linkType":13,"id":14},{"sys":23165},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23167},{"url":565,"details":23168,"fileName":571,"contentType":572},{"size":567,"image":23169},{"width":569,"height":570},{"sys":23171,"fields":23174},{"id":23172,"createdAt":23173},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":23175,"slug":23176,"articleIntro":23177,"category":23178},"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.",[23179],{"metadata":23180,"sys":23183,"fields":23190},{"tags":23181,"concepts":23182},[],[],{"space":23184,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23186,"publishedVersion":521,"revision":62,"contentType":23188,"locale":29},{"sys":23185},{"type":12,"linkType":13,"id":14},{"sys":23187},{"id":21,"type":12,"linkType":22},{"sys":23189},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23191,"metaTitle":531,"metaDescription":532,"mainTitle":23192,"subtitle":550,"heroImage":23207,"ctaButton":573,"ctaLink":574},[530],{"data":23193,"content":23194,"nodeType":74},{},[23195,23201],{"data":23196,"content":23197,"nodeType":78},{},[23198],{"data":23199,"marks":23200,"value":542,"nodeType":81},{},[],{"data":23202,"content":23203,"nodeType":87},{},[23204],{"data":23205,"marks":23206,"value":549,"nodeType":81},{},[],{"metadata":23208,"sys":23211,"fields":23216},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23214,"publishedVersion":62,"revision":44,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23217},{"url":565,"details":23218,"fileName":571,"contentType":572},{"size":567,"image":23219},{"width":569,"height":570},{"sys":23221,"fields":23224},{"id":23222,"createdAt":23223},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":23225,"slug":23226,"articleIntro":23225,"category":23227},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[23228],{"metadata":23229,"sys":23232,"fields":23239},{"tags":23230,"concepts":23231},[],[],{"space":23233,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23235,"publishedVersion":521,"revision":62,"contentType":23237,"locale":29},{"sys":23234},{"type":12,"linkType":13,"id":14},{"sys":23236},{"id":21,"type":12,"linkType":22},{"sys":23238},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23240,"metaTitle":531,"metaDescription":532,"mainTitle":23241,"subtitle":550,"heroImage":23256,"ctaButton":573,"ctaLink":574},[530],{"data":23242,"content":23243,"nodeType":74},{},[23244,23250],{"data":23245,"content":23246,"nodeType":78},{},[23247],{"data":23248,"marks":23249,"value":542,"nodeType":81},{},[],{"data":23251,"content":23252,"nodeType":87},{},[23253],{"data":23254,"marks":23255,"value":549,"nodeType":81},{},[],{"metadata":23257,"sys":23260,"fields":23265},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23263,"publishedVersion":62,"revision":44,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23266},{"url":565,"details":23267,"fileName":571,"contentType":572},{"size":567,"image":23268},{"width":569,"height":570},{"sys":23270,"fields":23273},{"id":23271,"createdAt":23272},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":23274,"slug":23275,"articleIntro":23274,"category":23276},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[23277],{"metadata":23278,"sys":23281,"fields":23288},{"tags":23279,"concepts":23280},[],[],{"space":23282,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23284,"publishedVersion":521,"revision":62,"contentType":23286,"locale":29},{"sys":23283},{"type":12,"linkType":13,"id":14},{"sys":23285},{"id":21,"type":12,"linkType":22},{"sys":23287},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23289,"metaTitle":531,"metaDescription":532,"mainTitle":23290,"subtitle":550,"heroImage":23305,"ctaButton":573,"ctaLink":574},[530],{"data":23291,"content":23292,"nodeType":74},{},[23293,23299],{"data":23294,"content":23295,"nodeType":78},{},[23296],{"data":23297,"marks":23298,"value":542,"nodeType":81},{},[],{"data":23300,"content":23301,"nodeType":87},{},[23302],{"data":23303,"marks":23304,"value":549,"nodeType":81},{},[],{"metadata":23306,"sys":23309,"fields":23314},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23312,"publishedVersion":62,"revision":44,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23315},{"url":565,"details":23316,"fileName":571,"contentType":572},{"size":567,"image":23317},{"width":569,"height":570},{"sys":23319,"fields":23322},{"id":23320,"createdAt":23321},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":23323,"slug":23324,"articleIntro":23323,"category":23325},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[23326],{"metadata":23327,"sys":23330,"fields":23337},{"tags":23328,"concepts":23329},[],[],{"space":23331,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23333,"publishedVersion":521,"revision":62,"contentType":23335,"locale":29},{"sys":23332},{"type":12,"linkType":13,"id":14},{"sys":23334},{"id":21,"type":12,"linkType":22},{"sys":23336},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23338,"metaTitle":531,"metaDescription":532,"mainTitle":23339,"subtitle":550,"heroImage":23354,"ctaButton":573,"ctaLink":574},[530],{"data":23340,"content":23341,"nodeType":74},{},[23342,23348],{"data":23343,"content":23344,"nodeType":78},{},[23345],{"data":23346,"marks":23347,"value":542,"nodeType":81},{},[],{"data":23349,"content":23350,"nodeType":87},{},[23351],{"data":23352,"marks":23353,"value":549,"nodeType":81},{},[],{"metadata":23355,"sys":23358,"fields":23363},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23361,"publishedVersion":62,"revision":44,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23364},{"url":565,"details":23365,"fileName":571,"contentType":572},{"size":567,"image":23366},{"width":569,"height":570},{"sys":23368,"fields":23371},{"id":23369,"createdAt":23370},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":23372,"slug":23373,"articleIntro":23374,"category":23375},"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",[23376],{"metadata":23377,"sys":23380,"fields":23387},{"tags":23378,"concepts":23379},[],[],{"space":23381,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23383,"publishedVersion":521,"revision":62,"contentType":23385,"locale":29},{"sys":23382},{"type":12,"linkType":13,"id":14},{"sys":23384},{"id":21,"type":12,"linkType":22},{"sys":23386},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23388,"metaTitle":531,"metaDescription":532,"mainTitle":23389,"subtitle":550,"heroImage":23404,"ctaButton":573,"ctaLink":574},[530],{"data":23390,"content":23391,"nodeType":74},{},[23392,23398],{"data":23393,"content":23394,"nodeType":78},{},[23395],{"data":23396,"marks":23397,"value":542,"nodeType":81},{},[],{"data":23399,"content":23400,"nodeType":87},{},[23401],{"data":23402,"marks":23403,"value":549,"nodeType":81},{},[],{"metadata":23405,"sys":23408,"fields":23413},{"tags":23406,"concepts":23407},[],[],{"space":23409,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23411,"publishedVersion":62,"revision":44,"locale":29},{"sys":23410},{"type":12,"linkType":13,"id":14},{"sys":23412},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23414},{"url":565,"details":23415,"fileName":571,"contentType":572},{"size":567,"image":23416},{"width":569,"height":570},{"sys":23418,"fields":23421},{"id":23419,"createdAt":23420},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":23422,"slug":23423,"articleIntro":-1,"category":23424},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[23425],{"metadata":23426,"sys":23429,"fields":23436},{"tags":23427,"concepts":23428},[],[],{"space":23430,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23432,"publishedVersion":521,"revision":62,"contentType":23434,"locale":29},{"sys":23431},{"type":12,"linkType":13,"id":14},{"sys":23433},{"id":21,"type":12,"linkType":22},{"sys":23435},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23437,"metaTitle":531,"metaDescription":532,"mainTitle":23438,"subtitle":550,"heroImage":23453,"ctaButton":573,"ctaLink":574},[530],{"data":23439,"content":23440,"nodeType":74},{},[23441,23447],{"data":23442,"content":23443,"nodeType":78},{},[23444],{"data":23445,"marks":23446,"value":542,"nodeType":81},{},[],{"data":23448,"content":23449,"nodeType":87},{},[23450],{"data":23451,"marks":23452,"value":549,"nodeType":81},{},[],{"metadata":23454,"sys":23457,"fields":23462},{"tags":23455,"concepts":23456},[],[],{"space":23458,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23460,"publishedVersion":62,"revision":44,"locale":29},{"sys":23459},{"type":12,"linkType":13,"id":14},{"sys":23461},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23463},{"url":565,"details":23464,"fileName":571,"contentType":572},{"size":567,"image":23465},{"width":569,"height":570},{"sys":23467,"fields":23470},{"id":23468,"createdAt":23469},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":23471,"slug":23472,"articleIntro":23471,"category":23473},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[23474],{"metadata":23475,"sys":23478,"fields":23485},{"tags":23476,"concepts":23477},[],[],{"space":23479,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23481,"publishedVersion":521,"revision":62,"contentType":23483,"locale":29},{"sys":23480},{"type":12,"linkType":13,"id":14},{"sys":23482},{"id":21,"type":12,"linkType":22},{"sys":23484},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23486,"metaTitle":531,"metaDescription":532,"mainTitle":23487,"subtitle":550,"heroImage":23502,"ctaButton":573,"ctaLink":574},[530],{"data":23488,"content":23489,"nodeType":74},{},[23490,23496],{"data":23491,"content":23492,"nodeType":78},{},[23493],{"data":23494,"marks":23495,"value":542,"nodeType":81},{},[],{"data":23497,"content":23498,"nodeType":87},{},[23499],{"data":23500,"marks":23501,"value":549,"nodeType":81},{},[],{"metadata":23503,"sys":23506,"fields":23511},{"tags":23504,"concepts":23505},[],[],{"space":23507,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23509,"publishedVersion":62,"revision":44,"locale":29},{"sys":23508},{"type":12,"linkType":13,"id":14},{"sys":23510},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23512},{"url":565,"details":23513,"fileName":571,"contentType":572},{"size":567,"image":23514},{"width":569,"height":570},{"sys":23516,"fields":23519},{"id":23517,"createdAt":23518},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":23520,"slug":23521,"articleIntro":23522,"category":23523},"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.",[23524],{"metadata":23525,"sys":23528,"fields":23535},{"tags":23526,"concepts":23527},[],[],{"space":23529,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23531,"publishedVersion":521,"revision":62,"contentType":23533,"locale":29},{"sys":23530},{"type":12,"linkType":13,"id":14},{"sys":23532},{"id":21,"type":12,"linkType":22},{"sys":23534},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23536,"metaTitle":531,"metaDescription":532,"mainTitle":23537,"subtitle":550,"heroImage":23552,"ctaButton":573,"ctaLink":574},[530],{"data":23538,"content":23539,"nodeType":74},{},[23540,23546],{"data":23541,"content":23542,"nodeType":78},{},[23543],{"data":23544,"marks":23545,"value":542,"nodeType":81},{},[],{"data":23547,"content":23548,"nodeType":87},{},[23549],{"data":23550,"marks":23551,"value":549,"nodeType":81},{},[],{"metadata":23553,"sys":23556,"fields":23561},{"tags":23554,"concepts":23555},[],[],{"space":23557,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23559,"publishedVersion":62,"revision":44,"locale":29},{"sys":23558},{"type":12,"linkType":13,"id":14},{"sys":23560},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23562},{"url":565,"details":23563,"fileName":571,"contentType":572},{"size":567,"image":23564},{"width":569,"height":570},{"sys":23566,"fields":23569},{"id":23567,"createdAt":23568},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":23570,"slug":23571,"articleIntro":23570,"category":23572},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[23573],{"metadata":23574,"sys":23577,"fields":23584},{"tags":23575,"concepts":23576},[],[],{"space":23578,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23580,"publishedVersion":521,"revision":62,"contentType":23582,"locale":29},{"sys":23579},{"type":12,"linkType":13,"id":14},{"sys":23581},{"id":21,"type":12,"linkType":22},{"sys":23583},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23585,"metaTitle":531,"metaDescription":532,"mainTitle":23586,"subtitle":550,"heroImage":23601,"ctaButton":573,"ctaLink":574},[530],{"data":23587,"content":23588,"nodeType":74},{},[23589,23595],{"data":23590,"content":23591,"nodeType":78},{},[23592],{"data":23593,"marks":23594,"value":542,"nodeType":81},{},[],{"data":23596,"content":23597,"nodeType":87},{},[23598],{"data":23599,"marks":23600,"value":549,"nodeType":81},{},[],{"metadata":23602,"sys":23605,"fields":23610},{"tags":23603,"concepts":23604},[],[],{"space":23606,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23608,"publishedVersion":62,"revision":44,"locale":29},{"sys":23607},{"type":12,"linkType":13,"id":14},{"sys":23609},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23611},{"url":565,"details":23612,"fileName":571,"contentType":572},{"size":567,"image":23613},{"width":569,"height":570},{"sys":23615,"fields":23618},{"id":23616,"createdAt":23617},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":23619,"slug":23620,"articleIntro":23619,"category":23621},"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",[23622],{"metadata":23623,"sys":23626,"fields":23633},{"tags":23624,"concepts":23625},[],[],{"space":23627,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23629,"publishedVersion":521,"revision":62,"contentType":23631,"locale":29},{"sys":23628},{"type":12,"linkType":13,"id":14},{"sys":23630},{"id":21,"type":12,"linkType":22},{"sys":23632},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23634,"metaTitle":531,"metaDescription":532,"mainTitle":23635,"subtitle":550,"heroImage":23650,"ctaButton":573,"ctaLink":574},[530],{"data":23636,"content":23637,"nodeType":74},{},[23638,23644],{"data":23639,"content":23640,"nodeType":78},{},[23641],{"data":23642,"marks":23643,"value":542,"nodeType":81},{},[],{"data":23645,"content":23646,"nodeType":87},{},[23647],{"data":23648,"marks":23649,"value":549,"nodeType":81},{},[],{"metadata":23651,"sys":23654,"fields":23659},{"tags":23652,"concepts":23653},[],[],{"space":23655,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23657,"publishedVersion":62,"revision":44,"locale":29},{"sys":23656},{"type":12,"linkType":13,"id":14},{"sys":23658},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23660},{"url":565,"details":23661,"fileName":571,"contentType":572},{"size":567,"image":23662},{"width":569,"height":570},{"sys":23664,"fields":23667},{"id":23665,"createdAt":23666},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":23668,"slug":23669,"articleIntro":23668,"category":23670},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[23671],{"metadata":23672,"sys":23675,"fields":23682},{"tags":23673,"concepts":23674},[],[],{"space":23676,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23678,"publishedVersion":521,"revision":62,"contentType":23680,"locale":29},{"sys":23677},{"type":12,"linkType":13,"id":14},{"sys":23679},{"id":21,"type":12,"linkType":22},{"sys":23681},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23683,"metaTitle":531,"metaDescription":532,"mainTitle":23684,"subtitle":550,"heroImage":23699,"ctaButton":573,"ctaLink":574},[530],{"data":23685,"content":23686,"nodeType":74},{},[23687,23693],{"data":23688,"content":23689,"nodeType":78},{},[23690],{"data":23691,"marks":23692,"value":542,"nodeType":81},{},[],{"data":23694,"content":23695,"nodeType":87},{},[23696],{"data":23697,"marks":23698,"value":549,"nodeType":81},{},[],{"metadata":23700,"sys":23703,"fields":23708},{"tags":23701,"concepts":23702},[],[],{"space":23704,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23706,"publishedVersion":62,"revision":44,"locale":29},{"sys":23705},{"type":12,"linkType":13,"id":14},{"sys":23707},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23709},{"url":565,"details":23710,"fileName":571,"contentType":572},{"size":567,"image":23711},{"width":569,"height":570},{"sys":23713,"fields":23716},{"id":23714,"createdAt":23715},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":23717,"slug":23718,"articleIntro":-1,"category":23719},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[23720],{"metadata":23721,"sys":23724,"fields":23731},{"tags":23722,"concepts":23723},[],[],{"space":23725,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23727,"publishedVersion":521,"revision":62,"contentType":23729,"locale":29},{"sys":23726},{"type":12,"linkType":13,"id":14},{"sys":23728},{"id":21,"type":12,"linkType":22},{"sys":23730},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23732,"metaTitle":531,"metaDescription":532,"mainTitle":23733,"subtitle":550,"heroImage":23748,"ctaButton":573,"ctaLink":574},[530],{"data":23734,"content":23735,"nodeType":74},{},[23736,23742],{"data":23737,"content":23738,"nodeType":78},{},[23739],{"data":23740,"marks":23741,"value":542,"nodeType":81},{},[],{"data":23743,"content":23744,"nodeType":87},{},[23745],{"data":23746,"marks":23747,"value":549,"nodeType":81},{},[],{"metadata":23749,"sys":23752,"fields":23757},{"tags":23750,"concepts":23751},[],[],{"space":23753,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23755,"publishedVersion":62,"revision":44,"locale":29},{"sys":23754},{"type":12,"linkType":13,"id":14},{"sys":23756},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23758},{"url":565,"details":23759,"fileName":571,"contentType":572},{"size":567,"image":23760},{"width":569,"height":570},{"sys":23762,"fields":23765},{"id":23763,"createdAt":23764},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":23766,"slug":23767,"articleIntro":23766,"category":23768},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[23769],{"metadata":23770,"sys":23773,"fields":23780},{"tags":23771,"concepts":23772},[],[],{"space":23774,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23776,"publishedVersion":521,"revision":62,"contentType":23778,"locale":29},{"sys":23775},{"type":12,"linkType":13,"id":14},{"sys":23777},{"id":21,"type":12,"linkType":22},{"sys":23779},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23781,"metaTitle":531,"metaDescription":532,"mainTitle":23782,"subtitle":550,"heroImage":23797,"ctaButton":573,"ctaLink":574},[530],{"data":23783,"content":23784,"nodeType":74},{},[23785,23791],{"data":23786,"content":23787,"nodeType":78},{},[23788],{"data":23789,"marks":23790,"value":542,"nodeType":81},{},[],{"data":23792,"content":23793,"nodeType":87},{},[23794],{"data":23795,"marks":23796,"value":549,"nodeType":81},{},[],{"metadata":23798,"sys":23801,"fields":23806},{"tags":23799,"concepts":23800},[],[],{"space":23802,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23804,"publishedVersion":62,"revision":44,"locale":29},{"sys":23803},{"type":12,"linkType":13,"id":14},{"sys":23805},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23807},{"url":565,"details":23808,"fileName":571,"contentType":572},{"size":567,"image":23809},{"width":569,"height":570},{"sys":23811,"fields":23814},{"id":23812,"createdAt":23813},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":23815,"slug":23816,"articleIntro":23815,"category":23817},"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",[23818],{"metadata":23819,"sys":23822,"fields":23829},{"tags":23820,"concepts":23821},[],[],{"space":23823,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23825,"publishedVersion":521,"revision":62,"contentType":23827,"locale":29},{"sys":23824},{"type":12,"linkType":13,"id":14},{"sys":23826},{"id":21,"type":12,"linkType":22},{"sys":23828},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23830,"metaTitle":531,"metaDescription":532,"mainTitle":23831,"subtitle":550,"heroImage":23846,"ctaButton":573,"ctaLink":574},[530],{"data":23832,"content":23833,"nodeType":74},{},[23834,23840],{"data":23835,"content":23836,"nodeType":78},{},[23837],{"data":23838,"marks":23839,"value":542,"nodeType":81},{},[],{"data":23841,"content":23842,"nodeType":87},{},[23843],{"data":23844,"marks":23845,"value":549,"nodeType":81},{},[],{"metadata":23847,"sys":23850,"fields":23855},{"tags":23848,"concepts":23849},[],[],{"space":23851,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23853,"publishedVersion":62,"revision":44,"locale":29},{"sys":23852},{"type":12,"linkType":13,"id":14},{"sys":23854},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23856},{"url":565,"details":23857,"fileName":571,"contentType":572},{"size":567,"image":23858},{"width":569,"height":570},{"sys":23860,"fields":23863},{"id":23861,"createdAt":23862},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":23864,"slug":23865,"articleIntro":23864,"category":23866},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[23867],{"metadata":23868,"sys":23871,"fields":23878},{"tags":23869,"concepts":23870},[],[],{"space":23872,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23874,"publishedVersion":521,"revision":62,"contentType":23876,"locale":29},{"sys":23873},{"type":12,"linkType":13,"id":14},{"sys":23875},{"id":21,"type":12,"linkType":22},{"sys":23877},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23879,"metaTitle":531,"metaDescription":532,"mainTitle":23880,"subtitle":550,"heroImage":23895,"ctaButton":573,"ctaLink":574},[530],{"data":23881,"content":23882,"nodeType":74},{},[23883,23889],{"data":23884,"content":23885,"nodeType":78},{},[23886],{"data":23887,"marks":23888,"value":542,"nodeType":81},{},[],{"data":23890,"content":23891,"nodeType":87},{},[23892],{"data":23893,"marks":23894,"value":549,"nodeType":81},{},[],{"metadata":23896,"sys":23899,"fields":23904},{"tags":23897,"concepts":23898},[],[],{"space":23900,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23902,"publishedVersion":62,"revision":44,"locale":29},{"sys":23901},{"type":12,"linkType":13,"id":14},{"sys":23903},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23905},{"url":565,"details":23906,"fileName":571,"contentType":572},{"size":567,"image":23907},{"width":569,"height":570},{"sys":23909,"fields":23912},{"id":23910,"createdAt":23911},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":23913,"slug":23914,"articleIntro":23913,"category":23915},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[23916],{"metadata":23917,"sys":23920,"fields":23927},{"tags":23918,"concepts":23919},[],[],{"space":23921,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23923,"publishedVersion":521,"revision":62,"contentType":23925,"locale":29},{"sys":23922},{"type":12,"linkType":13,"id":14},{"sys":23924},{"id":21,"type":12,"linkType":22},{"sys":23926},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23928,"metaTitle":531,"metaDescription":532,"mainTitle":23929,"subtitle":550,"heroImage":23944,"ctaButton":573,"ctaLink":574},[530],{"data":23930,"content":23931,"nodeType":74},{},[23932,23938],{"data":23933,"content":23934,"nodeType":78},{},[23935],{"data":23936,"marks":23937,"value":542,"nodeType":81},{},[],{"data":23939,"content":23940,"nodeType":87},{},[23941],{"data":23942,"marks":23943,"value":549,"nodeType":81},{},[],{"metadata":23945,"sys":23948,"fields":23953},{"tags":23946,"concepts":23947},[],[],{"space":23949,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":23951,"publishedVersion":62,"revision":44,"locale":29},{"sys":23950},{"type":12,"linkType":13,"id":14},{"sys":23952},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":23954},{"url":565,"details":23955,"fileName":571,"contentType":572},{"size":567,"image":23956},{"width":569,"height":570},{"sys":23958,"fields":23961},{"id":23959,"createdAt":23960},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":23962,"slug":23963,"articleIntro":23962,"category":23964},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[23965],{"metadata":23966,"sys":23969,"fields":23976},{"tags":23967,"concepts":23968},[],[],{"space":23970,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":23972,"publishedVersion":521,"revision":62,"contentType":23974,"locale":29},{"sys":23971},{"type":12,"linkType":13,"id":14},{"sys":23973},{"id":21,"type":12,"linkType":22},{"sys":23975},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":23977,"metaTitle":531,"metaDescription":532,"mainTitle":23978,"subtitle":550,"heroImage":23993,"ctaButton":573,"ctaLink":574},[530],{"data":23979,"content":23980,"nodeType":74},{},[23981,23987],{"data":23982,"content":23983,"nodeType":78},{},[23984],{"data":23985,"marks":23986,"value":542,"nodeType":81},{},[],{"data":23988,"content":23989,"nodeType":87},{},[23990],{"data":23991,"marks":23992,"value":549,"nodeType":81},{},[],{"metadata":23994,"sys":23997,"fields":24002},{"tags":23995,"concepts":23996},[],[],{"space":23998,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24000,"publishedVersion":62,"revision":44,"locale":29},{"sys":23999},{"type":12,"linkType":13,"id":14},{"sys":24001},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24003},{"url":565,"details":24004,"fileName":571,"contentType":572},{"size":567,"image":24005},{"width":569,"height":570},{"sys":24007,"fields":24010},{"id":24008,"createdAt":24009},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":24011,"slug":24012,"articleIntro":24011,"category":24013},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[24014],{"metadata":24015,"sys":24018,"fields":24025},{"tags":24016,"concepts":24017},[],[],{"space":24019,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24021,"publishedVersion":521,"revision":62,"contentType":24023,"locale":29},{"sys":24020},{"type":12,"linkType":13,"id":14},{"sys":24022},{"id":21,"type":12,"linkType":22},{"sys":24024},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24026,"metaTitle":531,"metaDescription":532,"mainTitle":24027,"subtitle":550,"heroImage":24042,"ctaButton":573,"ctaLink":574},[530],{"data":24028,"content":24029,"nodeType":74},{},[24030,24036],{"data":24031,"content":24032,"nodeType":78},{},[24033],{"data":24034,"marks":24035,"value":542,"nodeType":81},{},[],{"data":24037,"content":24038,"nodeType":87},{},[24039],{"data":24040,"marks":24041,"value":549,"nodeType":81},{},[],{"metadata":24043,"sys":24046,"fields":24051},{"tags":24044,"concepts":24045},[],[],{"space":24047,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24049,"publishedVersion":62,"revision":44,"locale":29},{"sys":24048},{"type":12,"linkType":13,"id":14},{"sys":24050},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24052},{"url":565,"details":24053,"fileName":571,"contentType":572},{"size":567,"image":24054},{"width":569,"height":570},{"sys":24056,"fields":24059},{"id":24057,"createdAt":24058},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":24060,"slug":24061,"articleIntro":24060,"category":24062},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[24063],{"metadata":24064,"sys":24067,"fields":24074},{"tags":24065,"concepts":24066},[],[],{"space":24068,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24070,"publishedVersion":521,"revision":62,"contentType":24072,"locale":29},{"sys":24069},{"type":12,"linkType":13,"id":14},{"sys":24071},{"id":21,"type":12,"linkType":22},{"sys":24073},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24075,"metaTitle":531,"metaDescription":532,"mainTitle":24076,"subtitle":550,"heroImage":24091,"ctaButton":573,"ctaLink":574},[530],{"data":24077,"content":24078,"nodeType":74},{},[24079,24085],{"data":24080,"content":24081,"nodeType":78},{},[24082],{"data":24083,"marks":24084,"value":542,"nodeType":81},{},[],{"data":24086,"content":24087,"nodeType":87},{},[24088],{"data":24089,"marks":24090,"value":549,"nodeType":81},{},[],{"metadata":24092,"sys":24095,"fields":24100},{"tags":24093,"concepts":24094},[],[],{"space":24096,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24098,"publishedVersion":62,"revision":44,"locale":29},{"sys":24097},{"type":12,"linkType":13,"id":14},{"sys":24099},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24101},{"url":565,"details":24102,"fileName":571,"contentType":572},{"size":567,"image":24103},{"width":569,"height":570},{"sys":24105,"fields":24108},{"id":24106,"createdAt":24107},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":24109,"slug":24110,"articleIntro":-1,"category":24111},"Compte 6226 - Honoraires","compte-6226-honoraires",[24112],{"metadata":24113,"sys":24116,"fields":24123},{"tags":24114,"concepts":24115},[],[],{"space":24117,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24119,"publishedVersion":521,"revision":62,"contentType":24121,"locale":29},{"sys":24118},{"type":12,"linkType":13,"id":14},{"sys":24120},{"id":21,"type":12,"linkType":22},{"sys":24122},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24124,"metaTitle":531,"metaDescription":532,"mainTitle":24125,"subtitle":550,"heroImage":24140,"ctaButton":573,"ctaLink":574},[530],{"data":24126,"content":24127,"nodeType":74},{},[24128,24134],{"data":24129,"content":24130,"nodeType":78},{},[24131],{"data":24132,"marks":24133,"value":542,"nodeType":81},{},[],{"data":24135,"content":24136,"nodeType":87},{},[24137],{"data":24138,"marks":24139,"value":549,"nodeType":81},{},[],{"metadata":24141,"sys":24144,"fields":24149},{"tags":24142,"concepts":24143},[],[],{"space":24145,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24147,"publishedVersion":62,"revision":44,"locale":29},{"sys":24146},{"type":12,"linkType":13,"id":14},{"sys":24148},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24150},{"url":565,"details":24151,"fileName":571,"contentType":572},{"size":567,"image":24152},{"width":569,"height":570},{"sys":24154,"fields":24157},{"id":24155,"createdAt":24156},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":24158,"slug":24159,"articleIntro":-1,"category":24160},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[24161],{"metadata":24162,"sys":24165,"fields":24172},{"tags":24163,"concepts":24164},[],[],{"space":24166,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24168,"publishedVersion":521,"revision":62,"contentType":24170,"locale":29},{"sys":24167},{"type":12,"linkType":13,"id":14},{"sys":24169},{"id":21,"type":12,"linkType":22},{"sys":24171},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24173,"metaTitle":531,"metaDescription":532,"mainTitle":24174,"subtitle":550,"heroImage":24189,"ctaButton":573,"ctaLink":574},[530],{"data":24175,"content":24176,"nodeType":74},{},[24177,24183],{"data":24178,"content":24179,"nodeType":78},{},[24180],{"data":24181,"marks":24182,"value":542,"nodeType":81},{},[],{"data":24184,"content":24185,"nodeType":87},{},[24186],{"data":24187,"marks":24188,"value":549,"nodeType":81},{},[],{"metadata":24190,"sys":24193,"fields":24198},{"tags":24191,"concepts":24192},[],[],{"space":24194,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24196,"publishedVersion":62,"revision":44,"locale":29},{"sys":24195},{"type":12,"linkType":13,"id":14},{"sys":24197},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24199},{"url":565,"details":24200,"fileName":571,"contentType":572},{"size":567,"image":24201},{"width":569,"height":570},{"sys":24203,"fields":24206},{"id":24204,"createdAt":24205},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":24207,"slug":24208,"articleIntro":24207,"category":24209},"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",[24210],{"metadata":24211,"sys":24214,"fields":24221},{"tags":24212,"concepts":24213},[],[],{"space":24215,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24217,"publishedVersion":521,"revision":62,"contentType":24219,"locale":29},{"sys":24216},{"type":12,"linkType":13,"id":14},{"sys":24218},{"id":21,"type":12,"linkType":22},{"sys":24220},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24222,"metaTitle":531,"metaDescription":532,"mainTitle":24223,"subtitle":550,"heroImage":24238,"ctaButton":573,"ctaLink":574},[530],{"data":24224,"content":24225,"nodeType":74},{},[24226,24232],{"data":24227,"content":24228,"nodeType":78},{},[24229],{"data":24230,"marks":24231,"value":542,"nodeType":81},{},[],{"data":24233,"content":24234,"nodeType":87},{},[24235],{"data":24236,"marks":24237,"value":549,"nodeType":81},{},[],{"metadata":24239,"sys":24242,"fields":24247},{"tags":24240,"concepts":24241},[],[],{"space":24243,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24245,"publishedVersion":62,"revision":44,"locale":29},{"sys":24244},{"type":12,"linkType":13,"id":14},{"sys":24246},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24248},{"url":565,"details":24249,"fileName":571,"contentType":572},{"size":567,"image":24250},{"width":569,"height":570},{"sys":24252,"fields":24255},{"id":24253,"createdAt":24254},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":24256,"slug":24257,"articleIntro":24256,"category":24258},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[24259],{"metadata":24260,"sys":24263,"fields":24270},{"tags":24261,"concepts":24262},[],[],{"space":24264,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24266,"publishedVersion":521,"revision":62,"contentType":24268,"locale":29},{"sys":24265},{"type":12,"linkType":13,"id":14},{"sys":24267},{"id":21,"type":12,"linkType":22},{"sys":24269},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24271,"metaTitle":531,"metaDescription":532,"mainTitle":24272,"subtitle":550,"heroImage":24287,"ctaButton":573,"ctaLink":574},[530],{"data":24273,"content":24274,"nodeType":74},{},[24275,24281],{"data":24276,"content":24277,"nodeType":78},{},[24278],{"data":24279,"marks":24280,"value":542,"nodeType":81},{},[],{"data":24282,"content":24283,"nodeType":87},{},[24284],{"data":24285,"marks":24286,"value":549,"nodeType":81},{},[],{"metadata":24288,"sys":24291,"fields":24296},{"tags":24289,"concepts":24290},[],[],{"space":24292,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24294,"publishedVersion":62,"revision":44,"locale":29},{"sys":24293},{"type":12,"linkType":13,"id":14},{"sys":24295},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24297},{"url":565,"details":24298,"fileName":571,"contentType":572},{"size":567,"image":24299},{"width":569,"height":570},{"sys":24301,"fields":24304},{"id":24302,"createdAt":24303},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":24305,"slug":24306,"articleIntro":24305,"category":24307},"72 - Production immobilisée","compte-72-production-immobilisee",[24308],{"metadata":24309,"sys":24312,"fields":24319},{"tags":24310,"concepts":24311},[],[],{"space":24313,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24315,"publishedVersion":521,"revision":62,"contentType":24317,"locale":29},{"sys":24314},{"type":12,"linkType":13,"id":14},{"sys":24316},{"id":21,"type":12,"linkType":22},{"sys":24318},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24320,"metaTitle":531,"metaDescription":532,"mainTitle":24321,"subtitle":550,"heroImage":24336,"ctaButton":573,"ctaLink":574},[530],{"data":24322,"content":24323,"nodeType":74},{},[24324,24330],{"data":24325,"content":24326,"nodeType":78},{},[24327],{"data":24328,"marks":24329,"value":542,"nodeType":81},{},[],{"data":24331,"content":24332,"nodeType":87},{},[24333],{"data":24334,"marks":24335,"value":549,"nodeType":81},{},[],{"metadata":24337,"sys":24340,"fields":24345},{"tags":24338,"concepts":24339},[],[],{"space":24341,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24343,"publishedVersion":62,"revision":44,"locale":29},{"sys":24342},{"type":12,"linkType":13,"id":14},{"sys":24344},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24346},{"url":565,"details":24347,"fileName":571,"contentType":572},{"size":567,"image":24348},{"width":569,"height":570},{"sys":24350,"fields":24353},{"id":24351,"createdAt":24352},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":24354,"slug":24355,"articleIntro":24354,"category":24356},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[24357],{"metadata":24358,"sys":24361,"fields":24368},{"tags":24359,"concepts":24360},[],[],{"space":24362,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24364,"publishedVersion":521,"revision":62,"contentType":24366,"locale":29},{"sys":24363},{"type":12,"linkType":13,"id":14},{"sys":24365},{"id":21,"type":12,"linkType":22},{"sys":24367},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24369,"metaTitle":531,"metaDescription":532,"mainTitle":24370,"subtitle":550,"heroImage":24385,"ctaButton":573,"ctaLink":574},[530],{"data":24371,"content":24372,"nodeType":74},{},[24373,24379],{"data":24374,"content":24375,"nodeType":78},{},[24376],{"data":24377,"marks":24378,"value":542,"nodeType":81},{},[],{"data":24380,"content":24381,"nodeType":87},{},[24382],{"data":24383,"marks":24384,"value":549,"nodeType":81},{},[],{"metadata":24386,"sys":24389,"fields":24394},{"tags":24387,"concepts":24388},[],[],{"space":24390,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24392,"publishedVersion":62,"revision":44,"locale":29},{"sys":24391},{"type":12,"linkType":13,"id":14},{"sys":24393},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24395},{"url":565,"details":24396,"fileName":571,"contentType":572},{"size":567,"image":24397},{"width":569,"height":570},{"sys":24399,"fields":24402},{"id":24400,"createdAt":24401},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":24403,"slug":24404,"articleIntro":24403,"category":24405},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[24406],{"metadata":24407,"sys":24410,"fields":24417},{"tags":24408,"concepts":24409},[],[],{"space":24411,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24413,"publishedVersion":521,"revision":62,"contentType":24415,"locale":29},{"sys":24412},{"type":12,"linkType":13,"id":14},{"sys":24414},{"id":21,"type":12,"linkType":22},{"sys":24416},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24418,"metaTitle":531,"metaDescription":532,"mainTitle":24419,"subtitle":550,"heroImage":24434,"ctaButton":573,"ctaLink":574},[530],{"data":24420,"content":24421,"nodeType":74},{},[24422,24428],{"data":24423,"content":24424,"nodeType":78},{},[24425],{"data":24426,"marks":24427,"value":542,"nodeType":81},{},[],{"data":24429,"content":24430,"nodeType":87},{},[24431],{"data":24432,"marks":24433,"value":549,"nodeType":81},{},[],{"metadata":24435,"sys":24438,"fields":24443},{"tags":24436,"concepts":24437},[],[],{"space":24439,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24441,"publishedVersion":62,"revision":44,"locale":29},{"sys":24440},{"type":12,"linkType":13,"id":14},{"sys":24442},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24444},{"url":565,"details":24445,"fileName":571,"contentType":572},{"size":567,"image":24446},{"width":569,"height":570},{"sys":24448,"fields":24451},{"id":24449,"createdAt":24450},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":24452,"slug":24453,"articleIntro":24452,"category":24454},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[24455],{"metadata":24456,"sys":24459,"fields":24466},{"tags":24457,"concepts":24458},[],[],{"space":24460,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24462,"publishedVersion":521,"revision":62,"contentType":24464,"locale":29},{"sys":24461},{"type":12,"linkType":13,"id":14},{"sys":24463},{"id":21,"type":12,"linkType":22},{"sys":24465},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24467,"metaTitle":531,"metaDescription":532,"mainTitle":24468,"subtitle":550,"heroImage":24483,"ctaButton":573,"ctaLink":574},[530],{"data":24469,"content":24470,"nodeType":74},{},[24471,24477],{"data":24472,"content":24473,"nodeType":78},{},[24474],{"data":24475,"marks":24476,"value":542,"nodeType":81},{},[],{"data":24478,"content":24479,"nodeType":87},{},[24480],{"data":24481,"marks":24482,"value":549,"nodeType":81},{},[],{"metadata":24484,"sys":24487,"fields":24492},{"tags":24485,"concepts":24486},[],[],{"space":24488,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24490,"publishedVersion":62,"revision":44,"locale":29},{"sys":24489},{"type":12,"linkType":13,"id":14},{"sys":24491},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24493},{"url":565,"details":24494,"fileName":571,"contentType":572},{"size":567,"image":24495},{"width":569,"height":570},{"sys":24497,"fields":24500},{"id":24498,"createdAt":24499},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":24501,"slug":24502,"articleIntro":-1,"category":24503},"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",[24504],{"metadata":24505,"sys":24508,"fields":24515},{"tags":24506,"concepts":24507},[],[],{"space":24509,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24511,"publishedVersion":521,"revision":62,"contentType":24513,"locale":29},{"sys":24510},{"type":12,"linkType":13,"id":14},{"sys":24512},{"id":21,"type":12,"linkType":22},{"sys":24514},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24516,"metaTitle":531,"metaDescription":532,"mainTitle":24517,"subtitle":550,"heroImage":24532,"ctaButton":573,"ctaLink":574},[530],{"data":24518,"content":24519,"nodeType":74},{},[24520,24526],{"data":24521,"content":24522,"nodeType":78},{},[24523],{"data":24524,"marks":24525,"value":542,"nodeType":81},{},[],{"data":24527,"content":24528,"nodeType":87},{},[24529],{"data":24530,"marks":24531,"value":549,"nodeType":81},{},[],{"metadata":24533,"sys":24536,"fields":24541},{"tags":24534,"concepts":24535},[],[],{"space":24537,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24539,"publishedVersion":62,"revision":44,"locale":29},{"sys":24538},{"type":12,"linkType":13,"id":14},{"sys":24540},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24542},{"url":565,"details":24543,"fileName":571,"contentType":572},{"size":567,"image":24544},{"width":569,"height":570},{"sys":24546,"fields":24549},{"id":24547,"createdAt":24548},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":24550,"slug":24551,"articleIntro":24550,"category":24552},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[24553],{"metadata":24554,"sys":24557,"fields":24564},{"tags":24555,"concepts":24556},[],[],{"space":24558,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24560,"publishedVersion":521,"revision":62,"contentType":24562,"locale":29},{"sys":24559},{"type":12,"linkType":13,"id":14},{"sys":24561},{"id":21,"type":12,"linkType":22},{"sys":24563},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24565,"metaTitle":531,"metaDescription":532,"mainTitle":24566,"subtitle":550,"heroImage":24581,"ctaButton":573,"ctaLink":574},[530],{"data":24567,"content":24568,"nodeType":74},{},[24569,24575],{"data":24570,"content":24571,"nodeType":78},{},[24572],{"data":24573,"marks":24574,"value":542,"nodeType":81},{},[],{"data":24576,"content":24577,"nodeType":87},{},[24578],{"data":24579,"marks":24580,"value":549,"nodeType":81},{},[],{"metadata":24582,"sys":24585,"fields":24590},{"tags":24583,"concepts":24584},[],[],{"space":24586,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24588,"publishedVersion":62,"revision":44,"locale":29},{"sys":24587},{"type":12,"linkType":13,"id":14},{"sys":24589},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24591},{"url":565,"details":24592,"fileName":571,"contentType":572},{"size":567,"image":24593},{"width":569,"height":570},{"sys":24595,"fields":24597},{"id":24596,"createdAt":24009},"3I5KJd4shZBebKbC7AQxh7",{"title":24598,"slug":24599,"articleIntro":24598,"category":24600},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24601],{"metadata":24602,"sys":24605,"fields":24612},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24608,"publishedVersion":521,"revision":62,"contentType":24610,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"sys":24611},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24613,"metaTitle":531,"metaDescription":532,"mainTitle":24614,"subtitle":550,"heroImage":24629,"ctaButton":573,"ctaLink":574},[530],{"data":24615,"content":24616,"nodeType":74},{},[24617,24623],{"data":24618,"content":24619,"nodeType":78},{},[24620],{"data":24621,"marks":24622,"value":542,"nodeType":81},{},[],{"data":24624,"content":24625,"nodeType":87},{},[24626],{"data":24627,"marks":24628,"value":549,"nodeType":81},{},[],{"metadata":24630,"sys":24633,"fields":24638},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24636,"publishedVersion":62,"revision":44,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24639},{"url":565,"details":24640,"fileName":571,"contentType":572},{"size":567,"image":24641},{"width":569,"height":570},{"sys":24643,"fields":24646},{"id":24644,"createdAt":24645},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":24647,"slug":24648,"articleIntro":24647,"category":24649},"6378 - Taxes diverses","compte-6378-taxes-diverses",[24650],{"metadata":24651,"sys":24654,"fields":24661},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24657,"publishedVersion":521,"revision":62,"contentType":24659,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"sys":24660},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24662,"metaTitle":531,"metaDescription":532,"mainTitle":24663,"subtitle":550,"heroImage":24678,"ctaButton":573,"ctaLink":574},[530],{"data":24664,"content":24665,"nodeType":74},{},[24666,24672],{"data":24667,"content":24668,"nodeType":78},{},[24669],{"data":24670,"marks":24671,"value":542,"nodeType":81},{},[],{"data":24673,"content":24674,"nodeType":87},{},[24675],{"data":24676,"marks":24677,"value":549,"nodeType":81},{},[],{"metadata":24679,"sys":24682,"fields":24687},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24685,"publishedVersion":62,"revision":44,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24688},{"url":565,"details":24689,"fileName":571,"contentType":572},{"size":567,"image":24690},{"width":569,"height":570},{"sys":24692,"fields":24695},{"id":24693,"createdAt":24694},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":24696,"slug":24697,"articleIntro":24696,"category":24698},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[24699],{"metadata":24700,"sys":24703,"fields":24710},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24706,"publishedVersion":521,"revision":62,"contentType":24708,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"sys":24709},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24711,"metaTitle":531,"metaDescription":532,"mainTitle":24712,"subtitle":550,"heroImage":24727,"ctaButton":573,"ctaLink":574},[530],{"data":24713,"content":24714,"nodeType":74},{},[24715,24721],{"data":24716,"content":24717,"nodeType":78},{},[24718],{"data":24719,"marks":24720,"value":542,"nodeType":81},{},[],{"data":24722,"content":24723,"nodeType":87},{},[24724],{"data":24725,"marks":24726,"value":549,"nodeType":81},{},[],{"metadata":24728,"sys":24731,"fields":24736},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24734,"publishedVersion":62,"revision":44,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24737},{"url":565,"details":24738,"fileName":571,"contentType":572},{"size":567,"image":24739},{"width":569,"height":570},{"sys":24741,"fields":24744},{"id":24742,"createdAt":24743},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":24745,"slug":24746,"articleIntro":24745,"category":24747},"331 - Produits en cours","compte-331-produits-en-cours",[24748],{"metadata":24749,"sys":24752,"fields":24759},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24755,"publishedVersion":521,"revision":62,"contentType":24757,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"sys":24758},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24760,"metaTitle":531,"metaDescription":532,"mainTitle":24761,"subtitle":550,"heroImage":24776,"ctaButton":573,"ctaLink":574},[530],{"data":24762,"content":24763,"nodeType":74},{},[24764,24770],{"data":24765,"content":24766,"nodeType":78},{},[24767],{"data":24768,"marks":24769,"value":542,"nodeType":81},{},[],{"data":24771,"content":24772,"nodeType":87},{},[24773],{"data":24774,"marks":24775,"value":549,"nodeType":81},{},[],{"metadata":24777,"sys":24780,"fields":24785},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24783,"publishedVersion":62,"revision":44,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24786},{"url":565,"details":24787,"fileName":571,"contentType":572},{"size":567,"image":24788},{"width":569,"height":570},{"sys":24790,"fields":24793},{"id":24791,"createdAt":24792},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":24794,"slug":24795,"articleIntro":24794,"category":24796},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[24797],{"metadata":24798,"sys":24801,"fields":24808},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24804,"publishedVersion":521,"revision":62,"contentType":24806,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"sys":24807},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24809,"metaTitle":531,"metaDescription":532,"mainTitle":24810,"subtitle":550,"heroImage":24825,"ctaButton":573,"ctaLink":574},[530],{"data":24811,"content":24812,"nodeType":74},{},[24813,24819],{"data":24814,"content":24815,"nodeType":78},{},[24816],{"data":24817,"marks":24818,"value":542,"nodeType":81},{},[],{"data":24820,"content":24821,"nodeType":87},{},[24822],{"data":24823,"marks":24824,"value":549,"nodeType":81},{},[],{"metadata":24826,"sys":24829,"fields":24834},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24832,"publishedVersion":62,"revision":44,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24835},{"url":565,"details":24836,"fileName":571,"contentType":572},{"size":567,"image":24837},{"width":569,"height":570},{"sys":24839,"fields":24842},{"id":24840,"createdAt":24841},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":24843,"slug":24844,"articleIntro":24843,"category":24845},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[24846],{"metadata":24847,"sys":24850,"fields":24857},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24853,"publishedVersion":521,"revision":62,"contentType":24855,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"sys":24856},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24858,"metaTitle":531,"metaDescription":532,"mainTitle":24859,"subtitle":550,"heroImage":24874,"ctaButton":573,"ctaLink":574},[530],{"data":24860,"content":24861,"nodeType":74},{},[24862,24868],{"data":24863,"content":24864,"nodeType":78},{},[24865],{"data":24866,"marks":24867,"value":542,"nodeType":81},{},[],{"data":24869,"content":24870,"nodeType":87},{},[24871],{"data":24872,"marks":24873,"value":549,"nodeType":81},{},[],{"metadata":24875,"sys":24878,"fields":24883},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24881,"publishedVersion":62,"revision":44,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24884},{"url":565,"details":24885,"fileName":571,"contentType":572},{"size":567,"image":24886},{"width":569,"height":570},{"sys":24888,"fields":24891},{"id":24889,"createdAt":24890},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":24892,"slug":24893,"articleIntro":24892,"category":24894},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[24895],{"metadata":24896,"sys":24899,"fields":24906},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24902,"publishedVersion":521,"revision":62,"contentType":24904,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"sys":24905},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24907,"metaTitle":531,"metaDescription":532,"mainTitle":24908,"subtitle":550,"heroImage":24923,"ctaButton":573,"ctaLink":574},[530],{"data":24909,"content":24910,"nodeType":74},{},[24911,24917],{"data":24912,"content":24913,"nodeType":78},{},[24914],{"data":24915,"marks":24916,"value":542,"nodeType":81},{},[],{"data":24918,"content":24919,"nodeType":87},{},[24920],{"data":24921,"marks":24922,"value":549,"nodeType":81},{},[],{"metadata":24924,"sys":24927,"fields":24932},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24930,"publishedVersion":62,"revision":44,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24933},{"url":565,"details":24934,"fileName":571,"contentType":572},{"size":567,"image":24935},{"width":569,"height":570},{"sys":24937,"fields":24940},{"id":24938,"createdAt":24939},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":24941,"slug":24942,"articleIntro":24941,"category":24943},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[24944],{"metadata":24945,"sys":24948,"fields":24955},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":24951,"publishedVersion":521,"revision":62,"contentType":24953,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"sys":24954},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":24956,"metaTitle":531,"metaDescription":532,"mainTitle":24957,"subtitle":550,"heroImage":24972,"ctaButton":573,"ctaLink":574},[530],{"data":24958,"content":24959,"nodeType":74},{},[24960,24966],{"data":24961,"content":24962,"nodeType":78},{},[24963],{"data":24964,"marks":24965,"value":542,"nodeType":81},{},[],{"data":24967,"content":24968,"nodeType":87},{},[24969],{"data":24970,"marks":24971,"value":549,"nodeType":81},{},[],{"metadata":24973,"sys":24976,"fields":24981},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":24979,"publishedVersion":62,"revision":44,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":24982},{"url":565,"details":24983,"fileName":571,"contentType":572},{"size":567,"image":24984},{"width":569,"height":570},{"sys":24986,"fields":24989},{"id":24987,"createdAt":24988},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":24990,"slug":24991,"articleIntro":24990,"category":24992},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[24993],{"metadata":24994,"sys":24997,"fields":25004},{"tags":24995,"concepts":24996},[],[],{"space":24998,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25000,"publishedVersion":521,"revision":62,"contentType":25002,"locale":29},{"sys":24999},{"type":12,"linkType":13,"id":14},{"sys":25001},{"id":21,"type":12,"linkType":22},{"sys":25003},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25005,"metaTitle":531,"metaDescription":532,"mainTitle":25006,"subtitle":550,"heroImage":25021,"ctaButton":573,"ctaLink":574},[530],{"data":25007,"content":25008,"nodeType":74},{},[25009,25015],{"data":25010,"content":25011,"nodeType":78},{},[25012],{"data":25013,"marks":25014,"value":542,"nodeType":81},{},[],{"data":25016,"content":25017,"nodeType":87},{},[25018],{"data":25019,"marks":25020,"value":549,"nodeType":81},{},[],{"metadata":25022,"sys":25025,"fields":25030},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25028,"publishedVersion":62,"revision":44,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25031},{"url":565,"details":25032,"fileName":571,"contentType":572},{"size":567,"image":25033},{"width":569,"height":570},{"sys":25035,"fields":25038},{"id":25036,"createdAt":25037},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":25039,"slug":25040,"articleIntro":25039,"category":25041},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[25042],{"metadata":25043,"sys":25046,"fields":25053},{"tags":25044,"concepts":25045},[],[],{"space":25047,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25049,"publishedVersion":521,"revision":62,"contentType":25051,"locale":29},{"sys":25048},{"type":12,"linkType":13,"id":14},{"sys":25050},{"id":21,"type":12,"linkType":22},{"sys":25052},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25054,"metaTitle":531,"metaDescription":532,"mainTitle":25055,"subtitle":550,"heroImage":25070,"ctaButton":573,"ctaLink":574},[530],{"data":25056,"content":25057,"nodeType":74},{},[25058,25064],{"data":25059,"content":25060,"nodeType":78},{},[25061],{"data":25062,"marks":25063,"value":542,"nodeType":81},{},[],{"data":25065,"content":25066,"nodeType":87},{},[25067],{"data":25068,"marks":25069,"value":549,"nodeType":81},{},[],{"metadata":25071,"sys":25074,"fields":25079},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25077,"publishedVersion":62,"revision":44,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25080},{"url":565,"details":25081,"fileName":571,"contentType":572},{"size":567,"image":25082},{"width":569,"height":570},{"sys":25084,"fields":25087},{"id":25085,"createdAt":25086},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":25088,"slug":25089,"articleIntro":25088,"category":25090},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[25091],{"metadata":25092,"sys":25095,"fields":25102},{"tags":25093,"concepts":25094},[],[],{"space":25096,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25098,"publishedVersion":521,"revision":62,"contentType":25100,"locale":29},{"sys":25097},{"type":12,"linkType":13,"id":14},{"sys":25099},{"id":21,"type":12,"linkType":22},{"sys":25101},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25103,"metaTitle":531,"metaDescription":532,"mainTitle":25104,"subtitle":550,"heroImage":25119,"ctaButton":573,"ctaLink":574},[530],{"data":25105,"content":25106,"nodeType":74},{},[25107,25113],{"data":25108,"content":25109,"nodeType":78},{},[25110],{"data":25111,"marks":25112,"value":542,"nodeType":81},{},[],{"data":25114,"content":25115,"nodeType":87},{},[25116],{"data":25117,"marks":25118,"value":549,"nodeType":81},{},[],{"metadata":25120,"sys":25123,"fields":25128},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25126,"publishedVersion":62,"revision":44,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25129},{"url":565,"details":25130,"fileName":571,"contentType":572},{"size":567,"image":25131},{"width":569,"height":570},{"sys":25133,"fields":25136},{"id":25134,"createdAt":25135},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":25137,"slug":25138,"articleIntro":25137,"category":25139},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[25140],{"metadata":25141,"sys":25144,"fields":25151},{"tags":25142,"concepts":25143},[],[],{"space":25145,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25147,"publishedVersion":521,"revision":62,"contentType":25149,"locale":29},{"sys":25146},{"type":12,"linkType":13,"id":14},{"sys":25148},{"id":21,"type":12,"linkType":22},{"sys":25150},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25152,"metaTitle":531,"metaDescription":532,"mainTitle":25153,"subtitle":550,"heroImage":25168,"ctaButton":573,"ctaLink":574},[530],{"data":25154,"content":25155,"nodeType":74},{},[25156,25162],{"data":25157,"content":25158,"nodeType":78},{},[25159],{"data":25160,"marks":25161,"value":542,"nodeType":81},{},[],{"data":25163,"content":25164,"nodeType":87},{},[25165],{"data":25166,"marks":25167,"value":549,"nodeType":81},{},[],{"metadata":25169,"sys":25172,"fields":25177},{"tags":25170,"concepts":25171},[],[],{"space":25173,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25175,"publishedVersion":62,"revision":44,"locale":29},{"sys":25174},{"type":12,"linkType":13,"id":14},{"sys":25176},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25178},{"url":565,"details":25179,"fileName":571,"contentType":572},{"size":567,"image":25180},{"width":569,"height":570},{"sys":25182,"fields":25185},{"id":25183,"createdAt":25184},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":25186,"slug":25187,"articleIntro":25188,"category":25189},"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.",[25190],{"metadata":25191,"sys":25194,"fields":25201},{"tags":25192,"concepts":25193},[],[],{"space":25195,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25197,"publishedVersion":521,"revision":62,"contentType":25199,"locale":29},{"sys":25196},{"type":12,"linkType":13,"id":14},{"sys":25198},{"id":21,"type":12,"linkType":22},{"sys":25200},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25202,"metaTitle":531,"metaDescription":532,"mainTitle":25203,"subtitle":550,"heroImage":25218,"ctaButton":573,"ctaLink":574},[530],{"data":25204,"content":25205,"nodeType":74},{},[25206,25212],{"data":25207,"content":25208,"nodeType":78},{},[25209],{"data":25210,"marks":25211,"value":542,"nodeType":81},{},[],{"data":25213,"content":25214,"nodeType":87},{},[25215],{"data":25216,"marks":25217,"value":549,"nodeType":81},{},[],{"metadata":25219,"sys":25222,"fields":25227},{"tags":25220,"concepts":25221},[],[],{"space":25223,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25225,"publishedVersion":62,"revision":44,"locale":29},{"sys":25224},{"type":12,"linkType":13,"id":14},{"sys":25226},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25228},{"url":565,"details":25229,"fileName":571,"contentType":572},{"size":567,"image":25230},{"width":569,"height":570},{"sys":25232,"fields":25235},{"id":25233,"createdAt":25234},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":25236,"slug":25237,"articleIntro":25236,"category":25238},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[25239],{"metadata":25240,"sys":25243,"fields":25250},{"tags":25241,"concepts":25242},[],[],{"space":25244,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25246,"publishedVersion":521,"revision":62,"contentType":25248,"locale":29},{"sys":25245},{"type":12,"linkType":13,"id":14},{"sys":25247},{"id":21,"type":12,"linkType":22},{"sys":25249},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25251,"metaTitle":531,"metaDescription":532,"mainTitle":25252,"subtitle":550,"heroImage":25267,"ctaButton":573,"ctaLink":574},[530],{"data":25253,"content":25254,"nodeType":74},{},[25255,25261],{"data":25256,"content":25257,"nodeType":78},{},[25258],{"data":25259,"marks":25260,"value":542,"nodeType":81},{},[],{"data":25262,"content":25263,"nodeType":87},{},[25264],{"data":25265,"marks":25266,"value":549,"nodeType":81},{},[],{"metadata":25268,"sys":25271,"fields":25276},{"tags":25269,"concepts":25270},[],[],{"space":25272,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25274,"publishedVersion":62,"revision":44,"locale":29},{"sys":25273},{"type":12,"linkType":13,"id":14},{"sys":25275},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25277},{"url":565,"details":25278,"fileName":571,"contentType":572},{"size":567,"image":25279},{"width":569,"height":570},{"sys":25281,"fields":25284},{"id":25282,"createdAt":25283},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":25285,"slug":25286,"articleIntro":25285,"category":25287},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[25288],{"metadata":25289,"sys":25292,"fields":25299},{"tags":25290,"concepts":25291},[],[],{"space":25293,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25295,"publishedVersion":521,"revision":62,"contentType":25297,"locale":29},{"sys":25294},{"type":12,"linkType":13,"id":14},{"sys":25296},{"id":21,"type":12,"linkType":22},{"sys":25298},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25300,"metaTitle":531,"metaDescription":532,"mainTitle":25301,"subtitle":550,"heroImage":25316,"ctaButton":573,"ctaLink":574},[530],{"data":25302,"content":25303,"nodeType":74},{},[25304,25310],{"data":25305,"content":25306,"nodeType":78},{},[25307],{"data":25308,"marks":25309,"value":542,"nodeType":81},{},[],{"data":25311,"content":25312,"nodeType":87},{},[25313],{"data":25314,"marks":25315,"value":549,"nodeType":81},{},[],{"metadata":25317,"sys":25320,"fields":25325},{"tags":25318,"concepts":25319},[],[],{"space":25321,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25323,"publishedVersion":62,"revision":44,"locale":29},{"sys":25322},{"type":12,"linkType":13,"id":14},{"sys":25324},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25326},{"url":565,"details":25327,"fileName":571,"contentType":572},{"size":567,"image":25328},{"width":569,"height":570},{"sys":25330,"fields":25333},{"id":25331,"createdAt":25332},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":25334,"slug":25335,"articleIntro":25334,"category":25336},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[25337],{"metadata":25338,"sys":25341,"fields":25348},{"tags":25339,"concepts":25340},[],[],{"space":25342,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25344,"publishedVersion":521,"revision":62,"contentType":25346,"locale":29},{"sys":25343},{"type":12,"linkType":13,"id":14},{"sys":25345},{"id":21,"type":12,"linkType":22},{"sys":25347},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25349,"metaTitle":531,"metaDescription":532,"mainTitle":25350,"subtitle":550,"heroImage":25365,"ctaButton":573,"ctaLink":574},[530],{"data":25351,"content":25352,"nodeType":74},{},[25353,25359],{"data":25354,"content":25355,"nodeType":78},{},[25356],{"data":25357,"marks":25358,"value":542,"nodeType":81},{},[],{"data":25360,"content":25361,"nodeType":87},{},[25362],{"data":25363,"marks":25364,"value":549,"nodeType":81},{},[],{"metadata":25366,"sys":25369,"fields":25374},{"tags":25367,"concepts":25368},[],[],{"space":25370,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25372,"publishedVersion":62,"revision":44,"locale":29},{"sys":25371},{"type":12,"linkType":13,"id":14},{"sys":25373},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25375},{"url":565,"details":25376,"fileName":571,"contentType":572},{"size":567,"image":25377},{"width":569,"height":570},{"sys":25379,"fields":25382},{"id":25380,"createdAt":25381},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":25383,"slug":25384,"articleIntro":-1,"category":25385},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[25386],{"metadata":25387,"sys":25390,"fields":25397},{"tags":25388,"concepts":25389},[],[],{"space":25391,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25393,"publishedVersion":521,"revision":62,"contentType":25395,"locale":29},{"sys":25392},{"type":12,"linkType":13,"id":14},{"sys":25394},{"id":21,"type":12,"linkType":22},{"sys":25396},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25398,"metaTitle":531,"metaDescription":532,"mainTitle":25399,"subtitle":550,"heroImage":25414,"ctaButton":573,"ctaLink":574},[530],{"data":25400,"content":25401,"nodeType":74},{},[25402,25408],{"data":25403,"content":25404,"nodeType":78},{},[25405],{"data":25406,"marks":25407,"value":542,"nodeType":81},{},[],{"data":25409,"content":25410,"nodeType":87},{},[25411],{"data":25412,"marks":25413,"value":549,"nodeType":81},{},[],{"metadata":25415,"sys":25418,"fields":25423},{"tags":25416,"concepts":25417},[],[],{"space":25419,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25421,"publishedVersion":62,"revision":44,"locale":29},{"sys":25420},{"type":12,"linkType":13,"id":14},{"sys":25422},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25424},{"url":565,"details":25425,"fileName":571,"contentType":572},{"size":567,"image":25426},{"width":569,"height":570},{"sys":25428,"fields":25431},{"id":25429,"createdAt":25430},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":25432,"slug":25433,"articleIntro":25432,"category":25434},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[25435],{"metadata":25436,"sys":25439,"fields":25446},{"tags":25437,"concepts":25438},[],[],{"space":25440,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25442,"publishedVersion":521,"revision":62,"contentType":25444,"locale":29},{"sys":25441},{"type":12,"linkType":13,"id":14},{"sys":25443},{"id":21,"type":12,"linkType":22},{"sys":25445},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25447,"metaTitle":531,"metaDescription":532,"mainTitle":25448,"subtitle":550,"heroImage":25463,"ctaButton":573,"ctaLink":574},[530],{"data":25449,"content":25450,"nodeType":74},{},[25451,25457],{"data":25452,"content":25453,"nodeType":78},{},[25454],{"data":25455,"marks":25456,"value":542,"nodeType":81},{},[],{"data":25458,"content":25459,"nodeType":87},{},[25460],{"data":25461,"marks":25462,"value":549,"nodeType":81},{},[],{"metadata":25464,"sys":25467,"fields":25472},{"tags":25465,"concepts":25466},[],[],{"space":25468,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25470,"publishedVersion":62,"revision":44,"locale":29},{"sys":25469},{"type":12,"linkType":13,"id":14},{"sys":25471},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25473},{"url":565,"details":25474,"fileName":571,"contentType":572},{"size":567,"image":25475},{"width":569,"height":570},{"sys":25477,"fields":25480},{"id":25478,"createdAt":25479},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":25481,"slug":25482,"articleIntro":-1,"category":25483},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[25484],{"metadata":25485,"sys":25488,"fields":25495},{"tags":25486,"concepts":25487},[],[],{"space":25489,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25491,"publishedVersion":521,"revision":62,"contentType":25493,"locale":29},{"sys":25490},{"type":12,"linkType":13,"id":14},{"sys":25492},{"id":21,"type":12,"linkType":22},{"sys":25494},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25496,"metaTitle":531,"metaDescription":532,"mainTitle":25497,"subtitle":550,"heroImage":25512,"ctaButton":573,"ctaLink":574},[530],{"data":25498,"content":25499,"nodeType":74},{},[25500,25506],{"data":25501,"content":25502,"nodeType":78},{},[25503],{"data":25504,"marks":25505,"value":542,"nodeType":81},{},[],{"data":25507,"content":25508,"nodeType":87},{},[25509],{"data":25510,"marks":25511,"value":549,"nodeType":81},{},[],{"metadata":25513,"sys":25516,"fields":25521},{"tags":25514,"concepts":25515},[],[],{"space":25517,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25519,"publishedVersion":62,"revision":44,"locale":29},{"sys":25518},{"type":12,"linkType":13,"id":14},{"sys":25520},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25522},{"url":565,"details":25523,"fileName":571,"contentType":572},{"size":567,"image":25524},{"width":569,"height":570},{"sys":25526,"fields":25529},{"id":25527,"createdAt":25528},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":25530,"slug":25531,"articleIntro":25530,"category":25532},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[25533],{"metadata":25534,"sys":25537,"fields":25544},{"tags":25535,"concepts":25536},[],[],{"space":25538,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25540,"publishedVersion":521,"revision":62,"contentType":25542,"locale":29},{"sys":25539},{"type":12,"linkType":13,"id":14},{"sys":25541},{"id":21,"type":12,"linkType":22},{"sys":25543},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25545,"metaTitle":531,"metaDescription":532,"mainTitle":25546,"subtitle":550,"heroImage":25561,"ctaButton":573,"ctaLink":574},[530],{"data":25547,"content":25548,"nodeType":74},{},[25549,25555],{"data":25550,"content":25551,"nodeType":78},{},[25552],{"data":25553,"marks":25554,"value":542,"nodeType":81},{},[],{"data":25556,"content":25557,"nodeType":87},{},[25558],{"data":25559,"marks":25560,"value":549,"nodeType":81},{},[],{"metadata":25562,"sys":25565,"fields":25570},{"tags":25563,"concepts":25564},[],[],{"space":25566,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25568,"publishedVersion":62,"revision":44,"locale":29},{"sys":25567},{"type":12,"linkType":13,"id":14},{"sys":25569},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25571},{"url":565,"details":25572,"fileName":571,"contentType":572},{"size":567,"image":25573},{"width":569,"height":570},{"sys":25575,"fields":25578},{"id":25576,"createdAt":25577},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":25579,"slug":25580,"articleIntro":25579,"category":25581},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[25582],{"metadata":25583,"sys":25586,"fields":25593},{"tags":25584,"concepts":25585},[],[],{"space":25587,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25589,"publishedVersion":521,"revision":62,"contentType":25591,"locale":29},{"sys":25588},{"type":12,"linkType":13,"id":14},{"sys":25590},{"id":21,"type":12,"linkType":22},{"sys":25592},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25594,"metaTitle":531,"metaDescription":532,"mainTitle":25595,"subtitle":550,"heroImage":25610,"ctaButton":573,"ctaLink":574},[530],{"data":25596,"content":25597,"nodeType":74},{},[25598,25604],{"data":25599,"content":25600,"nodeType":78},{},[25601],{"data":25602,"marks":25603,"value":542,"nodeType":81},{},[],{"data":25605,"content":25606,"nodeType":87},{},[25607],{"data":25608,"marks":25609,"value":549,"nodeType":81},{},[],{"metadata":25611,"sys":25614,"fields":25619},{"tags":25612,"concepts":25613},[],[],{"space":25615,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25617,"publishedVersion":62,"revision":44,"locale":29},{"sys":25616},{"type":12,"linkType":13,"id":14},{"sys":25618},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25620},{"url":565,"details":25621,"fileName":571,"contentType":572},{"size":567,"image":25622},{"width":569,"height":570},{"sys":25624,"fields":25627},{"id":25625,"createdAt":25626},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":25628,"slug":25629,"articleIntro":25628,"category":25630},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[25631],{"metadata":25632,"sys":25635,"fields":25642},{"tags":25633,"concepts":25634},[],[],{"space":25636,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25638,"publishedVersion":521,"revision":62,"contentType":25640,"locale":29},{"sys":25637},{"type":12,"linkType":13,"id":14},{"sys":25639},{"id":21,"type":12,"linkType":22},{"sys":25641},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25643,"metaTitle":531,"metaDescription":532,"mainTitle":25644,"subtitle":550,"heroImage":25659,"ctaButton":573,"ctaLink":574},[530],{"data":25645,"content":25646,"nodeType":74},{},[25647,25653],{"data":25648,"content":25649,"nodeType":78},{},[25650],{"data":25651,"marks":25652,"value":542,"nodeType":81},{},[],{"data":25654,"content":25655,"nodeType":87},{},[25656],{"data":25657,"marks":25658,"value":549,"nodeType":81},{},[],{"metadata":25660,"sys":25663,"fields":25668},{"tags":25661,"concepts":25662},[],[],{"space":25664,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25666,"publishedVersion":62,"revision":44,"locale":29},{"sys":25665},{"type":12,"linkType":13,"id":14},{"sys":25667},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25669},{"url":565,"details":25670,"fileName":571,"contentType":572},{"size":567,"image":25671},{"width":569,"height":570},{"sys":25673,"fields":25676},{"id":25674,"createdAt":25675},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":25677,"slug":25678,"articleIntro":25679,"category":25680},"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. ",[25681],{"metadata":25682,"sys":25685,"fields":25692},{"tags":25683,"concepts":25684},[],[],{"space":25686,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25688,"publishedVersion":521,"revision":62,"contentType":25690,"locale":29},{"sys":25687},{"type":12,"linkType":13,"id":14},{"sys":25689},{"id":21,"type":12,"linkType":22},{"sys":25691},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25693,"metaTitle":531,"metaDescription":532,"mainTitle":25694,"subtitle":550,"heroImage":25709,"ctaButton":573,"ctaLink":574},[530],{"data":25695,"content":25696,"nodeType":74},{},[25697,25703],{"data":25698,"content":25699,"nodeType":78},{},[25700],{"data":25701,"marks":25702,"value":542,"nodeType":81},{},[],{"data":25704,"content":25705,"nodeType":87},{},[25706],{"data":25707,"marks":25708,"value":549,"nodeType":81},{},[],{"metadata":25710,"sys":25713,"fields":25718},{"tags":25711,"concepts":25712},[],[],{"space":25714,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25716,"publishedVersion":62,"revision":44,"locale":29},{"sys":25715},{"type":12,"linkType":13,"id":14},{"sys":25717},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25719},{"url":565,"details":25720,"fileName":571,"contentType":572},{"size":567,"image":25721},{"width":569,"height":570},{"sys":25723,"fields":25726},{"id":25724,"createdAt":25725},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":25727,"slug":25728,"articleIntro":-1,"category":25729},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[25730],{"metadata":25731,"sys":25734,"fields":25741},{"tags":25732,"concepts":25733},[],[],{"space":25735,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25737,"publishedVersion":521,"revision":62,"contentType":25739,"locale":29},{"sys":25736},{"type":12,"linkType":13,"id":14},{"sys":25738},{"id":21,"type":12,"linkType":22},{"sys":25740},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25742,"metaTitle":531,"metaDescription":532,"mainTitle":25743,"subtitle":550,"heroImage":25758,"ctaButton":573,"ctaLink":574},[530],{"data":25744,"content":25745,"nodeType":74},{},[25746,25752],{"data":25747,"content":25748,"nodeType":78},{},[25749],{"data":25750,"marks":25751,"value":542,"nodeType":81},{},[],{"data":25753,"content":25754,"nodeType":87},{},[25755],{"data":25756,"marks":25757,"value":549,"nodeType":81},{},[],{"metadata":25759,"sys":25762,"fields":25767},{"tags":25760,"concepts":25761},[],[],{"space":25763,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25765,"publishedVersion":62,"revision":44,"locale":29},{"sys":25764},{"type":12,"linkType":13,"id":14},{"sys":25766},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25768},{"url":565,"details":25769,"fileName":571,"contentType":572},{"size":567,"image":25770},{"width":569,"height":570},{"sys":25772,"fields":25775},{"id":25773,"createdAt":25774},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":25776,"slug":25777,"articleIntro":25776,"category":25778},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[25779],{"metadata":25780,"sys":25783,"fields":25790},{"tags":25781,"concepts":25782},[],[],{"space":25784,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25786,"publishedVersion":521,"revision":62,"contentType":25788,"locale":29},{"sys":25785},{"type":12,"linkType":13,"id":14},{"sys":25787},{"id":21,"type":12,"linkType":22},{"sys":25789},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25791,"metaTitle":531,"metaDescription":532,"mainTitle":25792,"subtitle":550,"heroImage":25807,"ctaButton":573,"ctaLink":574},[530],{"data":25793,"content":25794,"nodeType":74},{},[25795,25801],{"data":25796,"content":25797,"nodeType":78},{},[25798],{"data":25799,"marks":25800,"value":542,"nodeType":81},{},[],{"data":25802,"content":25803,"nodeType":87},{},[25804],{"data":25805,"marks":25806,"value":549,"nodeType":81},{},[],{"metadata":25808,"sys":25811,"fields":25816},{"tags":25809,"concepts":25810},[],[],{"space":25812,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25814,"publishedVersion":62,"revision":44,"locale":29},{"sys":25813},{"type":12,"linkType":13,"id":14},{"sys":25815},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25817},{"url":565,"details":25818,"fileName":571,"contentType":572},{"size":567,"image":25819},{"width":569,"height":570},{"sys":25821,"fields":25824},{"id":25822,"createdAt":25823},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":25825,"slug":25826,"articleIntro":25825,"category":25827},"Compte 6412 - Congés payés","compte-6412-conges-payes",[25828],{"metadata":25829,"sys":25832,"fields":25839},{"tags":25830,"concepts":25831},[],[],{"space":25833,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25835,"publishedVersion":521,"revision":62,"contentType":25837,"locale":29},{"sys":25834},{"type":12,"linkType":13,"id":14},{"sys":25836},{"id":21,"type":12,"linkType":22},{"sys":25838},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25840,"metaTitle":531,"metaDescription":532,"mainTitle":25841,"subtitle":550,"heroImage":25856,"ctaButton":573,"ctaLink":574},[530],{"data":25842,"content":25843,"nodeType":74},{},[25844,25850],{"data":25845,"content":25846,"nodeType":78},{},[25847],{"data":25848,"marks":25849,"value":542,"nodeType":81},{},[],{"data":25851,"content":25852,"nodeType":87},{},[25853],{"data":25854,"marks":25855,"value":549,"nodeType":81},{},[],{"metadata":25857,"sys":25860,"fields":25865},{"tags":25858,"concepts":25859},[],[],{"space":25861,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25863,"publishedVersion":62,"revision":44,"locale":29},{"sys":25862},{"type":12,"linkType":13,"id":14},{"sys":25864},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25866},{"url":565,"details":25867,"fileName":571,"contentType":572},{"size":567,"image":25868},{"width":569,"height":570},{"sys":25870,"fields":25873},{"id":25871,"createdAt":25872},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":25874,"slug":25875,"articleIntro":25874,"category":25876},"6232 - Echantillons","compte-6232-echantillons",[25877],{"metadata":25878,"sys":25881,"fields":25888},{"tags":25879,"concepts":25880},[],[],{"space":25882,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25884,"publishedVersion":521,"revision":62,"contentType":25886,"locale":29},{"sys":25883},{"type":12,"linkType":13,"id":14},{"sys":25885},{"id":21,"type":12,"linkType":22},{"sys":25887},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25889,"metaTitle":531,"metaDescription":532,"mainTitle":25890,"subtitle":550,"heroImage":25905,"ctaButton":573,"ctaLink":574},[530],{"data":25891,"content":25892,"nodeType":74},{},[25893,25899],{"data":25894,"content":25895,"nodeType":78},{},[25896],{"data":25897,"marks":25898,"value":542,"nodeType":81},{},[],{"data":25900,"content":25901,"nodeType":87},{},[25902],{"data":25903,"marks":25904,"value":549,"nodeType":81},{},[],{"metadata":25906,"sys":25909,"fields":25914},{"tags":25907,"concepts":25908},[],[],{"space":25910,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25912,"publishedVersion":62,"revision":44,"locale":29},{"sys":25911},{"type":12,"linkType":13,"id":14},{"sys":25913},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25915},{"url":565,"details":25916,"fileName":571,"contentType":572},{"size":567,"image":25917},{"width":569,"height":570},{"sys":25919,"fields":25922},{"id":25920,"createdAt":25921},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":25923,"slug":25924,"articleIntro":-1,"category":25925},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[25926],{"metadata":25927,"sys":25930,"fields":25937},{"tags":25928,"concepts":25929},[],[],{"space":25931,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25933,"publishedVersion":521,"revision":62,"contentType":25935,"locale":29},{"sys":25932},{"type":12,"linkType":13,"id":14},{"sys":25934},{"id":21,"type":12,"linkType":22},{"sys":25936},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25938,"metaTitle":531,"metaDescription":532,"mainTitle":25939,"subtitle":550,"heroImage":25954,"ctaButton":573,"ctaLink":574},[530],{"data":25940,"content":25941,"nodeType":74},{},[25942,25948],{"data":25943,"content":25944,"nodeType":78},{},[25945],{"data":25946,"marks":25947,"value":542,"nodeType":81},{},[],{"data":25949,"content":25950,"nodeType":87},{},[25951],{"data":25952,"marks":25953,"value":549,"nodeType":81},{},[],{"metadata":25955,"sys":25958,"fields":25963},{"tags":25956,"concepts":25957},[],[],{"space":25959,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":25961,"publishedVersion":62,"revision":44,"locale":29},{"sys":25960},{"type":12,"linkType":13,"id":14},{"sys":25962},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":25964},{"url":565,"details":25965,"fileName":571,"contentType":572},{"size":567,"image":25966},{"width":569,"height":570},{"sys":25968,"fields":25971},{"id":25969,"createdAt":25970},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":25972,"slug":25973,"articleIntro":25972,"category":25974},"473 - Comptes d'attente","compte-473-comptes-d-attente",[25975],{"metadata":25976,"sys":25979,"fields":25986},{"tags":25977,"concepts":25978},[],[],{"space":25980,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":25982,"publishedVersion":521,"revision":62,"contentType":25984,"locale":29},{"sys":25981},{"type":12,"linkType":13,"id":14},{"sys":25983},{"id":21,"type":12,"linkType":22},{"sys":25985},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":25987,"metaTitle":531,"metaDescription":532,"mainTitle":25988,"subtitle":550,"heroImage":26003,"ctaButton":573,"ctaLink":574},[530],{"data":25989,"content":25990,"nodeType":74},{},[25991,25997],{"data":25992,"content":25993,"nodeType":78},{},[25994],{"data":25995,"marks":25996,"value":542,"nodeType":81},{},[],{"data":25998,"content":25999,"nodeType":87},{},[26000],{"data":26001,"marks":26002,"value":549,"nodeType":81},{},[],{"metadata":26004,"sys":26007,"fields":26012},{"tags":26005,"concepts":26006},[],[],{"space":26008,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26010,"publishedVersion":62,"revision":44,"locale":29},{"sys":26009},{"type":12,"linkType":13,"id":14},{"sys":26011},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26013},{"url":565,"details":26014,"fileName":571,"contentType":572},{"size":567,"image":26015},{"width":569,"height":570},{"sys":26017,"fields":26020},{"id":26018,"createdAt":26019},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":26021,"slug":26022,"articleIntro":26023,"category":26024},"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",[26025],{"metadata":26026,"sys":26029,"fields":26036},{"tags":26027,"concepts":26028},[],[],{"space":26030,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26032,"publishedVersion":521,"revision":62,"contentType":26034,"locale":29},{"sys":26031},{"type":12,"linkType":13,"id":14},{"sys":26033},{"id":21,"type":12,"linkType":22},{"sys":26035},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26037,"metaTitle":531,"metaDescription":532,"mainTitle":26038,"subtitle":550,"heroImage":26053,"ctaButton":573,"ctaLink":574},[530],{"data":26039,"content":26040,"nodeType":74},{},[26041,26047],{"data":26042,"content":26043,"nodeType":78},{},[26044],{"data":26045,"marks":26046,"value":542,"nodeType":81},{},[],{"data":26048,"content":26049,"nodeType":87},{},[26050],{"data":26051,"marks":26052,"value":549,"nodeType":81},{},[],{"metadata":26054,"sys":26057,"fields":26062},{"tags":26055,"concepts":26056},[],[],{"space":26058,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26060,"publishedVersion":62,"revision":44,"locale":29},{"sys":26059},{"type":12,"linkType":13,"id":14},{"sys":26061},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26063},{"url":565,"details":26064,"fileName":571,"contentType":572},{"size":567,"image":26065},{"width":569,"height":570},{"sys":26067,"fields":26070},{"id":26068,"createdAt":26069},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":26071,"slug":26072,"articleIntro":26071,"category":26073},"2313 - Constructions","compte-2313-constructions",[26074],{"metadata":26075,"sys":26078,"fields":26085},{"tags":26076,"concepts":26077},[],[],{"space":26079,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26081,"publishedVersion":521,"revision":62,"contentType":26083,"locale":29},{"sys":26080},{"type":12,"linkType":13,"id":14},{"sys":26082},{"id":21,"type":12,"linkType":22},{"sys":26084},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26086,"metaTitle":531,"metaDescription":532,"mainTitle":26087,"subtitle":550,"heroImage":26102,"ctaButton":573,"ctaLink":574},[530],{"data":26088,"content":26089,"nodeType":74},{},[26090,26096],{"data":26091,"content":26092,"nodeType":78},{},[26093],{"data":26094,"marks":26095,"value":542,"nodeType":81},{},[],{"data":26097,"content":26098,"nodeType":87},{},[26099],{"data":26100,"marks":26101,"value":549,"nodeType":81},{},[],{"metadata":26103,"sys":26106,"fields":26111},{"tags":26104,"concepts":26105},[],[],{"space":26107,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26109,"publishedVersion":62,"revision":44,"locale":29},{"sys":26108},{"type":12,"linkType":13,"id":14},{"sys":26110},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26112},{"url":565,"details":26113,"fileName":571,"contentType":572},{"size":567,"image":26114},{"width":569,"height":570},{"sys":26116,"fields":26119},{"id":26117,"createdAt":26118},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":26120,"slug":26121,"articleIntro":26120,"category":26122},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[26123],{"metadata":26124,"sys":26127,"fields":26134},{"tags":26125,"concepts":26126},[],[],{"space":26128,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26130,"publishedVersion":521,"revision":62,"contentType":26132,"locale":29},{"sys":26129},{"type":12,"linkType":13,"id":14},{"sys":26131},{"id":21,"type":12,"linkType":22},{"sys":26133},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26135,"metaTitle":531,"metaDescription":532,"mainTitle":26136,"subtitle":550,"heroImage":26151,"ctaButton":573,"ctaLink":574},[530],{"data":26137,"content":26138,"nodeType":74},{},[26139,26145],{"data":26140,"content":26141,"nodeType":78},{},[26142],{"data":26143,"marks":26144,"value":542,"nodeType":81},{},[],{"data":26146,"content":26147,"nodeType":87},{},[26148],{"data":26149,"marks":26150,"value":549,"nodeType":81},{},[],{"metadata":26152,"sys":26155,"fields":26160},{"tags":26153,"concepts":26154},[],[],{"space":26156,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26158,"publishedVersion":62,"revision":44,"locale":29},{"sys":26157},{"type":12,"linkType":13,"id":14},{"sys":26159},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26161},{"url":565,"details":26162,"fileName":571,"contentType":572},{"size":567,"image":26163},{"width":569,"height":570},{"sys":26165,"fields":26168},{"id":26166,"createdAt":26167},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":26169,"slug":26170,"articleIntro":-1,"category":26171},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[26172],{"metadata":26173,"sys":26176,"fields":26183},{"tags":26174,"concepts":26175},[],[],{"space":26177,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26179,"publishedVersion":521,"revision":62,"contentType":26181,"locale":29},{"sys":26178},{"type":12,"linkType":13,"id":14},{"sys":26180},{"id":21,"type":12,"linkType":22},{"sys":26182},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26184,"metaTitle":531,"metaDescription":532,"mainTitle":26185,"subtitle":550,"heroImage":26200,"ctaButton":573,"ctaLink":574},[530],{"data":26186,"content":26187,"nodeType":74},{},[26188,26194],{"data":26189,"content":26190,"nodeType":78},{},[26191],{"data":26192,"marks":26193,"value":542,"nodeType":81},{},[],{"data":26195,"content":26196,"nodeType":87},{},[26197],{"data":26198,"marks":26199,"value":549,"nodeType":81},{},[],{"metadata":26201,"sys":26204,"fields":26209},{"tags":26202,"concepts":26203},[],[],{"space":26205,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26207,"publishedVersion":62,"revision":44,"locale":29},{"sys":26206},{"type":12,"linkType":13,"id":14},{"sys":26208},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26210},{"url":565,"details":26211,"fileName":571,"contentType":572},{"size":567,"image":26212},{"width":569,"height":570},{"sys":26214,"fields":26217},{"id":26215,"createdAt":26216},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":26218,"slug":26219,"articleIntro":26218,"category":26220},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[26221],{"metadata":26222,"sys":26225,"fields":26232},{"tags":26223,"concepts":26224},[],[],{"space":26226,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26228,"publishedVersion":521,"revision":62,"contentType":26230,"locale":29},{"sys":26227},{"type":12,"linkType":13,"id":14},{"sys":26229},{"id":21,"type":12,"linkType":22},{"sys":26231},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26233,"metaTitle":531,"metaDescription":532,"mainTitle":26234,"subtitle":550,"heroImage":26249,"ctaButton":573,"ctaLink":574},[530],{"data":26235,"content":26236,"nodeType":74},{},[26237,26243],{"data":26238,"content":26239,"nodeType":78},{},[26240],{"data":26241,"marks":26242,"value":542,"nodeType":81},{},[],{"data":26244,"content":26245,"nodeType":87},{},[26246],{"data":26247,"marks":26248,"value":549,"nodeType":81},{},[],{"metadata":26250,"sys":26253,"fields":26258},{"tags":26251,"concepts":26252},[],[],{"space":26254,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26256,"publishedVersion":62,"revision":44,"locale":29},{"sys":26255},{"type":12,"linkType":13,"id":14},{"sys":26257},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26259},{"url":565,"details":26260,"fileName":571,"contentType":572},{"size":567,"image":26261},{"width":569,"height":570},{"sys":26263,"fields":26266},{"id":26264,"createdAt":26265},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":26267,"slug":26268,"articleIntro":-1,"category":26269},"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",[26270],{"metadata":26271,"sys":26274,"fields":26281},{"tags":26272,"concepts":26273},[],[],{"space":26275,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26277,"publishedVersion":521,"revision":62,"contentType":26279,"locale":29},{"sys":26276},{"type":12,"linkType":13,"id":14},{"sys":26278},{"id":21,"type":12,"linkType":22},{"sys":26280},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26282,"metaTitle":531,"metaDescription":532,"mainTitle":26283,"subtitle":550,"heroImage":26298,"ctaButton":573,"ctaLink":574},[530],{"data":26284,"content":26285,"nodeType":74},{},[26286,26292],{"data":26287,"content":26288,"nodeType":78},{},[26289],{"data":26290,"marks":26291,"value":542,"nodeType":81},{},[],{"data":26293,"content":26294,"nodeType":87},{},[26295],{"data":26296,"marks":26297,"value":549,"nodeType":81},{},[],{"metadata":26299,"sys":26302,"fields":26307},{"tags":26300,"concepts":26301},[],[],{"space":26303,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26305,"publishedVersion":62,"revision":44,"locale":29},{"sys":26304},{"type":12,"linkType":13,"id":14},{"sys":26306},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26308},{"url":565,"details":26309,"fileName":571,"contentType":572},{"size":567,"image":26310},{"width":569,"height":570},{"sys":26312,"fields":26315},{"id":26313,"createdAt":26314},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":26316,"slug":26317,"articleIntro":26316,"category":26318},"Classe 15 - Provisions","classe-15-provisions",[26319],{"metadata":26320,"sys":26323,"fields":26330},{"tags":26321,"concepts":26322},[],[],{"space":26324,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26326,"publishedVersion":521,"revision":62,"contentType":26328,"locale":29},{"sys":26325},{"type":12,"linkType":13,"id":14},{"sys":26327},{"id":21,"type":12,"linkType":22},{"sys":26329},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26331,"metaTitle":531,"metaDescription":532,"mainTitle":26332,"subtitle":550,"heroImage":26347,"ctaButton":573,"ctaLink":574},[530],{"data":26333,"content":26334,"nodeType":74},{},[26335,26341],{"data":26336,"content":26337,"nodeType":78},{},[26338],{"data":26339,"marks":26340,"value":542,"nodeType":81},{},[],{"data":26342,"content":26343,"nodeType":87},{},[26344],{"data":26345,"marks":26346,"value":549,"nodeType":81},{},[],{"metadata":26348,"sys":26351,"fields":26356},{"tags":26349,"concepts":26350},[],[],{"space":26352,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26354,"publishedVersion":62,"revision":44,"locale":29},{"sys":26353},{"type":12,"linkType":13,"id":14},{"sys":26355},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26357},{"url":565,"details":26358,"fileName":571,"contentType":572},{"size":567,"image":26359},{"width":569,"height":570},{"sys":26361,"fields":26364},{"id":26362,"createdAt":26363},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":26365,"slug":26366,"articleIntro":26365,"category":26367},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[26368],{"metadata":26369,"sys":26372,"fields":26379},{"tags":26370,"concepts":26371},[],[],{"space":26373,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26375,"publishedVersion":521,"revision":62,"contentType":26377,"locale":29},{"sys":26374},{"type":12,"linkType":13,"id":14},{"sys":26376},{"id":21,"type":12,"linkType":22},{"sys":26378},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26380,"metaTitle":531,"metaDescription":532,"mainTitle":26381,"subtitle":550,"heroImage":26396,"ctaButton":573,"ctaLink":574},[530],{"data":26382,"content":26383,"nodeType":74},{},[26384,26390],{"data":26385,"content":26386,"nodeType":78},{},[26387],{"data":26388,"marks":26389,"value":542,"nodeType":81},{},[],{"data":26391,"content":26392,"nodeType":87},{},[26393],{"data":26394,"marks":26395,"value":549,"nodeType":81},{},[],{"metadata":26397,"sys":26400,"fields":26405},{"tags":26398,"concepts":26399},[],[],{"space":26401,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26403,"publishedVersion":62,"revision":44,"locale":29},{"sys":26402},{"type":12,"linkType":13,"id":14},{"sys":26404},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26406},{"url":565,"details":26407,"fileName":571,"contentType":572},{"size":567,"image":26408},{"width":569,"height":570},{"sys":26410,"fields":26413},{"id":26411,"createdAt":26412},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":26414,"slug":26415,"articleIntro":26414,"category":26416},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[26417],{"metadata":26418,"sys":26421,"fields":26428},{"tags":26419,"concepts":26420},[],[],{"space":26422,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26424,"publishedVersion":521,"revision":62,"contentType":26426,"locale":29},{"sys":26423},{"type":12,"linkType":13,"id":14},{"sys":26425},{"id":21,"type":12,"linkType":22},{"sys":26427},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26429,"metaTitle":531,"metaDescription":532,"mainTitle":26430,"subtitle":550,"heroImage":26445,"ctaButton":573,"ctaLink":574},[530],{"data":26431,"content":26432,"nodeType":74},{},[26433,26439],{"data":26434,"content":26435,"nodeType":78},{},[26436],{"data":26437,"marks":26438,"value":542,"nodeType":81},{},[],{"data":26440,"content":26441,"nodeType":87},{},[26442],{"data":26443,"marks":26444,"value":549,"nodeType":81},{},[],{"metadata":26446,"sys":26449,"fields":26454},{"tags":26447,"concepts":26448},[],[],{"space":26450,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26452,"publishedVersion":62,"revision":44,"locale":29},{"sys":26451},{"type":12,"linkType":13,"id":14},{"sys":26453},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26455},{"url":565,"details":26456,"fileName":571,"contentType":572},{"size":567,"image":26457},{"width":569,"height":570},{"sys":26459,"fields":26462},{"id":26460,"createdAt":26461},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":26463,"slug":26464,"articleIntro":-1,"category":26465},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[26466],{"metadata":26467,"sys":26470,"fields":26477},{"tags":26468,"concepts":26469},[],[],{"space":26471,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26473,"publishedVersion":521,"revision":62,"contentType":26475,"locale":29},{"sys":26472},{"type":12,"linkType":13,"id":14},{"sys":26474},{"id":21,"type":12,"linkType":22},{"sys":26476},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26478,"metaTitle":531,"metaDescription":532,"mainTitle":26479,"subtitle":550,"heroImage":26494,"ctaButton":573,"ctaLink":574},[530],{"data":26480,"content":26481,"nodeType":74},{},[26482,26488],{"data":26483,"content":26484,"nodeType":78},{},[26485],{"data":26486,"marks":26487,"value":542,"nodeType":81},{},[],{"data":26489,"content":26490,"nodeType":87},{},[26491],{"data":26492,"marks":26493,"value":549,"nodeType":81},{},[],{"metadata":26495,"sys":26498,"fields":26503},{"tags":26496,"concepts":26497},[],[],{"space":26499,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26501,"publishedVersion":62,"revision":44,"locale":29},{"sys":26500},{"type":12,"linkType":13,"id":14},{"sys":26502},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26504},{"url":565,"details":26505,"fileName":571,"contentType":572},{"size":567,"image":26506},{"width":569,"height":570},{"sys":26508,"fields":26511},{"id":26509,"createdAt":26510},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":26512,"slug":26513,"articleIntro":26512,"category":26514},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[26515],{"metadata":26516,"sys":26519,"fields":26526},{"tags":26517,"concepts":26518},[],[],{"space":26520,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26522,"publishedVersion":521,"revision":62,"contentType":26524,"locale":29},{"sys":26521},{"type":12,"linkType":13,"id":14},{"sys":26523},{"id":21,"type":12,"linkType":22},{"sys":26525},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26527,"metaTitle":531,"metaDescription":532,"mainTitle":26528,"subtitle":550,"heroImage":26543,"ctaButton":573,"ctaLink":574},[530],{"data":26529,"content":26530,"nodeType":74},{},[26531,26537],{"data":26532,"content":26533,"nodeType":78},{},[26534],{"data":26535,"marks":26536,"value":542,"nodeType":81},{},[],{"data":26538,"content":26539,"nodeType":87},{},[26540],{"data":26541,"marks":26542,"value":549,"nodeType":81},{},[],{"metadata":26544,"sys":26547,"fields":26552},{"tags":26545,"concepts":26546},[],[],{"space":26548,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26550,"publishedVersion":62,"revision":44,"locale":29},{"sys":26549},{"type":12,"linkType":13,"id":14},{"sys":26551},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26553},{"url":565,"details":26554,"fileName":571,"contentType":572},{"size":567,"image":26555},{"width":569,"height":570},{"sys":26557,"fields":26560},{"id":26558,"createdAt":26559},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":26561,"slug":26562,"articleIntro":26561,"category":26563},"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",[26564],{"metadata":26565,"sys":26568,"fields":26575},{"tags":26566,"concepts":26567},[],[],{"space":26569,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26571,"publishedVersion":521,"revision":62,"contentType":26573,"locale":29},{"sys":26570},{"type":12,"linkType":13,"id":14},{"sys":26572},{"id":21,"type":12,"linkType":22},{"sys":26574},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26576,"metaTitle":531,"metaDescription":532,"mainTitle":26577,"subtitle":550,"heroImage":26592,"ctaButton":573,"ctaLink":574},[530],{"data":26578,"content":26579,"nodeType":74},{},[26580,26586],{"data":26581,"content":26582,"nodeType":78},{},[26583],{"data":26584,"marks":26585,"value":542,"nodeType":81},{},[],{"data":26587,"content":26588,"nodeType":87},{},[26589],{"data":26590,"marks":26591,"value":549,"nodeType":81},{},[],{"metadata":26593,"sys":26596,"fields":26601},{"tags":26594,"concepts":26595},[],[],{"space":26597,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26599,"publishedVersion":62,"revision":44,"locale":29},{"sys":26598},{"type":12,"linkType":13,"id":14},{"sys":26600},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26602},{"url":565,"details":26603,"fileName":571,"contentType":572},{"size":567,"image":26604},{"width":569,"height":570},{"sys":26606,"fields":26609},{"id":26607,"createdAt":26608},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":26610,"slug":26611,"articleIntro":26610,"category":26612},"6097 - de marchandises","compte-6097-de-marchandises",[26613],{"metadata":26614,"sys":26617,"fields":26624},{"tags":26615,"concepts":26616},[],[],{"space":26618,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26620,"publishedVersion":521,"revision":62,"contentType":26622,"locale":29},{"sys":26619},{"type":12,"linkType":13,"id":14},{"sys":26621},{"id":21,"type":12,"linkType":22},{"sys":26623},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26625,"metaTitle":531,"metaDescription":532,"mainTitle":26626,"subtitle":550,"heroImage":26641,"ctaButton":573,"ctaLink":574},[530],{"data":26627,"content":26628,"nodeType":74},{},[26629,26635],{"data":26630,"content":26631,"nodeType":78},{},[26632],{"data":26633,"marks":26634,"value":542,"nodeType":81},{},[],{"data":26636,"content":26637,"nodeType":87},{},[26638],{"data":26639,"marks":26640,"value":549,"nodeType":81},{},[],{"metadata":26642,"sys":26645,"fields":26650},{"tags":26643,"concepts":26644},[],[],{"space":26646,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26648,"publishedVersion":62,"revision":44,"locale":29},{"sys":26647},{"type":12,"linkType":13,"id":14},{"sys":26649},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26651},{"url":565,"details":26652,"fileName":571,"contentType":572},{"size":567,"image":26653},{"width":569,"height":570},{"sys":26655,"fields":26658},{"id":26656,"createdAt":26657},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":26659,"slug":26660,"articleIntro":26659,"category":26661},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[26662],{"metadata":26663,"sys":26666,"fields":26673},{"tags":26664,"concepts":26665},[],[],{"space":26667,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26669,"publishedVersion":521,"revision":62,"contentType":26671,"locale":29},{"sys":26668},{"type":12,"linkType":13,"id":14},{"sys":26670},{"id":21,"type":12,"linkType":22},{"sys":26672},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26674,"metaTitle":531,"metaDescription":532,"mainTitle":26675,"subtitle":550,"heroImage":26690,"ctaButton":573,"ctaLink":574},[530],{"data":26676,"content":26677,"nodeType":74},{},[26678,26684],{"data":26679,"content":26680,"nodeType":78},{},[26681],{"data":26682,"marks":26683,"value":542,"nodeType":81},{},[],{"data":26685,"content":26686,"nodeType":87},{},[26687],{"data":26688,"marks":26689,"value":549,"nodeType":81},{},[],{"metadata":26691,"sys":26694,"fields":26699},{"tags":26692,"concepts":26693},[],[],{"space":26695,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26697,"publishedVersion":62,"revision":44,"locale":29},{"sys":26696},{"type":12,"linkType":13,"id":14},{"sys":26698},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26700},{"url":565,"details":26701,"fileName":571,"contentType":572},{"size":567,"image":26702},{"width":569,"height":570},{"sys":26704,"fields":26706},{"id":26705,"createdAt":7146},"55iVQXY18hY6u2UZk6N5JX",{"title":26707,"slug":26708,"articleIntro":-1,"category":26709},"Compte 704 - Travaux","compte-704---travaux",[26710],{"metadata":26711,"sys":26714,"fields":26721},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26717,"publishedVersion":521,"revision":62,"contentType":26719,"locale":29},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":21,"type":12,"linkType":22},{"sys":26720},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26722,"metaTitle":531,"metaDescription":532,"mainTitle":26723,"subtitle":550,"heroImage":26738,"ctaButton":573,"ctaLink":574},[530],{"data":26724,"content":26725,"nodeType":74},{},[26726,26732],{"data":26727,"content":26728,"nodeType":78},{},[26729],{"data":26730,"marks":26731,"value":542,"nodeType":81},{},[],{"data":26733,"content":26734,"nodeType":87},{},[26735],{"data":26736,"marks":26737,"value":549,"nodeType":81},{},[],{"metadata":26739,"sys":26742,"fields":26747},{"tags":26740,"concepts":26741},[],[],{"space":26743,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26745,"publishedVersion":62,"revision":44,"locale":29},{"sys":26744},{"type":12,"linkType":13,"id":14},{"sys":26746},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26748},{"url":565,"details":26749,"fileName":571,"contentType":572},{"size":567,"image":26750},{"width":569,"height":570},{"sys":26752,"fields":26755},{"id":26753,"createdAt":26754},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":26756,"slug":26757,"articleIntro":26756,"category":26758},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[26759],{"metadata":26760,"sys":26763,"fields":26770},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26766,"publishedVersion":521,"revision":62,"contentType":26768,"locale":29},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":21,"type":12,"linkType":22},{"sys":26769},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26771,"metaTitle":531,"metaDescription":532,"mainTitle":26772,"subtitle":550,"heroImage":26787,"ctaButton":573,"ctaLink":574},[530],{"data":26773,"content":26774,"nodeType":74},{},[26775,26781],{"data":26776,"content":26777,"nodeType":78},{},[26778],{"data":26779,"marks":26780,"value":542,"nodeType":81},{},[],{"data":26782,"content":26783,"nodeType":87},{},[26784],{"data":26785,"marks":26786,"value":549,"nodeType":81},{},[],{"metadata":26788,"sys":26791,"fields":26796},{"tags":26789,"concepts":26790},[],[],{"space":26792,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26794,"publishedVersion":62,"revision":44,"locale":29},{"sys":26793},{"type":12,"linkType":13,"id":14},{"sys":26795},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26797},{"url":565,"details":26798,"fileName":571,"contentType":572},{"size":567,"image":26799},{"width":569,"height":570},{"sys":26801,"fields":26804},{"id":26802,"createdAt":26803},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":26805,"slug":26806,"articleIntro":26805,"category":26807},"274 - Prêts","compte-274-prets",[26808],{"metadata":26809,"sys":26812,"fields":26819},{"tags":26810,"concepts":26811},[],[],{"space":26813,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26815,"publishedVersion":521,"revision":62,"contentType":26817,"locale":29},{"sys":26814},{"type":12,"linkType":13,"id":14},{"sys":26816},{"id":21,"type":12,"linkType":22},{"sys":26818},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26820,"metaTitle":531,"metaDescription":532,"mainTitle":26821,"subtitle":550,"heroImage":26836,"ctaButton":573,"ctaLink":574},[530],{"data":26822,"content":26823,"nodeType":74},{},[26824,26830],{"data":26825,"content":26826,"nodeType":78},{},[26827],{"data":26828,"marks":26829,"value":542,"nodeType":81},{},[],{"data":26831,"content":26832,"nodeType":87},{},[26833],{"data":26834,"marks":26835,"value":549,"nodeType":81},{},[],{"metadata":26837,"sys":26840,"fields":26845},{"tags":26838,"concepts":26839},[],[],{"space":26841,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26843,"publishedVersion":62,"revision":44,"locale":29},{"sys":26842},{"type":12,"linkType":13,"id":14},{"sys":26844},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26846},{"url":565,"details":26847,"fileName":571,"contentType":572},{"size":567,"image":26848},{"width":569,"height":570},{"sys":26850,"fields":26853},{"id":26851,"createdAt":26852},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":26854,"slug":26855,"articleIntro":26854,"category":26856},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[26857],{"metadata":26858,"sys":26861,"fields":26868},{"tags":26859,"concepts":26860},[],[],{"space":26862,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26864,"publishedVersion":521,"revision":62,"contentType":26866,"locale":29},{"sys":26863},{"type":12,"linkType":13,"id":14},{"sys":26865},{"id":21,"type":12,"linkType":22},{"sys":26867},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26869,"metaTitle":531,"metaDescription":532,"mainTitle":26870,"subtitle":550,"heroImage":26885,"ctaButton":573,"ctaLink":574},[530],{"data":26871,"content":26872,"nodeType":74},{},[26873,26879],{"data":26874,"content":26875,"nodeType":78},{},[26876],{"data":26877,"marks":26878,"value":542,"nodeType":81},{},[],{"data":26880,"content":26881,"nodeType":87},{},[26882],{"data":26883,"marks":26884,"value":549,"nodeType":81},{},[],{"metadata":26886,"sys":26889,"fields":26894},{"tags":26887,"concepts":26888},[],[],{"space":26890,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26892,"publishedVersion":62,"revision":44,"locale":29},{"sys":26891},{"type":12,"linkType":13,"id":14},{"sys":26893},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26895},{"url":565,"details":26896,"fileName":571,"contentType":572},{"size":567,"image":26897},{"width":569,"height":570},{"sys":26899,"fields":26902},{"id":26900,"createdAt":26901},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":26903,"slug":26904,"articleIntro":26903,"category":26905},"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",[26906],{"metadata":26907,"sys":26910,"fields":26917},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26913,"publishedVersion":521,"revision":62,"contentType":26915,"locale":29},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":21,"type":12,"linkType":22},{"sys":26916},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26918,"metaTitle":531,"metaDescription":532,"mainTitle":26919,"subtitle":550,"heroImage":26934,"ctaButton":573,"ctaLink":574},[530],{"data":26920,"content":26921,"nodeType":74},{},[26922,26928],{"data":26923,"content":26924,"nodeType":78},{},[26925],{"data":26926,"marks":26927,"value":542,"nodeType":81},{},[],{"data":26929,"content":26930,"nodeType":87},{},[26931],{"data":26932,"marks":26933,"value":549,"nodeType":81},{},[],{"metadata":26935,"sys":26938,"fields":26943},{"tags":26936,"concepts":26937},[],[],{"space":26939,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26941,"publishedVersion":62,"revision":44,"locale":29},{"sys":26940},{"type":12,"linkType":13,"id":14},{"sys":26942},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26944},{"url":565,"details":26945,"fileName":571,"contentType":572},{"size":567,"image":26946},{"width":569,"height":570},{"sys":26948,"fields":26951},{"id":26949,"createdAt":26950},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":26952,"slug":26953,"articleIntro":26954,"category":26955},"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.",[26956],{"metadata":26957,"sys":26960,"fields":26967},{"tags":26958,"concepts":26959},[],[],{"space":26961,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":26963,"publishedVersion":521,"revision":62,"contentType":26965,"locale":29},{"sys":26962},{"type":12,"linkType":13,"id":14},{"sys":26964},{"id":21,"type":12,"linkType":22},{"sys":26966},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":26968,"metaTitle":531,"metaDescription":532,"mainTitle":26969,"subtitle":550,"heroImage":26984,"ctaButton":573,"ctaLink":574},[530],{"data":26970,"content":26971,"nodeType":74},{},[26972,26978],{"data":26973,"content":26974,"nodeType":78},{},[26975],{"data":26976,"marks":26977,"value":542,"nodeType":81},{},[],{"data":26979,"content":26980,"nodeType":87},{},[26981],{"data":26982,"marks":26983,"value":549,"nodeType":81},{},[],{"metadata":26985,"sys":26988,"fields":26993},{"tags":26986,"concepts":26987},[],[],{"space":26989,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":26991,"publishedVersion":62,"revision":44,"locale":29},{"sys":26990},{"type":12,"linkType":13,"id":14},{"sys":26992},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":26994},{"url":565,"details":26995,"fileName":571,"contentType":572},{"size":567,"image":26996},{"width":569,"height":570},{"sys":26998,"fields":27001},{"id":26999,"createdAt":27000},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":27002,"slug":27003,"articleIntro":27002,"category":27004},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[27005],{"metadata":27006,"sys":27009,"fields":27016},{"tags":27007,"concepts":27008},[],[],{"space":27010,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27012,"publishedVersion":521,"revision":62,"contentType":27014,"locale":29},{"sys":27011},{"type":12,"linkType":13,"id":14},{"sys":27013},{"id":21,"type":12,"linkType":22},{"sys":27015},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27017,"metaTitle":531,"metaDescription":532,"mainTitle":27018,"subtitle":550,"heroImage":27033,"ctaButton":573,"ctaLink":574},[530],{"data":27019,"content":27020,"nodeType":74},{},[27021,27027],{"data":27022,"content":27023,"nodeType":78},{},[27024],{"data":27025,"marks":27026,"value":542,"nodeType":81},{},[],{"data":27028,"content":27029,"nodeType":87},{},[27030],{"data":27031,"marks":27032,"value":549,"nodeType":81},{},[],{"metadata":27034,"sys":27037,"fields":27042},{"tags":27035,"concepts":27036},[],[],{"space":27038,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27040,"publishedVersion":62,"revision":44,"locale":29},{"sys":27039},{"type":12,"linkType":13,"id":14},{"sys":27041},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27043},{"url":565,"details":27044,"fileName":571,"contentType":572},{"size":567,"image":27045},{"width":569,"height":570},{"sys":27047,"fields":27050},{"id":27048,"createdAt":27049},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":27051,"slug":27052,"articleIntro":27051,"category":27053},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[27054],{"metadata":27055,"sys":27058,"fields":27065},{"tags":27056,"concepts":27057},[],[],{"space":27059,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27061,"publishedVersion":521,"revision":62,"contentType":27063,"locale":29},{"sys":27060},{"type":12,"linkType":13,"id":14},{"sys":27062},{"id":21,"type":12,"linkType":22},{"sys":27064},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27066,"metaTitle":531,"metaDescription":532,"mainTitle":27067,"subtitle":550,"heroImage":27082,"ctaButton":573,"ctaLink":574},[530],{"data":27068,"content":27069,"nodeType":74},{},[27070,27076],{"data":27071,"content":27072,"nodeType":78},{},[27073],{"data":27074,"marks":27075,"value":542,"nodeType":81},{},[],{"data":27077,"content":27078,"nodeType":87},{},[27079],{"data":27080,"marks":27081,"value":549,"nodeType":81},{},[],{"metadata":27083,"sys":27086,"fields":27091},{"tags":27084,"concepts":27085},[],[],{"space":27087,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27089,"publishedVersion":62,"revision":44,"locale":29},{"sys":27088},{"type":12,"linkType":13,"id":14},{"sys":27090},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27092},{"url":565,"details":27093,"fileName":571,"contentType":572},{"size":567,"image":27094},{"width":569,"height":570},{"sys":27096,"fields":27099},{"id":27097,"createdAt":27098},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":27100,"slug":27101,"articleIntro":27100,"category":27102},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[27103],{"metadata":27104,"sys":27107,"fields":27114},{"tags":27105,"concepts":27106},[],[],{"space":27108,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27110,"publishedVersion":521,"revision":62,"contentType":27112,"locale":29},{"sys":27109},{"type":12,"linkType":13,"id":14},{"sys":27111},{"id":21,"type":12,"linkType":22},{"sys":27113},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27115,"metaTitle":531,"metaDescription":532,"mainTitle":27116,"subtitle":550,"heroImage":27131,"ctaButton":573,"ctaLink":574},[530],{"data":27117,"content":27118,"nodeType":74},{},[27119,27125],{"data":27120,"content":27121,"nodeType":78},{},[27122],{"data":27123,"marks":27124,"value":542,"nodeType":81},{},[],{"data":27126,"content":27127,"nodeType":87},{},[27128],{"data":27129,"marks":27130,"value":549,"nodeType":81},{},[],{"metadata":27132,"sys":27135,"fields":27140},{"tags":27133,"concepts":27134},[],[],{"space":27136,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27138,"publishedVersion":62,"revision":44,"locale":29},{"sys":27137},{"type":12,"linkType":13,"id":14},{"sys":27139},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27141},{"url":565,"details":27142,"fileName":571,"contentType":572},{"size":567,"image":27143},{"width":569,"height":570},{"sys":27145,"fields":27148},{"id":27146,"createdAt":27147},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":27149,"slug":27150,"articleIntro":27149,"category":27151},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[27152],{"metadata":27153,"sys":27156,"fields":27163},{"tags":27154,"concepts":27155},[],[],{"space":27157,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27159,"publishedVersion":521,"revision":62,"contentType":27161,"locale":29},{"sys":27158},{"type":12,"linkType":13,"id":14},{"sys":27160},{"id":21,"type":12,"linkType":22},{"sys":27162},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27164,"metaTitle":531,"metaDescription":532,"mainTitle":27165,"subtitle":550,"heroImage":27180,"ctaButton":573,"ctaLink":574},[530],{"data":27166,"content":27167,"nodeType":74},{},[27168,27174],{"data":27169,"content":27170,"nodeType":78},{},[27171],{"data":27172,"marks":27173,"value":542,"nodeType":81},{},[],{"data":27175,"content":27176,"nodeType":87},{},[27177],{"data":27178,"marks":27179,"value":549,"nodeType":81},{},[],{"metadata":27181,"sys":27184,"fields":27189},{"tags":27182,"concepts":27183},[],[],{"space":27185,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27187,"publishedVersion":62,"revision":44,"locale":29},{"sys":27186},{"type":12,"linkType":13,"id":14},{"sys":27188},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27190},{"url":565,"details":27191,"fileName":571,"contentType":572},{"size":567,"image":27192},{"width":569,"height":570},{"sys":27194,"fields":27197},{"id":27195,"createdAt":27196},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":27198,"slug":27199,"articleIntro":27198,"category":27200},"2961 - Titres de participation","compte-2961-titres-de-participation",[27201],{"metadata":27202,"sys":27205,"fields":27212},{"tags":27203,"concepts":27204},[],[],{"space":27206,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27208,"publishedVersion":521,"revision":62,"contentType":27210,"locale":29},{"sys":27207},{"type":12,"linkType":13,"id":14},{"sys":27209},{"id":21,"type":12,"linkType":22},{"sys":27211},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27213,"metaTitle":531,"metaDescription":532,"mainTitle":27214,"subtitle":550,"heroImage":27229,"ctaButton":573,"ctaLink":574},[530],{"data":27215,"content":27216,"nodeType":74},{},[27217,27223],{"data":27218,"content":27219,"nodeType":78},{},[27220],{"data":27221,"marks":27222,"value":542,"nodeType":81},{},[],{"data":27224,"content":27225,"nodeType":87},{},[27226],{"data":27227,"marks":27228,"value":549,"nodeType":81},{},[],{"metadata":27230,"sys":27233,"fields":27238},{"tags":27231,"concepts":27232},[],[],{"space":27234,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27236,"publishedVersion":62,"revision":44,"locale":29},{"sys":27235},{"type":12,"linkType":13,"id":14},{"sys":27237},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27239},{"url":565,"details":27240,"fileName":571,"contentType":572},{"size":567,"image":27241},{"width":569,"height":570},{"sys":27243,"fields":27246},{"id":27244,"createdAt":27245},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":27247,"slug":27248,"articleIntro":27247,"category":27249},"618 - Divers","compte-618-divers",[27250],{"metadata":27251,"sys":27254,"fields":27261},{"tags":27252,"concepts":27253},[],[],{"space":27255,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27257,"publishedVersion":521,"revision":62,"contentType":27259,"locale":29},{"sys":27256},{"type":12,"linkType":13,"id":14},{"sys":27258},{"id":21,"type":12,"linkType":22},{"sys":27260},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27262,"metaTitle":531,"metaDescription":532,"mainTitle":27263,"subtitle":550,"heroImage":27278,"ctaButton":573,"ctaLink":574},[530],{"data":27264,"content":27265,"nodeType":74},{},[27266,27272],{"data":27267,"content":27268,"nodeType":78},{},[27269],{"data":27270,"marks":27271,"value":542,"nodeType":81},{},[],{"data":27273,"content":27274,"nodeType":87},{},[27275],{"data":27276,"marks":27277,"value":549,"nodeType":81},{},[],{"metadata":27279,"sys":27282,"fields":27287},{"tags":27280,"concepts":27281},[],[],{"space":27283,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27285,"publishedVersion":62,"revision":44,"locale":29},{"sys":27284},{"type":12,"linkType":13,"id":14},{"sys":27286},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27288},{"url":565,"details":27289,"fileName":571,"contentType":572},{"size":567,"image":27290},{"width":569,"height":570},{"sys":27292,"fields":27295},{"id":27293,"createdAt":27294},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":27296,"slug":27297,"articleIntro":-1,"category":27298},"Compte 411 - Clients","compte-411-clients",[27299],{"metadata":27300,"sys":27303,"fields":27310},{"tags":27301,"concepts":27302},[],[],{"space":27304,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27306,"publishedVersion":521,"revision":62,"contentType":27308,"locale":29},{"sys":27305},{"type":12,"linkType":13,"id":14},{"sys":27307},{"id":21,"type":12,"linkType":22},{"sys":27309},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27311,"metaTitle":531,"metaDescription":532,"mainTitle":27312,"subtitle":550,"heroImage":27327,"ctaButton":573,"ctaLink":574},[530],{"data":27313,"content":27314,"nodeType":74},{},[27315,27321],{"data":27316,"content":27317,"nodeType":78},{},[27318],{"data":27319,"marks":27320,"value":542,"nodeType":81},{},[],{"data":27322,"content":27323,"nodeType":87},{},[27324],{"data":27325,"marks":27326,"value":549,"nodeType":81},{},[],{"metadata":27328,"sys":27331,"fields":27336},{"tags":27329,"concepts":27330},[],[],{"space":27332,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27334,"publishedVersion":62,"revision":44,"locale":29},{"sys":27333},{"type":12,"linkType":13,"id":14},{"sys":27335},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27337},{"url":565,"details":27338,"fileName":571,"contentType":572},{"size":567,"image":27339},{"width":569,"height":570},{"sys":27341,"fields":27344},{"id":27342,"createdAt":27343},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":27345,"slug":27346,"articleIntro":-1,"category":27347},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[27348],{"metadata":27349,"sys":27352,"fields":27359},{"tags":27350,"concepts":27351},[],[],{"space":27353,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27355,"publishedVersion":521,"revision":62,"contentType":27357,"locale":29},{"sys":27354},{"type":12,"linkType":13,"id":14},{"sys":27356},{"id":21,"type":12,"linkType":22},{"sys":27358},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27360,"metaTitle":531,"metaDescription":532,"mainTitle":27361,"subtitle":550,"heroImage":27376,"ctaButton":573,"ctaLink":574},[530],{"data":27362,"content":27363,"nodeType":74},{},[27364,27370],{"data":27365,"content":27366,"nodeType":78},{},[27367],{"data":27368,"marks":27369,"value":542,"nodeType":81},{},[],{"data":27371,"content":27372,"nodeType":87},{},[27373],{"data":27374,"marks":27375,"value":549,"nodeType":81},{},[],{"metadata":27377,"sys":27380,"fields":27385},{"tags":27378,"concepts":27379},[],[],{"space":27381,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27383,"publishedVersion":62,"revision":44,"locale":29},{"sys":27382},{"type":12,"linkType":13,"id":14},{"sys":27384},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27386},{"url":565,"details":27387,"fileName":571,"contentType":572},{"size":567,"image":27388},{"width":569,"height":570},{"sys":27390,"fields":27393},{"id":27391,"createdAt":27392},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":27394,"slug":27395,"articleIntro":27394,"category":27396},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[27397],{"metadata":27398,"sys":27401,"fields":27408},{"tags":27399,"concepts":27400},[],[],{"space":27402,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27404,"publishedVersion":521,"revision":62,"contentType":27406,"locale":29},{"sys":27403},{"type":12,"linkType":13,"id":14},{"sys":27405},{"id":21,"type":12,"linkType":22},{"sys":27407},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27409,"metaTitle":531,"metaDescription":532,"mainTitle":27410,"subtitle":550,"heroImage":27425,"ctaButton":573,"ctaLink":574},[530],{"data":27411,"content":27412,"nodeType":74},{},[27413,27419],{"data":27414,"content":27415,"nodeType":78},{},[27416],{"data":27417,"marks":27418,"value":542,"nodeType":81},{},[],{"data":27420,"content":27421,"nodeType":87},{},[27422],{"data":27423,"marks":27424,"value":549,"nodeType":81},{},[],{"metadata":27426,"sys":27429,"fields":27434},{"tags":27427,"concepts":27428},[],[],{"space":27430,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27432,"publishedVersion":62,"revision":44,"locale":29},{"sys":27431},{"type":12,"linkType":13,"id":14},{"sys":27433},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27435},{"url":565,"details":27436,"fileName":571,"contentType":572},{"size":567,"image":27437},{"width":569,"height":570},{"sys":27439,"fields":27442},{"id":27440,"createdAt":27441},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":27443,"slug":27444,"articleIntro":27443,"category":27445},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[27446],{"metadata":27447,"sys":27450,"fields":27457},{"tags":27448,"concepts":27449},[],[],{"space":27451,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27453,"publishedVersion":521,"revision":62,"contentType":27455,"locale":29},{"sys":27452},{"type":12,"linkType":13,"id":14},{"sys":27454},{"id":21,"type":12,"linkType":22},{"sys":27456},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27458,"metaTitle":531,"metaDescription":532,"mainTitle":27459,"subtitle":550,"heroImage":27474,"ctaButton":573,"ctaLink":574},[530],{"data":27460,"content":27461,"nodeType":74},{},[27462,27468],{"data":27463,"content":27464,"nodeType":78},{},[27465],{"data":27466,"marks":27467,"value":542,"nodeType":81},{},[],{"data":27469,"content":27470,"nodeType":87},{},[27471],{"data":27472,"marks":27473,"value":549,"nodeType":81},{},[],{"metadata":27475,"sys":27478,"fields":27483},{"tags":27476,"concepts":27477},[],[],{"space":27479,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27481,"publishedVersion":62,"revision":44,"locale":29},{"sys":27480},{"type":12,"linkType":13,"id":14},{"sys":27482},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27484},{"url":565,"details":27485,"fileName":571,"contentType":572},{"size":567,"image":27486},{"width":569,"height":570},{"sys":27488,"fields":27491},{"id":27489,"createdAt":27490},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":27492,"slug":27493,"articleIntro":-1,"category":27494},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[27495],{"metadata":27496,"sys":27499,"fields":27506},{"tags":27497,"concepts":27498},[],[],{"space":27500,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27502,"publishedVersion":521,"revision":62,"contentType":27504,"locale":29},{"sys":27501},{"type":12,"linkType":13,"id":14},{"sys":27503},{"id":21,"type":12,"linkType":22},{"sys":27505},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27507,"metaTitle":531,"metaDescription":532,"mainTitle":27508,"subtitle":550,"heroImage":27523,"ctaButton":573,"ctaLink":574},[530],{"data":27509,"content":27510,"nodeType":74},{},[27511,27517],{"data":27512,"content":27513,"nodeType":78},{},[27514],{"data":27515,"marks":27516,"value":542,"nodeType":81},{},[],{"data":27518,"content":27519,"nodeType":87},{},[27520],{"data":27521,"marks":27522,"value":549,"nodeType":81},{},[],{"metadata":27524,"sys":27527,"fields":27532},{"tags":27525,"concepts":27526},[],[],{"space":27528,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27530,"publishedVersion":62,"revision":44,"locale":29},{"sys":27529},{"type":12,"linkType":13,"id":14},{"sys":27531},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27533},{"url":565,"details":27534,"fileName":571,"contentType":572},{"size":567,"image":27535},{"width":569,"height":570},{"sys":27537,"fields":27540},{"id":27538,"createdAt":27539},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":27541,"slug":27542,"articleIntro":27541,"category":27543},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[27544],{"metadata":27545,"sys":27548,"fields":27555},{"tags":27546,"concepts":27547},[],[],{"space":27549,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27551,"publishedVersion":521,"revision":62,"contentType":27553,"locale":29},{"sys":27550},{"type":12,"linkType":13,"id":14},{"sys":27552},{"id":21,"type":12,"linkType":22},{"sys":27554},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27556,"metaTitle":531,"metaDescription":532,"mainTitle":27557,"subtitle":550,"heroImage":27572,"ctaButton":573,"ctaLink":574},[530],{"data":27558,"content":27559,"nodeType":74},{},[27560,27566],{"data":27561,"content":27562,"nodeType":78},{},[27563],{"data":27564,"marks":27565,"value":542,"nodeType":81},{},[],{"data":27567,"content":27568,"nodeType":87},{},[27569],{"data":27570,"marks":27571,"value":549,"nodeType":81},{},[],{"metadata":27573,"sys":27576,"fields":27581},{"tags":27574,"concepts":27575},[],[],{"space":27577,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27579,"publishedVersion":62,"revision":44,"locale":29},{"sys":27578},{"type":12,"linkType":13,"id":14},{"sys":27580},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27582},{"url":565,"details":27583,"fileName":571,"contentType":572},{"size":567,"image":27584},{"width":569,"height":570},{"sys":27586,"fields":27589},{"id":27587,"createdAt":27588},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":27590,"slug":27591,"articleIntro":27590,"category":27592},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[27593],{"metadata":27594,"sys":27597,"fields":27604},{"tags":27595,"concepts":27596},[],[],{"space":27598,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27600,"publishedVersion":521,"revision":62,"contentType":27602,"locale":29},{"sys":27599},{"type":12,"linkType":13,"id":14},{"sys":27601},{"id":21,"type":12,"linkType":22},{"sys":27603},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27605,"metaTitle":531,"metaDescription":532,"mainTitle":27606,"subtitle":550,"heroImage":27621,"ctaButton":573,"ctaLink":574},[530],{"data":27607,"content":27608,"nodeType":74},{},[27609,27615],{"data":27610,"content":27611,"nodeType":78},{},[27612],{"data":27613,"marks":27614,"value":542,"nodeType":81},{},[],{"data":27616,"content":27617,"nodeType":87},{},[27618],{"data":27619,"marks":27620,"value":549,"nodeType":81},{},[],{"metadata":27622,"sys":27625,"fields":27630},{"tags":27623,"concepts":27624},[],[],{"space":27626,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27628,"publishedVersion":62,"revision":44,"locale":29},{"sys":27627},{"type":12,"linkType":13,"id":14},{"sys":27629},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27631},{"url":565,"details":27632,"fileName":571,"contentType":572},{"size":567,"image":27633},{"width":569,"height":570},{"sys":27635,"fields":27638},{"id":27636,"createdAt":27637},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":27639,"slug":27640,"articleIntro":27639,"category":27641},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[27642],{"metadata":27643,"sys":27646,"fields":27653},{"tags":27644,"concepts":27645},[],[],{"space":27647,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27649,"publishedVersion":521,"revision":62,"contentType":27651,"locale":29},{"sys":27648},{"type":12,"linkType":13,"id":14},{"sys":27650},{"id":21,"type":12,"linkType":22},{"sys":27652},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27654,"metaTitle":531,"metaDescription":532,"mainTitle":27655,"subtitle":550,"heroImage":27670,"ctaButton":573,"ctaLink":574},[530],{"data":27656,"content":27657,"nodeType":74},{},[27658,27664],{"data":27659,"content":27660,"nodeType":78},{},[27661],{"data":27662,"marks":27663,"value":542,"nodeType":81},{},[],{"data":27665,"content":27666,"nodeType":87},{},[27667],{"data":27668,"marks":27669,"value":549,"nodeType":81},{},[],{"metadata":27671,"sys":27674,"fields":27679},{"tags":27672,"concepts":27673},[],[],{"space":27675,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27677,"publishedVersion":62,"revision":44,"locale":29},{"sys":27676},{"type":12,"linkType":13,"id":14},{"sys":27678},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27680},{"url":565,"details":27681,"fileName":571,"contentType":572},{"size":567,"image":27682},{"width":569,"height":570},{"sys":27684,"fields":27687},{"id":27685,"createdAt":27686},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":27688,"slug":27689,"articleIntro":27688,"category":27690},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[27691],{"metadata":27692,"sys":27695,"fields":27702},{"tags":27693,"concepts":27694},[],[],{"space":27696,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27698,"publishedVersion":521,"revision":62,"contentType":27700,"locale":29},{"sys":27697},{"type":12,"linkType":13,"id":14},{"sys":27699},{"id":21,"type":12,"linkType":22},{"sys":27701},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27703,"metaTitle":531,"metaDescription":532,"mainTitle":27704,"subtitle":550,"heroImage":27719,"ctaButton":573,"ctaLink":574},[530],{"data":27705,"content":27706,"nodeType":74},{},[27707,27713],{"data":27708,"content":27709,"nodeType":78},{},[27710],{"data":27711,"marks":27712,"value":542,"nodeType":81},{},[],{"data":27714,"content":27715,"nodeType":87},{},[27716],{"data":27717,"marks":27718,"value":549,"nodeType":81},{},[],{"metadata":27720,"sys":27723,"fields":27728},{"tags":27721,"concepts":27722},[],[],{"space":27724,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27726,"publishedVersion":62,"revision":44,"locale":29},{"sys":27725},{"type":12,"linkType":13,"id":14},{"sys":27727},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27729},{"url":565,"details":27730,"fileName":571,"contentType":572},{"size":567,"image":27731},{"width":569,"height":570},{"sys":27733,"fields":27736},{"id":27734,"createdAt":27735},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":27737,"slug":27738,"articleIntro":27737,"category":27739},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[27740],{"metadata":27741,"sys":27744,"fields":27751},{"tags":27742,"concepts":27743},[],[],{"space":27745,"id":516,"type":16,"createdAt":517,"updatedAt":518,"environment":27747,"publishedVersion":521,"revision":62,"contentType":27749,"locale":29},{"sys":27746},{"type":12,"linkType":13,"id":14},{"sys":27748},{"id":21,"type":12,"linkType":22},{"sys":27750},{"type":12,"linkType":27,"id":524},{"contentfulName":526,"modelCategoryName":527,"slug":528,"contentTypeSlug":27752,"metaTitle":531,"metaDescription":532,"mainTitle":27753,"subtitle":550,"heroImage":27768,"ctaButton":573,"ctaLink":574},[530],{"data":27754,"content":27755,"nodeType":74},{},[27756,27762],{"data":27757,"content":27758,"nodeType":78},{},[27759],{"data":27760,"marks":27761,"value":542,"nodeType":81},{},[],{"data":27763,"content":27764,"nodeType":87},{},[27765],{"data":27766,"marks":27767,"value":549,"nodeType":81},{},[],{"metadata":27769,"sys":27772,"fields":27777},{"tags":27770,"concepts":27771},[],[],{"space":27773,"id":558,"type":58,"createdAt":559,"updatedAt":559,"environment":27775,"publishedVersion":62,"revision":44,"locale":29},{"sys":27774},{"type":12,"linkType":13,"id":14},{"sys":27776},{"id":21,"type":12,"linkType":22},{"title":563,"description":549,"file":27778},{"url":565,"details":27779,"fileName":571,"contentType":572},{"size":567,"image":27780},{"width":569,"height":570},1780085297783]