[{"data":1,"prerenderedAt":27621},["ShallowReactive",2],{"tip-plan-comptable-compte-26-participations-et-creances-rattachees-a-des-participations":3,"plan-comptable-compte-26-participations-et-creances-rattachees-a-des-participations-similars":415},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-26-participations-et-creances-rattachees-a-des-participations",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","1UgNRNBCOK1dqzmHKZoiAr","Entry","2025-04-25T13:18:20.347Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":345,"faq_structured_data":346,"category":347},"Compte 26 - Participations et créances rattachées à des participations",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,108,123,138,153,168,183,190,197,212,227,242,257,264,271,278,293,308,323,338],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 26",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 26 regroupe l'ensemble des opérations liées aux prises de participation d'une entreprise dans d'autres entités. Il se décompose principalement en:",[],{},{"nodeType":84,"data":92,"content":93},{},[94,98,104],{"nodeType":79,"value":95,"marks":96,"data":97},"- ",[],{},{"nodeType":79,"value":99,"marks":100,"data":103},"Compte 261",[101],{"type":102},"bold",{},{"nodeType":79,"value":105,"marks":106,"data":107}," : Titres de participation, enregistrant les actions ou parts sociales acquises dans d'autres sociétés avec l'intention d'exercer une influence notable",[],{},{"nodeType":84,"data":109,"content":110},{},[111,114,119],{"nodeType":79,"value":95,"marks":112,"data":113},[],{},{"nodeType":79,"value":115,"marks":116,"data":118},"Compte 262",[117],{"type":102},{},{"nodeType":79,"value":120,"marks":121,"data":122}," : Titres évalués par équivalence pour les sociétés contrôlées de manière exclusive",[],{},{"nodeType":84,"data":124,"content":125},{},[126,129,134],{"nodeType":79,"value":95,"marks":127,"data":128},[],{},{"nodeType":79,"value":130,"marks":131,"data":133},"Compte 266",[132],{"type":102},{},{"nodeType":79,"value":135,"marks":136,"data":137}," : Autres formes de participation (comme les parts de GIE)",[],{},{"nodeType":84,"data":139,"content":140},{},[141,144,149],{"nodeType":79,"value":95,"marks":142,"data":143},[],{},{"nodeType":79,"value":145,"marks":146,"data":148},"Compte 267",[147],{"type":102},{},{"nodeType":79,"value":150,"marks":151,"data":152}," : Créances rattachées à des participations, regroupant les prêts accordés aux entités dans lesquelles l'entreprise détient une participation",[],{},{"nodeType":84,"data":154,"content":155},{},[156,159,164],{"nodeType":79,"value":95,"marks":157,"data":158},[],{},{"nodeType":79,"value":160,"marks":161,"data":163},"Compte 268",[162],{"type":102},{},{"nodeType":79,"value":165,"marks":166,"data":167}," : Créances rattachées à des sociétés en participation",[],{},{"nodeType":84,"data":169,"content":170},{},[171,174,179],{"nodeType":79,"value":95,"marks":172,"data":173},[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Compte 269",[177],{"type":102},{},{"nodeType":79,"value":180,"marks":181,"data":182}," : Versements restant à effectuer sur titres de participation non libérés",[],{},{"nodeType":75,"data":184,"content":185},{},[186],{"nodeType":79,"value":187,"marks":188,"data":189},"Quand utiliser le compte 26 ?",[],{},{"nodeType":84,"data":191,"content":192},{},[193],{"nodeType":79,"value":194,"marks":195,"data":196},"Le compte 26 s'utilise dans plusieurs contextes stratégiques :",[],{},{"nodeType":84,"data":198,"content":199},{},[200,203,208],{"nodeType":79,"value":95,"marks":201,"data":202},[],{},{"nodeType":79,"value":204,"marks":205,"data":207},"Investissements durables",[206],{"type":102},{},{"nodeType":79,"value":209,"marks":210,"data":211}," : Pour enregistrer l'acquisition de titres dans une autre société avec intention de contrôle ou d'influence notable (généralement au moins 10% du capital)",[],{},{"nodeType":84,"data":213,"content":214},{},[215,218,223],{"nodeType":79,"value":95,"marks":216,"data":217},[],{},{"nodeType":79,"value":219,"marks":220,"data":222},"Prêts stratégiques",[221],{"type":102},{},{"nodeType":79,"value":224,"marks":225,"data":226}," : Lors de l'octroi de prêts à des sociétés participées, reflétant une relation financière allant au-delà des simples opérations courantes",[],{},{"nodeType":84,"data":228,"content":229},{},[230,233,238],{"nodeType":79,"value":95,"marks":231,"data":232},[],{},{"nodeType":79,"value":234,"marks":235,"data":237},"Restructurations",[236],{"type":102},{},{"nodeType":79,"value":239,"marks":240,"data":241}," : Dans le cadre de réorganisations de groupe, pour comptabiliser les mouvements de titres entre entités",[],{},{"nodeType":84,"data":243,"content":244},{},[245,248,253],{"nodeType":79,"value":95,"marks":246,"data":247},[],{},{"nodeType":79,"value":249,"marks":250,"data":252},"Suivi des engagements",[251],{"type":102},{},{"nodeType":79,"value":254,"marks":255,"data":256}," : Pour tracer les versements restant à effectuer sur des titres partiellement libérés",[],{},{"nodeType":84,"data":258,"content":259},{},[260],{"nodeType":79,"value":261,"marks":262,"data":263},"La distinction principale avec d'autres investissements financiers réside dans l'intention stratégique et la durée de détention prévue à long terme.",[],{},{"nodeType":75,"data":265,"content":266},{},[267],{"nodeType":79,"value":268,"marks":269,"data":270},"Implications fiscales du compte 26",[],{},{"nodeType":84,"data":272,"content":273},{},[274],{"nodeType":79,"value":275,"marks":276,"data":277},"Les opérations liées au compte 26 présentent plusieurs implications fiscales importantes :",[],{},{"nodeType":84,"data":279,"content":280},{},[281,284,289],{"nodeType":79,"value":95,"marks":282,"data":283},[],{},{"nodeType":79,"value":285,"marks":286,"data":288},"Régime des plus-values",[287],{"type":102},{},{"nodeType":79,"value":290,"marks":291,"data":292}," : Les cessions de titres de participation peuvent bénéficier d'un régime fiscal avantageux, avec une exonération partielle sous conditions de durée de détention",[],{},{"nodeType":84,"data":294,"content":295},{},[296,299,304],{"nodeType":79,"value":95,"marks":297,"data":298},[],{},{"nodeType":79,"value":300,"marks":301,"data":303},"Dividendes perçus",[302],{"type":102},{},{"nodeType":79,"value":305,"marks":306,"data":307}," : Les produits de participations (compte 761) peuvent être partiellement exonérés d'impôt sur les sociétés dans le cadre du régime mère-fille, évitant ainsi la double imposition",[],{},{"nodeType":84,"data":309,"content":310},{},[311,314,319],{"nodeType":79,"value":95,"marks":312,"data":313},[],{},{"nodeType":79,"value":315,"marks":316,"data":318},"Déductibilité des intérêts",[317],{"type":102},{},{"nodeType":79,"value":320,"marks":321,"data":322}," : Les intérêts versés sur les créances rattachées à des participations sont généralement déductibles fiscalement, sous réserve des règles de sous-capitalisation",[],{},{"nodeType":84,"data":324,"content":325},{},[326,329,334],{"nodeType":79,"value":95,"marks":327,"data":328},[],{},{"nodeType":79,"value":330,"marks":331,"data":333},"Provisions pour dépréciation",[332],{"type":102},{},{"nodeType":79,"value":335,"marks":336,"data":337}," : Les dépréciations constatées sur les titres de participation (compte 2961) peuvent avoir un traitement fiscal spécifique, parfois non déductible selon la nature des titres",[],{},{"nodeType":84,"data":339,"content":340},{},[341],{"nodeType":79,"value":342,"marks":343,"data":344},"Ces particularités font du compte 26 un élément clé dans la gestion fiscale et financière des groupes d'entreprises.",[],{},"compte-26-participations-et-creances-rattachees-a-des-participations",false,[348],{"metadata":349,"sys":352,"fields":364},{"tags":350,"concepts":351},[],[],{"space":353,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":358,"publishedVersion":360,"revision":59,"contentType":361,"locale":27},{"sys":354},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":359},{"id":20,"type":12,"linkType":21},24,{"sys":362},{"type":12,"linkType":25,"id":363},"category",{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":368,"metaTitle":370,"metaDescription":371,"mainTitle":372,"subtitle":390,"heroImage":391,"ctaButton":413,"ctaLink":414},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[369],"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":373,"content":374,"nodeType":71},{},[375,383],{"data":376,"content":377,"nodeType":382},{},[378],{"data":379,"marks":380,"value":381,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":384,"content":385,"nodeType":84},{},[386],{"data":387,"marks":388,"value":389,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":392,"sys":395,"fields":402},{"tags":393,"concepts":394},[],[],{"space":396,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":400,"publishedVersion":59,"revision":22,"locale":27},{"sys":397},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":401},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":404},"Facturation",{"url":405,"details":406,"fileName":411,"contentType":412},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":407,"image":408},246703,{"width":409,"height":410},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[416,465,514,563,612,661,710,759,808,857,906,955,1004,1053,1102,1151,1200,1249,1298,1347,1396,1445,1494,1543,1592,1641,1690,1739,1788,1837,1886,1935,1984,2033,2082,2131,2180,2229,2278,2327,2376,2425,2474,2523,2572,2621,2670,2719,2768,2817,2866,2915,2964,3013,3062,3111,3160,3209,3258,3307,3356,3405,3454,3503,3552,3601,3650,3699,3748,3797,3846,3896,3945,3994,4043,4092,4141,4190,4239,4288,4337,4386,4435,4484,4533,4582,4631,4680,4729,4778,4827,4876,4925,4974,5023,5072,5121,5170,5219,5268,5317,5366,5415,5464,5513,5562,5611,5660,5709,5758,5807,5856,5905,5954,6003,6052,6101,6150,6199,6248,6297,6346,6395,6444,6493,6542,6591,6640,6689,6738,6787,6836,6885,6934,6983,7032,7081,7130,7179,7228,7277,7326,7375,7425,7475,7524,7573,7622,7671,7720,7769,7818,7867,7916,7965,8014,8063,8112,8161,8210,8259,8308,8357,8406,8455,8504,8553,8602,8651,8700,8749,8798,8847,8896,8945,8994,9044,9094,9143,9192,9241,9290,9339,9388,9437,9486,9535,9584,9633,9682,9731,9780,9829,9878,9927,9976,10025,10075,10124,10173,10222,10271,10320,10369,10418,10467,10517,10566,10615,10664,10713,10762,10811,10860,10909,10958,11007,11056,11105,11154,11203,11252,11301,11350,11399,11449,11498,11548,11597,11646,11695,11744,11793,11842,11891,11940,11989,12038,12087,12136,12185,12234,12283,12332,12381,12430,12479,12528,12577,12626,12675,12724,12773,12822,12871,12920,12969,13018,13068,13117,13166,13215,13264,13313,13363,13412,13462,13511,13560,13609,13658,13707,13756,13805,13854,13903,13952,14001,14050,14099,14148,14197,14246,14295,14344,14393,14442,14491,14540,14589,14638,14687,14736,14785,14834,14883,14932,14981,15030,15079,15128,15177,15226,15275,15324,15373,15422,15471,15520,15569,15618,15667,15716,15765,15814,15863,15912,15961,16010,16060,16110,16160,16208,16257,16306,16355,16404,16453,16502,16551,16600,16649,16698,16747,16796,16845,16894,16943,16993,17042,17091,17140,17189,17238,17287,17336,17385,17434,17483,17532,17581,17630,17679,17728,17777,17826,17875,17924,17973,18022,18071,18120,18169,18218,18267,18316,18365,18414,18463,18512,18561,18610,18655,18703,18753,18803,18852,18901,18950,18999,19048,19097,19146,19195,19244,19293,19342,19391,19440,19489,19538,19587,19636,19685,19734,19783,19832,19881,19930,19979,20028,20077,20126,20175,20224,20273,20322,20371,20420,20469,20518,20567,20616,20665,20714,20763,20812,20861,20910,20959,21008,21057,21106,21155,21204,21253,21302,21351,21400,21449,21498,21547,21596,21645,21695,21744,21793,21842,21891,21940,21989,22038,22087,22136,22185,22234,22283,22332,22381,22430,22479,22528,22577,22626,22675,22724,22773,22822,22871,22920,22969,23017,23066,23115,23164,23213,23262,23311,23360,23409,23458,23507,23556,23605,23654,23703,23752,23801,23850,23899,23948,23997,24046,24095,24144,24193,24242,24291,24340,24389,24438,24487,24536,24585,24634,24683,24732,24781,24830,24879,24928,24977,25026,25075,25124,25173,25222,25271,25320,25369,25418,25467,25516,25565,25614,25663,25712,25761,25810,25859,25908,25957,26006,26055,26104,26153,26202,26251,26300,26349,26399,26448,26497,26546,26595,26643,26692,26741,26790,26839,26888,26937,26986,27035,27084,27133,27182,27231,27279,27328,27377,27426,27475,27523,27572],{"sys":417,"fields":420},{"id":418,"createdAt":419},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":421,"slug":422,"articleIntro":421,"category":423},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[424],{"metadata":425,"sys":428,"fields":435},{"tags":426,"concepts":427},[],[],{"space":429,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":431,"publishedVersion":360,"revision":59,"contentType":433,"locale":27},{"sys":430},{"type":12,"linkType":13,"id":14},{"sys":432},{"id":20,"type":12,"linkType":21},{"sys":434},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":436,"metaTitle":370,"metaDescription":371,"mainTitle":437,"subtitle":390,"heroImage":452,"ctaButton":413,"ctaLink":414},[369],{"data":438,"content":439,"nodeType":71},{},[440,446],{"data":441,"content":442,"nodeType":382},{},[443],{"data":444,"marks":445,"value":381,"nodeType":79},{},[],{"data":447,"content":448,"nodeType":84},{},[449],{"data":450,"marks":451,"value":389,"nodeType":79},{},[],{"metadata":453,"sys":456,"fields":461},{"tags":454,"concepts":455},[],[],{"space":457,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":459,"publishedVersion":59,"revision":22,"locale":27},{"sys":458},{"type":12,"linkType":13,"id":14},{"sys":460},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":462},{"url":405,"details":463,"fileName":411,"contentType":412},{"size":407,"image":464},{"width":409,"height":410},{"sys":466,"fields":469},{"id":467,"createdAt":468},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":470,"slug":471,"articleIntro":470,"category":472},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[473],{"metadata":474,"sys":477,"fields":484},{"tags":475,"concepts":476},[],[],{"space":478,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":480,"publishedVersion":360,"revision":59,"contentType":482,"locale":27},{"sys":479},{"type":12,"linkType":13,"id":14},{"sys":481},{"id":20,"type":12,"linkType":21},{"sys":483},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":485,"metaTitle":370,"metaDescription":371,"mainTitle":486,"subtitle":390,"heroImage":501,"ctaButton":413,"ctaLink":414},[369],{"data":487,"content":488,"nodeType":71},{},[489,495],{"data":490,"content":491,"nodeType":382},{},[492],{"data":493,"marks":494,"value":381,"nodeType":79},{},[],{"data":496,"content":497,"nodeType":84},{},[498],{"data":499,"marks":500,"value":389,"nodeType":79},{},[],{"metadata":502,"sys":505,"fields":510},{"tags":503,"concepts":504},[],[],{"space":506,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":508,"publishedVersion":59,"revision":22,"locale":27},{"sys":507},{"type":12,"linkType":13,"id":14},{"sys":509},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":511},{"url":405,"details":512,"fileName":411,"contentType":412},{"size":407,"image":513},{"width":409,"height":410},{"sys":515,"fields":518},{"id":516,"createdAt":517},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":519,"slug":520,"articleIntro":519,"category":521},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[522],{"metadata":523,"sys":526,"fields":533},{"tags":524,"concepts":525},[],[],{"space":527,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":529,"publishedVersion":360,"revision":59,"contentType":531,"locale":27},{"sys":528},{"type":12,"linkType":13,"id":14},{"sys":530},{"id":20,"type":12,"linkType":21},{"sys":532},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":534,"metaTitle":370,"metaDescription":371,"mainTitle":535,"subtitle":390,"heroImage":550,"ctaButton":413,"ctaLink":414},[369],{"data":536,"content":537,"nodeType":71},{},[538,544],{"data":539,"content":540,"nodeType":382},{},[541],{"data":542,"marks":543,"value":381,"nodeType":79},{},[],{"data":545,"content":546,"nodeType":84},{},[547],{"data":548,"marks":549,"value":389,"nodeType":79},{},[],{"metadata":551,"sys":554,"fields":559},{"tags":552,"concepts":553},[],[],{"space":555,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":557,"publishedVersion":59,"revision":22,"locale":27},{"sys":556},{"type":12,"linkType":13,"id":14},{"sys":558},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":560},{"url":405,"details":561,"fileName":411,"contentType":412},{"size":407,"image":562},{"width":409,"height":410},{"sys":564,"fields":567},{"id":565,"createdAt":566},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":568,"slug":569,"articleIntro":568,"category":570},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[571],{"metadata":572,"sys":575,"fields":582},{"tags":573,"concepts":574},[],[],{"space":576,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":578,"publishedVersion":360,"revision":59,"contentType":580,"locale":27},{"sys":577},{"type":12,"linkType":13,"id":14},{"sys":579},{"id":20,"type":12,"linkType":21},{"sys":581},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":583,"metaTitle":370,"metaDescription":371,"mainTitle":584,"subtitle":390,"heroImage":599,"ctaButton":413,"ctaLink":414},[369],{"data":585,"content":586,"nodeType":71},{},[587,593],{"data":588,"content":589,"nodeType":382},{},[590],{"data":591,"marks":592,"value":381,"nodeType":79},{},[],{"data":594,"content":595,"nodeType":84},{},[596],{"data":597,"marks":598,"value":389,"nodeType":79},{},[],{"metadata":600,"sys":603,"fields":608},{"tags":601,"concepts":602},[],[],{"space":604,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":606,"publishedVersion":59,"revision":22,"locale":27},{"sys":605},{"type":12,"linkType":13,"id":14},{"sys":607},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":609},{"url":405,"details":610,"fileName":411,"contentType":412},{"size":407,"image":611},{"width":409,"height":410},{"sys":613,"fields":616},{"id":614,"createdAt":615},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":617,"slug":618,"articleIntro":617,"category":619},"6232 - Echantillons","compte-6232-echantillons",[620],{"metadata":621,"sys":624,"fields":631},{"tags":622,"concepts":623},[],[],{"space":625,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":627,"publishedVersion":360,"revision":59,"contentType":629,"locale":27},{"sys":626},{"type":12,"linkType":13,"id":14},{"sys":628},{"id":20,"type":12,"linkType":21},{"sys":630},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":632,"metaTitle":370,"metaDescription":371,"mainTitle":633,"subtitle":390,"heroImage":648,"ctaButton":413,"ctaLink":414},[369],{"data":634,"content":635,"nodeType":71},{},[636,642],{"data":637,"content":638,"nodeType":382},{},[639],{"data":640,"marks":641,"value":381,"nodeType":79},{},[],{"data":643,"content":644,"nodeType":84},{},[645],{"data":646,"marks":647,"value":389,"nodeType":79},{},[],{"metadata":649,"sys":652,"fields":657},{"tags":650,"concepts":651},[],[],{"space":653,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":655,"publishedVersion":59,"revision":22,"locale":27},{"sys":654},{"type":12,"linkType":13,"id":14},{"sys":656},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":658},{"url":405,"details":659,"fileName":411,"contentType":412},{"size":407,"image":660},{"width":409,"height":410},{"sys":662,"fields":665},{"id":663,"createdAt":664},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":666,"slug":667,"articleIntro":-1,"category":668},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[669],{"metadata":670,"sys":673,"fields":680},{"tags":671,"concepts":672},[],[],{"space":674,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":676,"publishedVersion":360,"revision":59,"contentType":678,"locale":27},{"sys":675},{"type":12,"linkType":13,"id":14},{"sys":677},{"id":20,"type":12,"linkType":21},{"sys":679},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":681,"metaTitle":370,"metaDescription":371,"mainTitle":682,"subtitle":390,"heroImage":697,"ctaButton":413,"ctaLink":414},[369],{"data":683,"content":684,"nodeType":71},{},[685,691],{"data":686,"content":687,"nodeType":382},{},[688],{"data":689,"marks":690,"value":381,"nodeType":79},{},[],{"data":692,"content":693,"nodeType":84},{},[694],{"data":695,"marks":696,"value":389,"nodeType":79},{},[],{"metadata":698,"sys":701,"fields":706},{"tags":699,"concepts":700},[],[],{"space":702,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":704,"publishedVersion":59,"revision":22,"locale":27},{"sys":703},{"type":12,"linkType":13,"id":14},{"sys":705},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":707},{"url":405,"details":708,"fileName":411,"contentType":412},{"size":407,"image":709},{"width":409,"height":410},{"sys":711,"fields":714},{"id":712,"createdAt":713},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":715,"slug":716,"articleIntro":715,"category":717},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[718],{"metadata":719,"sys":722,"fields":729},{"tags":720,"concepts":721},[],[],{"space":723,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":725,"publishedVersion":360,"revision":59,"contentType":727,"locale":27},{"sys":724},{"type":12,"linkType":13,"id":14},{"sys":726},{"id":20,"type":12,"linkType":21},{"sys":728},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":730,"metaTitle":370,"metaDescription":371,"mainTitle":731,"subtitle":390,"heroImage":746,"ctaButton":413,"ctaLink":414},[369],{"data":732,"content":733,"nodeType":71},{},[734,740],{"data":735,"content":736,"nodeType":382},{},[737],{"data":738,"marks":739,"value":381,"nodeType":79},{},[],{"data":741,"content":742,"nodeType":84},{},[743],{"data":744,"marks":745,"value":389,"nodeType":79},{},[],{"metadata":747,"sys":750,"fields":755},{"tags":748,"concepts":749},[],[],{"space":751,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":753,"publishedVersion":59,"revision":22,"locale":27},{"sys":752},{"type":12,"linkType":13,"id":14},{"sys":754},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":756},{"url":405,"details":757,"fileName":411,"contentType":412},{"size":407,"image":758},{"width":409,"height":410},{"sys":760,"fields":763},{"id":761,"createdAt":762},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":764,"slug":765,"articleIntro":764,"category":766},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[767],{"metadata":768,"sys":771,"fields":778},{"tags":769,"concepts":770},[],[],{"space":772,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":774,"publishedVersion":360,"revision":59,"contentType":776,"locale":27},{"sys":773},{"type":12,"linkType":13,"id":14},{"sys":775},{"id":20,"type":12,"linkType":21},{"sys":777},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":779,"metaTitle":370,"metaDescription":371,"mainTitle":780,"subtitle":390,"heroImage":795,"ctaButton":413,"ctaLink":414},[369],{"data":781,"content":782,"nodeType":71},{},[783,789],{"data":784,"content":785,"nodeType":382},{},[786],{"data":787,"marks":788,"value":381,"nodeType":79},{},[],{"data":790,"content":791,"nodeType":84},{},[792],{"data":793,"marks":794,"value":389,"nodeType":79},{},[],{"metadata":796,"sys":799,"fields":804},{"tags":797,"concepts":798},[],[],{"space":800,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":802,"publishedVersion":59,"revision":22,"locale":27},{"sys":801},{"type":12,"linkType":13,"id":14},{"sys":803},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":805},{"url":405,"details":806,"fileName":411,"contentType":412},{"size":407,"image":807},{"width":409,"height":410},{"sys":809,"fields":812},{"id":810,"createdAt":811},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":813,"slug":814,"articleIntro":-1,"category":815},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[816],{"metadata":817,"sys":820,"fields":827},{"tags":818,"concepts":819},[],[],{"space":821,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":823,"publishedVersion":360,"revision":59,"contentType":825,"locale":27},{"sys":822},{"type":12,"linkType":13,"id":14},{"sys":824},{"id":20,"type":12,"linkType":21},{"sys":826},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":828,"metaTitle":370,"metaDescription":371,"mainTitle":829,"subtitle":390,"heroImage":844,"ctaButton":413,"ctaLink":414},[369],{"data":830,"content":831,"nodeType":71},{},[832,838],{"data":833,"content":834,"nodeType":382},{},[835],{"data":836,"marks":837,"value":381,"nodeType":79},{},[],{"data":839,"content":840,"nodeType":84},{},[841],{"data":842,"marks":843,"value":389,"nodeType":79},{},[],{"metadata":845,"sys":848,"fields":853},{"tags":846,"concepts":847},[],[],{"space":849,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":851,"publishedVersion":59,"revision":22,"locale":27},{"sys":850},{"type":12,"linkType":13,"id":14},{"sys":852},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":854},{"url":405,"details":855,"fileName":411,"contentType":412},{"size":407,"image":856},{"width":409,"height":410},{"sys":858,"fields":861},{"id":859,"createdAt":860},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":862,"slug":863,"articleIntro":862,"category":864},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[865],{"metadata":866,"sys":869,"fields":876},{"tags":867,"concepts":868},[],[],{"space":870,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":872,"publishedVersion":360,"revision":59,"contentType":874,"locale":27},{"sys":871},{"type":12,"linkType":13,"id":14},{"sys":873},{"id":20,"type":12,"linkType":21},{"sys":875},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":877,"metaTitle":370,"metaDescription":371,"mainTitle":878,"subtitle":390,"heroImage":893,"ctaButton":413,"ctaLink":414},[369],{"data":879,"content":880,"nodeType":71},{},[881,887],{"data":882,"content":883,"nodeType":382},{},[884],{"data":885,"marks":886,"value":381,"nodeType":79},{},[],{"data":888,"content":889,"nodeType":84},{},[890],{"data":891,"marks":892,"value":389,"nodeType":79},{},[],{"metadata":894,"sys":897,"fields":902},{"tags":895,"concepts":896},[],[],{"space":898,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":900,"publishedVersion":59,"revision":22,"locale":27},{"sys":899},{"type":12,"linkType":13,"id":14},{"sys":901},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":903},{"url":405,"details":904,"fileName":411,"contentType":412},{"size":407,"image":905},{"width":409,"height":410},{"sys":907,"fields":910},{"id":908,"createdAt":909},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":911,"slug":912,"articleIntro":911,"category":913},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[914],{"metadata":915,"sys":918,"fields":925},{"tags":916,"concepts":917},[],[],{"space":919,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":921,"publishedVersion":360,"revision":59,"contentType":923,"locale":27},{"sys":920},{"type":12,"linkType":13,"id":14},{"sys":922},{"id":20,"type":12,"linkType":21},{"sys":924},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":926,"metaTitle":370,"metaDescription":371,"mainTitle":927,"subtitle":390,"heroImage":942,"ctaButton":413,"ctaLink":414},[369],{"data":928,"content":929,"nodeType":71},{},[930,936],{"data":931,"content":932,"nodeType":382},{},[933],{"data":934,"marks":935,"value":381,"nodeType":79},{},[],{"data":937,"content":938,"nodeType":84},{},[939],{"data":940,"marks":941,"value":389,"nodeType":79},{},[],{"metadata":943,"sys":946,"fields":951},{"tags":944,"concepts":945},[],[],{"space":947,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":949,"publishedVersion":59,"revision":22,"locale":27},{"sys":948},{"type":12,"linkType":13,"id":14},{"sys":950},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":952},{"url":405,"details":953,"fileName":411,"contentType":412},{"size":407,"image":954},{"width":409,"height":410},{"sys":956,"fields":959},{"id":957,"createdAt":958},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":960,"slug":961,"articleIntro":960,"category":962},"Classe 15 - Provisions","classe-15-provisions",[963],{"metadata":964,"sys":967,"fields":974},{"tags":965,"concepts":966},[],[],{"space":968,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":970,"publishedVersion":360,"revision":59,"contentType":972,"locale":27},{"sys":969},{"type":12,"linkType":13,"id":14},{"sys":971},{"id":20,"type":12,"linkType":21},{"sys":973},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":975,"metaTitle":370,"metaDescription":371,"mainTitle":976,"subtitle":390,"heroImage":991,"ctaButton":413,"ctaLink":414},[369],{"data":977,"content":978,"nodeType":71},{},[979,985],{"data":980,"content":981,"nodeType":382},{},[982],{"data":983,"marks":984,"value":381,"nodeType":79},{},[],{"data":986,"content":987,"nodeType":84},{},[988],{"data":989,"marks":990,"value":389,"nodeType":79},{},[],{"metadata":992,"sys":995,"fields":1000},{"tags":993,"concepts":994},[],[],{"space":996,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":998,"publishedVersion":59,"revision":22,"locale":27},{"sys":997},{"type":12,"linkType":13,"id":14},{"sys":999},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1001},{"url":405,"details":1002,"fileName":411,"contentType":412},{"size":407,"image":1003},{"width":409,"height":410},{"sys":1005,"fields":1008},{"id":1006,"createdAt":1007},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":1009,"slug":1010,"articleIntro":1009,"category":1011},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[1012],{"metadata":1013,"sys":1016,"fields":1023},{"tags":1014,"concepts":1015},[],[],{"space":1017,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1019,"publishedVersion":360,"revision":59,"contentType":1021,"locale":27},{"sys":1018},{"type":12,"linkType":13,"id":14},{"sys":1020},{"id":20,"type":12,"linkType":21},{"sys":1022},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1024,"metaTitle":370,"metaDescription":371,"mainTitle":1025,"subtitle":390,"heroImage":1040,"ctaButton":413,"ctaLink":414},[369],{"data":1026,"content":1027,"nodeType":71},{},[1028,1034],{"data":1029,"content":1030,"nodeType":382},{},[1031],{"data":1032,"marks":1033,"value":381,"nodeType":79},{},[],{"data":1035,"content":1036,"nodeType":84},{},[1037],{"data":1038,"marks":1039,"value":389,"nodeType":79},{},[],{"metadata":1041,"sys":1044,"fields":1049},{"tags":1042,"concepts":1043},[],[],{"space":1045,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1047,"publishedVersion":59,"revision":22,"locale":27},{"sys":1046},{"type":12,"linkType":13,"id":14},{"sys":1048},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1050},{"url":405,"details":1051,"fileName":411,"contentType":412},{"size":407,"image":1052},{"width":409,"height":410},{"sys":1054,"fields":1057},{"id":1055,"createdAt":1056},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":1058,"slug":1059,"articleIntro":-1,"category":1060},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[1061],{"metadata":1062,"sys":1065,"fields":1072},{"tags":1063,"concepts":1064},[],[],{"space":1066,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1068,"publishedVersion":360,"revision":59,"contentType":1070,"locale":27},{"sys":1067},{"type":12,"linkType":13,"id":14},{"sys":1069},{"id":20,"type":12,"linkType":21},{"sys":1071},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1073,"metaTitle":370,"metaDescription":371,"mainTitle":1074,"subtitle":390,"heroImage":1089,"ctaButton":413,"ctaLink":414},[369],{"data":1075,"content":1076,"nodeType":71},{},[1077,1083],{"data":1078,"content":1079,"nodeType":382},{},[1080],{"data":1081,"marks":1082,"value":381,"nodeType":79},{},[],{"data":1084,"content":1085,"nodeType":84},{},[1086],{"data":1087,"marks":1088,"value":389,"nodeType":79},{},[],{"metadata":1090,"sys":1093,"fields":1098},{"tags":1091,"concepts":1092},[],[],{"space":1094,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1096,"publishedVersion":59,"revision":22,"locale":27},{"sys":1095},{"type":12,"linkType":13,"id":14},{"sys":1097},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1099},{"url":405,"details":1100,"fileName":411,"contentType":412},{"size":407,"image":1101},{"width":409,"height":410},{"sys":1103,"fields":1106},{"id":1104,"createdAt":1105},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":1107,"slug":1108,"articleIntro":1107,"category":1109},"Compte 2184 - Mobilier","compte-2184-mobilier",[1110],{"metadata":1111,"sys":1114,"fields":1121},{"tags":1112,"concepts":1113},[],[],{"space":1115,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1117,"publishedVersion":360,"revision":59,"contentType":1119,"locale":27},{"sys":1116},{"type":12,"linkType":13,"id":14},{"sys":1118},{"id":20,"type":12,"linkType":21},{"sys":1120},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1122,"metaTitle":370,"metaDescription":371,"mainTitle":1123,"subtitle":390,"heroImage":1138,"ctaButton":413,"ctaLink":414},[369],{"data":1124,"content":1125,"nodeType":71},{},[1126,1132],{"data":1127,"content":1128,"nodeType":382},{},[1129],{"data":1130,"marks":1131,"value":381,"nodeType":79},{},[],{"data":1133,"content":1134,"nodeType":84},{},[1135],{"data":1136,"marks":1137,"value":389,"nodeType":79},{},[],{"metadata":1139,"sys":1142,"fields":1147},{"tags":1140,"concepts":1141},[],[],{"space":1143,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1145,"publishedVersion":59,"revision":22,"locale":27},{"sys":1144},{"type":12,"linkType":13,"id":14},{"sys":1146},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1148},{"url":405,"details":1149,"fileName":411,"contentType":412},{"size":407,"image":1150},{"width":409,"height":410},{"sys":1152,"fields":1155},{"id":1153,"createdAt":1154},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":1156,"slug":1157,"articleIntro":1156,"category":1158},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[1159],{"metadata":1160,"sys":1163,"fields":1170},{"tags":1161,"concepts":1162},[],[],{"space":1164,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1166,"publishedVersion":360,"revision":59,"contentType":1168,"locale":27},{"sys":1165},{"type":12,"linkType":13,"id":14},{"sys":1167},{"id":20,"type":12,"linkType":21},{"sys":1169},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1171,"metaTitle":370,"metaDescription":371,"mainTitle":1172,"subtitle":390,"heroImage":1187,"ctaButton":413,"ctaLink":414},[369],{"data":1173,"content":1174,"nodeType":71},{},[1175,1181],{"data":1176,"content":1177,"nodeType":382},{},[1178],{"data":1179,"marks":1180,"value":381,"nodeType":79},{},[],{"data":1182,"content":1183,"nodeType":84},{},[1184],{"data":1185,"marks":1186,"value":389,"nodeType":79},{},[],{"metadata":1188,"sys":1191,"fields":1196},{"tags":1189,"concepts":1190},[],[],{"space":1192,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1194,"publishedVersion":59,"revision":22,"locale":27},{"sys":1193},{"type":12,"linkType":13,"id":14},{"sys":1195},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1197},{"url":405,"details":1198,"fileName":411,"contentType":412},{"size":407,"image":1199},{"width":409,"height":410},{"sys":1201,"fields":1204},{"id":1202,"createdAt":1203},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":1205,"slug":1206,"articleIntro":1205,"category":1207},"Compte 6026 - Emballages","compte-6026-emballages",[1208],{"metadata":1209,"sys":1212,"fields":1219},{"tags":1210,"concepts":1211},[],[],{"space":1213,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1215,"publishedVersion":360,"revision":59,"contentType":1217,"locale":27},{"sys":1214},{"type":12,"linkType":13,"id":14},{"sys":1216},{"id":20,"type":12,"linkType":21},{"sys":1218},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1220,"metaTitle":370,"metaDescription":371,"mainTitle":1221,"subtitle":390,"heroImage":1236,"ctaButton":413,"ctaLink":414},[369],{"data":1222,"content":1223,"nodeType":71},{},[1224,1230],{"data":1225,"content":1226,"nodeType":382},{},[1227],{"data":1228,"marks":1229,"value":381,"nodeType":79},{},[],{"data":1231,"content":1232,"nodeType":84},{},[1233],{"data":1234,"marks":1235,"value":389,"nodeType":79},{},[],{"metadata":1237,"sys":1240,"fields":1245},{"tags":1238,"concepts":1239},[],[],{"space":1241,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1243,"publishedVersion":59,"revision":22,"locale":27},{"sys":1242},{"type":12,"linkType":13,"id":14},{"sys":1244},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1246},{"url":405,"details":1247,"fileName":411,"contentType":412},{"size":407,"image":1248},{"width":409,"height":410},{"sys":1250,"fields":1253},{"id":1251,"createdAt":1252},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":1254,"slug":1255,"articleIntro":1254,"category":1256},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[1257],{"metadata":1258,"sys":1261,"fields":1268},{"tags":1259,"concepts":1260},[],[],{"space":1262,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1264,"publishedVersion":360,"revision":59,"contentType":1266,"locale":27},{"sys":1263},{"type":12,"linkType":13,"id":14},{"sys":1265},{"id":20,"type":12,"linkType":21},{"sys":1267},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1269,"metaTitle":370,"metaDescription":371,"mainTitle":1270,"subtitle":390,"heroImage":1285,"ctaButton":413,"ctaLink":414},[369],{"data":1271,"content":1272,"nodeType":71},{},[1273,1279],{"data":1274,"content":1275,"nodeType":382},{},[1276],{"data":1277,"marks":1278,"value":381,"nodeType":79},{},[],{"data":1280,"content":1281,"nodeType":84},{},[1282],{"data":1283,"marks":1284,"value":389,"nodeType":79},{},[],{"metadata":1286,"sys":1289,"fields":1294},{"tags":1287,"concepts":1288},[],[],{"space":1290,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1292,"publishedVersion":59,"revision":22,"locale":27},{"sys":1291},{"type":12,"linkType":13,"id":14},{"sys":1293},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1295},{"url":405,"details":1296,"fileName":411,"contentType":412},{"size":407,"image":1297},{"width":409,"height":410},{"sys":1299,"fields":1302},{"id":1300,"createdAt":1301},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":1303,"slug":1304,"articleIntro":1303,"category":1305},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[1306],{"metadata":1307,"sys":1310,"fields":1317},{"tags":1308,"concepts":1309},[],[],{"space":1311,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1313,"publishedVersion":360,"revision":59,"contentType":1315,"locale":27},{"sys":1312},{"type":12,"linkType":13,"id":14},{"sys":1314},{"id":20,"type":12,"linkType":21},{"sys":1316},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1318,"metaTitle":370,"metaDescription":371,"mainTitle":1319,"subtitle":390,"heroImage":1334,"ctaButton":413,"ctaLink":414},[369],{"data":1320,"content":1321,"nodeType":71},{},[1322,1328],{"data":1323,"content":1324,"nodeType":382},{},[1325],{"data":1326,"marks":1327,"value":381,"nodeType":79},{},[],{"data":1329,"content":1330,"nodeType":84},{},[1331],{"data":1332,"marks":1333,"value":389,"nodeType":79},{},[],{"metadata":1335,"sys":1338,"fields":1343},{"tags":1336,"concepts":1337},[],[],{"space":1339,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1341,"publishedVersion":59,"revision":22,"locale":27},{"sys":1340},{"type":12,"linkType":13,"id":14},{"sys":1342},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1344},{"url":405,"details":1345,"fileName":411,"contentType":412},{"size":407,"image":1346},{"width":409,"height":410},{"sys":1348,"fields":1351},{"id":1349,"createdAt":1350},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":1352,"slug":1353,"articleIntro":1352,"category":1354},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[1355],{"metadata":1356,"sys":1359,"fields":1366},{"tags":1357,"concepts":1358},[],[],{"space":1360,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1362,"publishedVersion":360,"revision":59,"contentType":1364,"locale":27},{"sys":1361},{"type":12,"linkType":13,"id":14},{"sys":1363},{"id":20,"type":12,"linkType":21},{"sys":1365},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1367,"metaTitle":370,"metaDescription":371,"mainTitle":1368,"subtitle":390,"heroImage":1383,"ctaButton":413,"ctaLink":414},[369],{"data":1369,"content":1370,"nodeType":71},{},[1371,1377],{"data":1372,"content":1373,"nodeType":382},{},[1374],{"data":1375,"marks":1376,"value":381,"nodeType":79},{},[],{"data":1378,"content":1379,"nodeType":84},{},[1380],{"data":1381,"marks":1382,"value":389,"nodeType":79},{},[],{"metadata":1384,"sys":1387,"fields":1392},{"tags":1385,"concepts":1386},[],[],{"space":1388,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1390,"publishedVersion":59,"revision":22,"locale":27},{"sys":1389},{"type":12,"linkType":13,"id":14},{"sys":1391},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1393},{"url":405,"details":1394,"fileName":411,"contentType":412},{"size":407,"image":1395},{"width":409,"height":410},{"sys":1397,"fields":1400},{"id":1398,"createdAt":1399},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":1401,"slug":1402,"articleIntro":1401,"category":1403},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[1404],{"metadata":1405,"sys":1408,"fields":1415},{"tags":1406,"concepts":1407},[],[],{"space":1409,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1411,"publishedVersion":360,"revision":59,"contentType":1413,"locale":27},{"sys":1410},{"type":12,"linkType":13,"id":14},{"sys":1412},{"id":20,"type":12,"linkType":21},{"sys":1414},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1416,"metaTitle":370,"metaDescription":371,"mainTitle":1417,"subtitle":390,"heroImage":1432,"ctaButton":413,"ctaLink":414},[369],{"data":1418,"content":1419,"nodeType":71},{},[1420,1426],{"data":1421,"content":1422,"nodeType":382},{},[1423],{"data":1424,"marks":1425,"value":381,"nodeType":79},{},[],{"data":1427,"content":1428,"nodeType":84},{},[1429],{"data":1430,"marks":1431,"value":389,"nodeType":79},{},[],{"metadata":1433,"sys":1436,"fields":1441},{"tags":1434,"concepts":1435},[],[],{"space":1437,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1439,"publishedVersion":59,"revision":22,"locale":27},{"sys":1438},{"type":12,"linkType":13,"id":14},{"sys":1440},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1442},{"url":405,"details":1443,"fileName":411,"contentType":412},{"size":407,"image":1444},{"width":409,"height":410},{"sys":1446,"fields":1449},{"id":1447,"createdAt":1448},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":1450,"slug":1451,"articleIntro":1450,"category":1452},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[1453],{"metadata":1454,"sys":1457,"fields":1464},{"tags":1455,"concepts":1456},[],[],{"space":1458,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1460,"publishedVersion":360,"revision":59,"contentType":1462,"locale":27},{"sys":1459},{"type":12,"linkType":13,"id":14},{"sys":1461},{"id":20,"type":12,"linkType":21},{"sys":1463},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1465,"metaTitle":370,"metaDescription":371,"mainTitle":1466,"subtitle":390,"heroImage":1481,"ctaButton":413,"ctaLink":414},[369],{"data":1467,"content":1468,"nodeType":71},{},[1469,1475],{"data":1470,"content":1471,"nodeType":382},{},[1472],{"data":1473,"marks":1474,"value":381,"nodeType":79},{},[],{"data":1476,"content":1477,"nodeType":84},{},[1478],{"data":1479,"marks":1480,"value":389,"nodeType":79},{},[],{"metadata":1482,"sys":1485,"fields":1490},{"tags":1483,"concepts":1484},[],[],{"space":1486,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1488,"publishedVersion":59,"revision":22,"locale":27},{"sys":1487},{"type":12,"linkType":13,"id":14},{"sys":1489},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1491},{"url":405,"details":1492,"fileName":411,"contentType":412},{"size":407,"image":1493},{"width":409,"height":410},{"sys":1495,"fields":1498},{"id":1496,"createdAt":1497},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":1499,"slug":1500,"articleIntro":1499,"category":1501},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[1502],{"metadata":1503,"sys":1506,"fields":1513},{"tags":1504,"concepts":1505},[],[],{"space":1507,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1509,"publishedVersion":360,"revision":59,"contentType":1511,"locale":27},{"sys":1508},{"type":12,"linkType":13,"id":14},{"sys":1510},{"id":20,"type":12,"linkType":21},{"sys":1512},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1514,"metaTitle":370,"metaDescription":371,"mainTitle":1515,"subtitle":390,"heroImage":1530,"ctaButton":413,"ctaLink":414},[369],{"data":1516,"content":1517,"nodeType":71},{},[1518,1524],{"data":1519,"content":1520,"nodeType":382},{},[1521],{"data":1522,"marks":1523,"value":381,"nodeType":79},{},[],{"data":1525,"content":1526,"nodeType":84},{},[1527],{"data":1528,"marks":1529,"value":389,"nodeType":79},{},[],{"metadata":1531,"sys":1534,"fields":1539},{"tags":1532,"concepts":1533},[],[],{"space":1535,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1537,"publishedVersion":59,"revision":22,"locale":27},{"sys":1536},{"type":12,"linkType":13,"id":14},{"sys":1538},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1540},{"url":405,"details":1541,"fileName":411,"contentType":412},{"size":407,"image":1542},{"width":409,"height":410},{"sys":1544,"fields":1547},{"id":1545,"createdAt":1546},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":1548,"slug":1549,"articleIntro":1548,"category":1550},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[1551],{"metadata":1552,"sys":1555,"fields":1562},{"tags":1553,"concepts":1554},[],[],{"space":1556,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1558,"publishedVersion":360,"revision":59,"contentType":1560,"locale":27},{"sys":1557},{"type":12,"linkType":13,"id":14},{"sys":1559},{"id":20,"type":12,"linkType":21},{"sys":1561},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1563,"metaTitle":370,"metaDescription":371,"mainTitle":1564,"subtitle":390,"heroImage":1579,"ctaButton":413,"ctaLink":414},[369],{"data":1565,"content":1566,"nodeType":71},{},[1567,1573],{"data":1568,"content":1569,"nodeType":382},{},[1570],{"data":1571,"marks":1572,"value":381,"nodeType":79},{},[],{"data":1574,"content":1575,"nodeType":84},{},[1576],{"data":1577,"marks":1578,"value":389,"nodeType":79},{},[],{"metadata":1580,"sys":1583,"fields":1588},{"tags":1581,"concepts":1582},[],[],{"space":1584,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1586,"publishedVersion":59,"revision":22,"locale":27},{"sys":1585},{"type":12,"linkType":13,"id":14},{"sys":1587},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1589},{"url":405,"details":1590,"fileName":411,"contentType":412},{"size":407,"image":1591},{"width":409,"height":410},{"sys":1593,"fields":1596},{"id":1594,"createdAt":1595},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":1597,"slug":1598,"articleIntro":1597,"category":1599},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[1600],{"metadata":1601,"sys":1604,"fields":1611},{"tags":1602,"concepts":1603},[],[],{"space":1605,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1607,"publishedVersion":360,"revision":59,"contentType":1609,"locale":27},{"sys":1606},{"type":12,"linkType":13,"id":14},{"sys":1608},{"id":20,"type":12,"linkType":21},{"sys":1610},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1612,"metaTitle":370,"metaDescription":371,"mainTitle":1613,"subtitle":390,"heroImage":1628,"ctaButton":413,"ctaLink":414},[369],{"data":1614,"content":1615,"nodeType":71},{},[1616,1622],{"data":1617,"content":1618,"nodeType":382},{},[1619],{"data":1620,"marks":1621,"value":381,"nodeType":79},{},[],{"data":1623,"content":1624,"nodeType":84},{},[1625],{"data":1626,"marks":1627,"value":389,"nodeType":79},{},[],{"metadata":1629,"sys":1632,"fields":1637},{"tags":1630,"concepts":1631},[],[],{"space":1633,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1635,"publishedVersion":59,"revision":22,"locale":27},{"sys":1634},{"type":12,"linkType":13,"id":14},{"sys":1636},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1638},{"url":405,"details":1639,"fileName":411,"contentType":412},{"size":407,"image":1640},{"width":409,"height":410},{"sys":1642,"fields":1645},{"id":1643,"createdAt":1644},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":1646,"slug":1647,"articleIntro":1646,"category":1648},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[1649],{"metadata":1650,"sys":1653,"fields":1660},{"tags":1651,"concepts":1652},[],[],{"space":1654,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1656,"publishedVersion":360,"revision":59,"contentType":1658,"locale":27},{"sys":1655},{"type":12,"linkType":13,"id":14},{"sys":1657},{"id":20,"type":12,"linkType":21},{"sys":1659},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1661,"metaTitle":370,"metaDescription":371,"mainTitle":1662,"subtitle":390,"heroImage":1677,"ctaButton":413,"ctaLink":414},[369],{"data":1663,"content":1664,"nodeType":71},{},[1665,1671],{"data":1666,"content":1667,"nodeType":382},{},[1668],{"data":1669,"marks":1670,"value":381,"nodeType":79},{},[],{"data":1672,"content":1673,"nodeType":84},{},[1674],{"data":1675,"marks":1676,"value":389,"nodeType":79},{},[],{"metadata":1678,"sys":1681,"fields":1686},{"tags":1679,"concepts":1680},[],[],{"space":1682,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1684,"publishedVersion":59,"revision":22,"locale":27},{"sys":1683},{"type":12,"linkType":13,"id":14},{"sys":1685},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1687},{"url":405,"details":1688,"fileName":411,"contentType":412},{"size":407,"image":1689},{"width":409,"height":410},{"sys":1691,"fields":1694},{"id":1692,"createdAt":1693},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":1695,"slug":1696,"articleIntro":1695,"category":1697},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[1698],{"metadata":1699,"sys":1702,"fields":1709},{"tags":1700,"concepts":1701},[],[],{"space":1703,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1705,"publishedVersion":360,"revision":59,"contentType":1707,"locale":27},{"sys":1704},{"type":12,"linkType":13,"id":14},{"sys":1706},{"id":20,"type":12,"linkType":21},{"sys":1708},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1710,"metaTitle":370,"metaDescription":371,"mainTitle":1711,"subtitle":390,"heroImage":1726,"ctaButton":413,"ctaLink":414},[369],{"data":1712,"content":1713,"nodeType":71},{},[1714,1720],{"data":1715,"content":1716,"nodeType":382},{},[1717],{"data":1718,"marks":1719,"value":381,"nodeType":79},{},[],{"data":1721,"content":1722,"nodeType":84},{},[1723],{"data":1724,"marks":1725,"value":389,"nodeType":79},{},[],{"metadata":1727,"sys":1730,"fields":1735},{"tags":1728,"concepts":1729},[],[],{"space":1731,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1733,"publishedVersion":59,"revision":22,"locale":27},{"sys":1732},{"type":12,"linkType":13,"id":14},{"sys":1734},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1736},{"url":405,"details":1737,"fileName":411,"contentType":412},{"size":407,"image":1738},{"width":409,"height":410},{"sys":1740,"fields":1743},{"id":1741,"createdAt":1742},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":1744,"slug":1745,"articleIntro":-1,"category":1746},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[1747],{"metadata":1748,"sys":1751,"fields":1758},{"tags":1749,"concepts":1750},[],[],{"space":1752,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1754,"publishedVersion":360,"revision":59,"contentType":1756,"locale":27},{"sys":1753},{"type":12,"linkType":13,"id":14},{"sys":1755},{"id":20,"type":12,"linkType":21},{"sys":1757},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1759,"metaTitle":370,"metaDescription":371,"mainTitle":1760,"subtitle":390,"heroImage":1775,"ctaButton":413,"ctaLink":414},[369],{"data":1761,"content":1762,"nodeType":71},{},[1763,1769],{"data":1764,"content":1765,"nodeType":382},{},[1766],{"data":1767,"marks":1768,"value":381,"nodeType":79},{},[],{"data":1770,"content":1771,"nodeType":84},{},[1772],{"data":1773,"marks":1774,"value":389,"nodeType":79},{},[],{"metadata":1776,"sys":1779,"fields":1784},{"tags":1777,"concepts":1778},[],[],{"space":1780,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1782,"publishedVersion":59,"revision":22,"locale":27},{"sys":1781},{"type":12,"linkType":13,"id":14},{"sys":1783},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1785},{"url":405,"details":1786,"fileName":411,"contentType":412},{"size":407,"image":1787},{"width":409,"height":410},{"sys":1789,"fields":1792},{"id":1790,"createdAt":1791},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":1793,"slug":1794,"articleIntro":1793,"category":1795},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[1796],{"metadata":1797,"sys":1800,"fields":1807},{"tags":1798,"concepts":1799},[],[],{"space":1801,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1803,"publishedVersion":360,"revision":59,"contentType":1805,"locale":27},{"sys":1802},{"type":12,"linkType":13,"id":14},{"sys":1804},{"id":20,"type":12,"linkType":21},{"sys":1806},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1808,"metaTitle":370,"metaDescription":371,"mainTitle":1809,"subtitle":390,"heroImage":1824,"ctaButton":413,"ctaLink":414},[369],{"data":1810,"content":1811,"nodeType":71},{},[1812,1818],{"data":1813,"content":1814,"nodeType":382},{},[1815],{"data":1816,"marks":1817,"value":381,"nodeType":79},{},[],{"data":1819,"content":1820,"nodeType":84},{},[1821],{"data":1822,"marks":1823,"value":389,"nodeType":79},{},[],{"metadata":1825,"sys":1828,"fields":1833},{"tags":1826,"concepts":1827},[],[],{"space":1829,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1831,"publishedVersion":59,"revision":22,"locale":27},{"sys":1830},{"type":12,"linkType":13,"id":14},{"sys":1832},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1834},{"url":405,"details":1835,"fileName":411,"contentType":412},{"size":407,"image":1836},{"width":409,"height":410},{"sys":1838,"fields":1841},{"id":1839,"createdAt":1840},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":1842,"slug":1843,"articleIntro":1842,"category":1844},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[1845],{"metadata":1846,"sys":1849,"fields":1856},{"tags":1847,"concepts":1848},[],[],{"space":1850,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1852,"publishedVersion":360,"revision":59,"contentType":1854,"locale":27},{"sys":1851},{"type":12,"linkType":13,"id":14},{"sys":1853},{"id":20,"type":12,"linkType":21},{"sys":1855},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1857,"metaTitle":370,"metaDescription":371,"mainTitle":1858,"subtitle":390,"heroImage":1873,"ctaButton":413,"ctaLink":414},[369],{"data":1859,"content":1860,"nodeType":71},{},[1861,1867],{"data":1862,"content":1863,"nodeType":382},{},[1864],{"data":1865,"marks":1866,"value":381,"nodeType":79},{},[],{"data":1868,"content":1869,"nodeType":84},{},[1870],{"data":1871,"marks":1872,"value":389,"nodeType":79},{},[],{"metadata":1874,"sys":1877,"fields":1882},{"tags":1875,"concepts":1876},[],[],{"space":1878,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1880,"publishedVersion":59,"revision":22,"locale":27},{"sys":1879},{"type":12,"linkType":13,"id":14},{"sys":1881},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1883},{"url":405,"details":1884,"fileName":411,"contentType":412},{"size":407,"image":1885},{"width":409,"height":410},{"sys":1887,"fields":1890},{"id":1888,"createdAt":1889},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":1891,"slug":1892,"articleIntro":-1,"category":1893},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[1894],{"metadata":1895,"sys":1898,"fields":1905},{"tags":1896,"concepts":1897},[],[],{"space":1899,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1901,"publishedVersion":360,"revision":59,"contentType":1903,"locale":27},{"sys":1900},{"type":12,"linkType":13,"id":14},{"sys":1902},{"id":20,"type":12,"linkType":21},{"sys":1904},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1906,"metaTitle":370,"metaDescription":371,"mainTitle":1907,"subtitle":390,"heroImage":1922,"ctaButton":413,"ctaLink":414},[369],{"data":1908,"content":1909,"nodeType":71},{},[1910,1916],{"data":1911,"content":1912,"nodeType":382},{},[1913],{"data":1914,"marks":1915,"value":381,"nodeType":79},{},[],{"data":1917,"content":1918,"nodeType":84},{},[1919],{"data":1920,"marks":1921,"value":389,"nodeType":79},{},[],{"metadata":1923,"sys":1926,"fields":1931},{"tags":1924,"concepts":1925},[],[],{"space":1927,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1929,"publishedVersion":59,"revision":22,"locale":27},{"sys":1928},{"type":12,"linkType":13,"id":14},{"sys":1930},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1932},{"url":405,"details":1933,"fileName":411,"contentType":412},{"size":407,"image":1934},{"width":409,"height":410},{"sys":1936,"fields":1939},{"id":1937,"createdAt":1938},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1940,"slug":1941,"articleIntro":1940,"category":1942},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1943],{"metadata":1944,"sys":1947,"fields":1954},{"tags":1945,"concepts":1946},[],[],{"space":1948,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1950,"publishedVersion":360,"revision":59,"contentType":1952,"locale":27},{"sys":1949},{"type":12,"linkType":13,"id":14},{"sys":1951},{"id":20,"type":12,"linkType":21},{"sys":1953},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":1955,"metaTitle":370,"metaDescription":371,"mainTitle":1956,"subtitle":390,"heroImage":1971,"ctaButton":413,"ctaLink":414},[369],{"data":1957,"content":1958,"nodeType":71},{},[1959,1965],{"data":1960,"content":1961,"nodeType":382},{},[1962],{"data":1963,"marks":1964,"value":381,"nodeType":79},{},[],{"data":1966,"content":1967,"nodeType":84},{},[1968],{"data":1969,"marks":1970,"value":389,"nodeType":79},{},[],{"metadata":1972,"sys":1975,"fields":1980},{"tags":1973,"concepts":1974},[],[],{"space":1976,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":1978,"publishedVersion":59,"revision":22,"locale":27},{"sys":1977},{"type":12,"linkType":13,"id":14},{"sys":1979},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":1981},{"url":405,"details":1982,"fileName":411,"contentType":412},{"size":407,"image":1983},{"width":409,"height":410},{"sys":1985,"fields":1988},{"id":1986,"createdAt":1987},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":1989,"slug":1990,"articleIntro":-1,"category":1991},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[1992],{"metadata":1993,"sys":1996,"fields":2003},{"tags":1994,"concepts":1995},[],[],{"space":1997,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":1999,"publishedVersion":360,"revision":59,"contentType":2001,"locale":27},{"sys":1998},{"type":12,"linkType":13,"id":14},{"sys":2000},{"id":20,"type":12,"linkType":21},{"sys":2002},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2004,"metaTitle":370,"metaDescription":371,"mainTitle":2005,"subtitle":390,"heroImage":2020,"ctaButton":413,"ctaLink":414},[369],{"data":2006,"content":2007,"nodeType":71},{},[2008,2014],{"data":2009,"content":2010,"nodeType":382},{},[2011],{"data":2012,"marks":2013,"value":381,"nodeType":79},{},[],{"data":2015,"content":2016,"nodeType":84},{},[2017],{"data":2018,"marks":2019,"value":389,"nodeType":79},{},[],{"metadata":2021,"sys":2024,"fields":2029},{"tags":2022,"concepts":2023},[],[],{"space":2025,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2027,"publishedVersion":59,"revision":22,"locale":27},{"sys":2026},{"type":12,"linkType":13,"id":14},{"sys":2028},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2030},{"url":405,"details":2031,"fileName":411,"contentType":412},{"size":407,"image":2032},{"width":409,"height":410},{"sys":2034,"fields":2037},{"id":2035,"createdAt":2036},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":2038,"slug":2039,"articleIntro":-1,"category":2040},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[2041],{"metadata":2042,"sys":2045,"fields":2052},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2048,"publishedVersion":360,"revision":59,"contentType":2050,"locale":27},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":20,"type":12,"linkType":21},{"sys":2051},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2053,"metaTitle":370,"metaDescription":371,"mainTitle":2054,"subtitle":390,"heroImage":2069,"ctaButton":413,"ctaLink":414},[369],{"data":2055,"content":2056,"nodeType":71},{},[2057,2063],{"data":2058,"content":2059,"nodeType":382},{},[2060],{"data":2061,"marks":2062,"value":381,"nodeType":79},{},[],{"data":2064,"content":2065,"nodeType":84},{},[2066],{"data":2067,"marks":2068,"value":389,"nodeType":79},{},[],{"metadata":2070,"sys":2073,"fields":2078},{"tags":2071,"concepts":2072},[],[],{"space":2074,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2076,"publishedVersion":59,"revision":22,"locale":27},{"sys":2075},{"type":12,"linkType":13,"id":14},{"sys":2077},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2079},{"url":405,"details":2080,"fileName":411,"contentType":412},{"size":407,"image":2081},{"width":409,"height":410},{"sys":2083,"fields":2086},{"id":2084,"createdAt":2085},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":2087,"slug":2088,"articleIntro":-1,"category":2089},"Compte 705 - Études","compte-705-etudes",[2090],{"metadata":2091,"sys":2094,"fields":2101},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2097,"publishedVersion":360,"revision":59,"contentType":2099,"locale":27},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":20,"type":12,"linkType":21},{"sys":2100},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2102,"metaTitle":370,"metaDescription":371,"mainTitle":2103,"subtitle":390,"heroImage":2118,"ctaButton":413,"ctaLink":414},[369],{"data":2104,"content":2105,"nodeType":71},{},[2106,2112],{"data":2107,"content":2108,"nodeType":382},{},[2109],{"data":2110,"marks":2111,"value":381,"nodeType":79},{},[],{"data":2113,"content":2114,"nodeType":84},{},[2115],{"data":2116,"marks":2117,"value":389,"nodeType":79},{},[],{"metadata":2119,"sys":2122,"fields":2127},{"tags":2120,"concepts":2121},[],[],{"space":2123,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2125,"publishedVersion":59,"revision":22,"locale":27},{"sys":2124},{"type":12,"linkType":13,"id":14},{"sys":2126},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2128},{"url":405,"details":2129,"fileName":411,"contentType":412},{"size":407,"image":2130},{"width":409,"height":410},{"sys":2132,"fields":2135},{"id":2133,"createdAt":2134},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":2136,"slug":2137,"articleIntro":2136,"category":2138},"4686 - Charges à payer","compte-4686-charges-a-payer",[2139],{"metadata":2140,"sys":2143,"fields":2150},{"tags":2141,"concepts":2142},[],[],{"space":2144,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2146,"publishedVersion":360,"revision":59,"contentType":2148,"locale":27},{"sys":2145},{"type":12,"linkType":13,"id":14},{"sys":2147},{"id":20,"type":12,"linkType":21},{"sys":2149},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2151,"metaTitle":370,"metaDescription":371,"mainTitle":2152,"subtitle":390,"heroImage":2167,"ctaButton":413,"ctaLink":414},[369],{"data":2153,"content":2154,"nodeType":71},{},[2155,2161],{"data":2156,"content":2157,"nodeType":382},{},[2158],{"data":2159,"marks":2160,"value":381,"nodeType":79},{},[],{"data":2162,"content":2163,"nodeType":84},{},[2164],{"data":2165,"marks":2166,"value":389,"nodeType":79},{},[],{"metadata":2168,"sys":2171,"fields":2176},{"tags":2169,"concepts":2170},[],[],{"space":2172,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2174,"publishedVersion":59,"revision":22,"locale":27},{"sys":2173},{"type":12,"linkType":13,"id":14},{"sys":2175},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2177},{"url":405,"details":2178,"fileName":411,"contentType":412},{"size":407,"image":2179},{"width":409,"height":410},{"sys":2181,"fields":2184},{"id":2182,"createdAt":2183},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":2185,"slug":2186,"articleIntro":-1,"category":2187},"Compte 628 - Divers","compte-628-divers",[2188],{"metadata":2189,"sys":2192,"fields":2199},{"tags":2190,"concepts":2191},[],[],{"space":2193,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2195,"publishedVersion":360,"revision":59,"contentType":2197,"locale":27},{"sys":2194},{"type":12,"linkType":13,"id":14},{"sys":2196},{"id":20,"type":12,"linkType":21},{"sys":2198},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2200,"metaTitle":370,"metaDescription":371,"mainTitle":2201,"subtitle":390,"heroImage":2216,"ctaButton":413,"ctaLink":414},[369],{"data":2202,"content":2203,"nodeType":71},{},[2204,2210],{"data":2205,"content":2206,"nodeType":382},{},[2207],{"data":2208,"marks":2209,"value":381,"nodeType":79},{},[],{"data":2211,"content":2212,"nodeType":84},{},[2213],{"data":2214,"marks":2215,"value":389,"nodeType":79},{},[],{"metadata":2217,"sys":2220,"fields":2225},{"tags":2218,"concepts":2219},[],[],{"space":2221,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2223,"publishedVersion":59,"revision":22,"locale":27},{"sys":2222},{"type":12,"linkType":13,"id":14},{"sys":2224},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2226},{"url":405,"details":2227,"fileName":411,"contentType":412},{"size":407,"image":2228},{"width":409,"height":410},{"sys":2230,"fields":2233},{"id":2231,"createdAt":2232},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":2234,"slug":2235,"articleIntro":2234,"category":2236},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[2237],{"metadata":2238,"sys":2241,"fields":2248},{"tags":2239,"concepts":2240},[],[],{"space":2242,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2244,"publishedVersion":360,"revision":59,"contentType":2246,"locale":27},{"sys":2243},{"type":12,"linkType":13,"id":14},{"sys":2245},{"id":20,"type":12,"linkType":21},{"sys":2247},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2249,"metaTitle":370,"metaDescription":371,"mainTitle":2250,"subtitle":390,"heroImage":2265,"ctaButton":413,"ctaLink":414},[369],{"data":2251,"content":2252,"nodeType":71},{},[2253,2259],{"data":2254,"content":2255,"nodeType":382},{},[2256],{"data":2257,"marks":2258,"value":381,"nodeType":79},{},[],{"data":2260,"content":2261,"nodeType":84},{},[2262],{"data":2263,"marks":2264,"value":389,"nodeType":79},{},[],{"metadata":2266,"sys":2269,"fields":2274},{"tags":2267,"concepts":2268},[],[],{"space":2270,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2272,"publishedVersion":59,"revision":22,"locale":27},{"sys":2271},{"type":12,"linkType":13,"id":14},{"sys":2273},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2275},{"url":405,"details":2276,"fileName":411,"contentType":412},{"size":407,"image":2277},{"width":409,"height":410},{"sys":2279,"fields":2282},{"id":2280,"createdAt":2281},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":2283,"slug":2284,"articleIntro":2283,"category":2285},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[2286],{"metadata":2287,"sys":2290,"fields":2297},{"tags":2288,"concepts":2289},[],[],{"space":2291,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2293,"publishedVersion":360,"revision":59,"contentType":2295,"locale":27},{"sys":2292},{"type":12,"linkType":13,"id":14},{"sys":2294},{"id":20,"type":12,"linkType":21},{"sys":2296},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2298,"metaTitle":370,"metaDescription":371,"mainTitle":2299,"subtitle":390,"heroImage":2314,"ctaButton":413,"ctaLink":414},[369],{"data":2300,"content":2301,"nodeType":71},{},[2302,2308],{"data":2303,"content":2304,"nodeType":382},{},[2305],{"data":2306,"marks":2307,"value":381,"nodeType":79},{},[],{"data":2309,"content":2310,"nodeType":84},{},[2311],{"data":2312,"marks":2313,"value":389,"nodeType":79},{},[],{"metadata":2315,"sys":2318,"fields":2323},{"tags":2316,"concepts":2317},[],[],{"space":2319,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2321,"publishedVersion":59,"revision":22,"locale":27},{"sys":2320},{"type":12,"linkType":13,"id":14},{"sys":2322},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2324},{"url":405,"details":2325,"fileName":411,"contentType":412},{"size":407,"image":2326},{"width":409,"height":410},{"sys":2328,"fields":2331},{"id":2329,"createdAt":2330},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":2332,"slug":2333,"articleIntro":2332,"category":2334},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[2335],{"metadata":2336,"sys":2339,"fields":2346},{"tags":2337,"concepts":2338},[],[],{"space":2340,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2342,"publishedVersion":360,"revision":59,"contentType":2344,"locale":27},{"sys":2341},{"type":12,"linkType":13,"id":14},{"sys":2343},{"id":20,"type":12,"linkType":21},{"sys":2345},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2347,"metaTitle":370,"metaDescription":371,"mainTitle":2348,"subtitle":390,"heroImage":2363,"ctaButton":413,"ctaLink":414},[369],{"data":2349,"content":2350,"nodeType":71},{},[2351,2357],{"data":2352,"content":2353,"nodeType":382},{},[2354],{"data":2355,"marks":2356,"value":381,"nodeType":79},{},[],{"data":2358,"content":2359,"nodeType":84},{},[2360],{"data":2361,"marks":2362,"value":389,"nodeType":79},{},[],{"metadata":2364,"sys":2367,"fields":2372},{"tags":2365,"concepts":2366},[],[],{"space":2368,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2370,"publishedVersion":59,"revision":22,"locale":27},{"sys":2369},{"type":12,"linkType":13,"id":14},{"sys":2371},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2373},{"url":405,"details":2374,"fileName":411,"contentType":412},{"size":407,"image":2375},{"width":409,"height":410},{"sys":2377,"fields":2380},{"id":2378,"createdAt":2379},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":2381,"slug":2382,"articleIntro":-1,"category":2383},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[2384],{"metadata":2385,"sys":2388,"fields":2395},{"tags":2386,"concepts":2387},[],[],{"space":2389,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2391,"publishedVersion":360,"revision":59,"contentType":2393,"locale":27},{"sys":2390},{"type":12,"linkType":13,"id":14},{"sys":2392},{"id":20,"type":12,"linkType":21},{"sys":2394},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2396,"metaTitle":370,"metaDescription":371,"mainTitle":2397,"subtitle":390,"heroImage":2412,"ctaButton":413,"ctaLink":414},[369],{"data":2398,"content":2399,"nodeType":71},{},[2400,2406],{"data":2401,"content":2402,"nodeType":382},{},[2403],{"data":2404,"marks":2405,"value":381,"nodeType":79},{},[],{"data":2407,"content":2408,"nodeType":84},{},[2409],{"data":2410,"marks":2411,"value":389,"nodeType":79},{},[],{"metadata":2413,"sys":2416,"fields":2421},{"tags":2414,"concepts":2415},[],[],{"space":2417,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2419,"publishedVersion":59,"revision":22,"locale":27},{"sys":2418},{"type":12,"linkType":13,"id":14},{"sys":2420},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2422},{"url":405,"details":2423,"fileName":411,"contentType":412},{"size":407,"image":2424},{"width":409,"height":410},{"sys":2426,"fields":2429},{"id":2427,"createdAt":2428},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":2430,"slug":2431,"articleIntro":2430,"category":2432},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[2433],{"metadata":2434,"sys":2437,"fields":2444},{"tags":2435,"concepts":2436},[],[],{"space":2438,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2440,"publishedVersion":360,"revision":59,"contentType":2442,"locale":27},{"sys":2439},{"type":12,"linkType":13,"id":14},{"sys":2441},{"id":20,"type":12,"linkType":21},{"sys":2443},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2445,"metaTitle":370,"metaDescription":371,"mainTitle":2446,"subtitle":390,"heroImage":2461,"ctaButton":413,"ctaLink":414},[369],{"data":2447,"content":2448,"nodeType":71},{},[2449,2455],{"data":2450,"content":2451,"nodeType":382},{},[2452],{"data":2453,"marks":2454,"value":381,"nodeType":79},{},[],{"data":2456,"content":2457,"nodeType":84},{},[2458],{"data":2459,"marks":2460,"value":389,"nodeType":79},{},[],{"metadata":2462,"sys":2465,"fields":2470},{"tags":2463,"concepts":2464},[],[],{"space":2466,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2468,"publishedVersion":59,"revision":22,"locale":27},{"sys":2467},{"type":12,"linkType":13,"id":14},{"sys":2469},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2471},{"url":405,"details":2472,"fileName":411,"contentType":412},{"size":407,"image":2473},{"width":409,"height":410},{"sys":2475,"fields":2478},{"id":2476,"createdAt":2477},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":2479,"slug":2480,"articleIntro":2479,"category":2481},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[2482],{"metadata":2483,"sys":2486,"fields":2493},{"tags":2484,"concepts":2485},[],[],{"space":2487,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2489,"publishedVersion":360,"revision":59,"contentType":2491,"locale":27},{"sys":2488},{"type":12,"linkType":13,"id":14},{"sys":2490},{"id":20,"type":12,"linkType":21},{"sys":2492},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2494,"metaTitle":370,"metaDescription":371,"mainTitle":2495,"subtitle":390,"heroImage":2510,"ctaButton":413,"ctaLink":414},[369],{"data":2496,"content":2497,"nodeType":71},{},[2498,2504],{"data":2499,"content":2500,"nodeType":382},{},[2501],{"data":2502,"marks":2503,"value":381,"nodeType":79},{},[],{"data":2505,"content":2506,"nodeType":84},{},[2507],{"data":2508,"marks":2509,"value":389,"nodeType":79},{},[],{"metadata":2511,"sys":2514,"fields":2519},{"tags":2512,"concepts":2513},[],[],{"space":2515,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2517,"publishedVersion":59,"revision":22,"locale":27},{"sys":2516},{"type":12,"linkType":13,"id":14},{"sys":2518},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2520},{"url":405,"details":2521,"fileName":411,"contentType":412},{"size":407,"image":2522},{"width":409,"height":410},{"sys":2524,"fields":2527},{"id":2525,"createdAt":2526},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":2528,"slug":2529,"articleIntro":2528,"category":2530},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[2531],{"metadata":2532,"sys":2535,"fields":2542},{"tags":2533,"concepts":2534},[],[],{"space":2536,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2538,"publishedVersion":360,"revision":59,"contentType":2540,"locale":27},{"sys":2537},{"type":12,"linkType":13,"id":14},{"sys":2539},{"id":20,"type":12,"linkType":21},{"sys":2541},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2543,"metaTitle":370,"metaDescription":371,"mainTitle":2544,"subtitle":390,"heroImage":2559,"ctaButton":413,"ctaLink":414},[369],{"data":2545,"content":2546,"nodeType":71},{},[2547,2553],{"data":2548,"content":2549,"nodeType":382},{},[2550],{"data":2551,"marks":2552,"value":381,"nodeType":79},{},[],{"data":2554,"content":2555,"nodeType":84},{},[2556],{"data":2557,"marks":2558,"value":389,"nodeType":79},{},[],{"metadata":2560,"sys":2563,"fields":2568},{"tags":2561,"concepts":2562},[],[],{"space":2564,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2566,"publishedVersion":59,"revision":22,"locale":27},{"sys":2565},{"type":12,"linkType":13,"id":14},{"sys":2567},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2569},{"url":405,"details":2570,"fileName":411,"contentType":412},{"size":407,"image":2571},{"width":409,"height":410},{"sys":2573,"fields":2576},{"id":2574,"createdAt":2575},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":2577,"slug":2578,"articleIntro":2577,"category":2579},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[2580],{"metadata":2581,"sys":2584,"fields":2591},{"tags":2582,"concepts":2583},[],[],{"space":2585,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2587,"publishedVersion":360,"revision":59,"contentType":2589,"locale":27},{"sys":2586},{"type":12,"linkType":13,"id":14},{"sys":2588},{"id":20,"type":12,"linkType":21},{"sys":2590},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2592,"metaTitle":370,"metaDescription":371,"mainTitle":2593,"subtitle":390,"heroImage":2608,"ctaButton":413,"ctaLink":414},[369],{"data":2594,"content":2595,"nodeType":71},{},[2596,2602],{"data":2597,"content":2598,"nodeType":382},{},[2599],{"data":2600,"marks":2601,"value":381,"nodeType":79},{},[],{"data":2603,"content":2604,"nodeType":84},{},[2605],{"data":2606,"marks":2607,"value":389,"nodeType":79},{},[],{"metadata":2609,"sys":2612,"fields":2617},{"tags":2610,"concepts":2611},[],[],{"space":2613,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2615,"publishedVersion":59,"revision":22,"locale":27},{"sys":2614},{"type":12,"linkType":13,"id":14},{"sys":2616},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2618},{"url":405,"details":2619,"fileName":411,"contentType":412},{"size":407,"image":2620},{"width":409,"height":410},{"sys":2622,"fields":2625},{"id":2623,"createdAt":2624},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":2626,"slug":2627,"articleIntro":-1,"category":2628},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[2629],{"metadata":2630,"sys":2633,"fields":2640},{"tags":2631,"concepts":2632},[],[],{"space":2634,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2636,"publishedVersion":360,"revision":59,"contentType":2638,"locale":27},{"sys":2635},{"type":12,"linkType":13,"id":14},{"sys":2637},{"id":20,"type":12,"linkType":21},{"sys":2639},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2641,"metaTitle":370,"metaDescription":371,"mainTitle":2642,"subtitle":390,"heroImage":2657,"ctaButton":413,"ctaLink":414},[369],{"data":2643,"content":2644,"nodeType":71},{},[2645,2651],{"data":2646,"content":2647,"nodeType":382},{},[2648],{"data":2649,"marks":2650,"value":381,"nodeType":79},{},[],{"data":2652,"content":2653,"nodeType":84},{},[2654],{"data":2655,"marks":2656,"value":389,"nodeType":79},{},[],{"metadata":2658,"sys":2661,"fields":2666},{"tags":2659,"concepts":2660},[],[],{"space":2662,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2664,"publishedVersion":59,"revision":22,"locale":27},{"sys":2663},{"type":12,"linkType":13,"id":14},{"sys":2665},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2667},{"url":405,"details":2668,"fileName":411,"contentType":412},{"size":407,"image":2669},{"width":409,"height":410},{"sys":2671,"fields":2674},{"id":2672,"createdAt":2673},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":2675,"slug":2676,"articleIntro":-1,"category":2677},"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",[2678],{"metadata":2679,"sys":2682,"fields":2689},{"tags":2680,"concepts":2681},[],[],{"space":2683,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2685,"publishedVersion":360,"revision":59,"contentType":2687,"locale":27},{"sys":2684},{"type":12,"linkType":13,"id":14},{"sys":2686},{"id":20,"type":12,"linkType":21},{"sys":2688},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2690,"metaTitle":370,"metaDescription":371,"mainTitle":2691,"subtitle":390,"heroImage":2706,"ctaButton":413,"ctaLink":414},[369],{"data":2692,"content":2693,"nodeType":71},{},[2694,2700],{"data":2695,"content":2696,"nodeType":382},{},[2697],{"data":2698,"marks":2699,"value":381,"nodeType":79},{},[],{"data":2701,"content":2702,"nodeType":84},{},[2703],{"data":2704,"marks":2705,"value":389,"nodeType":79},{},[],{"metadata":2707,"sys":2710,"fields":2715},{"tags":2708,"concepts":2709},[],[],{"space":2711,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2713,"publishedVersion":59,"revision":22,"locale":27},{"sys":2712},{"type":12,"linkType":13,"id":14},{"sys":2714},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2716},{"url":405,"details":2717,"fileName":411,"contentType":412},{"size":407,"image":2718},{"width":409,"height":410},{"sys":2720,"fields":2723},{"id":2721,"createdAt":2722},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":2724,"slug":2725,"articleIntro":-1,"category":2726},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[2727],{"metadata":2728,"sys":2731,"fields":2738},{"tags":2729,"concepts":2730},[],[],{"space":2732,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2734,"publishedVersion":360,"revision":59,"contentType":2736,"locale":27},{"sys":2733},{"type":12,"linkType":13,"id":14},{"sys":2735},{"id":20,"type":12,"linkType":21},{"sys":2737},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2739,"metaTitle":370,"metaDescription":371,"mainTitle":2740,"subtitle":390,"heroImage":2755,"ctaButton":413,"ctaLink":414},[369],{"data":2741,"content":2742,"nodeType":71},{},[2743,2749],{"data":2744,"content":2745,"nodeType":382},{},[2746],{"data":2747,"marks":2748,"value":381,"nodeType":79},{},[],{"data":2750,"content":2751,"nodeType":84},{},[2752],{"data":2753,"marks":2754,"value":389,"nodeType":79},{},[],{"metadata":2756,"sys":2759,"fields":2764},{"tags":2757,"concepts":2758},[],[],{"space":2760,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2762,"publishedVersion":59,"revision":22,"locale":27},{"sys":2761},{"type":12,"linkType":13,"id":14},{"sys":2763},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2765},{"url":405,"details":2766,"fileName":411,"contentType":412},{"size":407,"image":2767},{"width":409,"height":410},{"sys":2769,"fields":2772},{"id":2770,"createdAt":2771},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":2773,"slug":2774,"articleIntro":-1,"category":2775},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[2776],{"metadata":2777,"sys":2780,"fields":2787},{"tags":2778,"concepts":2779},[],[],{"space":2781,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2783,"publishedVersion":360,"revision":59,"contentType":2785,"locale":27},{"sys":2782},{"type":12,"linkType":13,"id":14},{"sys":2784},{"id":20,"type":12,"linkType":21},{"sys":2786},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2788,"metaTitle":370,"metaDescription":371,"mainTitle":2789,"subtitle":390,"heroImage":2804,"ctaButton":413,"ctaLink":414},[369],{"data":2790,"content":2791,"nodeType":71},{},[2792,2798],{"data":2793,"content":2794,"nodeType":382},{},[2795],{"data":2796,"marks":2797,"value":381,"nodeType":79},{},[],{"data":2799,"content":2800,"nodeType":84},{},[2801],{"data":2802,"marks":2803,"value":389,"nodeType":79},{},[],{"metadata":2805,"sys":2808,"fields":2813},{"tags":2806,"concepts":2807},[],[],{"space":2809,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2811,"publishedVersion":59,"revision":22,"locale":27},{"sys":2810},{"type":12,"linkType":13,"id":14},{"sys":2812},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2814},{"url":405,"details":2815,"fileName":411,"contentType":412},{"size":407,"image":2816},{"width":409,"height":410},{"sys":2818,"fields":2821},{"id":2819,"createdAt":2820},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":2822,"slug":2823,"articleIntro":2822,"category":2824},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[2825],{"metadata":2826,"sys":2829,"fields":2836},{"tags":2827,"concepts":2828},[],[],{"space":2830,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2832,"publishedVersion":360,"revision":59,"contentType":2834,"locale":27},{"sys":2831},{"type":12,"linkType":13,"id":14},{"sys":2833},{"id":20,"type":12,"linkType":21},{"sys":2835},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2837,"metaTitle":370,"metaDescription":371,"mainTitle":2838,"subtitle":390,"heroImage":2853,"ctaButton":413,"ctaLink":414},[369],{"data":2839,"content":2840,"nodeType":71},{},[2841,2847],{"data":2842,"content":2843,"nodeType":382},{},[2844],{"data":2845,"marks":2846,"value":381,"nodeType":79},{},[],{"data":2848,"content":2849,"nodeType":84},{},[2850],{"data":2851,"marks":2852,"value":389,"nodeType":79},{},[],{"metadata":2854,"sys":2857,"fields":2862},{"tags":2855,"concepts":2856},[],[],{"space":2858,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2860,"publishedVersion":59,"revision":22,"locale":27},{"sys":2859},{"type":12,"linkType":13,"id":14},{"sys":2861},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2863},{"url":405,"details":2864,"fileName":411,"contentType":412},{"size":407,"image":2865},{"width":409,"height":410},{"sys":2867,"fields":2870},{"id":2868,"createdAt":2869},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":2871,"slug":2872,"articleIntro":2871,"category":2873},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[2874],{"metadata":2875,"sys":2878,"fields":2885},{"tags":2876,"concepts":2877},[],[],{"space":2879,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2881,"publishedVersion":360,"revision":59,"contentType":2883,"locale":27},{"sys":2880},{"type":12,"linkType":13,"id":14},{"sys":2882},{"id":20,"type":12,"linkType":21},{"sys":2884},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2886,"metaTitle":370,"metaDescription":371,"mainTitle":2887,"subtitle":390,"heroImage":2902,"ctaButton":413,"ctaLink":414},[369],{"data":2888,"content":2889,"nodeType":71},{},[2890,2896],{"data":2891,"content":2892,"nodeType":382},{},[2893],{"data":2894,"marks":2895,"value":381,"nodeType":79},{},[],{"data":2897,"content":2898,"nodeType":84},{},[2899],{"data":2900,"marks":2901,"value":389,"nodeType":79},{},[],{"metadata":2903,"sys":2906,"fields":2911},{"tags":2904,"concepts":2905},[],[],{"space":2907,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2909,"publishedVersion":59,"revision":22,"locale":27},{"sys":2908},{"type":12,"linkType":13,"id":14},{"sys":2910},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2912},{"url":405,"details":2913,"fileName":411,"contentType":412},{"size":407,"image":2914},{"width":409,"height":410},{"sys":2916,"fields":2919},{"id":2917,"createdAt":2918},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":2920,"slug":2921,"articleIntro":-1,"category":2922},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[2923],{"metadata":2924,"sys":2927,"fields":2934},{"tags":2925,"concepts":2926},[],[],{"space":2928,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2930,"publishedVersion":360,"revision":59,"contentType":2932,"locale":27},{"sys":2929},{"type":12,"linkType":13,"id":14},{"sys":2931},{"id":20,"type":12,"linkType":21},{"sys":2933},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2935,"metaTitle":370,"metaDescription":371,"mainTitle":2936,"subtitle":390,"heroImage":2951,"ctaButton":413,"ctaLink":414},[369],{"data":2937,"content":2938,"nodeType":71},{},[2939,2945],{"data":2940,"content":2941,"nodeType":382},{},[2942],{"data":2943,"marks":2944,"value":381,"nodeType":79},{},[],{"data":2946,"content":2947,"nodeType":84},{},[2948],{"data":2949,"marks":2950,"value":389,"nodeType":79},{},[],{"metadata":2952,"sys":2955,"fields":2960},{"tags":2953,"concepts":2954},[],[],{"space":2956,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":2958,"publishedVersion":59,"revision":22,"locale":27},{"sys":2957},{"type":12,"linkType":13,"id":14},{"sys":2959},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":2961},{"url":405,"details":2962,"fileName":411,"contentType":412},{"size":407,"image":2963},{"width":409,"height":410},{"sys":2965,"fields":2968},{"id":2966,"createdAt":2967},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":2969,"slug":2970,"articleIntro":2969,"category":2971},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[2972],{"metadata":2973,"sys":2976,"fields":2983},{"tags":2974,"concepts":2975},[],[],{"space":2977,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":2979,"publishedVersion":360,"revision":59,"contentType":2981,"locale":27},{"sys":2978},{"type":12,"linkType":13,"id":14},{"sys":2980},{"id":20,"type":12,"linkType":21},{"sys":2982},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":2984,"metaTitle":370,"metaDescription":371,"mainTitle":2985,"subtitle":390,"heroImage":3000,"ctaButton":413,"ctaLink":414},[369],{"data":2986,"content":2987,"nodeType":71},{},[2988,2994],{"data":2989,"content":2990,"nodeType":382},{},[2991],{"data":2992,"marks":2993,"value":381,"nodeType":79},{},[],{"data":2995,"content":2996,"nodeType":84},{},[2997],{"data":2998,"marks":2999,"value":389,"nodeType":79},{},[],{"metadata":3001,"sys":3004,"fields":3009},{"tags":3002,"concepts":3003},[],[],{"space":3005,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3007,"publishedVersion":59,"revision":22,"locale":27},{"sys":3006},{"type":12,"linkType":13,"id":14},{"sys":3008},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3010},{"url":405,"details":3011,"fileName":411,"contentType":412},{"size":407,"image":3012},{"width":409,"height":410},{"sys":3014,"fields":3017},{"id":3015,"createdAt":3016},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":3018,"slug":3019,"articleIntro":3018,"category":3020},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[3021],{"metadata":3022,"sys":3025,"fields":3032},{"tags":3023,"concepts":3024},[],[],{"space":3026,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3028,"publishedVersion":360,"revision":59,"contentType":3030,"locale":27},{"sys":3027},{"type":12,"linkType":13,"id":14},{"sys":3029},{"id":20,"type":12,"linkType":21},{"sys":3031},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3033,"metaTitle":370,"metaDescription":371,"mainTitle":3034,"subtitle":390,"heroImage":3049,"ctaButton":413,"ctaLink":414},[369],{"data":3035,"content":3036,"nodeType":71},{},[3037,3043],{"data":3038,"content":3039,"nodeType":382},{},[3040],{"data":3041,"marks":3042,"value":381,"nodeType":79},{},[],{"data":3044,"content":3045,"nodeType":84},{},[3046],{"data":3047,"marks":3048,"value":389,"nodeType":79},{},[],{"metadata":3050,"sys":3053,"fields":3058},{"tags":3051,"concepts":3052},[],[],{"space":3054,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3056,"publishedVersion":59,"revision":22,"locale":27},{"sys":3055},{"type":12,"linkType":13,"id":14},{"sys":3057},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3059},{"url":405,"details":3060,"fileName":411,"contentType":412},{"size":407,"image":3061},{"width":409,"height":410},{"sys":3063,"fields":3066},{"id":3064,"createdAt":3065},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":3067,"slug":3068,"articleIntro":3067,"category":3069},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[3070],{"metadata":3071,"sys":3074,"fields":3081},{"tags":3072,"concepts":3073},[],[],{"space":3075,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3077,"publishedVersion":360,"revision":59,"contentType":3079,"locale":27},{"sys":3076},{"type":12,"linkType":13,"id":14},{"sys":3078},{"id":20,"type":12,"linkType":21},{"sys":3080},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3082,"metaTitle":370,"metaDescription":371,"mainTitle":3083,"subtitle":390,"heroImage":3098,"ctaButton":413,"ctaLink":414},[369],{"data":3084,"content":3085,"nodeType":71},{},[3086,3092],{"data":3087,"content":3088,"nodeType":382},{},[3089],{"data":3090,"marks":3091,"value":381,"nodeType":79},{},[],{"data":3093,"content":3094,"nodeType":84},{},[3095],{"data":3096,"marks":3097,"value":389,"nodeType":79},{},[],{"metadata":3099,"sys":3102,"fields":3107},{"tags":3100,"concepts":3101},[],[],{"space":3103,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3105,"publishedVersion":59,"revision":22,"locale":27},{"sys":3104},{"type":12,"linkType":13,"id":14},{"sys":3106},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3108},{"url":405,"details":3109,"fileName":411,"contentType":412},{"size":407,"image":3110},{"width":409,"height":410},{"sys":3112,"fields":3115},{"id":3113,"createdAt":3114},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":3116,"slug":3117,"articleIntro":-1,"category":3118},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[3119],{"metadata":3120,"sys":3123,"fields":3130},{"tags":3121,"concepts":3122},[],[],{"space":3124,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3126,"publishedVersion":360,"revision":59,"contentType":3128,"locale":27},{"sys":3125},{"type":12,"linkType":13,"id":14},{"sys":3127},{"id":20,"type":12,"linkType":21},{"sys":3129},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3131,"metaTitle":370,"metaDescription":371,"mainTitle":3132,"subtitle":390,"heroImage":3147,"ctaButton":413,"ctaLink":414},[369],{"data":3133,"content":3134,"nodeType":71},{},[3135,3141],{"data":3136,"content":3137,"nodeType":382},{},[3138],{"data":3139,"marks":3140,"value":381,"nodeType":79},{},[],{"data":3142,"content":3143,"nodeType":84},{},[3144],{"data":3145,"marks":3146,"value":389,"nodeType":79},{},[],{"metadata":3148,"sys":3151,"fields":3156},{"tags":3149,"concepts":3150},[],[],{"space":3152,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3154,"publishedVersion":59,"revision":22,"locale":27},{"sys":3153},{"type":12,"linkType":13,"id":14},{"sys":3155},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3157},{"url":405,"details":3158,"fileName":411,"contentType":412},{"size":407,"image":3159},{"width":409,"height":410},{"sys":3161,"fields":3164},{"id":3162,"createdAt":3163},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":3165,"slug":3166,"articleIntro":-1,"category":3167},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[3168],{"metadata":3169,"sys":3172,"fields":3179},{"tags":3170,"concepts":3171},[],[],{"space":3173,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3175,"publishedVersion":360,"revision":59,"contentType":3177,"locale":27},{"sys":3174},{"type":12,"linkType":13,"id":14},{"sys":3176},{"id":20,"type":12,"linkType":21},{"sys":3178},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3180,"metaTitle":370,"metaDescription":371,"mainTitle":3181,"subtitle":390,"heroImage":3196,"ctaButton":413,"ctaLink":414},[369],{"data":3182,"content":3183,"nodeType":71},{},[3184,3190],{"data":3185,"content":3186,"nodeType":382},{},[3187],{"data":3188,"marks":3189,"value":381,"nodeType":79},{},[],{"data":3191,"content":3192,"nodeType":84},{},[3193],{"data":3194,"marks":3195,"value":389,"nodeType":79},{},[],{"metadata":3197,"sys":3200,"fields":3205},{"tags":3198,"concepts":3199},[],[],{"space":3201,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3203,"publishedVersion":59,"revision":22,"locale":27},{"sys":3202},{"type":12,"linkType":13,"id":14},{"sys":3204},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3206},{"url":405,"details":3207,"fileName":411,"contentType":412},{"size":407,"image":3208},{"width":409,"height":410},{"sys":3210,"fields":3213},{"id":3211,"createdAt":3212},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":3214,"slug":3215,"articleIntro":3214,"category":3216},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[3217],{"metadata":3218,"sys":3221,"fields":3228},{"tags":3219,"concepts":3220},[],[],{"space":3222,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3224,"publishedVersion":360,"revision":59,"contentType":3226,"locale":27},{"sys":3223},{"type":12,"linkType":13,"id":14},{"sys":3225},{"id":20,"type":12,"linkType":21},{"sys":3227},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3229,"metaTitle":370,"metaDescription":371,"mainTitle":3230,"subtitle":390,"heroImage":3245,"ctaButton":413,"ctaLink":414},[369],{"data":3231,"content":3232,"nodeType":71},{},[3233,3239],{"data":3234,"content":3235,"nodeType":382},{},[3236],{"data":3237,"marks":3238,"value":381,"nodeType":79},{},[],{"data":3240,"content":3241,"nodeType":84},{},[3242],{"data":3243,"marks":3244,"value":389,"nodeType":79},{},[],{"metadata":3246,"sys":3249,"fields":3254},{"tags":3247,"concepts":3248},[],[],{"space":3250,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3252,"publishedVersion":59,"revision":22,"locale":27},{"sys":3251},{"type":12,"linkType":13,"id":14},{"sys":3253},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3255},{"url":405,"details":3256,"fileName":411,"contentType":412},{"size":407,"image":3257},{"width":409,"height":410},{"sys":3259,"fields":3262},{"id":3260,"createdAt":3261},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":3263,"slug":3264,"articleIntro":3263,"category":3265},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[3266],{"metadata":3267,"sys":3270,"fields":3277},{"tags":3268,"concepts":3269},[],[],{"space":3271,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3273,"publishedVersion":360,"revision":59,"contentType":3275,"locale":27},{"sys":3272},{"type":12,"linkType":13,"id":14},{"sys":3274},{"id":20,"type":12,"linkType":21},{"sys":3276},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3278,"metaTitle":370,"metaDescription":371,"mainTitle":3279,"subtitle":390,"heroImage":3294,"ctaButton":413,"ctaLink":414},[369],{"data":3280,"content":3281,"nodeType":71},{},[3282,3288],{"data":3283,"content":3284,"nodeType":382},{},[3285],{"data":3286,"marks":3287,"value":381,"nodeType":79},{},[],{"data":3289,"content":3290,"nodeType":84},{},[3291],{"data":3292,"marks":3293,"value":389,"nodeType":79},{},[],{"metadata":3295,"sys":3298,"fields":3303},{"tags":3296,"concepts":3297},[],[],{"space":3299,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3301,"publishedVersion":59,"revision":22,"locale":27},{"sys":3300},{"type":12,"linkType":13,"id":14},{"sys":3302},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3304},{"url":405,"details":3305,"fileName":411,"contentType":412},{"size":407,"image":3306},{"width":409,"height":410},{"sys":3308,"fields":3311},{"id":3309,"createdAt":3310},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":3312,"slug":3313,"articleIntro":3312,"category":3314},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[3315],{"metadata":3316,"sys":3319,"fields":3326},{"tags":3317,"concepts":3318},[],[],{"space":3320,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3322,"publishedVersion":360,"revision":59,"contentType":3324,"locale":27},{"sys":3321},{"type":12,"linkType":13,"id":14},{"sys":3323},{"id":20,"type":12,"linkType":21},{"sys":3325},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3327,"metaTitle":370,"metaDescription":371,"mainTitle":3328,"subtitle":390,"heroImage":3343,"ctaButton":413,"ctaLink":414},[369],{"data":3329,"content":3330,"nodeType":71},{},[3331,3337],{"data":3332,"content":3333,"nodeType":382},{},[3334],{"data":3335,"marks":3336,"value":381,"nodeType":79},{},[],{"data":3338,"content":3339,"nodeType":84},{},[3340],{"data":3341,"marks":3342,"value":389,"nodeType":79},{},[],{"metadata":3344,"sys":3347,"fields":3352},{"tags":3345,"concepts":3346},[],[],{"space":3348,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3350,"publishedVersion":59,"revision":22,"locale":27},{"sys":3349},{"type":12,"linkType":13,"id":14},{"sys":3351},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3353},{"url":405,"details":3354,"fileName":411,"contentType":412},{"size":407,"image":3355},{"width":409,"height":410},{"sys":3357,"fields":3360},{"id":3358,"createdAt":3359},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":3361,"slug":3362,"articleIntro":3361,"category":3363},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[3364],{"metadata":3365,"sys":3368,"fields":3375},{"tags":3366,"concepts":3367},[],[],{"space":3369,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3371,"publishedVersion":360,"revision":59,"contentType":3373,"locale":27},{"sys":3370},{"type":12,"linkType":13,"id":14},{"sys":3372},{"id":20,"type":12,"linkType":21},{"sys":3374},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3376,"metaTitle":370,"metaDescription":371,"mainTitle":3377,"subtitle":390,"heroImage":3392,"ctaButton":413,"ctaLink":414},[369],{"data":3378,"content":3379,"nodeType":71},{},[3380,3386],{"data":3381,"content":3382,"nodeType":382},{},[3383],{"data":3384,"marks":3385,"value":381,"nodeType":79},{},[],{"data":3387,"content":3388,"nodeType":84},{},[3389],{"data":3390,"marks":3391,"value":389,"nodeType":79},{},[],{"metadata":3393,"sys":3396,"fields":3401},{"tags":3394,"concepts":3395},[],[],{"space":3397,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3399,"publishedVersion":59,"revision":22,"locale":27},{"sys":3398},{"type":12,"linkType":13,"id":14},{"sys":3400},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3402},{"url":405,"details":3403,"fileName":411,"contentType":412},{"size":407,"image":3404},{"width":409,"height":410},{"sys":3406,"fields":3409},{"id":3407,"createdAt":3408},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":3410,"slug":3411,"articleIntro":3410,"category":3412},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[3413],{"metadata":3414,"sys":3417,"fields":3424},{"tags":3415,"concepts":3416},[],[],{"space":3418,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3420,"publishedVersion":360,"revision":59,"contentType":3422,"locale":27},{"sys":3419},{"type":12,"linkType":13,"id":14},{"sys":3421},{"id":20,"type":12,"linkType":21},{"sys":3423},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3425,"metaTitle":370,"metaDescription":371,"mainTitle":3426,"subtitle":390,"heroImage":3441,"ctaButton":413,"ctaLink":414},[369],{"data":3427,"content":3428,"nodeType":71},{},[3429,3435],{"data":3430,"content":3431,"nodeType":382},{},[3432],{"data":3433,"marks":3434,"value":381,"nodeType":79},{},[],{"data":3436,"content":3437,"nodeType":84},{},[3438],{"data":3439,"marks":3440,"value":389,"nodeType":79},{},[],{"metadata":3442,"sys":3445,"fields":3450},{"tags":3443,"concepts":3444},[],[],{"space":3446,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3448,"publishedVersion":59,"revision":22,"locale":27},{"sys":3447},{"type":12,"linkType":13,"id":14},{"sys":3449},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3451},{"url":405,"details":3452,"fileName":411,"contentType":412},{"size":407,"image":3453},{"width":409,"height":410},{"sys":3455,"fields":3458},{"id":3456,"createdAt":3457},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":3459,"slug":3460,"articleIntro":3459,"category":3461},"Compte 101 - Capital","compte-101-capital",[3462],{"metadata":3463,"sys":3466,"fields":3473},{"tags":3464,"concepts":3465},[],[],{"space":3467,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3469,"publishedVersion":360,"revision":59,"contentType":3471,"locale":27},{"sys":3468},{"type":12,"linkType":13,"id":14},{"sys":3470},{"id":20,"type":12,"linkType":21},{"sys":3472},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3474,"metaTitle":370,"metaDescription":371,"mainTitle":3475,"subtitle":390,"heroImage":3490,"ctaButton":413,"ctaLink":414},[369],{"data":3476,"content":3477,"nodeType":71},{},[3478,3484],{"data":3479,"content":3480,"nodeType":382},{},[3481],{"data":3482,"marks":3483,"value":381,"nodeType":79},{},[],{"data":3485,"content":3486,"nodeType":84},{},[3487],{"data":3488,"marks":3489,"value":389,"nodeType":79},{},[],{"metadata":3491,"sys":3494,"fields":3499},{"tags":3492,"concepts":3493},[],[],{"space":3495,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3497,"publishedVersion":59,"revision":22,"locale":27},{"sys":3496},{"type":12,"linkType":13,"id":14},{"sys":3498},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3500},{"url":405,"details":3501,"fileName":411,"contentType":412},{"size":407,"image":3502},{"width":409,"height":410},{"sys":3504,"fields":3507},{"id":3505,"createdAt":3506},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3508,"slug":3509,"articleIntro":3508,"category":3510},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3511],{"metadata":3512,"sys":3515,"fields":3522},{"tags":3513,"concepts":3514},[],[],{"space":3516,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3518,"publishedVersion":360,"revision":59,"contentType":3520,"locale":27},{"sys":3517},{"type":12,"linkType":13,"id":14},{"sys":3519},{"id":20,"type":12,"linkType":21},{"sys":3521},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3523,"metaTitle":370,"metaDescription":371,"mainTitle":3524,"subtitle":390,"heroImage":3539,"ctaButton":413,"ctaLink":414},[369],{"data":3525,"content":3526,"nodeType":71},{},[3527,3533],{"data":3528,"content":3529,"nodeType":382},{},[3530],{"data":3531,"marks":3532,"value":381,"nodeType":79},{},[],{"data":3534,"content":3535,"nodeType":84},{},[3536],{"data":3537,"marks":3538,"value":389,"nodeType":79},{},[],{"metadata":3540,"sys":3543,"fields":3548},{"tags":3541,"concepts":3542},[],[],{"space":3544,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3546,"publishedVersion":59,"revision":22,"locale":27},{"sys":3545},{"type":12,"linkType":13,"id":14},{"sys":3547},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3549},{"url":405,"details":3550,"fileName":411,"contentType":412},{"size":407,"image":3551},{"width":409,"height":410},{"sys":3553,"fields":3556},{"id":3554,"createdAt":3555},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":3557,"slug":3558,"articleIntro":3557,"category":3559},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[3560],{"metadata":3561,"sys":3564,"fields":3571},{"tags":3562,"concepts":3563},[],[],{"space":3565,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3567,"publishedVersion":360,"revision":59,"contentType":3569,"locale":27},{"sys":3566},{"type":12,"linkType":13,"id":14},{"sys":3568},{"id":20,"type":12,"linkType":21},{"sys":3570},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3572,"metaTitle":370,"metaDescription":371,"mainTitle":3573,"subtitle":390,"heroImage":3588,"ctaButton":413,"ctaLink":414},[369],{"data":3574,"content":3575,"nodeType":71},{},[3576,3582],{"data":3577,"content":3578,"nodeType":382},{},[3579],{"data":3580,"marks":3581,"value":381,"nodeType":79},{},[],{"data":3583,"content":3584,"nodeType":84},{},[3585],{"data":3586,"marks":3587,"value":389,"nodeType":79},{},[],{"metadata":3589,"sys":3592,"fields":3597},{"tags":3590,"concepts":3591},[],[],{"space":3593,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3595,"publishedVersion":59,"revision":22,"locale":27},{"sys":3594},{"type":12,"linkType":13,"id":14},{"sys":3596},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3598},{"url":405,"details":3599,"fileName":411,"contentType":412},{"size":407,"image":3600},{"width":409,"height":410},{"sys":3602,"fields":3605},{"id":3603,"createdAt":3604},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":3606,"slug":3607,"articleIntro":-1,"category":3608},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[3609],{"metadata":3610,"sys":3613,"fields":3620},{"tags":3611,"concepts":3612},[],[],{"space":3614,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3616,"publishedVersion":360,"revision":59,"contentType":3618,"locale":27},{"sys":3615},{"type":12,"linkType":13,"id":14},{"sys":3617},{"id":20,"type":12,"linkType":21},{"sys":3619},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3621,"metaTitle":370,"metaDescription":371,"mainTitle":3622,"subtitle":390,"heroImage":3637,"ctaButton":413,"ctaLink":414},[369],{"data":3623,"content":3624,"nodeType":71},{},[3625,3631],{"data":3626,"content":3627,"nodeType":382},{},[3628],{"data":3629,"marks":3630,"value":381,"nodeType":79},{},[],{"data":3632,"content":3633,"nodeType":84},{},[3634],{"data":3635,"marks":3636,"value":389,"nodeType":79},{},[],{"metadata":3638,"sys":3641,"fields":3646},{"tags":3639,"concepts":3640},[],[],{"space":3642,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3644,"publishedVersion":59,"revision":22,"locale":27},{"sys":3643},{"type":12,"linkType":13,"id":14},{"sys":3645},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3647},{"url":405,"details":3648,"fileName":411,"contentType":412},{"size":407,"image":3649},{"width":409,"height":410},{"sys":3651,"fields":3654},{"id":3652,"createdAt":3653},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":3655,"slug":3656,"articleIntro":3655,"category":3657},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[3658],{"metadata":3659,"sys":3662,"fields":3669},{"tags":3660,"concepts":3661},[],[],{"space":3663,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3665,"publishedVersion":360,"revision":59,"contentType":3667,"locale":27},{"sys":3664},{"type":12,"linkType":13,"id":14},{"sys":3666},{"id":20,"type":12,"linkType":21},{"sys":3668},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3670,"metaTitle":370,"metaDescription":371,"mainTitle":3671,"subtitle":390,"heroImage":3686,"ctaButton":413,"ctaLink":414},[369],{"data":3672,"content":3673,"nodeType":71},{},[3674,3680],{"data":3675,"content":3676,"nodeType":382},{},[3677],{"data":3678,"marks":3679,"value":381,"nodeType":79},{},[],{"data":3681,"content":3682,"nodeType":84},{},[3683],{"data":3684,"marks":3685,"value":389,"nodeType":79},{},[],{"metadata":3687,"sys":3690,"fields":3695},{"tags":3688,"concepts":3689},[],[],{"space":3691,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3693,"publishedVersion":59,"revision":22,"locale":27},{"sys":3692},{"type":12,"linkType":13,"id":14},{"sys":3694},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3696},{"url":405,"details":3697,"fileName":411,"contentType":412},{"size":407,"image":3698},{"width":409,"height":410},{"sys":3700,"fields":3703},{"id":3701,"createdAt":3702},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":3704,"slug":3705,"articleIntro":-1,"category":3706},"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",[3707],{"metadata":3708,"sys":3711,"fields":3718},{"tags":3709,"concepts":3710},[],[],{"space":3712,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3714,"publishedVersion":360,"revision":59,"contentType":3716,"locale":27},{"sys":3713},{"type":12,"linkType":13,"id":14},{"sys":3715},{"id":20,"type":12,"linkType":21},{"sys":3717},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3719,"metaTitle":370,"metaDescription":371,"mainTitle":3720,"subtitle":390,"heroImage":3735,"ctaButton":413,"ctaLink":414},[369],{"data":3721,"content":3722,"nodeType":71},{},[3723,3729],{"data":3724,"content":3725,"nodeType":382},{},[3726],{"data":3727,"marks":3728,"value":381,"nodeType":79},{},[],{"data":3730,"content":3731,"nodeType":84},{},[3732],{"data":3733,"marks":3734,"value":389,"nodeType":79},{},[],{"metadata":3736,"sys":3739,"fields":3744},{"tags":3737,"concepts":3738},[],[],{"space":3740,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3742,"publishedVersion":59,"revision":22,"locale":27},{"sys":3741},{"type":12,"linkType":13,"id":14},{"sys":3743},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3745},{"url":405,"details":3746,"fileName":411,"contentType":412},{"size":407,"image":3747},{"width":409,"height":410},{"sys":3749,"fields":3752},{"id":3750,"createdAt":3751},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":3753,"slug":3754,"articleIntro":3753,"category":3755},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[3756],{"metadata":3757,"sys":3760,"fields":3767},{"tags":3758,"concepts":3759},[],[],{"space":3761,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3763,"publishedVersion":360,"revision":59,"contentType":3765,"locale":27},{"sys":3762},{"type":12,"linkType":13,"id":14},{"sys":3764},{"id":20,"type":12,"linkType":21},{"sys":3766},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3768,"metaTitle":370,"metaDescription":371,"mainTitle":3769,"subtitle":390,"heroImage":3784,"ctaButton":413,"ctaLink":414},[369],{"data":3770,"content":3771,"nodeType":71},{},[3772,3778],{"data":3773,"content":3774,"nodeType":382},{},[3775],{"data":3776,"marks":3777,"value":381,"nodeType":79},{},[],{"data":3779,"content":3780,"nodeType":84},{},[3781],{"data":3782,"marks":3783,"value":389,"nodeType":79},{},[],{"metadata":3785,"sys":3788,"fields":3793},{"tags":3786,"concepts":3787},[],[],{"space":3789,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3791,"publishedVersion":59,"revision":22,"locale":27},{"sys":3790},{"type":12,"linkType":13,"id":14},{"sys":3792},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3794},{"url":405,"details":3795,"fileName":411,"contentType":412},{"size":407,"image":3796},{"width":409,"height":410},{"sys":3798,"fields":3801},{"id":3799,"createdAt":3800},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":3802,"slug":3803,"articleIntro":3802,"category":3804},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[3805],{"metadata":3806,"sys":3809,"fields":3816},{"tags":3807,"concepts":3808},[],[],{"space":3810,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3812,"publishedVersion":360,"revision":59,"contentType":3814,"locale":27},{"sys":3811},{"type":12,"linkType":13,"id":14},{"sys":3813},{"id":20,"type":12,"linkType":21},{"sys":3815},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3817,"metaTitle":370,"metaDescription":371,"mainTitle":3818,"subtitle":390,"heroImage":3833,"ctaButton":413,"ctaLink":414},[369],{"data":3819,"content":3820,"nodeType":71},{},[3821,3827],{"data":3822,"content":3823,"nodeType":382},{},[3824],{"data":3825,"marks":3826,"value":381,"nodeType":79},{},[],{"data":3828,"content":3829,"nodeType":84},{},[3830],{"data":3831,"marks":3832,"value":389,"nodeType":79},{},[],{"metadata":3834,"sys":3837,"fields":3842},{"tags":3835,"concepts":3836},[],[],{"space":3838,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3840,"publishedVersion":59,"revision":22,"locale":27},{"sys":3839},{"type":12,"linkType":13,"id":14},{"sys":3841},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3843},{"url":405,"details":3844,"fileName":411,"contentType":412},{"size":407,"image":3845},{"width":409,"height":410},{"sys":3847,"fields":3850},{"id":3848,"createdAt":3849},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":3851,"slug":3852,"articleIntro":3853,"category":3854},"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.",[3855],{"metadata":3856,"sys":3859,"fields":3866},{"tags":3857,"concepts":3858},[],[],{"space":3860,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3862,"publishedVersion":360,"revision":59,"contentType":3864,"locale":27},{"sys":3861},{"type":12,"linkType":13,"id":14},{"sys":3863},{"id":20,"type":12,"linkType":21},{"sys":3865},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3867,"metaTitle":370,"metaDescription":371,"mainTitle":3868,"subtitle":390,"heroImage":3883,"ctaButton":413,"ctaLink":414},[369],{"data":3869,"content":3870,"nodeType":71},{},[3871,3877],{"data":3872,"content":3873,"nodeType":382},{},[3874],{"data":3875,"marks":3876,"value":381,"nodeType":79},{},[],{"data":3878,"content":3879,"nodeType":84},{},[3880],{"data":3881,"marks":3882,"value":389,"nodeType":79},{},[],{"metadata":3884,"sys":3887,"fields":3892},{"tags":3885,"concepts":3886},[],[],{"space":3888,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3890,"publishedVersion":59,"revision":22,"locale":27},{"sys":3889},{"type":12,"linkType":13,"id":14},{"sys":3891},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3893},{"url":405,"details":3894,"fileName":411,"contentType":412},{"size":407,"image":3895},{"width":409,"height":410},{"sys":3897,"fields":3900},{"id":3898,"createdAt":3899},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":3901,"slug":3902,"articleIntro":-1,"category":3903},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[3904],{"metadata":3905,"sys":3908,"fields":3915},{"tags":3906,"concepts":3907},[],[],{"space":3909,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3911,"publishedVersion":360,"revision":59,"contentType":3913,"locale":27},{"sys":3910},{"type":12,"linkType":13,"id":14},{"sys":3912},{"id":20,"type":12,"linkType":21},{"sys":3914},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3916,"metaTitle":370,"metaDescription":371,"mainTitle":3917,"subtitle":390,"heroImage":3932,"ctaButton":413,"ctaLink":414},[369],{"data":3918,"content":3919,"nodeType":71},{},[3920,3926],{"data":3921,"content":3922,"nodeType":382},{},[3923],{"data":3924,"marks":3925,"value":381,"nodeType":79},{},[],{"data":3927,"content":3928,"nodeType":84},{},[3929],{"data":3930,"marks":3931,"value":389,"nodeType":79},{},[],{"metadata":3933,"sys":3936,"fields":3941},{"tags":3934,"concepts":3935},[],[],{"space":3937,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3939,"publishedVersion":59,"revision":22,"locale":27},{"sys":3938},{"type":12,"linkType":13,"id":14},{"sys":3940},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3942},{"url":405,"details":3943,"fileName":411,"contentType":412},{"size":407,"image":3944},{"width":409,"height":410},{"sys":3946,"fields":3949},{"id":3947,"createdAt":3948},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":3950,"slug":3951,"articleIntro":3950,"category":3952},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[3953],{"metadata":3954,"sys":3957,"fields":3964},{"tags":3955,"concepts":3956},[],[],{"space":3958,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":3960,"publishedVersion":360,"revision":59,"contentType":3962,"locale":27},{"sys":3959},{"type":12,"linkType":13,"id":14},{"sys":3961},{"id":20,"type":12,"linkType":21},{"sys":3963},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":3965,"metaTitle":370,"metaDescription":371,"mainTitle":3966,"subtitle":390,"heroImage":3981,"ctaButton":413,"ctaLink":414},[369],{"data":3967,"content":3968,"nodeType":71},{},[3969,3975],{"data":3970,"content":3971,"nodeType":382},{},[3972],{"data":3973,"marks":3974,"value":381,"nodeType":79},{},[],{"data":3976,"content":3977,"nodeType":84},{},[3978],{"data":3979,"marks":3980,"value":389,"nodeType":79},{},[],{"metadata":3982,"sys":3985,"fields":3990},{"tags":3983,"concepts":3984},[],[],{"space":3986,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":3988,"publishedVersion":59,"revision":22,"locale":27},{"sys":3987},{"type":12,"linkType":13,"id":14},{"sys":3989},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":3991},{"url":405,"details":3992,"fileName":411,"contentType":412},{"size":407,"image":3993},{"width":409,"height":410},{"sys":3995,"fields":3998},{"id":3996,"createdAt":3997},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3999,"slug":4000,"articleIntro":-1,"category":4001},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[4002],{"metadata":4003,"sys":4006,"fields":4013},{"tags":4004,"concepts":4005},[],[],{"space":4007,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4009,"publishedVersion":360,"revision":59,"contentType":4011,"locale":27},{"sys":4008},{"type":12,"linkType":13,"id":14},{"sys":4010},{"id":20,"type":12,"linkType":21},{"sys":4012},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4014,"metaTitle":370,"metaDescription":371,"mainTitle":4015,"subtitle":390,"heroImage":4030,"ctaButton":413,"ctaLink":414},[369],{"data":4016,"content":4017,"nodeType":71},{},[4018,4024],{"data":4019,"content":4020,"nodeType":382},{},[4021],{"data":4022,"marks":4023,"value":381,"nodeType":79},{},[],{"data":4025,"content":4026,"nodeType":84},{},[4027],{"data":4028,"marks":4029,"value":389,"nodeType":79},{},[],{"metadata":4031,"sys":4034,"fields":4039},{"tags":4032,"concepts":4033},[],[],{"space":4035,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4037,"publishedVersion":59,"revision":22,"locale":27},{"sys":4036},{"type":12,"linkType":13,"id":14},{"sys":4038},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4040},{"url":405,"details":4041,"fileName":411,"contentType":412},{"size":407,"image":4042},{"width":409,"height":410},{"sys":4044,"fields":4047},{"id":4045,"createdAt":4046},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":4048,"slug":4049,"articleIntro":-1,"category":4050},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[4051],{"metadata":4052,"sys":4055,"fields":4062},{"tags":4053,"concepts":4054},[],[],{"space":4056,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4058,"publishedVersion":360,"revision":59,"contentType":4060,"locale":27},{"sys":4057},{"type":12,"linkType":13,"id":14},{"sys":4059},{"id":20,"type":12,"linkType":21},{"sys":4061},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4063,"metaTitle":370,"metaDescription":371,"mainTitle":4064,"subtitle":390,"heroImage":4079,"ctaButton":413,"ctaLink":414},[369],{"data":4065,"content":4066,"nodeType":71},{},[4067,4073],{"data":4068,"content":4069,"nodeType":382},{},[4070],{"data":4071,"marks":4072,"value":381,"nodeType":79},{},[],{"data":4074,"content":4075,"nodeType":84},{},[4076],{"data":4077,"marks":4078,"value":389,"nodeType":79},{},[],{"metadata":4080,"sys":4083,"fields":4088},{"tags":4081,"concepts":4082},[],[],{"space":4084,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4086,"publishedVersion":59,"revision":22,"locale":27},{"sys":4085},{"type":12,"linkType":13,"id":14},{"sys":4087},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4089},{"url":405,"details":4090,"fileName":411,"contentType":412},{"size":407,"image":4091},{"width":409,"height":410},{"sys":4093,"fields":4096},{"id":4094,"createdAt":4095},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":4097,"slug":4098,"articleIntro":4097,"category":4099},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[4100],{"metadata":4101,"sys":4104,"fields":4111},{"tags":4102,"concepts":4103},[],[],{"space":4105,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4107,"publishedVersion":360,"revision":59,"contentType":4109,"locale":27},{"sys":4106},{"type":12,"linkType":13,"id":14},{"sys":4108},{"id":20,"type":12,"linkType":21},{"sys":4110},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4112,"metaTitle":370,"metaDescription":371,"mainTitle":4113,"subtitle":390,"heroImage":4128,"ctaButton":413,"ctaLink":414},[369],{"data":4114,"content":4115,"nodeType":71},{},[4116,4122],{"data":4117,"content":4118,"nodeType":382},{},[4119],{"data":4120,"marks":4121,"value":381,"nodeType":79},{},[],{"data":4123,"content":4124,"nodeType":84},{},[4125],{"data":4126,"marks":4127,"value":389,"nodeType":79},{},[],{"metadata":4129,"sys":4132,"fields":4137},{"tags":4130,"concepts":4131},[],[],{"space":4133,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4135,"publishedVersion":59,"revision":22,"locale":27},{"sys":4134},{"type":12,"linkType":13,"id":14},{"sys":4136},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4138},{"url":405,"details":4139,"fileName":411,"contentType":412},{"size":407,"image":4140},{"width":409,"height":410},{"sys":4142,"fields":4145},{"id":4143,"createdAt":4144},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":4146,"slug":4147,"articleIntro":-1,"category":4148},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[4149],{"metadata":4150,"sys":4153,"fields":4160},{"tags":4151,"concepts":4152},[],[],{"space":4154,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4156,"publishedVersion":360,"revision":59,"contentType":4158,"locale":27},{"sys":4155},{"type":12,"linkType":13,"id":14},{"sys":4157},{"id":20,"type":12,"linkType":21},{"sys":4159},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4161,"metaTitle":370,"metaDescription":371,"mainTitle":4162,"subtitle":390,"heroImage":4177,"ctaButton":413,"ctaLink":414},[369],{"data":4163,"content":4164,"nodeType":71},{},[4165,4171],{"data":4166,"content":4167,"nodeType":382},{},[4168],{"data":4169,"marks":4170,"value":381,"nodeType":79},{},[],{"data":4172,"content":4173,"nodeType":84},{},[4174],{"data":4175,"marks":4176,"value":389,"nodeType":79},{},[],{"metadata":4178,"sys":4181,"fields":4186},{"tags":4179,"concepts":4180},[],[],{"space":4182,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4184,"publishedVersion":59,"revision":22,"locale":27},{"sys":4183},{"type":12,"linkType":13,"id":14},{"sys":4185},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4187},{"url":405,"details":4188,"fileName":411,"contentType":412},{"size":407,"image":4189},{"width":409,"height":410},{"sys":4191,"fields":4194},{"id":4192,"createdAt":4193},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":4195,"slug":4196,"articleIntro":-1,"category":4197},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[4198],{"metadata":4199,"sys":4202,"fields":4209},{"tags":4200,"concepts":4201},[],[],{"space":4203,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4205,"publishedVersion":360,"revision":59,"contentType":4207,"locale":27},{"sys":4204},{"type":12,"linkType":13,"id":14},{"sys":4206},{"id":20,"type":12,"linkType":21},{"sys":4208},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4210,"metaTitle":370,"metaDescription":371,"mainTitle":4211,"subtitle":390,"heroImage":4226,"ctaButton":413,"ctaLink":414},[369],{"data":4212,"content":4213,"nodeType":71},{},[4214,4220],{"data":4215,"content":4216,"nodeType":382},{},[4217],{"data":4218,"marks":4219,"value":381,"nodeType":79},{},[],{"data":4221,"content":4222,"nodeType":84},{},[4223],{"data":4224,"marks":4225,"value":389,"nodeType":79},{},[],{"metadata":4227,"sys":4230,"fields":4235},{"tags":4228,"concepts":4229},[],[],{"space":4231,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4233,"publishedVersion":59,"revision":22,"locale":27},{"sys":4232},{"type":12,"linkType":13,"id":14},{"sys":4234},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4236},{"url":405,"details":4237,"fileName":411,"contentType":412},{"size":407,"image":4238},{"width":409,"height":410},{"sys":4240,"fields":4243},{"id":4241,"createdAt":4242},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":4244,"slug":4245,"articleIntro":4244,"category":4246},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[4247],{"metadata":4248,"sys":4251,"fields":4258},{"tags":4249,"concepts":4250},[],[],{"space":4252,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4254,"publishedVersion":360,"revision":59,"contentType":4256,"locale":27},{"sys":4253},{"type":12,"linkType":13,"id":14},{"sys":4255},{"id":20,"type":12,"linkType":21},{"sys":4257},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4259,"metaTitle":370,"metaDescription":371,"mainTitle":4260,"subtitle":390,"heroImage":4275,"ctaButton":413,"ctaLink":414},[369],{"data":4261,"content":4262,"nodeType":71},{},[4263,4269],{"data":4264,"content":4265,"nodeType":382},{},[4266],{"data":4267,"marks":4268,"value":381,"nodeType":79},{},[],{"data":4270,"content":4271,"nodeType":84},{},[4272],{"data":4273,"marks":4274,"value":389,"nodeType":79},{},[],{"metadata":4276,"sys":4279,"fields":4284},{"tags":4277,"concepts":4278},[],[],{"space":4280,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4282,"publishedVersion":59,"revision":22,"locale":27},{"sys":4281},{"type":12,"linkType":13,"id":14},{"sys":4283},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4285},{"url":405,"details":4286,"fileName":411,"contentType":412},{"size":407,"image":4287},{"width":409,"height":410},{"sys":4289,"fields":4292},{"id":4290,"createdAt":4291},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":4293,"slug":4294,"articleIntro":-1,"category":4295},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[4296],{"metadata":4297,"sys":4300,"fields":4307},{"tags":4298,"concepts":4299},[],[],{"space":4301,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4303,"publishedVersion":360,"revision":59,"contentType":4305,"locale":27},{"sys":4302},{"type":12,"linkType":13,"id":14},{"sys":4304},{"id":20,"type":12,"linkType":21},{"sys":4306},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4308,"metaTitle":370,"metaDescription":371,"mainTitle":4309,"subtitle":390,"heroImage":4324,"ctaButton":413,"ctaLink":414},[369],{"data":4310,"content":4311,"nodeType":71},{},[4312,4318],{"data":4313,"content":4314,"nodeType":382},{},[4315],{"data":4316,"marks":4317,"value":381,"nodeType":79},{},[],{"data":4319,"content":4320,"nodeType":84},{},[4321],{"data":4322,"marks":4323,"value":389,"nodeType":79},{},[],{"metadata":4325,"sys":4328,"fields":4333},{"tags":4326,"concepts":4327},[],[],{"space":4329,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4331,"publishedVersion":59,"revision":22,"locale":27},{"sys":4330},{"type":12,"linkType":13,"id":14},{"sys":4332},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4334},{"url":405,"details":4335,"fileName":411,"contentType":412},{"size":407,"image":4336},{"width":409,"height":410},{"sys":4338,"fields":4341},{"id":4339,"createdAt":4340},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":4342,"slug":4343,"articleIntro":4342,"category":4344},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[4345],{"metadata":4346,"sys":4349,"fields":4356},{"tags":4347,"concepts":4348},[],[],{"space":4350,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4352,"publishedVersion":360,"revision":59,"contentType":4354,"locale":27},{"sys":4351},{"type":12,"linkType":13,"id":14},{"sys":4353},{"id":20,"type":12,"linkType":21},{"sys":4355},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4357,"metaTitle":370,"metaDescription":371,"mainTitle":4358,"subtitle":390,"heroImage":4373,"ctaButton":413,"ctaLink":414},[369],{"data":4359,"content":4360,"nodeType":71},{},[4361,4367],{"data":4362,"content":4363,"nodeType":382},{},[4364],{"data":4365,"marks":4366,"value":381,"nodeType":79},{},[],{"data":4368,"content":4369,"nodeType":84},{},[4370],{"data":4371,"marks":4372,"value":389,"nodeType":79},{},[],{"metadata":4374,"sys":4377,"fields":4382},{"tags":4375,"concepts":4376},[],[],{"space":4378,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4380,"publishedVersion":59,"revision":22,"locale":27},{"sys":4379},{"type":12,"linkType":13,"id":14},{"sys":4381},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4383},{"url":405,"details":4384,"fileName":411,"contentType":412},{"size":407,"image":4385},{"width":409,"height":410},{"sys":4387,"fields":4390},{"id":4388,"createdAt":4389},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":4391,"slug":4392,"articleIntro":4391,"category":4393},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[4394],{"metadata":4395,"sys":4398,"fields":4405},{"tags":4396,"concepts":4397},[],[],{"space":4399,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4401,"publishedVersion":360,"revision":59,"contentType":4403,"locale":27},{"sys":4400},{"type":12,"linkType":13,"id":14},{"sys":4402},{"id":20,"type":12,"linkType":21},{"sys":4404},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4406,"metaTitle":370,"metaDescription":371,"mainTitle":4407,"subtitle":390,"heroImage":4422,"ctaButton":413,"ctaLink":414},[369],{"data":4408,"content":4409,"nodeType":71},{},[4410,4416],{"data":4411,"content":4412,"nodeType":382},{},[4413],{"data":4414,"marks":4415,"value":381,"nodeType":79},{},[],{"data":4417,"content":4418,"nodeType":84},{},[4419],{"data":4420,"marks":4421,"value":389,"nodeType":79},{},[],{"metadata":4423,"sys":4426,"fields":4431},{"tags":4424,"concepts":4425},[],[],{"space":4427,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4429,"publishedVersion":59,"revision":22,"locale":27},{"sys":4428},{"type":12,"linkType":13,"id":14},{"sys":4430},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4432},{"url":405,"details":4433,"fileName":411,"contentType":412},{"size":407,"image":4434},{"width":409,"height":410},{"sys":4436,"fields":4439},{"id":4437,"createdAt":4438},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":4440,"slug":4441,"articleIntro":4440,"category":4442},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[4443],{"metadata":4444,"sys":4447,"fields":4454},{"tags":4445,"concepts":4446},[],[],{"space":4448,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4450,"publishedVersion":360,"revision":59,"contentType":4452,"locale":27},{"sys":4449},{"type":12,"linkType":13,"id":14},{"sys":4451},{"id":20,"type":12,"linkType":21},{"sys":4453},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4455,"metaTitle":370,"metaDescription":371,"mainTitle":4456,"subtitle":390,"heroImage":4471,"ctaButton":413,"ctaLink":414},[369],{"data":4457,"content":4458,"nodeType":71},{},[4459,4465],{"data":4460,"content":4461,"nodeType":382},{},[4462],{"data":4463,"marks":4464,"value":381,"nodeType":79},{},[],{"data":4466,"content":4467,"nodeType":84},{},[4468],{"data":4469,"marks":4470,"value":389,"nodeType":79},{},[],{"metadata":4472,"sys":4475,"fields":4480},{"tags":4473,"concepts":4474},[],[],{"space":4476,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4478,"publishedVersion":59,"revision":22,"locale":27},{"sys":4477},{"type":12,"linkType":13,"id":14},{"sys":4479},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4481},{"url":405,"details":4482,"fileName":411,"contentType":412},{"size":407,"image":4483},{"width":409,"height":410},{"sys":4485,"fields":4488},{"id":4486,"createdAt":4487},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":4489,"slug":4490,"articleIntro":4489,"category":4491},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[4492],{"metadata":4493,"sys":4496,"fields":4503},{"tags":4494,"concepts":4495},[],[],{"space":4497,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4499,"publishedVersion":360,"revision":59,"contentType":4501,"locale":27},{"sys":4498},{"type":12,"linkType":13,"id":14},{"sys":4500},{"id":20,"type":12,"linkType":21},{"sys":4502},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4504,"metaTitle":370,"metaDescription":371,"mainTitle":4505,"subtitle":390,"heroImage":4520,"ctaButton":413,"ctaLink":414},[369],{"data":4506,"content":4507,"nodeType":71},{},[4508,4514],{"data":4509,"content":4510,"nodeType":382},{},[4511],{"data":4512,"marks":4513,"value":381,"nodeType":79},{},[],{"data":4515,"content":4516,"nodeType":84},{},[4517],{"data":4518,"marks":4519,"value":389,"nodeType":79},{},[],{"metadata":4521,"sys":4524,"fields":4529},{"tags":4522,"concepts":4523},[],[],{"space":4525,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4527,"publishedVersion":59,"revision":22,"locale":27},{"sys":4526},{"type":12,"linkType":13,"id":14},{"sys":4528},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4530},{"url":405,"details":4531,"fileName":411,"contentType":412},{"size":407,"image":4532},{"width":409,"height":410},{"sys":4534,"fields":4537},{"id":4535,"createdAt":4536},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":4538,"slug":4539,"articleIntro":4538,"category":4540},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[4541],{"metadata":4542,"sys":4545,"fields":4552},{"tags":4543,"concepts":4544},[],[],{"space":4546,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4548,"publishedVersion":360,"revision":59,"contentType":4550,"locale":27},{"sys":4547},{"type":12,"linkType":13,"id":14},{"sys":4549},{"id":20,"type":12,"linkType":21},{"sys":4551},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4553,"metaTitle":370,"metaDescription":371,"mainTitle":4554,"subtitle":390,"heroImage":4569,"ctaButton":413,"ctaLink":414},[369],{"data":4555,"content":4556,"nodeType":71},{},[4557,4563],{"data":4558,"content":4559,"nodeType":382},{},[4560],{"data":4561,"marks":4562,"value":381,"nodeType":79},{},[],{"data":4564,"content":4565,"nodeType":84},{},[4566],{"data":4567,"marks":4568,"value":389,"nodeType":79},{},[],{"metadata":4570,"sys":4573,"fields":4578},{"tags":4571,"concepts":4572},[],[],{"space":4574,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4576,"publishedVersion":59,"revision":22,"locale":27},{"sys":4575},{"type":12,"linkType":13,"id":14},{"sys":4577},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4579},{"url":405,"details":4580,"fileName":411,"contentType":412},{"size":407,"image":4581},{"width":409,"height":410},{"sys":4583,"fields":4586},{"id":4584,"createdAt":4585},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":4587,"slug":4588,"articleIntro":4587,"category":4589},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[4590],{"metadata":4591,"sys":4594,"fields":4601},{"tags":4592,"concepts":4593},[],[],{"space":4595,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4597,"publishedVersion":360,"revision":59,"contentType":4599,"locale":27},{"sys":4596},{"type":12,"linkType":13,"id":14},{"sys":4598},{"id":20,"type":12,"linkType":21},{"sys":4600},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4602,"metaTitle":370,"metaDescription":371,"mainTitle":4603,"subtitle":390,"heroImage":4618,"ctaButton":413,"ctaLink":414},[369],{"data":4604,"content":4605,"nodeType":71},{},[4606,4612],{"data":4607,"content":4608,"nodeType":382},{},[4609],{"data":4610,"marks":4611,"value":381,"nodeType":79},{},[],{"data":4613,"content":4614,"nodeType":84},{},[4615],{"data":4616,"marks":4617,"value":389,"nodeType":79},{},[],{"metadata":4619,"sys":4622,"fields":4627},{"tags":4620,"concepts":4621},[],[],{"space":4623,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4625,"publishedVersion":59,"revision":22,"locale":27},{"sys":4624},{"type":12,"linkType":13,"id":14},{"sys":4626},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4628},{"url":405,"details":4629,"fileName":411,"contentType":412},{"size":407,"image":4630},{"width":409,"height":410},{"sys":4632,"fields":4635},{"id":4633,"createdAt":4634},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":4636,"slug":4637,"articleIntro":4636,"category":4638},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[4639],{"metadata":4640,"sys":4643,"fields":4650},{"tags":4641,"concepts":4642},[],[],{"space":4644,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4646,"publishedVersion":360,"revision":59,"contentType":4648,"locale":27},{"sys":4645},{"type":12,"linkType":13,"id":14},{"sys":4647},{"id":20,"type":12,"linkType":21},{"sys":4649},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4651,"metaTitle":370,"metaDescription":371,"mainTitle":4652,"subtitle":390,"heroImage":4667,"ctaButton":413,"ctaLink":414},[369],{"data":4653,"content":4654,"nodeType":71},{},[4655,4661],{"data":4656,"content":4657,"nodeType":382},{},[4658],{"data":4659,"marks":4660,"value":381,"nodeType":79},{},[],{"data":4662,"content":4663,"nodeType":84},{},[4664],{"data":4665,"marks":4666,"value":389,"nodeType":79},{},[],{"metadata":4668,"sys":4671,"fields":4676},{"tags":4669,"concepts":4670},[],[],{"space":4672,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4674,"publishedVersion":59,"revision":22,"locale":27},{"sys":4673},{"type":12,"linkType":13,"id":14},{"sys":4675},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4677},{"url":405,"details":4678,"fileName":411,"contentType":412},{"size":407,"image":4679},{"width":409,"height":410},{"sys":4681,"fields":4684},{"id":4682,"createdAt":4683},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":4685,"slug":4686,"articleIntro":4685,"category":4687},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[4688],{"metadata":4689,"sys":4692,"fields":4699},{"tags":4690,"concepts":4691},[],[],{"space":4693,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4695,"publishedVersion":360,"revision":59,"contentType":4697,"locale":27},{"sys":4694},{"type":12,"linkType":13,"id":14},{"sys":4696},{"id":20,"type":12,"linkType":21},{"sys":4698},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4700,"metaTitle":370,"metaDescription":371,"mainTitle":4701,"subtitle":390,"heroImage":4716,"ctaButton":413,"ctaLink":414},[369],{"data":4702,"content":4703,"nodeType":71},{},[4704,4710],{"data":4705,"content":4706,"nodeType":382},{},[4707],{"data":4708,"marks":4709,"value":381,"nodeType":79},{},[],{"data":4711,"content":4712,"nodeType":84},{},[4713],{"data":4714,"marks":4715,"value":389,"nodeType":79},{},[],{"metadata":4717,"sys":4720,"fields":4725},{"tags":4718,"concepts":4719},[],[],{"space":4721,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4723,"publishedVersion":59,"revision":22,"locale":27},{"sys":4722},{"type":12,"linkType":13,"id":14},{"sys":4724},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4726},{"url":405,"details":4727,"fileName":411,"contentType":412},{"size":407,"image":4728},{"width":409,"height":410},{"sys":4730,"fields":4733},{"id":4731,"createdAt":4732},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":4734,"slug":4735,"articleIntro":4734,"category":4736},"2751 - Dépôts","compte-2751-depots",[4737],{"metadata":4738,"sys":4741,"fields":4748},{"tags":4739,"concepts":4740},[],[],{"space":4742,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4744,"publishedVersion":360,"revision":59,"contentType":4746,"locale":27},{"sys":4743},{"type":12,"linkType":13,"id":14},{"sys":4745},{"id":20,"type":12,"linkType":21},{"sys":4747},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4749,"metaTitle":370,"metaDescription":371,"mainTitle":4750,"subtitle":390,"heroImage":4765,"ctaButton":413,"ctaLink":414},[369],{"data":4751,"content":4752,"nodeType":71},{},[4753,4759],{"data":4754,"content":4755,"nodeType":382},{},[4756],{"data":4757,"marks":4758,"value":381,"nodeType":79},{},[],{"data":4760,"content":4761,"nodeType":84},{},[4762],{"data":4763,"marks":4764,"value":389,"nodeType":79},{},[],{"metadata":4766,"sys":4769,"fields":4774},{"tags":4767,"concepts":4768},[],[],{"space":4770,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4772,"publishedVersion":59,"revision":22,"locale":27},{"sys":4771},{"type":12,"linkType":13,"id":14},{"sys":4773},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4775},{"url":405,"details":4776,"fileName":411,"contentType":412},{"size":407,"image":4777},{"width":409,"height":410},{"sys":4779,"fields":4782},{"id":4780,"createdAt":4781},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":4783,"slug":4784,"articleIntro":-1,"category":4785},"Compte 512 - Banques","compte-512-banques",[4786],{"metadata":4787,"sys":4790,"fields":4797},{"tags":4788,"concepts":4789},[],[],{"space":4791,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4793,"publishedVersion":360,"revision":59,"contentType":4795,"locale":27},{"sys":4792},{"type":12,"linkType":13,"id":14},{"sys":4794},{"id":20,"type":12,"linkType":21},{"sys":4796},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4798,"metaTitle":370,"metaDescription":371,"mainTitle":4799,"subtitle":390,"heroImage":4814,"ctaButton":413,"ctaLink":414},[369],{"data":4800,"content":4801,"nodeType":71},{},[4802,4808],{"data":4803,"content":4804,"nodeType":382},{},[4805],{"data":4806,"marks":4807,"value":381,"nodeType":79},{},[],{"data":4809,"content":4810,"nodeType":84},{},[4811],{"data":4812,"marks":4813,"value":389,"nodeType":79},{},[],{"metadata":4815,"sys":4818,"fields":4823},{"tags":4816,"concepts":4817},[],[],{"space":4819,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4821,"publishedVersion":59,"revision":22,"locale":27},{"sys":4820},{"type":12,"linkType":13,"id":14},{"sys":4822},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4824},{"url":405,"details":4825,"fileName":411,"contentType":412},{"size":407,"image":4826},{"width":409,"height":410},{"sys":4828,"fields":4831},{"id":4829,"createdAt":4830},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":4832,"slug":4833,"articleIntro":4832,"category":4834},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[4835],{"metadata":4836,"sys":4839,"fields":4846},{"tags":4837,"concepts":4838},[],[],{"space":4840,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4842,"publishedVersion":360,"revision":59,"contentType":4844,"locale":27},{"sys":4841},{"type":12,"linkType":13,"id":14},{"sys":4843},{"id":20,"type":12,"linkType":21},{"sys":4845},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4847,"metaTitle":370,"metaDescription":371,"mainTitle":4848,"subtitle":390,"heroImage":4863,"ctaButton":413,"ctaLink":414},[369],{"data":4849,"content":4850,"nodeType":71},{},[4851,4857],{"data":4852,"content":4853,"nodeType":382},{},[4854],{"data":4855,"marks":4856,"value":381,"nodeType":79},{},[],{"data":4858,"content":4859,"nodeType":84},{},[4860],{"data":4861,"marks":4862,"value":389,"nodeType":79},{},[],{"metadata":4864,"sys":4867,"fields":4872},{"tags":4865,"concepts":4866},[],[],{"space":4868,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4870,"publishedVersion":59,"revision":22,"locale":27},{"sys":4869},{"type":12,"linkType":13,"id":14},{"sys":4871},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4873},{"url":405,"details":4874,"fileName":411,"contentType":412},{"size":407,"image":4875},{"width":409,"height":410},{"sys":4877,"fields":4880},{"id":4878,"createdAt":4879},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4881,"slug":4882,"articleIntro":4881,"category":4883},"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",[4884],{"metadata":4885,"sys":4888,"fields":4895},{"tags":4886,"concepts":4887},[],[],{"space":4889,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4891,"publishedVersion":360,"revision":59,"contentType":4893,"locale":27},{"sys":4890},{"type":12,"linkType":13,"id":14},{"sys":4892},{"id":20,"type":12,"linkType":21},{"sys":4894},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4896,"metaTitle":370,"metaDescription":371,"mainTitle":4897,"subtitle":390,"heroImage":4912,"ctaButton":413,"ctaLink":414},[369],{"data":4898,"content":4899,"nodeType":71},{},[4900,4906],{"data":4901,"content":4902,"nodeType":382},{},[4903],{"data":4904,"marks":4905,"value":381,"nodeType":79},{},[],{"data":4907,"content":4908,"nodeType":84},{},[4909],{"data":4910,"marks":4911,"value":389,"nodeType":79},{},[],{"metadata":4913,"sys":4916,"fields":4921},{"tags":4914,"concepts":4915},[],[],{"space":4917,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4919,"publishedVersion":59,"revision":22,"locale":27},{"sys":4918},{"type":12,"linkType":13,"id":14},{"sys":4920},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4922},{"url":405,"details":4923,"fileName":411,"contentType":412},{"size":407,"image":4924},{"width":409,"height":410},{"sys":4926,"fields":4929},{"id":4927,"createdAt":4928},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":4930,"slug":4931,"articleIntro":4930,"category":4932},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[4933],{"metadata":4934,"sys":4937,"fields":4944},{"tags":4935,"concepts":4936},[],[],{"space":4938,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4940,"publishedVersion":360,"revision":59,"contentType":4942,"locale":27},{"sys":4939},{"type":12,"linkType":13,"id":14},{"sys":4941},{"id":20,"type":12,"linkType":21},{"sys":4943},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4945,"metaTitle":370,"metaDescription":371,"mainTitle":4946,"subtitle":390,"heroImage":4961,"ctaButton":413,"ctaLink":414},[369],{"data":4947,"content":4948,"nodeType":71},{},[4949,4955],{"data":4950,"content":4951,"nodeType":382},{},[4952],{"data":4953,"marks":4954,"value":381,"nodeType":79},{},[],{"data":4956,"content":4957,"nodeType":84},{},[4958],{"data":4959,"marks":4960,"value":389,"nodeType":79},{},[],{"metadata":4962,"sys":4965,"fields":4970},{"tags":4963,"concepts":4964},[],[],{"space":4966,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":4968,"publishedVersion":59,"revision":22,"locale":27},{"sys":4967},{"type":12,"linkType":13,"id":14},{"sys":4969},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":4971},{"url":405,"details":4972,"fileName":411,"contentType":412},{"size":407,"image":4973},{"width":409,"height":410},{"sys":4975,"fields":4978},{"id":4976,"createdAt":4977},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":4979,"slug":4980,"articleIntro":-1,"category":4981},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[4982],{"metadata":4983,"sys":4986,"fields":4993},{"tags":4984,"concepts":4985},[],[],{"space":4987,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":4989,"publishedVersion":360,"revision":59,"contentType":4991,"locale":27},{"sys":4988},{"type":12,"linkType":13,"id":14},{"sys":4990},{"id":20,"type":12,"linkType":21},{"sys":4992},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":4994,"metaTitle":370,"metaDescription":371,"mainTitle":4995,"subtitle":390,"heroImage":5010,"ctaButton":413,"ctaLink":414},[369],{"data":4996,"content":4997,"nodeType":71},{},[4998,5004],{"data":4999,"content":5000,"nodeType":382},{},[5001],{"data":5002,"marks":5003,"value":381,"nodeType":79},{},[],{"data":5005,"content":5006,"nodeType":84},{},[5007],{"data":5008,"marks":5009,"value":389,"nodeType":79},{},[],{"metadata":5011,"sys":5014,"fields":5019},{"tags":5012,"concepts":5013},[],[],{"space":5015,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5017,"publishedVersion":59,"revision":22,"locale":27},{"sys":5016},{"type":12,"linkType":13,"id":14},{"sys":5018},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5020},{"url":405,"details":5021,"fileName":411,"contentType":412},{"size":407,"image":5022},{"width":409,"height":410},{"sys":5024,"fields":5027},{"id":5025,"createdAt":5026},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":5028,"slug":5029,"articleIntro":5028,"category":5030},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[5031],{"metadata":5032,"sys":5035,"fields":5042},{"tags":5033,"concepts":5034},[],[],{"space":5036,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5038,"publishedVersion":360,"revision":59,"contentType":5040,"locale":27},{"sys":5037},{"type":12,"linkType":13,"id":14},{"sys":5039},{"id":20,"type":12,"linkType":21},{"sys":5041},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5043,"metaTitle":370,"metaDescription":371,"mainTitle":5044,"subtitle":390,"heroImage":5059,"ctaButton":413,"ctaLink":414},[369],{"data":5045,"content":5046,"nodeType":71},{},[5047,5053],{"data":5048,"content":5049,"nodeType":382},{},[5050],{"data":5051,"marks":5052,"value":381,"nodeType":79},{},[],{"data":5054,"content":5055,"nodeType":84},{},[5056],{"data":5057,"marks":5058,"value":389,"nodeType":79},{},[],{"metadata":5060,"sys":5063,"fields":5068},{"tags":5061,"concepts":5062},[],[],{"space":5064,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5066,"publishedVersion":59,"revision":22,"locale":27},{"sys":5065},{"type":12,"linkType":13,"id":14},{"sys":5067},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5069},{"url":405,"details":5070,"fileName":411,"contentType":412},{"size":407,"image":5071},{"width":409,"height":410},{"sys":5073,"fields":5076},{"id":5074,"createdAt":5075},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":5077,"slug":5078,"articleIntro":5077,"category":5079},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[5080],{"metadata":5081,"sys":5084,"fields":5091},{"tags":5082,"concepts":5083},[],[],{"space":5085,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5087,"publishedVersion":360,"revision":59,"contentType":5089,"locale":27},{"sys":5086},{"type":12,"linkType":13,"id":14},{"sys":5088},{"id":20,"type":12,"linkType":21},{"sys":5090},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5092,"metaTitle":370,"metaDescription":371,"mainTitle":5093,"subtitle":390,"heroImage":5108,"ctaButton":413,"ctaLink":414},[369],{"data":5094,"content":5095,"nodeType":71},{},[5096,5102],{"data":5097,"content":5098,"nodeType":382},{},[5099],{"data":5100,"marks":5101,"value":381,"nodeType":79},{},[],{"data":5103,"content":5104,"nodeType":84},{},[5105],{"data":5106,"marks":5107,"value":389,"nodeType":79},{},[],{"metadata":5109,"sys":5112,"fields":5117},{"tags":5110,"concepts":5111},[],[],{"space":5113,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5115,"publishedVersion":59,"revision":22,"locale":27},{"sys":5114},{"type":12,"linkType":13,"id":14},{"sys":5116},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5118},{"url":405,"details":5119,"fileName":411,"contentType":412},{"size":407,"image":5120},{"width":409,"height":410},{"sys":5122,"fields":5125},{"id":5123,"createdAt":5124},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":5126,"slug":5127,"articleIntro":5126,"category":5128},"355 - Produits finis","compte-355-produits-finis",[5129],{"metadata":5130,"sys":5133,"fields":5140},{"tags":5131,"concepts":5132},[],[],{"space":5134,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5136,"publishedVersion":360,"revision":59,"contentType":5138,"locale":27},{"sys":5135},{"type":12,"linkType":13,"id":14},{"sys":5137},{"id":20,"type":12,"linkType":21},{"sys":5139},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5141,"metaTitle":370,"metaDescription":371,"mainTitle":5142,"subtitle":390,"heroImage":5157,"ctaButton":413,"ctaLink":414},[369],{"data":5143,"content":5144,"nodeType":71},{},[5145,5151],{"data":5146,"content":5147,"nodeType":382},{},[5148],{"data":5149,"marks":5150,"value":381,"nodeType":79},{},[],{"data":5152,"content":5153,"nodeType":84},{},[5154],{"data":5155,"marks":5156,"value":389,"nodeType":79},{},[],{"metadata":5158,"sys":5161,"fields":5166},{"tags":5159,"concepts":5160},[],[],{"space":5162,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5164,"publishedVersion":59,"revision":22,"locale":27},{"sys":5163},{"type":12,"linkType":13,"id":14},{"sys":5165},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5167},{"url":405,"details":5168,"fileName":411,"contentType":412},{"size":407,"image":5169},{"width":409,"height":410},{"sys":5171,"fields":5174},{"id":5172,"createdAt":5173},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":5175,"slug":5176,"articleIntro":5175,"category":5177},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[5178],{"metadata":5179,"sys":5182,"fields":5189},{"tags":5180,"concepts":5181},[],[],{"space":5183,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5185,"publishedVersion":360,"revision":59,"contentType":5187,"locale":27},{"sys":5184},{"type":12,"linkType":13,"id":14},{"sys":5186},{"id":20,"type":12,"linkType":21},{"sys":5188},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5190,"metaTitle":370,"metaDescription":371,"mainTitle":5191,"subtitle":390,"heroImage":5206,"ctaButton":413,"ctaLink":414},[369],{"data":5192,"content":5193,"nodeType":71},{},[5194,5200],{"data":5195,"content":5196,"nodeType":382},{},[5197],{"data":5198,"marks":5199,"value":381,"nodeType":79},{},[],{"data":5201,"content":5202,"nodeType":84},{},[5203],{"data":5204,"marks":5205,"value":389,"nodeType":79},{},[],{"metadata":5207,"sys":5210,"fields":5215},{"tags":5208,"concepts":5209},[],[],{"space":5211,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5213,"publishedVersion":59,"revision":22,"locale":27},{"sys":5212},{"type":12,"linkType":13,"id":14},{"sys":5214},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5216},{"url":405,"details":5217,"fileName":411,"contentType":412},{"size":407,"image":5218},{"width":409,"height":410},{"sys":5220,"fields":5223},{"id":5221,"createdAt":5222},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":5224,"slug":5225,"articleIntro":5224,"category":5226},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[5227],{"metadata":5228,"sys":5231,"fields":5238},{"tags":5229,"concepts":5230},[],[],{"space":5232,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5234,"publishedVersion":360,"revision":59,"contentType":5236,"locale":27},{"sys":5233},{"type":12,"linkType":13,"id":14},{"sys":5235},{"id":20,"type":12,"linkType":21},{"sys":5237},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5239,"metaTitle":370,"metaDescription":371,"mainTitle":5240,"subtitle":390,"heroImage":5255,"ctaButton":413,"ctaLink":414},[369],{"data":5241,"content":5242,"nodeType":71},{},[5243,5249],{"data":5244,"content":5245,"nodeType":382},{},[5246],{"data":5247,"marks":5248,"value":381,"nodeType":79},{},[],{"data":5250,"content":5251,"nodeType":84},{},[5252],{"data":5253,"marks":5254,"value":389,"nodeType":79},{},[],{"metadata":5256,"sys":5259,"fields":5264},{"tags":5257,"concepts":5258},[],[],{"space":5260,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5262,"publishedVersion":59,"revision":22,"locale":27},{"sys":5261},{"type":12,"linkType":13,"id":14},{"sys":5263},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5265},{"url":405,"details":5266,"fileName":411,"contentType":412},{"size":407,"image":5267},{"width":409,"height":410},{"sys":5269,"fields":5272},{"id":5270,"createdAt":5271},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":5273,"slug":5274,"articleIntro":5273,"category":5275},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[5276],{"metadata":5277,"sys":5280,"fields":5287},{"tags":5278,"concepts":5279},[],[],{"space":5281,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5283,"publishedVersion":360,"revision":59,"contentType":5285,"locale":27},{"sys":5282},{"type":12,"linkType":13,"id":14},{"sys":5284},{"id":20,"type":12,"linkType":21},{"sys":5286},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5288,"metaTitle":370,"metaDescription":371,"mainTitle":5289,"subtitle":390,"heroImage":5304,"ctaButton":413,"ctaLink":414},[369],{"data":5290,"content":5291,"nodeType":71},{},[5292,5298],{"data":5293,"content":5294,"nodeType":382},{},[5295],{"data":5296,"marks":5297,"value":381,"nodeType":79},{},[],{"data":5299,"content":5300,"nodeType":84},{},[5301],{"data":5302,"marks":5303,"value":389,"nodeType":79},{},[],{"metadata":5305,"sys":5308,"fields":5313},{"tags":5306,"concepts":5307},[],[],{"space":5309,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5311,"publishedVersion":59,"revision":22,"locale":27},{"sys":5310},{"type":12,"linkType":13,"id":14},{"sys":5312},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5314},{"url":405,"details":5315,"fileName":411,"contentType":412},{"size":407,"image":5316},{"width":409,"height":410},{"sys":5318,"fields":5321},{"id":5319,"createdAt":5320},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":5322,"slug":5323,"articleIntro":5322,"category":5324},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[5325],{"metadata":5326,"sys":5329,"fields":5336},{"tags":5327,"concepts":5328},[],[],{"space":5330,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5332,"publishedVersion":360,"revision":59,"contentType":5334,"locale":27},{"sys":5331},{"type":12,"linkType":13,"id":14},{"sys":5333},{"id":20,"type":12,"linkType":21},{"sys":5335},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5337,"metaTitle":370,"metaDescription":371,"mainTitle":5338,"subtitle":390,"heroImage":5353,"ctaButton":413,"ctaLink":414},[369],{"data":5339,"content":5340,"nodeType":71},{},[5341,5347],{"data":5342,"content":5343,"nodeType":382},{},[5344],{"data":5345,"marks":5346,"value":381,"nodeType":79},{},[],{"data":5348,"content":5349,"nodeType":84},{},[5350],{"data":5351,"marks":5352,"value":389,"nodeType":79},{},[],{"metadata":5354,"sys":5357,"fields":5362},{"tags":5355,"concepts":5356},[],[],{"space":5358,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5360,"publishedVersion":59,"revision":22,"locale":27},{"sys":5359},{"type":12,"linkType":13,"id":14},{"sys":5361},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5363},{"url":405,"details":5364,"fileName":411,"contentType":412},{"size":407,"image":5365},{"width":409,"height":410},{"sys":5367,"fields":5370},{"id":5368,"createdAt":5369},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":5371,"slug":5372,"articleIntro":5371,"category":5373},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[5374],{"metadata":5375,"sys":5378,"fields":5385},{"tags":5376,"concepts":5377},[],[],{"space":5379,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5381,"publishedVersion":360,"revision":59,"contentType":5383,"locale":27},{"sys":5380},{"type":12,"linkType":13,"id":14},{"sys":5382},{"id":20,"type":12,"linkType":21},{"sys":5384},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5386,"metaTitle":370,"metaDescription":371,"mainTitle":5387,"subtitle":390,"heroImage":5402,"ctaButton":413,"ctaLink":414},[369],{"data":5388,"content":5389,"nodeType":71},{},[5390,5396],{"data":5391,"content":5392,"nodeType":382},{},[5393],{"data":5394,"marks":5395,"value":381,"nodeType":79},{},[],{"data":5397,"content":5398,"nodeType":84},{},[5399],{"data":5400,"marks":5401,"value":389,"nodeType":79},{},[],{"metadata":5403,"sys":5406,"fields":5411},{"tags":5404,"concepts":5405},[],[],{"space":5407,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5409,"publishedVersion":59,"revision":22,"locale":27},{"sys":5408},{"type":12,"linkType":13,"id":14},{"sys":5410},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5412},{"url":405,"details":5413,"fileName":411,"contentType":412},{"size":407,"image":5414},{"width":409,"height":410},{"sys":5416,"fields":5419},{"id":5417,"createdAt":5418},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":5420,"slug":5421,"articleIntro":5420,"category":5422},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[5423],{"metadata":5424,"sys":5427,"fields":5434},{"tags":5425,"concepts":5426},[],[],{"space":5428,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5430,"publishedVersion":360,"revision":59,"contentType":5432,"locale":27},{"sys":5429},{"type":12,"linkType":13,"id":14},{"sys":5431},{"id":20,"type":12,"linkType":21},{"sys":5433},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5435,"metaTitle":370,"metaDescription":371,"mainTitle":5436,"subtitle":390,"heroImage":5451,"ctaButton":413,"ctaLink":414},[369],{"data":5437,"content":5438,"nodeType":71},{},[5439,5445],{"data":5440,"content":5441,"nodeType":382},{},[5442],{"data":5443,"marks":5444,"value":381,"nodeType":79},{},[],{"data":5446,"content":5447,"nodeType":84},{},[5448],{"data":5449,"marks":5450,"value":389,"nodeType":79},{},[],{"metadata":5452,"sys":5455,"fields":5460},{"tags":5453,"concepts":5454},[],[],{"space":5456,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5458,"publishedVersion":59,"revision":22,"locale":27},{"sys":5457},{"type":12,"linkType":13,"id":14},{"sys":5459},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5461},{"url":405,"details":5462,"fileName":411,"contentType":412},{"size":407,"image":5463},{"width":409,"height":410},{"sys":5465,"fields":5468},{"id":5466,"createdAt":5467},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":5469,"slug":5470,"articleIntro":5469,"category":5471},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[5472],{"metadata":5473,"sys":5476,"fields":5483},{"tags":5474,"concepts":5475},[],[],{"space":5477,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5479,"publishedVersion":360,"revision":59,"contentType":5481,"locale":27},{"sys":5478},{"type":12,"linkType":13,"id":14},{"sys":5480},{"id":20,"type":12,"linkType":21},{"sys":5482},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5484,"metaTitle":370,"metaDescription":371,"mainTitle":5485,"subtitle":390,"heroImage":5500,"ctaButton":413,"ctaLink":414},[369],{"data":5486,"content":5487,"nodeType":71},{},[5488,5494],{"data":5489,"content":5490,"nodeType":382},{},[5491],{"data":5492,"marks":5493,"value":381,"nodeType":79},{},[],{"data":5495,"content":5496,"nodeType":84},{},[5497],{"data":5498,"marks":5499,"value":389,"nodeType":79},{},[],{"metadata":5501,"sys":5504,"fields":5509},{"tags":5502,"concepts":5503},[],[],{"space":5505,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5507,"publishedVersion":59,"revision":22,"locale":27},{"sys":5506},{"type":12,"linkType":13,"id":14},{"sys":5508},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5510},{"url":405,"details":5511,"fileName":411,"contentType":412},{"size":407,"image":5512},{"width":409,"height":410},{"sys":5514,"fields":5517},{"id":5515,"createdAt":5516},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":5518,"slug":5519,"articleIntro":-1,"category":5520},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[5521],{"metadata":5522,"sys":5525,"fields":5532},{"tags":5523,"concepts":5524},[],[],{"space":5526,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5528,"publishedVersion":360,"revision":59,"contentType":5530,"locale":27},{"sys":5527},{"type":12,"linkType":13,"id":14},{"sys":5529},{"id":20,"type":12,"linkType":21},{"sys":5531},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5533,"metaTitle":370,"metaDescription":371,"mainTitle":5534,"subtitle":390,"heroImage":5549,"ctaButton":413,"ctaLink":414},[369],{"data":5535,"content":5536,"nodeType":71},{},[5537,5543],{"data":5538,"content":5539,"nodeType":382},{},[5540],{"data":5541,"marks":5542,"value":381,"nodeType":79},{},[],{"data":5544,"content":5545,"nodeType":84},{},[5546],{"data":5547,"marks":5548,"value":389,"nodeType":79},{},[],{"metadata":5550,"sys":5553,"fields":5558},{"tags":5551,"concepts":5552},[],[],{"space":5554,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5556,"publishedVersion":59,"revision":22,"locale":27},{"sys":5555},{"type":12,"linkType":13,"id":14},{"sys":5557},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5559},{"url":405,"details":5560,"fileName":411,"contentType":412},{"size":407,"image":5561},{"width":409,"height":410},{"sys":5563,"fields":5566},{"id":5564,"createdAt":5565},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":5567,"slug":5568,"articleIntro":5567,"category":5569},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[5570],{"metadata":5571,"sys":5574,"fields":5581},{"tags":5572,"concepts":5573},[],[],{"space":5575,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5577,"publishedVersion":360,"revision":59,"contentType":5579,"locale":27},{"sys":5576},{"type":12,"linkType":13,"id":14},{"sys":5578},{"id":20,"type":12,"linkType":21},{"sys":5580},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5582,"metaTitle":370,"metaDescription":371,"mainTitle":5583,"subtitle":390,"heroImage":5598,"ctaButton":413,"ctaLink":414},[369],{"data":5584,"content":5585,"nodeType":71},{},[5586,5592],{"data":5587,"content":5588,"nodeType":382},{},[5589],{"data":5590,"marks":5591,"value":381,"nodeType":79},{},[],{"data":5593,"content":5594,"nodeType":84},{},[5595],{"data":5596,"marks":5597,"value":389,"nodeType":79},{},[],{"metadata":5599,"sys":5602,"fields":5607},{"tags":5600,"concepts":5601},[],[],{"space":5603,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5605,"publishedVersion":59,"revision":22,"locale":27},{"sys":5604},{"type":12,"linkType":13,"id":14},{"sys":5606},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5608},{"url":405,"details":5609,"fileName":411,"contentType":412},{"size":407,"image":5610},{"width":409,"height":410},{"sys":5612,"fields":5615},{"id":5613,"createdAt":5614},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":5616,"slug":5617,"articleIntro":5616,"category":5618},"698 - Intégration fiscale","compte-698-integration-fiscale",[5619],{"metadata":5620,"sys":5623,"fields":5630},{"tags":5621,"concepts":5622},[],[],{"space":5624,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5626,"publishedVersion":360,"revision":59,"contentType":5628,"locale":27},{"sys":5625},{"type":12,"linkType":13,"id":14},{"sys":5627},{"id":20,"type":12,"linkType":21},{"sys":5629},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5631,"metaTitle":370,"metaDescription":371,"mainTitle":5632,"subtitle":390,"heroImage":5647,"ctaButton":413,"ctaLink":414},[369],{"data":5633,"content":5634,"nodeType":71},{},[5635,5641],{"data":5636,"content":5637,"nodeType":382},{},[5638],{"data":5639,"marks":5640,"value":381,"nodeType":79},{},[],{"data":5642,"content":5643,"nodeType":84},{},[5644],{"data":5645,"marks":5646,"value":389,"nodeType":79},{},[],{"metadata":5648,"sys":5651,"fields":5656},{"tags":5649,"concepts":5650},[],[],{"space":5652,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5654,"publishedVersion":59,"revision":22,"locale":27},{"sys":5653},{"type":12,"linkType":13,"id":14},{"sys":5655},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5657},{"url":405,"details":5658,"fileName":411,"contentType":412},{"size":407,"image":5659},{"width":409,"height":410},{"sys":5661,"fields":5664},{"id":5662,"createdAt":5663},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":5665,"slug":5666,"articleIntro":-1,"category":5667},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[5668],{"metadata":5669,"sys":5672,"fields":5679},{"tags":5670,"concepts":5671},[],[],{"space":5673,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5675,"publishedVersion":360,"revision":59,"contentType":5677,"locale":27},{"sys":5674},{"type":12,"linkType":13,"id":14},{"sys":5676},{"id":20,"type":12,"linkType":21},{"sys":5678},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5680,"metaTitle":370,"metaDescription":371,"mainTitle":5681,"subtitle":390,"heroImage":5696,"ctaButton":413,"ctaLink":414},[369],{"data":5682,"content":5683,"nodeType":71},{},[5684,5690],{"data":5685,"content":5686,"nodeType":382},{},[5687],{"data":5688,"marks":5689,"value":381,"nodeType":79},{},[],{"data":5691,"content":5692,"nodeType":84},{},[5693],{"data":5694,"marks":5695,"value":389,"nodeType":79},{},[],{"metadata":5697,"sys":5700,"fields":5705},{"tags":5698,"concepts":5699},[],[],{"space":5701,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5703,"publishedVersion":59,"revision":22,"locale":27},{"sys":5702},{"type":12,"linkType":13,"id":14},{"sys":5704},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5706},{"url":405,"details":5707,"fileName":411,"contentType":412},{"size":407,"image":5708},{"width":409,"height":410},{"sys":5710,"fields":5713},{"id":5711,"createdAt":5712},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5714,"slug":5715,"articleIntro":5714,"category":5716},"Compte 58 - Virements internes","compte-58-virements-internes",[5717],{"metadata":5718,"sys":5721,"fields":5728},{"tags":5719,"concepts":5720},[],[],{"space":5722,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5724,"publishedVersion":360,"revision":59,"contentType":5726,"locale":27},{"sys":5723},{"type":12,"linkType":13,"id":14},{"sys":5725},{"id":20,"type":12,"linkType":21},{"sys":5727},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5729,"metaTitle":370,"metaDescription":371,"mainTitle":5730,"subtitle":390,"heroImage":5745,"ctaButton":413,"ctaLink":414},[369],{"data":5731,"content":5732,"nodeType":71},{},[5733,5739],{"data":5734,"content":5735,"nodeType":382},{},[5736],{"data":5737,"marks":5738,"value":381,"nodeType":79},{},[],{"data":5740,"content":5741,"nodeType":84},{},[5742],{"data":5743,"marks":5744,"value":389,"nodeType":79},{},[],{"metadata":5746,"sys":5749,"fields":5754},{"tags":5747,"concepts":5748},[],[],{"space":5750,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5752,"publishedVersion":59,"revision":22,"locale":27},{"sys":5751},{"type":12,"linkType":13,"id":14},{"sys":5753},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5755},{"url":405,"details":5756,"fileName":411,"contentType":412},{"size":407,"image":5757},{"width":409,"height":410},{"sys":5759,"fields":5762},{"id":5760,"createdAt":5761},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":5763,"slug":5764,"articleIntro":5763,"category":5765},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[5766],{"metadata":5767,"sys":5770,"fields":5777},{"tags":5768,"concepts":5769},[],[],{"space":5771,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5773,"publishedVersion":360,"revision":59,"contentType":5775,"locale":27},{"sys":5772},{"type":12,"linkType":13,"id":14},{"sys":5774},{"id":20,"type":12,"linkType":21},{"sys":5776},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5778,"metaTitle":370,"metaDescription":371,"mainTitle":5779,"subtitle":390,"heroImage":5794,"ctaButton":413,"ctaLink":414},[369],{"data":5780,"content":5781,"nodeType":71},{},[5782,5788],{"data":5783,"content":5784,"nodeType":382},{},[5785],{"data":5786,"marks":5787,"value":381,"nodeType":79},{},[],{"data":5789,"content":5790,"nodeType":84},{},[5791],{"data":5792,"marks":5793,"value":389,"nodeType":79},{},[],{"metadata":5795,"sys":5798,"fields":5803},{"tags":5796,"concepts":5797},[],[],{"space":5799,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5801,"publishedVersion":59,"revision":22,"locale":27},{"sys":5800},{"type":12,"linkType":13,"id":14},{"sys":5802},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5804},{"url":405,"details":5805,"fileName":411,"contentType":412},{"size":407,"image":5806},{"width":409,"height":410},{"sys":5808,"fields":5811},{"id":5809,"createdAt":5810},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":5812,"slug":5813,"articleIntro":5812,"category":5814},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[5815],{"metadata":5816,"sys":5819,"fields":5826},{"tags":5817,"concepts":5818},[],[],{"space":5820,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5822,"publishedVersion":360,"revision":59,"contentType":5824,"locale":27},{"sys":5821},{"type":12,"linkType":13,"id":14},{"sys":5823},{"id":20,"type":12,"linkType":21},{"sys":5825},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5827,"metaTitle":370,"metaDescription":371,"mainTitle":5828,"subtitle":390,"heroImage":5843,"ctaButton":413,"ctaLink":414},[369],{"data":5829,"content":5830,"nodeType":71},{},[5831,5837],{"data":5832,"content":5833,"nodeType":382},{},[5834],{"data":5835,"marks":5836,"value":381,"nodeType":79},{},[],{"data":5838,"content":5839,"nodeType":84},{},[5840],{"data":5841,"marks":5842,"value":389,"nodeType":79},{},[],{"metadata":5844,"sys":5847,"fields":5852},{"tags":5845,"concepts":5846},[],[],{"space":5848,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5850,"publishedVersion":59,"revision":22,"locale":27},{"sys":5849},{"type":12,"linkType":13,"id":14},{"sys":5851},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5853},{"url":405,"details":5854,"fileName":411,"contentType":412},{"size":407,"image":5855},{"width":409,"height":410},{"sys":5857,"fields":5860},{"id":5858,"createdAt":5859},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5861,"slug":5862,"articleIntro":5861,"category":5863},"6471 - Prestations directes","compte-6471-prestations-directes",[5864],{"metadata":5865,"sys":5868,"fields":5875},{"tags":5866,"concepts":5867},[],[],{"space":5869,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5871,"publishedVersion":360,"revision":59,"contentType":5873,"locale":27},{"sys":5870},{"type":12,"linkType":13,"id":14},{"sys":5872},{"id":20,"type":12,"linkType":21},{"sys":5874},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5876,"metaTitle":370,"metaDescription":371,"mainTitle":5877,"subtitle":390,"heroImage":5892,"ctaButton":413,"ctaLink":414},[369],{"data":5878,"content":5879,"nodeType":71},{},[5880,5886],{"data":5881,"content":5882,"nodeType":382},{},[5883],{"data":5884,"marks":5885,"value":381,"nodeType":79},{},[],{"data":5887,"content":5888,"nodeType":84},{},[5889],{"data":5890,"marks":5891,"value":389,"nodeType":79},{},[],{"metadata":5893,"sys":5896,"fields":5901},{"tags":5894,"concepts":5895},[],[],{"space":5897,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5899,"publishedVersion":59,"revision":22,"locale":27},{"sys":5898},{"type":12,"linkType":13,"id":14},{"sys":5900},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5902},{"url":405,"details":5903,"fileName":411,"contentType":412},{"size":407,"image":5904},{"width":409,"height":410},{"sys":5906,"fields":5909},{"id":5907,"createdAt":5908},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":5910,"slug":5911,"articleIntro":-1,"category":5912},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[5913],{"metadata":5914,"sys":5917,"fields":5924},{"tags":5915,"concepts":5916},[],[],{"space":5918,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5920,"publishedVersion":360,"revision":59,"contentType":5922,"locale":27},{"sys":5919},{"type":12,"linkType":13,"id":14},{"sys":5921},{"id":20,"type":12,"linkType":21},{"sys":5923},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5925,"metaTitle":370,"metaDescription":371,"mainTitle":5926,"subtitle":390,"heroImage":5941,"ctaButton":413,"ctaLink":414},[369],{"data":5927,"content":5928,"nodeType":71},{},[5929,5935],{"data":5930,"content":5931,"nodeType":382},{},[5932],{"data":5933,"marks":5934,"value":381,"nodeType":79},{},[],{"data":5936,"content":5937,"nodeType":84},{},[5938],{"data":5939,"marks":5940,"value":389,"nodeType":79},{},[],{"metadata":5942,"sys":5945,"fields":5950},{"tags":5943,"concepts":5944},[],[],{"space":5946,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5948,"publishedVersion":59,"revision":22,"locale":27},{"sys":5947},{"type":12,"linkType":13,"id":14},{"sys":5949},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":5951},{"url":405,"details":5952,"fileName":411,"contentType":412},{"size":407,"image":5953},{"width":409,"height":410},{"sys":5955,"fields":5958},{"id":5956,"createdAt":5957},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":5959,"slug":5960,"articleIntro":5959,"category":5961},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[5962],{"metadata":5963,"sys":5966,"fields":5973},{"tags":5964,"concepts":5965},[],[],{"space":5967,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":5969,"publishedVersion":360,"revision":59,"contentType":5971,"locale":27},{"sys":5968},{"type":12,"linkType":13,"id":14},{"sys":5970},{"id":20,"type":12,"linkType":21},{"sys":5972},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":5974,"metaTitle":370,"metaDescription":371,"mainTitle":5975,"subtitle":390,"heroImage":5990,"ctaButton":413,"ctaLink":414},[369],{"data":5976,"content":5977,"nodeType":71},{},[5978,5984],{"data":5979,"content":5980,"nodeType":382},{},[5981],{"data":5982,"marks":5983,"value":381,"nodeType":79},{},[],{"data":5985,"content":5986,"nodeType":84},{},[5987],{"data":5988,"marks":5989,"value":389,"nodeType":79},{},[],{"metadata":5991,"sys":5994,"fields":5999},{"tags":5992,"concepts":5993},[],[],{"space":5995,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":5997,"publishedVersion":59,"revision":22,"locale":27},{"sys":5996},{"type":12,"linkType":13,"id":14},{"sys":5998},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6000},{"url":405,"details":6001,"fileName":411,"contentType":412},{"size":407,"image":6002},{"width":409,"height":410},{"sys":6004,"fields":6007},{"id":6005,"createdAt":6006},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":6008,"slug":6009,"articleIntro":-1,"category":6010},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[6011],{"metadata":6012,"sys":6015,"fields":6022},{"tags":6013,"concepts":6014},[],[],{"space":6016,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6018,"publishedVersion":360,"revision":59,"contentType":6020,"locale":27},{"sys":6017},{"type":12,"linkType":13,"id":14},{"sys":6019},{"id":20,"type":12,"linkType":21},{"sys":6021},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6023,"metaTitle":370,"metaDescription":371,"mainTitle":6024,"subtitle":390,"heroImage":6039,"ctaButton":413,"ctaLink":414},[369],{"data":6025,"content":6026,"nodeType":71},{},[6027,6033],{"data":6028,"content":6029,"nodeType":382},{},[6030],{"data":6031,"marks":6032,"value":381,"nodeType":79},{},[],{"data":6034,"content":6035,"nodeType":84},{},[6036],{"data":6037,"marks":6038,"value":389,"nodeType":79},{},[],{"metadata":6040,"sys":6043,"fields":6048},{"tags":6041,"concepts":6042},[],[],{"space":6044,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6046,"publishedVersion":59,"revision":22,"locale":27},{"sys":6045},{"type":12,"linkType":13,"id":14},{"sys":6047},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6049},{"url":405,"details":6050,"fileName":411,"contentType":412},{"size":407,"image":6051},{"width":409,"height":410},{"sys":6053,"fields":6056},{"id":6054,"createdAt":6055},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":6057,"slug":6058,"articleIntro":6057,"category":6059},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[6060],{"metadata":6061,"sys":6064,"fields":6071},{"tags":6062,"concepts":6063},[],[],{"space":6065,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6067,"publishedVersion":360,"revision":59,"contentType":6069,"locale":27},{"sys":6066},{"type":12,"linkType":13,"id":14},{"sys":6068},{"id":20,"type":12,"linkType":21},{"sys":6070},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6072,"metaTitle":370,"metaDescription":371,"mainTitle":6073,"subtitle":390,"heroImage":6088,"ctaButton":413,"ctaLink":414},[369],{"data":6074,"content":6075,"nodeType":71},{},[6076,6082],{"data":6077,"content":6078,"nodeType":382},{},[6079],{"data":6080,"marks":6081,"value":381,"nodeType":79},{},[],{"data":6083,"content":6084,"nodeType":84},{},[6085],{"data":6086,"marks":6087,"value":389,"nodeType":79},{},[],{"metadata":6089,"sys":6092,"fields":6097},{"tags":6090,"concepts":6091},[],[],{"space":6093,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6095,"publishedVersion":59,"revision":22,"locale":27},{"sys":6094},{"type":12,"linkType":13,"id":14},{"sys":6096},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6098},{"url":405,"details":6099,"fileName":411,"contentType":412},{"size":407,"image":6100},{"width":409,"height":410},{"sys":6102,"fields":6105},{"id":6103,"createdAt":6104},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":6106,"slug":6107,"articleIntro":6106,"category":6108},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[6109],{"metadata":6110,"sys":6113,"fields":6120},{"tags":6111,"concepts":6112},[],[],{"space":6114,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6116,"publishedVersion":360,"revision":59,"contentType":6118,"locale":27},{"sys":6115},{"type":12,"linkType":13,"id":14},{"sys":6117},{"id":20,"type":12,"linkType":21},{"sys":6119},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6121,"metaTitle":370,"metaDescription":371,"mainTitle":6122,"subtitle":390,"heroImage":6137,"ctaButton":413,"ctaLink":414},[369],{"data":6123,"content":6124,"nodeType":71},{},[6125,6131],{"data":6126,"content":6127,"nodeType":382},{},[6128],{"data":6129,"marks":6130,"value":381,"nodeType":79},{},[],{"data":6132,"content":6133,"nodeType":84},{},[6134],{"data":6135,"marks":6136,"value":389,"nodeType":79},{},[],{"metadata":6138,"sys":6141,"fields":6146},{"tags":6139,"concepts":6140},[],[],{"space":6142,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6144,"publishedVersion":59,"revision":22,"locale":27},{"sys":6143},{"type":12,"linkType":13,"id":14},{"sys":6145},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6147},{"url":405,"details":6148,"fileName":411,"contentType":412},{"size":407,"image":6149},{"width":409,"height":410},{"sys":6151,"fields":6154},{"id":6152,"createdAt":6153},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":6155,"slug":6156,"articleIntro":-1,"category":6157},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[6158],{"metadata":6159,"sys":6162,"fields":6169},{"tags":6160,"concepts":6161},[],[],{"space":6163,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6165,"publishedVersion":360,"revision":59,"contentType":6167,"locale":27},{"sys":6164},{"type":12,"linkType":13,"id":14},{"sys":6166},{"id":20,"type":12,"linkType":21},{"sys":6168},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6170,"metaTitle":370,"metaDescription":371,"mainTitle":6171,"subtitle":390,"heroImage":6186,"ctaButton":413,"ctaLink":414},[369],{"data":6172,"content":6173,"nodeType":71},{},[6174,6180],{"data":6175,"content":6176,"nodeType":382},{},[6177],{"data":6178,"marks":6179,"value":381,"nodeType":79},{},[],{"data":6181,"content":6182,"nodeType":84},{},[6183],{"data":6184,"marks":6185,"value":389,"nodeType":79},{},[],{"metadata":6187,"sys":6190,"fields":6195},{"tags":6188,"concepts":6189},[],[],{"space":6191,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6193,"publishedVersion":59,"revision":22,"locale":27},{"sys":6192},{"type":12,"linkType":13,"id":14},{"sys":6194},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6196},{"url":405,"details":6197,"fileName":411,"contentType":412},{"size":407,"image":6198},{"width":409,"height":410},{"sys":6200,"fields":6203},{"id":6201,"createdAt":6202},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":6204,"slug":6205,"articleIntro":6204,"category":6206},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[6207],{"metadata":6208,"sys":6211,"fields":6218},{"tags":6209,"concepts":6210},[],[],{"space":6212,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6214,"publishedVersion":360,"revision":59,"contentType":6216,"locale":27},{"sys":6213},{"type":12,"linkType":13,"id":14},{"sys":6215},{"id":20,"type":12,"linkType":21},{"sys":6217},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6219,"metaTitle":370,"metaDescription":371,"mainTitle":6220,"subtitle":390,"heroImage":6235,"ctaButton":413,"ctaLink":414},[369],{"data":6221,"content":6222,"nodeType":71},{},[6223,6229],{"data":6224,"content":6225,"nodeType":382},{},[6226],{"data":6227,"marks":6228,"value":381,"nodeType":79},{},[],{"data":6230,"content":6231,"nodeType":84},{},[6232],{"data":6233,"marks":6234,"value":389,"nodeType":79},{},[],{"metadata":6236,"sys":6239,"fields":6244},{"tags":6237,"concepts":6238},[],[],{"space":6240,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6242,"publishedVersion":59,"revision":22,"locale":27},{"sys":6241},{"type":12,"linkType":13,"id":14},{"sys":6243},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6245},{"url":405,"details":6246,"fileName":411,"contentType":412},{"size":407,"image":6247},{"width":409,"height":410},{"sys":6249,"fields":6252},{"id":6250,"createdAt":6251},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":6253,"slug":6254,"articleIntro":6253,"category":6255},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[6256],{"metadata":6257,"sys":6260,"fields":6267},{"tags":6258,"concepts":6259},[],[],{"space":6261,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6263,"publishedVersion":360,"revision":59,"contentType":6265,"locale":27},{"sys":6262},{"type":12,"linkType":13,"id":14},{"sys":6264},{"id":20,"type":12,"linkType":21},{"sys":6266},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6268,"metaTitle":370,"metaDescription":371,"mainTitle":6269,"subtitle":390,"heroImage":6284,"ctaButton":413,"ctaLink":414},[369],{"data":6270,"content":6271,"nodeType":71},{},[6272,6278],{"data":6273,"content":6274,"nodeType":382},{},[6275],{"data":6276,"marks":6277,"value":381,"nodeType":79},{},[],{"data":6279,"content":6280,"nodeType":84},{},[6281],{"data":6282,"marks":6283,"value":389,"nodeType":79},{},[],{"metadata":6285,"sys":6288,"fields":6293},{"tags":6286,"concepts":6287},[],[],{"space":6289,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6291,"publishedVersion":59,"revision":22,"locale":27},{"sys":6290},{"type":12,"linkType":13,"id":14},{"sys":6292},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6294},{"url":405,"details":6295,"fileName":411,"contentType":412},{"size":407,"image":6296},{"width":409,"height":410},{"sys":6298,"fields":6301},{"id":6299,"createdAt":6300},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":6302,"slug":6303,"articleIntro":6302,"category":6304},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[6305],{"metadata":6306,"sys":6309,"fields":6316},{"tags":6307,"concepts":6308},[],[],{"space":6310,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6312,"publishedVersion":360,"revision":59,"contentType":6314,"locale":27},{"sys":6311},{"type":12,"linkType":13,"id":14},{"sys":6313},{"id":20,"type":12,"linkType":21},{"sys":6315},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6317,"metaTitle":370,"metaDescription":371,"mainTitle":6318,"subtitle":390,"heroImage":6333,"ctaButton":413,"ctaLink":414},[369],{"data":6319,"content":6320,"nodeType":71},{},[6321,6327],{"data":6322,"content":6323,"nodeType":382},{},[6324],{"data":6325,"marks":6326,"value":381,"nodeType":79},{},[],{"data":6328,"content":6329,"nodeType":84},{},[6330],{"data":6331,"marks":6332,"value":389,"nodeType":79},{},[],{"metadata":6334,"sys":6337,"fields":6342},{"tags":6335,"concepts":6336},[],[],{"space":6338,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6340,"publishedVersion":59,"revision":22,"locale":27},{"sys":6339},{"type":12,"linkType":13,"id":14},{"sys":6341},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6343},{"url":405,"details":6344,"fileName":411,"contentType":412},{"size":407,"image":6345},{"width":409,"height":410},{"sys":6347,"fields":6350},{"id":6348,"createdAt":6349},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":6351,"slug":6352,"articleIntro":6351,"category":6353},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[6354],{"metadata":6355,"sys":6358,"fields":6365},{"tags":6356,"concepts":6357},[],[],{"space":6359,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6361,"publishedVersion":360,"revision":59,"contentType":6363,"locale":27},{"sys":6360},{"type":12,"linkType":13,"id":14},{"sys":6362},{"id":20,"type":12,"linkType":21},{"sys":6364},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6366,"metaTitle":370,"metaDescription":371,"mainTitle":6367,"subtitle":390,"heroImage":6382,"ctaButton":413,"ctaLink":414},[369],{"data":6368,"content":6369,"nodeType":71},{},[6370,6376],{"data":6371,"content":6372,"nodeType":382},{},[6373],{"data":6374,"marks":6375,"value":381,"nodeType":79},{},[],{"data":6377,"content":6378,"nodeType":84},{},[6379],{"data":6380,"marks":6381,"value":389,"nodeType":79},{},[],{"metadata":6383,"sys":6386,"fields":6391},{"tags":6384,"concepts":6385},[],[],{"space":6387,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6389,"publishedVersion":59,"revision":22,"locale":27},{"sys":6388},{"type":12,"linkType":13,"id":14},{"sys":6390},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6392},{"url":405,"details":6393,"fileName":411,"contentType":412},{"size":407,"image":6394},{"width":409,"height":410},{"sys":6396,"fields":6399},{"id":6397,"createdAt":6398},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":6400,"slug":6401,"articleIntro":-1,"category":6402},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[6403],{"metadata":6404,"sys":6407,"fields":6414},{"tags":6405,"concepts":6406},[],[],{"space":6408,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6410,"publishedVersion":360,"revision":59,"contentType":6412,"locale":27},{"sys":6409},{"type":12,"linkType":13,"id":14},{"sys":6411},{"id":20,"type":12,"linkType":21},{"sys":6413},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6415,"metaTitle":370,"metaDescription":371,"mainTitle":6416,"subtitle":390,"heroImage":6431,"ctaButton":413,"ctaLink":414},[369],{"data":6417,"content":6418,"nodeType":71},{},[6419,6425],{"data":6420,"content":6421,"nodeType":382},{},[6422],{"data":6423,"marks":6424,"value":381,"nodeType":79},{},[],{"data":6426,"content":6427,"nodeType":84},{},[6428],{"data":6429,"marks":6430,"value":389,"nodeType":79},{},[],{"metadata":6432,"sys":6435,"fields":6440},{"tags":6433,"concepts":6434},[],[],{"space":6436,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6438,"publishedVersion":59,"revision":22,"locale":27},{"sys":6437},{"type":12,"linkType":13,"id":14},{"sys":6439},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6441},{"url":405,"details":6442,"fileName":411,"contentType":412},{"size":407,"image":6443},{"width":409,"height":410},{"sys":6445,"fields":6448},{"id":6446,"createdAt":6447},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":6449,"slug":6450,"articleIntro":6449,"category":6451},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[6452],{"metadata":6453,"sys":6456,"fields":6463},{"tags":6454,"concepts":6455},[],[],{"space":6457,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6459,"publishedVersion":360,"revision":59,"contentType":6461,"locale":27},{"sys":6458},{"type":12,"linkType":13,"id":14},{"sys":6460},{"id":20,"type":12,"linkType":21},{"sys":6462},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6464,"metaTitle":370,"metaDescription":371,"mainTitle":6465,"subtitle":390,"heroImage":6480,"ctaButton":413,"ctaLink":414},[369],{"data":6466,"content":6467,"nodeType":71},{},[6468,6474],{"data":6469,"content":6470,"nodeType":382},{},[6471],{"data":6472,"marks":6473,"value":381,"nodeType":79},{},[],{"data":6475,"content":6476,"nodeType":84},{},[6477],{"data":6478,"marks":6479,"value":389,"nodeType":79},{},[],{"metadata":6481,"sys":6484,"fields":6489},{"tags":6482,"concepts":6483},[],[],{"space":6485,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6487,"publishedVersion":59,"revision":22,"locale":27},{"sys":6486},{"type":12,"linkType":13,"id":14},{"sys":6488},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6490},{"url":405,"details":6491,"fileName":411,"contentType":412},{"size":407,"image":6492},{"width":409,"height":410},{"sys":6494,"fields":6497},{"id":6495,"createdAt":6496},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":6498,"slug":6499,"articleIntro":6498,"category":6500},"2961 - Titres de participation","compte-2961-titres-de-participation",[6501],{"metadata":6502,"sys":6505,"fields":6512},{"tags":6503,"concepts":6504},[],[],{"space":6506,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6508,"publishedVersion":360,"revision":59,"contentType":6510,"locale":27},{"sys":6507},{"type":12,"linkType":13,"id":14},{"sys":6509},{"id":20,"type":12,"linkType":21},{"sys":6511},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6513,"metaTitle":370,"metaDescription":371,"mainTitle":6514,"subtitle":390,"heroImage":6529,"ctaButton":413,"ctaLink":414},[369],{"data":6515,"content":6516,"nodeType":71},{},[6517,6523],{"data":6518,"content":6519,"nodeType":382},{},[6520],{"data":6521,"marks":6522,"value":381,"nodeType":79},{},[],{"data":6524,"content":6525,"nodeType":84},{},[6526],{"data":6527,"marks":6528,"value":389,"nodeType":79},{},[],{"metadata":6530,"sys":6533,"fields":6538},{"tags":6531,"concepts":6532},[],[],{"space":6534,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6536,"publishedVersion":59,"revision":22,"locale":27},{"sys":6535},{"type":12,"linkType":13,"id":14},{"sys":6537},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6539},{"url":405,"details":6540,"fileName":411,"contentType":412},{"size":407,"image":6541},{"width":409,"height":410},{"sys":6543,"fields":6546},{"id":6544,"createdAt":6545},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":6547,"slug":6548,"articleIntro":-1,"category":6549},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[6550],{"metadata":6551,"sys":6554,"fields":6561},{"tags":6552,"concepts":6553},[],[],{"space":6555,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6557,"publishedVersion":360,"revision":59,"contentType":6559,"locale":27},{"sys":6556},{"type":12,"linkType":13,"id":14},{"sys":6558},{"id":20,"type":12,"linkType":21},{"sys":6560},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6562,"metaTitle":370,"metaDescription":371,"mainTitle":6563,"subtitle":390,"heroImage":6578,"ctaButton":413,"ctaLink":414},[369],{"data":6564,"content":6565,"nodeType":71},{},[6566,6572],{"data":6567,"content":6568,"nodeType":382},{},[6569],{"data":6570,"marks":6571,"value":381,"nodeType":79},{},[],{"data":6573,"content":6574,"nodeType":84},{},[6575],{"data":6576,"marks":6577,"value":389,"nodeType":79},{},[],{"metadata":6579,"sys":6582,"fields":6587},{"tags":6580,"concepts":6581},[],[],{"space":6583,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6585,"publishedVersion":59,"revision":22,"locale":27},{"sys":6584},{"type":12,"linkType":13,"id":14},{"sys":6586},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6588},{"url":405,"details":6589,"fileName":411,"contentType":412},{"size":407,"image":6590},{"width":409,"height":410},{"sys":6592,"fields":6595},{"id":6593,"createdAt":6594},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":6596,"slug":6597,"articleIntro":6596,"category":6598},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[6599],{"metadata":6600,"sys":6603,"fields":6610},{"tags":6601,"concepts":6602},[],[],{"space":6604,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6606,"publishedVersion":360,"revision":59,"contentType":6608,"locale":27},{"sys":6605},{"type":12,"linkType":13,"id":14},{"sys":6607},{"id":20,"type":12,"linkType":21},{"sys":6609},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6611,"metaTitle":370,"metaDescription":371,"mainTitle":6612,"subtitle":390,"heroImage":6627,"ctaButton":413,"ctaLink":414},[369],{"data":6613,"content":6614,"nodeType":71},{},[6615,6621],{"data":6616,"content":6617,"nodeType":382},{},[6618],{"data":6619,"marks":6620,"value":381,"nodeType":79},{},[],{"data":6622,"content":6623,"nodeType":84},{},[6624],{"data":6625,"marks":6626,"value":389,"nodeType":79},{},[],{"metadata":6628,"sys":6631,"fields":6636},{"tags":6629,"concepts":6630},[],[],{"space":6632,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6634,"publishedVersion":59,"revision":22,"locale":27},{"sys":6633},{"type":12,"linkType":13,"id":14},{"sys":6635},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6637},{"url":405,"details":6638,"fileName":411,"contentType":412},{"size":407,"image":6639},{"width":409,"height":410},{"sys":6641,"fields":6644},{"id":6642,"createdAt":6643},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":6645,"slug":6646,"articleIntro":6645,"category":6647},"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",[6648],{"metadata":6649,"sys":6652,"fields":6659},{"tags":6650,"concepts":6651},[],[],{"space":6653,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6655,"publishedVersion":360,"revision":59,"contentType":6657,"locale":27},{"sys":6654},{"type":12,"linkType":13,"id":14},{"sys":6656},{"id":20,"type":12,"linkType":21},{"sys":6658},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6660,"metaTitle":370,"metaDescription":371,"mainTitle":6661,"subtitle":390,"heroImage":6676,"ctaButton":413,"ctaLink":414},[369],{"data":6662,"content":6663,"nodeType":71},{},[6664,6670],{"data":6665,"content":6666,"nodeType":382},{},[6667],{"data":6668,"marks":6669,"value":381,"nodeType":79},{},[],{"data":6671,"content":6672,"nodeType":84},{},[6673],{"data":6674,"marks":6675,"value":389,"nodeType":79},{},[],{"metadata":6677,"sys":6680,"fields":6685},{"tags":6678,"concepts":6679},[],[],{"space":6681,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6683,"publishedVersion":59,"revision":22,"locale":27},{"sys":6682},{"type":12,"linkType":13,"id":14},{"sys":6684},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6686},{"url":405,"details":6687,"fileName":411,"contentType":412},{"size":407,"image":6688},{"width":409,"height":410},{"sys":6690,"fields":6693},{"id":6691,"createdAt":6692},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":6694,"slug":6695,"articleIntro":6694,"category":6696},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[6697],{"metadata":6698,"sys":6701,"fields":6708},{"tags":6699,"concepts":6700},[],[],{"space":6702,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6704,"publishedVersion":360,"revision":59,"contentType":6706,"locale":27},{"sys":6703},{"type":12,"linkType":13,"id":14},{"sys":6705},{"id":20,"type":12,"linkType":21},{"sys":6707},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6709,"metaTitle":370,"metaDescription":371,"mainTitle":6710,"subtitle":390,"heroImage":6725,"ctaButton":413,"ctaLink":414},[369],{"data":6711,"content":6712,"nodeType":71},{},[6713,6719],{"data":6714,"content":6715,"nodeType":382},{},[6716],{"data":6717,"marks":6718,"value":381,"nodeType":79},{},[],{"data":6720,"content":6721,"nodeType":84},{},[6722],{"data":6723,"marks":6724,"value":389,"nodeType":79},{},[],{"metadata":6726,"sys":6729,"fields":6734},{"tags":6727,"concepts":6728},[],[],{"space":6730,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6732,"publishedVersion":59,"revision":22,"locale":27},{"sys":6731},{"type":12,"linkType":13,"id":14},{"sys":6733},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6735},{"url":405,"details":6736,"fileName":411,"contentType":412},{"size":407,"image":6737},{"width":409,"height":410},{"sys":6739,"fields":6742},{"id":6740,"createdAt":6741},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":6743,"slug":6744,"articleIntro":-1,"category":6745},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[6746],{"metadata":6747,"sys":6750,"fields":6757},{"tags":6748,"concepts":6749},[],[],{"space":6751,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6753,"publishedVersion":360,"revision":59,"contentType":6755,"locale":27},{"sys":6752},{"type":12,"linkType":13,"id":14},{"sys":6754},{"id":20,"type":12,"linkType":21},{"sys":6756},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6758,"metaTitle":370,"metaDescription":371,"mainTitle":6759,"subtitle":390,"heroImage":6774,"ctaButton":413,"ctaLink":414},[369],{"data":6760,"content":6761,"nodeType":71},{},[6762,6768],{"data":6763,"content":6764,"nodeType":382},{},[6765],{"data":6766,"marks":6767,"value":381,"nodeType":79},{},[],{"data":6769,"content":6770,"nodeType":84},{},[6771],{"data":6772,"marks":6773,"value":389,"nodeType":79},{},[],{"metadata":6775,"sys":6778,"fields":6783},{"tags":6776,"concepts":6777},[],[],{"space":6779,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6781,"publishedVersion":59,"revision":22,"locale":27},{"sys":6780},{"type":12,"linkType":13,"id":14},{"sys":6782},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6784},{"url":405,"details":6785,"fileName":411,"contentType":412},{"size":407,"image":6786},{"width":409,"height":410},{"sys":6788,"fields":6791},{"id":6789,"createdAt":6790},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":6792,"slug":6793,"articleIntro":-1,"category":6794},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[6795],{"metadata":6796,"sys":6799,"fields":6806},{"tags":6797,"concepts":6798},[],[],{"space":6800,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6802,"publishedVersion":360,"revision":59,"contentType":6804,"locale":27},{"sys":6801},{"type":12,"linkType":13,"id":14},{"sys":6803},{"id":20,"type":12,"linkType":21},{"sys":6805},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6807,"metaTitle":370,"metaDescription":371,"mainTitle":6808,"subtitle":390,"heroImage":6823,"ctaButton":413,"ctaLink":414},[369],{"data":6809,"content":6810,"nodeType":71},{},[6811,6817],{"data":6812,"content":6813,"nodeType":382},{},[6814],{"data":6815,"marks":6816,"value":381,"nodeType":79},{},[],{"data":6818,"content":6819,"nodeType":84},{},[6820],{"data":6821,"marks":6822,"value":389,"nodeType":79},{},[],{"metadata":6824,"sys":6827,"fields":6832},{"tags":6825,"concepts":6826},[],[],{"space":6828,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6830,"publishedVersion":59,"revision":22,"locale":27},{"sys":6829},{"type":12,"linkType":13,"id":14},{"sys":6831},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6833},{"url":405,"details":6834,"fileName":411,"contentType":412},{"size":407,"image":6835},{"width":409,"height":410},{"sys":6837,"fields":6840},{"id":6838,"createdAt":6839},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":6841,"slug":6842,"articleIntro":6841,"category":6843},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[6844],{"metadata":6845,"sys":6848,"fields":6855},{"tags":6846,"concepts":6847},[],[],{"space":6849,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6851,"publishedVersion":360,"revision":59,"contentType":6853,"locale":27},{"sys":6850},{"type":12,"linkType":13,"id":14},{"sys":6852},{"id":20,"type":12,"linkType":21},{"sys":6854},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6856,"metaTitle":370,"metaDescription":371,"mainTitle":6857,"subtitle":390,"heroImage":6872,"ctaButton":413,"ctaLink":414},[369],{"data":6858,"content":6859,"nodeType":71},{},[6860,6866],{"data":6861,"content":6862,"nodeType":382},{},[6863],{"data":6864,"marks":6865,"value":381,"nodeType":79},{},[],{"data":6867,"content":6868,"nodeType":84},{},[6869],{"data":6870,"marks":6871,"value":389,"nodeType":79},{},[],{"metadata":6873,"sys":6876,"fields":6881},{"tags":6874,"concepts":6875},[],[],{"space":6877,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6879,"publishedVersion":59,"revision":22,"locale":27},{"sys":6878},{"type":12,"linkType":13,"id":14},{"sys":6880},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6882},{"url":405,"details":6883,"fileName":411,"contentType":412},{"size":407,"image":6884},{"width":409,"height":410},{"sys":6886,"fields":6889},{"id":6887,"createdAt":6888},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":6890,"slug":6891,"articleIntro":6890,"category":6892},"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",[6893],{"metadata":6894,"sys":6897,"fields":6904},{"tags":6895,"concepts":6896},[],[],{"space":6898,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6900,"publishedVersion":360,"revision":59,"contentType":6902,"locale":27},{"sys":6899},{"type":12,"linkType":13,"id":14},{"sys":6901},{"id":20,"type":12,"linkType":21},{"sys":6903},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6905,"metaTitle":370,"metaDescription":371,"mainTitle":6906,"subtitle":390,"heroImage":6921,"ctaButton":413,"ctaLink":414},[369],{"data":6907,"content":6908,"nodeType":71},{},[6909,6915],{"data":6910,"content":6911,"nodeType":382},{},[6912],{"data":6913,"marks":6914,"value":381,"nodeType":79},{},[],{"data":6916,"content":6917,"nodeType":84},{},[6918],{"data":6919,"marks":6920,"value":389,"nodeType":79},{},[],{"metadata":6922,"sys":6925,"fields":6930},{"tags":6923,"concepts":6924},[],[],{"space":6926,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6928,"publishedVersion":59,"revision":22,"locale":27},{"sys":6927},{"type":12,"linkType":13,"id":14},{"sys":6929},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6931},{"url":405,"details":6932,"fileName":411,"contentType":412},{"size":407,"image":6933},{"width":409,"height":410},{"sys":6935,"fields":6938},{"id":6936,"createdAt":6937},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":6939,"slug":6940,"articleIntro":6939,"category":6941},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[6942],{"metadata":6943,"sys":6946,"fields":6953},{"tags":6944,"concepts":6945},[],[],{"space":6947,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6949,"publishedVersion":360,"revision":59,"contentType":6951,"locale":27},{"sys":6948},{"type":12,"linkType":13,"id":14},{"sys":6950},{"id":20,"type":12,"linkType":21},{"sys":6952},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":6954,"metaTitle":370,"metaDescription":371,"mainTitle":6955,"subtitle":390,"heroImage":6970,"ctaButton":413,"ctaLink":414},[369],{"data":6956,"content":6957,"nodeType":71},{},[6958,6964],{"data":6959,"content":6960,"nodeType":382},{},[6961],{"data":6962,"marks":6963,"value":381,"nodeType":79},{},[],{"data":6965,"content":6966,"nodeType":84},{},[6967],{"data":6968,"marks":6969,"value":389,"nodeType":79},{},[],{"metadata":6971,"sys":6974,"fields":6979},{"tags":6972,"concepts":6973},[],[],{"space":6975,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":6977,"publishedVersion":59,"revision":22,"locale":27},{"sys":6976},{"type":12,"linkType":13,"id":14},{"sys":6978},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":6980},{"url":405,"details":6981,"fileName":411,"contentType":412},{"size":407,"image":6982},{"width":409,"height":410},{"sys":6984,"fields":6987},{"id":6985,"createdAt":6986},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":6988,"slug":6989,"articleIntro":-1,"category":6990},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[6991],{"metadata":6992,"sys":6995,"fields":7002},{"tags":6993,"concepts":6994},[],[],{"space":6996,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":6998,"publishedVersion":360,"revision":59,"contentType":7000,"locale":27},{"sys":6997},{"type":12,"linkType":13,"id":14},{"sys":6999},{"id":20,"type":12,"linkType":21},{"sys":7001},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7003,"metaTitle":370,"metaDescription":371,"mainTitle":7004,"subtitle":390,"heroImage":7019,"ctaButton":413,"ctaLink":414},[369],{"data":7005,"content":7006,"nodeType":71},{},[7007,7013],{"data":7008,"content":7009,"nodeType":382},{},[7010],{"data":7011,"marks":7012,"value":381,"nodeType":79},{},[],{"data":7014,"content":7015,"nodeType":84},{},[7016],{"data":7017,"marks":7018,"value":389,"nodeType":79},{},[],{"metadata":7020,"sys":7023,"fields":7028},{"tags":7021,"concepts":7022},[],[],{"space":7024,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7026,"publishedVersion":59,"revision":22,"locale":27},{"sys":7025},{"type":12,"linkType":13,"id":14},{"sys":7027},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7029},{"url":405,"details":7030,"fileName":411,"contentType":412},{"size":407,"image":7031},{"width":409,"height":410},{"sys":7033,"fields":7036},{"id":7034,"createdAt":7035},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":7037,"slug":7038,"articleIntro":-1,"category":7039},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[7040],{"metadata":7041,"sys":7044,"fields":7051},{"tags":7042,"concepts":7043},[],[],{"space":7045,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7047,"publishedVersion":360,"revision":59,"contentType":7049,"locale":27},{"sys":7046},{"type":12,"linkType":13,"id":14},{"sys":7048},{"id":20,"type":12,"linkType":21},{"sys":7050},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7052,"metaTitle":370,"metaDescription":371,"mainTitle":7053,"subtitle":390,"heroImage":7068,"ctaButton":413,"ctaLink":414},[369],{"data":7054,"content":7055,"nodeType":71},{},[7056,7062],{"data":7057,"content":7058,"nodeType":382},{},[7059],{"data":7060,"marks":7061,"value":381,"nodeType":79},{},[],{"data":7063,"content":7064,"nodeType":84},{},[7065],{"data":7066,"marks":7067,"value":389,"nodeType":79},{},[],{"metadata":7069,"sys":7072,"fields":7077},{"tags":7070,"concepts":7071},[],[],{"space":7073,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7075,"publishedVersion":59,"revision":22,"locale":27},{"sys":7074},{"type":12,"linkType":13,"id":14},{"sys":7076},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7078},{"url":405,"details":7079,"fileName":411,"contentType":412},{"size":407,"image":7080},{"width":409,"height":410},{"sys":7082,"fields":7085},{"id":7083,"createdAt":7084},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":7086,"slug":7087,"articleIntro":7086,"category":7088},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[7089],{"metadata":7090,"sys":7093,"fields":7100},{"tags":7091,"concepts":7092},[],[],{"space":7094,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7096,"publishedVersion":360,"revision":59,"contentType":7098,"locale":27},{"sys":7095},{"type":12,"linkType":13,"id":14},{"sys":7097},{"id":20,"type":12,"linkType":21},{"sys":7099},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7101,"metaTitle":370,"metaDescription":371,"mainTitle":7102,"subtitle":390,"heroImage":7117,"ctaButton":413,"ctaLink":414},[369],{"data":7103,"content":7104,"nodeType":71},{},[7105,7111],{"data":7106,"content":7107,"nodeType":382},{},[7108],{"data":7109,"marks":7110,"value":381,"nodeType":79},{},[],{"data":7112,"content":7113,"nodeType":84},{},[7114],{"data":7115,"marks":7116,"value":389,"nodeType":79},{},[],{"metadata":7118,"sys":7121,"fields":7126},{"tags":7119,"concepts":7120},[],[],{"space":7122,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7124,"publishedVersion":59,"revision":22,"locale":27},{"sys":7123},{"type":12,"linkType":13,"id":14},{"sys":7125},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7127},{"url":405,"details":7128,"fileName":411,"contentType":412},{"size":407,"image":7129},{"width":409,"height":410},{"sys":7131,"fields":7134},{"id":7132,"createdAt":7133},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":7135,"slug":7136,"articleIntro":-1,"category":7137},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[7138],{"metadata":7139,"sys":7142,"fields":7149},{"tags":7140,"concepts":7141},[],[],{"space":7143,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7145,"publishedVersion":360,"revision":59,"contentType":7147,"locale":27},{"sys":7144},{"type":12,"linkType":13,"id":14},{"sys":7146},{"id":20,"type":12,"linkType":21},{"sys":7148},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7150,"metaTitle":370,"metaDescription":371,"mainTitle":7151,"subtitle":390,"heroImage":7166,"ctaButton":413,"ctaLink":414},[369],{"data":7152,"content":7153,"nodeType":71},{},[7154,7160],{"data":7155,"content":7156,"nodeType":382},{},[7157],{"data":7158,"marks":7159,"value":381,"nodeType":79},{},[],{"data":7161,"content":7162,"nodeType":84},{},[7163],{"data":7164,"marks":7165,"value":389,"nodeType":79},{},[],{"metadata":7167,"sys":7170,"fields":7175},{"tags":7168,"concepts":7169},[],[],{"space":7171,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7173,"publishedVersion":59,"revision":22,"locale":27},{"sys":7172},{"type":12,"linkType":13,"id":14},{"sys":7174},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7176},{"url":405,"details":7177,"fileName":411,"contentType":412},{"size":407,"image":7178},{"width":409,"height":410},{"sys":7180,"fields":7183},{"id":7181,"createdAt":7182},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":7184,"slug":7185,"articleIntro":7184,"category":7186},"6021 - Matières consommables","compte-6021-matieres-consommables",[7187],{"metadata":7188,"sys":7191,"fields":7198},{"tags":7189,"concepts":7190},[],[],{"space":7192,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7194,"publishedVersion":360,"revision":59,"contentType":7196,"locale":27},{"sys":7193},{"type":12,"linkType":13,"id":14},{"sys":7195},{"id":20,"type":12,"linkType":21},{"sys":7197},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7199,"metaTitle":370,"metaDescription":371,"mainTitle":7200,"subtitle":390,"heroImage":7215,"ctaButton":413,"ctaLink":414},[369],{"data":7201,"content":7202,"nodeType":71},{},[7203,7209],{"data":7204,"content":7205,"nodeType":382},{},[7206],{"data":7207,"marks":7208,"value":381,"nodeType":79},{},[],{"data":7210,"content":7211,"nodeType":84},{},[7212],{"data":7213,"marks":7214,"value":389,"nodeType":79},{},[],{"metadata":7216,"sys":7219,"fields":7224},{"tags":7217,"concepts":7218},[],[],{"space":7220,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7222,"publishedVersion":59,"revision":22,"locale":27},{"sys":7221},{"type":12,"linkType":13,"id":14},{"sys":7223},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7225},{"url":405,"details":7226,"fileName":411,"contentType":412},{"size":407,"image":7227},{"width":409,"height":410},{"sys":7229,"fields":7232},{"id":7230,"createdAt":7231},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":7233,"slug":7234,"articleIntro":7233,"category":7235},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[7236],{"metadata":7237,"sys":7240,"fields":7247},{"tags":7238,"concepts":7239},[],[],{"space":7241,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7243,"publishedVersion":360,"revision":59,"contentType":7245,"locale":27},{"sys":7242},{"type":12,"linkType":13,"id":14},{"sys":7244},{"id":20,"type":12,"linkType":21},{"sys":7246},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7248,"metaTitle":370,"metaDescription":371,"mainTitle":7249,"subtitle":390,"heroImage":7264,"ctaButton":413,"ctaLink":414},[369],{"data":7250,"content":7251,"nodeType":71},{},[7252,7258],{"data":7253,"content":7254,"nodeType":382},{},[7255],{"data":7256,"marks":7257,"value":381,"nodeType":79},{},[],{"data":7259,"content":7260,"nodeType":84},{},[7261],{"data":7262,"marks":7263,"value":389,"nodeType":79},{},[],{"metadata":7265,"sys":7268,"fields":7273},{"tags":7266,"concepts":7267},[],[],{"space":7269,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7271,"publishedVersion":59,"revision":22,"locale":27},{"sys":7270},{"type":12,"linkType":13,"id":14},{"sys":7272},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7274},{"url":405,"details":7275,"fileName":411,"contentType":412},{"size":407,"image":7276},{"width":409,"height":410},{"sys":7278,"fields":7281},{"id":7279,"createdAt":7280},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":7282,"slug":7283,"articleIntro":7282,"category":7284},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[7285],{"metadata":7286,"sys":7289,"fields":7296},{"tags":7287,"concepts":7288},[],[],{"space":7290,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7292,"publishedVersion":360,"revision":59,"contentType":7294,"locale":27},{"sys":7291},{"type":12,"linkType":13,"id":14},{"sys":7293},{"id":20,"type":12,"linkType":21},{"sys":7295},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7297,"metaTitle":370,"metaDescription":371,"mainTitle":7298,"subtitle":390,"heroImage":7313,"ctaButton":413,"ctaLink":414},[369],{"data":7299,"content":7300,"nodeType":71},{},[7301,7307],{"data":7302,"content":7303,"nodeType":382},{},[7304],{"data":7305,"marks":7306,"value":381,"nodeType":79},{},[],{"data":7308,"content":7309,"nodeType":84},{},[7310],{"data":7311,"marks":7312,"value":389,"nodeType":79},{},[],{"metadata":7314,"sys":7317,"fields":7322},{"tags":7315,"concepts":7316},[],[],{"space":7318,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7320,"publishedVersion":59,"revision":22,"locale":27},{"sys":7319},{"type":12,"linkType":13,"id":14},{"sys":7321},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7323},{"url":405,"details":7324,"fileName":411,"contentType":412},{"size":407,"image":7325},{"width":409,"height":410},{"sys":7327,"fields":7330},{"id":7328,"createdAt":7329},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":7331,"slug":7332,"articleIntro":7331,"category":7333},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[7334],{"metadata":7335,"sys":7338,"fields":7345},{"tags":7336,"concepts":7337},[],[],{"space":7339,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7341,"publishedVersion":360,"revision":59,"contentType":7343,"locale":27},{"sys":7340},{"type":12,"linkType":13,"id":14},{"sys":7342},{"id":20,"type":12,"linkType":21},{"sys":7344},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7346,"metaTitle":370,"metaDescription":371,"mainTitle":7347,"subtitle":390,"heroImage":7362,"ctaButton":413,"ctaLink":414},[369],{"data":7348,"content":7349,"nodeType":71},{},[7350,7356],{"data":7351,"content":7352,"nodeType":382},{},[7353],{"data":7354,"marks":7355,"value":381,"nodeType":79},{},[],{"data":7357,"content":7358,"nodeType":84},{},[7359],{"data":7360,"marks":7361,"value":389,"nodeType":79},{},[],{"metadata":7363,"sys":7366,"fields":7371},{"tags":7364,"concepts":7365},[],[],{"space":7367,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7369,"publishedVersion":59,"revision":22,"locale":27},{"sys":7368},{"type":12,"linkType":13,"id":14},{"sys":7370},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7372},{"url":405,"details":7373,"fileName":411,"contentType":412},{"size":407,"image":7374},{"width":409,"height":410},{"sys":7376,"fields":7379},{"id":7377,"createdAt":7378},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":7380,"slug":7381,"articleIntro":7382,"category":7383},"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",[7384],{"metadata":7385,"sys":7388,"fields":7395},{"tags":7386,"concepts":7387},[],[],{"space":7389,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7391,"publishedVersion":360,"revision":59,"contentType":7393,"locale":27},{"sys":7390},{"type":12,"linkType":13,"id":14},{"sys":7392},{"id":20,"type":12,"linkType":21},{"sys":7394},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7396,"metaTitle":370,"metaDescription":371,"mainTitle":7397,"subtitle":390,"heroImage":7412,"ctaButton":413,"ctaLink":414},[369],{"data":7398,"content":7399,"nodeType":71},{},[7400,7406],{"data":7401,"content":7402,"nodeType":382},{},[7403],{"data":7404,"marks":7405,"value":381,"nodeType":79},{},[],{"data":7407,"content":7408,"nodeType":84},{},[7409],{"data":7410,"marks":7411,"value":389,"nodeType":79},{},[],{"metadata":7413,"sys":7416,"fields":7421},{"tags":7414,"concepts":7415},[],[],{"space":7417,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7419,"publishedVersion":59,"revision":22,"locale":27},{"sys":7418},{"type":12,"linkType":13,"id":14},{"sys":7420},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7422},{"url":405,"details":7423,"fileName":411,"contentType":412},{"size":407,"image":7424},{"width":409,"height":410},{"sys":7426,"fields":7429},{"id":7427,"createdAt":7428},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":7430,"slug":7431,"articleIntro":7432,"category":7433},"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.",[7434],{"metadata":7435,"sys":7438,"fields":7445},{"tags":7436,"concepts":7437},[],[],{"space":7439,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7441,"publishedVersion":360,"revision":59,"contentType":7443,"locale":27},{"sys":7440},{"type":12,"linkType":13,"id":14},{"sys":7442},{"id":20,"type":12,"linkType":21},{"sys":7444},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7446,"metaTitle":370,"metaDescription":371,"mainTitle":7447,"subtitle":390,"heroImage":7462,"ctaButton":413,"ctaLink":414},[369],{"data":7448,"content":7449,"nodeType":71},{},[7450,7456],{"data":7451,"content":7452,"nodeType":382},{},[7453],{"data":7454,"marks":7455,"value":381,"nodeType":79},{},[],{"data":7457,"content":7458,"nodeType":84},{},[7459],{"data":7460,"marks":7461,"value":389,"nodeType":79},{},[],{"metadata":7463,"sys":7466,"fields":7471},{"tags":7464,"concepts":7465},[],[],{"space":7467,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7469,"publishedVersion":59,"revision":22,"locale":27},{"sys":7468},{"type":12,"linkType":13,"id":14},{"sys":7470},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7472},{"url":405,"details":7473,"fileName":411,"contentType":412},{"size":407,"image":7474},{"width":409,"height":410},{"sys":7476,"fields":7479},{"id":7477,"createdAt":7478},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":7480,"slug":7481,"articleIntro":7480,"category":7482},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[7483],{"metadata":7484,"sys":7487,"fields":7494},{"tags":7485,"concepts":7486},[],[],{"space":7488,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7490,"publishedVersion":360,"revision":59,"contentType":7492,"locale":27},{"sys":7489},{"type":12,"linkType":13,"id":14},{"sys":7491},{"id":20,"type":12,"linkType":21},{"sys":7493},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7495,"metaTitle":370,"metaDescription":371,"mainTitle":7496,"subtitle":390,"heroImage":7511,"ctaButton":413,"ctaLink":414},[369],{"data":7497,"content":7498,"nodeType":71},{},[7499,7505],{"data":7500,"content":7501,"nodeType":382},{},[7502],{"data":7503,"marks":7504,"value":381,"nodeType":79},{},[],{"data":7506,"content":7507,"nodeType":84},{},[7508],{"data":7509,"marks":7510,"value":389,"nodeType":79},{},[],{"metadata":7512,"sys":7515,"fields":7520},{"tags":7513,"concepts":7514},[],[],{"space":7516,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7518,"publishedVersion":59,"revision":22,"locale":27},{"sys":7517},{"type":12,"linkType":13,"id":14},{"sys":7519},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7521},{"url":405,"details":7522,"fileName":411,"contentType":412},{"size":407,"image":7523},{"width":409,"height":410},{"sys":7525,"fields":7528},{"id":7526,"createdAt":7527},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":7529,"slug":7530,"articleIntro":-1,"category":7531},"Compte 6257 - Réceptions","compte-6257-receptions",[7532],{"metadata":7533,"sys":7536,"fields":7543},{"tags":7534,"concepts":7535},[],[],{"space":7537,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7539,"publishedVersion":360,"revision":59,"contentType":7541,"locale":27},{"sys":7538},{"type":12,"linkType":13,"id":14},{"sys":7540},{"id":20,"type":12,"linkType":21},{"sys":7542},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7544,"metaTitle":370,"metaDescription":371,"mainTitle":7545,"subtitle":390,"heroImage":7560,"ctaButton":413,"ctaLink":414},[369],{"data":7546,"content":7547,"nodeType":71},{},[7548,7554],{"data":7549,"content":7550,"nodeType":382},{},[7551],{"data":7552,"marks":7553,"value":381,"nodeType":79},{},[],{"data":7555,"content":7556,"nodeType":84},{},[7557],{"data":7558,"marks":7559,"value":389,"nodeType":79},{},[],{"metadata":7561,"sys":7564,"fields":7569},{"tags":7562,"concepts":7563},[],[],{"space":7565,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7567,"publishedVersion":59,"revision":22,"locale":27},{"sys":7566},{"type":12,"linkType":13,"id":14},{"sys":7568},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7570},{"url":405,"details":7571,"fileName":411,"contentType":412},{"size":407,"image":7572},{"width":409,"height":410},{"sys":7574,"fields":7577},{"id":7575,"createdAt":7576},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":7578,"slug":7579,"articleIntro":7578,"category":7580},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[7581],{"metadata":7582,"sys":7585,"fields":7592},{"tags":7583,"concepts":7584},[],[],{"space":7586,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7588,"publishedVersion":360,"revision":59,"contentType":7590,"locale":27},{"sys":7587},{"type":12,"linkType":13,"id":14},{"sys":7589},{"id":20,"type":12,"linkType":21},{"sys":7591},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7593,"metaTitle":370,"metaDescription":371,"mainTitle":7594,"subtitle":390,"heroImage":7609,"ctaButton":413,"ctaLink":414},[369],{"data":7595,"content":7596,"nodeType":71},{},[7597,7603],{"data":7598,"content":7599,"nodeType":382},{},[7600],{"data":7601,"marks":7602,"value":381,"nodeType":79},{},[],{"data":7604,"content":7605,"nodeType":84},{},[7606],{"data":7607,"marks":7608,"value":389,"nodeType":79},{},[],{"metadata":7610,"sys":7613,"fields":7618},{"tags":7611,"concepts":7612},[],[],{"space":7614,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7616,"publishedVersion":59,"revision":22,"locale":27},{"sys":7615},{"type":12,"linkType":13,"id":14},{"sys":7617},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7619},{"url":405,"details":7620,"fileName":411,"contentType":412},{"size":407,"image":7621},{"width":409,"height":410},{"sys":7623,"fields":7626},{"id":7624,"createdAt":7625},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":7627,"slug":7628,"articleIntro":7627,"category":7629},"6097 - de marchandises","compte-6097-de-marchandises",[7630],{"metadata":7631,"sys":7634,"fields":7641},{"tags":7632,"concepts":7633},[],[],{"space":7635,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7637,"publishedVersion":360,"revision":59,"contentType":7639,"locale":27},{"sys":7636},{"type":12,"linkType":13,"id":14},{"sys":7638},{"id":20,"type":12,"linkType":21},{"sys":7640},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7642,"metaTitle":370,"metaDescription":371,"mainTitle":7643,"subtitle":390,"heroImage":7658,"ctaButton":413,"ctaLink":414},[369],{"data":7644,"content":7645,"nodeType":71},{},[7646,7652],{"data":7647,"content":7648,"nodeType":382},{},[7649],{"data":7650,"marks":7651,"value":381,"nodeType":79},{},[],{"data":7653,"content":7654,"nodeType":84},{},[7655],{"data":7656,"marks":7657,"value":389,"nodeType":79},{},[],{"metadata":7659,"sys":7662,"fields":7667},{"tags":7660,"concepts":7661},[],[],{"space":7663,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7665,"publishedVersion":59,"revision":22,"locale":27},{"sys":7664},{"type":12,"linkType":13,"id":14},{"sys":7666},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7668},{"url":405,"details":7669,"fileName":411,"contentType":412},{"size":407,"image":7670},{"width":409,"height":410},{"sys":7672,"fields":7675},{"id":7673,"createdAt":7674},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":7676,"slug":7677,"articleIntro":7676,"category":7678},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[7679],{"metadata":7680,"sys":7683,"fields":7690},{"tags":7681,"concepts":7682},[],[],{"space":7684,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7686,"publishedVersion":360,"revision":59,"contentType":7688,"locale":27},{"sys":7685},{"type":12,"linkType":13,"id":14},{"sys":7687},{"id":20,"type":12,"linkType":21},{"sys":7689},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7691,"metaTitle":370,"metaDescription":371,"mainTitle":7692,"subtitle":390,"heroImage":7707,"ctaButton":413,"ctaLink":414},[369],{"data":7693,"content":7694,"nodeType":71},{},[7695,7701],{"data":7696,"content":7697,"nodeType":382},{},[7698],{"data":7699,"marks":7700,"value":381,"nodeType":79},{},[],{"data":7702,"content":7703,"nodeType":84},{},[7704],{"data":7705,"marks":7706,"value":389,"nodeType":79},{},[],{"metadata":7708,"sys":7711,"fields":7716},{"tags":7709,"concepts":7710},[],[],{"space":7712,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7714,"publishedVersion":59,"revision":22,"locale":27},{"sys":7713},{"type":12,"linkType":13,"id":14},{"sys":7715},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7717},{"url":405,"details":7718,"fileName":411,"contentType":412},{"size":407,"image":7719},{"width":409,"height":410},{"sys":7721,"fields":7724},{"id":7722,"createdAt":7723},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":7725,"slug":7726,"articleIntro":7725,"category":7727},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[7728],{"metadata":7729,"sys":7732,"fields":7739},{"tags":7730,"concepts":7731},[],[],{"space":7733,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7735,"publishedVersion":360,"revision":59,"contentType":7737,"locale":27},{"sys":7734},{"type":12,"linkType":13,"id":14},{"sys":7736},{"id":20,"type":12,"linkType":21},{"sys":7738},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7740,"metaTitle":370,"metaDescription":371,"mainTitle":7741,"subtitle":390,"heroImage":7756,"ctaButton":413,"ctaLink":414},[369],{"data":7742,"content":7743,"nodeType":71},{},[7744,7750],{"data":7745,"content":7746,"nodeType":382},{},[7747],{"data":7748,"marks":7749,"value":381,"nodeType":79},{},[],{"data":7751,"content":7752,"nodeType":84},{},[7753],{"data":7754,"marks":7755,"value":389,"nodeType":79},{},[],{"metadata":7757,"sys":7760,"fields":7765},{"tags":7758,"concepts":7759},[],[],{"space":7761,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7763,"publishedVersion":59,"revision":22,"locale":27},{"sys":7762},{"type":12,"linkType":13,"id":14},{"sys":7764},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7766},{"url":405,"details":7767,"fileName":411,"contentType":412},{"size":407,"image":7768},{"width":409,"height":410},{"sys":7770,"fields":7773},{"id":7771,"createdAt":7772},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":7774,"slug":7775,"articleIntro":7774,"category":7776},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[7777],{"metadata":7778,"sys":7781,"fields":7788},{"tags":7779,"concepts":7780},[],[],{"space":7782,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7784,"publishedVersion":360,"revision":59,"contentType":7786,"locale":27},{"sys":7783},{"type":12,"linkType":13,"id":14},{"sys":7785},{"id":20,"type":12,"linkType":21},{"sys":7787},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7789,"metaTitle":370,"metaDescription":371,"mainTitle":7790,"subtitle":390,"heroImage":7805,"ctaButton":413,"ctaLink":414},[369],{"data":7791,"content":7792,"nodeType":71},{},[7793,7799],{"data":7794,"content":7795,"nodeType":382},{},[7796],{"data":7797,"marks":7798,"value":381,"nodeType":79},{},[],{"data":7800,"content":7801,"nodeType":84},{},[7802],{"data":7803,"marks":7804,"value":389,"nodeType":79},{},[],{"metadata":7806,"sys":7809,"fields":7814},{"tags":7807,"concepts":7808},[],[],{"space":7810,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7812,"publishedVersion":59,"revision":22,"locale":27},{"sys":7811},{"type":12,"linkType":13,"id":14},{"sys":7813},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7815},{"url":405,"details":7816,"fileName":411,"contentType":412},{"size":407,"image":7817},{"width":409,"height":410},{"sys":7819,"fields":7822},{"id":7820,"createdAt":7821},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":7823,"slug":7824,"articleIntro":-1,"category":7825},"Compte 71 - Production stockée","compte-71-production-stockee",[7826],{"metadata":7827,"sys":7830,"fields":7837},{"tags":7828,"concepts":7829},[],[],{"space":7831,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7833,"publishedVersion":360,"revision":59,"contentType":7835,"locale":27},{"sys":7832},{"type":12,"linkType":13,"id":14},{"sys":7834},{"id":20,"type":12,"linkType":21},{"sys":7836},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7838,"metaTitle":370,"metaDescription":371,"mainTitle":7839,"subtitle":390,"heroImage":7854,"ctaButton":413,"ctaLink":414},[369],{"data":7840,"content":7841,"nodeType":71},{},[7842,7848],{"data":7843,"content":7844,"nodeType":382},{},[7845],{"data":7846,"marks":7847,"value":381,"nodeType":79},{},[],{"data":7849,"content":7850,"nodeType":84},{},[7851],{"data":7852,"marks":7853,"value":389,"nodeType":79},{},[],{"metadata":7855,"sys":7858,"fields":7863},{"tags":7856,"concepts":7857},[],[],{"space":7859,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7861,"publishedVersion":59,"revision":22,"locale":27},{"sys":7860},{"type":12,"linkType":13,"id":14},{"sys":7862},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7864},{"url":405,"details":7865,"fileName":411,"contentType":412},{"size":407,"image":7866},{"width":409,"height":410},{"sys":7868,"fields":7871},{"id":7869,"createdAt":7870},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":7872,"slug":7873,"articleIntro":7872,"category":7874},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[7875],{"metadata":7876,"sys":7879,"fields":7886},{"tags":7877,"concepts":7878},[],[],{"space":7880,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7882,"publishedVersion":360,"revision":59,"contentType":7884,"locale":27},{"sys":7881},{"type":12,"linkType":13,"id":14},{"sys":7883},{"id":20,"type":12,"linkType":21},{"sys":7885},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7887,"metaTitle":370,"metaDescription":371,"mainTitle":7888,"subtitle":390,"heroImage":7903,"ctaButton":413,"ctaLink":414},[369],{"data":7889,"content":7890,"nodeType":71},{},[7891,7897],{"data":7892,"content":7893,"nodeType":382},{},[7894],{"data":7895,"marks":7896,"value":381,"nodeType":79},{},[],{"data":7898,"content":7899,"nodeType":84},{},[7900],{"data":7901,"marks":7902,"value":389,"nodeType":79},{},[],{"metadata":7904,"sys":7907,"fields":7912},{"tags":7905,"concepts":7906},[],[],{"space":7908,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7910,"publishedVersion":59,"revision":22,"locale":27},{"sys":7909},{"type":12,"linkType":13,"id":14},{"sys":7911},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7913},{"url":405,"details":7914,"fileName":411,"contentType":412},{"size":407,"image":7915},{"width":409,"height":410},{"sys":7917,"fields":7920},{"id":7918,"createdAt":7919},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":7921,"slug":7922,"articleIntro":-1,"category":7923},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[7924],{"metadata":7925,"sys":7928,"fields":7935},{"tags":7926,"concepts":7927},[],[],{"space":7929,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7931,"publishedVersion":360,"revision":59,"contentType":7933,"locale":27},{"sys":7930},{"type":12,"linkType":13,"id":14},{"sys":7932},{"id":20,"type":12,"linkType":21},{"sys":7934},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7936,"metaTitle":370,"metaDescription":371,"mainTitle":7937,"subtitle":390,"heroImage":7952,"ctaButton":413,"ctaLink":414},[369],{"data":7938,"content":7939,"nodeType":71},{},[7940,7946],{"data":7941,"content":7942,"nodeType":382},{},[7943],{"data":7944,"marks":7945,"value":381,"nodeType":79},{},[],{"data":7947,"content":7948,"nodeType":84},{},[7949],{"data":7950,"marks":7951,"value":389,"nodeType":79},{},[],{"metadata":7953,"sys":7956,"fields":7961},{"tags":7954,"concepts":7955},[],[],{"space":7957,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":7959,"publishedVersion":59,"revision":22,"locale":27},{"sys":7958},{"type":12,"linkType":13,"id":14},{"sys":7960},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":7962},{"url":405,"details":7963,"fileName":411,"contentType":412},{"size":407,"image":7964},{"width":409,"height":410},{"sys":7966,"fields":7969},{"id":7967,"createdAt":7968},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":7970,"slug":7971,"articleIntro":7970,"category":7972},"Compte 60 - Achats","compte-60-achats",[7973],{"metadata":7974,"sys":7977,"fields":7984},{"tags":7975,"concepts":7976},[],[],{"space":7978,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":7980,"publishedVersion":360,"revision":59,"contentType":7982,"locale":27},{"sys":7979},{"type":12,"linkType":13,"id":14},{"sys":7981},{"id":20,"type":12,"linkType":21},{"sys":7983},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":7985,"metaTitle":370,"metaDescription":371,"mainTitle":7986,"subtitle":390,"heroImage":8001,"ctaButton":413,"ctaLink":414},[369],{"data":7987,"content":7988,"nodeType":71},{},[7989,7995],{"data":7990,"content":7991,"nodeType":382},{},[7992],{"data":7993,"marks":7994,"value":381,"nodeType":79},{},[],{"data":7996,"content":7997,"nodeType":84},{},[7998],{"data":7999,"marks":8000,"value":389,"nodeType":79},{},[],{"metadata":8002,"sys":8005,"fields":8010},{"tags":8003,"concepts":8004},[],[],{"space":8006,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8008,"publishedVersion":59,"revision":22,"locale":27},{"sys":8007},{"type":12,"linkType":13,"id":14},{"sys":8009},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8011},{"url":405,"details":8012,"fileName":411,"contentType":412},{"size":407,"image":8013},{"width":409,"height":410},{"sys":8015,"fields":8018},{"id":8016,"createdAt":8017},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":8019,"slug":8020,"articleIntro":8019,"category":8021},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[8022],{"metadata":8023,"sys":8026,"fields":8033},{"tags":8024,"concepts":8025},[],[],{"space":8027,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8029,"publishedVersion":360,"revision":59,"contentType":8031,"locale":27},{"sys":8028},{"type":12,"linkType":13,"id":14},{"sys":8030},{"id":20,"type":12,"linkType":21},{"sys":8032},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8034,"metaTitle":370,"metaDescription":371,"mainTitle":8035,"subtitle":390,"heroImage":8050,"ctaButton":413,"ctaLink":414},[369],{"data":8036,"content":8037,"nodeType":71},{},[8038,8044],{"data":8039,"content":8040,"nodeType":382},{},[8041],{"data":8042,"marks":8043,"value":381,"nodeType":79},{},[],{"data":8045,"content":8046,"nodeType":84},{},[8047],{"data":8048,"marks":8049,"value":389,"nodeType":79},{},[],{"metadata":8051,"sys":8054,"fields":8059},{"tags":8052,"concepts":8053},[],[],{"space":8055,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8057,"publishedVersion":59,"revision":22,"locale":27},{"sys":8056},{"type":12,"linkType":13,"id":14},{"sys":8058},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8060},{"url":405,"details":8061,"fileName":411,"contentType":412},{"size":407,"image":8062},{"width":409,"height":410},{"sys":8064,"fields":8067},{"id":8065,"createdAt":8066},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":8068,"slug":8069,"articleIntro":-1,"category":8070},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[8071],{"metadata":8072,"sys":8075,"fields":8082},{"tags":8073,"concepts":8074},[],[],{"space":8076,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8078,"publishedVersion":360,"revision":59,"contentType":8080,"locale":27},{"sys":8077},{"type":12,"linkType":13,"id":14},{"sys":8079},{"id":20,"type":12,"linkType":21},{"sys":8081},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8083,"metaTitle":370,"metaDescription":371,"mainTitle":8084,"subtitle":390,"heroImage":8099,"ctaButton":413,"ctaLink":414},[369],{"data":8085,"content":8086,"nodeType":71},{},[8087,8093],{"data":8088,"content":8089,"nodeType":382},{},[8090],{"data":8091,"marks":8092,"value":381,"nodeType":79},{},[],{"data":8094,"content":8095,"nodeType":84},{},[8096],{"data":8097,"marks":8098,"value":389,"nodeType":79},{},[],{"metadata":8100,"sys":8103,"fields":8108},{"tags":8101,"concepts":8102},[],[],{"space":8104,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8106,"publishedVersion":59,"revision":22,"locale":27},{"sys":8105},{"type":12,"linkType":13,"id":14},{"sys":8107},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8109},{"url":405,"details":8110,"fileName":411,"contentType":412},{"size":407,"image":8111},{"width":409,"height":410},{"sys":8113,"fields":8116},{"id":8114,"createdAt":8115},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":8117,"slug":8118,"articleIntro":-1,"category":8119},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[8120],{"metadata":8121,"sys":8124,"fields":8131},{"tags":8122,"concepts":8123},[],[],{"space":8125,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8127,"publishedVersion":360,"revision":59,"contentType":8129,"locale":27},{"sys":8126},{"type":12,"linkType":13,"id":14},{"sys":8128},{"id":20,"type":12,"linkType":21},{"sys":8130},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8132,"metaTitle":370,"metaDescription":371,"mainTitle":8133,"subtitle":390,"heroImage":8148,"ctaButton":413,"ctaLink":414},[369],{"data":8134,"content":8135,"nodeType":71},{},[8136,8142],{"data":8137,"content":8138,"nodeType":382},{},[8139],{"data":8140,"marks":8141,"value":381,"nodeType":79},{},[],{"data":8143,"content":8144,"nodeType":84},{},[8145],{"data":8146,"marks":8147,"value":389,"nodeType":79},{},[],{"metadata":8149,"sys":8152,"fields":8157},{"tags":8150,"concepts":8151},[],[],{"space":8153,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8155,"publishedVersion":59,"revision":22,"locale":27},{"sys":8154},{"type":12,"linkType":13,"id":14},{"sys":8156},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8158},{"url":405,"details":8159,"fileName":411,"contentType":412},{"size":407,"image":8160},{"width":409,"height":410},{"sys":8162,"fields":8165},{"id":8163,"createdAt":8164},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":8166,"slug":8167,"articleIntro":8166,"category":8168},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[8169],{"metadata":8170,"sys":8173,"fields":8180},{"tags":8171,"concepts":8172},[],[],{"space":8174,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8176,"publishedVersion":360,"revision":59,"contentType":8178,"locale":27},{"sys":8175},{"type":12,"linkType":13,"id":14},{"sys":8177},{"id":20,"type":12,"linkType":21},{"sys":8179},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8181,"metaTitle":370,"metaDescription":371,"mainTitle":8182,"subtitle":390,"heroImage":8197,"ctaButton":413,"ctaLink":414},[369],{"data":8183,"content":8184,"nodeType":71},{},[8185,8191],{"data":8186,"content":8187,"nodeType":382},{},[8188],{"data":8189,"marks":8190,"value":381,"nodeType":79},{},[],{"data":8192,"content":8193,"nodeType":84},{},[8194],{"data":8195,"marks":8196,"value":389,"nodeType":79},{},[],{"metadata":8198,"sys":8201,"fields":8206},{"tags":8199,"concepts":8200},[],[],{"space":8202,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8204,"publishedVersion":59,"revision":22,"locale":27},{"sys":8203},{"type":12,"linkType":13,"id":14},{"sys":8205},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8207},{"url":405,"details":8208,"fileName":411,"contentType":412},{"size":407,"image":8209},{"width":409,"height":410},{"sys":8211,"fields":8214},{"id":8212,"createdAt":8213},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":8215,"slug":8216,"articleIntro":8215,"category":8217},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[8218],{"metadata":8219,"sys":8222,"fields":8229},{"tags":8220,"concepts":8221},[],[],{"space":8223,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8225,"publishedVersion":360,"revision":59,"contentType":8227,"locale":27},{"sys":8224},{"type":12,"linkType":13,"id":14},{"sys":8226},{"id":20,"type":12,"linkType":21},{"sys":8228},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8230,"metaTitle":370,"metaDescription":371,"mainTitle":8231,"subtitle":390,"heroImage":8246,"ctaButton":413,"ctaLink":414},[369],{"data":8232,"content":8233,"nodeType":71},{},[8234,8240],{"data":8235,"content":8236,"nodeType":382},{},[8237],{"data":8238,"marks":8239,"value":381,"nodeType":79},{},[],{"data":8241,"content":8242,"nodeType":84},{},[8243],{"data":8244,"marks":8245,"value":389,"nodeType":79},{},[],{"metadata":8247,"sys":8250,"fields":8255},{"tags":8248,"concepts":8249},[],[],{"space":8251,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8253,"publishedVersion":59,"revision":22,"locale":27},{"sys":8252},{"type":12,"linkType":13,"id":14},{"sys":8254},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8256},{"url":405,"details":8257,"fileName":411,"contentType":412},{"size":407,"image":8258},{"width":409,"height":410},{"sys":8260,"fields":8263},{"id":8261,"createdAt":8262},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":8264,"slug":8265,"articleIntro":8264,"category":8266},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[8267],{"metadata":8268,"sys":8271,"fields":8278},{"tags":8269,"concepts":8270},[],[],{"space":8272,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8274,"publishedVersion":360,"revision":59,"contentType":8276,"locale":27},{"sys":8273},{"type":12,"linkType":13,"id":14},{"sys":8275},{"id":20,"type":12,"linkType":21},{"sys":8277},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8279,"metaTitle":370,"metaDescription":371,"mainTitle":8280,"subtitle":390,"heroImage":8295,"ctaButton":413,"ctaLink":414},[369],{"data":8281,"content":8282,"nodeType":71},{},[8283,8289],{"data":8284,"content":8285,"nodeType":382},{},[8286],{"data":8287,"marks":8288,"value":381,"nodeType":79},{},[],{"data":8290,"content":8291,"nodeType":84},{},[8292],{"data":8293,"marks":8294,"value":389,"nodeType":79},{},[],{"metadata":8296,"sys":8299,"fields":8304},{"tags":8297,"concepts":8298},[],[],{"space":8300,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8302,"publishedVersion":59,"revision":22,"locale":27},{"sys":8301},{"type":12,"linkType":13,"id":14},{"sys":8303},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8305},{"url":405,"details":8306,"fileName":411,"contentType":412},{"size":407,"image":8307},{"width":409,"height":410},{"sys":8309,"fields":8312},{"id":8310,"createdAt":8311},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":8313,"slug":8314,"articleIntro":8313,"category":8315},"78174 - Créances","compte-78174-creances",[8316],{"metadata":8317,"sys":8320,"fields":8327},{"tags":8318,"concepts":8319},[],[],{"space":8321,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8323,"publishedVersion":360,"revision":59,"contentType":8325,"locale":27},{"sys":8322},{"type":12,"linkType":13,"id":14},{"sys":8324},{"id":20,"type":12,"linkType":21},{"sys":8326},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8328,"metaTitle":370,"metaDescription":371,"mainTitle":8329,"subtitle":390,"heroImage":8344,"ctaButton":413,"ctaLink":414},[369],{"data":8330,"content":8331,"nodeType":71},{},[8332,8338],{"data":8333,"content":8334,"nodeType":382},{},[8335],{"data":8336,"marks":8337,"value":381,"nodeType":79},{},[],{"data":8339,"content":8340,"nodeType":84},{},[8341],{"data":8342,"marks":8343,"value":389,"nodeType":79},{},[],{"metadata":8345,"sys":8348,"fields":8353},{"tags":8346,"concepts":8347},[],[],{"space":8349,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8351,"publishedVersion":59,"revision":22,"locale":27},{"sys":8350},{"type":12,"linkType":13,"id":14},{"sys":8352},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8354},{"url":405,"details":8355,"fileName":411,"contentType":412},{"size":407,"image":8356},{"width":409,"height":410},{"sys":8358,"fields":8361},{"id":8359,"createdAt":8360},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":8362,"slug":8363,"articleIntro":-1,"category":8364},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[8365],{"metadata":8366,"sys":8369,"fields":8376},{"tags":8367,"concepts":8368},[],[],{"space":8370,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8372,"publishedVersion":360,"revision":59,"contentType":8374,"locale":27},{"sys":8371},{"type":12,"linkType":13,"id":14},{"sys":8373},{"id":20,"type":12,"linkType":21},{"sys":8375},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8377,"metaTitle":370,"metaDescription":371,"mainTitle":8378,"subtitle":390,"heroImage":8393,"ctaButton":413,"ctaLink":414},[369],{"data":8379,"content":8380,"nodeType":71},{},[8381,8387],{"data":8382,"content":8383,"nodeType":382},{},[8384],{"data":8385,"marks":8386,"value":381,"nodeType":79},{},[],{"data":8388,"content":8389,"nodeType":84},{},[8390],{"data":8391,"marks":8392,"value":389,"nodeType":79},{},[],{"metadata":8394,"sys":8397,"fields":8402},{"tags":8395,"concepts":8396},[],[],{"space":8398,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8400,"publishedVersion":59,"revision":22,"locale":27},{"sys":8399},{"type":12,"linkType":13,"id":14},{"sys":8401},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8403},{"url":405,"details":8404,"fileName":411,"contentType":412},{"size":407,"image":8405},{"width":409,"height":410},{"sys":8407,"fields":8410},{"id":8408,"createdAt":8409},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":8411,"slug":8412,"articleIntro":-1,"category":8413},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[8414],{"metadata":8415,"sys":8418,"fields":8425},{"tags":8416,"concepts":8417},[],[],{"space":8419,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8421,"publishedVersion":360,"revision":59,"contentType":8423,"locale":27},{"sys":8420},{"type":12,"linkType":13,"id":14},{"sys":8422},{"id":20,"type":12,"linkType":21},{"sys":8424},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8426,"metaTitle":370,"metaDescription":371,"mainTitle":8427,"subtitle":390,"heroImage":8442,"ctaButton":413,"ctaLink":414},[369],{"data":8428,"content":8429,"nodeType":71},{},[8430,8436],{"data":8431,"content":8432,"nodeType":382},{},[8433],{"data":8434,"marks":8435,"value":381,"nodeType":79},{},[],{"data":8437,"content":8438,"nodeType":84},{},[8439],{"data":8440,"marks":8441,"value":389,"nodeType":79},{},[],{"metadata":8443,"sys":8446,"fields":8451},{"tags":8444,"concepts":8445},[],[],{"space":8447,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8449,"publishedVersion":59,"revision":22,"locale":27},{"sys":8448},{"type":12,"linkType":13,"id":14},{"sys":8450},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8452},{"url":405,"details":8453,"fileName":411,"contentType":412},{"size":407,"image":8454},{"width":409,"height":410},{"sys":8456,"fields":8459},{"id":8457,"createdAt":8458},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8460,"slug":8461,"articleIntro":8460,"category":8462},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8463],{"metadata":8464,"sys":8467,"fields":8474},{"tags":8465,"concepts":8466},[],[],{"space":8468,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8470,"publishedVersion":360,"revision":59,"contentType":8472,"locale":27},{"sys":8469},{"type":12,"linkType":13,"id":14},{"sys":8471},{"id":20,"type":12,"linkType":21},{"sys":8473},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8475,"metaTitle":370,"metaDescription":371,"mainTitle":8476,"subtitle":390,"heroImage":8491,"ctaButton":413,"ctaLink":414},[369],{"data":8477,"content":8478,"nodeType":71},{},[8479,8485],{"data":8480,"content":8481,"nodeType":382},{},[8482],{"data":8483,"marks":8484,"value":381,"nodeType":79},{},[],{"data":8486,"content":8487,"nodeType":84},{},[8488],{"data":8489,"marks":8490,"value":389,"nodeType":79},{},[],{"metadata":8492,"sys":8495,"fields":8500},{"tags":8493,"concepts":8494},[],[],{"space":8496,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8498,"publishedVersion":59,"revision":22,"locale":27},{"sys":8497},{"type":12,"linkType":13,"id":14},{"sys":8499},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8501},{"url":405,"details":8502,"fileName":411,"contentType":412},{"size":407,"image":8503},{"width":409,"height":410},{"sys":8505,"fields":8508},{"id":8506,"createdAt":8507},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":8509,"slug":8510,"articleIntro":-1,"category":8511},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[8512],{"metadata":8513,"sys":8516,"fields":8523},{"tags":8514,"concepts":8515},[],[],{"space":8517,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8519,"publishedVersion":360,"revision":59,"contentType":8521,"locale":27},{"sys":8518},{"type":12,"linkType":13,"id":14},{"sys":8520},{"id":20,"type":12,"linkType":21},{"sys":8522},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8524,"metaTitle":370,"metaDescription":371,"mainTitle":8525,"subtitle":390,"heroImage":8540,"ctaButton":413,"ctaLink":414},[369],{"data":8526,"content":8527,"nodeType":71},{},[8528,8534],{"data":8529,"content":8530,"nodeType":382},{},[8531],{"data":8532,"marks":8533,"value":381,"nodeType":79},{},[],{"data":8535,"content":8536,"nodeType":84},{},[8537],{"data":8538,"marks":8539,"value":389,"nodeType":79},{},[],{"metadata":8541,"sys":8544,"fields":8549},{"tags":8542,"concepts":8543},[],[],{"space":8545,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8547,"publishedVersion":59,"revision":22,"locale":27},{"sys":8546},{"type":12,"linkType":13,"id":14},{"sys":8548},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8550},{"url":405,"details":8551,"fileName":411,"contentType":412},{"size":407,"image":8552},{"width":409,"height":410},{"sys":8554,"fields":8557},{"id":8555,"createdAt":8556},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":8558,"slug":8559,"articleIntro":8558,"category":8560},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[8561],{"metadata":8562,"sys":8565,"fields":8572},{"tags":8563,"concepts":8564},[],[],{"space":8566,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8568,"publishedVersion":360,"revision":59,"contentType":8570,"locale":27},{"sys":8567},{"type":12,"linkType":13,"id":14},{"sys":8569},{"id":20,"type":12,"linkType":21},{"sys":8571},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8573,"metaTitle":370,"metaDescription":371,"mainTitle":8574,"subtitle":390,"heroImage":8589,"ctaButton":413,"ctaLink":414},[369],{"data":8575,"content":8576,"nodeType":71},{},[8577,8583],{"data":8578,"content":8579,"nodeType":382},{},[8580],{"data":8581,"marks":8582,"value":381,"nodeType":79},{},[],{"data":8584,"content":8585,"nodeType":84},{},[8586],{"data":8587,"marks":8588,"value":389,"nodeType":79},{},[],{"metadata":8590,"sys":8593,"fields":8598},{"tags":8591,"concepts":8592},[],[],{"space":8594,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8596,"publishedVersion":59,"revision":22,"locale":27},{"sys":8595},{"type":12,"linkType":13,"id":14},{"sys":8597},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8599},{"url":405,"details":8600,"fileName":411,"contentType":412},{"size":407,"image":8601},{"width":409,"height":410},{"sys":8603,"fields":8606},{"id":8604,"createdAt":8605},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":8607,"slug":8608,"articleIntro":8607,"category":8609},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[8610],{"metadata":8611,"sys":8614,"fields":8621},{"tags":8612,"concepts":8613},[],[],{"space":8615,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8617,"publishedVersion":360,"revision":59,"contentType":8619,"locale":27},{"sys":8616},{"type":12,"linkType":13,"id":14},{"sys":8618},{"id":20,"type":12,"linkType":21},{"sys":8620},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8622,"metaTitle":370,"metaDescription":371,"mainTitle":8623,"subtitle":390,"heroImage":8638,"ctaButton":413,"ctaLink":414},[369],{"data":8624,"content":8625,"nodeType":71},{},[8626,8632],{"data":8627,"content":8628,"nodeType":382},{},[8629],{"data":8630,"marks":8631,"value":381,"nodeType":79},{},[],{"data":8633,"content":8634,"nodeType":84},{},[8635],{"data":8636,"marks":8637,"value":389,"nodeType":79},{},[],{"metadata":8639,"sys":8642,"fields":8647},{"tags":8640,"concepts":8641},[],[],{"space":8643,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8645,"publishedVersion":59,"revision":22,"locale":27},{"sys":8644},{"type":12,"linkType":13,"id":14},{"sys":8646},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8648},{"url":405,"details":8649,"fileName":411,"contentType":412},{"size":407,"image":8650},{"width":409,"height":410},{"sys":8652,"fields":8655},{"id":8653,"createdAt":8654},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":8656,"slug":8657,"articleIntro":-1,"category":8658},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[8659],{"metadata":8660,"sys":8663,"fields":8670},{"tags":8661,"concepts":8662},[],[],{"space":8664,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8666,"publishedVersion":360,"revision":59,"contentType":8668,"locale":27},{"sys":8665},{"type":12,"linkType":13,"id":14},{"sys":8667},{"id":20,"type":12,"linkType":21},{"sys":8669},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8671,"metaTitle":370,"metaDescription":371,"mainTitle":8672,"subtitle":390,"heroImage":8687,"ctaButton":413,"ctaLink":414},[369],{"data":8673,"content":8674,"nodeType":71},{},[8675,8681],{"data":8676,"content":8677,"nodeType":382},{},[8678],{"data":8679,"marks":8680,"value":381,"nodeType":79},{},[],{"data":8682,"content":8683,"nodeType":84},{},[8684],{"data":8685,"marks":8686,"value":389,"nodeType":79},{},[],{"metadata":8688,"sys":8691,"fields":8696},{"tags":8689,"concepts":8690},[],[],{"space":8692,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8694,"publishedVersion":59,"revision":22,"locale":27},{"sys":8693},{"type":12,"linkType":13,"id":14},{"sys":8695},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8697},{"url":405,"details":8698,"fileName":411,"contentType":412},{"size":407,"image":8699},{"width":409,"height":410},{"sys":8701,"fields":8704},{"id":8702,"createdAt":8703},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":8705,"slug":8706,"articleIntro":8705,"category":8707},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[8708],{"metadata":8709,"sys":8712,"fields":8719},{"tags":8710,"concepts":8711},[],[],{"space":8713,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8715,"publishedVersion":360,"revision":59,"contentType":8717,"locale":27},{"sys":8714},{"type":12,"linkType":13,"id":14},{"sys":8716},{"id":20,"type":12,"linkType":21},{"sys":8718},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8720,"metaTitle":370,"metaDescription":371,"mainTitle":8721,"subtitle":390,"heroImage":8736,"ctaButton":413,"ctaLink":414},[369],{"data":8722,"content":8723,"nodeType":71},{},[8724,8730],{"data":8725,"content":8726,"nodeType":382},{},[8727],{"data":8728,"marks":8729,"value":381,"nodeType":79},{},[],{"data":8731,"content":8732,"nodeType":84},{},[8733],{"data":8734,"marks":8735,"value":389,"nodeType":79},{},[],{"metadata":8737,"sys":8740,"fields":8745},{"tags":8738,"concepts":8739},[],[],{"space":8741,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8743,"publishedVersion":59,"revision":22,"locale":27},{"sys":8742},{"type":12,"linkType":13,"id":14},{"sys":8744},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8746},{"url":405,"details":8747,"fileName":411,"contentType":412},{"size":407,"image":8748},{"width":409,"height":410},{"sys":8750,"fields":8753},{"id":8751,"createdAt":8752},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8754,"slug":8755,"articleIntro":8754,"category":8756},"Compte 6237 - Publications","compte-6237-publications",[8757],{"metadata":8758,"sys":8761,"fields":8768},{"tags":8759,"concepts":8760},[],[],{"space":8762,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8764,"publishedVersion":360,"revision":59,"contentType":8766,"locale":27},{"sys":8763},{"type":12,"linkType":13,"id":14},{"sys":8765},{"id":20,"type":12,"linkType":21},{"sys":8767},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8769,"metaTitle":370,"metaDescription":371,"mainTitle":8770,"subtitle":390,"heroImage":8785,"ctaButton":413,"ctaLink":414},[369],{"data":8771,"content":8772,"nodeType":71},{},[8773,8779],{"data":8774,"content":8775,"nodeType":382},{},[8776],{"data":8777,"marks":8778,"value":381,"nodeType":79},{},[],{"data":8780,"content":8781,"nodeType":84},{},[8782],{"data":8783,"marks":8784,"value":389,"nodeType":79},{},[],{"metadata":8786,"sys":8789,"fields":8794},{"tags":8787,"concepts":8788},[],[],{"space":8790,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8792,"publishedVersion":59,"revision":22,"locale":27},{"sys":8791},{"type":12,"linkType":13,"id":14},{"sys":8793},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8795},{"url":405,"details":8796,"fileName":411,"contentType":412},{"size":407,"image":8797},{"width":409,"height":410},{"sys":8799,"fields":8802},{"id":8800,"createdAt":8801},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":8803,"slug":8804,"articleIntro":-1,"category":8805},"Compte 411 - Clients","compte-411-clients",[8806],{"metadata":8807,"sys":8810,"fields":8817},{"tags":8808,"concepts":8809},[],[],{"space":8811,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8813,"publishedVersion":360,"revision":59,"contentType":8815,"locale":27},{"sys":8812},{"type":12,"linkType":13,"id":14},{"sys":8814},{"id":20,"type":12,"linkType":21},{"sys":8816},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8818,"metaTitle":370,"metaDescription":371,"mainTitle":8819,"subtitle":390,"heroImage":8834,"ctaButton":413,"ctaLink":414},[369],{"data":8820,"content":8821,"nodeType":71},{},[8822,8828],{"data":8823,"content":8824,"nodeType":382},{},[8825],{"data":8826,"marks":8827,"value":381,"nodeType":79},{},[],{"data":8829,"content":8830,"nodeType":84},{},[8831],{"data":8832,"marks":8833,"value":389,"nodeType":79},{},[],{"metadata":8835,"sys":8838,"fields":8843},{"tags":8836,"concepts":8837},[],[],{"space":8839,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8841,"publishedVersion":59,"revision":22,"locale":27},{"sys":8840},{"type":12,"linkType":13,"id":14},{"sys":8842},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8844},{"url":405,"details":8845,"fileName":411,"contentType":412},{"size":407,"image":8846},{"width":409,"height":410},{"sys":8848,"fields":8851},{"id":8849,"createdAt":8850},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":8852,"slug":8853,"articleIntro":8852,"category":8854},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[8855],{"metadata":8856,"sys":8859,"fields":8866},{"tags":8857,"concepts":8858},[],[],{"space":8860,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8862,"publishedVersion":360,"revision":59,"contentType":8864,"locale":27},{"sys":8861},{"type":12,"linkType":13,"id":14},{"sys":8863},{"id":20,"type":12,"linkType":21},{"sys":8865},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8867,"metaTitle":370,"metaDescription":371,"mainTitle":8868,"subtitle":390,"heroImage":8883,"ctaButton":413,"ctaLink":414},[369],{"data":8869,"content":8870,"nodeType":71},{},[8871,8877],{"data":8872,"content":8873,"nodeType":382},{},[8874],{"data":8875,"marks":8876,"value":381,"nodeType":79},{},[],{"data":8878,"content":8879,"nodeType":84},{},[8880],{"data":8881,"marks":8882,"value":389,"nodeType":79},{},[],{"metadata":8884,"sys":8887,"fields":8892},{"tags":8885,"concepts":8886},[],[],{"space":8888,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8890,"publishedVersion":59,"revision":22,"locale":27},{"sys":8889},{"type":12,"linkType":13,"id":14},{"sys":8891},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8893},{"url":405,"details":8894,"fileName":411,"contentType":412},{"size":407,"image":8895},{"width":409,"height":410},{"sys":8897,"fields":8900},{"id":8898,"createdAt":8899},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":8901,"slug":8902,"articleIntro":-1,"category":8903},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[8904],{"metadata":8905,"sys":8908,"fields":8915},{"tags":8906,"concepts":8907},[],[],{"space":8909,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8911,"publishedVersion":360,"revision":59,"contentType":8913,"locale":27},{"sys":8910},{"type":12,"linkType":13,"id":14},{"sys":8912},{"id":20,"type":12,"linkType":21},{"sys":8914},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8916,"metaTitle":370,"metaDescription":371,"mainTitle":8917,"subtitle":390,"heroImage":8932,"ctaButton":413,"ctaLink":414},[369],{"data":8918,"content":8919,"nodeType":71},{},[8920,8926],{"data":8921,"content":8922,"nodeType":382},{},[8923],{"data":8924,"marks":8925,"value":381,"nodeType":79},{},[],{"data":8927,"content":8928,"nodeType":84},{},[8929],{"data":8930,"marks":8931,"value":389,"nodeType":79},{},[],{"metadata":8933,"sys":8936,"fields":8941},{"tags":8934,"concepts":8935},[],[],{"space":8937,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8939,"publishedVersion":59,"revision":22,"locale":27},{"sys":8938},{"type":12,"linkType":13,"id":14},{"sys":8940},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8942},{"url":405,"details":8943,"fileName":411,"contentType":412},{"size":407,"image":8944},{"width":409,"height":410},{"sys":8946,"fields":8949},{"id":8947,"createdAt":8948},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":8950,"slug":8951,"articleIntro":8950,"category":8952},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[8953],{"metadata":8954,"sys":8957,"fields":8964},{"tags":8955,"concepts":8956},[],[],{"space":8958,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":8960,"publishedVersion":360,"revision":59,"contentType":8962,"locale":27},{"sys":8959},{"type":12,"linkType":13,"id":14},{"sys":8961},{"id":20,"type":12,"linkType":21},{"sys":8963},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":8965,"metaTitle":370,"metaDescription":371,"mainTitle":8966,"subtitle":390,"heroImage":8981,"ctaButton":413,"ctaLink":414},[369],{"data":8967,"content":8968,"nodeType":71},{},[8969,8975],{"data":8970,"content":8971,"nodeType":382},{},[8972],{"data":8973,"marks":8974,"value":381,"nodeType":79},{},[],{"data":8976,"content":8977,"nodeType":84},{},[8978],{"data":8979,"marks":8980,"value":389,"nodeType":79},{},[],{"metadata":8982,"sys":8985,"fields":8990},{"tags":8983,"concepts":8984},[],[],{"space":8986,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":8988,"publishedVersion":59,"revision":22,"locale":27},{"sys":8987},{"type":12,"linkType":13,"id":14},{"sys":8989},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":8991},{"url":405,"details":8992,"fileName":411,"contentType":412},{"size":407,"image":8993},{"width":409,"height":410},{"sys":8995,"fields":8998},{"id":8996,"createdAt":8997},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":8999,"slug":9000,"articleIntro":9001,"category":9002},"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.",[9003],{"metadata":9004,"sys":9007,"fields":9014},{"tags":9005,"concepts":9006},[],[],{"space":9008,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9010,"publishedVersion":360,"revision":59,"contentType":9012,"locale":27},{"sys":9009},{"type":12,"linkType":13,"id":14},{"sys":9011},{"id":20,"type":12,"linkType":21},{"sys":9013},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9015,"metaTitle":370,"metaDescription":371,"mainTitle":9016,"subtitle":390,"heroImage":9031,"ctaButton":413,"ctaLink":414},[369],{"data":9017,"content":9018,"nodeType":71},{},[9019,9025],{"data":9020,"content":9021,"nodeType":382},{},[9022],{"data":9023,"marks":9024,"value":381,"nodeType":79},{},[],{"data":9026,"content":9027,"nodeType":84},{},[9028],{"data":9029,"marks":9030,"value":389,"nodeType":79},{},[],{"metadata":9032,"sys":9035,"fields":9040},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9038,"publishedVersion":59,"revision":22,"locale":27},{"sys":9037},{"type":12,"linkType":13,"id":14},{"sys":9039},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9041},{"url":405,"details":9042,"fileName":411,"contentType":412},{"size":407,"image":9043},{"width":409,"height":410},{"sys":9045,"fields":9048},{"id":9046,"createdAt":9047},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":9049,"slug":9050,"articleIntro":9051,"category":9052},"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.",[9053],{"metadata":9054,"sys":9057,"fields":9064},{"tags":9055,"concepts":9056},[],[],{"space":9058,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9060,"publishedVersion":360,"revision":59,"contentType":9062,"locale":27},{"sys":9059},{"type":12,"linkType":13,"id":14},{"sys":9061},{"id":20,"type":12,"linkType":21},{"sys":9063},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9065,"metaTitle":370,"metaDescription":371,"mainTitle":9066,"subtitle":390,"heroImage":9081,"ctaButton":413,"ctaLink":414},[369],{"data":9067,"content":9068,"nodeType":71},{},[9069,9075],{"data":9070,"content":9071,"nodeType":382},{},[9072],{"data":9073,"marks":9074,"value":381,"nodeType":79},{},[],{"data":9076,"content":9077,"nodeType":84},{},[9078],{"data":9079,"marks":9080,"value":389,"nodeType":79},{},[],{"metadata":9082,"sys":9085,"fields":9090},{"tags":9083,"concepts":9084},[],[],{"space":9086,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9088,"publishedVersion":59,"revision":22,"locale":27},{"sys":9087},{"type":12,"linkType":13,"id":14},{"sys":9089},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9091},{"url":405,"details":9092,"fileName":411,"contentType":412},{"size":407,"image":9093},{"width":409,"height":410},{"sys":9095,"fields":9098},{"id":9096,"createdAt":9097},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":9099,"slug":9100,"articleIntro":9099,"category":9101},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[9102],{"metadata":9103,"sys":9106,"fields":9113},{"tags":9104,"concepts":9105},[],[],{"space":9107,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9109,"publishedVersion":360,"revision":59,"contentType":9111,"locale":27},{"sys":9108},{"type":12,"linkType":13,"id":14},{"sys":9110},{"id":20,"type":12,"linkType":21},{"sys":9112},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9114,"metaTitle":370,"metaDescription":371,"mainTitle":9115,"subtitle":390,"heroImage":9130,"ctaButton":413,"ctaLink":414},[369],{"data":9116,"content":9117,"nodeType":71},{},[9118,9124],{"data":9119,"content":9120,"nodeType":382},{},[9121],{"data":9122,"marks":9123,"value":381,"nodeType":79},{},[],{"data":9125,"content":9126,"nodeType":84},{},[9127],{"data":9128,"marks":9129,"value":389,"nodeType":79},{},[],{"metadata":9131,"sys":9134,"fields":9139},{"tags":9132,"concepts":9133},[],[],{"space":9135,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9137,"publishedVersion":59,"revision":22,"locale":27},{"sys":9136},{"type":12,"linkType":13,"id":14},{"sys":9138},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9140},{"url":405,"details":9141,"fileName":411,"contentType":412},{"size":407,"image":9142},{"width":409,"height":410},{"sys":9144,"fields":9147},{"id":9145,"createdAt":9146},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":9148,"slug":9149,"articleIntro":9148,"category":9150},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[9151],{"metadata":9152,"sys":9155,"fields":9162},{"tags":9153,"concepts":9154},[],[],{"space":9156,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9158,"publishedVersion":360,"revision":59,"contentType":9160,"locale":27},{"sys":9157},{"type":12,"linkType":13,"id":14},{"sys":9159},{"id":20,"type":12,"linkType":21},{"sys":9161},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9163,"metaTitle":370,"metaDescription":371,"mainTitle":9164,"subtitle":390,"heroImage":9179,"ctaButton":413,"ctaLink":414},[369],{"data":9165,"content":9166,"nodeType":71},{},[9167,9173],{"data":9168,"content":9169,"nodeType":382},{},[9170],{"data":9171,"marks":9172,"value":381,"nodeType":79},{},[],{"data":9174,"content":9175,"nodeType":84},{},[9176],{"data":9177,"marks":9178,"value":389,"nodeType":79},{},[],{"metadata":9180,"sys":9183,"fields":9188},{"tags":9181,"concepts":9182},[],[],{"space":9184,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9186,"publishedVersion":59,"revision":22,"locale":27},{"sys":9185},{"type":12,"linkType":13,"id":14},{"sys":9187},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9189},{"url":405,"details":9190,"fileName":411,"contentType":412},{"size":407,"image":9191},{"width":409,"height":410},{"sys":9193,"fields":9196},{"id":9194,"createdAt":9195},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":9197,"slug":9198,"articleIntro":9197,"category":9199},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[9200],{"metadata":9201,"sys":9204,"fields":9211},{"tags":9202,"concepts":9203},[],[],{"space":9205,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9207,"publishedVersion":360,"revision":59,"contentType":9209,"locale":27},{"sys":9206},{"type":12,"linkType":13,"id":14},{"sys":9208},{"id":20,"type":12,"linkType":21},{"sys":9210},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9212,"metaTitle":370,"metaDescription":371,"mainTitle":9213,"subtitle":390,"heroImage":9228,"ctaButton":413,"ctaLink":414},[369],{"data":9214,"content":9215,"nodeType":71},{},[9216,9222],{"data":9217,"content":9218,"nodeType":382},{},[9219],{"data":9220,"marks":9221,"value":381,"nodeType":79},{},[],{"data":9223,"content":9224,"nodeType":84},{},[9225],{"data":9226,"marks":9227,"value":389,"nodeType":79},{},[],{"metadata":9229,"sys":9232,"fields":9237},{"tags":9230,"concepts":9231},[],[],{"space":9233,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9235,"publishedVersion":59,"revision":22,"locale":27},{"sys":9234},{"type":12,"linkType":13,"id":14},{"sys":9236},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9238},{"url":405,"details":9239,"fileName":411,"contentType":412},{"size":407,"image":9240},{"width":409,"height":410},{"sys":9242,"fields":9245},{"id":9243,"createdAt":9244},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":9246,"slug":9247,"articleIntro":9246,"category":9248},"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",[9249],{"metadata":9250,"sys":9253,"fields":9260},{"tags":9251,"concepts":9252},[],[],{"space":9254,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9256,"publishedVersion":360,"revision":59,"contentType":9258,"locale":27},{"sys":9255},{"type":12,"linkType":13,"id":14},{"sys":9257},{"id":20,"type":12,"linkType":21},{"sys":9259},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9261,"metaTitle":370,"metaDescription":371,"mainTitle":9262,"subtitle":390,"heroImage":9277,"ctaButton":413,"ctaLink":414},[369],{"data":9263,"content":9264,"nodeType":71},{},[9265,9271],{"data":9266,"content":9267,"nodeType":382},{},[9268],{"data":9269,"marks":9270,"value":381,"nodeType":79},{},[],{"data":9272,"content":9273,"nodeType":84},{},[9274],{"data":9275,"marks":9276,"value":389,"nodeType":79},{},[],{"metadata":9278,"sys":9281,"fields":9286},{"tags":9279,"concepts":9280},[],[],{"space":9282,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9284,"publishedVersion":59,"revision":22,"locale":27},{"sys":9283},{"type":12,"linkType":13,"id":14},{"sys":9285},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9287},{"url":405,"details":9288,"fileName":411,"contentType":412},{"size":407,"image":9289},{"width":409,"height":410},{"sys":9291,"fields":9294},{"id":9292,"createdAt":9293},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":9295,"slug":9296,"articleIntro":9295,"category":9297},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[9298],{"metadata":9299,"sys":9302,"fields":9309},{"tags":9300,"concepts":9301},[],[],{"space":9303,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9305,"publishedVersion":360,"revision":59,"contentType":9307,"locale":27},{"sys":9304},{"type":12,"linkType":13,"id":14},{"sys":9306},{"id":20,"type":12,"linkType":21},{"sys":9308},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9310,"metaTitle":370,"metaDescription":371,"mainTitle":9311,"subtitle":390,"heroImage":9326,"ctaButton":413,"ctaLink":414},[369],{"data":9312,"content":9313,"nodeType":71},{},[9314,9320],{"data":9315,"content":9316,"nodeType":382},{},[9317],{"data":9318,"marks":9319,"value":381,"nodeType":79},{},[],{"data":9321,"content":9322,"nodeType":84},{},[9323],{"data":9324,"marks":9325,"value":389,"nodeType":79},{},[],{"metadata":9327,"sys":9330,"fields":9335},{"tags":9328,"concepts":9329},[],[],{"space":9331,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9333,"publishedVersion":59,"revision":22,"locale":27},{"sys":9332},{"type":12,"linkType":13,"id":14},{"sys":9334},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9336},{"url":405,"details":9337,"fileName":411,"contentType":412},{"size":407,"image":9338},{"width":409,"height":410},{"sys":9340,"fields":9343},{"id":9341,"createdAt":9342},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":9344,"slug":9345,"articleIntro":9344,"category":9346},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[9347],{"metadata":9348,"sys":9351,"fields":9358},{"tags":9349,"concepts":9350},[],[],{"space":9352,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9354,"publishedVersion":360,"revision":59,"contentType":9356,"locale":27},{"sys":9353},{"type":12,"linkType":13,"id":14},{"sys":9355},{"id":20,"type":12,"linkType":21},{"sys":9357},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9359,"metaTitle":370,"metaDescription":371,"mainTitle":9360,"subtitle":390,"heroImage":9375,"ctaButton":413,"ctaLink":414},[369],{"data":9361,"content":9362,"nodeType":71},{},[9363,9369],{"data":9364,"content":9365,"nodeType":382},{},[9366],{"data":9367,"marks":9368,"value":381,"nodeType":79},{},[],{"data":9370,"content":9371,"nodeType":84},{},[9372],{"data":9373,"marks":9374,"value":389,"nodeType":79},{},[],{"metadata":9376,"sys":9379,"fields":9384},{"tags":9377,"concepts":9378},[],[],{"space":9380,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9382,"publishedVersion":59,"revision":22,"locale":27},{"sys":9381},{"type":12,"linkType":13,"id":14},{"sys":9383},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9385},{"url":405,"details":9386,"fileName":411,"contentType":412},{"size":407,"image":9387},{"width":409,"height":410},{"sys":9389,"fields":9392},{"id":9390,"createdAt":9391},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":9393,"slug":9394,"articleIntro":9393,"category":9395},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[9396],{"metadata":9397,"sys":9400,"fields":9407},{"tags":9398,"concepts":9399},[],[],{"space":9401,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9403,"publishedVersion":360,"revision":59,"contentType":9405,"locale":27},{"sys":9402},{"type":12,"linkType":13,"id":14},{"sys":9404},{"id":20,"type":12,"linkType":21},{"sys":9406},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9408,"metaTitle":370,"metaDescription":371,"mainTitle":9409,"subtitle":390,"heroImage":9424,"ctaButton":413,"ctaLink":414},[369],{"data":9410,"content":9411,"nodeType":71},{},[9412,9418],{"data":9413,"content":9414,"nodeType":382},{},[9415],{"data":9416,"marks":9417,"value":381,"nodeType":79},{},[],{"data":9419,"content":9420,"nodeType":84},{},[9421],{"data":9422,"marks":9423,"value":389,"nodeType":79},{},[],{"metadata":9425,"sys":9428,"fields":9433},{"tags":9426,"concepts":9427},[],[],{"space":9429,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9431,"publishedVersion":59,"revision":22,"locale":27},{"sys":9430},{"type":12,"linkType":13,"id":14},{"sys":9432},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9434},{"url":405,"details":9435,"fileName":411,"contentType":412},{"size":407,"image":9436},{"width":409,"height":410},{"sys":9438,"fields":9441},{"id":9439,"createdAt":9440},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":9442,"slug":9443,"articleIntro":9442,"category":9444},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[9445],{"metadata":9446,"sys":9449,"fields":9456},{"tags":9447,"concepts":9448},[],[],{"space":9450,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9452,"publishedVersion":360,"revision":59,"contentType":9454,"locale":27},{"sys":9451},{"type":12,"linkType":13,"id":14},{"sys":9453},{"id":20,"type":12,"linkType":21},{"sys":9455},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9457,"metaTitle":370,"metaDescription":371,"mainTitle":9458,"subtitle":390,"heroImage":9473,"ctaButton":413,"ctaLink":414},[369],{"data":9459,"content":9460,"nodeType":71},{},[9461,9467],{"data":9462,"content":9463,"nodeType":382},{},[9464],{"data":9465,"marks":9466,"value":381,"nodeType":79},{},[],{"data":9468,"content":9469,"nodeType":84},{},[9470],{"data":9471,"marks":9472,"value":389,"nodeType":79},{},[],{"metadata":9474,"sys":9477,"fields":9482},{"tags":9475,"concepts":9476},[],[],{"space":9478,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9480,"publishedVersion":59,"revision":22,"locale":27},{"sys":9479},{"type":12,"linkType":13,"id":14},{"sys":9481},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9483},{"url":405,"details":9484,"fileName":411,"contentType":412},{"size":407,"image":9485},{"width":409,"height":410},{"sys":9487,"fields":9490},{"id":9488,"createdAt":9489},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":9491,"slug":9492,"articleIntro":9491,"category":9493},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[9494],{"metadata":9495,"sys":9498,"fields":9505},{"tags":9496,"concepts":9497},[],[],{"space":9499,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9501,"publishedVersion":360,"revision":59,"contentType":9503,"locale":27},{"sys":9500},{"type":12,"linkType":13,"id":14},{"sys":9502},{"id":20,"type":12,"linkType":21},{"sys":9504},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9506,"metaTitle":370,"metaDescription":371,"mainTitle":9507,"subtitle":390,"heroImage":9522,"ctaButton":413,"ctaLink":414},[369],{"data":9508,"content":9509,"nodeType":71},{},[9510,9516],{"data":9511,"content":9512,"nodeType":382},{},[9513],{"data":9514,"marks":9515,"value":381,"nodeType":79},{},[],{"data":9517,"content":9518,"nodeType":84},{},[9519],{"data":9520,"marks":9521,"value":389,"nodeType":79},{},[],{"metadata":9523,"sys":9526,"fields":9531},{"tags":9524,"concepts":9525},[],[],{"space":9527,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9529,"publishedVersion":59,"revision":22,"locale":27},{"sys":9528},{"type":12,"linkType":13,"id":14},{"sys":9530},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9532},{"url":405,"details":9533,"fileName":411,"contentType":412},{"size":407,"image":9534},{"width":409,"height":410},{"sys":9536,"fields":9539},{"id":9537,"createdAt":9538},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":9540,"slug":9541,"articleIntro":9540,"category":9542},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[9543],{"metadata":9544,"sys":9547,"fields":9554},{"tags":9545,"concepts":9546},[],[],{"space":9548,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9550,"publishedVersion":360,"revision":59,"contentType":9552,"locale":27},{"sys":9549},{"type":12,"linkType":13,"id":14},{"sys":9551},{"id":20,"type":12,"linkType":21},{"sys":9553},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9555,"metaTitle":370,"metaDescription":371,"mainTitle":9556,"subtitle":390,"heroImage":9571,"ctaButton":413,"ctaLink":414},[369],{"data":9557,"content":9558,"nodeType":71},{},[9559,9565],{"data":9560,"content":9561,"nodeType":382},{},[9562],{"data":9563,"marks":9564,"value":381,"nodeType":79},{},[],{"data":9566,"content":9567,"nodeType":84},{},[9568],{"data":9569,"marks":9570,"value":389,"nodeType":79},{},[],{"metadata":9572,"sys":9575,"fields":9580},{"tags":9573,"concepts":9574},[],[],{"space":9576,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9578,"publishedVersion":59,"revision":22,"locale":27},{"sys":9577},{"type":12,"linkType":13,"id":14},{"sys":9579},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9581},{"url":405,"details":9582,"fileName":411,"contentType":412},{"size":407,"image":9583},{"width":409,"height":410},{"sys":9585,"fields":9588},{"id":9586,"createdAt":9587},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":9589,"slug":9590,"articleIntro":-1,"category":9591},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[9592],{"metadata":9593,"sys":9596,"fields":9603},{"tags":9594,"concepts":9595},[],[],{"space":9597,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9599,"publishedVersion":360,"revision":59,"contentType":9601,"locale":27},{"sys":9598},{"type":12,"linkType":13,"id":14},{"sys":9600},{"id":20,"type":12,"linkType":21},{"sys":9602},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9604,"metaTitle":370,"metaDescription":371,"mainTitle":9605,"subtitle":390,"heroImage":9620,"ctaButton":413,"ctaLink":414},[369],{"data":9606,"content":9607,"nodeType":71},{},[9608,9614],{"data":9609,"content":9610,"nodeType":382},{},[9611],{"data":9612,"marks":9613,"value":381,"nodeType":79},{},[],{"data":9615,"content":9616,"nodeType":84},{},[9617],{"data":9618,"marks":9619,"value":389,"nodeType":79},{},[],{"metadata":9621,"sys":9624,"fields":9629},{"tags":9622,"concepts":9623},[],[],{"space":9625,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9627,"publishedVersion":59,"revision":22,"locale":27},{"sys":9626},{"type":12,"linkType":13,"id":14},{"sys":9628},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9630},{"url":405,"details":9631,"fileName":411,"contentType":412},{"size":407,"image":9632},{"width":409,"height":410},{"sys":9634,"fields":9637},{"id":9635,"createdAt":9636},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":9638,"slug":9639,"articleIntro":9638,"category":9640},"Compte 508 - Obligations","compte-508-obligations",[9641],{"metadata":9642,"sys":9645,"fields":9652},{"tags":9643,"concepts":9644},[],[],{"space":9646,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9648,"publishedVersion":360,"revision":59,"contentType":9650,"locale":27},{"sys":9647},{"type":12,"linkType":13,"id":14},{"sys":9649},{"id":20,"type":12,"linkType":21},{"sys":9651},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9653,"metaTitle":370,"metaDescription":371,"mainTitle":9654,"subtitle":390,"heroImage":9669,"ctaButton":413,"ctaLink":414},[369],{"data":9655,"content":9656,"nodeType":71},{},[9657,9663],{"data":9658,"content":9659,"nodeType":382},{},[9660],{"data":9661,"marks":9662,"value":381,"nodeType":79},{},[],{"data":9664,"content":9665,"nodeType":84},{},[9666],{"data":9667,"marks":9668,"value":389,"nodeType":79},{},[],{"metadata":9670,"sys":9673,"fields":9678},{"tags":9671,"concepts":9672},[],[],{"space":9674,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9676,"publishedVersion":59,"revision":22,"locale":27},{"sys":9675},{"type":12,"linkType":13,"id":14},{"sys":9677},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9679},{"url":405,"details":9680,"fileName":411,"contentType":412},{"size":407,"image":9681},{"width":409,"height":410},{"sys":9683,"fields":9686},{"id":9684,"createdAt":9685},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":9687,"slug":9688,"articleIntro":9687,"category":9689},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[9690],{"metadata":9691,"sys":9694,"fields":9701},{"tags":9692,"concepts":9693},[],[],{"space":9695,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9697,"publishedVersion":360,"revision":59,"contentType":9699,"locale":27},{"sys":9696},{"type":12,"linkType":13,"id":14},{"sys":9698},{"id":20,"type":12,"linkType":21},{"sys":9700},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9702,"metaTitle":370,"metaDescription":371,"mainTitle":9703,"subtitle":390,"heroImage":9718,"ctaButton":413,"ctaLink":414},[369],{"data":9704,"content":9705,"nodeType":71},{},[9706,9712],{"data":9707,"content":9708,"nodeType":382},{},[9709],{"data":9710,"marks":9711,"value":381,"nodeType":79},{},[],{"data":9713,"content":9714,"nodeType":84},{},[9715],{"data":9716,"marks":9717,"value":389,"nodeType":79},{},[],{"metadata":9719,"sys":9722,"fields":9727},{"tags":9720,"concepts":9721},[],[],{"space":9723,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9725,"publishedVersion":59,"revision":22,"locale":27},{"sys":9724},{"type":12,"linkType":13,"id":14},{"sys":9726},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9728},{"url":405,"details":9729,"fileName":411,"contentType":412},{"size":407,"image":9730},{"width":409,"height":410},{"sys":9732,"fields":9735},{"id":9733,"createdAt":9734},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":9736,"slug":9737,"articleIntro":-1,"category":9738},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[9739],{"metadata":9740,"sys":9743,"fields":9750},{"tags":9741,"concepts":9742},[],[],{"space":9744,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9746,"publishedVersion":360,"revision":59,"contentType":9748,"locale":27},{"sys":9745},{"type":12,"linkType":13,"id":14},{"sys":9747},{"id":20,"type":12,"linkType":21},{"sys":9749},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9751,"metaTitle":370,"metaDescription":371,"mainTitle":9752,"subtitle":390,"heroImage":9767,"ctaButton":413,"ctaLink":414},[369],{"data":9753,"content":9754,"nodeType":71},{},[9755,9761],{"data":9756,"content":9757,"nodeType":382},{},[9758],{"data":9759,"marks":9760,"value":381,"nodeType":79},{},[],{"data":9762,"content":9763,"nodeType":84},{},[9764],{"data":9765,"marks":9766,"value":389,"nodeType":79},{},[],{"metadata":9768,"sys":9771,"fields":9776},{"tags":9769,"concepts":9770},[],[],{"space":9772,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9774,"publishedVersion":59,"revision":22,"locale":27},{"sys":9773},{"type":12,"linkType":13,"id":14},{"sys":9775},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9777},{"url":405,"details":9778,"fileName":411,"contentType":412},{"size":407,"image":9779},{"width":409,"height":410},{"sys":9781,"fields":9784},{"id":9782,"createdAt":9783},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":9785,"slug":9786,"articleIntro":9785,"category":9787},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[9788],{"metadata":9789,"sys":9792,"fields":9799},{"tags":9790,"concepts":9791},[],[],{"space":9793,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9795,"publishedVersion":360,"revision":59,"contentType":9797,"locale":27},{"sys":9794},{"type":12,"linkType":13,"id":14},{"sys":9796},{"id":20,"type":12,"linkType":21},{"sys":9798},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9800,"metaTitle":370,"metaDescription":371,"mainTitle":9801,"subtitle":390,"heroImage":9816,"ctaButton":413,"ctaLink":414},[369],{"data":9802,"content":9803,"nodeType":71},{},[9804,9810],{"data":9805,"content":9806,"nodeType":382},{},[9807],{"data":9808,"marks":9809,"value":381,"nodeType":79},{},[],{"data":9811,"content":9812,"nodeType":84},{},[9813],{"data":9814,"marks":9815,"value":389,"nodeType":79},{},[],{"metadata":9817,"sys":9820,"fields":9825},{"tags":9818,"concepts":9819},[],[],{"space":9821,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9823,"publishedVersion":59,"revision":22,"locale":27},{"sys":9822},{"type":12,"linkType":13,"id":14},{"sys":9824},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9826},{"url":405,"details":9827,"fileName":411,"contentType":412},{"size":407,"image":9828},{"width":409,"height":410},{"sys":9830,"fields":9833},{"id":9831,"createdAt":9832},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":9834,"slug":9835,"articleIntro":9834,"category":9836},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[9837],{"metadata":9838,"sys":9841,"fields":9848},{"tags":9839,"concepts":9840},[],[],{"space":9842,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9844,"publishedVersion":360,"revision":59,"contentType":9846,"locale":27},{"sys":9843},{"type":12,"linkType":13,"id":14},{"sys":9845},{"id":20,"type":12,"linkType":21},{"sys":9847},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9849,"metaTitle":370,"metaDescription":371,"mainTitle":9850,"subtitle":390,"heroImage":9865,"ctaButton":413,"ctaLink":414},[369],{"data":9851,"content":9852,"nodeType":71},{},[9853,9859],{"data":9854,"content":9855,"nodeType":382},{},[9856],{"data":9857,"marks":9858,"value":381,"nodeType":79},{},[],{"data":9860,"content":9861,"nodeType":84},{},[9862],{"data":9863,"marks":9864,"value":389,"nodeType":79},{},[],{"metadata":9866,"sys":9869,"fields":9874},{"tags":9867,"concepts":9868},[],[],{"space":9870,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9872,"publishedVersion":59,"revision":22,"locale":27},{"sys":9871},{"type":12,"linkType":13,"id":14},{"sys":9873},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9875},{"url":405,"details":9876,"fileName":411,"contentType":412},{"size":407,"image":9877},{"width":409,"height":410},{"sys":9879,"fields":9882},{"id":9880,"createdAt":9881},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":9883,"slug":9884,"articleIntro":9883,"category":9885},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[9886],{"metadata":9887,"sys":9890,"fields":9897},{"tags":9888,"concepts":9889},[],[],{"space":9891,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9893,"publishedVersion":360,"revision":59,"contentType":9895,"locale":27},{"sys":9892},{"type":12,"linkType":13,"id":14},{"sys":9894},{"id":20,"type":12,"linkType":21},{"sys":9896},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9898,"metaTitle":370,"metaDescription":371,"mainTitle":9899,"subtitle":390,"heroImage":9914,"ctaButton":413,"ctaLink":414},[369],{"data":9900,"content":9901,"nodeType":71},{},[9902,9908],{"data":9903,"content":9904,"nodeType":382},{},[9905],{"data":9906,"marks":9907,"value":381,"nodeType":79},{},[],{"data":9909,"content":9910,"nodeType":84},{},[9911],{"data":9912,"marks":9913,"value":389,"nodeType":79},{},[],{"metadata":9915,"sys":9918,"fields":9923},{"tags":9916,"concepts":9917},[],[],{"space":9919,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9921,"publishedVersion":59,"revision":22,"locale":27},{"sys":9920},{"type":12,"linkType":13,"id":14},{"sys":9922},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9924},{"url":405,"details":9925,"fileName":411,"contentType":412},{"size":407,"image":9926},{"width":409,"height":410},{"sys":9928,"fields":9931},{"id":9929,"createdAt":9930},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":9932,"slug":9933,"articleIntro":9932,"category":9934},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[9935],{"metadata":9936,"sys":9939,"fields":9946},{"tags":9937,"concepts":9938},[],[],{"space":9940,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9942,"publishedVersion":360,"revision":59,"contentType":9944,"locale":27},{"sys":9941},{"type":12,"linkType":13,"id":14},{"sys":9943},{"id":20,"type":12,"linkType":21},{"sys":9945},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9947,"metaTitle":370,"metaDescription":371,"mainTitle":9948,"subtitle":390,"heroImage":9963,"ctaButton":413,"ctaLink":414},[369],{"data":9949,"content":9950,"nodeType":71},{},[9951,9957],{"data":9952,"content":9953,"nodeType":382},{},[9954],{"data":9955,"marks":9956,"value":381,"nodeType":79},{},[],{"data":9958,"content":9959,"nodeType":84},{},[9960],{"data":9961,"marks":9962,"value":389,"nodeType":79},{},[],{"metadata":9964,"sys":9967,"fields":9972},{"tags":9965,"concepts":9966},[],[],{"space":9968,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":9970,"publishedVersion":59,"revision":22,"locale":27},{"sys":9969},{"type":12,"linkType":13,"id":14},{"sys":9971},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":9973},{"url":405,"details":9974,"fileName":411,"contentType":412},{"size":407,"image":9975},{"width":409,"height":410},{"sys":9977,"fields":9980},{"id":9978,"createdAt":9979},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":9981,"slug":9982,"articleIntro":9981,"category":9983},"475 - Comptes d'attente","compte-475-comptes-d-attente",[9984],{"metadata":9985,"sys":9988,"fields":9995},{"tags":9986,"concepts":9987},[],[],{"space":9989,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":9991,"publishedVersion":360,"revision":59,"contentType":9993,"locale":27},{"sys":9990},{"type":12,"linkType":13,"id":14},{"sys":9992},{"id":20,"type":12,"linkType":21},{"sys":9994},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":9996,"metaTitle":370,"metaDescription":371,"mainTitle":9997,"subtitle":390,"heroImage":10012,"ctaButton":413,"ctaLink":414},[369],{"data":9998,"content":9999,"nodeType":71},{},[10000,10006],{"data":10001,"content":10002,"nodeType":382},{},[10003],{"data":10004,"marks":10005,"value":381,"nodeType":79},{},[],{"data":10007,"content":10008,"nodeType":84},{},[10009],{"data":10010,"marks":10011,"value":389,"nodeType":79},{},[],{"metadata":10013,"sys":10016,"fields":10021},{"tags":10014,"concepts":10015},[],[],{"space":10017,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10019,"publishedVersion":59,"revision":22,"locale":27},{"sys":10018},{"type":12,"linkType":13,"id":14},{"sys":10020},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10022},{"url":405,"details":10023,"fileName":411,"contentType":412},{"size":407,"image":10024},{"width":409,"height":410},{"sys":10026,"fields":10029},{"id":10027,"createdAt":10028},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":10030,"slug":10031,"articleIntro":10032,"category":10033},"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.",[10034],{"metadata":10035,"sys":10038,"fields":10045},{"tags":10036,"concepts":10037},[],[],{"space":10039,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10041,"publishedVersion":360,"revision":59,"contentType":10043,"locale":27},{"sys":10040},{"type":12,"linkType":13,"id":14},{"sys":10042},{"id":20,"type":12,"linkType":21},{"sys":10044},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10046,"metaTitle":370,"metaDescription":371,"mainTitle":10047,"subtitle":390,"heroImage":10062,"ctaButton":413,"ctaLink":414},[369],{"data":10048,"content":10049,"nodeType":71},{},[10050,10056],{"data":10051,"content":10052,"nodeType":382},{},[10053],{"data":10054,"marks":10055,"value":381,"nodeType":79},{},[],{"data":10057,"content":10058,"nodeType":84},{},[10059],{"data":10060,"marks":10061,"value":389,"nodeType":79},{},[],{"metadata":10063,"sys":10066,"fields":10071},{"tags":10064,"concepts":10065},[],[],{"space":10067,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10069,"publishedVersion":59,"revision":22,"locale":27},{"sys":10068},{"type":12,"linkType":13,"id":14},{"sys":10070},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10072},{"url":405,"details":10073,"fileName":411,"contentType":412},{"size":407,"image":10074},{"width":409,"height":410},{"sys":10076,"fields":10079},{"id":10077,"createdAt":10078},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":10080,"slug":10081,"articleIntro":10080,"category":10082},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[10083],{"metadata":10084,"sys":10087,"fields":10094},{"tags":10085,"concepts":10086},[],[],{"space":10088,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10090,"publishedVersion":360,"revision":59,"contentType":10092,"locale":27},{"sys":10089},{"type":12,"linkType":13,"id":14},{"sys":10091},{"id":20,"type":12,"linkType":21},{"sys":10093},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10095,"metaTitle":370,"metaDescription":371,"mainTitle":10096,"subtitle":390,"heroImage":10111,"ctaButton":413,"ctaLink":414},[369],{"data":10097,"content":10098,"nodeType":71},{},[10099,10105],{"data":10100,"content":10101,"nodeType":382},{},[10102],{"data":10103,"marks":10104,"value":381,"nodeType":79},{},[],{"data":10106,"content":10107,"nodeType":84},{},[10108],{"data":10109,"marks":10110,"value":389,"nodeType":79},{},[],{"metadata":10112,"sys":10115,"fields":10120},{"tags":10113,"concepts":10114},[],[],{"space":10116,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10118,"publishedVersion":59,"revision":22,"locale":27},{"sys":10117},{"type":12,"linkType":13,"id":14},{"sys":10119},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10121},{"url":405,"details":10122,"fileName":411,"contentType":412},{"size":407,"image":10123},{"width":409,"height":410},{"sys":10125,"fields":10128},{"id":10126,"createdAt":10127},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10129,"slug":10130,"articleIntro":10129,"category":10131},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10132],{"metadata":10133,"sys":10136,"fields":10143},{"tags":10134,"concepts":10135},[],[],{"space":10137,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10139,"publishedVersion":360,"revision":59,"contentType":10141,"locale":27},{"sys":10138},{"type":12,"linkType":13,"id":14},{"sys":10140},{"id":20,"type":12,"linkType":21},{"sys":10142},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10144,"metaTitle":370,"metaDescription":371,"mainTitle":10145,"subtitle":390,"heroImage":10160,"ctaButton":413,"ctaLink":414},[369],{"data":10146,"content":10147,"nodeType":71},{},[10148,10154],{"data":10149,"content":10150,"nodeType":382},{},[10151],{"data":10152,"marks":10153,"value":381,"nodeType":79},{},[],{"data":10155,"content":10156,"nodeType":84},{},[10157],{"data":10158,"marks":10159,"value":389,"nodeType":79},{},[],{"metadata":10161,"sys":10164,"fields":10169},{"tags":10162,"concepts":10163},[],[],{"space":10165,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10167,"publishedVersion":59,"revision":22,"locale":27},{"sys":10166},{"type":12,"linkType":13,"id":14},{"sys":10168},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10170},{"url":405,"details":10171,"fileName":411,"contentType":412},{"size":407,"image":10172},{"width":409,"height":410},{"sys":10174,"fields":10177},{"id":10175,"createdAt":10176},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":10178,"slug":10179,"articleIntro":10178,"category":10180},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[10181],{"metadata":10182,"sys":10185,"fields":10192},{"tags":10183,"concepts":10184},[],[],{"space":10186,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10188,"publishedVersion":360,"revision":59,"contentType":10190,"locale":27},{"sys":10187},{"type":12,"linkType":13,"id":14},{"sys":10189},{"id":20,"type":12,"linkType":21},{"sys":10191},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10193,"metaTitle":370,"metaDescription":371,"mainTitle":10194,"subtitle":390,"heroImage":10209,"ctaButton":413,"ctaLink":414},[369],{"data":10195,"content":10196,"nodeType":71},{},[10197,10203],{"data":10198,"content":10199,"nodeType":382},{},[10200],{"data":10201,"marks":10202,"value":381,"nodeType":79},{},[],{"data":10204,"content":10205,"nodeType":84},{},[10206],{"data":10207,"marks":10208,"value":389,"nodeType":79},{},[],{"metadata":10210,"sys":10213,"fields":10218},{"tags":10211,"concepts":10212},[],[],{"space":10214,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10216,"publishedVersion":59,"revision":22,"locale":27},{"sys":10215},{"type":12,"linkType":13,"id":14},{"sys":10217},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10219},{"url":405,"details":10220,"fileName":411,"contentType":412},{"size":407,"image":10221},{"width":409,"height":410},{"sys":10223,"fields":10226},{"id":10224,"createdAt":10225},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":10227,"slug":10228,"articleIntro":10227,"category":10229},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[10230],{"metadata":10231,"sys":10234,"fields":10241},{"tags":10232,"concepts":10233},[],[],{"space":10235,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10237,"publishedVersion":360,"revision":59,"contentType":10239,"locale":27},{"sys":10236},{"type":12,"linkType":13,"id":14},{"sys":10238},{"id":20,"type":12,"linkType":21},{"sys":10240},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10242,"metaTitle":370,"metaDescription":371,"mainTitle":10243,"subtitle":390,"heroImage":10258,"ctaButton":413,"ctaLink":414},[369],{"data":10244,"content":10245,"nodeType":71},{},[10246,10252],{"data":10247,"content":10248,"nodeType":382},{},[10249],{"data":10250,"marks":10251,"value":381,"nodeType":79},{},[],{"data":10253,"content":10254,"nodeType":84},{},[10255],{"data":10256,"marks":10257,"value":389,"nodeType":79},{},[],{"metadata":10259,"sys":10262,"fields":10267},{"tags":10260,"concepts":10261},[],[],{"space":10263,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10265,"publishedVersion":59,"revision":22,"locale":27},{"sys":10264},{"type":12,"linkType":13,"id":14},{"sys":10266},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10268},{"url":405,"details":10269,"fileName":411,"contentType":412},{"size":407,"image":10270},{"width":409,"height":410},{"sys":10272,"fields":10275},{"id":10273,"createdAt":10274},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":10276,"slug":10277,"articleIntro":10276,"category":10278},"Compte 2131 - Bâtiments","compte-2131-batiments",[10279],{"metadata":10280,"sys":10283,"fields":10290},{"tags":10281,"concepts":10282},[],[],{"space":10284,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10286,"publishedVersion":360,"revision":59,"contentType":10288,"locale":27},{"sys":10285},{"type":12,"linkType":13,"id":14},{"sys":10287},{"id":20,"type":12,"linkType":21},{"sys":10289},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10291,"metaTitle":370,"metaDescription":371,"mainTitle":10292,"subtitle":390,"heroImage":10307,"ctaButton":413,"ctaLink":414},[369],{"data":10293,"content":10294,"nodeType":71},{},[10295,10301],{"data":10296,"content":10297,"nodeType":382},{},[10298],{"data":10299,"marks":10300,"value":381,"nodeType":79},{},[],{"data":10302,"content":10303,"nodeType":84},{},[10304],{"data":10305,"marks":10306,"value":389,"nodeType":79},{},[],{"metadata":10308,"sys":10311,"fields":10316},{"tags":10309,"concepts":10310},[],[],{"space":10312,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10314,"publishedVersion":59,"revision":22,"locale":27},{"sys":10313},{"type":12,"linkType":13,"id":14},{"sys":10315},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10317},{"url":405,"details":10318,"fileName":411,"contentType":412},{"size":407,"image":10319},{"width":409,"height":410},{"sys":10321,"fields":10324},{"id":10322,"createdAt":10323},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":10325,"slug":10326,"articleIntro":10325,"category":10327},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[10328],{"metadata":10329,"sys":10332,"fields":10339},{"tags":10330,"concepts":10331},[],[],{"space":10333,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10335,"publishedVersion":360,"revision":59,"contentType":10337,"locale":27},{"sys":10334},{"type":12,"linkType":13,"id":14},{"sys":10336},{"id":20,"type":12,"linkType":21},{"sys":10338},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10340,"metaTitle":370,"metaDescription":371,"mainTitle":10341,"subtitle":390,"heroImage":10356,"ctaButton":413,"ctaLink":414},[369],{"data":10342,"content":10343,"nodeType":71},{},[10344,10350],{"data":10345,"content":10346,"nodeType":382},{},[10347],{"data":10348,"marks":10349,"value":381,"nodeType":79},{},[],{"data":10351,"content":10352,"nodeType":84},{},[10353],{"data":10354,"marks":10355,"value":389,"nodeType":79},{},[],{"metadata":10357,"sys":10360,"fields":10365},{"tags":10358,"concepts":10359},[],[],{"space":10361,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10363,"publishedVersion":59,"revision":22,"locale":27},{"sys":10362},{"type":12,"linkType":13,"id":14},{"sys":10364},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10366},{"url":405,"details":10367,"fileName":411,"contentType":412},{"size":407,"image":10368},{"width":409,"height":410},{"sys":10370,"fields":10373},{"id":10371,"createdAt":10372},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":10374,"slug":10375,"articleIntro":10374,"category":10376},"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",[10377],{"metadata":10378,"sys":10381,"fields":10388},{"tags":10379,"concepts":10380},[],[],{"space":10382,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10384,"publishedVersion":360,"revision":59,"contentType":10386,"locale":27},{"sys":10383},{"type":12,"linkType":13,"id":14},{"sys":10385},{"id":20,"type":12,"linkType":21},{"sys":10387},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10389,"metaTitle":370,"metaDescription":371,"mainTitle":10390,"subtitle":390,"heroImage":10405,"ctaButton":413,"ctaLink":414},[369],{"data":10391,"content":10392,"nodeType":71},{},[10393,10399],{"data":10394,"content":10395,"nodeType":382},{},[10396],{"data":10397,"marks":10398,"value":381,"nodeType":79},{},[],{"data":10400,"content":10401,"nodeType":84},{},[10402],{"data":10403,"marks":10404,"value":389,"nodeType":79},{},[],{"metadata":10406,"sys":10409,"fields":10414},{"tags":10407,"concepts":10408},[],[],{"space":10410,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10412,"publishedVersion":59,"revision":22,"locale":27},{"sys":10411},{"type":12,"linkType":13,"id":14},{"sys":10413},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10415},{"url":405,"details":10416,"fileName":411,"contentType":412},{"size":407,"image":10417},{"width":409,"height":410},{"sys":10419,"fields":10422},{"id":10420,"createdAt":10421},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":10423,"slug":10424,"articleIntro":10423,"category":10425},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[10426],{"metadata":10427,"sys":10430,"fields":10437},{"tags":10428,"concepts":10429},[],[],{"space":10431,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10433,"publishedVersion":360,"revision":59,"contentType":10435,"locale":27},{"sys":10432},{"type":12,"linkType":13,"id":14},{"sys":10434},{"id":20,"type":12,"linkType":21},{"sys":10436},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10438,"metaTitle":370,"metaDescription":371,"mainTitle":10439,"subtitle":390,"heroImage":10454,"ctaButton":413,"ctaLink":414},[369],{"data":10440,"content":10441,"nodeType":71},{},[10442,10448],{"data":10443,"content":10444,"nodeType":382},{},[10445],{"data":10446,"marks":10447,"value":381,"nodeType":79},{},[],{"data":10449,"content":10450,"nodeType":84},{},[10451],{"data":10452,"marks":10453,"value":389,"nodeType":79},{},[],{"metadata":10455,"sys":10458,"fields":10463},{"tags":10456,"concepts":10457},[],[],{"space":10459,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10461,"publishedVersion":59,"revision":22,"locale":27},{"sys":10460},{"type":12,"linkType":13,"id":14},{"sys":10462},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10464},{"url":405,"details":10465,"fileName":411,"contentType":412},{"size":407,"image":10466},{"width":409,"height":410},{"sys":10468,"fields":10471},{"id":10469,"createdAt":10470},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":10472,"slug":10473,"articleIntro":10474,"category":10475},"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.",[10476],{"metadata":10477,"sys":10480,"fields":10487},{"tags":10478,"concepts":10479},[],[],{"space":10481,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10483,"publishedVersion":360,"revision":59,"contentType":10485,"locale":27},{"sys":10482},{"type":12,"linkType":13,"id":14},{"sys":10484},{"id":20,"type":12,"linkType":21},{"sys":10486},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10488,"metaTitle":370,"metaDescription":371,"mainTitle":10489,"subtitle":390,"heroImage":10504,"ctaButton":413,"ctaLink":414},[369],{"data":10490,"content":10491,"nodeType":71},{},[10492,10498],{"data":10493,"content":10494,"nodeType":382},{},[10495],{"data":10496,"marks":10497,"value":381,"nodeType":79},{},[],{"data":10499,"content":10500,"nodeType":84},{},[10501],{"data":10502,"marks":10503,"value":389,"nodeType":79},{},[],{"metadata":10505,"sys":10508,"fields":10513},{"tags":10506,"concepts":10507},[],[],{"space":10509,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10511,"publishedVersion":59,"revision":22,"locale":27},{"sys":10510},{"type":12,"linkType":13,"id":14},{"sys":10512},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10514},{"url":405,"details":10515,"fileName":411,"contentType":412},{"size":407,"image":10516},{"width":409,"height":410},{"sys":10518,"fields":10521},{"id":10519,"createdAt":10520},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":10522,"slug":10523,"articleIntro":10522,"category":10524},"Compte 614 - Charges locatives","compte-614-charges-locatives",[10525],{"metadata":10526,"sys":10529,"fields":10536},{"tags":10527,"concepts":10528},[],[],{"space":10530,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10532,"publishedVersion":360,"revision":59,"contentType":10534,"locale":27},{"sys":10531},{"type":12,"linkType":13,"id":14},{"sys":10533},{"id":20,"type":12,"linkType":21},{"sys":10535},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10537,"metaTitle":370,"metaDescription":371,"mainTitle":10538,"subtitle":390,"heroImage":10553,"ctaButton":413,"ctaLink":414},[369],{"data":10539,"content":10540,"nodeType":71},{},[10541,10547],{"data":10542,"content":10543,"nodeType":382},{},[10544],{"data":10545,"marks":10546,"value":381,"nodeType":79},{},[],{"data":10548,"content":10549,"nodeType":84},{},[10550],{"data":10551,"marks":10552,"value":389,"nodeType":79},{},[],{"metadata":10554,"sys":10557,"fields":10562},{"tags":10555,"concepts":10556},[],[],{"space":10558,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10560,"publishedVersion":59,"revision":22,"locale":27},{"sys":10559},{"type":12,"linkType":13,"id":14},{"sys":10561},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10563},{"url":405,"details":10564,"fileName":411,"contentType":412},{"size":407,"image":10565},{"width":409,"height":410},{"sys":10567,"fields":10570},{"id":10568,"createdAt":10569},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":10571,"slug":10572,"articleIntro":10571,"category":10573},"6248 - Divers","compte-6248-divers",[10574],{"metadata":10575,"sys":10578,"fields":10585},{"tags":10576,"concepts":10577},[],[],{"space":10579,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10581,"publishedVersion":360,"revision":59,"contentType":10583,"locale":27},{"sys":10580},{"type":12,"linkType":13,"id":14},{"sys":10582},{"id":20,"type":12,"linkType":21},{"sys":10584},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10586,"metaTitle":370,"metaDescription":371,"mainTitle":10587,"subtitle":390,"heroImage":10602,"ctaButton":413,"ctaLink":414},[369],{"data":10588,"content":10589,"nodeType":71},{},[10590,10596],{"data":10591,"content":10592,"nodeType":382},{},[10593],{"data":10594,"marks":10595,"value":381,"nodeType":79},{},[],{"data":10597,"content":10598,"nodeType":84},{},[10599],{"data":10600,"marks":10601,"value":389,"nodeType":79},{},[],{"metadata":10603,"sys":10606,"fields":10611},{"tags":10604,"concepts":10605},[],[],{"space":10607,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10609,"publishedVersion":59,"revision":22,"locale":27},{"sys":10608},{"type":12,"linkType":13,"id":14},{"sys":10610},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10612},{"url":405,"details":10613,"fileName":411,"contentType":412},{"size":407,"image":10614},{"width":409,"height":410},{"sys":10616,"fields":10619},{"id":10617,"createdAt":10618},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":10620,"slug":10621,"articleIntro":10620,"category":10622},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[10623],{"metadata":10624,"sys":10627,"fields":10634},{"tags":10625,"concepts":10626},[],[],{"space":10628,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10630,"publishedVersion":360,"revision":59,"contentType":10632,"locale":27},{"sys":10629},{"type":12,"linkType":13,"id":14},{"sys":10631},{"id":20,"type":12,"linkType":21},{"sys":10633},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10635,"metaTitle":370,"metaDescription":371,"mainTitle":10636,"subtitle":390,"heroImage":10651,"ctaButton":413,"ctaLink":414},[369],{"data":10637,"content":10638,"nodeType":71},{},[10639,10645],{"data":10640,"content":10641,"nodeType":382},{},[10642],{"data":10643,"marks":10644,"value":381,"nodeType":79},{},[],{"data":10646,"content":10647,"nodeType":84},{},[10648],{"data":10649,"marks":10650,"value":389,"nodeType":79},{},[],{"metadata":10652,"sys":10655,"fields":10660},{"tags":10653,"concepts":10654},[],[],{"space":10656,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10658,"publishedVersion":59,"revision":22,"locale":27},{"sys":10657},{"type":12,"linkType":13,"id":14},{"sys":10659},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10661},{"url":405,"details":10662,"fileName":411,"contentType":412},{"size":407,"image":10663},{"width":409,"height":410},{"sys":10665,"fields":10668},{"id":10666,"createdAt":10667},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":10669,"slug":10670,"articleIntro":10669,"category":10671},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[10672],{"metadata":10673,"sys":10676,"fields":10683},{"tags":10674,"concepts":10675},[],[],{"space":10677,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10679,"publishedVersion":360,"revision":59,"contentType":10681,"locale":27},{"sys":10678},{"type":12,"linkType":13,"id":14},{"sys":10680},{"id":20,"type":12,"linkType":21},{"sys":10682},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10684,"metaTitle":370,"metaDescription":371,"mainTitle":10685,"subtitle":390,"heroImage":10700,"ctaButton":413,"ctaLink":414},[369],{"data":10686,"content":10687,"nodeType":71},{},[10688,10694],{"data":10689,"content":10690,"nodeType":382},{},[10691],{"data":10692,"marks":10693,"value":381,"nodeType":79},{},[],{"data":10695,"content":10696,"nodeType":84},{},[10697],{"data":10698,"marks":10699,"value":389,"nodeType":79},{},[],{"metadata":10701,"sys":10704,"fields":10709},{"tags":10702,"concepts":10703},[],[],{"space":10705,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10707,"publishedVersion":59,"revision":22,"locale":27},{"sys":10706},{"type":12,"linkType":13,"id":14},{"sys":10708},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10710},{"url":405,"details":10711,"fileName":411,"contentType":412},{"size":407,"image":10712},{"width":409,"height":410},{"sys":10714,"fields":10717},{"id":10715,"createdAt":10716},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":10718,"slug":10719,"articleIntro":10718,"category":10720},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[10721],{"metadata":10722,"sys":10725,"fields":10732},{"tags":10723,"concepts":10724},[],[],{"space":10726,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10728,"publishedVersion":360,"revision":59,"contentType":10730,"locale":27},{"sys":10727},{"type":12,"linkType":13,"id":14},{"sys":10729},{"id":20,"type":12,"linkType":21},{"sys":10731},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10733,"metaTitle":370,"metaDescription":371,"mainTitle":10734,"subtitle":390,"heroImage":10749,"ctaButton":413,"ctaLink":414},[369],{"data":10735,"content":10736,"nodeType":71},{},[10737,10743],{"data":10738,"content":10739,"nodeType":382},{},[10740],{"data":10741,"marks":10742,"value":381,"nodeType":79},{},[],{"data":10744,"content":10745,"nodeType":84},{},[10746],{"data":10747,"marks":10748,"value":389,"nodeType":79},{},[],{"metadata":10750,"sys":10753,"fields":10758},{"tags":10751,"concepts":10752},[],[],{"space":10754,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10756,"publishedVersion":59,"revision":22,"locale":27},{"sys":10755},{"type":12,"linkType":13,"id":14},{"sys":10757},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10759},{"url":405,"details":10760,"fileName":411,"contentType":412},{"size":407,"image":10761},{"width":409,"height":410},{"sys":10763,"fields":10766},{"id":10764,"createdAt":10765},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":10767,"slug":10768,"articleIntro":10767,"category":10769},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[10770],{"metadata":10771,"sys":10774,"fields":10781},{"tags":10772,"concepts":10773},[],[],{"space":10775,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10777,"publishedVersion":360,"revision":59,"contentType":10779,"locale":27},{"sys":10776},{"type":12,"linkType":13,"id":14},{"sys":10778},{"id":20,"type":12,"linkType":21},{"sys":10780},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10782,"metaTitle":370,"metaDescription":371,"mainTitle":10783,"subtitle":390,"heroImage":10798,"ctaButton":413,"ctaLink":414},[369],{"data":10784,"content":10785,"nodeType":71},{},[10786,10792],{"data":10787,"content":10788,"nodeType":382},{},[10789],{"data":10790,"marks":10791,"value":381,"nodeType":79},{},[],{"data":10793,"content":10794,"nodeType":84},{},[10795],{"data":10796,"marks":10797,"value":389,"nodeType":79},{},[],{"metadata":10799,"sys":10802,"fields":10807},{"tags":10800,"concepts":10801},[],[],{"space":10803,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10805,"publishedVersion":59,"revision":22,"locale":27},{"sys":10804},{"type":12,"linkType":13,"id":14},{"sys":10806},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10808},{"url":405,"details":10809,"fileName":411,"contentType":412},{"size":407,"image":10810},{"width":409,"height":410},{"sys":10812,"fields":10815},{"id":10813,"createdAt":10814},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":10816,"slug":10817,"articleIntro":-1,"category":10818},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[10819],{"metadata":10820,"sys":10823,"fields":10830},{"tags":10821,"concepts":10822},[],[],{"space":10824,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10826,"publishedVersion":360,"revision":59,"contentType":10828,"locale":27},{"sys":10825},{"type":12,"linkType":13,"id":14},{"sys":10827},{"id":20,"type":12,"linkType":21},{"sys":10829},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10831,"metaTitle":370,"metaDescription":371,"mainTitle":10832,"subtitle":390,"heroImage":10847,"ctaButton":413,"ctaLink":414},[369],{"data":10833,"content":10834,"nodeType":71},{},[10835,10841],{"data":10836,"content":10837,"nodeType":382},{},[10838],{"data":10839,"marks":10840,"value":381,"nodeType":79},{},[],{"data":10842,"content":10843,"nodeType":84},{},[10844],{"data":10845,"marks":10846,"value":389,"nodeType":79},{},[],{"metadata":10848,"sys":10851,"fields":10856},{"tags":10849,"concepts":10850},[],[],{"space":10852,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10854,"publishedVersion":59,"revision":22,"locale":27},{"sys":10853},{"type":12,"linkType":13,"id":14},{"sys":10855},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10857},{"url":405,"details":10858,"fileName":411,"contentType":412},{"size":407,"image":10859},{"width":409,"height":410},{"sys":10861,"fields":10864},{"id":10862,"createdAt":10863},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":10865,"slug":10866,"articleIntro":-1,"category":10867},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[10868],{"metadata":10869,"sys":10872,"fields":10879},{"tags":10870,"concepts":10871},[],[],{"space":10873,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10875,"publishedVersion":360,"revision":59,"contentType":10877,"locale":27},{"sys":10874},{"type":12,"linkType":13,"id":14},{"sys":10876},{"id":20,"type":12,"linkType":21},{"sys":10878},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10880,"metaTitle":370,"metaDescription":371,"mainTitle":10881,"subtitle":390,"heroImage":10896,"ctaButton":413,"ctaLink":414},[369],{"data":10882,"content":10883,"nodeType":71},{},[10884,10890],{"data":10885,"content":10886,"nodeType":382},{},[10887],{"data":10888,"marks":10889,"value":381,"nodeType":79},{},[],{"data":10891,"content":10892,"nodeType":84},{},[10893],{"data":10894,"marks":10895,"value":389,"nodeType":79},{},[],{"metadata":10897,"sys":10900,"fields":10905},{"tags":10898,"concepts":10899},[],[],{"space":10901,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10903,"publishedVersion":59,"revision":22,"locale":27},{"sys":10902},{"type":12,"linkType":13,"id":14},{"sys":10904},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10906},{"url":405,"details":10907,"fileName":411,"contentType":412},{"size":407,"image":10908},{"width":409,"height":410},{"sys":10910,"fields":10913},{"id":10911,"createdAt":10912},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":10914,"slug":10915,"articleIntro":10914,"category":10916},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[10917],{"metadata":10918,"sys":10921,"fields":10928},{"tags":10919,"concepts":10920},[],[],{"space":10922,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10924,"publishedVersion":360,"revision":59,"contentType":10926,"locale":27},{"sys":10923},{"type":12,"linkType":13,"id":14},{"sys":10925},{"id":20,"type":12,"linkType":21},{"sys":10927},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10929,"metaTitle":370,"metaDescription":371,"mainTitle":10930,"subtitle":390,"heroImage":10945,"ctaButton":413,"ctaLink":414},[369],{"data":10931,"content":10932,"nodeType":71},{},[10933,10939],{"data":10934,"content":10935,"nodeType":382},{},[10936],{"data":10937,"marks":10938,"value":381,"nodeType":79},{},[],{"data":10940,"content":10941,"nodeType":84},{},[10942],{"data":10943,"marks":10944,"value":389,"nodeType":79},{},[],{"metadata":10946,"sys":10949,"fields":10954},{"tags":10947,"concepts":10948},[],[],{"space":10950,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":10952,"publishedVersion":59,"revision":22,"locale":27},{"sys":10951},{"type":12,"linkType":13,"id":14},{"sys":10953},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":10955},{"url":405,"details":10956,"fileName":411,"contentType":412},{"size":407,"image":10957},{"width":409,"height":410},{"sys":10959,"fields":10962},{"id":10960,"createdAt":10961},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":10963,"slug":10964,"articleIntro":10963,"category":10965},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[10966],{"metadata":10967,"sys":10970,"fields":10977},{"tags":10968,"concepts":10969},[],[],{"space":10971,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":10973,"publishedVersion":360,"revision":59,"contentType":10975,"locale":27},{"sys":10972},{"type":12,"linkType":13,"id":14},{"sys":10974},{"id":20,"type":12,"linkType":21},{"sys":10976},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":10978,"metaTitle":370,"metaDescription":371,"mainTitle":10979,"subtitle":390,"heroImage":10994,"ctaButton":413,"ctaLink":414},[369],{"data":10980,"content":10981,"nodeType":71},{},[10982,10988],{"data":10983,"content":10984,"nodeType":382},{},[10985],{"data":10986,"marks":10987,"value":381,"nodeType":79},{},[],{"data":10989,"content":10990,"nodeType":84},{},[10991],{"data":10992,"marks":10993,"value":389,"nodeType":79},{},[],{"metadata":10995,"sys":10998,"fields":11003},{"tags":10996,"concepts":10997},[],[],{"space":10999,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11001,"publishedVersion":59,"revision":22,"locale":27},{"sys":11000},{"type":12,"linkType":13,"id":14},{"sys":11002},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11004},{"url":405,"details":11005,"fileName":411,"contentType":412},{"size":407,"image":11006},{"width":409,"height":410},{"sys":11008,"fields":11011},{"id":11009,"createdAt":11010},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":11012,"slug":11013,"articleIntro":11012,"category":11014},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[11015],{"metadata":11016,"sys":11019,"fields":11026},{"tags":11017,"concepts":11018},[],[],{"space":11020,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11022,"publishedVersion":360,"revision":59,"contentType":11024,"locale":27},{"sys":11021},{"type":12,"linkType":13,"id":14},{"sys":11023},{"id":20,"type":12,"linkType":21},{"sys":11025},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11027,"metaTitle":370,"metaDescription":371,"mainTitle":11028,"subtitle":390,"heroImage":11043,"ctaButton":413,"ctaLink":414},[369],{"data":11029,"content":11030,"nodeType":71},{},[11031,11037],{"data":11032,"content":11033,"nodeType":382},{},[11034],{"data":11035,"marks":11036,"value":381,"nodeType":79},{},[],{"data":11038,"content":11039,"nodeType":84},{},[11040],{"data":11041,"marks":11042,"value":389,"nodeType":79},{},[],{"metadata":11044,"sys":11047,"fields":11052},{"tags":11045,"concepts":11046},[],[],{"space":11048,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11050,"publishedVersion":59,"revision":22,"locale":27},{"sys":11049},{"type":12,"linkType":13,"id":14},{"sys":11051},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11053},{"url":405,"details":11054,"fileName":411,"contentType":412},{"size":407,"image":11055},{"width":409,"height":410},{"sys":11057,"fields":11060},{"id":11058,"createdAt":11059},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":11061,"slug":11062,"articleIntro":11061,"category":11063},"331 - Produits en cours","compte-331-produits-en-cours",[11064],{"metadata":11065,"sys":11068,"fields":11075},{"tags":11066,"concepts":11067},[],[],{"space":11069,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11071,"publishedVersion":360,"revision":59,"contentType":11073,"locale":27},{"sys":11070},{"type":12,"linkType":13,"id":14},{"sys":11072},{"id":20,"type":12,"linkType":21},{"sys":11074},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11076,"metaTitle":370,"metaDescription":371,"mainTitle":11077,"subtitle":390,"heroImage":11092,"ctaButton":413,"ctaLink":414},[369],{"data":11078,"content":11079,"nodeType":71},{},[11080,11086],{"data":11081,"content":11082,"nodeType":382},{},[11083],{"data":11084,"marks":11085,"value":381,"nodeType":79},{},[],{"data":11087,"content":11088,"nodeType":84},{},[11089],{"data":11090,"marks":11091,"value":389,"nodeType":79},{},[],{"metadata":11093,"sys":11096,"fields":11101},{"tags":11094,"concepts":11095},[],[],{"space":11097,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11099,"publishedVersion":59,"revision":22,"locale":27},{"sys":11098},{"type":12,"linkType":13,"id":14},{"sys":11100},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11102},{"url":405,"details":11103,"fileName":411,"contentType":412},{"size":407,"image":11104},{"width":409,"height":410},{"sys":11106,"fields":11109},{"id":11107,"createdAt":11108},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":11110,"slug":11111,"articleIntro":-1,"category":11112},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[11113],{"metadata":11114,"sys":11117,"fields":11124},{"tags":11115,"concepts":11116},[],[],{"space":11118,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11120,"publishedVersion":360,"revision":59,"contentType":11122,"locale":27},{"sys":11119},{"type":12,"linkType":13,"id":14},{"sys":11121},{"id":20,"type":12,"linkType":21},{"sys":11123},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11125,"metaTitle":370,"metaDescription":371,"mainTitle":11126,"subtitle":390,"heroImage":11141,"ctaButton":413,"ctaLink":414},[369],{"data":11127,"content":11128,"nodeType":71},{},[11129,11135],{"data":11130,"content":11131,"nodeType":382},{},[11132],{"data":11133,"marks":11134,"value":381,"nodeType":79},{},[],{"data":11136,"content":11137,"nodeType":84},{},[11138],{"data":11139,"marks":11140,"value":389,"nodeType":79},{},[],{"metadata":11142,"sys":11145,"fields":11150},{"tags":11143,"concepts":11144},[],[],{"space":11146,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11148,"publishedVersion":59,"revision":22,"locale":27},{"sys":11147},{"type":12,"linkType":13,"id":14},{"sys":11149},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11151},{"url":405,"details":11152,"fileName":411,"contentType":412},{"size":407,"image":11153},{"width":409,"height":410},{"sys":11155,"fields":11158},{"id":11156,"createdAt":11157},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":11159,"slug":11160,"articleIntro":-1,"category":11161},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[11162],{"metadata":11163,"sys":11166,"fields":11173},{"tags":11164,"concepts":11165},[],[],{"space":11167,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11169,"publishedVersion":360,"revision":59,"contentType":11171,"locale":27},{"sys":11168},{"type":12,"linkType":13,"id":14},{"sys":11170},{"id":20,"type":12,"linkType":21},{"sys":11172},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11174,"metaTitle":370,"metaDescription":371,"mainTitle":11175,"subtitle":390,"heroImage":11190,"ctaButton":413,"ctaLink":414},[369],{"data":11176,"content":11177,"nodeType":71},{},[11178,11184],{"data":11179,"content":11180,"nodeType":382},{},[11181],{"data":11182,"marks":11183,"value":381,"nodeType":79},{},[],{"data":11185,"content":11186,"nodeType":84},{},[11187],{"data":11188,"marks":11189,"value":389,"nodeType":79},{},[],{"metadata":11191,"sys":11194,"fields":11199},{"tags":11192,"concepts":11193},[],[],{"space":11195,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11197,"publishedVersion":59,"revision":22,"locale":27},{"sys":11196},{"type":12,"linkType":13,"id":14},{"sys":11198},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11200},{"url":405,"details":11201,"fileName":411,"contentType":412},{"size":407,"image":11202},{"width":409,"height":410},{"sys":11204,"fields":11207},{"id":11205,"createdAt":11206},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":11208,"slug":11209,"articleIntro":11208,"category":11210},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[11211],{"metadata":11212,"sys":11215,"fields":11222},{"tags":11213,"concepts":11214},[],[],{"space":11216,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11218,"publishedVersion":360,"revision":59,"contentType":11220,"locale":27},{"sys":11217},{"type":12,"linkType":13,"id":14},{"sys":11219},{"id":20,"type":12,"linkType":21},{"sys":11221},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11223,"metaTitle":370,"metaDescription":371,"mainTitle":11224,"subtitle":390,"heroImage":11239,"ctaButton":413,"ctaLink":414},[369],{"data":11225,"content":11226,"nodeType":71},{},[11227,11233],{"data":11228,"content":11229,"nodeType":382},{},[11230],{"data":11231,"marks":11232,"value":381,"nodeType":79},{},[],{"data":11234,"content":11235,"nodeType":84},{},[11236],{"data":11237,"marks":11238,"value":389,"nodeType":79},{},[],{"metadata":11240,"sys":11243,"fields":11248},{"tags":11241,"concepts":11242},[],[],{"space":11244,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11246,"publishedVersion":59,"revision":22,"locale":27},{"sys":11245},{"type":12,"linkType":13,"id":14},{"sys":11247},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11249},{"url":405,"details":11250,"fileName":411,"contentType":412},{"size":407,"image":11251},{"width":409,"height":410},{"sys":11253,"fields":11256},{"id":11254,"createdAt":11255},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":11257,"slug":11258,"articleIntro":11257,"category":11259},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[11260],{"metadata":11261,"sys":11264,"fields":11271},{"tags":11262,"concepts":11263},[],[],{"space":11265,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11267,"publishedVersion":360,"revision":59,"contentType":11269,"locale":27},{"sys":11266},{"type":12,"linkType":13,"id":14},{"sys":11268},{"id":20,"type":12,"linkType":21},{"sys":11270},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11272,"metaTitle":370,"metaDescription":371,"mainTitle":11273,"subtitle":390,"heroImage":11288,"ctaButton":413,"ctaLink":414},[369],{"data":11274,"content":11275,"nodeType":71},{},[11276,11282],{"data":11277,"content":11278,"nodeType":382},{},[11279],{"data":11280,"marks":11281,"value":381,"nodeType":79},{},[],{"data":11283,"content":11284,"nodeType":84},{},[11285],{"data":11286,"marks":11287,"value":389,"nodeType":79},{},[],{"metadata":11289,"sys":11292,"fields":11297},{"tags":11290,"concepts":11291},[],[],{"space":11293,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11295,"publishedVersion":59,"revision":22,"locale":27},{"sys":11294},{"type":12,"linkType":13,"id":14},{"sys":11296},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11298},{"url":405,"details":11299,"fileName":411,"contentType":412},{"size":407,"image":11300},{"width":409,"height":410},{"sys":11302,"fields":11305},{"id":11303,"createdAt":11304},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":11306,"slug":11307,"articleIntro":-1,"category":11308},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[11309],{"metadata":11310,"sys":11313,"fields":11320},{"tags":11311,"concepts":11312},[],[],{"space":11314,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11316,"publishedVersion":360,"revision":59,"contentType":11318,"locale":27},{"sys":11315},{"type":12,"linkType":13,"id":14},{"sys":11317},{"id":20,"type":12,"linkType":21},{"sys":11319},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11321,"metaTitle":370,"metaDescription":371,"mainTitle":11322,"subtitle":390,"heroImage":11337,"ctaButton":413,"ctaLink":414},[369],{"data":11323,"content":11324,"nodeType":71},{},[11325,11331],{"data":11326,"content":11327,"nodeType":382},{},[11328],{"data":11329,"marks":11330,"value":381,"nodeType":79},{},[],{"data":11332,"content":11333,"nodeType":84},{},[11334],{"data":11335,"marks":11336,"value":389,"nodeType":79},{},[],{"metadata":11338,"sys":11341,"fields":11346},{"tags":11339,"concepts":11340},[],[],{"space":11342,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11344,"publishedVersion":59,"revision":22,"locale":27},{"sys":11343},{"type":12,"linkType":13,"id":14},{"sys":11345},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11347},{"url":405,"details":11348,"fileName":411,"contentType":412},{"size":407,"image":11349},{"width":409,"height":410},{"sys":11351,"fields":11354},{"id":11352,"createdAt":11353},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":11355,"slug":11356,"articleIntro":11355,"category":11357},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[11358],{"metadata":11359,"sys":11362,"fields":11369},{"tags":11360,"concepts":11361},[],[],{"space":11363,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11365,"publishedVersion":360,"revision":59,"contentType":11367,"locale":27},{"sys":11364},{"type":12,"linkType":13,"id":14},{"sys":11366},{"id":20,"type":12,"linkType":21},{"sys":11368},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11370,"metaTitle":370,"metaDescription":371,"mainTitle":11371,"subtitle":390,"heroImage":11386,"ctaButton":413,"ctaLink":414},[369],{"data":11372,"content":11373,"nodeType":71},{},[11374,11380],{"data":11375,"content":11376,"nodeType":382},{},[11377],{"data":11378,"marks":11379,"value":381,"nodeType":79},{},[],{"data":11381,"content":11382,"nodeType":84},{},[11383],{"data":11384,"marks":11385,"value":389,"nodeType":79},{},[],{"metadata":11387,"sys":11390,"fields":11395},{"tags":11388,"concepts":11389},[],[],{"space":11391,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11393,"publishedVersion":59,"revision":22,"locale":27},{"sys":11392},{"type":12,"linkType":13,"id":14},{"sys":11394},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11396},{"url":405,"details":11397,"fileName":411,"contentType":412},{"size":407,"image":11398},{"width":409,"height":410},{"sys":11400,"fields":11403},{"id":11401,"createdAt":11402},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":11404,"slug":11405,"articleIntro":11406,"category":11407},"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.",[11408],{"metadata":11409,"sys":11412,"fields":11419},{"tags":11410,"concepts":11411},[],[],{"space":11413,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11415,"publishedVersion":360,"revision":59,"contentType":11417,"locale":27},{"sys":11414},{"type":12,"linkType":13,"id":14},{"sys":11416},{"id":20,"type":12,"linkType":21},{"sys":11418},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11420,"metaTitle":370,"metaDescription":371,"mainTitle":11421,"subtitle":390,"heroImage":11436,"ctaButton":413,"ctaLink":414},[369],{"data":11422,"content":11423,"nodeType":71},{},[11424,11430],{"data":11425,"content":11426,"nodeType":382},{},[11427],{"data":11428,"marks":11429,"value":381,"nodeType":79},{},[],{"data":11431,"content":11432,"nodeType":84},{},[11433],{"data":11434,"marks":11435,"value":389,"nodeType":79},{},[],{"metadata":11437,"sys":11440,"fields":11445},{"tags":11438,"concepts":11439},[],[],{"space":11441,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11443,"publishedVersion":59,"revision":22,"locale":27},{"sys":11442},{"type":12,"linkType":13,"id":14},{"sys":11444},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11446},{"url":405,"details":11447,"fileName":411,"contentType":412},{"size":407,"image":11448},{"width":409,"height":410},{"sys":11450,"fields":11453},{"id":11451,"createdAt":11452},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":11454,"slug":11455,"articleIntro":11454,"category":11456},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[11457],{"metadata":11458,"sys":11461,"fields":11468},{"tags":11459,"concepts":11460},[],[],{"space":11462,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11464,"publishedVersion":360,"revision":59,"contentType":11466,"locale":27},{"sys":11463},{"type":12,"linkType":13,"id":14},{"sys":11465},{"id":20,"type":12,"linkType":21},{"sys":11467},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11469,"metaTitle":370,"metaDescription":371,"mainTitle":11470,"subtitle":390,"heroImage":11485,"ctaButton":413,"ctaLink":414},[369],{"data":11471,"content":11472,"nodeType":71},{},[11473,11479],{"data":11474,"content":11475,"nodeType":382},{},[11476],{"data":11477,"marks":11478,"value":381,"nodeType":79},{},[],{"data":11480,"content":11481,"nodeType":84},{},[11482],{"data":11483,"marks":11484,"value":389,"nodeType":79},{},[],{"metadata":11486,"sys":11489,"fields":11494},{"tags":11487,"concepts":11488},[],[],{"space":11490,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11492,"publishedVersion":59,"revision":22,"locale":27},{"sys":11491},{"type":12,"linkType":13,"id":14},{"sys":11493},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11495},{"url":405,"details":11496,"fileName":411,"contentType":412},{"size":407,"image":11497},{"width":409,"height":410},{"sys":11499,"fields":11502},{"id":11500,"createdAt":11501},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":11503,"slug":11504,"articleIntro":11505,"category":11506},"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.",[11507],{"metadata":11508,"sys":11511,"fields":11518},{"tags":11509,"concepts":11510},[],[],{"space":11512,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11514,"publishedVersion":360,"revision":59,"contentType":11516,"locale":27},{"sys":11513},{"type":12,"linkType":13,"id":14},{"sys":11515},{"id":20,"type":12,"linkType":21},{"sys":11517},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11519,"metaTitle":370,"metaDescription":371,"mainTitle":11520,"subtitle":390,"heroImage":11535,"ctaButton":413,"ctaLink":414},[369],{"data":11521,"content":11522,"nodeType":71},{},[11523,11529],{"data":11524,"content":11525,"nodeType":382},{},[11526],{"data":11527,"marks":11528,"value":381,"nodeType":79},{},[],{"data":11530,"content":11531,"nodeType":84},{},[11532],{"data":11533,"marks":11534,"value":389,"nodeType":79},{},[],{"metadata":11536,"sys":11539,"fields":11544},{"tags":11537,"concepts":11538},[],[],{"space":11540,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11542,"publishedVersion":59,"revision":22,"locale":27},{"sys":11541},{"type":12,"linkType":13,"id":14},{"sys":11543},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11545},{"url":405,"details":11546,"fileName":411,"contentType":412},{"size":407,"image":11547},{"width":409,"height":410},{"sys":11549,"fields":11552},{"id":11550,"createdAt":11551},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":11553,"slug":11554,"articleIntro":11553,"category":11555},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[11556],{"metadata":11557,"sys":11560,"fields":11567},{"tags":11558,"concepts":11559},[],[],{"space":11561,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11563,"publishedVersion":360,"revision":59,"contentType":11565,"locale":27},{"sys":11562},{"type":12,"linkType":13,"id":14},{"sys":11564},{"id":20,"type":12,"linkType":21},{"sys":11566},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11568,"metaTitle":370,"metaDescription":371,"mainTitle":11569,"subtitle":390,"heroImage":11584,"ctaButton":413,"ctaLink":414},[369],{"data":11570,"content":11571,"nodeType":71},{},[11572,11578],{"data":11573,"content":11574,"nodeType":382},{},[11575],{"data":11576,"marks":11577,"value":381,"nodeType":79},{},[],{"data":11579,"content":11580,"nodeType":84},{},[11581],{"data":11582,"marks":11583,"value":389,"nodeType":79},{},[],{"metadata":11585,"sys":11588,"fields":11593},{"tags":11586,"concepts":11587},[],[],{"space":11589,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11591,"publishedVersion":59,"revision":22,"locale":27},{"sys":11590},{"type":12,"linkType":13,"id":14},{"sys":11592},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11594},{"url":405,"details":11595,"fileName":411,"contentType":412},{"size":407,"image":11596},{"width":409,"height":410},{"sys":11598,"fields":11601},{"id":11599,"createdAt":11600},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":11602,"slug":11603,"articleIntro":-1,"category":11604},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[11605],{"metadata":11606,"sys":11609,"fields":11616},{"tags":11607,"concepts":11608},[],[],{"space":11610,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11612,"publishedVersion":360,"revision":59,"contentType":11614,"locale":27},{"sys":11611},{"type":12,"linkType":13,"id":14},{"sys":11613},{"id":20,"type":12,"linkType":21},{"sys":11615},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11617,"metaTitle":370,"metaDescription":371,"mainTitle":11618,"subtitle":390,"heroImage":11633,"ctaButton":413,"ctaLink":414},[369],{"data":11619,"content":11620,"nodeType":71},{},[11621,11627],{"data":11622,"content":11623,"nodeType":382},{},[11624],{"data":11625,"marks":11626,"value":381,"nodeType":79},{},[],{"data":11628,"content":11629,"nodeType":84},{},[11630],{"data":11631,"marks":11632,"value":389,"nodeType":79},{},[],{"metadata":11634,"sys":11637,"fields":11642},{"tags":11635,"concepts":11636},[],[],{"space":11638,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11640,"publishedVersion":59,"revision":22,"locale":27},{"sys":11639},{"type":12,"linkType":13,"id":14},{"sys":11641},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11643},{"url":405,"details":11644,"fileName":411,"contentType":412},{"size":407,"image":11645},{"width":409,"height":410},{"sys":11647,"fields":11650},{"id":11648,"createdAt":11649},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11651,"slug":11652,"articleIntro":11651,"category":11653},"Compte 6256 - Missions","compte-6256-missions",[11654],{"metadata":11655,"sys":11658,"fields":11665},{"tags":11656,"concepts":11657},[],[],{"space":11659,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11661,"publishedVersion":360,"revision":59,"contentType":11663,"locale":27},{"sys":11660},{"type":12,"linkType":13,"id":14},{"sys":11662},{"id":20,"type":12,"linkType":21},{"sys":11664},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11666,"metaTitle":370,"metaDescription":371,"mainTitle":11667,"subtitle":390,"heroImage":11682,"ctaButton":413,"ctaLink":414},[369],{"data":11668,"content":11669,"nodeType":71},{},[11670,11676],{"data":11671,"content":11672,"nodeType":382},{},[11673],{"data":11674,"marks":11675,"value":381,"nodeType":79},{},[],{"data":11677,"content":11678,"nodeType":84},{},[11679],{"data":11680,"marks":11681,"value":389,"nodeType":79},{},[],{"metadata":11683,"sys":11686,"fields":11691},{"tags":11684,"concepts":11685},[],[],{"space":11687,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11689,"publishedVersion":59,"revision":22,"locale":27},{"sys":11688},{"type":12,"linkType":13,"id":14},{"sys":11690},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11692},{"url":405,"details":11693,"fileName":411,"contentType":412},{"size":407,"image":11694},{"width":409,"height":410},{"sys":11696,"fields":11699},{"id":11697,"createdAt":11698},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":11700,"slug":11701,"articleIntro":11700,"category":11702},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[11703],{"metadata":11704,"sys":11707,"fields":11714},{"tags":11705,"concepts":11706},[],[],{"space":11708,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11710,"publishedVersion":360,"revision":59,"contentType":11712,"locale":27},{"sys":11709},{"type":12,"linkType":13,"id":14},{"sys":11711},{"id":20,"type":12,"linkType":21},{"sys":11713},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11715,"metaTitle":370,"metaDescription":371,"mainTitle":11716,"subtitle":390,"heroImage":11731,"ctaButton":413,"ctaLink":414},[369],{"data":11717,"content":11718,"nodeType":71},{},[11719,11725],{"data":11720,"content":11721,"nodeType":382},{},[11722],{"data":11723,"marks":11724,"value":381,"nodeType":79},{},[],{"data":11726,"content":11727,"nodeType":84},{},[11728],{"data":11729,"marks":11730,"value":389,"nodeType":79},{},[],{"metadata":11732,"sys":11735,"fields":11740},{"tags":11733,"concepts":11734},[],[],{"space":11736,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11738,"publishedVersion":59,"revision":22,"locale":27},{"sys":11737},{"type":12,"linkType":13,"id":14},{"sys":11739},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11741},{"url":405,"details":11742,"fileName":411,"contentType":412},{"size":407,"image":11743},{"width":409,"height":410},{"sys":11745,"fields":11748},{"id":11746,"createdAt":11747},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":11749,"slug":11750,"articleIntro":11749,"category":11751},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[11752],{"metadata":11753,"sys":11756,"fields":11763},{"tags":11754,"concepts":11755},[],[],{"space":11757,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11759,"publishedVersion":360,"revision":59,"contentType":11761,"locale":27},{"sys":11758},{"type":12,"linkType":13,"id":14},{"sys":11760},{"id":20,"type":12,"linkType":21},{"sys":11762},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11764,"metaTitle":370,"metaDescription":371,"mainTitle":11765,"subtitle":390,"heroImage":11780,"ctaButton":413,"ctaLink":414},[369],{"data":11766,"content":11767,"nodeType":71},{},[11768,11774],{"data":11769,"content":11770,"nodeType":382},{},[11771],{"data":11772,"marks":11773,"value":381,"nodeType":79},{},[],{"data":11775,"content":11776,"nodeType":84},{},[11777],{"data":11778,"marks":11779,"value":389,"nodeType":79},{},[],{"metadata":11781,"sys":11784,"fields":11789},{"tags":11782,"concepts":11783},[],[],{"space":11785,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11787,"publishedVersion":59,"revision":22,"locale":27},{"sys":11786},{"type":12,"linkType":13,"id":14},{"sys":11788},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11790},{"url":405,"details":11791,"fileName":411,"contentType":412},{"size":407,"image":11792},{"width":409,"height":410},{"sys":11794,"fields":11797},{"id":11795,"createdAt":11796},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":11798,"slug":11799,"articleIntro":11798,"category":11800},"618 - Divers","compte-618-divers",[11801],{"metadata":11802,"sys":11805,"fields":11812},{"tags":11803,"concepts":11804},[],[],{"space":11806,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11808,"publishedVersion":360,"revision":59,"contentType":11810,"locale":27},{"sys":11807},{"type":12,"linkType":13,"id":14},{"sys":11809},{"id":20,"type":12,"linkType":21},{"sys":11811},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11813,"metaTitle":370,"metaDescription":371,"mainTitle":11814,"subtitle":390,"heroImage":11829,"ctaButton":413,"ctaLink":414},[369],{"data":11815,"content":11816,"nodeType":71},{},[11817,11823],{"data":11818,"content":11819,"nodeType":382},{},[11820],{"data":11821,"marks":11822,"value":381,"nodeType":79},{},[],{"data":11824,"content":11825,"nodeType":84},{},[11826],{"data":11827,"marks":11828,"value":389,"nodeType":79},{},[],{"metadata":11830,"sys":11833,"fields":11838},{"tags":11831,"concepts":11832},[],[],{"space":11834,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11836,"publishedVersion":59,"revision":22,"locale":27},{"sys":11835},{"type":12,"linkType":13,"id":14},{"sys":11837},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11839},{"url":405,"details":11840,"fileName":411,"contentType":412},{"size":407,"image":11841},{"width":409,"height":410},{"sys":11843,"fields":11846},{"id":11844,"createdAt":11845},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":11847,"slug":11848,"articleIntro":11847,"category":11849},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[11850],{"metadata":11851,"sys":11854,"fields":11861},{"tags":11852,"concepts":11853},[],[],{"space":11855,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11857,"publishedVersion":360,"revision":59,"contentType":11859,"locale":27},{"sys":11856},{"type":12,"linkType":13,"id":14},{"sys":11858},{"id":20,"type":12,"linkType":21},{"sys":11860},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11862,"metaTitle":370,"metaDescription":371,"mainTitle":11863,"subtitle":390,"heroImage":11878,"ctaButton":413,"ctaLink":414},[369],{"data":11864,"content":11865,"nodeType":71},{},[11866,11872],{"data":11867,"content":11868,"nodeType":382},{},[11869],{"data":11870,"marks":11871,"value":381,"nodeType":79},{},[],{"data":11873,"content":11874,"nodeType":84},{},[11875],{"data":11876,"marks":11877,"value":389,"nodeType":79},{},[],{"metadata":11879,"sys":11882,"fields":11887},{"tags":11880,"concepts":11881},[],[],{"space":11883,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11885,"publishedVersion":59,"revision":22,"locale":27},{"sys":11884},{"type":12,"linkType":13,"id":14},{"sys":11886},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11888},{"url":405,"details":11889,"fileName":411,"contentType":412},{"size":407,"image":11890},{"width":409,"height":410},{"sys":11892,"fields":11895},{"id":11893,"createdAt":11894},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":11896,"slug":11897,"articleIntro":-1,"category":11898},"Compte 6226 - Honoraires","compte-6226-honoraires",[11899],{"metadata":11900,"sys":11903,"fields":11910},{"tags":11901,"concepts":11902},[],[],{"space":11904,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11906,"publishedVersion":360,"revision":59,"contentType":11908,"locale":27},{"sys":11905},{"type":12,"linkType":13,"id":14},{"sys":11907},{"id":20,"type":12,"linkType":21},{"sys":11909},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11911,"metaTitle":370,"metaDescription":371,"mainTitle":11912,"subtitle":390,"heroImage":11927,"ctaButton":413,"ctaLink":414},[369],{"data":11913,"content":11914,"nodeType":71},{},[11915,11921],{"data":11916,"content":11917,"nodeType":382},{},[11918],{"data":11919,"marks":11920,"value":381,"nodeType":79},{},[],{"data":11922,"content":11923,"nodeType":84},{},[11924],{"data":11925,"marks":11926,"value":389,"nodeType":79},{},[],{"metadata":11928,"sys":11931,"fields":11936},{"tags":11929,"concepts":11930},[],[],{"space":11932,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11934,"publishedVersion":59,"revision":22,"locale":27},{"sys":11933},{"type":12,"linkType":13,"id":14},{"sys":11935},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11937},{"url":405,"details":11938,"fileName":411,"contentType":412},{"size":407,"image":11939},{"width":409,"height":410},{"sys":11941,"fields":11944},{"id":11942,"createdAt":11943},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":11945,"slug":11946,"articleIntro":11945,"category":11947},"Compte 502 - Actions propres","compte-502-actions-propres",[11948],{"metadata":11949,"sys":11952,"fields":11959},{"tags":11950,"concepts":11951},[],[],{"space":11953,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":11955,"publishedVersion":360,"revision":59,"contentType":11957,"locale":27},{"sys":11954},{"type":12,"linkType":13,"id":14},{"sys":11956},{"id":20,"type":12,"linkType":21},{"sys":11958},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":11960,"metaTitle":370,"metaDescription":371,"mainTitle":11961,"subtitle":390,"heroImage":11976,"ctaButton":413,"ctaLink":414},[369],{"data":11962,"content":11963,"nodeType":71},{},[11964,11970],{"data":11965,"content":11966,"nodeType":382},{},[11967],{"data":11968,"marks":11969,"value":381,"nodeType":79},{},[],{"data":11971,"content":11972,"nodeType":84},{},[11973],{"data":11974,"marks":11975,"value":389,"nodeType":79},{},[],{"metadata":11977,"sys":11980,"fields":11985},{"tags":11978,"concepts":11979},[],[],{"space":11981,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":11983,"publishedVersion":59,"revision":22,"locale":27},{"sys":11982},{"type":12,"linkType":13,"id":14},{"sys":11984},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":11986},{"url":405,"details":11987,"fileName":411,"contentType":412},{"size":407,"image":11988},{"width":409,"height":410},{"sys":11990,"fields":11993},{"id":11991,"createdAt":11992},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":11994,"slug":11995,"articleIntro":11994,"category":11996},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[11997],{"metadata":11998,"sys":12001,"fields":12008},{"tags":11999,"concepts":12000},[],[],{"space":12002,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12004,"publishedVersion":360,"revision":59,"contentType":12006,"locale":27},{"sys":12003},{"type":12,"linkType":13,"id":14},{"sys":12005},{"id":20,"type":12,"linkType":21},{"sys":12007},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12009,"metaTitle":370,"metaDescription":371,"mainTitle":12010,"subtitle":390,"heroImage":12025,"ctaButton":413,"ctaLink":414},[369],{"data":12011,"content":12012,"nodeType":71},{},[12013,12019],{"data":12014,"content":12015,"nodeType":382},{},[12016],{"data":12017,"marks":12018,"value":381,"nodeType":79},{},[],{"data":12020,"content":12021,"nodeType":84},{},[12022],{"data":12023,"marks":12024,"value":389,"nodeType":79},{},[],{"metadata":12026,"sys":12029,"fields":12034},{"tags":12027,"concepts":12028},[],[],{"space":12030,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12032,"publishedVersion":59,"revision":22,"locale":27},{"sys":12031},{"type":12,"linkType":13,"id":14},{"sys":12033},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12035},{"url":405,"details":12036,"fileName":411,"contentType":412},{"size":407,"image":12037},{"width":409,"height":410},{"sys":12039,"fields":12042},{"id":12040,"createdAt":12041},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":12043,"slug":12044,"articleIntro":12043,"category":12045},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[12046],{"metadata":12047,"sys":12050,"fields":12057},{"tags":12048,"concepts":12049},[],[],{"space":12051,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12053,"publishedVersion":360,"revision":59,"contentType":12055,"locale":27},{"sys":12052},{"type":12,"linkType":13,"id":14},{"sys":12054},{"id":20,"type":12,"linkType":21},{"sys":12056},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12058,"metaTitle":370,"metaDescription":371,"mainTitle":12059,"subtitle":390,"heroImage":12074,"ctaButton":413,"ctaLink":414},[369],{"data":12060,"content":12061,"nodeType":71},{},[12062,12068],{"data":12063,"content":12064,"nodeType":382},{},[12065],{"data":12066,"marks":12067,"value":381,"nodeType":79},{},[],{"data":12069,"content":12070,"nodeType":84},{},[12071],{"data":12072,"marks":12073,"value":389,"nodeType":79},{},[],{"metadata":12075,"sys":12078,"fields":12083},{"tags":12076,"concepts":12077},[],[],{"space":12079,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12081,"publishedVersion":59,"revision":22,"locale":27},{"sys":12080},{"type":12,"linkType":13,"id":14},{"sys":12082},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12084},{"url":405,"details":12085,"fileName":411,"contentType":412},{"size":407,"image":12086},{"width":409,"height":410},{"sys":12088,"fields":12091},{"id":12089,"createdAt":12090},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":12092,"slug":12093,"articleIntro":12092,"category":12094},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[12095],{"metadata":12096,"sys":12099,"fields":12106},{"tags":12097,"concepts":12098},[],[],{"space":12100,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12102,"publishedVersion":360,"revision":59,"contentType":12104,"locale":27},{"sys":12101},{"type":12,"linkType":13,"id":14},{"sys":12103},{"id":20,"type":12,"linkType":21},{"sys":12105},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12107,"metaTitle":370,"metaDescription":371,"mainTitle":12108,"subtitle":390,"heroImage":12123,"ctaButton":413,"ctaLink":414},[369],{"data":12109,"content":12110,"nodeType":71},{},[12111,12117],{"data":12112,"content":12113,"nodeType":382},{},[12114],{"data":12115,"marks":12116,"value":381,"nodeType":79},{},[],{"data":12118,"content":12119,"nodeType":84},{},[12120],{"data":12121,"marks":12122,"value":389,"nodeType":79},{},[],{"metadata":12124,"sys":12127,"fields":12132},{"tags":12125,"concepts":12126},[],[],{"space":12128,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12130,"publishedVersion":59,"revision":22,"locale":27},{"sys":12129},{"type":12,"linkType":13,"id":14},{"sys":12131},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12133},{"url":405,"details":12134,"fileName":411,"contentType":412},{"size":407,"image":12135},{"width":409,"height":410},{"sys":12137,"fields":12140},{"id":12138,"createdAt":12139},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12141,"slug":12142,"articleIntro":12141,"category":12143},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12144],{"metadata":12145,"sys":12148,"fields":12155},{"tags":12146,"concepts":12147},[],[],{"space":12149,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12151,"publishedVersion":360,"revision":59,"contentType":12153,"locale":27},{"sys":12150},{"type":12,"linkType":13,"id":14},{"sys":12152},{"id":20,"type":12,"linkType":21},{"sys":12154},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12156,"metaTitle":370,"metaDescription":371,"mainTitle":12157,"subtitle":390,"heroImage":12172,"ctaButton":413,"ctaLink":414},[369],{"data":12158,"content":12159,"nodeType":71},{},[12160,12166],{"data":12161,"content":12162,"nodeType":382},{},[12163],{"data":12164,"marks":12165,"value":381,"nodeType":79},{},[],{"data":12167,"content":12168,"nodeType":84},{},[12169],{"data":12170,"marks":12171,"value":389,"nodeType":79},{},[],{"metadata":12173,"sys":12176,"fields":12181},{"tags":12174,"concepts":12175},[],[],{"space":12177,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12179,"publishedVersion":59,"revision":22,"locale":27},{"sys":12178},{"type":12,"linkType":13,"id":14},{"sys":12180},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12182},{"url":405,"details":12183,"fileName":411,"contentType":412},{"size":407,"image":12184},{"width":409,"height":410},{"sys":12186,"fields":12189},{"id":12187,"createdAt":12188},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":12190,"slug":12191,"articleIntro":12190,"category":12192},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[12193],{"metadata":12194,"sys":12197,"fields":12204},{"tags":12195,"concepts":12196},[],[],{"space":12198,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12200,"publishedVersion":360,"revision":59,"contentType":12202,"locale":27},{"sys":12199},{"type":12,"linkType":13,"id":14},{"sys":12201},{"id":20,"type":12,"linkType":21},{"sys":12203},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12205,"metaTitle":370,"metaDescription":371,"mainTitle":12206,"subtitle":390,"heroImage":12221,"ctaButton":413,"ctaLink":414},[369],{"data":12207,"content":12208,"nodeType":71},{},[12209,12215],{"data":12210,"content":12211,"nodeType":382},{},[12212],{"data":12213,"marks":12214,"value":381,"nodeType":79},{},[],{"data":12216,"content":12217,"nodeType":84},{},[12218],{"data":12219,"marks":12220,"value":389,"nodeType":79},{},[],{"metadata":12222,"sys":12225,"fields":12230},{"tags":12223,"concepts":12224},[],[],{"space":12226,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12228,"publishedVersion":59,"revision":22,"locale":27},{"sys":12227},{"type":12,"linkType":13,"id":14},{"sys":12229},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12231},{"url":405,"details":12232,"fileName":411,"contentType":412},{"size":407,"image":12233},{"width":409,"height":410},{"sys":12235,"fields":12238},{"id":12236,"createdAt":12237},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":12239,"slug":12240,"articleIntro":12239,"category":12241},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[12242],{"metadata":12243,"sys":12246,"fields":12253},{"tags":12244,"concepts":12245},[],[],{"space":12247,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12249,"publishedVersion":360,"revision":59,"contentType":12251,"locale":27},{"sys":12248},{"type":12,"linkType":13,"id":14},{"sys":12250},{"id":20,"type":12,"linkType":21},{"sys":12252},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12254,"metaTitle":370,"metaDescription":371,"mainTitle":12255,"subtitle":390,"heroImage":12270,"ctaButton":413,"ctaLink":414},[369],{"data":12256,"content":12257,"nodeType":71},{},[12258,12264],{"data":12259,"content":12260,"nodeType":382},{},[12261],{"data":12262,"marks":12263,"value":381,"nodeType":79},{},[],{"data":12265,"content":12266,"nodeType":84},{},[12267],{"data":12268,"marks":12269,"value":389,"nodeType":79},{},[],{"metadata":12271,"sys":12274,"fields":12279},{"tags":12272,"concepts":12273},[],[],{"space":12275,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12277,"publishedVersion":59,"revision":22,"locale":27},{"sys":12276},{"type":12,"linkType":13,"id":14},{"sys":12278},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12280},{"url":405,"details":12281,"fileName":411,"contentType":412},{"size":407,"image":12282},{"width":409,"height":410},{"sys":12284,"fields":12287},{"id":12285,"createdAt":12286},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":12288,"slug":12289,"articleIntro":12288,"category":12290},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[12291],{"metadata":12292,"sys":12295,"fields":12302},{"tags":12293,"concepts":12294},[],[],{"space":12296,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12298,"publishedVersion":360,"revision":59,"contentType":12300,"locale":27},{"sys":12297},{"type":12,"linkType":13,"id":14},{"sys":12299},{"id":20,"type":12,"linkType":21},{"sys":12301},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12303,"metaTitle":370,"metaDescription":371,"mainTitle":12304,"subtitle":390,"heroImage":12319,"ctaButton":413,"ctaLink":414},[369],{"data":12305,"content":12306,"nodeType":71},{},[12307,12313],{"data":12308,"content":12309,"nodeType":382},{},[12310],{"data":12311,"marks":12312,"value":381,"nodeType":79},{},[],{"data":12314,"content":12315,"nodeType":84},{},[12316],{"data":12317,"marks":12318,"value":389,"nodeType":79},{},[],{"metadata":12320,"sys":12323,"fields":12328},{"tags":12321,"concepts":12322},[],[],{"space":12324,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12326,"publishedVersion":59,"revision":22,"locale":27},{"sys":12325},{"type":12,"linkType":13,"id":14},{"sys":12327},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12329},{"url":405,"details":12330,"fileName":411,"contentType":412},{"size":407,"image":12331},{"width":409,"height":410},{"sys":12333,"fields":12336},{"id":12334,"createdAt":12335},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":12337,"slug":12338,"articleIntro":12337,"category":12339},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[12340],{"metadata":12341,"sys":12344,"fields":12351},{"tags":12342,"concepts":12343},[],[],{"space":12345,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12347,"publishedVersion":360,"revision":59,"contentType":12349,"locale":27},{"sys":12346},{"type":12,"linkType":13,"id":14},{"sys":12348},{"id":20,"type":12,"linkType":21},{"sys":12350},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12352,"metaTitle":370,"metaDescription":371,"mainTitle":12353,"subtitle":390,"heroImage":12368,"ctaButton":413,"ctaLink":414},[369],{"data":12354,"content":12355,"nodeType":71},{},[12356,12362],{"data":12357,"content":12358,"nodeType":382},{},[12359],{"data":12360,"marks":12361,"value":381,"nodeType":79},{},[],{"data":12363,"content":12364,"nodeType":84},{},[12365],{"data":12366,"marks":12367,"value":389,"nodeType":79},{},[],{"metadata":12369,"sys":12372,"fields":12377},{"tags":12370,"concepts":12371},[],[],{"space":12373,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12375,"publishedVersion":59,"revision":22,"locale":27},{"sys":12374},{"type":12,"linkType":13,"id":14},{"sys":12376},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12378},{"url":405,"details":12379,"fileName":411,"contentType":412},{"size":407,"image":12380},{"width":409,"height":410},{"sys":12382,"fields":12385},{"id":12383,"createdAt":12384},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":12386,"slug":12387,"articleIntro":12386,"category":12388},"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",[12389],{"metadata":12390,"sys":12393,"fields":12400},{"tags":12391,"concepts":12392},[],[],{"space":12394,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12396,"publishedVersion":360,"revision":59,"contentType":12398,"locale":27},{"sys":12395},{"type":12,"linkType":13,"id":14},{"sys":12397},{"id":20,"type":12,"linkType":21},{"sys":12399},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12401,"metaTitle":370,"metaDescription":371,"mainTitle":12402,"subtitle":390,"heroImage":12417,"ctaButton":413,"ctaLink":414},[369],{"data":12403,"content":12404,"nodeType":71},{},[12405,12411],{"data":12406,"content":12407,"nodeType":382},{},[12408],{"data":12409,"marks":12410,"value":381,"nodeType":79},{},[],{"data":12412,"content":12413,"nodeType":84},{},[12414],{"data":12415,"marks":12416,"value":389,"nodeType":79},{},[],{"metadata":12418,"sys":12421,"fields":12426},{"tags":12419,"concepts":12420},[],[],{"space":12422,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12424,"publishedVersion":59,"revision":22,"locale":27},{"sys":12423},{"type":12,"linkType":13,"id":14},{"sys":12425},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12427},{"url":405,"details":12428,"fileName":411,"contentType":412},{"size":407,"image":12429},{"width":409,"height":410},{"sys":12431,"fields":12434},{"id":12432,"createdAt":12433},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":12435,"slug":12436,"articleIntro":12435,"category":12437},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[12438],{"metadata":12439,"sys":12442,"fields":12449},{"tags":12440,"concepts":12441},[],[],{"space":12443,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12445,"publishedVersion":360,"revision":59,"contentType":12447,"locale":27},{"sys":12444},{"type":12,"linkType":13,"id":14},{"sys":12446},{"id":20,"type":12,"linkType":21},{"sys":12448},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12450,"metaTitle":370,"metaDescription":371,"mainTitle":12451,"subtitle":390,"heroImage":12466,"ctaButton":413,"ctaLink":414},[369],{"data":12452,"content":12453,"nodeType":71},{},[12454,12460],{"data":12455,"content":12456,"nodeType":382},{},[12457],{"data":12458,"marks":12459,"value":381,"nodeType":79},{},[],{"data":12461,"content":12462,"nodeType":84},{},[12463],{"data":12464,"marks":12465,"value":389,"nodeType":79},{},[],{"metadata":12467,"sys":12470,"fields":12475},{"tags":12468,"concepts":12469},[],[],{"space":12471,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12473,"publishedVersion":59,"revision":22,"locale":27},{"sys":12472},{"type":12,"linkType":13,"id":14},{"sys":12474},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12476},{"url":405,"details":12477,"fileName":411,"contentType":412},{"size":407,"image":12478},{"width":409,"height":410},{"sys":12480,"fields":12483},{"id":12481,"createdAt":12482},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":12484,"slug":12485,"articleIntro":12484,"category":12486},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[12487],{"metadata":12488,"sys":12491,"fields":12498},{"tags":12489,"concepts":12490},[],[],{"space":12492,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12494,"publishedVersion":360,"revision":59,"contentType":12496,"locale":27},{"sys":12493},{"type":12,"linkType":13,"id":14},{"sys":12495},{"id":20,"type":12,"linkType":21},{"sys":12497},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12499,"metaTitle":370,"metaDescription":371,"mainTitle":12500,"subtitle":390,"heroImage":12515,"ctaButton":413,"ctaLink":414},[369],{"data":12501,"content":12502,"nodeType":71},{},[12503,12509],{"data":12504,"content":12505,"nodeType":382},{},[12506],{"data":12507,"marks":12508,"value":381,"nodeType":79},{},[],{"data":12510,"content":12511,"nodeType":84},{},[12512],{"data":12513,"marks":12514,"value":389,"nodeType":79},{},[],{"metadata":12516,"sys":12519,"fields":12524},{"tags":12517,"concepts":12518},[],[],{"space":12520,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12522,"publishedVersion":59,"revision":22,"locale":27},{"sys":12521},{"type":12,"linkType":13,"id":14},{"sys":12523},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12525},{"url":405,"details":12526,"fileName":411,"contentType":412},{"size":407,"image":12527},{"width":409,"height":410},{"sys":12529,"fields":12532},{"id":12530,"createdAt":12531},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":12533,"slug":12534,"articleIntro":12533,"category":12535},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[12536],{"metadata":12537,"sys":12540,"fields":12547},{"tags":12538,"concepts":12539},[],[],{"space":12541,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12543,"publishedVersion":360,"revision":59,"contentType":12545,"locale":27},{"sys":12542},{"type":12,"linkType":13,"id":14},{"sys":12544},{"id":20,"type":12,"linkType":21},{"sys":12546},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12548,"metaTitle":370,"metaDescription":371,"mainTitle":12549,"subtitle":390,"heroImage":12564,"ctaButton":413,"ctaLink":414},[369],{"data":12550,"content":12551,"nodeType":71},{},[12552,12558],{"data":12553,"content":12554,"nodeType":382},{},[12555],{"data":12556,"marks":12557,"value":381,"nodeType":79},{},[],{"data":12559,"content":12560,"nodeType":84},{},[12561],{"data":12562,"marks":12563,"value":389,"nodeType":79},{},[],{"metadata":12565,"sys":12568,"fields":12573},{"tags":12566,"concepts":12567},[],[],{"space":12569,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12571,"publishedVersion":59,"revision":22,"locale":27},{"sys":12570},{"type":12,"linkType":13,"id":14},{"sys":12572},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12574},{"url":405,"details":12575,"fileName":411,"contentType":412},{"size":407,"image":12576},{"width":409,"height":410},{"sys":12578,"fields":12581},{"id":12579,"createdAt":12580},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":12582,"slug":12583,"articleIntro":12582,"category":12584},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[12585],{"metadata":12586,"sys":12589,"fields":12596},{"tags":12587,"concepts":12588},[],[],{"space":12590,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12592,"publishedVersion":360,"revision":59,"contentType":12594,"locale":27},{"sys":12591},{"type":12,"linkType":13,"id":14},{"sys":12593},{"id":20,"type":12,"linkType":21},{"sys":12595},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12597,"metaTitle":370,"metaDescription":371,"mainTitle":12598,"subtitle":390,"heroImage":12613,"ctaButton":413,"ctaLink":414},[369],{"data":12599,"content":12600,"nodeType":71},{},[12601,12607],{"data":12602,"content":12603,"nodeType":382},{},[12604],{"data":12605,"marks":12606,"value":381,"nodeType":79},{},[],{"data":12608,"content":12609,"nodeType":84},{},[12610],{"data":12611,"marks":12612,"value":389,"nodeType":79},{},[],{"metadata":12614,"sys":12617,"fields":12622},{"tags":12615,"concepts":12616},[],[],{"space":12618,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12620,"publishedVersion":59,"revision":22,"locale":27},{"sys":12619},{"type":12,"linkType":13,"id":14},{"sys":12621},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12623},{"url":405,"details":12624,"fileName":411,"contentType":412},{"size":407,"image":12625},{"width":409,"height":410},{"sys":12627,"fields":12630},{"id":12628,"createdAt":12629},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":12631,"slug":12632,"articleIntro":-1,"category":12633},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[12634],{"metadata":12635,"sys":12638,"fields":12645},{"tags":12636,"concepts":12637},[],[],{"space":12639,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12641,"publishedVersion":360,"revision":59,"contentType":12643,"locale":27},{"sys":12640},{"type":12,"linkType":13,"id":14},{"sys":12642},{"id":20,"type":12,"linkType":21},{"sys":12644},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12646,"metaTitle":370,"metaDescription":371,"mainTitle":12647,"subtitle":390,"heroImage":12662,"ctaButton":413,"ctaLink":414},[369],{"data":12648,"content":12649,"nodeType":71},{},[12650,12656],{"data":12651,"content":12652,"nodeType":382},{},[12653],{"data":12654,"marks":12655,"value":381,"nodeType":79},{},[],{"data":12657,"content":12658,"nodeType":84},{},[12659],{"data":12660,"marks":12661,"value":389,"nodeType":79},{},[],{"metadata":12663,"sys":12666,"fields":12671},{"tags":12664,"concepts":12665},[],[],{"space":12667,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12669,"publishedVersion":59,"revision":22,"locale":27},{"sys":12668},{"type":12,"linkType":13,"id":14},{"sys":12670},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12672},{"url":405,"details":12673,"fileName":411,"contentType":412},{"size":407,"image":12674},{"width":409,"height":410},{"sys":12676,"fields":12679},{"id":12677,"createdAt":12678},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":12680,"slug":12681,"articleIntro":12680,"category":12682},"1688 - Intérêts courus","compte-1688-interets-courus",[12683],{"metadata":12684,"sys":12687,"fields":12694},{"tags":12685,"concepts":12686},[],[],{"space":12688,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12690,"publishedVersion":360,"revision":59,"contentType":12692,"locale":27},{"sys":12689},{"type":12,"linkType":13,"id":14},{"sys":12691},{"id":20,"type":12,"linkType":21},{"sys":12693},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12695,"metaTitle":370,"metaDescription":371,"mainTitle":12696,"subtitle":390,"heroImage":12711,"ctaButton":413,"ctaLink":414},[369],{"data":12697,"content":12698,"nodeType":71},{},[12699,12705],{"data":12700,"content":12701,"nodeType":382},{},[12702],{"data":12703,"marks":12704,"value":381,"nodeType":79},{},[],{"data":12706,"content":12707,"nodeType":84},{},[12708],{"data":12709,"marks":12710,"value":389,"nodeType":79},{},[],{"metadata":12712,"sys":12715,"fields":12720},{"tags":12713,"concepts":12714},[],[],{"space":12716,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12718,"publishedVersion":59,"revision":22,"locale":27},{"sys":12717},{"type":12,"linkType":13,"id":14},{"sys":12719},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12721},{"url":405,"details":12722,"fileName":411,"contentType":412},{"size":407,"image":12723},{"width":409,"height":410},{"sys":12725,"fields":12728},{"id":12726,"createdAt":12727},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":12729,"slug":12730,"articleIntro":12729,"category":12731},"206 - Droit au bail","compte-206-droit-au-bail",[12732],{"metadata":12733,"sys":12736,"fields":12743},{"tags":12734,"concepts":12735},[],[],{"space":12737,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12739,"publishedVersion":360,"revision":59,"contentType":12741,"locale":27},{"sys":12738},{"type":12,"linkType":13,"id":14},{"sys":12740},{"id":20,"type":12,"linkType":21},{"sys":12742},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12744,"metaTitle":370,"metaDescription":371,"mainTitle":12745,"subtitle":390,"heroImage":12760,"ctaButton":413,"ctaLink":414},[369],{"data":12746,"content":12747,"nodeType":71},{},[12748,12754],{"data":12749,"content":12750,"nodeType":382},{},[12751],{"data":12752,"marks":12753,"value":381,"nodeType":79},{},[],{"data":12755,"content":12756,"nodeType":84},{},[12757],{"data":12758,"marks":12759,"value":389,"nodeType":79},{},[],{"metadata":12761,"sys":12764,"fields":12769},{"tags":12762,"concepts":12763},[],[],{"space":12765,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12767,"publishedVersion":59,"revision":22,"locale":27},{"sys":12766},{"type":12,"linkType":13,"id":14},{"sys":12768},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12770},{"url":405,"details":12771,"fileName":411,"contentType":412},{"size":407,"image":12772},{"width":409,"height":410},{"sys":12774,"fields":12777},{"id":12775,"createdAt":12776},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":12778,"slug":12779,"articleIntro":-1,"category":12780},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[12781],{"metadata":12782,"sys":12785,"fields":12792},{"tags":12783,"concepts":12784},[],[],{"space":12786,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12788,"publishedVersion":360,"revision":59,"contentType":12790,"locale":27},{"sys":12787},{"type":12,"linkType":13,"id":14},{"sys":12789},{"id":20,"type":12,"linkType":21},{"sys":12791},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12793,"metaTitle":370,"metaDescription":371,"mainTitle":12794,"subtitle":390,"heroImage":12809,"ctaButton":413,"ctaLink":414},[369],{"data":12795,"content":12796,"nodeType":71},{},[12797,12803],{"data":12798,"content":12799,"nodeType":382},{},[12800],{"data":12801,"marks":12802,"value":381,"nodeType":79},{},[],{"data":12804,"content":12805,"nodeType":84},{},[12806],{"data":12807,"marks":12808,"value":389,"nodeType":79},{},[],{"metadata":12810,"sys":12813,"fields":12818},{"tags":12811,"concepts":12812},[],[],{"space":12814,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12816,"publishedVersion":59,"revision":22,"locale":27},{"sys":12815},{"type":12,"linkType":13,"id":14},{"sys":12817},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12819},{"url":405,"details":12820,"fileName":411,"contentType":412},{"size":407,"image":12821},{"width":409,"height":410},{"sys":12823,"fields":12826},{"id":12824,"createdAt":12825},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":12827,"slug":12828,"articleIntro":12827,"category":12829},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[12830],{"metadata":12831,"sys":12834,"fields":12841},{"tags":12832,"concepts":12833},[],[],{"space":12835,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12837,"publishedVersion":360,"revision":59,"contentType":12839,"locale":27},{"sys":12836},{"type":12,"linkType":13,"id":14},{"sys":12838},{"id":20,"type":12,"linkType":21},{"sys":12840},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12842,"metaTitle":370,"metaDescription":371,"mainTitle":12843,"subtitle":390,"heroImage":12858,"ctaButton":413,"ctaLink":414},[369],{"data":12844,"content":12845,"nodeType":71},{},[12846,12852],{"data":12847,"content":12848,"nodeType":382},{},[12849],{"data":12850,"marks":12851,"value":381,"nodeType":79},{},[],{"data":12853,"content":12854,"nodeType":84},{},[12855],{"data":12856,"marks":12857,"value":389,"nodeType":79},{},[],{"metadata":12859,"sys":12862,"fields":12867},{"tags":12860,"concepts":12861},[],[],{"space":12863,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12865,"publishedVersion":59,"revision":22,"locale":27},{"sys":12864},{"type":12,"linkType":13,"id":14},{"sys":12866},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12868},{"url":405,"details":12869,"fileName":411,"contentType":412},{"size":407,"image":12870},{"width":409,"height":410},{"sys":12872,"fields":12875},{"id":12873,"createdAt":12874},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":12876,"slug":12877,"articleIntro":-1,"category":12878},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[12879],{"metadata":12880,"sys":12883,"fields":12890},{"tags":12881,"concepts":12882},[],[],{"space":12884,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12886,"publishedVersion":360,"revision":59,"contentType":12888,"locale":27},{"sys":12885},{"type":12,"linkType":13,"id":14},{"sys":12887},{"id":20,"type":12,"linkType":21},{"sys":12889},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12891,"metaTitle":370,"metaDescription":371,"mainTitle":12892,"subtitle":390,"heroImage":12907,"ctaButton":413,"ctaLink":414},[369],{"data":12893,"content":12894,"nodeType":71},{},[12895,12901],{"data":12896,"content":12897,"nodeType":382},{},[12898],{"data":12899,"marks":12900,"value":381,"nodeType":79},{},[],{"data":12902,"content":12903,"nodeType":84},{},[12904],{"data":12905,"marks":12906,"value":389,"nodeType":79},{},[],{"metadata":12908,"sys":12911,"fields":12916},{"tags":12909,"concepts":12910},[],[],{"space":12912,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12914,"publishedVersion":59,"revision":22,"locale":27},{"sys":12913},{"type":12,"linkType":13,"id":14},{"sys":12915},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12917},{"url":405,"details":12918,"fileName":411,"contentType":412},{"size":407,"image":12919},{"width":409,"height":410},{"sys":12921,"fields":12924},{"id":12922,"createdAt":12923},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":12925,"slug":12926,"articleIntro":12925,"category":12927},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[12928],{"metadata":12929,"sys":12932,"fields":12939},{"tags":12930,"concepts":12931},[],[],{"space":12933,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12935,"publishedVersion":360,"revision":59,"contentType":12937,"locale":27},{"sys":12934},{"type":12,"linkType":13,"id":14},{"sys":12936},{"id":20,"type":12,"linkType":21},{"sys":12938},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12940,"metaTitle":370,"metaDescription":371,"mainTitle":12941,"subtitle":390,"heroImage":12956,"ctaButton":413,"ctaLink":414},[369],{"data":12942,"content":12943,"nodeType":71},{},[12944,12950],{"data":12945,"content":12946,"nodeType":382},{},[12947],{"data":12948,"marks":12949,"value":381,"nodeType":79},{},[],{"data":12951,"content":12952,"nodeType":84},{},[12953],{"data":12954,"marks":12955,"value":389,"nodeType":79},{},[],{"metadata":12957,"sys":12960,"fields":12965},{"tags":12958,"concepts":12959},[],[],{"space":12961,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":12963,"publishedVersion":59,"revision":22,"locale":27},{"sys":12962},{"type":12,"linkType":13,"id":14},{"sys":12964},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":12966},{"url":405,"details":12967,"fileName":411,"contentType":412},{"size":407,"image":12968},{"width":409,"height":410},{"sys":12970,"fields":12973},{"id":12971,"createdAt":12972},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":12974,"slug":12975,"articleIntro":12974,"category":12976},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[12977],{"metadata":12978,"sys":12981,"fields":12988},{"tags":12979,"concepts":12980},[],[],{"space":12982,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":12984,"publishedVersion":360,"revision":59,"contentType":12986,"locale":27},{"sys":12983},{"type":12,"linkType":13,"id":14},{"sys":12985},{"id":20,"type":12,"linkType":21},{"sys":12987},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":12989,"metaTitle":370,"metaDescription":371,"mainTitle":12990,"subtitle":390,"heroImage":13005,"ctaButton":413,"ctaLink":414},[369],{"data":12991,"content":12992,"nodeType":71},{},[12993,12999],{"data":12994,"content":12995,"nodeType":382},{},[12996],{"data":12997,"marks":12998,"value":381,"nodeType":79},{},[],{"data":13000,"content":13001,"nodeType":84},{},[13002],{"data":13003,"marks":13004,"value":389,"nodeType":79},{},[],{"metadata":13006,"sys":13009,"fields":13014},{"tags":13007,"concepts":13008},[],[],{"space":13010,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13012,"publishedVersion":59,"revision":22,"locale":27},{"sys":13011},{"type":12,"linkType":13,"id":14},{"sys":13013},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13015},{"url":405,"details":13016,"fileName":411,"contentType":412},{"size":407,"image":13017},{"width":409,"height":410},{"sys":13019,"fields":13022},{"id":13020,"createdAt":13021},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":13023,"slug":13024,"articleIntro":13025,"category":13026},"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.",[13027],{"metadata":13028,"sys":13031,"fields":13038},{"tags":13029,"concepts":13030},[],[],{"space":13032,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13034,"publishedVersion":360,"revision":59,"contentType":13036,"locale":27},{"sys":13033},{"type":12,"linkType":13,"id":14},{"sys":13035},{"id":20,"type":12,"linkType":21},{"sys":13037},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13039,"metaTitle":370,"metaDescription":371,"mainTitle":13040,"subtitle":390,"heroImage":13055,"ctaButton":413,"ctaLink":414},[369],{"data":13041,"content":13042,"nodeType":71},{},[13043,13049],{"data":13044,"content":13045,"nodeType":382},{},[13046],{"data":13047,"marks":13048,"value":381,"nodeType":79},{},[],{"data":13050,"content":13051,"nodeType":84},{},[13052],{"data":13053,"marks":13054,"value":389,"nodeType":79},{},[],{"metadata":13056,"sys":13059,"fields":13064},{"tags":13057,"concepts":13058},[],[],{"space":13060,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13062,"publishedVersion":59,"revision":22,"locale":27},{"sys":13061},{"type":12,"linkType":13,"id":14},{"sys":13063},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13065},{"url":405,"details":13066,"fileName":411,"contentType":412},{"size":407,"image":13067},{"width":409,"height":410},{"sys":13069,"fields":13072},{"id":13070,"createdAt":13071},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":13073,"slug":13074,"articleIntro":13073,"category":13075},"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",[13076],{"metadata":13077,"sys":13080,"fields":13087},{"tags":13078,"concepts":13079},[],[],{"space":13081,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13083,"publishedVersion":360,"revision":59,"contentType":13085,"locale":27},{"sys":13082},{"type":12,"linkType":13,"id":14},{"sys":13084},{"id":20,"type":12,"linkType":21},{"sys":13086},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13088,"metaTitle":370,"metaDescription":371,"mainTitle":13089,"subtitle":390,"heroImage":13104,"ctaButton":413,"ctaLink":414},[369],{"data":13090,"content":13091,"nodeType":71},{},[13092,13098],{"data":13093,"content":13094,"nodeType":382},{},[13095],{"data":13096,"marks":13097,"value":381,"nodeType":79},{},[],{"data":13099,"content":13100,"nodeType":84},{},[13101],{"data":13102,"marks":13103,"value":389,"nodeType":79},{},[],{"metadata":13105,"sys":13108,"fields":13113},{"tags":13106,"concepts":13107},[],[],{"space":13109,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13111,"publishedVersion":59,"revision":22,"locale":27},{"sys":13110},{"type":12,"linkType":13,"id":14},{"sys":13112},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13114},{"url":405,"details":13115,"fileName":411,"contentType":412},{"size":407,"image":13116},{"width":409,"height":410},{"sys":13118,"fields":13121},{"id":13119,"createdAt":13120},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":13122,"slug":13123,"articleIntro":13122,"category":13124},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[13125],{"metadata":13126,"sys":13129,"fields":13136},{"tags":13127,"concepts":13128},[],[],{"space":13130,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13132,"publishedVersion":360,"revision":59,"contentType":13134,"locale":27},{"sys":13131},{"type":12,"linkType":13,"id":14},{"sys":13133},{"id":20,"type":12,"linkType":21},{"sys":13135},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13137,"metaTitle":370,"metaDescription":371,"mainTitle":13138,"subtitle":390,"heroImage":13153,"ctaButton":413,"ctaLink":414},[369],{"data":13139,"content":13140,"nodeType":71},{},[13141,13147],{"data":13142,"content":13143,"nodeType":382},{},[13144],{"data":13145,"marks":13146,"value":381,"nodeType":79},{},[],{"data":13148,"content":13149,"nodeType":84},{},[13150],{"data":13151,"marks":13152,"value":389,"nodeType":79},{},[],{"metadata":13154,"sys":13157,"fields":13162},{"tags":13155,"concepts":13156},[],[],{"space":13158,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13160,"publishedVersion":59,"revision":22,"locale":27},{"sys":13159},{"type":12,"linkType":13,"id":14},{"sys":13161},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13163},{"url":405,"details":13164,"fileName":411,"contentType":412},{"size":407,"image":13165},{"width":409,"height":410},{"sys":13167,"fields":13170},{"id":13168,"createdAt":13169},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":13171,"slug":13172,"articleIntro":-1,"category":13173},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[13174],{"metadata":13175,"sys":13178,"fields":13185},{"tags":13176,"concepts":13177},[],[],{"space":13179,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13181,"publishedVersion":360,"revision":59,"contentType":13183,"locale":27},{"sys":13180},{"type":12,"linkType":13,"id":14},{"sys":13182},{"id":20,"type":12,"linkType":21},{"sys":13184},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13186,"metaTitle":370,"metaDescription":371,"mainTitle":13187,"subtitle":390,"heroImage":13202,"ctaButton":413,"ctaLink":414},[369],{"data":13188,"content":13189,"nodeType":71},{},[13190,13196],{"data":13191,"content":13192,"nodeType":382},{},[13193],{"data":13194,"marks":13195,"value":381,"nodeType":79},{},[],{"data":13197,"content":13198,"nodeType":84},{},[13199],{"data":13200,"marks":13201,"value":389,"nodeType":79},{},[],{"metadata":13203,"sys":13206,"fields":13211},{"tags":13204,"concepts":13205},[],[],{"space":13207,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13209,"publishedVersion":59,"revision":22,"locale":27},{"sys":13208},{"type":12,"linkType":13,"id":14},{"sys":13210},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13212},{"url":405,"details":13213,"fileName":411,"contentType":412},{"size":407,"image":13214},{"width":409,"height":410},{"sys":13216,"fields":13219},{"id":13217,"createdAt":13218},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":13220,"slug":13221,"articleIntro":13220,"category":13222},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[13223],{"metadata":13224,"sys":13227,"fields":13234},{"tags":13225,"concepts":13226},[],[],{"space":13228,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13230,"publishedVersion":360,"revision":59,"contentType":13232,"locale":27},{"sys":13229},{"type":12,"linkType":13,"id":14},{"sys":13231},{"id":20,"type":12,"linkType":21},{"sys":13233},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13235,"metaTitle":370,"metaDescription":371,"mainTitle":13236,"subtitle":390,"heroImage":13251,"ctaButton":413,"ctaLink":414},[369],{"data":13237,"content":13238,"nodeType":71},{},[13239,13245],{"data":13240,"content":13241,"nodeType":382},{},[13242],{"data":13243,"marks":13244,"value":381,"nodeType":79},{},[],{"data":13246,"content":13247,"nodeType":84},{},[13248],{"data":13249,"marks":13250,"value":389,"nodeType":79},{},[],{"metadata":13252,"sys":13255,"fields":13260},{"tags":13253,"concepts":13254},[],[],{"space":13256,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13258,"publishedVersion":59,"revision":22,"locale":27},{"sys":13257},{"type":12,"linkType":13,"id":14},{"sys":13259},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13261},{"url":405,"details":13262,"fileName":411,"contentType":412},{"size":407,"image":13263},{"width":409,"height":410},{"sys":13265,"fields":13268},{"id":13266,"createdAt":13267},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":13269,"slug":13270,"articleIntro":13269,"category":13271},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[13272],{"metadata":13273,"sys":13276,"fields":13283},{"tags":13274,"concepts":13275},[],[],{"space":13277,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13279,"publishedVersion":360,"revision":59,"contentType":13281,"locale":27},{"sys":13278},{"type":12,"linkType":13,"id":14},{"sys":13280},{"id":20,"type":12,"linkType":21},{"sys":13282},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13284,"metaTitle":370,"metaDescription":371,"mainTitle":13285,"subtitle":390,"heroImage":13300,"ctaButton":413,"ctaLink":414},[369],{"data":13286,"content":13287,"nodeType":71},{},[13288,13294],{"data":13289,"content":13290,"nodeType":382},{},[13291],{"data":13292,"marks":13293,"value":381,"nodeType":79},{},[],{"data":13295,"content":13296,"nodeType":84},{},[13297],{"data":13298,"marks":13299,"value":389,"nodeType":79},{},[],{"metadata":13301,"sys":13304,"fields":13309},{"tags":13302,"concepts":13303},[],[],{"space":13305,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13307,"publishedVersion":59,"revision":22,"locale":27},{"sys":13306},{"type":12,"linkType":13,"id":14},{"sys":13308},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13310},{"url":405,"details":13311,"fileName":411,"contentType":412},{"size":407,"image":13312},{"width":409,"height":410},{"sys":13314,"fields":13317},{"id":13315,"createdAt":13316},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":13318,"slug":13319,"articleIntro":13320,"category":13321},"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",[13322],{"metadata":13323,"sys":13326,"fields":13333},{"tags":13324,"concepts":13325},[],[],{"space":13327,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13329,"publishedVersion":360,"revision":59,"contentType":13331,"locale":27},{"sys":13328},{"type":12,"linkType":13,"id":14},{"sys":13330},{"id":20,"type":12,"linkType":21},{"sys":13332},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13334,"metaTitle":370,"metaDescription":371,"mainTitle":13335,"subtitle":390,"heroImage":13350,"ctaButton":413,"ctaLink":414},[369],{"data":13336,"content":13337,"nodeType":71},{},[13338,13344],{"data":13339,"content":13340,"nodeType":382},{},[13341],{"data":13342,"marks":13343,"value":381,"nodeType":79},{},[],{"data":13345,"content":13346,"nodeType":84},{},[13347],{"data":13348,"marks":13349,"value":389,"nodeType":79},{},[],{"metadata":13351,"sys":13354,"fields":13359},{"tags":13352,"concepts":13353},[],[],{"space":13355,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13357,"publishedVersion":59,"revision":22,"locale":27},{"sys":13356},{"type":12,"linkType":13,"id":14},{"sys":13358},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13360},{"url":405,"details":13361,"fileName":411,"contentType":412},{"size":407,"image":13362},{"width":409,"height":410},{"sys":13364,"fields":13367},{"id":13365,"createdAt":13366},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":13368,"slug":13369,"articleIntro":13368,"category":13370},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[13371],{"metadata":13372,"sys":13375,"fields":13382},{"tags":13373,"concepts":13374},[],[],{"space":13376,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13378,"publishedVersion":360,"revision":59,"contentType":13380,"locale":27},{"sys":13377},{"type":12,"linkType":13,"id":14},{"sys":13379},{"id":20,"type":12,"linkType":21},{"sys":13381},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13383,"metaTitle":370,"metaDescription":371,"mainTitle":13384,"subtitle":390,"heroImage":13399,"ctaButton":413,"ctaLink":414},[369],{"data":13385,"content":13386,"nodeType":71},{},[13387,13393],{"data":13388,"content":13389,"nodeType":382},{},[13390],{"data":13391,"marks":13392,"value":381,"nodeType":79},{},[],{"data":13394,"content":13395,"nodeType":84},{},[13396],{"data":13397,"marks":13398,"value":389,"nodeType":79},{},[],{"metadata":13400,"sys":13403,"fields":13408},{"tags":13401,"concepts":13402},[],[],{"space":13404,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13406,"publishedVersion":59,"revision":22,"locale":27},{"sys":13405},{"type":12,"linkType":13,"id":14},{"sys":13407},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13409},{"url":405,"details":13410,"fileName":411,"contentType":412},{"size":407,"image":13411},{"width":409,"height":410},{"sys":13413,"fields":13416},{"id":13414,"createdAt":13415},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":13417,"slug":13418,"articleIntro":13419,"category":13420},"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",[13421],{"metadata":13422,"sys":13425,"fields":13432},{"tags":13423,"concepts":13424},[],[],{"space":13426,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13428,"publishedVersion":360,"revision":59,"contentType":13430,"locale":27},{"sys":13427},{"type":12,"linkType":13,"id":14},{"sys":13429},{"id":20,"type":12,"linkType":21},{"sys":13431},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13433,"metaTitle":370,"metaDescription":371,"mainTitle":13434,"subtitle":390,"heroImage":13449,"ctaButton":413,"ctaLink":414},[369],{"data":13435,"content":13436,"nodeType":71},{},[13437,13443],{"data":13438,"content":13439,"nodeType":382},{},[13440],{"data":13441,"marks":13442,"value":381,"nodeType":79},{},[],{"data":13444,"content":13445,"nodeType":84},{},[13446],{"data":13447,"marks":13448,"value":389,"nodeType":79},{},[],{"metadata":13450,"sys":13453,"fields":13458},{"tags":13451,"concepts":13452},[],[],{"space":13454,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13456,"publishedVersion":59,"revision":22,"locale":27},{"sys":13455},{"type":12,"linkType":13,"id":14},{"sys":13457},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13459},{"url":405,"details":13460,"fileName":411,"contentType":412},{"size":407,"image":13461},{"width":409,"height":410},{"sys":13463,"fields":13466},{"id":13464,"createdAt":13465},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":13467,"slug":13468,"articleIntro":-1,"category":13469},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[13470],{"metadata":13471,"sys":13474,"fields":13481},{"tags":13472,"concepts":13473},[],[],{"space":13475,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13477,"publishedVersion":360,"revision":59,"contentType":13479,"locale":27},{"sys":13476},{"type":12,"linkType":13,"id":14},{"sys":13478},{"id":20,"type":12,"linkType":21},{"sys":13480},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13482,"metaTitle":370,"metaDescription":371,"mainTitle":13483,"subtitle":390,"heroImage":13498,"ctaButton":413,"ctaLink":414},[369],{"data":13484,"content":13485,"nodeType":71},{},[13486,13492],{"data":13487,"content":13488,"nodeType":382},{},[13489],{"data":13490,"marks":13491,"value":381,"nodeType":79},{},[],{"data":13493,"content":13494,"nodeType":84},{},[13495],{"data":13496,"marks":13497,"value":389,"nodeType":79},{},[],{"metadata":13499,"sys":13502,"fields":13507},{"tags":13500,"concepts":13501},[],[],{"space":13503,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13505,"publishedVersion":59,"revision":22,"locale":27},{"sys":13504},{"type":12,"linkType":13,"id":14},{"sys":13506},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13508},{"url":405,"details":13509,"fileName":411,"contentType":412},{"size":407,"image":13510},{"width":409,"height":410},{"sys":13512,"fields":13515},{"id":13513,"createdAt":13514},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":13516,"slug":13517,"articleIntro":13516,"category":13518},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[13519],{"metadata":13520,"sys":13523,"fields":13530},{"tags":13521,"concepts":13522},[],[],{"space":13524,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13526,"publishedVersion":360,"revision":59,"contentType":13528,"locale":27},{"sys":13525},{"type":12,"linkType":13,"id":14},{"sys":13527},{"id":20,"type":12,"linkType":21},{"sys":13529},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13531,"metaTitle":370,"metaDescription":371,"mainTitle":13532,"subtitle":390,"heroImage":13547,"ctaButton":413,"ctaLink":414},[369],{"data":13533,"content":13534,"nodeType":71},{},[13535,13541],{"data":13536,"content":13537,"nodeType":382},{},[13538],{"data":13539,"marks":13540,"value":381,"nodeType":79},{},[],{"data":13542,"content":13543,"nodeType":84},{},[13544],{"data":13545,"marks":13546,"value":389,"nodeType":79},{},[],{"metadata":13548,"sys":13551,"fields":13556},{"tags":13549,"concepts":13550},[],[],{"space":13552,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13554,"publishedVersion":59,"revision":22,"locale":27},{"sys":13553},{"type":12,"linkType":13,"id":14},{"sys":13555},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13557},{"url":405,"details":13558,"fileName":411,"contentType":412},{"size":407,"image":13559},{"width":409,"height":410},{"sys":13561,"fields":13564},{"id":13562,"createdAt":13563},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":13565,"slug":13566,"articleIntro":13565,"category":13567},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[13568],{"metadata":13569,"sys":13572,"fields":13579},{"tags":13570,"concepts":13571},[],[],{"space":13573,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13575,"publishedVersion":360,"revision":59,"contentType":13577,"locale":27},{"sys":13574},{"type":12,"linkType":13,"id":14},{"sys":13576},{"id":20,"type":12,"linkType":21},{"sys":13578},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13580,"metaTitle":370,"metaDescription":371,"mainTitle":13581,"subtitle":390,"heroImage":13596,"ctaButton":413,"ctaLink":414},[369],{"data":13582,"content":13583,"nodeType":71},{},[13584,13590],{"data":13585,"content":13586,"nodeType":382},{},[13587],{"data":13588,"marks":13589,"value":381,"nodeType":79},{},[],{"data":13591,"content":13592,"nodeType":84},{},[13593],{"data":13594,"marks":13595,"value":389,"nodeType":79},{},[],{"metadata":13597,"sys":13600,"fields":13605},{"tags":13598,"concepts":13599},[],[],{"space":13601,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13603,"publishedVersion":59,"revision":22,"locale":27},{"sys":13602},{"type":12,"linkType":13,"id":14},{"sys":13604},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13606},{"url":405,"details":13607,"fileName":411,"contentType":412},{"size":407,"image":13608},{"width":409,"height":410},{"sys":13610,"fields":13613},{"id":13611,"createdAt":13612},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":13614,"slug":13615,"articleIntro":-1,"category":13616},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[13617],{"metadata":13618,"sys":13621,"fields":13628},{"tags":13619,"concepts":13620},[],[],{"space":13622,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13624,"publishedVersion":360,"revision":59,"contentType":13626,"locale":27},{"sys":13623},{"type":12,"linkType":13,"id":14},{"sys":13625},{"id":20,"type":12,"linkType":21},{"sys":13627},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13629,"metaTitle":370,"metaDescription":371,"mainTitle":13630,"subtitle":390,"heroImage":13645,"ctaButton":413,"ctaLink":414},[369],{"data":13631,"content":13632,"nodeType":71},{},[13633,13639],{"data":13634,"content":13635,"nodeType":382},{},[13636],{"data":13637,"marks":13638,"value":381,"nodeType":79},{},[],{"data":13640,"content":13641,"nodeType":84},{},[13642],{"data":13643,"marks":13644,"value":389,"nodeType":79},{},[],{"metadata":13646,"sys":13649,"fields":13654},{"tags":13647,"concepts":13648},[],[],{"space":13650,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13652,"publishedVersion":59,"revision":22,"locale":27},{"sys":13651},{"type":12,"linkType":13,"id":14},{"sys":13653},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13655},{"url":405,"details":13656,"fileName":411,"contentType":412},{"size":407,"image":13657},{"width":409,"height":410},{"sys":13659,"fields":13662},{"id":13660,"createdAt":13661},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":13663,"slug":13664,"articleIntro":13663,"category":13665},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[13666],{"metadata":13667,"sys":13670,"fields":13677},{"tags":13668,"concepts":13669},[],[],{"space":13671,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13673,"publishedVersion":360,"revision":59,"contentType":13675,"locale":27},{"sys":13672},{"type":12,"linkType":13,"id":14},{"sys":13674},{"id":20,"type":12,"linkType":21},{"sys":13676},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13678,"metaTitle":370,"metaDescription":371,"mainTitle":13679,"subtitle":390,"heroImage":13694,"ctaButton":413,"ctaLink":414},[369],{"data":13680,"content":13681,"nodeType":71},{},[13682,13688],{"data":13683,"content":13684,"nodeType":382},{},[13685],{"data":13686,"marks":13687,"value":381,"nodeType":79},{},[],{"data":13689,"content":13690,"nodeType":84},{},[13691],{"data":13692,"marks":13693,"value":389,"nodeType":79},{},[],{"metadata":13695,"sys":13698,"fields":13703},{"tags":13696,"concepts":13697},[],[],{"space":13699,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13701,"publishedVersion":59,"revision":22,"locale":27},{"sys":13700},{"type":12,"linkType":13,"id":14},{"sys":13702},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13704},{"url":405,"details":13705,"fileName":411,"contentType":412},{"size":407,"image":13706},{"width":409,"height":410},{"sys":13708,"fields":13711},{"id":13709,"createdAt":13710},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":13712,"slug":13713,"articleIntro":13712,"category":13714},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[13715],{"metadata":13716,"sys":13719,"fields":13726},{"tags":13717,"concepts":13718},[],[],{"space":13720,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13722,"publishedVersion":360,"revision":59,"contentType":13724,"locale":27},{"sys":13721},{"type":12,"linkType":13,"id":14},{"sys":13723},{"id":20,"type":12,"linkType":21},{"sys":13725},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13727,"metaTitle":370,"metaDescription":371,"mainTitle":13728,"subtitle":390,"heroImage":13743,"ctaButton":413,"ctaLink":414},[369],{"data":13729,"content":13730,"nodeType":71},{},[13731,13737],{"data":13732,"content":13733,"nodeType":382},{},[13734],{"data":13735,"marks":13736,"value":381,"nodeType":79},{},[],{"data":13738,"content":13739,"nodeType":84},{},[13740],{"data":13741,"marks":13742,"value":389,"nodeType":79},{},[],{"metadata":13744,"sys":13747,"fields":13752},{"tags":13745,"concepts":13746},[],[],{"space":13748,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13750,"publishedVersion":59,"revision":22,"locale":27},{"sys":13749},{"type":12,"linkType":13,"id":14},{"sys":13751},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13753},{"url":405,"details":13754,"fileName":411,"contentType":412},{"size":407,"image":13755},{"width":409,"height":410},{"sys":13757,"fields":13760},{"id":13758,"createdAt":13759},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":13761,"slug":13762,"articleIntro":13761,"category":13763},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[13764],{"metadata":13765,"sys":13768,"fields":13775},{"tags":13766,"concepts":13767},[],[],{"space":13769,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13771,"publishedVersion":360,"revision":59,"contentType":13773,"locale":27},{"sys":13770},{"type":12,"linkType":13,"id":14},{"sys":13772},{"id":20,"type":12,"linkType":21},{"sys":13774},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13776,"metaTitle":370,"metaDescription":371,"mainTitle":13777,"subtitle":390,"heroImage":13792,"ctaButton":413,"ctaLink":414},[369],{"data":13778,"content":13779,"nodeType":71},{},[13780,13786],{"data":13781,"content":13782,"nodeType":382},{},[13783],{"data":13784,"marks":13785,"value":381,"nodeType":79},{},[],{"data":13787,"content":13788,"nodeType":84},{},[13789],{"data":13790,"marks":13791,"value":389,"nodeType":79},{},[],{"metadata":13793,"sys":13796,"fields":13801},{"tags":13794,"concepts":13795},[],[],{"space":13797,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13799,"publishedVersion":59,"revision":22,"locale":27},{"sys":13798},{"type":12,"linkType":13,"id":14},{"sys":13800},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13802},{"url":405,"details":13803,"fileName":411,"contentType":412},{"size":407,"image":13804},{"width":409,"height":410},{"sys":13806,"fields":13809},{"id":13807,"createdAt":13808},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":13810,"slug":13811,"articleIntro":13810,"category":13812},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[13813],{"metadata":13814,"sys":13817,"fields":13824},{"tags":13815,"concepts":13816},[],[],{"space":13818,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13820,"publishedVersion":360,"revision":59,"contentType":13822,"locale":27},{"sys":13819},{"type":12,"linkType":13,"id":14},{"sys":13821},{"id":20,"type":12,"linkType":21},{"sys":13823},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13825,"metaTitle":370,"metaDescription":371,"mainTitle":13826,"subtitle":390,"heroImage":13841,"ctaButton":413,"ctaLink":414},[369],{"data":13827,"content":13828,"nodeType":71},{},[13829,13835],{"data":13830,"content":13831,"nodeType":382},{},[13832],{"data":13833,"marks":13834,"value":381,"nodeType":79},{},[],{"data":13836,"content":13837,"nodeType":84},{},[13838],{"data":13839,"marks":13840,"value":389,"nodeType":79},{},[],{"metadata":13842,"sys":13845,"fields":13850},{"tags":13843,"concepts":13844},[],[],{"space":13846,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13848,"publishedVersion":59,"revision":22,"locale":27},{"sys":13847},{"type":12,"linkType":13,"id":14},{"sys":13849},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13851},{"url":405,"details":13852,"fileName":411,"contentType":412},{"size":407,"image":13853},{"width":409,"height":410},{"sys":13855,"fields":13858},{"id":13856,"createdAt":13857},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":13859,"slug":13860,"articleIntro":13859,"category":13861},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[13862],{"metadata":13863,"sys":13866,"fields":13873},{"tags":13864,"concepts":13865},[],[],{"space":13867,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13869,"publishedVersion":360,"revision":59,"contentType":13871,"locale":27},{"sys":13868},{"type":12,"linkType":13,"id":14},{"sys":13870},{"id":20,"type":12,"linkType":21},{"sys":13872},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13874,"metaTitle":370,"metaDescription":371,"mainTitle":13875,"subtitle":390,"heroImage":13890,"ctaButton":413,"ctaLink":414},[369],{"data":13876,"content":13877,"nodeType":71},{},[13878,13884],{"data":13879,"content":13880,"nodeType":382},{},[13881],{"data":13882,"marks":13883,"value":381,"nodeType":79},{},[],{"data":13885,"content":13886,"nodeType":84},{},[13887],{"data":13888,"marks":13889,"value":389,"nodeType":79},{},[],{"metadata":13891,"sys":13894,"fields":13899},{"tags":13892,"concepts":13893},[],[],{"space":13895,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13897,"publishedVersion":59,"revision":22,"locale":27},{"sys":13896},{"type":12,"linkType":13,"id":14},{"sys":13898},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13900},{"url":405,"details":13901,"fileName":411,"contentType":412},{"size":407,"image":13902},{"width":409,"height":410},{"sys":13904,"fields":13907},{"id":13905,"createdAt":13906},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13908,"slug":13909,"articleIntro":13908,"category":13910},"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",[13911],{"metadata":13912,"sys":13915,"fields":13922},{"tags":13913,"concepts":13914},[],[],{"space":13916,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13918,"publishedVersion":360,"revision":59,"contentType":13920,"locale":27},{"sys":13917},{"type":12,"linkType":13,"id":14},{"sys":13919},{"id":20,"type":12,"linkType":21},{"sys":13921},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13923,"metaTitle":370,"metaDescription":371,"mainTitle":13924,"subtitle":390,"heroImage":13939,"ctaButton":413,"ctaLink":414},[369],{"data":13925,"content":13926,"nodeType":71},{},[13927,13933],{"data":13928,"content":13929,"nodeType":382},{},[13930],{"data":13931,"marks":13932,"value":381,"nodeType":79},{},[],{"data":13934,"content":13935,"nodeType":84},{},[13936],{"data":13937,"marks":13938,"value":389,"nodeType":79},{},[],{"metadata":13940,"sys":13943,"fields":13948},{"tags":13941,"concepts":13942},[],[],{"space":13944,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13946,"publishedVersion":59,"revision":22,"locale":27},{"sys":13945},{"type":12,"linkType":13,"id":14},{"sys":13947},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13949},{"url":405,"details":13950,"fileName":411,"contentType":412},{"size":407,"image":13951},{"width":409,"height":410},{"sys":13953,"fields":13956},{"id":13954,"createdAt":13955},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13957,"slug":13958,"articleIntro":13957,"category":13959},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13960],{"metadata":13961,"sys":13964,"fields":13971},{"tags":13962,"concepts":13963},[],[],{"space":13965,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":13967,"publishedVersion":360,"revision":59,"contentType":13969,"locale":27},{"sys":13966},{"type":12,"linkType":13,"id":14},{"sys":13968},{"id":20,"type":12,"linkType":21},{"sys":13970},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":13972,"metaTitle":370,"metaDescription":371,"mainTitle":13973,"subtitle":390,"heroImage":13988,"ctaButton":413,"ctaLink":414},[369],{"data":13974,"content":13975,"nodeType":71},{},[13976,13982],{"data":13977,"content":13978,"nodeType":382},{},[13979],{"data":13980,"marks":13981,"value":381,"nodeType":79},{},[],{"data":13983,"content":13984,"nodeType":84},{},[13985],{"data":13986,"marks":13987,"value":389,"nodeType":79},{},[],{"metadata":13989,"sys":13992,"fields":13997},{"tags":13990,"concepts":13991},[],[],{"space":13993,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":13995,"publishedVersion":59,"revision":22,"locale":27},{"sys":13994},{"type":12,"linkType":13,"id":14},{"sys":13996},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":13998},{"url":405,"details":13999,"fileName":411,"contentType":412},{"size":407,"image":14000},{"width":409,"height":410},{"sys":14002,"fields":14005},{"id":14003,"createdAt":14004},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":14006,"slug":14007,"articleIntro":14006,"category":14008},"Compte 6156 - Maintenance","compte-6156-maintenance",[14009],{"metadata":14010,"sys":14013,"fields":14020},{"tags":14011,"concepts":14012},[],[],{"space":14014,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14016,"publishedVersion":360,"revision":59,"contentType":14018,"locale":27},{"sys":14015},{"type":12,"linkType":13,"id":14},{"sys":14017},{"id":20,"type":12,"linkType":21},{"sys":14019},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14021,"metaTitle":370,"metaDescription":371,"mainTitle":14022,"subtitle":390,"heroImage":14037,"ctaButton":413,"ctaLink":414},[369],{"data":14023,"content":14024,"nodeType":71},{},[14025,14031],{"data":14026,"content":14027,"nodeType":382},{},[14028],{"data":14029,"marks":14030,"value":381,"nodeType":79},{},[],{"data":14032,"content":14033,"nodeType":84},{},[14034],{"data":14035,"marks":14036,"value":389,"nodeType":79},{},[],{"metadata":14038,"sys":14041,"fields":14046},{"tags":14039,"concepts":14040},[],[],{"space":14042,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14044,"publishedVersion":59,"revision":22,"locale":27},{"sys":14043},{"type":12,"linkType":13,"id":14},{"sys":14045},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14047},{"url":405,"details":14048,"fileName":411,"contentType":412},{"size":407,"image":14049},{"width":409,"height":410},{"sys":14051,"fields":14054},{"id":14052,"createdAt":14053},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":14055,"slug":14056,"articleIntro":14055,"category":14057},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[14058],{"metadata":14059,"sys":14062,"fields":14069},{"tags":14060,"concepts":14061},[],[],{"space":14063,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14065,"publishedVersion":360,"revision":59,"contentType":14067,"locale":27},{"sys":14064},{"type":12,"linkType":13,"id":14},{"sys":14066},{"id":20,"type":12,"linkType":21},{"sys":14068},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14070,"metaTitle":370,"metaDescription":371,"mainTitle":14071,"subtitle":390,"heroImage":14086,"ctaButton":413,"ctaLink":414},[369],{"data":14072,"content":14073,"nodeType":71},{},[14074,14080],{"data":14075,"content":14076,"nodeType":382},{},[14077],{"data":14078,"marks":14079,"value":381,"nodeType":79},{},[],{"data":14081,"content":14082,"nodeType":84},{},[14083],{"data":14084,"marks":14085,"value":389,"nodeType":79},{},[],{"metadata":14087,"sys":14090,"fields":14095},{"tags":14088,"concepts":14089},[],[],{"space":14091,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14093,"publishedVersion":59,"revision":22,"locale":27},{"sys":14092},{"type":12,"linkType":13,"id":14},{"sys":14094},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14096},{"url":405,"details":14097,"fileName":411,"contentType":412},{"size":407,"image":14098},{"width":409,"height":410},{"sys":14100,"fields":14103},{"id":14101,"createdAt":14102},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":14104,"slug":14105,"articleIntro":14104,"category":14106},"274 - Prêts","compte-274-prets",[14107],{"metadata":14108,"sys":14111,"fields":14118},{"tags":14109,"concepts":14110},[],[],{"space":14112,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14114,"publishedVersion":360,"revision":59,"contentType":14116,"locale":27},{"sys":14113},{"type":12,"linkType":13,"id":14},{"sys":14115},{"id":20,"type":12,"linkType":21},{"sys":14117},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14119,"metaTitle":370,"metaDescription":371,"mainTitle":14120,"subtitle":390,"heroImage":14135,"ctaButton":413,"ctaLink":414},[369],{"data":14121,"content":14122,"nodeType":71},{},[14123,14129],{"data":14124,"content":14125,"nodeType":382},{},[14126],{"data":14127,"marks":14128,"value":381,"nodeType":79},{},[],{"data":14130,"content":14131,"nodeType":84},{},[14132],{"data":14133,"marks":14134,"value":389,"nodeType":79},{},[],{"metadata":14136,"sys":14139,"fields":14144},{"tags":14137,"concepts":14138},[],[],{"space":14140,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14142,"publishedVersion":59,"revision":22,"locale":27},{"sys":14141},{"type":12,"linkType":13,"id":14},{"sys":14143},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14145},{"url":405,"details":14146,"fileName":411,"contentType":412},{"size":407,"image":14147},{"width":409,"height":410},{"sys":14149,"fields":14152},{"id":14150,"createdAt":14151},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":14153,"slug":14154,"articleIntro":14153,"category":14155},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[14156],{"metadata":14157,"sys":14160,"fields":14167},{"tags":14158,"concepts":14159},[],[],{"space":14161,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14163,"publishedVersion":360,"revision":59,"contentType":14165,"locale":27},{"sys":14162},{"type":12,"linkType":13,"id":14},{"sys":14164},{"id":20,"type":12,"linkType":21},{"sys":14166},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14168,"metaTitle":370,"metaDescription":371,"mainTitle":14169,"subtitle":390,"heroImage":14184,"ctaButton":413,"ctaLink":414},[369],{"data":14170,"content":14171,"nodeType":71},{},[14172,14178],{"data":14173,"content":14174,"nodeType":382},{},[14175],{"data":14176,"marks":14177,"value":381,"nodeType":79},{},[],{"data":14179,"content":14180,"nodeType":84},{},[14181],{"data":14182,"marks":14183,"value":389,"nodeType":79},{},[],{"metadata":14185,"sys":14188,"fields":14193},{"tags":14186,"concepts":14187},[],[],{"space":14189,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14191,"publishedVersion":59,"revision":22,"locale":27},{"sys":14190},{"type":12,"linkType":13,"id":14},{"sys":14192},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14194},{"url":405,"details":14195,"fileName":411,"contentType":412},{"size":407,"image":14196},{"width":409,"height":410},{"sys":14198,"fields":14201},{"id":14199,"createdAt":14200},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":14202,"slug":14203,"articleIntro":14202,"category":14204},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[14205],{"metadata":14206,"sys":14209,"fields":14216},{"tags":14207,"concepts":14208},[],[],{"space":14210,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14212,"publishedVersion":360,"revision":59,"contentType":14214,"locale":27},{"sys":14211},{"type":12,"linkType":13,"id":14},{"sys":14213},{"id":20,"type":12,"linkType":21},{"sys":14215},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14217,"metaTitle":370,"metaDescription":371,"mainTitle":14218,"subtitle":390,"heroImage":14233,"ctaButton":413,"ctaLink":414},[369],{"data":14219,"content":14220,"nodeType":71},{},[14221,14227],{"data":14222,"content":14223,"nodeType":382},{},[14224],{"data":14225,"marks":14226,"value":381,"nodeType":79},{},[],{"data":14228,"content":14229,"nodeType":84},{},[14230],{"data":14231,"marks":14232,"value":389,"nodeType":79},{},[],{"metadata":14234,"sys":14237,"fields":14242},{"tags":14235,"concepts":14236},[],[],{"space":14238,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14240,"publishedVersion":59,"revision":22,"locale":27},{"sys":14239},{"type":12,"linkType":13,"id":14},{"sys":14241},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14243},{"url":405,"details":14244,"fileName":411,"contentType":412},{"size":407,"image":14245},{"width":409,"height":410},{"sys":14247,"fields":14250},{"id":14248,"createdAt":14249},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":14251,"slug":14252,"articleIntro":14251,"category":14253},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[14254],{"metadata":14255,"sys":14258,"fields":14265},{"tags":14256,"concepts":14257},[],[],{"space":14259,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14261,"publishedVersion":360,"revision":59,"contentType":14263,"locale":27},{"sys":14260},{"type":12,"linkType":13,"id":14},{"sys":14262},{"id":20,"type":12,"linkType":21},{"sys":14264},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14266,"metaTitle":370,"metaDescription":371,"mainTitle":14267,"subtitle":390,"heroImage":14282,"ctaButton":413,"ctaLink":414},[369],{"data":14268,"content":14269,"nodeType":71},{},[14270,14276],{"data":14271,"content":14272,"nodeType":382},{},[14273],{"data":14274,"marks":14275,"value":381,"nodeType":79},{},[],{"data":14277,"content":14278,"nodeType":84},{},[14279],{"data":14280,"marks":14281,"value":389,"nodeType":79},{},[],{"metadata":14283,"sys":14286,"fields":14291},{"tags":14284,"concepts":14285},[],[],{"space":14287,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14289,"publishedVersion":59,"revision":22,"locale":27},{"sys":14288},{"type":12,"linkType":13,"id":14},{"sys":14290},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14292},{"url":405,"details":14293,"fileName":411,"contentType":412},{"size":407,"image":14294},{"width":409,"height":410},{"sys":14296,"fields":14299},{"id":14297,"createdAt":14298},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":14300,"slug":14301,"articleIntro":14300,"category":14302},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[14303],{"metadata":14304,"sys":14307,"fields":14314},{"tags":14305,"concepts":14306},[],[],{"space":14308,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14310,"publishedVersion":360,"revision":59,"contentType":14312,"locale":27},{"sys":14309},{"type":12,"linkType":13,"id":14},{"sys":14311},{"id":20,"type":12,"linkType":21},{"sys":14313},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14315,"metaTitle":370,"metaDescription":371,"mainTitle":14316,"subtitle":390,"heroImage":14331,"ctaButton":413,"ctaLink":414},[369],{"data":14317,"content":14318,"nodeType":71},{},[14319,14325],{"data":14320,"content":14321,"nodeType":382},{},[14322],{"data":14323,"marks":14324,"value":381,"nodeType":79},{},[],{"data":14326,"content":14327,"nodeType":84},{},[14328],{"data":14329,"marks":14330,"value":389,"nodeType":79},{},[],{"metadata":14332,"sys":14335,"fields":14340},{"tags":14333,"concepts":14334},[],[],{"space":14336,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14338,"publishedVersion":59,"revision":22,"locale":27},{"sys":14337},{"type":12,"linkType":13,"id":14},{"sys":14339},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14341},{"url":405,"details":14342,"fileName":411,"contentType":412},{"size":407,"image":14343},{"width":409,"height":410},{"sys":14345,"fields":14348},{"id":14346,"createdAt":14347},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":14349,"slug":14350,"articleIntro":14349,"category":14351},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[14352],{"metadata":14353,"sys":14356,"fields":14363},{"tags":14354,"concepts":14355},[],[],{"space":14357,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14359,"publishedVersion":360,"revision":59,"contentType":14361,"locale":27},{"sys":14358},{"type":12,"linkType":13,"id":14},{"sys":14360},{"id":20,"type":12,"linkType":21},{"sys":14362},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14364,"metaTitle":370,"metaDescription":371,"mainTitle":14365,"subtitle":390,"heroImage":14380,"ctaButton":413,"ctaLink":414},[369],{"data":14366,"content":14367,"nodeType":71},{},[14368,14374],{"data":14369,"content":14370,"nodeType":382},{},[14371],{"data":14372,"marks":14373,"value":381,"nodeType":79},{},[],{"data":14375,"content":14376,"nodeType":84},{},[14377],{"data":14378,"marks":14379,"value":389,"nodeType":79},{},[],{"metadata":14381,"sys":14384,"fields":14389},{"tags":14382,"concepts":14383},[],[],{"space":14385,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14387,"publishedVersion":59,"revision":22,"locale":27},{"sys":14386},{"type":12,"linkType":13,"id":14},{"sys":14388},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14390},{"url":405,"details":14391,"fileName":411,"contentType":412},{"size":407,"image":14392},{"width":409,"height":410},{"sys":14394,"fields":14397},{"id":14395,"createdAt":14396},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":14398,"slug":14399,"articleIntro":14398,"category":14400},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[14401],{"metadata":14402,"sys":14405,"fields":14412},{"tags":14403,"concepts":14404},[],[],{"space":14406,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14408,"publishedVersion":360,"revision":59,"contentType":14410,"locale":27},{"sys":14407},{"type":12,"linkType":13,"id":14},{"sys":14409},{"id":20,"type":12,"linkType":21},{"sys":14411},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14413,"metaTitle":370,"metaDescription":371,"mainTitle":14414,"subtitle":390,"heroImage":14429,"ctaButton":413,"ctaLink":414},[369],{"data":14415,"content":14416,"nodeType":71},{},[14417,14423],{"data":14418,"content":14419,"nodeType":382},{},[14420],{"data":14421,"marks":14422,"value":381,"nodeType":79},{},[],{"data":14424,"content":14425,"nodeType":84},{},[14426],{"data":14427,"marks":14428,"value":389,"nodeType":79},{},[],{"metadata":14430,"sys":14433,"fields":14438},{"tags":14431,"concepts":14432},[],[],{"space":14434,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14436,"publishedVersion":59,"revision":22,"locale":27},{"sys":14435},{"type":12,"linkType":13,"id":14},{"sys":14437},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14439},{"url":405,"details":14440,"fileName":411,"contentType":412},{"size":407,"image":14441},{"width":409,"height":410},{"sys":14443,"fields":14446},{"id":14444,"createdAt":14445},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":14447,"slug":14448,"articleIntro":14447,"category":14449},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[14450],{"metadata":14451,"sys":14454,"fields":14461},{"tags":14452,"concepts":14453},[],[],{"space":14455,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14457,"publishedVersion":360,"revision":59,"contentType":14459,"locale":27},{"sys":14456},{"type":12,"linkType":13,"id":14},{"sys":14458},{"id":20,"type":12,"linkType":21},{"sys":14460},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14462,"metaTitle":370,"metaDescription":371,"mainTitle":14463,"subtitle":390,"heroImage":14478,"ctaButton":413,"ctaLink":414},[369],{"data":14464,"content":14465,"nodeType":71},{},[14466,14472],{"data":14467,"content":14468,"nodeType":382},{},[14469],{"data":14470,"marks":14471,"value":381,"nodeType":79},{},[],{"data":14473,"content":14474,"nodeType":84},{},[14475],{"data":14476,"marks":14477,"value":389,"nodeType":79},{},[],{"metadata":14479,"sys":14482,"fields":14487},{"tags":14480,"concepts":14481},[],[],{"space":14483,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14485,"publishedVersion":59,"revision":22,"locale":27},{"sys":14484},{"type":12,"linkType":13,"id":14},{"sys":14486},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14488},{"url":405,"details":14489,"fileName":411,"contentType":412},{"size":407,"image":14490},{"width":409,"height":410},{"sys":14492,"fields":14495},{"id":14493,"createdAt":14494},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":14496,"slug":14497,"articleIntro":14496,"category":14498},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[14499],{"metadata":14500,"sys":14503,"fields":14510},{"tags":14501,"concepts":14502},[],[],{"space":14504,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14506,"publishedVersion":360,"revision":59,"contentType":14508,"locale":27},{"sys":14505},{"type":12,"linkType":13,"id":14},{"sys":14507},{"id":20,"type":12,"linkType":21},{"sys":14509},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14511,"metaTitle":370,"metaDescription":371,"mainTitle":14512,"subtitle":390,"heroImage":14527,"ctaButton":413,"ctaLink":414},[369],{"data":14513,"content":14514,"nodeType":71},{},[14515,14521],{"data":14516,"content":14517,"nodeType":382},{},[14518],{"data":14519,"marks":14520,"value":381,"nodeType":79},{},[],{"data":14522,"content":14523,"nodeType":84},{},[14524],{"data":14525,"marks":14526,"value":389,"nodeType":79},{},[],{"metadata":14528,"sys":14531,"fields":14536},{"tags":14529,"concepts":14530},[],[],{"space":14532,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14534,"publishedVersion":59,"revision":22,"locale":27},{"sys":14533},{"type":12,"linkType":13,"id":14},{"sys":14535},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14537},{"url":405,"details":14538,"fileName":411,"contentType":412},{"size":407,"image":14539},{"width":409,"height":410},{"sys":14541,"fields":14544},{"id":14542,"createdAt":14543},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":14545,"slug":14546,"articleIntro":14545,"category":14547},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[14548],{"metadata":14549,"sys":14552,"fields":14559},{"tags":14550,"concepts":14551},[],[],{"space":14553,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14555,"publishedVersion":360,"revision":59,"contentType":14557,"locale":27},{"sys":14554},{"type":12,"linkType":13,"id":14},{"sys":14556},{"id":20,"type":12,"linkType":21},{"sys":14558},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14560,"metaTitle":370,"metaDescription":371,"mainTitle":14561,"subtitle":390,"heroImage":14576,"ctaButton":413,"ctaLink":414},[369],{"data":14562,"content":14563,"nodeType":71},{},[14564,14570],{"data":14565,"content":14566,"nodeType":382},{},[14567],{"data":14568,"marks":14569,"value":381,"nodeType":79},{},[],{"data":14571,"content":14572,"nodeType":84},{},[14573],{"data":14574,"marks":14575,"value":389,"nodeType":79},{},[],{"metadata":14577,"sys":14580,"fields":14585},{"tags":14578,"concepts":14579},[],[],{"space":14581,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14583,"publishedVersion":59,"revision":22,"locale":27},{"sys":14582},{"type":12,"linkType":13,"id":14},{"sys":14584},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14586},{"url":405,"details":14587,"fileName":411,"contentType":412},{"size":407,"image":14588},{"width":409,"height":410},{"sys":14590,"fields":14593},{"id":14591,"createdAt":14592},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":14594,"slug":14595,"articleIntro":-1,"category":14596},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[14597],{"metadata":14598,"sys":14601,"fields":14608},{"tags":14599,"concepts":14600},[],[],{"space":14602,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14604,"publishedVersion":360,"revision":59,"contentType":14606,"locale":27},{"sys":14603},{"type":12,"linkType":13,"id":14},{"sys":14605},{"id":20,"type":12,"linkType":21},{"sys":14607},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14609,"metaTitle":370,"metaDescription":371,"mainTitle":14610,"subtitle":390,"heroImage":14625,"ctaButton":413,"ctaLink":414},[369],{"data":14611,"content":14612,"nodeType":71},{},[14613,14619],{"data":14614,"content":14615,"nodeType":382},{},[14616],{"data":14617,"marks":14618,"value":381,"nodeType":79},{},[],{"data":14620,"content":14621,"nodeType":84},{},[14622],{"data":14623,"marks":14624,"value":389,"nodeType":79},{},[],{"metadata":14626,"sys":14629,"fields":14634},{"tags":14627,"concepts":14628},[],[],{"space":14630,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14632,"publishedVersion":59,"revision":22,"locale":27},{"sys":14631},{"type":12,"linkType":13,"id":14},{"sys":14633},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14635},{"url":405,"details":14636,"fileName":411,"contentType":412},{"size":407,"image":14637},{"width":409,"height":410},{"sys":14639,"fields":14642},{"id":14640,"createdAt":14641},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":14643,"slug":14644,"articleIntro":14643,"category":14645},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[14646],{"metadata":14647,"sys":14650,"fields":14657},{"tags":14648,"concepts":14649},[],[],{"space":14651,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14653,"publishedVersion":360,"revision":59,"contentType":14655,"locale":27},{"sys":14652},{"type":12,"linkType":13,"id":14},{"sys":14654},{"id":20,"type":12,"linkType":21},{"sys":14656},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14658,"metaTitle":370,"metaDescription":371,"mainTitle":14659,"subtitle":390,"heroImage":14674,"ctaButton":413,"ctaLink":414},[369],{"data":14660,"content":14661,"nodeType":71},{},[14662,14668],{"data":14663,"content":14664,"nodeType":382},{},[14665],{"data":14666,"marks":14667,"value":381,"nodeType":79},{},[],{"data":14669,"content":14670,"nodeType":84},{},[14671],{"data":14672,"marks":14673,"value":389,"nodeType":79},{},[],{"metadata":14675,"sys":14678,"fields":14683},{"tags":14676,"concepts":14677},[],[],{"space":14679,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14681,"publishedVersion":59,"revision":22,"locale":27},{"sys":14680},{"type":12,"linkType":13,"id":14},{"sys":14682},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14684},{"url":405,"details":14685,"fileName":411,"contentType":412},{"size":407,"image":14686},{"width":409,"height":410},{"sys":14688,"fields":14691},{"id":14689,"createdAt":14690},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":14692,"slug":14693,"articleIntro":14692,"category":14694},"2748 - Autres prêts","compte-2748-autres-prets",[14695],{"metadata":14696,"sys":14699,"fields":14706},{"tags":14697,"concepts":14698},[],[],{"space":14700,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14702,"publishedVersion":360,"revision":59,"contentType":14704,"locale":27},{"sys":14701},{"type":12,"linkType":13,"id":14},{"sys":14703},{"id":20,"type":12,"linkType":21},{"sys":14705},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14707,"metaTitle":370,"metaDescription":371,"mainTitle":14708,"subtitle":390,"heroImage":14723,"ctaButton":413,"ctaLink":414},[369],{"data":14709,"content":14710,"nodeType":71},{},[14711,14717],{"data":14712,"content":14713,"nodeType":382},{},[14714],{"data":14715,"marks":14716,"value":381,"nodeType":79},{},[],{"data":14718,"content":14719,"nodeType":84},{},[14720],{"data":14721,"marks":14722,"value":389,"nodeType":79},{},[],{"metadata":14724,"sys":14727,"fields":14732},{"tags":14725,"concepts":14726},[],[],{"space":14728,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14730,"publishedVersion":59,"revision":22,"locale":27},{"sys":14729},{"type":12,"linkType":13,"id":14},{"sys":14731},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14733},{"url":405,"details":14734,"fileName":411,"contentType":412},{"size":407,"image":14735},{"width":409,"height":410},{"sys":14737,"fields":14740},{"id":14738,"createdAt":14739},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":14741,"slug":14742,"articleIntro":14741,"category":14743},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[14744],{"metadata":14745,"sys":14748,"fields":14755},{"tags":14746,"concepts":14747},[],[],{"space":14749,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14751,"publishedVersion":360,"revision":59,"contentType":14753,"locale":27},{"sys":14750},{"type":12,"linkType":13,"id":14},{"sys":14752},{"id":20,"type":12,"linkType":21},{"sys":14754},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14756,"metaTitle":370,"metaDescription":371,"mainTitle":14757,"subtitle":390,"heroImage":14772,"ctaButton":413,"ctaLink":414},[369],{"data":14758,"content":14759,"nodeType":71},{},[14760,14766],{"data":14761,"content":14762,"nodeType":382},{},[14763],{"data":14764,"marks":14765,"value":381,"nodeType":79},{},[],{"data":14767,"content":14768,"nodeType":84},{},[14769],{"data":14770,"marks":14771,"value":389,"nodeType":79},{},[],{"metadata":14773,"sys":14776,"fields":14781},{"tags":14774,"concepts":14775},[],[],{"space":14777,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14779,"publishedVersion":59,"revision":22,"locale":27},{"sys":14778},{"type":12,"linkType":13,"id":14},{"sys":14780},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14782},{"url":405,"details":14783,"fileName":411,"contentType":412},{"size":407,"image":14784},{"width":409,"height":410},{"sys":14786,"fields":14789},{"id":14787,"createdAt":14788},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14790,"slug":14791,"articleIntro":-1,"category":14792},"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",[14793],{"metadata":14794,"sys":14797,"fields":14804},{"tags":14795,"concepts":14796},[],[],{"space":14798,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14800,"publishedVersion":360,"revision":59,"contentType":14802,"locale":27},{"sys":14799},{"type":12,"linkType":13,"id":14},{"sys":14801},{"id":20,"type":12,"linkType":21},{"sys":14803},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14805,"metaTitle":370,"metaDescription":371,"mainTitle":14806,"subtitle":390,"heroImage":14821,"ctaButton":413,"ctaLink":414},[369],{"data":14807,"content":14808,"nodeType":71},{},[14809,14815],{"data":14810,"content":14811,"nodeType":382},{},[14812],{"data":14813,"marks":14814,"value":381,"nodeType":79},{},[],{"data":14816,"content":14817,"nodeType":84},{},[14818],{"data":14819,"marks":14820,"value":389,"nodeType":79},{},[],{"metadata":14822,"sys":14825,"fields":14830},{"tags":14823,"concepts":14824},[],[],{"space":14826,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14828,"publishedVersion":59,"revision":22,"locale":27},{"sys":14827},{"type":12,"linkType":13,"id":14},{"sys":14829},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14831},{"url":405,"details":14832,"fileName":411,"contentType":412},{"size":407,"image":14833},{"width":409,"height":410},{"sys":14835,"fields":14838},{"id":14836,"createdAt":14837},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":14839,"slug":14840,"articleIntro":14839,"category":14841},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[14842],{"metadata":14843,"sys":14846,"fields":14853},{"tags":14844,"concepts":14845},[],[],{"space":14847,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14849,"publishedVersion":360,"revision":59,"contentType":14851,"locale":27},{"sys":14848},{"type":12,"linkType":13,"id":14},{"sys":14850},{"id":20,"type":12,"linkType":21},{"sys":14852},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14854,"metaTitle":370,"metaDescription":371,"mainTitle":14855,"subtitle":390,"heroImage":14870,"ctaButton":413,"ctaLink":414},[369],{"data":14856,"content":14857,"nodeType":71},{},[14858,14864],{"data":14859,"content":14860,"nodeType":382},{},[14861],{"data":14862,"marks":14863,"value":381,"nodeType":79},{},[],{"data":14865,"content":14866,"nodeType":84},{},[14867],{"data":14868,"marks":14869,"value":389,"nodeType":79},{},[],{"metadata":14871,"sys":14874,"fields":14879},{"tags":14872,"concepts":14873},[],[],{"space":14875,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14877,"publishedVersion":59,"revision":22,"locale":27},{"sys":14876},{"type":12,"linkType":13,"id":14},{"sys":14878},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14880},{"url":405,"details":14881,"fileName":411,"contentType":412},{"size":407,"image":14882},{"width":409,"height":410},{"sys":14884,"fields":14887},{"id":14885,"createdAt":14886},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":14888,"slug":14889,"articleIntro":-1,"category":14890},"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",[14891],{"metadata":14892,"sys":14895,"fields":14902},{"tags":14893,"concepts":14894},[],[],{"space":14896,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14898,"publishedVersion":360,"revision":59,"contentType":14900,"locale":27},{"sys":14897},{"type":12,"linkType":13,"id":14},{"sys":14899},{"id":20,"type":12,"linkType":21},{"sys":14901},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14903,"metaTitle":370,"metaDescription":371,"mainTitle":14904,"subtitle":390,"heroImage":14919,"ctaButton":413,"ctaLink":414},[369],{"data":14905,"content":14906,"nodeType":71},{},[14907,14913],{"data":14908,"content":14909,"nodeType":382},{},[14910],{"data":14911,"marks":14912,"value":381,"nodeType":79},{},[],{"data":14914,"content":14915,"nodeType":84},{},[14916],{"data":14917,"marks":14918,"value":389,"nodeType":79},{},[],{"metadata":14920,"sys":14923,"fields":14928},{"tags":14921,"concepts":14922},[],[],{"space":14924,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14926,"publishedVersion":59,"revision":22,"locale":27},{"sys":14925},{"type":12,"linkType":13,"id":14},{"sys":14927},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14929},{"url":405,"details":14930,"fileName":411,"contentType":412},{"size":407,"image":14931},{"width":409,"height":410},{"sys":14933,"fields":14936},{"id":14934,"createdAt":14935},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":14937,"slug":14938,"articleIntro":14937,"category":14939},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[14940],{"metadata":14941,"sys":14944,"fields":14951},{"tags":14942,"concepts":14943},[],[],{"space":14945,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14947,"publishedVersion":360,"revision":59,"contentType":14949,"locale":27},{"sys":14946},{"type":12,"linkType":13,"id":14},{"sys":14948},{"id":20,"type":12,"linkType":21},{"sys":14950},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":14952,"metaTitle":370,"metaDescription":371,"mainTitle":14953,"subtitle":390,"heroImage":14968,"ctaButton":413,"ctaLink":414},[369],{"data":14954,"content":14955,"nodeType":71},{},[14956,14962],{"data":14957,"content":14958,"nodeType":382},{},[14959],{"data":14960,"marks":14961,"value":381,"nodeType":79},{},[],{"data":14963,"content":14964,"nodeType":84},{},[14965],{"data":14966,"marks":14967,"value":389,"nodeType":79},{},[],{"metadata":14969,"sys":14972,"fields":14977},{"tags":14970,"concepts":14971},[],[],{"space":14973,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":14975,"publishedVersion":59,"revision":22,"locale":27},{"sys":14974},{"type":12,"linkType":13,"id":14},{"sys":14976},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":14978},{"url":405,"details":14979,"fileName":411,"contentType":412},{"size":407,"image":14980},{"width":409,"height":410},{"sys":14982,"fields":14985},{"id":14983,"createdAt":14984},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":14986,"slug":14987,"articleIntro":14986,"category":14988},"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",[14989],{"metadata":14990,"sys":14993,"fields":15000},{"tags":14991,"concepts":14992},[],[],{"space":14994,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":14996,"publishedVersion":360,"revision":59,"contentType":14998,"locale":27},{"sys":14995},{"type":12,"linkType":13,"id":14},{"sys":14997},{"id":20,"type":12,"linkType":21},{"sys":14999},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15001,"metaTitle":370,"metaDescription":371,"mainTitle":15002,"subtitle":390,"heroImage":15017,"ctaButton":413,"ctaLink":414},[369],{"data":15003,"content":15004,"nodeType":71},{},[15005,15011],{"data":15006,"content":15007,"nodeType":382},{},[15008],{"data":15009,"marks":15010,"value":381,"nodeType":79},{},[],{"data":15012,"content":15013,"nodeType":84},{},[15014],{"data":15015,"marks":15016,"value":389,"nodeType":79},{},[],{"metadata":15018,"sys":15021,"fields":15026},{"tags":15019,"concepts":15020},[],[],{"space":15022,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15024,"publishedVersion":59,"revision":22,"locale":27},{"sys":15023},{"type":12,"linkType":13,"id":14},{"sys":15025},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15027},{"url":405,"details":15028,"fileName":411,"contentType":412},{"size":407,"image":15029},{"width":409,"height":410},{"sys":15031,"fields":15034},{"id":15032,"createdAt":15033},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":15035,"slug":15036,"articleIntro":15035,"category":15037},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[15038],{"metadata":15039,"sys":15042,"fields":15049},{"tags":15040,"concepts":15041},[],[],{"space":15043,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15045,"publishedVersion":360,"revision":59,"contentType":15047,"locale":27},{"sys":15044},{"type":12,"linkType":13,"id":14},{"sys":15046},{"id":20,"type":12,"linkType":21},{"sys":15048},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15050,"metaTitle":370,"metaDescription":371,"mainTitle":15051,"subtitle":390,"heroImage":15066,"ctaButton":413,"ctaLink":414},[369],{"data":15052,"content":15053,"nodeType":71},{},[15054,15060],{"data":15055,"content":15056,"nodeType":382},{},[15057],{"data":15058,"marks":15059,"value":381,"nodeType":79},{},[],{"data":15061,"content":15062,"nodeType":84},{},[15063],{"data":15064,"marks":15065,"value":389,"nodeType":79},{},[],{"metadata":15067,"sys":15070,"fields":15075},{"tags":15068,"concepts":15069},[],[],{"space":15071,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15073,"publishedVersion":59,"revision":22,"locale":27},{"sys":15072},{"type":12,"linkType":13,"id":14},{"sys":15074},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15076},{"url":405,"details":15077,"fileName":411,"contentType":412},{"size":407,"image":15078},{"width":409,"height":410},{"sys":15080,"fields":15083},{"id":15081,"createdAt":15082},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":15084,"slug":15085,"articleIntro":15084,"category":15086},"426 - Personnel - Dépôts","compte-426-personnel-depots",[15087],{"metadata":15088,"sys":15091,"fields":15098},{"tags":15089,"concepts":15090},[],[],{"space":15092,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15094,"publishedVersion":360,"revision":59,"contentType":15096,"locale":27},{"sys":15093},{"type":12,"linkType":13,"id":14},{"sys":15095},{"id":20,"type":12,"linkType":21},{"sys":15097},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15099,"metaTitle":370,"metaDescription":371,"mainTitle":15100,"subtitle":390,"heroImage":15115,"ctaButton":413,"ctaLink":414},[369],{"data":15101,"content":15102,"nodeType":71},{},[15103,15109],{"data":15104,"content":15105,"nodeType":382},{},[15106],{"data":15107,"marks":15108,"value":381,"nodeType":79},{},[],{"data":15110,"content":15111,"nodeType":84},{},[15112],{"data":15113,"marks":15114,"value":389,"nodeType":79},{},[],{"metadata":15116,"sys":15119,"fields":15124},{"tags":15117,"concepts":15118},[],[],{"space":15120,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15122,"publishedVersion":59,"revision":22,"locale":27},{"sys":15121},{"type":12,"linkType":13,"id":14},{"sys":15123},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15125},{"url":405,"details":15126,"fileName":411,"contentType":412},{"size":407,"image":15127},{"width":409,"height":410},{"sys":15129,"fields":15132},{"id":15130,"createdAt":15131},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":15133,"slug":15134,"articleIntro":15133,"category":15135},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[15136],{"metadata":15137,"sys":15140,"fields":15147},{"tags":15138,"concepts":15139},[],[],{"space":15141,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15143,"publishedVersion":360,"revision":59,"contentType":15145,"locale":27},{"sys":15142},{"type":12,"linkType":13,"id":14},{"sys":15144},{"id":20,"type":12,"linkType":21},{"sys":15146},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15148,"metaTitle":370,"metaDescription":371,"mainTitle":15149,"subtitle":390,"heroImage":15164,"ctaButton":413,"ctaLink":414},[369],{"data":15150,"content":15151,"nodeType":71},{},[15152,15158],{"data":15153,"content":15154,"nodeType":382},{},[15155],{"data":15156,"marks":15157,"value":381,"nodeType":79},{},[],{"data":15159,"content":15160,"nodeType":84},{},[15161],{"data":15162,"marks":15163,"value":389,"nodeType":79},{},[],{"metadata":15165,"sys":15168,"fields":15173},{"tags":15166,"concepts":15167},[],[],{"space":15169,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15171,"publishedVersion":59,"revision":22,"locale":27},{"sys":15170},{"type":12,"linkType":13,"id":14},{"sys":15172},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15174},{"url":405,"details":15175,"fileName":411,"contentType":412},{"size":407,"image":15176},{"width":409,"height":410},{"sys":15178,"fields":15181},{"id":15179,"createdAt":15180},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":15182,"slug":15183,"articleIntro":15182,"category":15184},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[15185],{"metadata":15186,"sys":15189,"fields":15196},{"tags":15187,"concepts":15188},[],[],{"space":15190,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15192,"publishedVersion":360,"revision":59,"contentType":15194,"locale":27},{"sys":15191},{"type":12,"linkType":13,"id":14},{"sys":15193},{"id":20,"type":12,"linkType":21},{"sys":15195},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15197,"metaTitle":370,"metaDescription":371,"mainTitle":15198,"subtitle":390,"heroImage":15213,"ctaButton":413,"ctaLink":414},[369],{"data":15199,"content":15200,"nodeType":71},{},[15201,15207],{"data":15202,"content":15203,"nodeType":382},{},[15204],{"data":15205,"marks":15206,"value":381,"nodeType":79},{},[],{"data":15208,"content":15209,"nodeType":84},{},[15210],{"data":15211,"marks":15212,"value":389,"nodeType":79},{},[],{"metadata":15214,"sys":15217,"fields":15222},{"tags":15215,"concepts":15216},[],[],{"space":15218,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15220,"publishedVersion":59,"revision":22,"locale":27},{"sys":15219},{"type":12,"linkType":13,"id":14},{"sys":15221},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15223},{"url":405,"details":15224,"fileName":411,"contentType":412},{"size":407,"image":15225},{"width":409,"height":410},{"sys":15227,"fields":15230},{"id":15228,"createdAt":15229},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":15231,"slug":15232,"articleIntro":15231,"category":15233},"6161 - Multirisques","compte-6161-multirisques",[15234],{"metadata":15235,"sys":15238,"fields":15245},{"tags":15236,"concepts":15237},[],[],{"space":15239,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15241,"publishedVersion":360,"revision":59,"contentType":15243,"locale":27},{"sys":15240},{"type":12,"linkType":13,"id":14},{"sys":15242},{"id":20,"type":12,"linkType":21},{"sys":15244},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15246,"metaTitle":370,"metaDescription":371,"mainTitle":15247,"subtitle":390,"heroImage":15262,"ctaButton":413,"ctaLink":414},[369],{"data":15248,"content":15249,"nodeType":71},{},[15250,15256],{"data":15251,"content":15252,"nodeType":382},{},[15253],{"data":15254,"marks":15255,"value":381,"nodeType":79},{},[],{"data":15257,"content":15258,"nodeType":84},{},[15259],{"data":15260,"marks":15261,"value":389,"nodeType":79},{},[],{"metadata":15263,"sys":15266,"fields":15271},{"tags":15264,"concepts":15265},[],[],{"space":15267,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15269,"publishedVersion":59,"revision":22,"locale":27},{"sys":15268},{"type":12,"linkType":13,"id":14},{"sys":15270},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15272},{"url":405,"details":15273,"fileName":411,"contentType":412},{"size":407,"image":15274},{"width":409,"height":410},{"sys":15276,"fields":15279},{"id":15277,"createdAt":15278},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":15280,"slug":15281,"articleIntro":15280,"category":15282},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[15283],{"metadata":15284,"sys":15287,"fields":15294},{"tags":15285,"concepts":15286},[],[],{"space":15288,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15290,"publishedVersion":360,"revision":59,"contentType":15292,"locale":27},{"sys":15289},{"type":12,"linkType":13,"id":14},{"sys":15291},{"id":20,"type":12,"linkType":21},{"sys":15293},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15295,"metaTitle":370,"metaDescription":371,"mainTitle":15296,"subtitle":390,"heroImage":15311,"ctaButton":413,"ctaLink":414},[369],{"data":15297,"content":15298,"nodeType":71},{},[15299,15305],{"data":15300,"content":15301,"nodeType":382},{},[15302],{"data":15303,"marks":15304,"value":381,"nodeType":79},{},[],{"data":15306,"content":15307,"nodeType":84},{},[15308],{"data":15309,"marks":15310,"value":389,"nodeType":79},{},[],{"metadata":15312,"sys":15315,"fields":15320},{"tags":15313,"concepts":15314},[],[],{"space":15316,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15318,"publishedVersion":59,"revision":22,"locale":27},{"sys":15317},{"type":12,"linkType":13,"id":14},{"sys":15319},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15321},{"url":405,"details":15322,"fileName":411,"contentType":412},{"size":407,"image":15323},{"width":409,"height":410},{"sys":15325,"fields":15328},{"id":15326,"createdAt":15327},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":15329,"slug":15330,"articleIntro":15329,"category":15331},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[15332],{"metadata":15333,"sys":15336,"fields":15343},{"tags":15334,"concepts":15335},[],[],{"space":15337,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15339,"publishedVersion":360,"revision":59,"contentType":15341,"locale":27},{"sys":15338},{"type":12,"linkType":13,"id":14},{"sys":15340},{"id":20,"type":12,"linkType":21},{"sys":15342},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15344,"metaTitle":370,"metaDescription":371,"mainTitle":15345,"subtitle":390,"heroImage":15360,"ctaButton":413,"ctaLink":414},[369],{"data":15346,"content":15347,"nodeType":71},{},[15348,15354],{"data":15349,"content":15350,"nodeType":382},{},[15351],{"data":15352,"marks":15353,"value":381,"nodeType":79},{},[],{"data":15355,"content":15356,"nodeType":84},{},[15357],{"data":15358,"marks":15359,"value":389,"nodeType":79},{},[],{"metadata":15361,"sys":15364,"fields":15369},{"tags":15362,"concepts":15363},[],[],{"space":15365,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15367,"publishedVersion":59,"revision":22,"locale":27},{"sys":15366},{"type":12,"linkType":13,"id":14},{"sys":15368},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15370},{"url":405,"details":15371,"fileName":411,"contentType":412},{"size":407,"image":15372},{"width":409,"height":410},{"sys":15374,"fields":15377},{"id":15375,"createdAt":15376},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":15378,"slug":15379,"articleIntro":15378,"category":15380},"Compte 451 - Groupe","compte-451-groupe",[15381],{"metadata":15382,"sys":15385,"fields":15392},{"tags":15383,"concepts":15384},[],[],{"space":15386,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15388,"publishedVersion":360,"revision":59,"contentType":15390,"locale":27},{"sys":15387},{"type":12,"linkType":13,"id":14},{"sys":15389},{"id":20,"type":12,"linkType":21},{"sys":15391},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15393,"metaTitle":370,"metaDescription":371,"mainTitle":15394,"subtitle":390,"heroImage":15409,"ctaButton":413,"ctaLink":414},[369],{"data":15395,"content":15396,"nodeType":71},{},[15397,15403],{"data":15398,"content":15399,"nodeType":382},{},[15400],{"data":15401,"marks":15402,"value":381,"nodeType":79},{},[],{"data":15404,"content":15405,"nodeType":84},{},[15406],{"data":15407,"marks":15408,"value":389,"nodeType":79},{},[],{"metadata":15410,"sys":15413,"fields":15418},{"tags":15411,"concepts":15412},[],[],{"space":15414,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15416,"publishedVersion":59,"revision":22,"locale":27},{"sys":15415},{"type":12,"linkType":13,"id":14},{"sys":15417},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15419},{"url":405,"details":15420,"fileName":411,"contentType":412},{"size":407,"image":15421},{"width":409,"height":410},{"sys":15423,"fields":15426},{"id":15424,"createdAt":15425},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":15427,"slug":15428,"articleIntro":15427,"category":15429},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[15430],{"metadata":15431,"sys":15434,"fields":15441},{"tags":15432,"concepts":15433},[],[],{"space":15435,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15437,"publishedVersion":360,"revision":59,"contentType":15439,"locale":27},{"sys":15436},{"type":12,"linkType":13,"id":14},{"sys":15438},{"id":20,"type":12,"linkType":21},{"sys":15440},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15442,"metaTitle":370,"metaDescription":371,"mainTitle":15443,"subtitle":390,"heroImage":15458,"ctaButton":413,"ctaLink":414},[369],{"data":15444,"content":15445,"nodeType":71},{},[15446,15452],{"data":15447,"content":15448,"nodeType":382},{},[15449],{"data":15450,"marks":15451,"value":381,"nodeType":79},{},[],{"data":15453,"content":15454,"nodeType":84},{},[15455],{"data":15456,"marks":15457,"value":389,"nodeType":79},{},[],{"metadata":15459,"sys":15462,"fields":15467},{"tags":15460,"concepts":15461},[],[],{"space":15463,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15465,"publishedVersion":59,"revision":22,"locale":27},{"sys":15464},{"type":12,"linkType":13,"id":14},{"sys":15466},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15468},{"url":405,"details":15469,"fileName":411,"contentType":412},{"size":407,"image":15470},{"width":409,"height":410},{"sys":15472,"fields":15475},{"id":15473,"createdAt":15474},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":15476,"slug":15477,"articleIntro":15476,"category":15478},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[15479],{"metadata":15480,"sys":15483,"fields":15490},{"tags":15481,"concepts":15482},[],[],{"space":15484,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15486,"publishedVersion":360,"revision":59,"contentType":15488,"locale":27},{"sys":15485},{"type":12,"linkType":13,"id":14},{"sys":15487},{"id":20,"type":12,"linkType":21},{"sys":15489},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15491,"metaTitle":370,"metaDescription":371,"mainTitle":15492,"subtitle":390,"heroImage":15507,"ctaButton":413,"ctaLink":414},[369],{"data":15493,"content":15494,"nodeType":71},{},[15495,15501],{"data":15496,"content":15497,"nodeType":382},{},[15498],{"data":15499,"marks":15500,"value":381,"nodeType":79},{},[],{"data":15502,"content":15503,"nodeType":84},{},[15504],{"data":15505,"marks":15506,"value":389,"nodeType":79},{},[],{"metadata":15508,"sys":15511,"fields":15516},{"tags":15509,"concepts":15510},[],[],{"space":15512,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15514,"publishedVersion":59,"revision":22,"locale":27},{"sys":15513},{"type":12,"linkType":13,"id":14},{"sys":15515},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15517},{"url":405,"details":15518,"fileName":411,"contentType":412},{"size":407,"image":15519},{"width":409,"height":410},{"sys":15521,"fields":15524},{"id":15522,"createdAt":15523},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":15525,"slug":15526,"articleIntro":15525,"category":15527},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[15528],{"metadata":15529,"sys":15532,"fields":15539},{"tags":15530,"concepts":15531},[],[],{"space":15533,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15535,"publishedVersion":360,"revision":59,"contentType":15537,"locale":27},{"sys":15534},{"type":12,"linkType":13,"id":14},{"sys":15536},{"id":20,"type":12,"linkType":21},{"sys":15538},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15540,"metaTitle":370,"metaDescription":371,"mainTitle":15541,"subtitle":390,"heroImage":15556,"ctaButton":413,"ctaLink":414},[369],{"data":15542,"content":15543,"nodeType":71},{},[15544,15550],{"data":15545,"content":15546,"nodeType":382},{},[15547],{"data":15548,"marks":15549,"value":381,"nodeType":79},{},[],{"data":15551,"content":15552,"nodeType":84},{},[15553],{"data":15554,"marks":15555,"value":389,"nodeType":79},{},[],{"metadata":15557,"sys":15560,"fields":15565},{"tags":15558,"concepts":15559},[],[],{"space":15561,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15563,"publishedVersion":59,"revision":22,"locale":27},{"sys":15562},{"type":12,"linkType":13,"id":14},{"sys":15564},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15566},{"url":405,"details":15567,"fileName":411,"contentType":412},{"size":407,"image":15568},{"width":409,"height":410},{"sys":15570,"fields":15573},{"id":15571,"createdAt":15572},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15574,"slug":15575,"articleIntro":15574,"category":15576},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15577],{"metadata":15578,"sys":15581,"fields":15588},{"tags":15579,"concepts":15580},[],[],{"space":15582,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15584,"publishedVersion":360,"revision":59,"contentType":15586,"locale":27},{"sys":15583},{"type":12,"linkType":13,"id":14},{"sys":15585},{"id":20,"type":12,"linkType":21},{"sys":15587},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15589,"metaTitle":370,"metaDescription":371,"mainTitle":15590,"subtitle":390,"heroImage":15605,"ctaButton":413,"ctaLink":414},[369],{"data":15591,"content":15592,"nodeType":71},{},[15593,15599],{"data":15594,"content":15595,"nodeType":382},{},[15596],{"data":15597,"marks":15598,"value":381,"nodeType":79},{},[],{"data":15600,"content":15601,"nodeType":84},{},[15602],{"data":15603,"marks":15604,"value":389,"nodeType":79},{},[],{"metadata":15606,"sys":15609,"fields":15614},{"tags":15607,"concepts":15608},[],[],{"space":15610,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15612,"publishedVersion":59,"revision":22,"locale":27},{"sys":15611},{"type":12,"linkType":13,"id":14},{"sys":15613},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15615},{"url":405,"details":15616,"fileName":411,"contentType":412},{"size":407,"image":15617},{"width":409,"height":410},{"sys":15619,"fields":15622},{"id":15620,"createdAt":15621},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":15623,"slug":15624,"articleIntro":15623,"category":15625},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[15626],{"metadata":15627,"sys":15630,"fields":15637},{"tags":15628,"concepts":15629},[],[],{"space":15631,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15633,"publishedVersion":360,"revision":59,"contentType":15635,"locale":27},{"sys":15632},{"type":12,"linkType":13,"id":14},{"sys":15634},{"id":20,"type":12,"linkType":21},{"sys":15636},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15638,"metaTitle":370,"metaDescription":371,"mainTitle":15639,"subtitle":390,"heroImage":15654,"ctaButton":413,"ctaLink":414},[369],{"data":15640,"content":15641,"nodeType":71},{},[15642,15648],{"data":15643,"content":15644,"nodeType":382},{},[15645],{"data":15646,"marks":15647,"value":381,"nodeType":79},{},[],{"data":15649,"content":15650,"nodeType":84},{},[15651],{"data":15652,"marks":15653,"value":389,"nodeType":79},{},[],{"metadata":15655,"sys":15658,"fields":15663},{"tags":15656,"concepts":15657},[],[],{"space":15659,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15661,"publishedVersion":59,"revision":22,"locale":27},{"sys":15660},{"type":12,"linkType":13,"id":14},{"sys":15662},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15664},{"url":405,"details":15665,"fileName":411,"contentType":412},{"size":407,"image":15666},{"width":409,"height":410},{"sys":15668,"fields":15671},{"id":15669,"createdAt":15670},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":15672,"slug":15673,"articleIntro":15672,"category":15674},"7083 - Locations diverses","compte-7083-locations-diverses",[15675],{"metadata":15676,"sys":15679,"fields":15686},{"tags":15677,"concepts":15678},[],[],{"space":15680,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15682,"publishedVersion":360,"revision":59,"contentType":15684,"locale":27},{"sys":15681},{"type":12,"linkType":13,"id":14},{"sys":15683},{"id":20,"type":12,"linkType":21},{"sys":15685},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15687,"metaTitle":370,"metaDescription":371,"mainTitle":15688,"subtitle":390,"heroImage":15703,"ctaButton":413,"ctaLink":414},[369],{"data":15689,"content":15690,"nodeType":71},{},[15691,15697],{"data":15692,"content":15693,"nodeType":382},{},[15694],{"data":15695,"marks":15696,"value":381,"nodeType":79},{},[],{"data":15698,"content":15699,"nodeType":84},{},[15700],{"data":15701,"marks":15702,"value":389,"nodeType":79},{},[],{"metadata":15704,"sys":15707,"fields":15712},{"tags":15705,"concepts":15706},[],[],{"space":15708,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15710,"publishedVersion":59,"revision":22,"locale":27},{"sys":15709},{"type":12,"linkType":13,"id":14},{"sys":15711},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15713},{"url":405,"details":15714,"fileName":411,"contentType":412},{"size":407,"image":15715},{"width":409,"height":410},{"sys":15717,"fields":15720},{"id":15718,"createdAt":15719},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":15721,"slug":15722,"articleIntro":15721,"category":15723},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[15724],{"metadata":15725,"sys":15728,"fields":15735},{"tags":15726,"concepts":15727},[],[],{"space":15729,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15731,"publishedVersion":360,"revision":59,"contentType":15733,"locale":27},{"sys":15730},{"type":12,"linkType":13,"id":14},{"sys":15732},{"id":20,"type":12,"linkType":21},{"sys":15734},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15736,"metaTitle":370,"metaDescription":371,"mainTitle":15737,"subtitle":390,"heroImage":15752,"ctaButton":413,"ctaLink":414},[369],{"data":15738,"content":15739,"nodeType":71},{},[15740,15746],{"data":15741,"content":15742,"nodeType":382},{},[15743],{"data":15744,"marks":15745,"value":381,"nodeType":79},{},[],{"data":15747,"content":15748,"nodeType":84},{},[15749],{"data":15750,"marks":15751,"value":389,"nodeType":79},{},[],{"metadata":15753,"sys":15756,"fields":15761},{"tags":15754,"concepts":15755},[],[],{"space":15757,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15759,"publishedVersion":59,"revision":22,"locale":27},{"sys":15758},{"type":12,"linkType":13,"id":14},{"sys":15760},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15762},{"url":405,"details":15763,"fileName":411,"contentType":412},{"size":407,"image":15764},{"width":409,"height":410},{"sys":15766,"fields":15769},{"id":15767,"createdAt":15768},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":15770,"slug":15771,"articleIntro":15770,"category":15772},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[15773],{"metadata":15774,"sys":15777,"fields":15784},{"tags":15775,"concepts":15776},[],[],{"space":15778,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15780,"publishedVersion":360,"revision":59,"contentType":15782,"locale":27},{"sys":15779},{"type":12,"linkType":13,"id":14},{"sys":15781},{"id":20,"type":12,"linkType":21},{"sys":15783},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15785,"metaTitle":370,"metaDescription":371,"mainTitle":15786,"subtitle":390,"heroImage":15801,"ctaButton":413,"ctaLink":414},[369],{"data":15787,"content":15788,"nodeType":71},{},[15789,15795],{"data":15790,"content":15791,"nodeType":382},{},[15792],{"data":15793,"marks":15794,"value":381,"nodeType":79},{},[],{"data":15796,"content":15797,"nodeType":84},{},[15798],{"data":15799,"marks":15800,"value":389,"nodeType":79},{},[],{"metadata":15802,"sys":15805,"fields":15810},{"tags":15803,"concepts":15804},[],[],{"space":15806,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15808,"publishedVersion":59,"revision":22,"locale":27},{"sys":15807},{"type":12,"linkType":13,"id":14},{"sys":15809},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15811},{"url":405,"details":15812,"fileName":411,"contentType":412},{"size":407,"image":15813},{"width":409,"height":410},{"sys":15815,"fields":15818},{"id":15816,"createdAt":15817},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":15819,"slug":15820,"articleIntro":15819,"category":15821},"Compte 211 - Terrains","compte-211-terrains",[15822],{"metadata":15823,"sys":15826,"fields":15833},{"tags":15824,"concepts":15825},[],[],{"space":15827,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15829,"publishedVersion":360,"revision":59,"contentType":15831,"locale":27},{"sys":15828},{"type":12,"linkType":13,"id":14},{"sys":15830},{"id":20,"type":12,"linkType":21},{"sys":15832},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15834,"metaTitle":370,"metaDescription":371,"mainTitle":15835,"subtitle":390,"heroImage":15850,"ctaButton":413,"ctaLink":414},[369],{"data":15836,"content":15837,"nodeType":71},{},[15838,15844],{"data":15839,"content":15840,"nodeType":382},{},[15841],{"data":15842,"marks":15843,"value":381,"nodeType":79},{},[],{"data":15845,"content":15846,"nodeType":84},{},[15847],{"data":15848,"marks":15849,"value":389,"nodeType":79},{},[],{"metadata":15851,"sys":15854,"fields":15859},{"tags":15852,"concepts":15853},[],[],{"space":15855,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15857,"publishedVersion":59,"revision":22,"locale":27},{"sys":15856},{"type":12,"linkType":13,"id":14},{"sys":15858},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15860},{"url":405,"details":15861,"fileName":411,"contentType":412},{"size":407,"image":15862},{"width":409,"height":410},{"sys":15864,"fields":15867},{"id":15865,"createdAt":15866},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":15868,"slug":15869,"articleIntro":15868,"category":15870},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[15871],{"metadata":15872,"sys":15875,"fields":15882},{"tags":15873,"concepts":15874},[],[],{"space":15876,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15878,"publishedVersion":360,"revision":59,"contentType":15880,"locale":27},{"sys":15877},{"type":12,"linkType":13,"id":14},{"sys":15879},{"id":20,"type":12,"linkType":21},{"sys":15881},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15883,"metaTitle":370,"metaDescription":371,"mainTitle":15884,"subtitle":390,"heroImage":15899,"ctaButton":413,"ctaLink":414},[369],{"data":15885,"content":15886,"nodeType":71},{},[15887,15893],{"data":15888,"content":15889,"nodeType":382},{},[15890],{"data":15891,"marks":15892,"value":381,"nodeType":79},{},[],{"data":15894,"content":15895,"nodeType":84},{},[15896],{"data":15897,"marks":15898,"value":389,"nodeType":79},{},[],{"metadata":15900,"sys":15903,"fields":15908},{"tags":15901,"concepts":15902},[],[],{"space":15904,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15906,"publishedVersion":59,"revision":22,"locale":27},{"sys":15905},{"type":12,"linkType":13,"id":14},{"sys":15907},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15909},{"url":405,"details":15910,"fileName":411,"contentType":412},{"size":407,"image":15911},{"width":409,"height":410},{"sys":15913,"fields":15916},{"id":15914,"createdAt":15915},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":15917,"slug":15918,"articleIntro":15917,"category":15919},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[15920],{"metadata":15921,"sys":15924,"fields":15931},{"tags":15922,"concepts":15923},[],[],{"space":15925,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15927,"publishedVersion":360,"revision":59,"contentType":15929,"locale":27},{"sys":15926},{"type":12,"linkType":13,"id":14},{"sys":15928},{"id":20,"type":12,"linkType":21},{"sys":15930},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15932,"metaTitle":370,"metaDescription":371,"mainTitle":15933,"subtitle":390,"heroImage":15948,"ctaButton":413,"ctaLink":414},[369],{"data":15934,"content":15935,"nodeType":71},{},[15936,15942],{"data":15937,"content":15938,"nodeType":382},{},[15939],{"data":15940,"marks":15941,"value":381,"nodeType":79},{},[],{"data":15943,"content":15944,"nodeType":84},{},[15945],{"data":15946,"marks":15947,"value":389,"nodeType":79},{},[],{"metadata":15949,"sys":15952,"fields":15957},{"tags":15950,"concepts":15951},[],[],{"space":15953,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":15955,"publishedVersion":59,"revision":22,"locale":27},{"sys":15954},{"type":12,"linkType":13,"id":14},{"sys":15956},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":15958},{"url":405,"details":15959,"fileName":411,"contentType":412},{"size":407,"image":15960},{"width":409,"height":410},{"sys":15962,"fields":15965},{"id":15963,"createdAt":15964},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":15966,"slug":15967,"articleIntro":15966,"category":15968},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[15969],{"metadata":15970,"sys":15973,"fields":15980},{"tags":15971,"concepts":15972},[],[],{"space":15974,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":15976,"publishedVersion":360,"revision":59,"contentType":15978,"locale":27},{"sys":15975},{"type":12,"linkType":13,"id":14},{"sys":15977},{"id":20,"type":12,"linkType":21},{"sys":15979},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":15981,"metaTitle":370,"metaDescription":371,"mainTitle":15982,"subtitle":390,"heroImage":15997,"ctaButton":413,"ctaLink":414},[369],{"data":15983,"content":15984,"nodeType":71},{},[15985,15991],{"data":15986,"content":15987,"nodeType":382},{},[15988],{"data":15989,"marks":15990,"value":381,"nodeType":79},{},[],{"data":15992,"content":15993,"nodeType":84},{},[15994],{"data":15995,"marks":15996,"value":389,"nodeType":79},{},[],{"metadata":15998,"sys":16001,"fields":16006},{"tags":15999,"concepts":16000},[],[],{"space":16002,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16004,"publishedVersion":59,"revision":22,"locale":27},{"sys":16003},{"type":12,"linkType":13,"id":14},{"sys":16005},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16007},{"url":405,"details":16008,"fileName":411,"contentType":412},{"size":407,"image":16009},{"width":409,"height":410},{"sys":16011,"fields":16014},{"id":16012,"createdAt":16013},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":16015,"slug":16016,"articleIntro":16017,"category":16018},"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",[16019],{"metadata":16020,"sys":16023,"fields":16030},{"tags":16021,"concepts":16022},[],[],{"space":16024,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16026,"publishedVersion":360,"revision":59,"contentType":16028,"locale":27},{"sys":16025},{"type":12,"linkType":13,"id":14},{"sys":16027},{"id":20,"type":12,"linkType":21},{"sys":16029},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16031,"metaTitle":370,"metaDescription":371,"mainTitle":16032,"subtitle":390,"heroImage":16047,"ctaButton":413,"ctaLink":414},[369],{"data":16033,"content":16034,"nodeType":71},{},[16035,16041],{"data":16036,"content":16037,"nodeType":382},{},[16038],{"data":16039,"marks":16040,"value":381,"nodeType":79},{},[],{"data":16042,"content":16043,"nodeType":84},{},[16044],{"data":16045,"marks":16046,"value":389,"nodeType":79},{},[],{"metadata":16048,"sys":16051,"fields":16056},{"tags":16049,"concepts":16050},[],[],{"space":16052,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16054,"publishedVersion":59,"revision":22,"locale":27},{"sys":16053},{"type":12,"linkType":13,"id":14},{"sys":16055},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16057},{"url":405,"details":16058,"fileName":411,"contentType":412},{"size":407,"image":16059},{"width":409,"height":410},{"sys":16061,"fields":16064},{"id":16062,"createdAt":16063},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":16065,"slug":16066,"articleIntro":16067,"category":16068},"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.",[16069],{"metadata":16070,"sys":16073,"fields":16080},{"tags":16071,"concepts":16072},[],[],{"space":16074,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16076,"publishedVersion":360,"revision":59,"contentType":16078,"locale":27},{"sys":16075},{"type":12,"linkType":13,"id":14},{"sys":16077},{"id":20,"type":12,"linkType":21},{"sys":16079},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16081,"metaTitle":370,"metaDescription":371,"mainTitle":16082,"subtitle":390,"heroImage":16097,"ctaButton":413,"ctaLink":414},[369],{"data":16083,"content":16084,"nodeType":71},{},[16085,16091],{"data":16086,"content":16087,"nodeType":382},{},[16088],{"data":16089,"marks":16090,"value":381,"nodeType":79},{},[],{"data":16092,"content":16093,"nodeType":84},{},[16094],{"data":16095,"marks":16096,"value":389,"nodeType":79},{},[],{"metadata":16098,"sys":16101,"fields":16106},{"tags":16099,"concepts":16100},[],[],{"space":16102,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16104,"publishedVersion":59,"revision":22,"locale":27},{"sys":16103},{"type":12,"linkType":13,"id":14},{"sys":16105},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16107},{"url":405,"details":16108,"fileName":411,"contentType":412},{"size":407,"image":16109},{"width":409,"height":410},{"sys":16111,"fields":16114},{"id":16112,"createdAt":16113},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":16115,"slug":16116,"articleIntro":16117,"category":16118},"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.",[16119],{"metadata":16120,"sys":16123,"fields":16130},{"tags":16121,"concepts":16122},[],[],{"space":16124,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16126,"publishedVersion":360,"revision":59,"contentType":16128,"locale":27},{"sys":16125},{"type":12,"linkType":13,"id":14},{"sys":16127},{"id":20,"type":12,"linkType":21},{"sys":16129},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16131,"metaTitle":370,"metaDescription":371,"mainTitle":16132,"subtitle":390,"heroImage":16147,"ctaButton":413,"ctaLink":414},[369],{"data":16133,"content":16134,"nodeType":71},{},[16135,16141],{"data":16136,"content":16137,"nodeType":382},{},[16138],{"data":16139,"marks":16140,"value":381,"nodeType":79},{},[],{"data":16142,"content":16143,"nodeType":84},{},[16144],{"data":16145,"marks":16146,"value":389,"nodeType":79},{},[],{"metadata":16148,"sys":16151,"fields":16156},{"tags":16149,"concepts":16150},[],[],{"space":16152,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16154,"publishedVersion":59,"revision":22,"locale":27},{"sys":16153},{"type":12,"linkType":13,"id":14},{"sys":16155},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16157},{"url":405,"details":16158,"fileName":411,"contentType":412},{"size":407,"image":16159},{"width":409,"height":410},{"sys":16161,"fields":16163},{"id":16162,"createdAt":12335},"3I5KJd4shZBebKbC7AQxh7",{"title":16164,"slug":16165,"articleIntro":16164,"category":16166},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[16167],{"metadata":16168,"sys":16171,"fields":16178},{"tags":16169,"concepts":16170},[],[],{"space":16172,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16174,"publishedVersion":360,"revision":59,"contentType":16176,"locale":27},{"sys":16173},{"type":12,"linkType":13,"id":14},{"sys":16175},{"id":20,"type":12,"linkType":21},{"sys":16177},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16179,"metaTitle":370,"metaDescription":371,"mainTitle":16180,"subtitle":390,"heroImage":16195,"ctaButton":413,"ctaLink":414},[369],{"data":16181,"content":16182,"nodeType":71},{},[16183,16189],{"data":16184,"content":16185,"nodeType":382},{},[16186],{"data":16187,"marks":16188,"value":381,"nodeType":79},{},[],{"data":16190,"content":16191,"nodeType":84},{},[16192],{"data":16193,"marks":16194,"value":389,"nodeType":79},{},[],{"metadata":16196,"sys":16199,"fields":16204},{"tags":16197,"concepts":16198},[],[],{"space":16200,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16202,"publishedVersion":59,"revision":22,"locale":27},{"sys":16201},{"type":12,"linkType":13,"id":14},{"sys":16203},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16205},{"url":405,"details":16206,"fileName":411,"contentType":412},{"size":407,"image":16207},{"width":409,"height":410},{"sys":16209,"fields":16212},{"id":16210,"createdAt":16211},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":16213,"slug":16214,"articleIntro":-1,"category":16215},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[16216],{"metadata":16217,"sys":16220,"fields":16227},{"tags":16218,"concepts":16219},[],[],{"space":16221,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16223,"publishedVersion":360,"revision":59,"contentType":16225,"locale":27},{"sys":16222},{"type":12,"linkType":13,"id":14},{"sys":16224},{"id":20,"type":12,"linkType":21},{"sys":16226},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16228,"metaTitle":370,"metaDescription":371,"mainTitle":16229,"subtitle":390,"heroImage":16244,"ctaButton":413,"ctaLink":414},[369],{"data":16230,"content":16231,"nodeType":71},{},[16232,16238],{"data":16233,"content":16234,"nodeType":382},{},[16235],{"data":16236,"marks":16237,"value":381,"nodeType":79},{},[],{"data":16239,"content":16240,"nodeType":84},{},[16241],{"data":16242,"marks":16243,"value":389,"nodeType":79},{},[],{"metadata":16245,"sys":16248,"fields":16253},{"tags":16246,"concepts":16247},[],[],{"space":16249,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16251,"publishedVersion":59,"revision":22,"locale":27},{"sys":16250},{"type":12,"linkType":13,"id":14},{"sys":16252},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16254},{"url":405,"details":16255,"fileName":411,"contentType":412},{"size":407,"image":16256},{"width":409,"height":410},{"sys":16258,"fields":16261},{"id":16259,"createdAt":16260},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":16262,"slug":16263,"articleIntro":-1,"category":16264},"Compte 66 - Charges financières","compte-66-charges-financieres",[16265],{"metadata":16266,"sys":16269,"fields":16276},{"tags":16267,"concepts":16268},[],[],{"space":16270,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16272,"publishedVersion":360,"revision":59,"contentType":16274,"locale":27},{"sys":16271},{"type":12,"linkType":13,"id":14},{"sys":16273},{"id":20,"type":12,"linkType":21},{"sys":16275},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16277,"metaTitle":370,"metaDescription":371,"mainTitle":16278,"subtitle":390,"heroImage":16293,"ctaButton":413,"ctaLink":414},[369],{"data":16279,"content":16280,"nodeType":71},{},[16281,16287],{"data":16282,"content":16283,"nodeType":382},{},[16284],{"data":16285,"marks":16286,"value":381,"nodeType":79},{},[],{"data":16288,"content":16289,"nodeType":84},{},[16290],{"data":16291,"marks":16292,"value":389,"nodeType":79},{},[],{"metadata":16294,"sys":16297,"fields":16302},{"tags":16295,"concepts":16296},[],[],{"space":16298,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16300,"publishedVersion":59,"revision":22,"locale":27},{"sys":16299},{"type":12,"linkType":13,"id":14},{"sys":16301},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16303},{"url":405,"details":16304,"fileName":411,"contentType":412},{"size":407,"image":16305},{"width":409,"height":410},{"sys":16307,"fields":16310},{"id":16308,"createdAt":16309},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16311,"slug":16312,"articleIntro":16311,"category":16313},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16314],{"metadata":16315,"sys":16318,"fields":16325},{"tags":16316,"concepts":16317},[],[],{"space":16319,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16321,"publishedVersion":360,"revision":59,"contentType":16323,"locale":27},{"sys":16320},{"type":12,"linkType":13,"id":14},{"sys":16322},{"id":20,"type":12,"linkType":21},{"sys":16324},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16326,"metaTitle":370,"metaDescription":371,"mainTitle":16327,"subtitle":390,"heroImage":16342,"ctaButton":413,"ctaLink":414},[369],{"data":16328,"content":16329,"nodeType":71},{},[16330,16336],{"data":16331,"content":16332,"nodeType":382},{},[16333],{"data":16334,"marks":16335,"value":381,"nodeType":79},{},[],{"data":16337,"content":16338,"nodeType":84},{},[16339],{"data":16340,"marks":16341,"value":389,"nodeType":79},{},[],{"metadata":16343,"sys":16346,"fields":16351},{"tags":16344,"concepts":16345},[],[],{"space":16347,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16349,"publishedVersion":59,"revision":22,"locale":27},{"sys":16348},{"type":12,"linkType":13,"id":14},{"sys":16350},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16352},{"url":405,"details":16353,"fileName":411,"contentType":412},{"size":407,"image":16354},{"width":409,"height":410},{"sys":16356,"fields":16359},{"id":16357,"createdAt":16358},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":16360,"slug":16361,"articleIntro":16360,"category":16362},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[16363],{"metadata":16364,"sys":16367,"fields":16374},{"tags":16365,"concepts":16366},[],[],{"space":16368,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16370,"publishedVersion":360,"revision":59,"contentType":16372,"locale":27},{"sys":16369},{"type":12,"linkType":13,"id":14},{"sys":16371},{"id":20,"type":12,"linkType":21},{"sys":16373},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16375,"metaTitle":370,"metaDescription":371,"mainTitle":16376,"subtitle":390,"heroImage":16391,"ctaButton":413,"ctaLink":414},[369],{"data":16377,"content":16378,"nodeType":71},{},[16379,16385],{"data":16380,"content":16381,"nodeType":382},{},[16382],{"data":16383,"marks":16384,"value":381,"nodeType":79},{},[],{"data":16386,"content":16387,"nodeType":84},{},[16388],{"data":16389,"marks":16390,"value":389,"nodeType":79},{},[],{"metadata":16392,"sys":16395,"fields":16400},{"tags":16393,"concepts":16394},[],[],{"space":16396,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16398,"publishedVersion":59,"revision":22,"locale":27},{"sys":16397},{"type":12,"linkType":13,"id":14},{"sys":16399},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16401},{"url":405,"details":16402,"fileName":411,"contentType":412},{"size":407,"image":16403},{"width":409,"height":410},{"sys":16405,"fields":16408},{"id":16406,"createdAt":16407},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":16409,"slug":16410,"articleIntro":16409,"category":16411},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[16412],{"metadata":16413,"sys":16416,"fields":16423},{"tags":16414,"concepts":16415},[],[],{"space":16417,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16419,"publishedVersion":360,"revision":59,"contentType":16421,"locale":27},{"sys":16418},{"type":12,"linkType":13,"id":14},{"sys":16420},{"id":20,"type":12,"linkType":21},{"sys":16422},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16424,"metaTitle":370,"metaDescription":371,"mainTitle":16425,"subtitle":390,"heroImage":16440,"ctaButton":413,"ctaLink":414},[369],{"data":16426,"content":16427,"nodeType":71},{},[16428,16434],{"data":16429,"content":16430,"nodeType":382},{},[16431],{"data":16432,"marks":16433,"value":381,"nodeType":79},{},[],{"data":16435,"content":16436,"nodeType":84},{},[16437],{"data":16438,"marks":16439,"value":389,"nodeType":79},{},[],{"metadata":16441,"sys":16444,"fields":16449},{"tags":16442,"concepts":16443},[],[],{"space":16445,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16447,"publishedVersion":59,"revision":22,"locale":27},{"sys":16446},{"type":12,"linkType":13,"id":14},{"sys":16448},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16450},{"url":405,"details":16451,"fileName":411,"contentType":412},{"size":407,"image":16452},{"width":409,"height":410},{"sys":16454,"fields":16457},{"id":16455,"createdAt":16456},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":16458,"slug":16459,"articleIntro":16458,"category":16460},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[16461],{"metadata":16462,"sys":16465,"fields":16472},{"tags":16463,"concepts":16464},[],[],{"space":16466,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16468,"publishedVersion":360,"revision":59,"contentType":16470,"locale":27},{"sys":16467},{"type":12,"linkType":13,"id":14},{"sys":16469},{"id":20,"type":12,"linkType":21},{"sys":16471},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16473,"metaTitle":370,"metaDescription":371,"mainTitle":16474,"subtitle":390,"heroImage":16489,"ctaButton":413,"ctaLink":414},[369],{"data":16475,"content":16476,"nodeType":71},{},[16477,16483],{"data":16478,"content":16479,"nodeType":382},{},[16480],{"data":16481,"marks":16482,"value":381,"nodeType":79},{},[],{"data":16484,"content":16485,"nodeType":84},{},[16486],{"data":16487,"marks":16488,"value":389,"nodeType":79},{},[],{"metadata":16490,"sys":16493,"fields":16498},{"tags":16491,"concepts":16492},[],[],{"space":16494,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16496,"publishedVersion":59,"revision":22,"locale":27},{"sys":16495},{"type":12,"linkType":13,"id":14},{"sys":16497},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16499},{"url":405,"details":16500,"fileName":411,"contentType":412},{"size":407,"image":16501},{"width":409,"height":410},{"sys":16503,"fields":16506},{"id":16504,"createdAt":16505},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":16507,"slug":16508,"articleIntro":-1,"category":16509},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[16510],{"metadata":16511,"sys":16514,"fields":16521},{"tags":16512,"concepts":16513},[],[],{"space":16515,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16517,"publishedVersion":360,"revision":59,"contentType":16519,"locale":27},{"sys":16516},{"type":12,"linkType":13,"id":14},{"sys":16518},{"id":20,"type":12,"linkType":21},{"sys":16520},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16522,"metaTitle":370,"metaDescription":371,"mainTitle":16523,"subtitle":390,"heroImage":16538,"ctaButton":413,"ctaLink":414},[369],{"data":16524,"content":16525,"nodeType":71},{},[16526,16532],{"data":16527,"content":16528,"nodeType":382},{},[16529],{"data":16530,"marks":16531,"value":381,"nodeType":79},{},[],{"data":16533,"content":16534,"nodeType":84},{},[16535],{"data":16536,"marks":16537,"value":389,"nodeType":79},{},[],{"metadata":16539,"sys":16542,"fields":16547},{"tags":16540,"concepts":16541},[],[],{"space":16543,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16545,"publishedVersion":59,"revision":22,"locale":27},{"sys":16544},{"type":12,"linkType":13,"id":14},{"sys":16546},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16548},{"url":405,"details":16549,"fileName":411,"contentType":412},{"size":407,"image":16550},{"width":409,"height":410},{"sys":16552,"fields":16555},{"id":16553,"createdAt":16554},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":16556,"slug":16557,"articleIntro":16556,"category":16558},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[16559],{"metadata":16560,"sys":16563,"fields":16570},{"tags":16561,"concepts":16562},[],[],{"space":16564,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16566,"publishedVersion":360,"revision":59,"contentType":16568,"locale":27},{"sys":16565},{"type":12,"linkType":13,"id":14},{"sys":16567},{"id":20,"type":12,"linkType":21},{"sys":16569},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16571,"metaTitle":370,"metaDescription":371,"mainTitle":16572,"subtitle":390,"heroImage":16587,"ctaButton":413,"ctaLink":414},[369],{"data":16573,"content":16574,"nodeType":71},{},[16575,16581],{"data":16576,"content":16577,"nodeType":382},{},[16578],{"data":16579,"marks":16580,"value":381,"nodeType":79},{},[],{"data":16582,"content":16583,"nodeType":84},{},[16584],{"data":16585,"marks":16586,"value":389,"nodeType":79},{},[],{"metadata":16588,"sys":16591,"fields":16596},{"tags":16589,"concepts":16590},[],[],{"space":16592,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16594,"publishedVersion":59,"revision":22,"locale":27},{"sys":16593},{"type":12,"linkType":13,"id":14},{"sys":16595},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16597},{"url":405,"details":16598,"fileName":411,"contentType":412},{"size":407,"image":16599},{"width":409,"height":410},{"sys":16601,"fields":16604},{"id":16602,"createdAt":16603},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":16605,"slug":16606,"articleIntro":16605,"category":16607},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[16608],{"metadata":16609,"sys":16612,"fields":16619},{"tags":16610,"concepts":16611},[],[],{"space":16613,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16615,"publishedVersion":360,"revision":59,"contentType":16617,"locale":27},{"sys":16614},{"type":12,"linkType":13,"id":14},{"sys":16616},{"id":20,"type":12,"linkType":21},{"sys":16618},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16620,"metaTitle":370,"metaDescription":371,"mainTitle":16621,"subtitle":390,"heroImage":16636,"ctaButton":413,"ctaLink":414},[369],{"data":16622,"content":16623,"nodeType":71},{},[16624,16630],{"data":16625,"content":16626,"nodeType":382},{},[16627],{"data":16628,"marks":16629,"value":381,"nodeType":79},{},[],{"data":16631,"content":16632,"nodeType":84},{},[16633],{"data":16634,"marks":16635,"value":389,"nodeType":79},{},[],{"metadata":16637,"sys":16640,"fields":16645},{"tags":16638,"concepts":16639},[],[],{"space":16641,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16643,"publishedVersion":59,"revision":22,"locale":27},{"sys":16642},{"type":12,"linkType":13,"id":14},{"sys":16644},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16646},{"url":405,"details":16647,"fileName":411,"contentType":412},{"size":407,"image":16648},{"width":409,"height":410},{"sys":16650,"fields":16653},{"id":16651,"createdAt":16652},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":16654,"slug":16655,"articleIntro":16654,"category":16656},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[16657],{"metadata":16658,"sys":16661,"fields":16668},{"tags":16659,"concepts":16660},[],[],{"space":16662,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16664,"publishedVersion":360,"revision":59,"contentType":16666,"locale":27},{"sys":16663},{"type":12,"linkType":13,"id":14},{"sys":16665},{"id":20,"type":12,"linkType":21},{"sys":16667},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16669,"metaTitle":370,"metaDescription":371,"mainTitle":16670,"subtitle":390,"heroImage":16685,"ctaButton":413,"ctaLink":414},[369],{"data":16671,"content":16672,"nodeType":71},{},[16673,16679],{"data":16674,"content":16675,"nodeType":382},{},[16676],{"data":16677,"marks":16678,"value":381,"nodeType":79},{},[],{"data":16680,"content":16681,"nodeType":84},{},[16682],{"data":16683,"marks":16684,"value":389,"nodeType":79},{},[],{"metadata":16686,"sys":16689,"fields":16694},{"tags":16687,"concepts":16688},[],[],{"space":16690,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16692,"publishedVersion":59,"revision":22,"locale":27},{"sys":16691},{"type":12,"linkType":13,"id":14},{"sys":16693},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16695},{"url":405,"details":16696,"fileName":411,"contentType":412},{"size":407,"image":16697},{"width":409,"height":410},{"sys":16699,"fields":16702},{"id":16700,"createdAt":16701},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":16703,"slug":16704,"articleIntro":16703,"category":16705},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[16706],{"metadata":16707,"sys":16710,"fields":16717},{"tags":16708,"concepts":16709},[],[],{"space":16711,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16713,"publishedVersion":360,"revision":59,"contentType":16715,"locale":27},{"sys":16712},{"type":12,"linkType":13,"id":14},{"sys":16714},{"id":20,"type":12,"linkType":21},{"sys":16716},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16718,"metaTitle":370,"metaDescription":371,"mainTitle":16719,"subtitle":390,"heroImage":16734,"ctaButton":413,"ctaLink":414},[369],{"data":16720,"content":16721,"nodeType":71},{},[16722,16728],{"data":16723,"content":16724,"nodeType":382},{},[16725],{"data":16726,"marks":16727,"value":381,"nodeType":79},{},[],{"data":16729,"content":16730,"nodeType":84},{},[16731],{"data":16732,"marks":16733,"value":389,"nodeType":79},{},[],{"metadata":16735,"sys":16738,"fields":16743},{"tags":16736,"concepts":16737},[],[],{"space":16739,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16741,"publishedVersion":59,"revision":22,"locale":27},{"sys":16740},{"type":12,"linkType":13,"id":14},{"sys":16742},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16744},{"url":405,"details":16745,"fileName":411,"contentType":412},{"size":407,"image":16746},{"width":409,"height":410},{"sys":16748,"fields":16751},{"id":16749,"createdAt":16750},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":16752,"slug":16753,"articleIntro":16752,"category":16754},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[16755],{"metadata":16756,"sys":16759,"fields":16766},{"tags":16757,"concepts":16758},[],[],{"space":16760,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16762,"publishedVersion":360,"revision":59,"contentType":16764,"locale":27},{"sys":16761},{"type":12,"linkType":13,"id":14},{"sys":16763},{"id":20,"type":12,"linkType":21},{"sys":16765},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16767,"metaTitle":370,"metaDescription":371,"mainTitle":16768,"subtitle":390,"heroImage":16783,"ctaButton":413,"ctaLink":414},[369],{"data":16769,"content":16770,"nodeType":71},{},[16771,16777],{"data":16772,"content":16773,"nodeType":382},{},[16774],{"data":16775,"marks":16776,"value":381,"nodeType":79},{},[],{"data":16778,"content":16779,"nodeType":84},{},[16780],{"data":16781,"marks":16782,"value":389,"nodeType":79},{},[],{"metadata":16784,"sys":16787,"fields":16792},{"tags":16785,"concepts":16786},[],[],{"space":16788,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16790,"publishedVersion":59,"revision":22,"locale":27},{"sys":16789},{"type":12,"linkType":13,"id":14},{"sys":16791},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16793},{"url":405,"details":16794,"fileName":411,"contentType":412},{"size":407,"image":16795},{"width":409,"height":410},{"sys":16797,"fields":16800},{"id":16798,"createdAt":16799},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":16801,"slug":16802,"articleIntro":16801,"category":16803},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[16804],{"metadata":16805,"sys":16808,"fields":16815},{"tags":16806,"concepts":16807},[],[],{"space":16809,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16811,"publishedVersion":360,"revision":59,"contentType":16813,"locale":27},{"sys":16810},{"type":12,"linkType":13,"id":14},{"sys":16812},{"id":20,"type":12,"linkType":21},{"sys":16814},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16816,"metaTitle":370,"metaDescription":371,"mainTitle":16817,"subtitle":390,"heroImage":16832,"ctaButton":413,"ctaLink":414},[369],{"data":16818,"content":16819,"nodeType":71},{},[16820,16826],{"data":16821,"content":16822,"nodeType":382},{},[16823],{"data":16824,"marks":16825,"value":381,"nodeType":79},{},[],{"data":16827,"content":16828,"nodeType":84},{},[16829],{"data":16830,"marks":16831,"value":389,"nodeType":79},{},[],{"metadata":16833,"sys":16836,"fields":16841},{"tags":16834,"concepts":16835},[],[],{"space":16837,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16839,"publishedVersion":59,"revision":22,"locale":27},{"sys":16838},{"type":12,"linkType":13,"id":14},{"sys":16840},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16842},{"url":405,"details":16843,"fileName":411,"contentType":412},{"size":407,"image":16844},{"width":409,"height":410},{"sys":16846,"fields":16849},{"id":16847,"createdAt":16848},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":16850,"slug":16851,"articleIntro":-1,"category":16852},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[16853],{"metadata":16854,"sys":16857,"fields":16864},{"tags":16855,"concepts":16856},[],[],{"space":16858,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16860,"publishedVersion":360,"revision":59,"contentType":16862,"locale":27},{"sys":16859},{"type":12,"linkType":13,"id":14},{"sys":16861},{"id":20,"type":12,"linkType":21},{"sys":16863},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16865,"metaTitle":370,"metaDescription":371,"mainTitle":16866,"subtitle":390,"heroImage":16881,"ctaButton":413,"ctaLink":414},[369],{"data":16867,"content":16868,"nodeType":71},{},[16869,16875],{"data":16870,"content":16871,"nodeType":382},{},[16872],{"data":16873,"marks":16874,"value":381,"nodeType":79},{},[],{"data":16876,"content":16877,"nodeType":84},{},[16878],{"data":16879,"marks":16880,"value":389,"nodeType":79},{},[],{"metadata":16882,"sys":16885,"fields":16890},{"tags":16883,"concepts":16884},[],[],{"space":16886,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16888,"publishedVersion":59,"revision":22,"locale":27},{"sys":16887},{"type":12,"linkType":13,"id":14},{"sys":16889},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16891},{"url":405,"details":16892,"fileName":411,"contentType":412},{"size":407,"image":16893},{"width":409,"height":410},{"sys":16895,"fields":16898},{"id":16896,"createdAt":16897},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":16899,"slug":16900,"articleIntro":-1,"category":16901},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[16902],{"metadata":16903,"sys":16906,"fields":16913},{"tags":16904,"concepts":16905},[],[],{"space":16907,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16909,"publishedVersion":360,"revision":59,"contentType":16911,"locale":27},{"sys":16908},{"type":12,"linkType":13,"id":14},{"sys":16910},{"id":20,"type":12,"linkType":21},{"sys":16912},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16914,"metaTitle":370,"metaDescription":371,"mainTitle":16915,"subtitle":390,"heroImage":16930,"ctaButton":413,"ctaLink":414},[369],{"data":16916,"content":16917,"nodeType":71},{},[16918,16924],{"data":16919,"content":16920,"nodeType":382},{},[16921],{"data":16922,"marks":16923,"value":381,"nodeType":79},{},[],{"data":16925,"content":16926,"nodeType":84},{},[16927],{"data":16928,"marks":16929,"value":389,"nodeType":79},{},[],{"metadata":16931,"sys":16934,"fields":16939},{"tags":16932,"concepts":16933},[],[],{"space":16935,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16937,"publishedVersion":59,"revision":22,"locale":27},{"sys":16936},{"type":12,"linkType":13,"id":14},{"sys":16938},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16940},{"url":405,"details":16941,"fileName":411,"contentType":412},{"size":407,"image":16942},{"width":409,"height":410},{"sys":16944,"fields":16947},{"id":16945,"createdAt":16946},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":16948,"slug":16949,"articleIntro":16950,"category":16951},"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.",[16952],{"metadata":16953,"sys":16956,"fields":16963},{"tags":16954,"concepts":16955},[],[],{"space":16957,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":16959,"publishedVersion":360,"revision":59,"contentType":16961,"locale":27},{"sys":16958},{"type":12,"linkType":13,"id":14},{"sys":16960},{"id":20,"type":12,"linkType":21},{"sys":16962},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":16964,"metaTitle":370,"metaDescription":371,"mainTitle":16965,"subtitle":390,"heroImage":16980,"ctaButton":413,"ctaLink":414},[369],{"data":16966,"content":16967,"nodeType":71},{},[16968,16974],{"data":16969,"content":16970,"nodeType":382},{},[16971],{"data":16972,"marks":16973,"value":381,"nodeType":79},{},[],{"data":16975,"content":16976,"nodeType":84},{},[16977],{"data":16978,"marks":16979,"value":389,"nodeType":79},{},[],{"metadata":16981,"sys":16984,"fields":16989},{"tags":16982,"concepts":16983},[],[],{"space":16985,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":16987,"publishedVersion":59,"revision":22,"locale":27},{"sys":16986},{"type":12,"linkType":13,"id":14},{"sys":16988},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":16990},{"url":405,"details":16991,"fileName":411,"contentType":412},{"size":407,"image":16992},{"width":409,"height":410},{"sys":16994,"fields":16997},{"id":16995,"createdAt":16996},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":16998,"slug":16999,"articleIntro":16998,"category":17000},"473 - Comptes d'attente","compte-473-comptes-d-attente",[17001],{"metadata":17002,"sys":17005,"fields":17012},{"tags":17003,"concepts":17004},[],[],{"space":17006,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17008,"publishedVersion":360,"revision":59,"contentType":17010,"locale":27},{"sys":17007},{"type":12,"linkType":13,"id":14},{"sys":17009},{"id":20,"type":12,"linkType":21},{"sys":17011},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17013,"metaTitle":370,"metaDescription":371,"mainTitle":17014,"subtitle":390,"heroImage":17029,"ctaButton":413,"ctaLink":414},[369],{"data":17015,"content":17016,"nodeType":71},{},[17017,17023],{"data":17018,"content":17019,"nodeType":382},{},[17020],{"data":17021,"marks":17022,"value":381,"nodeType":79},{},[],{"data":17024,"content":17025,"nodeType":84},{},[17026],{"data":17027,"marks":17028,"value":389,"nodeType":79},{},[],{"metadata":17030,"sys":17033,"fields":17038},{"tags":17031,"concepts":17032},[],[],{"space":17034,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17036,"publishedVersion":59,"revision":22,"locale":27},{"sys":17035},{"type":12,"linkType":13,"id":14},{"sys":17037},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17039},{"url":405,"details":17040,"fileName":411,"contentType":412},{"size":407,"image":17041},{"width":409,"height":410},{"sys":17043,"fields":17046},{"id":17044,"createdAt":17045},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":17047,"slug":17048,"articleIntro":-1,"category":17049},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[17050],{"metadata":17051,"sys":17054,"fields":17061},{"tags":17052,"concepts":17053},[],[],{"space":17055,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17057,"publishedVersion":360,"revision":59,"contentType":17059,"locale":27},{"sys":17056},{"type":12,"linkType":13,"id":14},{"sys":17058},{"id":20,"type":12,"linkType":21},{"sys":17060},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17062,"metaTitle":370,"metaDescription":371,"mainTitle":17063,"subtitle":390,"heroImage":17078,"ctaButton":413,"ctaLink":414},[369],{"data":17064,"content":17065,"nodeType":71},{},[17066,17072],{"data":17067,"content":17068,"nodeType":382},{},[17069],{"data":17070,"marks":17071,"value":381,"nodeType":79},{},[],{"data":17073,"content":17074,"nodeType":84},{},[17075],{"data":17076,"marks":17077,"value":389,"nodeType":79},{},[],{"metadata":17079,"sys":17082,"fields":17087},{"tags":17080,"concepts":17081},[],[],{"space":17083,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17085,"publishedVersion":59,"revision":22,"locale":27},{"sys":17084},{"type":12,"linkType":13,"id":14},{"sys":17086},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17088},{"url":405,"details":17089,"fileName":411,"contentType":412},{"size":407,"image":17090},{"width":409,"height":410},{"sys":17092,"fields":17095},{"id":17093,"createdAt":17094},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":17096,"slug":17097,"articleIntro":17096,"category":17098},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[17099],{"metadata":17100,"sys":17103,"fields":17110},{"tags":17101,"concepts":17102},[],[],{"space":17104,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17106,"publishedVersion":360,"revision":59,"contentType":17108,"locale":27},{"sys":17105},{"type":12,"linkType":13,"id":14},{"sys":17107},{"id":20,"type":12,"linkType":21},{"sys":17109},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17111,"metaTitle":370,"metaDescription":371,"mainTitle":17112,"subtitle":390,"heroImage":17127,"ctaButton":413,"ctaLink":414},[369],{"data":17113,"content":17114,"nodeType":71},{},[17115,17121],{"data":17116,"content":17117,"nodeType":382},{},[17118],{"data":17119,"marks":17120,"value":381,"nodeType":79},{},[],{"data":17122,"content":17123,"nodeType":84},{},[17124],{"data":17125,"marks":17126,"value":389,"nodeType":79},{},[],{"metadata":17128,"sys":17131,"fields":17136},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17134,"publishedVersion":59,"revision":22,"locale":27},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17137},{"url":405,"details":17138,"fileName":411,"contentType":412},{"size":407,"image":17139},{"width":409,"height":410},{"sys":17141,"fields":17144},{"id":17142,"createdAt":17143},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":17145,"slug":17146,"articleIntro":17145,"category":17147},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[17148],{"metadata":17149,"sys":17152,"fields":17159},{"tags":17150,"concepts":17151},[],[],{"space":17153,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17155,"publishedVersion":360,"revision":59,"contentType":17157,"locale":27},{"sys":17154},{"type":12,"linkType":13,"id":14},{"sys":17156},{"id":20,"type":12,"linkType":21},{"sys":17158},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17160,"metaTitle":370,"metaDescription":371,"mainTitle":17161,"subtitle":390,"heroImage":17176,"ctaButton":413,"ctaLink":414},[369],{"data":17162,"content":17163,"nodeType":71},{},[17164,17170],{"data":17165,"content":17166,"nodeType":382},{},[17167],{"data":17168,"marks":17169,"value":381,"nodeType":79},{},[],{"data":17171,"content":17172,"nodeType":84},{},[17173],{"data":17174,"marks":17175,"value":389,"nodeType":79},{},[],{"metadata":17177,"sys":17180,"fields":17185},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17183,"publishedVersion":59,"revision":22,"locale":27},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17186},{"url":405,"details":17187,"fileName":411,"contentType":412},{"size":407,"image":17188},{"width":409,"height":410},{"sys":17190,"fields":17193},{"id":17191,"createdAt":17192},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":17194,"slug":17195,"articleIntro":-1,"category":17196},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[17197],{"metadata":17198,"sys":17201,"fields":17208},{"tags":17199,"concepts":17200},[],[],{"space":17202,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17204,"publishedVersion":360,"revision":59,"contentType":17206,"locale":27},{"sys":17203},{"type":12,"linkType":13,"id":14},{"sys":17205},{"id":20,"type":12,"linkType":21},{"sys":17207},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17209,"metaTitle":370,"metaDescription":371,"mainTitle":17210,"subtitle":390,"heroImage":17225,"ctaButton":413,"ctaLink":414},[369],{"data":17211,"content":17212,"nodeType":71},{},[17213,17219],{"data":17214,"content":17215,"nodeType":382},{},[17216],{"data":17217,"marks":17218,"value":381,"nodeType":79},{},[],{"data":17220,"content":17221,"nodeType":84},{},[17222],{"data":17223,"marks":17224,"value":389,"nodeType":79},{},[],{"metadata":17226,"sys":17229,"fields":17234},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17232,"publishedVersion":59,"revision":22,"locale":27},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17235},{"url":405,"details":17236,"fileName":411,"contentType":412},{"size":407,"image":17237},{"width":409,"height":410},{"sys":17239,"fields":17242},{"id":17240,"createdAt":17241},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":17243,"slug":17244,"articleIntro":17243,"category":17245},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[17246],{"metadata":17247,"sys":17250,"fields":17257},{"tags":17248,"concepts":17249},[],[],{"space":17251,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17253,"publishedVersion":360,"revision":59,"contentType":17255,"locale":27},{"sys":17252},{"type":12,"linkType":13,"id":14},{"sys":17254},{"id":20,"type":12,"linkType":21},{"sys":17256},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17258,"metaTitle":370,"metaDescription":371,"mainTitle":17259,"subtitle":390,"heroImage":17274,"ctaButton":413,"ctaLink":414},[369],{"data":17260,"content":17261,"nodeType":71},{},[17262,17268],{"data":17263,"content":17264,"nodeType":382},{},[17265],{"data":17266,"marks":17267,"value":381,"nodeType":79},{},[],{"data":17269,"content":17270,"nodeType":84},{},[17271],{"data":17272,"marks":17273,"value":389,"nodeType":79},{},[],{"metadata":17275,"sys":17278,"fields":17283},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17281,"publishedVersion":59,"revision":22,"locale":27},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17284},{"url":405,"details":17285,"fileName":411,"contentType":412},{"size":407,"image":17286},{"width":409,"height":410},{"sys":17288,"fields":17291},{"id":17289,"createdAt":17290},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":17292,"slug":17293,"articleIntro":-1,"category":17294},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[17295],{"metadata":17296,"sys":17299,"fields":17306},{"tags":17297,"concepts":17298},[],[],{"space":17300,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17302,"publishedVersion":360,"revision":59,"contentType":17304,"locale":27},{"sys":17301},{"type":12,"linkType":13,"id":14},{"sys":17303},{"id":20,"type":12,"linkType":21},{"sys":17305},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17307,"metaTitle":370,"metaDescription":371,"mainTitle":17308,"subtitle":390,"heroImage":17323,"ctaButton":413,"ctaLink":414},[369],{"data":17309,"content":17310,"nodeType":71},{},[17311,17317],{"data":17312,"content":17313,"nodeType":382},{},[17314],{"data":17315,"marks":17316,"value":381,"nodeType":79},{},[],{"data":17318,"content":17319,"nodeType":84},{},[17320],{"data":17321,"marks":17322,"value":389,"nodeType":79},{},[],{"metadata":17324,"sys":17327,"fields":17332},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17330,"publishedVersion":59,"revision":22,"locale":27},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17333},{"url":405,"details":17334,"fileName":411,"contentType":412},{"size":407,"image":17335},{"width":409,"height":410},{"sys":17337,"fields":17340},{"id":17338,"createdAt":17339},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":17341,"slug":17342,"articleIntro":17341,"category":17343},"72 - Production immobilisée","compte-72-production-immobilisee",[17344],{"metadata":17345,"sys":17348,"fields":17355},{"tags":17346,"concepts":17347},[],[],{"space":17349,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17351,"publishedVersion":360,"revision":59,"contentType":17353,"locale":27},{"sys":17350},{"type":12,"linkType":13,"id":14},{"sys":17352},{"id":20,"type":12,"linkType":21},{"sys":17354},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17356,"metaTitle":370,"metaDescription":371,"mainTitle":17357,"subtitle":390,"heroImage":17372,"ctaButton":413,"ctaLink":414},[369],{"data":17358,"content":17359,"nodeType":71},{},[17360,17366],{"data":17361,"content":17362,"nodeType":382},{},[17363],{"data":17364,"marks":17365,"value":381,"nodeType":79},{},[],{"data":17367,"content":17368,"nodeType":84},{},[17369],{"data":17370,"marks":17371,"value":389,"nodeType":79},{},[],{"metadata":17373,"sys":17376,"fields":17381},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17379,"publishedVersion":59,"revision":22,"locale":27},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17382},{"url":405,"details":17383,"fileName":411,"contentType":412},{"size":407,"image":17384},{"width":409,"height":410},{"sys":17386,"fields":17389},{"id":17387,"createdAt":17388},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":17390,"slug":17391,"articleIntro":-1,"category":17392},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[17393],{"metadata":17394,"sys":17397,"fields":17404},{"tags":17395,"concepts":17396},[],[],{"space":17398,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17400,"publishedVersion":360,"revision":59,"contentType":17402,"locale":27},{"sys":17399},{"type":12,"linkType":13,"id":14},{"sys":17401},{"id":20,"type":12,"linkType":21},{"sys":17403},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17405,"metaTitle":370,"metaDescription":371,"mainTitle":17406,"subtitle":390,"heroImage":17421,"ctaButton":413,"ctaLink":414},[369],{"data":17407,"content":17408,"nodeType":71},{},[17409,17415],{"data":17410,"content":17411,"nodeType":382},{},[17412],{"data":17413,"marks":17414,"value":381,"nodeType":79},{},[],{"data":17416,"content":17417,"nodeType":84},{},[17418],{"data":17419,"marks":17420,"value":389,"nodeType":79},{},[],{"metadata":17422,"sys":17425,"fields":17430},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17428,"publishedVersion":59,"revision":22,"locale":27},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17431},{"url":405,"details":17432,"fileName":411,"contentType":412},{"size":407,"image":17433},{"width":409,"height":410},{"sys":17435,"fields":17438},{"id":17436,"createdAt":17437},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":17439,"slug":17440,"articleIntro":-1,"category":17441},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[17442],{"metadata":17443,"sys":17446,"fields":17453},{"tags":17444,"concepts":17445},[],[],{"space":17447,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17449,"publishedVersion":360,"revision":59,"contentType":17451,"locale":27},{"sys":17448},{"type":12,"linkType":13,"id":14},{"sys":17450},{"id":20,"type":12,"linkType":21},{"sys":17452},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17454,"metaTitle":370,"metaDescription":371,"mainTitle":17455,"subtitle":390,"heroImage":17470,"ctaButton":413,"ctaLink":414},[369],{"data":17456,"content":17457,"nodeType":71},{},[17458,17464],{"data":17459,"content":17460,"nodeType":382},{},[17461],{"data":17462,"marks":17463,"value":381,"nodeType":79},{},[],{"data":17465,"content":17466,"nodeType":84},{},[17467],{"data":17468,"marks":17469,"value":389,"nodeType":79},{},[],{"metadata":17471,"sys":17474,"fields":17479},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17477,"publishedVersion":59,"revision":22,"locale":27},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17480},{"url":405,"details":17481,"fileName":411,"contentType":412},{"size":407,"image":17482},{"width":409,"height":410},{"sys":17484,"fields":17487},{"id":17485,"createdAt":17486},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":17488,"slug":17489,"articleIntro":17488,"category":17490},"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",[17491],{"metadata":17492,"sys":17495,"fields":17502},{"tags":17493,"concepts":17494},[],[],{"space":17496,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17498,"publishedVersion":360,"revision":59,"contentType":17500,"locale":27},{"sys":17497},{"type":12,"linkType":13,"id":14},{"sys":17499},{"id":20,"type":12,"linkType":21},{"sys":17501},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17503,"metaTitle":370,"metaDescription":371,"mainTitle":17504,"subtitle":390,"heroImage":17519,"ctaButton":413,"ctaLink":414},[369],{"data":17505,"content":17506,"nodeType":71},{},[17507,17513],{"data":17508,"content":17509,"nodeType":382},{},[17510],{"data":17511,"marks":17512,"value":381,"nodeType":79},{},[],{"data":17514,"content":17515,"nodeType":84},{},[17516],{"data":17517,"marks":17518,"value":389,"nodeType":79},{},[],{"metadata":17520,"sys":17523,"fields":17528},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17526,"publishedVersion":59,"revision":22,"locale":27},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17529},{"url":405,"details":17530,"fileName":411,"contentType":412},{"size":407,"image":17531},{"width":409,"height":410},{"sys":17533,"fields":17536},{"id":17534,"createdAt":17535},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":17537,"slug":17538,"articleIntro":17537,"category":17539},"6331 - Versement de transport","compte-6331-versement-de-transport",[17540],{"metadata":17541,"sys":17544,"fields":17551},{"tags":17542,"concepts":17543},[],[],{"space":17545,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17547,"publishedVersion":360,"revision":59,"contentType":17549,"locale":27},{"sys":17546},{"type":12,"linkType":13,"id":14},{"sys":17548},{"id":20,"type":12,"linkType":21},{"sys":17550},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17552,"metaTitle":370,"metaDescription":371,"mainTitle":17553,"subtitle":390,"heroImage":17568,"ctaButton":413,"ctaLink":414},[369],{"data":17554,"content":17555,"nodeType":71},{},[17556,17562],{"data":17557,"content":17558,"nodeType":382},{},[17559],{"data":17560,"marks":17561,"value":381,"nodeType":79},{},[],{"data":17563,"content":17564,"nodeType":84},{},[17565],{"data":17566,"marks":17567,"value":389,"nodeType":79},{},[],{"metadata":17569,"sys":17572,"fields":17577},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17575,"publishedVersion":59,"revision":22,"locale":27},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17578},{"url":405,"details":17579,"fileName":411,"contentType":412},{"size":407,"image":17580},{"width":409,"height":410},{"sys":17582,"fields":17585},{"id":17583,"createdAt":17584},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":17586,"slug":17587,"articleIntro":17586,"category":17588},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[17589],{"metadata":17590,"sys":17593,"fields":17600},{"tags":17591,"concepts":17592},[],[],{"space":17594,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17596,"publishedVersion":360,"revision":59,"contentType":17598,"locale":27},{"sys":17595},{"type":12,"linkType":13,"id":14},{"sys":17597},{"id":20,"type":12,"linkType":21},{"sys":17599},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17601,"metaTitle":370,"metaDescription":371,"mainTitle":17602,"subtitle":390,"heroImage":17617,"ctaButton":413,"ctaLink":414},[369],{"data":17603,"content":17604,"nodeType":71},{},[17605,17611],{"data":17606,"content":17607,"nodeType":382},{},[17608],{"data":17609,"marks":17610,"value":381,"nodeType":79},{},[],{"data":17612,"content":17613,"nodeType":84},{},[17614],{"data":17615,"marks":17616,"value":389,"nodeType":79},{},[],{"metadata":17618,"sys":17621,"fields":17626},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17624,"publishedVersion":59,"revision":22,"locale":27},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17627},{"url":405,"details":17628,"fileName":411,"contentType":412},{"size":407,"image":17629},{"width":409,"height":410},{"sys":17631,"fields":17634},{"id":17632,"createdAt":17633},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":17635,"slug":17636,"articleIntro":17635,"category":17637},"2185 - Cheptel","compte-2185-cheptel",[17638],{"metadata":17639,"sys":17642,"fields":17649},{"tags":17640,"concepts":17641},[],[],{"space":17643,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17645,"publishedVersion":360,"revision":59,"contentType":17647,"locale":27},{"sys":17644},{"type":12,"linkType":13,"id":14},{"sys":17646},{"id":20,"type":12,"linkType":21},{"sys":17648},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17650,"metaTitle":370,"metaDescription":371,"mainTitle":17651,"subtitle":390,"heroImage":17666,"ctaButton":413,"ctaLink":414},[369],{"data":17652,"content":17653,"nodeType":71},{},[17654,17660],{"data":17655,"content":17656,"nodeType":382},{},[17657],{"data":17658,"marks":17659,"value":381,"nodeType":79},{},[],{"data":17661,"content":17662,"nodeType":84},{},[17663],{"data":17664,"marks":17665,"value":389,"nodeType":79},{},[],{"metadata":17667,"sys":17670,"fields":17675},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17673,"publishedVersion":59,"revision":22,"locale":27},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17676},{"url":405,"details":17677,"fileName":411,"contentType":412},{"size":407,"image":17678},{"width":409,"height":410},{"sys":17680,"fields":17683},{"id":17681,"createdAt":17682},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":17684,"slug":17685,"articleIntro":17684,"category":17686},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[17687],{"metadata":17688,"sys":17691,"fields":17698},{"tags":17689,"concepts":17690},[],[],{"space":17692,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17694,"publishedVersion":360,"revision":59,"contentType":17696,"locale":27},{"sys":17693},{"type":12,"linkType":13,"id":14},{"sys":17695},{"id":20,"type":12,"linkType":21},{"sys":17697},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17699,"metaTitle":370,"metaDescription":371,"mainTitle":17700,"subtitle":390,"heroImage":17715,"ctaButton":413,"ctaLink":414},[369],{"data":17701,"content":17702,"nodeType":71},{},[17703,17709],{"data":17704,"content":17705,"nodeType":382},{},[17706],{"data":17707,"marks":17708,"value":381,"nodeType":79},{},[],{"data":17710,"content":17711,"nodeType":84},{},[17712],{"data":17713,"marks":17714,"value":389,"nodeType":79},{},[],{"metadata":17716,"sys":17719,"fields":17724},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17722,"publishedVersion":59,"revision":22,"locale":27},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17725},{"url":405,"details":17726,"fileName":411,"contentType":412},{"size":407,"image":17727},{"width":409,"height":410},{"sys":17729,"fields":17732},{"id":17730,"createdAt":17731},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":17733,"slug":17734,"articleIntro":17733,"category":17735},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[17736],{"metadata":17737,"sys":17740,"fields":17747},{"tags":17738,"concepts":17739},[],[],{"space":17741,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17743,"publishedVersion":360,"revision":59,"contentType":17745,"locale":27},{"sys":17742},{"type":12,"linkType":13,"id":14},{"sys":17744},{"id":20,"type":12,"linkType":21},{"sys":17746},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17748,"metaTitle":370,"metaDescription":371,"mainTitle":17749,"subtitle":390,"heroImage":17764,"ctaButton":413,"ctaLink":414},[369],{"data":17750,"content":17751,"nodeType":71},{},[17752,17758],{"data":17753,"content":17754,"nodeType":382},{},[17755],{"data":17756,"marks":17757,"value":381,"nodeType":79},{},[],{"data":17759,"content":17760,"nodeType":84},{},[17761],{"data":17762,"marks":17763,"value":389,"nodeType":79},{},[],{"metadata":17765,"sys":17768,"fields":17773},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17771,"publishedVersion":59,"revision":22,"locale":27},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17774},{"url":405,"details":17775,"fileName":411,"contentType":412},{"size":407,"image":17776},{"width":409,"height":410},{"sys":17778,"fields":17781},{"id":17779,"createdAt":17780},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":17782,"slug":17783,"articleIntro":-1,"category":17784},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[17785],{"metadata":17786,"sys":17789,"fields":17796},{"tags":17787,"concepts":17788},[],[],{"space":17790,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17792,"publishedVersion":360,"revision":59,"contentType":17794,"locale":27},{"sys":17791},{"type":12,"linkType":13,"id":14},{"sys":17793},{"id":20,"type":12,"linkType":21},{"sys":17795},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17797,"metaTitle":370,"metaDescription":371,"mainTitle":17798,"subtitle":390,"heroImage":17813,"ctaButton":413,"ctaLink":414},[369],{"data":17799,"content":17800,"nodeType":71},{},[17801,17807],{"data":17802,"content":17803,"nodeType":382},{},[17804],{"data":17805,"marks":17806,"value":381,"nodeType":79},{},[],{"data":17808,"content":17809,"nodeType":84},{},[17810],{"data":17811,"marks":17812,"value":389,"nodeType":79},{},[],{"metadata":17814,"sys":17817,"fields":17822},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17820,"publishedVersion":59,"revision":22,"locale":27},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17823},{"url":405,"details":17824,"fileName":411,"contentType":412},{"size":407,"image":17825},{"width":409,"height":410},{"sys":17827,"fields":17830},{"id":17828,"createdAt":17829},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":17831,"slug":17832,"articleIntro":17831,"category":17833},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[17834],{"metadata":17835,"sys":17838,"fields":17845},{"tags":17836,"concepts":17837},[],[],{"space":17839,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17841,"publishedVersion":360,"revision":59,"contentType":17843,"locale":27},{"sys":17840},{"type":12,"linkType":13,"id":14},{"sys":17842},{"id":20,"type":12,"linkType":21},{"sys":17844},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17846,"metaTitle":370,"metaDescription":371,"mainTitle":17847,"subtitle":390,"heroImage":17862,"ctaButton":413,"ctaLink":414},[369],{"data":17848,"content":17849,"nodeType":71},{},[17850,17856],{"data":17851,"content":17852,"nodeType":382},{},[17853],{"data":17854,"marks":17855,"value":381,"nodeType":79},{},[],{"data":17857,"content":17858,"nodeType":84},{},[17859],{"data":17860,"marks":17861,"value":389,"nodeType":79},{},[],{"metadata":17863,"sys":17866,"fields":17871},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17869,"publishedVersion":59,"revision":22,"locale":27},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17872},{"url":405,"details":17873,"fileName":411,"contentType":412},{"size":407,"image":17874},{"width":409,"height":410},{"sys":17876,"fields":17879},{"id":17877,"createdAt":17878},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":17880,"slug":17881,"articleIntro":17880,"category":17882},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[17883],{"metadata":17884,"sys":17887,"fields":17894},{"tags":17885,"concepts":17886},[],[],{"space":17888,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17890,"publishedVersion":360,"revision":59,"contentType":17892,"locale":27},{"sys":17889},{"type":12,"linkType":13,"id":14},{"sys":17891},{"id":20,"type":12,"linkType":21},{"sys":17893},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17895,"metaTitle":370,"metaDescription":371,"mainTitle":17896,"subtitle":390,"heroImage":17911,"ctaButton":413,"ctaLink":414},[369],{"data":17897,"content":17898,"nodeType":71},{},[17899,17905],{"data":17900,"content":17901,"nodeType":382},{},[17902],{"data":17903,"marks":17904,"value":381,"nodeType":79},{},[],{"data":17906,"content":17907,"nodeType":84},{},[17908],{"data":17909,"marks":17910,"value":389,"nodeType":79},{},[],{"metadata":17912,"sys":17915,"fields":17920},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17918,"publishedVersion":59,"revision":22,"locale":27},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17921},{"url":405,"details":17922,"fileName":411,"contentType":412},{"size":407,"image":17923},{"width":409,"height":410},{"sys":17925,"fields":17928},{"id":17926,"createdAt":17927},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":17929,"slug":17930,"articleIntro":17929,"category":17931},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[17932],{"metadata":17933,"sys":17936,"fields":17943},{"tags":17934,"concepts":17935},[],[],{"space":17937,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17939,"publishedVersion":360,"revision":59,"contentType":17941,"locale":27},{"sys":17938},{"type":12,"linkType":13,"id":14},{"sys":17940},{"id":20,"type":12,"linkType":21},{"sys":17942},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17944,"metaTitle":370,"metaDescription":371,"mainTitle":17945,"subtitle":390,"heroImage":17960,"ctaButton":413,"ctaLink":414},[369],{"data":17946,"content":17947,"nodeType":71},{},[17948,17954],{"data":17949,"content":17950,"nodeType":382},{},[17951],{"data":17952,"marks":17953,"value":381,"nodeType":79},{},[],{"data":17955,"content":17956,"nodeType":84},{},[17957],{"data":17958,"marks":17959,"value":389,"nodeType":79},{},[],{"metadata":17961,"sys":17964,"fields":17969},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":17967,"publishedVersion":59,"revision":22,"locale":27},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":17970},{"url":405,"details":17971,"fileName":411,"contentType":412},{"size":407,"image":17972},{"width":409,"height":410},{"sys":17974,"fields":17977},{"id":17975,"createdAt":17976},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":17978,"slug":17979,"articleIntro":17978,"category":17980},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[17981],{"metadata":17982,"sys":17985,"fields":17992},{"tags":17983,"concepts":17984},[],[],{"space":17986,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":17988,"publishedVersion":360,"revision":59,"contentType":17990,"locale":27},{"sys":17987},{"type":12,"linkType":13,"id":14},{"sys":17989},{"id":20,"type":12,"linkType":21},{"sys":17991},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":17993,"metaTitle":370,"metaDescription":371,"mainTitle":17994,"subtitle":390,"heroImage":18009,"ctaButton":413,"ctaLink":414},[369],{"data":17995,"content":17996,"nodeType":71},{},[17997,18003],{"data":17998,"content":17999,"nodeType":382},{},[18000],{"data":18001,"marks":18002,"value":381,"nodeType":79},{},[],{"data":18004,"content":18005,"nodeType":84},{},[18006],{"data":18007,"marks":18008,"value":389,"nodeType":79},{},[],{"metadata":18010,"sys":18013,"fields":18018},{"tags":18011,"concepts":18012},[],[],{"space":18014,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18016,"publishedVersion":59,"revision":22,"locale":27},{"sys":18015},{"type":12,"linkType":13,"id":14},{"sys":18017},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18019},{"url":405,"details":18020,"fileName":411,"contentType":412},{"size":407,"image":18021},{"width":409,"height":410},{"sys":18023,"fields":18026},{"id":18024,"createdAt":18025},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":18027,"slug":18028,"articleIntro":18027,"category":18029},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[18030],{"metadata":18031,"sys":18034,"fields":18041},{"tags":18032,"concepts":18033},[],[],{"space":18035,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18037,"publishedVersion":360,"revision":59,"contentType":18039,"locale":27},{"sys":18036},{"type":12,"linkType":13,"id":14},{"sys":18038},{"id":20,"type":12,"linkType":21},{"sys":18040},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18042,"metaTitle":370,"metaDescription":371,"mainTitle":18043,"subtitle":390,"heroImage":18058,"ctaButton":413,"ctaLink":414},[369],{"data":18044,"content":18045,"nodeType":71},{},[18046,18052],{"data":18047,"content":18048,"nodeType":382},{},[18049],{"data":18050,"marks":18051,"value":381,"nodeType":79},{},[],{"data":18053,"content":18054,"nodeType":84},{},[18055],{"data":18056,"marks":18057,"value":389,"nodeType":79},{},[],{"metadata":18059,"sys":18062,"fields":18067},{"tags":18060,"concepts":18061},[],[],{"space":18063,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18065,"publishedVersion":59,"revision":22,"locale":27},{"sys":18064},{"type":12,"linkType":13,"id":14},{"sys":18066},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18068},{"url":405,"details":18069,"fileName":411,"contentType":412},{"size":407,"image":18070},{"width":409,"height":410},{"sys":18072,"fields":18075},{"id":18073,"createdAt":18074},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":18076,"slug":18077,"articleIntro":18076,"category":18078},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[18079],{"metadata":18080,"sys":18083,"fields":18090},{"tags":18081,"concepts":18082},[],[],{"space":18084,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18086,"publishedVersion":360,"revision":59,"contentType":18088,"locale":27},{"sys":18085},{"type":12,"linkType":13,"id":14},{"sys":18087},{"id":20,"type":12,"linkType":21},{"sys":18089},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18091,"metaTitle":370,"metaDescription":371,"mainTitle":18092,"subtitle":390,"heroImage":18107,"ctaButton":413,"ctaLink":414},[369],{"data":18093,"content":18094,"nodeType":71},{},[18095,18101],{"data":18096,"content":18097,"nodeType":382},{},[18098],{"data":18099,"marks":18100,"value":381,"nodeType":79},{},[],{"data":18102,"content":18103,"nodeType":84},{},[18104],{"data":18105,"marks":18106,"value":389,"nodeType":79},{},[],{"metadata":18108,"sys":18111,"fields":18116},{"tags":18109,"concepts":18110},[],[],{"space":18112,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18114,"publishedVersion":59,"revision":22,"locale":27},{"sys":18113},{"type":12,"linkType":13,"id":14},{"sys":18115},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18117},{"url":405,"details":18118,"fileName":411,"contentType":412},{"size":407,"image":18119},{"width":409,"height":410},{"sys":18121,"fields":18124},{"id":18122,"createdAt":18123},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":18125,"slug":18126,"articleIntro":18125,"category":18127},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[18128],{"metadata":18129,"sys":18132,"fields":18139},{"tags":18130,"concepts":18131},[],[],{"space":18133,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18135,"publishedVersion":360,"revision":59,"contentType":18137,"locale":27},{"sys":18134},{"type":12,"linkType":13,"id":14},{"sys":18136},{"id":20,"type":12,"linkType":21},{"sys":18138},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18140,"metaTitle":370,"metaDescription":371,"mainTitle":18141,"subtitle":390,"heroImage":18156,"ctaButton":413,"ctaLink":414},[369],{"data":18142,"content":18143,"nodeType":71},{},[18144,18150],{"data":18145,"content":18146,"nodeType":382},{},[18147],{"data":18148,"marks":18149,"value":381,"nodeType":79},{},[],{"data":18151,"content":18152,"nodeType":84},{},[18153],{"data":18154,"marks":18155,"value":389,"nodeType":79},{},[],{"metadata":18157,"sys":18160,"fields":18165},{"tags":18158,"concepts":18159},[],[],{"space":18161,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18163,"publishedVersion":59,"revision":22,"locale":27},{"sys":18162},{"type":12,"linkType":13,"id":14},{"sys":18164},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18166},{"url":405,"details":18167,"fileName":411,"contentType":412},{"size":407,"image":18168},{"width":409,"height":410},{"sys":18170,"fields":18173},{"id":18171,"createdAt":18172},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":18174,"slug":18175,"articleIntro":18174,"category":18176},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[18177],{"metadata":18178,"sys":18181,"fields":18188},{"tags":18179,"concepts":18180},[],[],{"space":18182,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18184,"publishedVersion":360,"revision":59,"contentType":18186,"locale":27},{"sys":18183},{"type":12,"linkType":13,"id":14},{"sys":18185},{"id":20,"type":12,"linkType":21},{"sys":18187},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18189,"metaTitle":370,"metaDescription":371,"mainTitle":18190,"subtitle":390,"heroImage":18205,"ctaButton":413,"ctaLink":414},[369],{"data":18191,"content":18192,"nodeType":71},{},[18193,18199],{"data":18194,"content":18195,"nodeType":382},{},[18196],{"data":18197,"marks":18198,"value":381,"nodeType":79},{},[],{"data":18200,"content":18201,"nodeType":84},{},[18202],{"data":18203,"marks":18204,"value":389,"nodeType":79},{},[],{"metadata":18206,"sys":18209,"fields":18214},{"tags":18207,"concepts":18208},[],[],{"space":18210,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18212,"publishedVersion":59,"revision":22,"locale":27},{"sys":18211},{"type":12,"linkType":13,"id":14},{"sys":18213},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18215},{"url":405,"details":18216,"fileName":411,"contentType":412},{"size":407,"image":18217},{"width":409,"height":410},{"sys":18219,"fields":18222},{"id":18220,"createdAt":18221},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":18223,"slug":18224,"articleIntro":18223,"category":18225},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[18226],{"metadata":18227,"sys":18230,"fields":18237},{"tags":18228,"concepts":18229},[],[],{"space":18231,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18233,"publishedVersion":360,"revision":59,"contentType":18235,"locale":27},{"sys":18232},{"type":12,"linkType":13,"id":14},{"sys":18234},{"id":20,"type":12,"linkType":21},{"sys":18236},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18238,"metaTitle":370,"metaDescription":371,"mainTitle":18239,"subtitle":390,"heroImage":18254,"ctaButton":413,"ctaLink":414},[369],{"data":18240,"content":18241,"nodeType":71},{},[18242,18248],{"data":18243,"content":18244,"nodeType":382},{},[18245],{"data":18246,"marks":18247,"value":381,"nodeType":79},{},[],{"data":18249,"content":18250,"nodeType":84},{},[18251],{"data":18252,"marks":18253,"value":389,"nodeType":79},{},[],{"metadata":18255,"sys":18258,"fields":18263},{"tags":18256,"concepts":18257},[],[],{"space":18259,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18261,"publishedVersion":59,"revision":22,"locale":27},{"sys":18260},{"type":12,"linkType":13,"id":14},{"sys":18262},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18264},{"url":405,"details":18265,"fileName":411,"contentType":412},{"size":407,"image":18266},{"width":409,"height":410},{"sys":18268,"fields":18271},{"id":18269,"createdAt":18270},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":18272,"slug":18273,"articleIntro":18272,"category":18274},"6378 - Taxes diverses","compte-6378-taxes-diverses",[18275],{"metadata":18276,"sys":18279,"fields":18286},{"tags":18277,"concepts":18278},[],[],{"space":18280,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18282,"publishedVersion":360,"revision":59,"contentType":18284,"locale":27},{"sys":18281},{"type":12,"linkType":13,"id":14},{"sys":18283},{"id":20,"type":12,"linkType":21},{"sys":18285},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18287,"metaTitle":370,"metaDescription":371,"mainTitle":18288,"subtitle":390,"heroImage":18303,"ctaButton":413,"ctaLink":414},[369],{"data":18289,"content":18290,"nodeType":71},{},[18291,18297],{"data":18292,"content":18293,"nodeType":382},{},[18294],{"data":18295,"marks":18296,"value":381,"nodeType":79},{},[],{"data":18298,"content":18299,"nodeType":84},{},[18300],{"data":18301,"marks":18302,"value":389,"nodeType":79},{},[],{"metadata":18304,"sys":18307,"fields":18312},{"tags":18305,"concepts":18306},[],[],{"space":18308,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18310,"publishedVersion":59,"revision":22,"locale":27},{"sys":18309},{"type":12,"linkType":13,"id":14},{"sys":18311},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18313},{"url":405,"details":18314,"fileName":411,"contentType":412},{"size":407,"image":18315},{"width":409,"height":410},{"sys":18317,"fields":18320},{"id":18318,"createdAt":18319},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":18321,"slug":18322,"articleIntro":18321,"category":18323},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[18324],{"metadata":18325,"sys":18328,"fields":18335},{"tags":18326,"concepts":18327},[],[],{"space":18329,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18331,"publishedVersion":360,"revision":59,"contentType":18333,"locale":27},{"sys":18330},{"type":12,"linkType":13,"id":14},{"sys":18332},{"id":20,"type":12,"linkType":21},{"sys":18334},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18336,"metaTitle":370,"metaDescription":371,"mainTitle":18337,"subtitle":390,"heroImage":18352,"ctaButton":413,"ctaLink":414},[369],{"data":18338,"content":18339,"nodeType":71},{},[18340,18346],{"data":18341,"content":18342,"nodeType":382},{},[18343],{"data":18344,"marks":18345,"value":381,"nodeType":79},{},[],{"data":18347,"content":18348,"nodeType":84},{},[18349],{"data":18350,"marks":18351,"value":389,"nodeType":79},{},[],{"metadata":18353,"sys":18356,"fields":18361},{"tags":18354,"concepts":18355},[],[],{"space":18357,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18359,"publishedVersion":59,"revision":22,"locale":27},{"sys":18358},{"type":12,"linkType":13,"id":14},{"sys":18360},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18362},{"url":405,"details":18363,"fileName":411,"contentType":412},{"size":407,"image":18364},{"width":409,"height":410},{"sys":18366,"fields":18369},{"id":18367,"createdAt":18368},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":18370,"slug":18371,"articleIntro":18370,"category":18372},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[18373],{"metadata":18374,"sys":18377,"fields":18384},{"tags":18375,"concepts":18376},[],[],{"space":18378,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18380,"publishedVersion":360,"revision":59,"contentType":18382,"locale":27},{"sys":18379},{"type":12,"linkType":13,"id":14},{"sys":18381},{"id":20,"type":12,"linkType":21},{"sys":18383},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18385,"metaTitle":370,"metaDescription":371,"mainTitle":18386,"subtitle":390,"heroImage":18401,"ctaButton":413,"ctaLink":414},[369],{"data":18387,"content":18388,"nodeType":71},{},[18389,18395],{"data":18390,"content":18391,"nodeType":382},{},[18392],{"data":18393,"marks":18394,"value":381,"nodeType":79},{},[],{"data":18396,"content":18397,"nodeType":84},{},[18398],{"data":18399,"marks":18400,"value":389,"nodeType":79},{},[],{"metadata":18402,"sys":18405,"fields":18410},{"tags":18403,"concepts":18404},[],[],{"space":18406,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18408,"publishedVersion":59,"revision":22,"locale":27},{"sys":18407},{"type":12,"linkType":13,"id":14},{"sys":18409},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18411},{"url":405,"details":18412,"fileName":411,"contentType":412},{"size":407,"image":18413},{"width":409,"height":410},{"sys":18415,"fields":18418},{"id":18416,"createdAt":18417},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":18419,"slug":18420,"articleIntro":18419,"category":18421},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[18422],{"metadata":18423,"sys":18426,"fields":18433},{"tags":18424,"concepts":18425},[],[],{"space":18427,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18429,"publishedVersion":360,"revision":59,"contentType":18431,"locale":27},{"sys":18428},{"type":12,"linkType":13,"id":14},{"sys":18430},{"id":20,"type":12,"linkType":21},{"sys":18432},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18434,"metaTitle":370,"metaDescription":371,"mainTitle":18435,"subtitle":390,"heroImage":18450,"ctaButton":413,"ctaLink":414},[369],{"data":18436,"content":18437,"nodeType":71},{},[18438,18444],{"data":18439,"content":18440,"nodeType":382},{},[18441],{"data":18442,"marks":18443,"value":381,"nodeType":79},{},[],{"data":18445,"content":18446,"nodeType":84},{},[18447],{"data":18448,"marks":18449,"value":389,"nodeType":79},{},[],{"metadata":18451,"sys":18454,"fields":18459},{"tags":18452,"concepts":18453},[],[],{"space":18455,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18457,"publishedVersion":59,"revision":22,"locale":27},{"sys":18456},{"type":12,"linkType":13,"id":14},{"sys":18458},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18460},{"url":405,"details":18461,"fileName":411,"contentType":412},{"size":407,"image":18462},{"width":409,"height":410},{"sys":18464,"fields":18467},{"id":18465,"createdAt":18466},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":18468,"slug":18469,"articleIntro":18468,"category":18470},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[18471],{"metadata":18472,"sys":18475,"fields":18482},{"tags":18473,"concepts":18474},[],[],{"space":18476,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18478,"publishedVersion":360,"revision":59,"contentType":18480,"locale":27},{"sys":18477},{"type":12,"linkType":13,"id":14},{"sys":18479},{"id":20,"type":12,"linkType":21},{"sys":18481},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18483,"metaTitle":370,"metaDescription":371,"mainTitle":18484,"subtitle":390,"heroImage":18499,"ctaButton":413,"ctaLink":414},[369],{"data":18485,"content":18486,"nodeType":71},{},[18487,18493],{"data":18488,"content":18489,"nodeType":382},{},[18490],{"data":18491,"marks":18492,"value":381,"nodeType":79},{},[],{"data":18494,"content":18495,"nodeType":84},{},[18496],{"data":18497,"marks":18498,"value":389,"nodeType":79},{},[],{"metadata":18500,"sys":18503,"fields":18508},{"tags":18501,"concepts":18502},[],[],{"space":18504,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18506,"publishedVersion":59,"revision":22,"locale":27},{"sys":18505},{"type":12,"linkType":13,"id":14},{"sys":18507},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18509},{"url":405,"details":18510,"fileName":411,"contentType":412},{"size":407,"image":18511},{"width":409,"height":410},{"sys":18513,"fields":18516},{"id":18514,"createdAt":18515},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":18517,"slug":18518,"articleIntro":-1,"category":18519},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[18520],{"metadata":18521,"sys":18524,"fields":18531},{"tags":18522,"concepts":18523},[],[],{"space":18525,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18527,"publishedVersion":360,"revision":59,"contentType":18529,"locale":27},{"sys":18526},{"type":12,"linkType":13,"id":14},{"sys":18528},{"id":20,"type":12,"linkType":21},{"sys":18530},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18532,"metaTitle":370,"metaDescription":371,"mainTitle":18533,"subtitle":390,"heroImage":18548,"ctaButton":413,"ctaLink":414},[369],{"data":18534,"content":18535,"nodeType":71},{},[18536,18542],{"data":18537,"content":18538,"nodeType":382},{},[18539],{"data":18540,"marks":18541,"value":381,"nodeType":79},{},[],{"data":18543,"content":18544,"nodeType":84},{},[18545],{"data":18546,"marks":18547,"value":389,"nodeType":79},{},[],{"metadata":18549,"sys":18552,"fields":18557},{"tags":18550,"concepts":18551},[],[],{"space":18553,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18555,"publishedVersion":59,"revision":22,"locale":27},{"sys":18554},{"type":12,"linkType":13,"id":14},{"sys":18556},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18558},{"url":405,"details":18559,"fileName":411,"contentType":412},{"size":407,"image":18560},{"width":409,"height":410},{"sys":18562,"fields":18565},{"id":18563,"createdAt":18564},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":18566,"slug":18567,"articleIntro":18566,"category":18568},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[18569],{"metadata":18570,"sys":18573,"fields":18580},{"tags":18571,"concepts":18572},[],[],{"space":18574,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18576,"publishedVersion":360,"revision":59,"contentType":18578,"locale":27},{"sys":18575},{"type":12,"linkType":13,"id":14},{"sys":18577},{"id":20,"type":12,"linkType":21},{"sys":18579},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18581,"metaTitle":370,"metaDescription":371,"mainTitle":18582,"subtitle":390,"heroImage":18597,"ctaButton":413,"ctaLink":414},[369],{"data":18583,"content":18584,"nodeType":71},{},[18585,18591],{"data":18586,"content":18587,"nodeType":382},{},[18588],{"data":18589,"marks":18590,"value":381,"nodeType":79},{},[],{"data":18592,"content":18593,"nodeType":84},{},[18594],{"data":18595,"marks":18596,"value":389,"nodeType":79},{},[],{"metadata":18598,"sys":18601,"fields":18606},{"tags":18599,"concepts":18600},[],[],{"space":18602,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18604,"publishedVersion":59,"revision":22,"locale":27},{"sys":18603},{"type":12,"linkType":13,"id":14},{"sys":18605},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18607},{"url":405,"details":18608,"fileName":411,"contentType":412},{"size":407,"image":18609},{"width":409,"height":410},{"sys":18611,"fields":18612},{"id":15,"createdAt":17},{"title":29,"slug":345,"articleIntro":29,"category":18613},[18614],{"metadata":18615,"sys":18618,"fields":18625},{"tags":18616,"concepts":18617},[],[],{"space":18619,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18621,"publishedVersion":360,"revision":59,"contentType":18623,"locale":27},{"sys":18620},{"type":12,"linkType":13,"id":14},{"sys":18622},{"id":20,"type":12,"linkType":21},{"sys":18624},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18626,"metaTitle":370,"metaDescription":371,"mainTitle":18627,"subtitle":390,"heroImage":18642,"ctaButton":413,"ctaLink":414},[369],{"data":18628,"content":18629,"nodeType":71},{},[18630,18636],{"data":18631,"content":18632,"nodeType":382},{},[18633],{"data":18634,"marks":18635,"value":381,"nodeType":79},{},[],{"data":18637,"content":18638,"nodeType":84},{},[18639],{"data":18640,"marks":18641,"value":389,"nodeType":79},{},[],{"metadata":18643,"sys":18646,"fields":18651},{"tags":18644,"concepts":18645},[],[],{"space":18647,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18649,"publishedVersion":59,"revision":22,"locale":27},{"sys":18648},{"type":12,"linkType":13,"id":14},{"sys":18650},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18652},{"url":405,"details":18653,"fileName":411,"contentType":412},{"size":407,"image":18654},{"width":409,"height":410},{"sys":18656,"fields":18658},{"id":18657,"createdAt":5124},"4kVdSdLvBSCpwNNFzLzom2",{"title":18659,"slug":18660,"articleIntro":18659,"category":18661},"335 - Travaux en cours","compte-335-travaux-en-cours",[18662],{"metadata":18663,"sys":18666,"fields":18673},{"tags":18664,"concepts":18665},[],[],{"space":18667,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18669,"publishedVersion":360,"revision":59,"contentType":18671,"locale":27},{"sys":18668},{"type":12,"linkType":13,"id":14},{"sys":18670},{"id":20,"type":12,"linkType":21},{"sys":18672},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18674,"metaTitle":370,"metaDescription":371,"mainTitle":18675,"subtitle":390,"heroImage":18690,"ctaButton":413,"ctaLink":414},[369],{"data":18676,"content":18677,"nodeType":71},{},[18678,18684],{"data":18679,"content":18680,"nodeType":382},{},[18681],{"data":18682,"marks":18683,"value":381,"nodeType":79},{},[],{"data":18685,"content":18686,"nodeType":84},{},[18687],{"data":18688,"marks":18689,"value":389,"nodeType":79},{},[],{"metadata":18691,"sys":18694,"fields":18699},{"tags":18692,"concepts":18693},[],[],{"space":18695,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18697,"publishedVersion":59,"revision":22,"locale":27},{"sys":18696},{"type":12,"linkType":13,"id":14},{"sys":18698},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18700},{"url":405,"details":18701,"fileName":411,"contentType":412},{"size":407,"image":18702},{"width":409,"height":410},{"sys":18704,"fields":18707},{"id":18705,"createdAt":18706},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":18708,"slug":18709,"articleIntro":18710,"category":18711},"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.",[18712],{"metadata":18713,"sys":18716,"fields":18723},{"tags":18714,"concepts":18715},[],[],{"space":18717,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18719,"publishedVersion":360,"revision":59,"contentType":18721,"locale":27},{"sys":18718},{"type":12,"linkType":13,"id":14},{"sys":18720},{"id":20,"type":12,"linkType":21},{"sys":18722},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18724,"metaTitle":370,"metaDescription":371,"mainTitle":18725,"subtitle":390,"heroImage":18740,"ctaButton":413,"ctaLink":414},[369],{"data":18726,"content":18727,"nodeType":71},{},[18728,18734],{"data":18729,"content":18730,"nodeType":382},{},[18731],{"data":18732,"marks":18733,"value":381,"nodeType":79},{},[],{"data":18735,"content":18736,"nodeType":84},{},[18737],{"data":18738,"marks":18739,"value":389,"nodeType":79},{},[],{"metadata":18741,"sys":18744,"fields":18749},{"tags":18742,"concepts":18743},[],[],{"space":18745,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18747,"publishedVersion":59,"revision":22,"locale":27},{"sys":18746},{"type":12,"linkType":13,"id":14},{"sys":18748},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18750},{"url":405,"details":18751,"fileName":411,"contentType":412},{"size":407,"image":18752},{"width":409,"height":410},{"sys":18754,"fields":18757},{"id":18755,"createdAt":18756},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":18758,"slug":18759,"articleIntro":18760,"category":18761},"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.",[18762],{"metadata":18763,"sys":18766,"fields":18773},{"tags":18764,"concepts":18765},[],[],{"space":18767,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18769,"publishedVersion":360,"revision":59,"contentType":18771,"locale":27},{"sys":18768},{"type":12,"linkType":13,"id":14},{"sys":18770},{"id":20,"type":12,"linkType":21},{"sys":18772},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18774,"metaTitle":370,"metaDescription":371,"mainTitle":18775,"subtitle":390,"heroImage":18790,"ctaButton":413,"ctaLink":414},[369],{"data":18776,"content":18777,"nodeType":71},{},[18778,18784],{"data":18779,"content":18780,"nodeType":382},{},[18781],{"data":18782,"marks":18783,"value":381,"nodeType":79},{},[],{"data":18785,"content":18786,"nodeType":84},{},[18787],{"data":18788,"marks":18789,"value":389,"nodeType":79},{},[],{"metadata":18791,"sys":18794,"fields":18799},{"tags":18792,"concepts":18793},[],[],{"space":18795,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18797,"publishedVersion":59,"revision":22,"locale":27},{"sys":18796},{"type":12,"linkType":13,"id":14},{"sys":18798},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18800},{"url":405,"details":18801,"fileName":411,"contentType":412},{"size":407,"image":18802},{"width":409,"height":410},{"sys":18804,"fields":18807},{"id":18805,"createdAt":18806},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":18808,"slug":18809,"articleIntro":18808,"category":18810},"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",[18811],{"metadata":18812,"sys":18815,"fields":18822},{"tags":18813,"concepts":18814},[],[],{"space":18816,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18818,"publishedVersion":360,"revision":59,"contentType":18820,"locale":27},{"sys":18817},{"type":12,"linkType":13,"id":14},{"sys":18819},{"id":20,"type":12,"linkType":21},{"sys":18821},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18823,"metaTitle":370,"metaDescription":371,"mainTitle":18824,"subtitle":390,"heroImage":18839,"ctaButton":413,"ctaLink":414},[369],{"data":18825,"content":18826,"nodeType":71},{},[18827,18833],{"data":18828,"content":18829,"nodeType":382},{},[18830],{"data":18831,"marks":18832,"value":381,"nodeType":79},{},[],{"data":18834,"content":18835,"nodeType":84},{},[18836],{"data":18837,"marks":18838,"value":389,"nodeType":79},{},[],{"metadata":18840,"sys":18843,"fields":18848},{"tags":18841,"concepts":18842},[],[],{"space":18844,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18846,"publishedVersion":59,"revision":22,"locale":27},{"sys":18845},{"type":12,"linkType":13,"id":14},{"sys":18847},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18849},{"url":405,"details":18850,"fileName":411,"contentType":412},{"size":407,"image":18851},{"width":409,"height":410},{"sys":18853,"fields":18856},{"id":18854,"createdAt":18855},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":18857,"slug":18858,"articleIntro":18857,"category":18859},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[18860],{"metadata":18861,"sys":18864,"fields":18871},{"tags":18862,"concepts":18863},[],[],{"space":18865,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18867,"publishedVersion":360,"revision":59,"contentType":18869,"locale":27},{"sys":18866},{"type":12,"linkType":13,"id":14},{"sys":18868},{"id":20,"type":12,"linkType":21},{"sys":18870},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18872,"metaTitle":370,"metaDescription":371,"mainTitle":18873,"subtitle":390,"heroImage":18888,"ctaButton":413,"ctaLink":414},[369],{"data":18874,"content":18875,"nodeType":71},{},[18876,18882],{"data":18877,"content":18878,"nodeType":382},{},[18879],{"data":18880,"marks":18881,"value":381,"nodeType":79},{},[],{"data":18883,"content":18884,"nodeType":84},{},[18885],{"data":18886,"marks":18887,"value":389,"nodeType":79},{},[],{"metadata":18889,"sys":18892,"fields":18897},{"tags":18890,"concepts":18891},[],[],{"space":18893,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18895,"publishedVersion":59,"revision":22,"locale":27},{"sys":18894},{"type":12,"linkType":13,"id":14},{"sys":18896},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18898},{"url":405,"details":18899,"fileName":411,"contentType":412},{"size":407,"image":18900},{"width":409,"height":410},{"sys":18902,"fields":18905},{"id":18903,"createdAt":18904},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18906,"slug":18907,"articleIntro":18906,"category":18908},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18909],{"metadata":18910,"sys":18913,"fields":18920},{"tags":18911,"concepts":18912},[],[],{"space":18914,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18916,"publishedVersion":360,"revision":59,"contentType":18918,"locale":27},{"sys":18915},{"type":12,"linkType":13,"id":14},{"sys":18917},{"id":20,"type":12,"linkType":21},{"sys":18919},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18921,"metaTitle":370,"metaDescription":371,"mainTitle":18922,"subtitle":390,"heroImage":18937,"ctaButton":413,"ctaLink":414},[369],{"data":18923,"content":18924,"nodeType":71},{},[18925,18931],{"data":18926,"content":18927,"nodeType":382},{},[18928],{"data":18929,"marks":18930,"value":381,"nodeType":79},{},[],{"data":18932,"content":18933,"nodeType":84},{},[18934],{"data":18935,"marks":18936,"value":389,"nodeType":79},{},[],{"metadata":18938,"sys":18941,"fields":18946},{"tags":18939,"concepts":18940},[],[],{"space":18942,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18944,"publishedVersion":59,"revision":22,"locale":27},{"sys":18943},{"type":12,"linkType":13,"id":14},{"sys":18945},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18947},{"url":405,"details":18948,"fileName":411,"contentType":412},{"size":407,"image":18949},{"width":409,"height":410},{"sys":18951,"fields":18954},{"id":18952,"createdAt":18953},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":18955,"slug":18956,"articleIntro":-1,"category":18957},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[18958],{"metadata":18959,"sys":18962,"fields":18969},{"tags":18960,"concepts":18961},[],[],{"space":18963,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":18965,"publishedVersion":360,"revision":59,"contentType":18967,"locale":27},{"sys":18964},{"type":12,"linkType":13,"id":14},{"sys":18966},{"id":20,"type":12,"linkType":21},{"sys":18968},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":18970,"metaTitle":370,"metaDescription":371,"mainTitle":18971,"subtitle":390,"heroImage":18986,"ctaButton":413,"ctaLink":414},[369],{"data":18972,"content":18973,"nodeType":71},{},[18974,18980],{"data":18975,"content":18976,"nodeType":382},{},[18977],{"data":18978,"marks":18979,"value":381,"nodeType":79},{},[],{"data":18981,"content":18982,"nodeType":84},{},[18983],{"data":18984,"marks":18985,"value":389,"nodeType":79},{},[],{"metadata":18987,"sys":18990,"fields":18995},{"tags":18988,"concepts":18989},[],[],{"space":18991,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":18993,"publishedVersion":59,"revision":22,"locale":27},{"sys":18992},{"type":12,"linkType":13,"id":14},{"sys":18994},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":18996},{"url":405,"details":18997,"fileName":411,"contentType":412},{"size":407,"image":18998},{"width":409,"height":410},{"sys":19000,"fields":19003},{"id":19001,"createdAt":19002},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":19004,"slug":19005,"articleIntro":19004,"category":19006},"Compte 503 - Actions","compte-503-actions",[19007],{"metadata":19008,"sys":19011,"fields":19018},{"tags":19009,"concepts":19010},[],[],{"space":19012,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19014,"publishedVersion":360,"revision":59,"contentType":19016,"locale":27},{"sys":19013},{"type":12,"linkType":13,"id":14},{"sys":19015},{"id":20,"type":12,"linkType":21},{"sys":19017},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19019,"metaTitle":370,"metaDescription":371,"mainTitle":19020,"subtitle":390,"heroImage":19035,"ctaButton":413,"ctaLink":414},[369],{"data":19021,"content":19022,"nodeType":71},{},[19023,19029],{"data":19024,"content":19025,"nodeType":382},{},[19026],{"data":19027,"marks":19028,"value":381,"nodeType":79},{},[],{"data":19030,"content":19031,"nodeType":84},{},[19032],{"data":19033,"marks":19034,"value":389,"nodeType":79},{},[],{"metadata":19036,"sys":19039,"fields":19044},{"tags":19037,"concepts":19038},[],[],{"space":19040,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19042,"publishedVersion":59,"revision":22,"locale":27},{"sys":19041},{"type":12,"linkType":13,"id":14},{"sys":19043},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19045},{"url":405,"details":19046,"fileName":411,"contentType":412},{"size":407,"image":19047},{"width":409,"height":410},{"sys":19049,"fields":19052},{"id":19050,"createdAt":19051},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":19053,"slug":19054,"articleIntro":19053,"category":19055},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[19056],{"metadata":19057,"sys":19060,"fields":19067},{"tags":19058,"concepts":19059},[],[],{"space":19061,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19063,"publishedVersion":360,"revision":59,"contentType":19065,"locale":27},{"sys":19062},{"type":12,"linkType":13,"id":14},{"sys":19064},{"id":20,"type":12,"linkType":21},{"sys":19066},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19068,"metaTitle":370,"metaDescription":371,"mainTitle":19069,"subtitle":390,"heroImage":19084,"ctaButton":413,"ctaLink":414},[369],{"data":19070,"content":19071,"nodeType":71},{},[19072,19078],{"data":19073,"content":19074,"nodeType":382},{},[19075],{"data":19076,"marks":19077,"value":381,"nodeType":79},{},[],{"data":19079,"content":19080,"nodeType":84},{},[19081],{"data":19082,"marks":19083,"value":389,"nodeType":79},{},[],{"metadata":19085,"sys":19088,"fields":19093},{"tags":19086,"concepts":19087},[],[],{"space":19089,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19091,"publishedVersion":59,"revision":22,"locale":27},{"sys":19090},{"type":12,"linkType":13,"id":14},{"sys":19092},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19094},{"url":405,"details":19095,"fileName":411,"contentType":412},{"size":407,"image":19096},{"width":409,"height":410},{"sys":19098,"fields":19101},{"id":19099,"createdAt":19100},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":19102,"slug":19103,"articleIntro":19102,"category":19104},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[19105],{"metadata":19106,"sys":19109,"fields":19116},{"tags":19107,"concepts":19108},[],[],{"space":19110,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19112,"publishedVersion":360,"revision":59,"contentType":19114,"locale":27},{"sys":19111},{"type":12,"linkType":13,"id":14},{"sys":19113},{"id":20,"type":12,"linkType":21},{"sys":19115},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19117,"metaTitle":370,"metaDescription":371,"mainTitle":19118,"subtitle":390,"heroImage":19133,"ctaButton":413,"ctaLink":414},[369],{"data":19119,"content":19120,"nodeType":71},{},[19121,19127],{"data":19122,"content":19123,"nodeType":382},{},[19124],{"data":19125,"marks":19126,"value":381,"nodeType":79},{},[],{"data":19128,"content":19129,"nodeType":84},{},[19130],{"data":19131,"marks":19132,"value":389,"nodeType":79},{},[],{"metadata":19134,"sys":19137,"fields":19142},{"tags":19135,"concepts":19136},[],[],{"space":19138,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19140,"publishedVersion":59,"revision":22,"locale":27},{"sys":19139},{"type":12,"linkType":13,"id":14},{"sys":19141},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19143},{"url":405,"details":19144,"fileName":411,"contentType":412},{"size":407,"image":19145},{"width":409,"height":410},{"sys":19147,"fields":19150},{"id":19148,"createdAt":19149},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":19151,"slug":19152,"articleIntro":-1,"category":19153},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[19154],{"metadata":19155,"sys":19158,"fields":19165},{"tags":19156,"concepts":19157},[],[],{"space":19159,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19161,"publishedVersion":360,"revision":59,"contentType":19163,"locale":27},{"sys":19160},{"type":12,"linkType":13,"id":14},{"sys":19162},{"id":20,"type":12,"linkType":21},{"sys":19164},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19166,"metaTitle":370,"metaDescription":371,"mainTitle":19167,"subtitle":390,"heroImage":19182,"ctaButton":413,"ctaLink":414},[369],{"data":19168,"content":19169,"nodeType":71},{},[19170,19176],{"data":19171,"content":19172,"nodeType":382},{},[19173],{"data":19174,"marks":19175,"value":381,"nodeType":79},{},[],{"data":19177,"content":19178,"nodeType":84},{},[19179],{"data":19180,"marks":19181,"value":389,"nodeType":79},{},[],{"metadata":19183,"sys":19186,"fields":19191},{"tags":19184,"concepts":19185},[],[],{"space":19187,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19189,"publishedVersion":59,"revision":22,"locale":27},{"sys":19188},{"type":12,"linkType":13,"id":14},{"sys":19190},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19192},{"url":405,"details":19193,"fileName":411,"contentType":412},{"size":407,"image":19194},{"width":409,"height":410},{"sys":19196,"fields":19199},{"id":19197,"createdAt":19198},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":19200,"slug":19201,"articleIntro":19200,"category":19202},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[19203],{"metadata":19204,"sys":19207,"fields":19214},{"tags":19205,"concepts":19206},[],[],{"space":19208,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19210,"publishedVersion":360,"revision":59,"contentType":19212,"locale":27},{"sys":19209},{"type":12,"linkType":13,"id":14},{"sys":19211},{"id":20,"type":12,"linkType":21},{"sys":19213},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19215,"metaTitle":370,"metaDescription":371,"mainTitle":19216,"subtitle":390,"heroImage":19231,"ctaButton":413,"ctaLink":414},[369],{"data":19217,"content":19218,"nodeType":71},{},[19219,19225],{"data":19220,"content":19221,"nodeType":382},{},[19222],{"data":19223,"marks":19224,"value":381,"nodeType":79},{},[],{"data":19226,"content":19227,"nodeType":84},{},[19228],{"data":19229,"marks":19230,"value":389,"nodeType":79},{},[],{"metadata":19232,"sys":19235,"fields":19240},{"tags":19233,"concepts":19234},[],[],{"space":19236,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19238,"publishedVersion":59,"revision":22,"locale":27},{"sys":19237},{"type":12,"linkType":13,"id":14},{"sys":19239},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19241},{"url":405,"details":19242,"fileName":411,"contentType":412},{"size":407,"image":19243},{"width":409,"height":410},{"sys":19245,"fields":19248},{"id":19246,"createdAt":19247},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":19249,"slug":19250,"articleIntro":19249,"category":19251},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[19252],{"metadata":19253,"sys":19256,"fields":19263},{"tags":19254,"concepts":19255},[],[],{"space":19257,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19259,"publishedVersion":360,"revision":59,"contentType":19261,"locale":27},{"sys":19258},{"type":12,"linkType":13,"id":14},{"sys":19260},{"id":20,"type":12,"linkType":21},{"sys":19262},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19264,"metaTitle":370,"metaDescription":371,"mainTitle":19265,"subtitle":390,"heroImage":19280,"ctaButton":413,"ctaLink":414},[369],{"data":19266,"content":19267,"nodeType":71},{},[19268,19274],{"data":19269,"content":19270,"nodeType":382},{},[19271],{"data":19272,"marks":19273,"value":381,"nodeType":79},{},[],{"data":19275,"content":19276,"nodeType":84},{},[19277],{"data":19278,"marks":19279,"value":389,"nodeType":79},{},[],{"metadata":19281,"sys":19284,"fields":19289},{"tags":19282,"concepts":19283},[],[],{"space":19285,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19287,"publishedVersion":59,"revision":22,"locale":27},{"sys":19286},{"type":12,"linkType":13,"id":14},{"sys":19288},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19290},{"url":405,"details":19291,"fileName":411,"contentType":412},{"size":407,"image":19292},{"width":409,"height":410},{"sys":19294,"fields":19297},{"id":19295,"createdAt":19296},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":19298,"slug":19299,"articleIntro":-1,"category":19300},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[19301],{"metadata":19302,"sys":19305,"fields":19312},{"tags":19303,"concepts":19304},[],[],{"space":19306,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19308,"publishedVersion":360,"revision":59,"contentType":19310,"locale":27},{"sys":19307},{"type":12,"linkType":13,"id":14},{"sys":19309},{"id":20,"type":12,"linkType":21},{"sys":19311},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19313,"metaTitle":370,"metaDescription":371,"mainTitle":19314,"subtitle":390,"heroImage":19329,"ctaButton":413,"ctaLink":414},[369],{"data":19315,"content":19316,"nodeType":71},{},[19317,19323],{"data":19318,"content":19319,"nodeType":382},{},[19320],{"data":19321,"marks":19322,"value":381,"nodeType":79},{},[],{"data":19324,"content":19325,"nodeType":84},{},[19326],{"data":19327,"marks":19328,"value":389,"nodeType":79},{},[],{"metadata":19330,"sys":19333,"fields":19338},{"tags":19331,"concepts":19332},[],[],{"space":19334,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19336,"publishedVersion":59,"revision":22,"locale":27},{"sys":19335},{"type":12,"linkType":13,"id":14},{"sys":19337},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19339},{"url":405,"details":19340,"fileName":411,"contentType":412},{"size":407,"image":19341},{"width":409,"height":410},{"sys":19343,"fields":19346},{"id":19344,"createdAt":19345},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":19347,"slug":19348,"articleIntro":19347,"category":19349},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[19350],{"metadata":19351,"sys":19354,"fields":19361},{"tags":19352,"concepts":19353},[],[],{"space":19355,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19357,"publishedVersion":360,"revision":59,"contentType":19359,"locale":27},{"sys":19356},{"type":12,"linkType":13,"id":14},{"sys":19358},{"id":20,"type":12,"linkType":21},{"sys":19360},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19362,"metaTitle":370,"metaDescription":371,"mainTitle":19363,"subtitle":390,"heroImage":19378,"ctaButton":413,"ctaLink":414},[369],{"data":19364,"content":19365,"nodeType":71},{},[19366,19372],{"data":19367,"content":19368,"nodeType":382},{},[19369],{"data":19370,"marks":19371,"value":381,"nodeType":79},{},[],{"data":19373,"content":19374,"nodeType":84},{},[19375],{"data":19376,"marks":19377,"value":389,"nodeType":79},{},[],{"metadata":19379,"sys":19382,"fields":19387},{"tags":19380,"concepts":19381},[],[],{"space":19383,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19385,"publishedVersion":59,"revision":22,"locale":27},{"sys":19384},{"type":12,"linkType":13,"id":14},{"sys":19386},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19388},{"url":405,"details":19389,"fileName":411,"contentType":412},{"size":407,"image":19390},{"width":409,"height":410},{"sys":19392,"fields":19395},{"id":19393,"createdAt":19394},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":19396,"slug":19397,"articleIntro":19396,"category":19398},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[19399],{"metadata":19400,"sys":19403,"fields":19410},{"tags":19401,"concepts":19402},[],[],{"space":19404,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19406,"publishedVersion":360,"revision":59,"contentType":19408,"locale":27},{"sys":19405},{"type":12,"linkType":13,"id":14},{"sys":19407},{"id":20,"type":12,"linkType":21},{"sys":19409},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19411,"metaTitle":370,"metaDescription":371,"mainTitle":19412,"subtitle":390,"heroImage":19427,"ctaButton":413,"ctaLink":414},[369],{"data":19413,"content":19414,"nodeType":71},{},[19415,19421],{"data":19416,"content":19417,"nodeType":382},{},[19418],{"data":19419,"marks":19420,"value":381,"nodeType":79},{},[],{"data":19422,"content":19423,"nodeType":84},{},[19424],{"data":19425,"marks":19426,"value":389,"nodeType":79},{},[],{"metadata":19428,"sys":19431,"fields":19436},{"tags":19429,"concepts":19430},[],[],{"space":19432,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19434,"publishedVersion":59,"revision":22,"locale":27},{"sys":19433},{"type":12,"linkType":13,"id":14},{"sys":19435},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19437},{"url":405,"details":19438,"fileName":411,"contentType":412},{"size":407,"image":19439},{"width":409,"height":410},{"sys":19441,"fields":19444},{"id":19442,"createdAt":19443},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":19445,"slug":19446,"articleIntro":19445,"category":19447},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[19448],{"metadata":19449,"sys":19452,"fields":19459},{"tags":19450,"concepts":19451},[],[],{"space":19453,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19455,"publishedVersion":360,"revision":59,"contentType":19457,"locale":27},{"sys":19454},{"type":12,"linkType":13,"id":14},{"sys":19456},{"id":20,"type":12,"linkType":21},{"sys":19458},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19460,"metaTitle":370,"metaDescription":371,"mainTitle":19461,"subtitle":390,"heroImage":19476,"ctaButton":413,"ctaLink":414},[369],{"data":19462,"content":19463,"nodeType":71},{},[19464,19470],{"data":19465,"content":19466,"nodeType":382},{},[19467],{"data":19468,"marks":19469,"value":381,"nodeType":79},{},[],{"data":19471,"content":19472,"nodeType":84},{},[19473],{"data":19474,"marks":19475,"value":389,"nodeType":79},{},[],{"metadata":19477,"sys":19480,"fields":19485},{"tags":19478,"concepts":19479},[],[],{"space":19481,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19483,"publishedVersion":59,"revision":22,"locale":27},{"sys":19482},{"type":12,"linkType":13,"id":14},{"sys":19484},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19486},{"url":405,"details":19487,"fileName":411,"contentType":412},{"size":407,"image":19488},{"width":409,"height":410},{"sys":19490,"fields":19493},{"id":19491,"createdAt":19492},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":19494,"slug":19495,"articleIntro":19494,"category":19496},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[19497],{"metadata":19498,"sys":19501,"fields":19508},{"tags":19499,"concepts":19500},[],[],{"space":19502,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19504,"publishedVersion":360,"revision":59,"contentType":19506,"locale":27},{"sys":19503},{"type":12,"linkType":13,"id":14},{"sys":19505},{"id":20,"type":12,"linkType":21},{"sys":19507},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19509,"metaTitle":370,"metaDescription":371,"mainTitle":19510,"subtitle":390,"heroImage":19525,"ctaButton":413,"ctaLink":414},[369],{"data":19511,"content":19512,"nodeType":71},{},[19513,19519],{"data":19514,"content":19515,"nodeType":382},{},[19516],{"data":19517,"marks":19518,"value":381,"nodeType":79},{},[],{"data":19520,"content":19521,"nodeType":84},{},[19522],{"data":19523,"marks":19524,"value":389,"nodeType":79},{},[],{"metadata":19526,"sys":19529,"fields":19534},{"tags":19527,"concepts":19528},[],[],{"space":19530,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19532,"publishedVersion":59,"revision":22,"locale":27},{"sys":19531},{"type":12,"linkType":13,"id":14},{"sys":19533},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19535},{"url":405,"details":19536,"fileName":411,"contentType":412},{"size":407,"image":19537},{"width":409,"height":410},{"sys":19539,"fields":19542},{"id":19540,"createdAt":19541},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":19543,"slug":19544,"articleIntro":19543,"category":19545},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[19546],{"metadata":19547,"sys":19550,"fields":19557},{"tags":19548,"concepts":19549},[],[],{"space":19551,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19553,"publishedVersion":360,"revision":59,"contentType":19555,"locale":27},{"sys":19552},{"type":12,"linkType":13,"id":14},{"sys":19554},{"id":20,"type":12,"linkType":21},{"sys":19556},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19558,"metaTitle":370,"metaDescription":371,"mainTitle":19559,"subtitle":390,"heroImage":19574,"ctaButton":413,"ctaLink":414},[369],{"data":19560,"content":19561,"nodeType":71},{},[19562,19568],{"data":19563,"content":19564,"nodeType":382},{},[19565],{"data":19566,"marks":19567,"value":381,"nodeType":79},{},[],{"data":19569,"content":19570,"nodeType":84},{},[19571],{"data":19572,"marks":19573,"value":389,"nodeType":79},{},[],{"metadata":19575,"sys":19578,"fields":19583},{"tags":19576,"concepts":19577},[],[],{"space":19579,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19581,"publishedVersion":59,"revision":22,"locale":27},{"sys":19580},{"type":12,"linkType":13,"id":14},{"sys":19582},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19584},{"url":405,"details":19585,"fileName":411,"contentType":412},{"size":407,"image":19586},{"width":409,"height":410},{"sys":19588,"fields":19591},{"id":19589,"createdAt":19590},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":19592,"slug":19593,"articleIntro":19592,"category":19594},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[19595],{"metadata":19596,"sys":19599,"fields":19606},{"tags":19597,"concepts":19598},[],[],{"space":19600,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19602,"publishedVersion":360,"revision":59,"contentType":19604,"locale":27},{"sys":19601},{"type":12,"linkType":13,"id":14},{"sys":19603},{"id":20,"type":12,"linkType":21},{"sys":19605},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19607,"metaTitle":370,"metaDescription":371,"mainTitle":19608,"subtitle":390,"heroImage":19623,"ctaButton":413,"ctaLink":414},[369],{"data":19609,"content":19610,"nodeType":71},{},[19611,19617],{"data":19612,"content":19613,"nodeType":382},{},[19614],{"data":19615,"marks":19616,"value":381,"nodeType":79},{},[],{"data":19618,"content":19619,"nodeType":84},{},[19620],{"data":19621,"marks":19622,"value":389,"nodeType":79},{},[],{"metadata":19624,"sys":19627,"fields":19632},{"tags":19625,"concepts":19626},[],[],{"space":19628,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19630,"publishedVersion":59,"revision":22,"locale":27},{"sys":19629},{"type":12,"linkType":13,"id":14},{"sys":19631},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19633},{"url":405,"details":19634,"fileName":411,"contentType":412},{"size":407,"image":19635},{"width":409,"height":410},{"sys":19637,"fields":19640},{"id":19638,"createdAt":19639},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":19641,"slug":19642,"articleIntro":19641,"category":19643},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[19644],{"metadata":19645,"sys":19648,"fields":19655},{"tags":19646,"concepts":19647},[],[],{"space":19649,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19651,"publishedVersion":360,"revision":59,"contentType":19653,"locale":27},{"sys":19650},{"type":12,"linkType":13,"id":14},{"sys":19652},{"id":20,"type":12,"linkType":21},{"sys":19654},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19656,"metaTitle":370,"metaDescription":371,"mainTitle":19657,"subtitle":390,"heroImage":19672,"ctaButton":413,"ctaLink":414},[369],{"data":19658,"content":19659,"nodeType":71},{},[19660,19666],{"data":19661,"content":19662,"nodeType":382},{},[19663],{"data":19664,"marks":19665,"value":381,"nodeType":79},{},[],{"data":19667,"content":19668,"nodeType":84},{},[19669],{"data":19670,"marks":19671,"value":389,"nodeType":79},{},[],{"metadata":19673,"sys":19676,"fields":19681},{"tags":19674,"concepts":19675},[],[],{"space":19677,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19679,"publishedVersion":59,"revision":22,"locale":27},{"sys":19678},{"type":12,"linkType":13,"id":14},{"sys":19680},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19682},{"url":405,"details":19683,"fileName":411,"contentType":412},{"size":407,"image":19684},{"width":409,"height":410},{"sys":19686,"fields":19689},{"id":19687,"createdAt":19688},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":19690,"slug":19691,"articleIntro":-1,"category":19692},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[19693],{"metadata":19694,"sys":19697,"fields":19704},{"tags":19695,"concepts":19696},[],[],{"space":19698,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19700,"publishedVersion":360,"revision":59,"contentType":19702,"locale":27},{"sys":19699},{"type":12,"linkType":13,"id":14},{"sys":19701},{"id":20,"type":12,"linkType":21},{"sys":19703},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19705,"metaTitle":370,"metaDescription":371,"mainTitle":19706,"subtitle":390,"heroImage":19721,"ctaButton":413,"ctaLink":414},[369],{"data":19707,"content":19708,"nodeType":71},{},[19709,19715],{"data":19710,"content":19711,"nodeType":382},{},[19712],{"data":19713,"marks":19714,"value":381,"nodeType":79},{},[],{"data":19716,"content":19717,"nodeType":84},{},[19718],{"data":19719,"marks":19720,"value":389,"nodeType":79},{},[],{"metadata":19722,"sys":19725,"fields":19730},{"tags":19723,"concepts":19724},[],[],{"space":19726,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19728,"publishedVersion":59,"revision":22,"locale":27},{"sys":19727},{"type":12,"linkType":13,"id":14},{"sys":19729},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19731},{"url":405,"details":19732,"fileName":411,"contentType":412},{"size":407,"image":19733},{"width":409,"height":410},{"sys":19735,"fields":19738},{"id":19736,"createdAt":19737},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":19739,"slug":19740,"articleIntro":19739,"category":19741},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[19742],{"metadata":19743,"sys":19746,"fields":19753},{"tags":19744,"concepts":19745},[],[],{"space":19747,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19749,"publishedVersion":360,"revision":59,"contentType":19751,"locale":27},{"sys":19748},{"type":12,"linkType":13,"id":14},{"sys":19750},{"id":20,"type":12,"linkType":21},{"sys":19752},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19754,"metaTitle":370,"metaDescription":371,"mainTitle":19755,"subtitle":390,"heroImage":19770,"ctaButton":413,"ctaLink":414},[369],{"data":19756,"content":19757,"nodeType":71},{},[19758,19764],{"data":19759,"content":19760,"nodeType":382},{},[19761],{"data":19762,"marks":19763,"value":381,"nodeType":79},{},[],{"data":19765,"content":19766,"nodeType":84},{},[19767],{"data":19768,"marks":19769,"value":389,"nodeType":79},{},[],{"metadata":19771,"sys":19774,"fields":19779},{"tags":19772,"concepts":19773},[],[],{"space":19775,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19777,"publishedVersion":59,"revision":22,"locale":27},{"sys":19776},{"type":12,"linkType":13,"id":14},{"sys":19778},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19780},{"url":405,"details":19781,"fileName":411,"contentType":412},{"size":407,"image":19782},{"width":409,"height":410},{"sys":19784,"fields":19787},{"id":19785,"createdAt":19786},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":19788,"slug":19789,"articleIntro":19788,"category":19790},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[19791],{"metadata":19792,"sys":19795,"fields":19802},{"tags":19793,"concepts":19794},[],[],{"space":19796,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19798,"publishedVersion":360,"revision":59,"contentType":19800,"locale":27},{"sys":19797},{"type":12,"linkType":13,"id":14},{"sys":19799},{"id":20,"type":12,"linkType":21},{"sys":19801},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19803,"metaTitle":370,"metaDescription":371,"mainTitle":19804,"subtitle":390,"heroImage":19819,"ctaButton":413,"ctaLink":414},[369],{"data":19805,"content":19806,"nodeType":71},{},[19807,19813],{"data":19808,"content":19809,"nodeType":382},{},[19810],{"data":19811,"marks":19812,"value":381,"nodeType":79},{},[],{"data":19814,"content":19815,"nodeType":84},{},[19816],{"data":19817,"marks":19818,"value":389,"nodeType":79},{},[],{"metadata":19820,"sys":19823,"fields":19828},{"tags":19821,"concepts":19822},[],[],{"space":19824,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19826,"publishedVersion":59,"revision":22,"locale":27},{"sys":19825},{"type":12,"linkType":13,"id":14},{"sys":19827},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19829},{"url":405,"details":19830,"fileName":411,"contentType":412},{"size":407,"image":19831},{"width":409,"height":410},{"sys":19833,"fields":19836},{"id":19834,"createdAt":19835},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":19837,"slug":19838,"articleIntro":-1,"category":19839},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[19840],{"metadata":19841,"sys":19844,"fields":19851},{"tags":19842,"concepts":19843},[],[],{"space":19845,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19847,"publishedVersion":360,"revision":59,"contentType":19849,"locale":27},{"sys":19846},{"type":12,"linkType":13,"id":14},{"sys":19848},{"id":20,"type":12,"linkType":21},{"sys":19850},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19852,"metaTitle":370,"metaDescription":371,"mainTitle":19853,"subtitle":390,"heroImage":19868,"ctaButton":413,"ctaLink":414},[369],{"data":19854,"content":19855,"nodeType":71},{},[19856,19862],{"data":19857,"content":19858,"nodeType":382},{},[19859],{"data":19860,"marks":19861,"value":381,"nodeType":79},{},[],{"data":19863,"content":19864,"nodeType":84},{},[19865],{"data":19866,"marks":19867,"value":389,"nodeType":79},{},[],{"metadata":19869,"sys":19872,"fields":19877},{"tags":19870,"concepts":19871},[],[],{"space":19873,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19875,"publishedVersion":59,"revision":22,"locale":27},{"sys":19874},{"type":12,"linkType":13,"id":14},{"sys":19876},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19878},{"url":405,"details":19879,"fileName":411,"contentType":412},{"size":407,"image":19880},{"width":409,"height":410},{"sys":19882,"fields":19885},{"id":19883,"createdAt":19884},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":19886,"slug":19887,"articleIntro":19886,"category":19888},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[19889],{"metadata":19890,"sys":19893,"fields":19900},{"tags":19891,"concepts":19892},[],[],{"space":19894,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19896,"publishedVersion":360,"revision":59,"contentType":19898,"locale":27},{"sys":19895},{"type":12,"linkType":13,"id":14},{"sys":19897},{"id":20,"type":12,"linkType":21},{"sys":19899},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19901,"metaTitle":370,"metaDescription":371,"mainTitle":19902,"subtitle":390,"heroImage":19917,"ctaButton":413,"ctaLink":414},[369],{"data":19903,"content":19904,"nodeType":71},{},[19905,19911],{"data":19906,"content":19907,"nodeType":382},{},[19908],{"data":19909,"marks":19910,"value":381,"nodeType":79},{},[],{"data":19912,"content":19913,"nodeType":84},{},[19914],{"data":19915,"marks":19916,"value":389,"nodeType":79},{},[],{"metadata":19918,"sys":19921,"fields":19926},{"tags":19919,"concepts":19920},[],[],{"space":19922,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19924,"publishedVersion":59,"revision":22,"locale":27},{"sys":19923},{"type":12,"linkType":13,"id":14},{"sys":19925},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19927},{"url":405,"details":19928,"fileName":411,"contentType":412},{"size":407,"image":19929},{"width":409,"height":410},{"sys":19931,"fields":19934},{"id":19932,"createdAt":19933},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":19935,"slug":19936,"articleIntro":19935,"category":19937},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[19938],{"metadata":19939,"sys":19942,"fields":19949},{"tags":19940,"concepts":19941},[],[],{"space":19943,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19945,"publishedVersion":360,"revision":59,"contentType":19947,"locale":27},{"sys":19944},{"type":12,"linkType":13,"id":14},{"sys":19946},{"id":20,"type":12,"linkType":21},{"sys":19948},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19950,"metaTitle":370,"metaDescription":371,"mainTitle":19951,"subtitle":390,"heroImage":19966,"ctaButton":413,"ctaLink":414},[369],{"data":19952,"content":19953,"nodeType":71},{},[19954,19960],{"data":19955,"content":19956,"nodeType":382},{},[19957],{"data":19958,"marks":19959,"value":381,"nodeType":79},{},[],{"data":19961,"content":19962,"nodeType":84},{},[19963],{"data":19964,"marks":19965,"value":389,"nodeType":79},{},[],{"metadata":19967,"sys":19970,"fields":19975},{"tags":19968,"concepts":19969},[],[],{"space":19971,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":19973,"publishedVersion":59,"revision":22,"locale":27},{"sys":19972},{"type":12,"linkType":13,"id":14},{"sys":19974},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":19976},{"url":405,"details":19977,"fileName":411,"contentType":412},{"size":407,"image":19978},{"width":409,"height":410},{"sys":19980,"fields":19983},{"id":19981,"createdAt":19982},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":19984,"slug":19985,"articleIntro":19984,"category":19986},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[19987],{"metadata":19988,"sys":19991,"fields":19998},{"tags":19989,"concepts":19990},[],[],{"space":19992,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":19994,"publishedVersion":360,"revision":59,"contentType":19996,"locale":27},{"sys":19993},{"type":12,"linkType":13,"id":14},{"sys":19995},{"id":20,"type":12,"linkType":21},{"sys":19997},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":19999,"metaTitle":370,"metaDescription":371,"mainTitle":20000,"subtitle":390,"heroImage":20015,"ctaButton":413,"ctaLink":414},[369],{"data":20001,"content":20002,"nodeType":71},{},[20003,20009],{"data":20004,"content":20005,"nodeType":382},{},[20006],{"data":20007,"marks":20008,"value":381,"nodeType":79},{},[],{"data":20010,"content":20011,"nodeType":84},{},[20012],{"data":20013,"marks":20014,"value":389,"nodeType":79},{},[],{"metadata":20016,"sys":20019,"fields":20024},{"tags":20017,"concepts":20018},[],[],{"space":20020,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20022,"publishedVersion":59,"revision":22,"locale":27},{"sys":20021},{"type":12,"linkType":13,"id":14},{"sys":20023},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20025},{"url":405,"details":20026,"fileName":411,"contentType":412},{"size":407,"image":20027},{"width":409,"height":410},{"sys":20029,"fields":20032},{"id":20030,"createdAt":20031},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":20033,"slug":20034,"articleIntro":-1,"category":20035},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[20036],{"metadata":20037,"sys":20040,"fields":20047},{"tags":20038,"concepts":20039},[],[],{"space":20041,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20043,"publishedVersion":360,"revision":59,"contentType":20045,"locale":27},{"sys":20042},{"type":12,"linkType":13,"id":14},{"sys":20044},{"id":20,"type":12,"linkType":21},{"sys":20046},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20048,"metaTitle":370,"metaDescription":371,"mainTitle":20049,"subtitle":390,"heroImage":20064,"ctaButton":413,"ctaLink":414},[369],{"data":20050,"content":20051,"nodeType":71},{},[20052,20058],{"data":20053,"content":20054,"nodeType":382},{},[20055],{"data":20056,"marks":20057,"value":381,"nodeType":79},{},[],{"data":20059,"content":20060,"nodeType":84},{},[20061],{"data":20062,"marks":20063,"value":389,"nodeType":79},{},[],{"metadata":20065,"sys":20068,"fields":20073},{"tags":20066,"concepts":20067},[],[],{"space":20069,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20071,"publishedVersion":59,"revision":22,"locale":27},{"sys":20070},{"type":12,"linkType":13,"id":14},{"sys":20072},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20074},{"url":405,"details":20075,"fileName":411,"contentType":412},{"size":407,"image":20076},{"width":409,"height":410},{"sys":20078,"fields":20081},{"id":20079,"createdAt":20080},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":20082,"slug":20083,"articleIntro":-1,"category":20084},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[20085],{"metadata":20086,"sys":20089,"fields":20096},{"tags":20087,"concepts":20088},[],[],{"space":20090,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20092,"publishedVersion":360,"revision":59,"contentType":20094,"locale":27},{"sys":20091},{"type":12,"linkType":13,"id":14},{"sys":20093},{"id":20,"type":12,"linkType":21},{"sys":20095},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20097,"metaTitle":370,"metaDescription":371,"mainTitle":20098,"subtitle":390,"heroImage":20113,"ctaButton":413,"ctaLink":414},[369],{"data":20099,"content":20100,"nodeType":71},{},[20101,20107],{"data":20102,"content":20103,"nodeType":382},{},[20104],{"data":20105,"marks":20106,"value":381,"nodeType":79},{},[],{"data":20108,"content":20109,"nodeType":84},{},[20110],{"data":20111,"marks":20112,"value":389,"nodeType":79},{},[],{"metadata":20114,"sys":20117,"fields":20122},{"tags":20115,"concepts":20116},[],[],{"space":20118,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20120,"publishedVersion":59,"revision":22,"locale":27},{"sys":20119},{"type":12,"linkType":13,"id":14},{"sys":20121},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20123},{"url":405,"details":20124,"fileName":411,"contentType":412},{"size":407,"image":20125},{"width":409,"height":410},{"sys":20127,"fields":20130},{"id":20128,"createdAt":20129},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":20131,"slug":20132,"articleIntro":20131,"category":20133},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[20134],{"metadata":20135,"sys":20138,"fields":20145},{"tags":20136,"concepts":20137},[],[],{"space":20139,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20141,"publishedVersion":360,"revision":59,"contentType":20143,"locale":27},{"sys":20140},{"type":12,"linkType":13,"id":14},{"sys":20142},{"id":20,"type":12,"linkType":21},{"sys":20144},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20146,"metaTitle":370,"metaDescription":371,"mainTitle":20147,"subtitle":390,"heroImage":20162,"ctaButton":413,"ctaLink":414},[369],{"data":20148,"content":20149,"nodeType":71},{},[20150,20156],{"data":20151,"content":20152,"nodeType":382},{},[20153],{"data":20154,"marks":20155,"value":381,"nodeType":79},{},[],{"data":20157,"content":20158,"nodeType":84},{},[20159],{"data":20160,"marks":20161,"value":389,"nodeType":79},{},[],{"metadata":20163,"sys":20166,"fields":20171},{"tags":20164,"concepts":20165},[],[],{"space":20167,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20169,"publishedVersion":59,"revision":22,"locale":27},{"sys":20168},{"type":12,"linkType":13,"id":14},{"sys":20170},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20172},{"url":405,"details":20173,"fileName":411,"contentType":412},{"size":407,"image":20174},{"width":409,"height":410},{"sys":20176,"fields":20179},{"id":20177,"createdAt":20178},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":20180,"slug":20181,"articleIntro":-1,"category":20182},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[20183],{"metadata":20184,"sys":20187,"fields":20194},{"tags":20185,"concepts":20186},[],[],{"space":20188,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20190,"publishedVersion":360,"revision":59,"contentType":20192,"locale":27},{"sys":20189},{"type":12,"linkType":13,"id":14},{"sys":20191},{"id":20,"type":12,"linkType":21},{"sys":20193},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20195,"metaTitle":370,"metaDescription":371,"mainTitle":20196,"subtitle":390,"heroImage":20211,"ctaButton":413,"ctaLink":414},[369],{"data":20197,"content":20198,"nodeType":71},{},[20199,20205],{"data":20200,"content":20201,"nodeType":382},{},[20202],{"data":20203,"marks":20204,"value":381,"nodeType":79},{},[],{"data":20206,"content":20207,"nodeType":84},{},[20208],{"data":20209,"marks":20210,"value":389,"nodeType":79},{},[],{"metadata":20212,"sys":20215,"fields":20220},{"tags":20213,"concepts":20214},[],[],{"space":20216,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20218,"publishedVersion":59,"revision":22,"locale":27},{"sys":20217},{"type":12,"linkType":13,"id":14},{"sys":20219},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20221},{"url":405,"details":20222,"fileName":411,"contentType":412},{"size":407,"image":20223},{"width":409,"height":410},{"sys":20225,"fields":20228},{"id":20226,"createdAt":20227},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":20229,"slug":20230,"articleIntro":20229,"category":20231},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[20232],{"metadata":20233,"sys":20236,"fields":20243},{"tags":20234,"concepts":20235},[],[],{"space":20237,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20239,"publishedVersion":360,"revision":59,"contentType":20241,"locale":27},{"sys":20238},{"type":12,"linkType":13,"id":14},{"sys":20240},{"id":20,"type":12,"linkType":21},{"sys":20242},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20244,"metaTitle":370,"metaDescription":371,"mainTitle":20245,"subtitle":390,"heroImage":20260,"ctaButton":413,"ctaLink":414},[369],{"data":20246,"content":20247,"nodeType":71},{},[20248,20254],{"data":20249,"content":20250,"nodeType":382},{},[20251],{"data":20252,"marks":20253,"value":381,"nodeType":79},{},[],{"data":20255,"content":20256,"nodeType":84},{},[20257],{"data":20258,"marks":20259,"value":389,"nodeType":79},{},[],{"metadata":20261,"sys":20264,"fields":20269},{"tags":20262,"concepts":20263},[],[],{"space":20265,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20267,"publishedVersion":59,"revision":22,"locale":27},{"sys":20266},{"type":12,"linkType":13,"id":14},{"sys":20268},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20270},{"url":405,"details":20271,"fileName":411,"contentType":412},{"size":407,"image":20272},{"width":409,"height":410},{"sys":20274,"fields":20277},{"id":20275,"createdAt":20276},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":20278,"slug":20279,"articleIntro":20278,"category":20280},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[20281],{"metadata":20282,"sys":20285,"fields":20292},{"tags":20283,"concepts":20284},[],[],{"space":20286,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20288,"publishedVersion":360,"revision":59,"contentType":20290,"locale":27},{"sys":20287},{"type":12,"linkType":13,"id":14},{"sys":20289},{"id":20,"type":12,"linkType":21},{"sys":20291},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20293,"metaTitle":370,"metaDescription":371,"mainTitle":20294,"subtitle":390,"heroImage":20309,"ctaButton":413,"ctaLink":414},[369],{"data":20295,"content":20296,"nodeType":71},{},[20297,20303],{"data":20298,"content":20299,"nodeType":382},{},[20300],{"data":20301,"marks":20302,"value":381,"nodeType":79},{},[],{"data":20304,"content":20305,"nodeType":84},{},[20306],{"data":20307,"marks":20308,"value":389,"nodeType":79},{},[],{"metadata":20310,"sys":20313,"fields":20318},{"tags":20311,"concepts":20312},[],[],{"space":20314,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20316,"publishedVersion":59,"revision":22,"locale":27},{"sys":20315},{"type":12,"linkType":13,"id":14},{"sys":20317},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20319},{"url":405,"details":20320,"fileName":411,"contentType":412},{"size":407,"image":20321},{"width":409,"height":410},{"sys":20323,"fields":20326},{"id":20324,"createdAt":20325},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":20327,"slug":20328,"articleIntro":-1,"category":20329},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[20330],{"metadata":20331,"sys":20334,"fields":20341},{"tags":20332,"concepts":20333},[],[],{"space":20335,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20337,"publishedVersion":360,"revision":59,"contentType":20339,"locale":27},{"sys":20336},{"type":12,"linkType":13,"id":14},{"sys":20338},{"id":20,"type":12,"linkType":21},{"sys":20340},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20342,"metaTitle":370,"metaDescription":371,"mainTitle":20343,"subtitle":390,"heroImage":20358,"ctaButton":413,"ctaLink":414},[369],{"data":20344,"content":20345,"nodeType":71},{},[20346,20352],{"data":20347,"content":20348,"nodeType":382},{},[20349],{"data":20350,"marks":20351,"value":381,"nodeType":79},{},[],{"data":20353,"content":20354,"nodeType":84},{},[20355],{"data":20356,"marks":20357,"value":389,"nodeType":79},{},[],{"metadata":20359,"sys":20362,"fields":20367},{"tags":20360,"concepts":20361},[],[],{"space":20363,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20365,"publishedVersion":59,"revision":22,"locale":27},{"sys":20364},{"type":12,"linkType":13,"id":14},{"sys":20366},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20368},{"url":405,"details":20369,"fileName":411,"contentType":412},{"size":407,"image":20370},{"width":409,"height":410},{"sys":20372,"fields":20375},{"id":20373,"createdAt":20374},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":20376,"slug":20377,"articleIntro":20376,"category":20378},"4551 - Principal","compte-4551-principal",[20379],{"metadata":20380,"sys":20383,"fields":20390},{"tags":20381,"concepts":20382},[],[],{"space":20384,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20386,"publishedVersion":360,"revision":59,"contentType":20388,"locale":27},{"sys":20385},{"type":12,"linkType":13,"id":14},{"sys":20387},{"id":20,"type":12,"linkType":21},{"sys":20389},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20391,"metaTitle":370,"metaDescription":371,"mainTitle":20392,"subtitle":390,"heroImage":20407,"ctaButton":413,"ctaLink":414},[369],{"data":20393,"content":20394,"nodeType":71},{},[20395,20401],{"data":20396,"content":20397,"nodeType":382},{},[20398],{"data":20399,"marks":20400,"value":381,"nodeType":79},{},[],{"data":20402,"content":20403,"nodeType":84},{},[20404],{"data":20405,"marks":20406,"value":389,"nodeType":79},{},[],{"metadata":20408,"sys":20411,"fields":20416},{"tags":20409,"concepts":20410},[],[],{"space":20412,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20414,"publishedVersion":59,"revision":22,"locale":27},{"sys":20413},{"type":12,"linkType":13,"id":14},{"sys":20415},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20417},{"url":405,"details":20418,"fileName":411,"contentType":412},{"size":407,"image":20419},{"width":409,"height":410},{"sys":20421,"fields":20424},{"id":20422,"createdAt":20423},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":20425,"slug":20426,"articleIntro":-1,"category":20427},"Compte 704 - Travaux","compte-704---travaux",[20428],{"metadata":20429,"sys":20432,"fields":20439},{"tags":20430,"concepts":20431},[],[],{"space":20433,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20435,"publishedVersion":360,"revision":59,"contentType":20437,"locale":27},{"sys":20434},{"type":12,"linkType":13,"id":14},{"sys":20436},{"id":20,"type":12,"linkType":21},{"sys":20438},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20440,"metaTitle":370,"metaDescription":371,"mainTitle":20441,"subtitle":390,"heroImage":20456,"ctaButton":413,"ctaLink":414},[369],{"data":20442,"content":20443,"nodeType":71},{},[20444,20450],{"data":20445,"content":20446,"nodeType":382},{},[20447],{"data":20448,"marks":20449,"value":381,"nodeType":79},{},[],{"data":20451,"content":20452,"nodeType":84},{},[20453],{"data":20454,"marks":20455,"value":389,"nodeType":79},{},[],{"metadata":20457,"sys":20460,"fields":20465},{"tags":20458,"concepts":20459},[],[],{"space":20461,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20463,"publishedVersion":59,"revision":22,"locale":27},{"sys":20462},{"type":12,"linkType":13,"id":14},{"sys":20464},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20466},{"url":405,"details":20467,"fileName":411,"contentType":412},{"size":407,"image":20468},{"width":409,"height":410},{"sys":20470,"fields":20473},{"id":20471,"createdAt":20472},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":20474,"slug":20475,"articleIntro":20474,"category":20476},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[20477],{"metadata":20478,"sys":20481,"fields":20488},{"tags":20479,"concepts":20480},[],[],{"space":20482,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20484,"publishedVersion":360,"revision":59,"contentType":20486,"locale":27},{"sys":20483},{"type":12,"linkType":13,"id":14},{"sys":20485},{"id":20,"type":12,"linkType":21},{"sys":20487},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20489,"metaTitle":370,"metaDescription":371,"mainTitle":20490,"subtitle":390,"heroImage":20505,"ctaButton":413,"ctaLink":414},[369],{"data":20491,"content":20492,"nodeType":71},{},[20493,20499],{"data":20494,"content":20495,"nodeType":382},{},[20496],{"data":20497,"marks":20498,"value":381,"nodeType":79},{},[],{"data":20500,"content":20501,"nodeType":84},{},[20502],{"data":20503,"marks":20504,"value":389,"nodeType":79},{},[],{"metadata":20506,"sys":20509,"fields":20514},{"tags":20507,"concepts":20508},[],[],{"space":20510,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20512,"publishedVersion":59,"revision":22,"locale":27},{"sys":20511},{"type":12,"linkType":13,"id":14},{"sys":20513},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20515},{"url":405,"details":20516,"fileName":411,"contentType":412},{"size":407,"image":20517},{"width":409,"height":410},{"sys":20519,"fields":20522},{"id":20520,"createdAt":20521},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":20523,"slug":20524,"articleIntro":20523,"category":20525},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[20526],{"metadata":20527,"sys":20530,"fields":20537},{"tags":20528,"concepts":20529},[],[],{"space":20531,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20533,"publishedVersion":360,"revision":59,"contentType":20535,"locale":27},{"sys":20532},{"type":12,"linkType":13,"id":14},{"sys":20534},{"id":20,"type":12,"linkType":21},{"sys":20536},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20538,"metaTitle":370,"metaDescription":371,"mainTitle":20539,"subtitle":390,"heroImage":20554,"ctaButton":413,"ctaLink":414},[369],{"data":20540,"content":20541,"nodeType":71},{},[20542,20548],{"data":20543,"content":20544,"nodeType":382},{},[20545],{"data":20546,"marks":20547,"value":381,"nodeType":79},{},[],{"data":20549,"content":20550,"nodeType":84},{},[20551],{"data":20552,"marks":20553,"value":389,"nodeType":79},{},[],{"metadata":20555,"sys":20558,"fields":20563},{"tags":20556,"concepts":20557},[],[],{"space":20559,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20561,"publishedVersion":59,"revision":22,"locale":27},{"sys":20560},{"type":12,"linkType":13,"id":14},{"sys":20562},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20564},{"url":405,"details":20565,"fileName":411,"contentType":412},{"size":407,"image":20566},{"width":409,"height":410},{"sys":20568,"fields":20571},{"id":20569,"createdAt":20570},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":20572,"slug":20573,"articleIntro":-1,"category":20574},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[20575],{"metadata":20576,"sys":20579,"fields":20586},{"tags":20577,"concepts":20578},[],[],{"space":20580,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20582,"publishedVersion":360,"revision":59,"contentType":20584,"locale":27},{"sys":20581},{"type":12,"linkType":13,"id":14},{"sys":20583},{"id":20,"type":12,"linkType":21},{"sys":20585},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20587,"metaTitle":370,"metaDescription":371,"mainTitle":20588,"subtitle":390,"heroImage":20603,"ctaButton":413,"ctaLink":414},[369],{"data":20589,"content":20590,"nodeType":71},{},[20591,20597],{"data":20592,"content":20593,"nodeType":382},{},[20594],{"data":20595,"marks":20596,"value":381,"nodeType":79},{},[],{"data":20598,"content":20599,"nodeType":84},{},[20600],{"data":20601,"marks":20602,"value":389,"nodeType":79},{},[],{"metadata":20604,"sys":20607,"fields":20612},{"tags":20605,"concepts":20606},[],[],{"space":20608,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20610,"publishedVersion":59,"revision":22,"locale":27},{"sys":20609},{"type":12,"linkType":13,"id":14},{"sys":20611},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20613},{"url":405,"details":20614,"fileName":411,"contentType":412},{"size":407,"image":20615},{"width":409,"height":410},{"sys":20617,"fields":20620},{"id":20618,"createdAt":20619},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":20621,"slug":20622,"articleIntro":20621,"category":20623},"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",[20624],{"metadata":20625,"sys":20628,"fields":20635},{"tags":20626,"concepts":20627},[],[],{"space":20629,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20631,"publishedVersion":360,"revision":59,"contentType":20633,"locale":27},{"sys":20630},{"type":12,"linkType":13,"id":14},{"sys":20632},{"id":20,"type":12,"linkType":21},{"sys":20634},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20636,"metaTitle":370,"metaDescription":371,"mainTitle":20637,"subtitle":390,"heroImage":20652,"ctaButton":413,"ctaLink":414},[369],{"data":20638,"content":20639,"nodeType":71},{},[20640,20646],{"data":20641,"content":20642,"nodeType":382},{},[20643],{"data":20644,"marks":20645,"value":381,"nodeType":79},{},[],{"data":20647,"content":20648,"nodeType":84},{},[20649],{"data":20650,"marks":20651,"value":389,"nodeType":79},{},[],{"metadata":20653,"sys":20656,"fields":20661},{"tags":20654,"concepts":20655},[],[],{"space":20657,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20659,"publishedVersion":59,"revision":22,"locale":27},{"sys":20658},{"type":12,"linkType":13,"id":14},{"sys":20660},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20662},{"url":405,"details":20663,"fileName":411,"contentType":412},{"size":407,"image":20664},{"width":409,"height":410},{"sys":20666,"fields":20669},{"id":20667,"createdAt":20668},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":20670,"slug":20671,"articleIntro":20670,"category":20672},"Compte 6412 - Congés payés","compte-6412-conges-payes",[20673],{"metadata":20674,"sys":20677,"fields":20684},{"tags":20675,"concepts":20676},[],[],{"space":20678,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20680,"publishedVersion":360,"revision":59,"contentType":20682,"locale":27},{"sys":20679},{"type":12,"linkType":13,"id":14},{"sys":20681},{"id":20,"type":12,"linkType":21},{"sys":20683},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20685,"metaTitle":370,"metaDescription":371,"mainTitle":20686,"subtitle":390,"heroImage":20701,"ctaButton":413,"ctaLink":414},[369],{"data":20687,"content":20688,"nodeType":71},{},[20689,20695],{"data":20690,"content":20691,"nodeType":382},{},[20692],{"data":20693,"marks":20694,"value":381,"nodeType":79},{},[],{"data":20696,"content":20697,"nodeType":84},{},[20698],{"data":20699,"marks":20700,"value":389,"nodeType":79},{},[],{"metadata":20702,"sys":20705,"fields":20710},{"tags":20703,"concepts":20704},[],[],{"space":20706,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20708,"publishedVersion":59,"revision":22,"locale":27},{"sys":20707},{"type":12,"linkType":13,"id":14},{"sys":20709},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20711},{"url":405,"details":20712,"fileName":411,"contentType":412},{"size":407,"image":20713},{"width":409,"height":410},{"sys":20715,"fields":20718},{"id":20716,"createdAt":20717},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":20719,"slug":20720,"articleIntro":-1,"category":20721},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[20722],{"metadata":20723,"sys":20726,"fields":20733},{"tags":20724,"concepts":20725},[],[],{"space":20727,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20729,"publishedVersion":360,"revision":59,"contentType":20731,"locale":27},{"sys":20728},{"type":12,"linkType":13,"id":14},{"sys":20730},{"id":20,"type":12,"linkType":21},{"sys":20732},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20734,"metaTitle":370,"metaDescription":371,"mainTitle":20735,"subtitle":390,"heroImage":20750,"ctaButton":413,"ctaLink":414},[369],{"data":20736,"content":20737,"nodeType":71},{},[20738,20744],{"data":20739,"content":20740,"nodeType":382},{},[20741],{"data":20742,"marks":20743,"value":381,"nodeType":79},{},[],{"data":20745,"content":20746,"nodeType":84},{},[20747],{"data":20748,"marks":20749,"value":389,"nodeType":79},{},[],{"metadata":20751,"sys":20754,"fields":20759},{"tags":20752,"concepts":20753},[],[],{"space":20755,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20757,"publishedVersion":59,"revision":22,"locale":27},{"sys":20756},{"type":12,"linkType":13,"id":14},{"sys":20758},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20760},{"url":405,"details":20761,"fileName":411,"contentType":412},{"size":407,"image":20762},{"width":409,"height":410},{"sys":20764,"fields":20767},{"id":20765,"createdAt":20766},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20768,"slug":20769,"articleIntro":20768,"category":20770},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20771],{"metadata":20772,"sys":20775,"fields":20782},{"tags":20773,"concepts":20774},[],[],{"space":20776,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20778,"publishedVersion":360,"revision":59,"contentType":20780,"locale":27},{"sys":20777},{"type":12,"linkType":13,"id":14},{"sys":20779},{"id":20,"type":12,"linkType":21},{"sys":20781},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20783,"metaTitle":370,"metaDescription":371,"mainTitle":20784,"subtitle":390,"heroImage":20799,"ctaButton":413,"ctaLink":414},[369],{"data":20785,"content":20786,"nodeType":71},{},[20787,20793],{"data":20788,"content":20789,"nodeType":382},{},[20790],{"data":20791,"marks":20792,"value":381,"nodeType":79},{},[],{"data":20794,"content":20795,"nodeType":84},{},[20796],{"data":20797,"marks":20798,"value":389,"nodeType":79},{},[],{"metadata":20800,"sys":20803,"fields":20808},{"tags":20801,"concepts":20802},[],[],{"space":20804,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20806,"publishedVersion":59,"revision":22,"locale":27},{"sys":20805},{"type":12,"linkType":13,"id":14},{"sys":20807},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20809},{"url":405,"details":20810,"fileName":411,"contentType":412},{"size":407,"image":20811},{"width":409,"height":410},{"sys":20813,"fields":20816},{"id":20814,"createdAt":20815},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":20817,"slug":20818,"articleIntro":20817,"category":20819},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[20820],{"metadata":20821,"sys":20824,"fields":20831},{"tags":20822,"concepts":20823},[],[],{"space":20825,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20827,"publishedVersion":360,"revision":59,"contentType":20829,"locale":27},{"sys":20826},{"type":12,"linkType":13,"id":14},{"sys":20828},{"id":20,"type":12,"linkType":21},{"sys":20830},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20832,"metaTitle":370,"metaDescription":371,"mainTitle":20833,"subtitle":390,"heroImage":20848,"ctaButton":413,"ctaLink":414},[369],{"data":20834,"content":20835,"nodeType":71},{},[20836,20842],{"data":20837,"content":20838,"nodeType":382},{},[20839],{"data":20840,"marks":20841,"value":381,"nodeType":79},{},[],{"data":20843,"content":20844,"nodeType":84},{},[20845],{"data":20846,"marks":20847,"value":389,"nodeType":79},{},[],{"metadata":20849,"sys":20852,"fields":20857},{"tags":20850,"concepts":20851},[],[],{"space":20853,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20855,"publishedVersion":59,"revision":22,"locale":27},{"sys":20854},{"type":12,"linkType":13,"id":14},{"sys":20856},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20858},{"url":405,"details":20859,"fileName":411,"contentType":412},{"size":407,"image":20860},{"width":409,"height":410},{"sys":20862,"fields":20865},{"id":20863,"createdAt":20864},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":20866,"slug":20867,"articleIntro":20866,"category":20868},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[20869],{"metadata":20870,"sys":20873,"fields":20880},{"tags":20871,"concepts":20872},[],[],{"space":20874,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20876,"publishedVersion":360,"revision":59,"contentType":20878,"locale":27},{"sys":20875},{"type":12,"linkType":13,"id":14},{"sys":20877},{"id":20,"type":12,"linkType":21},{"sys":20879},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20881,"metaTitle":370,"metaDescription":371,"mainTitle":20882,"subtitle":390,"heroImage":20897,"ctaButton":413,"ctaLink":414},[369],{"data":20883,"content":20884,"nodeType":71},{},[20885,20891],{"data":20886,"content":20887,"nodeType":382},{},[20888],{"data":20889,"marks":20890,"value":381,"nodeType":79},{},[],{"data":20892,"content":20893,"nodeType":84},{},[20894],{"data":20895,"marks":20896,"value":389,"nodeType":79},{},[],{"metadata":20898,"sys":20901,"fields":20906},{"tags":20899,"concepts":20900},[],[],{"space":20902,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20904,"publishedVersion":59,"revision":22,"locale":27},{"sys":20903},{"type":12,"linkType":13,"id":14},{"sys":20905},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20907},{"url":405,"details":20908,"fileName":411,"contentType":412},{"size":407,"image":20909},{"width":409,"height":410},{"sys":20911,"fields":20914},{"id":20912,"createdAt":20913},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":20915,"slug":20916,"articleIntro":20915,"category":20917},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[20918],{"metadata":20919,"sys":20922,"fields":20929},{"tags":20920,"concepts":20921},[],[],{"space":20923,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20925,"publishedVersion":360,"revision":59,"contentType":20927,"locale":27},{"sys":20924},{"type":12,"linkType":13,"id":14},{"sys":20926},{"id":20,"type":12,"linkType":21},{"sys":20928},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20930,"metaTitle":370,"metaDescription":371,"mainTitle":20931,"subtitle":390,"heroImage":20946,"ctaButton":413,"ctaLink":414},[369],{"data":20932,"content":20933,"nodeType":71},{},[20934,20940],{"data":20935,"content":20936,"nodeType":382},{},[20937],{"data":20938,"marks":20939,"value":381,"nodeType":79},{},[],{"data":20941,"content":20942,"nodeType":84},{},[20943],{"data":20944,"marks":20945,"value":389,"nodeType":79},{},[],{"metadata":20947,"sys":20950,"fields":20955},{"tags":20948,"concepts":20949},[],[],{"space":20951,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":20953,"publishedVersion":59,"revision":22,"locale":27},{"sys":20952},{"type":12,"linkType":13,"id":14},{"sys":20954},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":20956},{"url":405,"details":20957,"fileName":411,"contentType":412},{"size":407,"image":20958},{"width":409,"height":410},{"sys":20960,"fields":20963},{"id":20961,"createdAt":20962},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":20964,"slug":20965,"articleIntro":20964,"category":20966},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[20967],{"metadata":20968,"sys":20971,"fields":20978},{"tags":20969,"concepts":20970},[],[],{"space":20972,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":20974,"publishedVersion":360,"revision":59,"contentType":20976,"locale":27},{"sys":20973},{"type":12,"linkType":13,"id":14},{"sys":20975},{"id":20,"type":12,"linkType":21},{"sys":20977},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":20979,"metaTitle":370,"metaDescription":371,"mainTitle":20980,"subtitle":390,"heroImage":20995,"ctaButton":413,"ctaLink":414},[369],{"data":20981,"content":20982,"nodeType":71},{},[20983,20989],{"data":20984,"content":20985,"nodeType":382},{},[20986],{"data":20987,"marks":20988,"value":381,"nodeType":79},{},[],{"data":20990,"content":20991,"nodeType":84},{},[20992],{"data":20993,"marks":20994,"value":389,"nodeType":79},{},[],{"metadata":20996,"sys":20999,"fields":21004},{"tags":20997,"concepts":20998},[],[],{"space":21000,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21002,"publishedVersion":59,"revision":22,"locale":27},{"sys":21001},{"type":12,"linkType":13,"id":14},{"sys":21003},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21005},{"url":405,"details":21006,"fileName":411,"contentType":412},{"size":407,"image":21007},{"width":409,"height":410},{"sys":21009,"fields":21012},{"id":21010,"createdAt":21011},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":21013,"slug":21014,"articleIntro":21013,"category":21015},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[21016],{"metadata":21017,"sys":21020,"fields":21027},{"tags":21018,"concepts":21019},[],[],{"space":21021,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21023,"publishedVersion":360,"revision":59,"contentType":21025,"locale":27},{"sys":21022},{"type":12,"linkType":13,"id":14},{"sys":21024},{"id":20,"type":12,"linkType":21},{"sys":21026},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21028,"metaTitle":370,"metaDescription":371,"mainTitle":21029,"subtitle":390,"heroImage":21044,"ctaButton":413,"ctaLink":414},[369],{"data":21030,"content":21031,"nodeType":71},{},[21032,21038],{"data":21033,"content":21034,"nodeType":382},{},[21035],{"data":21036,"marks":21037,"value":381,"nodeType":79},{},[],{"data":21039,"content":21040,"nodeType":84},{},[21041],{"data":21042,"marks":21043,"value":389,"nodeType":79},{},[],{"metadata":21045,"sys":21048,"fields":21053},{"tags":21046,"concepts":21047},[],[],{"space":21049,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21051,"publishedVersion":59,"revision":22,"locale":27},{"sys":21050},{"type":12,"linkType":13,"id":14},{"sys":21052},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21054},{"url":405,"details":21055,"fileName":411,"contentType":412},{"size":407,"image":21056},{"width":409,"height":410},{"sys":21058,"fields":21061},{"id":21059,"createdAt":21060},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":21062,"slug":21063,"articleIntro":21062,"category":21064},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[21065],{"metadata":21066,"sys":21069,"fields":21076},{"tags":21067,"concepts":21068},[],[],{"space":21070,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21072,"publishedVersion":360,"revision":59,"contentType":21074,"locale":27},{"sys":21071},{"type":12,"linkType":13,"id":14},{"sys":21073},{"id":20,"type":12,"linkType":21},{"sys":21075},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21077,"metaTitle":370,"metaDescription":371,"mainTitle":21078,"subtitle":390,"heroImage":21093,"ctaButton":413,"ctaLink":414},[369],{"data":21079,"content":21080,"nodeType":71},{},[21081,21087],{"data":21082,"content":21083,"nodeType":382},{},[21084],{"data":21085,"marks":21086,"value":381,"nodeType":79},{},[],{"data":21088,"content":21089,"nodeType":84},{},[21090],{"data":21091,"marks":21092,"value":389,"nodeType":79},{},[],{"metadata":21094,"sys":21097,"fields":21102},{"tags":21095,"concepts":21096},[],[],{"space":21098,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21100,"publishedVersion":59,"revision":22,"locale":27},{"sys":21099},{"type":12,"linkType":13,"id":14},{"sys":21101},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21103},{"url":405,"details":21104,"fileName":411,"contentType":412},{"size":407,"image":21105},{"width":409,"height":410},{"sys":21107,"fields":21110},{"id":21108,"createdAt":21109},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":21111,"slug":21112,"articleIntro":21111,"category":21113},"4558 - Intérêts courus","compte-4558-interets-courus",[21114],{"metadata":21115,"sys":21118,"fields":21125},{"tags":21116,"concepts":21117},[],[],{"space":21119,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21121,"publishedVersion":360,"revision":59,"contentType":21123,"locale":27},{"sys":21120},{"type":12,"linkType":13,"id":14},{"sys":21122},{"id":20,"type":12,"linkType":21},{"sys":21124},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21126,"metaTitle":370,"metaDescription":371,"mainTitle":21127,"subtitle":390,"heroImage":21142,"ctaButton":413,"ctaLink":414},[369],{"data":21128,"content":21129,"nodeType":71},{},[21130,21136],{"data":21131,"content":21132,"nodeType":382},{},[21133],{"data":21134,"marks":21135,"value":381,"nodeType":79},{},[],{"data":21137,"content":21138,"nodeType":84},{},[21139],{"data":21140,"marks":21141,"value":389,"nodeType":79},{},[],{"metadata":21143,"sys":21146,"fields":21151},{"tags":21144,"concepts":21145},[],[],{"space":21147,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21149,"publishedVersion":59,"revision":22,"locale":27},{"sys":21148},{"type":12,"linkType":13,"id":14},{"sys":21150},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21152},{"url":405,"details":21153,"fileName":411,"contentType":412},{"size":407,"image":21154},{"width":409,"height":410},{"sys":21156,"fields":21159},{"id":21157,"createdAt":21158},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":21160,"slug":21161,"articleIntro":-1,"category":21162},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[21163],{"metadata":21164,"sys":21167,"fields":21174},{"tags":21165,"concepts":21166},[],[],{"space":21168,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21170,"publishedVersion":360,"revision":59,"contentType":21172,"locale":27},{"sys":21169},{"type":12,"linkType":13,"id":14},{"sys":21171},{"id":20,"type":12,"linkType":21},{"sys":21173},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21175,"metaTitle":370,"metaDescription":371,"mainTitle":21176,"subtitle":390,"heroImage":21191,"ctaButton":413,"ctaLink":414},[369],{"data":21177,"content":21178,"nodeType":71},{},[21179,21185],{"data":21180,"content":21181,"nodeType":382},{},[21182],{"data":21183,"marks":21184,"value":381,"nodeType":79},{},[],{"data":21186,"content":21187,"nodeType":84},{},[21188],{"data":21189,"marks":21190,"value":389,"nodeType":79},{},[],{"metadata":21192,"sys":21195,"fields":21200},{"tags":21193,"concepts":21194},[],[],{"space":21196,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21198,"publishedVersion":59,"revision":22,"locale":27},{"sys":21197},{"type":12,"linkType":13,"id":14},{"sys":21199},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21201},{"url":405,"details":21202,"fileName":411,"contentType":412},{"size":407,"image":21203},{"width":409,"height":410},{"sys":21205,"fields":21208},{"id":21206,"createdAt":21207},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":21209,"slug":21210,"articleIntro":21209,"category":21211},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[21212],{"metadata":21213,"sys":21216,"fields":21223},{"tags":21214,"concepts":21215},[],[],{"space":21217,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21219,"publishedVersion":360,"revision":59,"contentType":21221,"locale":27},{"sys":21218},{"type":12,"linkType":13,"id":14},{"sys":21220},{"id":20,"type":12,"linkType":21},{"sys":21222},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21224,"metaTitle":370,"metaDescription":371,"mainTitle":21225,"subtitle":390,"heroImage":21240,"ctaButton":413,"ctaLink":414},[369],{"data":21226,"content":21227,"nodeType":71},{},[21228,21234],{"data":21229,"content":21230,"nodeType":382},{},[21231],{"data":21232,"marks":21233,"value":381,"nodeType":79},{},[],{"data":21235,"content":21236,"nodeType":84},{},[21237],{"data":21238,"marks":21239,"value":389,"nodeType":79},{},[],{"metadata":21241,"sys":21244,"fields":21249},{"tags":21242,"concepts":21243},[],[],{"space":21245,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21247,"publishedVersion":59,"revision":22,"locale":27},{"sys":21246},{"type":12,"linkType":13,"id":14},{"sys":21248},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21250},{"url":405,"details":21251,"fileName":411,"contentType":412},{"size":407,"image":21252},{"width":409,"height":410},{"sys":21254,"fields":21257},{"id":21255,"createdAt":21256},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":21258,"slug":21259,"articleIntro":21258,"category":21260},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[21261],{"metadata":21262,"sys":21265,"fields":21272},{"tags":21263,"concepts":21264},[],[],{"space":21266,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21268,"publishedVersion":360,"revision":59,"contentType":21270,"locale":27},{"sys":21267},{"type":12,"linkType":13,"id":14},{"sys":21269},{"id":20,"type":12,"linkType":21},{"sys":21271},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21273,"metaTitle":370,"metaDescription":371,"mainTitle":21274,"subtitle":390,"heroImage":21289,"ctaButton":413,"ctaLink":414},[369],{"data":21275,"content":21276,"nodeType":71},{},[21277,21283],{"data":21278,"content":21279,"nodeType":382},{},[21280],{"data":21281,"marks":21282,"value":381,"nodeType":79},{},[],{"data":21284,"content":21285,"nodeType":84},{},[21286],{"data":21287,"marks":21288,"value":389,"nodeType":79},{},[],{"metadata":21290,"sys":21293,"fields":21298},{"tags":21291,"concepts":21292},[],[],{"space":21294,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21296,"publishedVersion":59,"revision":22,"locale":27},{"sys":21295},{"type":12,"linkType":13,"id":14},{"sys":21297},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21299},{"url":405,"details":21300,"fileName":411,"contentType":412},{"size":407,"image":21301},{"width":409,"height":410},{"sys":21303,"fields":21306},{"id":21304,"createdAt":21305},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":21307,"slug":21308,"articleIntro":21307,"category":21309},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[21310],{"metadata":21311,"sys":21314,"fields":21321},{"tags":21312,"concepts":21313},[],[],{"space":21315,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21317,"publishedVersion":360,"revision":59,"contentType":21319,"locale":27},{"sys":21316},{"type":12,"linkType":13,"id":14},{"sys":21318},{"id":20,"type":12,"linkType":21},{"sys":21320},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21322,"metaTitle":370,"metaDescription":371,"mainTitle":21323,"subtitle":390,"heroImage":21338,"ctaButton":413,"ctaLink":414},[369],{"data":21324,"content":21325,"nodeType":71},{},[21326,21332],{"data":21327,"content":21328,"nodeType":382},{},[21329],{"data":21330,"marks":21331,"value":381,"nodeType":79},{},[],{"data":21333,"content":21334,"nodeType":84},{},[21335],{"data":21336,"marks":21337,"value":389,"nodeType":79},{},[],{"metadata":21339,"sys":21342,"fields":21347},{"tags":21340,"concepts":21341},[],[],{"space":21343,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21345,"publishedVersion":59,"revision":22,"locale":27},{"sys":21344},{"type":12,"linkType":13,"id":14},{"sys":21346},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21348},{"url":405,"details":21349,"fileName":411,"contentType":412},{"size":407,"image":21350},{"width":409,"height":410},{"sys":21352,"fields":21355},{"id":21353,"createdAt":21354},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":21356,"slug":21357,"articleIntro":21356,"category":21358},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[21359],{"metadata":21360,"sys":21363,"fields":21370},{"tags":21361,"concepts":21362},[],[],{"space":21364,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21366,"publishedVersion":360,"revision":59,"contentType":21368,"locale":27},{"sys":21365},{"type":12,"linkType":13,"id":14},{"sys":21367},{"id":20,"type":12,"linkType":21},{"sys":21369},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21371,"metaTitle":370,"metaDescription":371,"mainTitle":21372,"subtitle":390,"heroImage":21387,"ctaButton":413,"ctaLink":414},[369],{"data":21373,"content":21374,"nodeType":71},{},[21375,21381],{"data":21376,"content":21377,"nodeType":382},{},[21378],{"data":21379,"marks":21380,"value":381,"nodeType":79},{},[],{"data":21382,"content":21383,"nodeType":84},{},[21384],{"data":21385,"marks":21386,"value":389,"nodeType":79},{},[],{"metadata":21388,"sys":21391,"fields":21396},{"tags":21389,"concepts":21390},[],[],{"space":21392,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21394,"publishedVersion":59,"revision":22,"locale":27},{"sys":21393},{"type":12,"linkType":13,"id":14},{"sys":21395},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21397},{"url":405,"details":21398,"fileName":411,"contentType":412},{"size":407,"image":21399},{"width":409,"height":410},{"sys":21401,"fields":21404},{"id":21402,"createdAt":21403},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":21405,"slug":21406,"articleIntro":21405,"category":21407},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[21408],{"metadata":21409,"sys":21412,"fields":21419},{"tags":21410,"concepts":21411},[],[],{"space":21413,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21415,"publishedVersion":360,"revision":59,"contentType":21417,"locale":27},{"sys":21414},{"type":12,"linkType":13,"id":14},{"sys":21416},{"id":20,"type":12,"linkType":21},{"sys":21418},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21420,"metaTitle":370,"metaDescription":371,"mainTitle":21421,"subtitle":390,"heroImage":21436,"ctaButton":413,"ctaLink":414},[369],{"data":21422,"content":21423,"nodeType":71},{},[21424,21430],{"data":21425,"content":21426,"nodeType":382},{},[21427],{"data":21428,"marks":21429,"value":381,"nodeType":79},{},[],{"data":21431,"content":21432,"nodeType":84},{},[21433],{"data":21434,"marks":21435,"value":389,"nodeType":79},{},[],{"metadata":21437,"sys":21440,"fields":21445},{"tags":21438,"concepts":21439},[],[],{"space":21441,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21443,"publishedVersion":59,"revision":22,"locale":27},{"sys":21442},{"type":12,"linkType":13,"id":14},{"sys":21444},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21446},{"url":405,"details":21447,"fileName":411,"contentType":412},{"size":407,"image":21448},{"width":409,"height":410},{"sys":21450,"fields":21453},{"id":21451,"createdAt":21452},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":21454,"slug":21455,"articleIntro":21454,"category":21456},"2768 - Intérêts courus","compte-2768-interets-courus",[21457],{"metadata":21458,"sys":21461,"fields":21468},{"tags":21459,"concepts":21460},[],[],{"space":21462,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21464,"publishedVersion":360,"revision":59,"contentType":21466,"locale":27},{"sys":21463},{"type":12,"linkType":13,"id":14},{"sys":21465},{"id":20,"type":12,"linkType":21},{"sys":21467},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21469,"metaTitle":370,"metaDescription":371,"mainTitle":21470,"subtitle":390,"heroImage":21485,"ctaButton":413,"ctaLink":414},[369],{"data":21471,"content":21472,"nodeType":71},{},[21473,21479],{"data":21474,"content":21475,"nodeType":382},{},[21476],{"data":21477,"marks":21478,"value":381,"nodeType":79},{},[],{"data":21480,"content":21481,"nodeType":84},{},[21482],{"data":21483,"marks":21484,"value":389,"nodeType":79},{},[],{"metadata":21486,"sys":21489,"fields":21494},{"tags":21487,"concepts":21488},[],[],{"space":21490,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21492,"publishedVersion":59,"revision":22,"locale":27},{"sys":21491},{"type":12,"linkType":13,"id":14},{"sys":21493},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21495},{"url":405,"details":21496,"fileName":411,"contentType":412},{"size":407,"image":21497},{"width":409,"height":410},{"sys":21499,"fields":21502},{"id":21500,"createdAt":21501},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":21503,"slug":21504,"articleIntro":21503,"category":21505},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[21506],{"metadata":21507,"sys":21510,"fields":21517},{"tags":21508,"concepts":21509},[],[],{"space":21511,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21513,"publishedVersion":360,"revision":59,"contentType":21515,"locale":27},{"sys":21512},{"type":12,"linkType":13,"id":14},{"sys":21514},{"id":20,"type":12,"linkType":21},{"sys":21516},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21518,"metaTitle":370,"metaDescription":371,"mainTitle":21519,"subtitle":390,"heroImage":21534,"ctaButton":413,"ctaLink":414},[369],{"data":21520,"content":21521,"nodeType":71},{},[21522,21528],{"data":21523,"content":21524,"nodeType":382},{},[21525],{"data":21526,"marks":21527,"value":381,"nodeType":79},{},[],{"data":21529,"content":21530,"nodeType":84},{},[21531],{"data":21532,"marks":21533,"value":389,"nodeType":79},{},[],{"metadata":21535,"sys":21538,"fields":21543},{"tags":21536,"concepts":21537},[],[],{"space":21539,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21541,"publishedVersion":59,"revision":22,"locale":27},{"sys":21540},{"type":12,"linkType":13,"id":14},{"sys":21542},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21544},{"url":405,"details":21545,"fileName":411,"contentType":412},{"size":407,"image":21546},{"width":409,"height":410},{"sys":21548,"fields":21551},{"id":21549,"createdAt":21550},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":21552,"slug":21553,"articleIntro":21552,"category":21554},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[21555],{"metadata":21556,"sys":21559,"fields":21566},{"tags":21557,"concepts":21558},[],[],{"space":21560,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21562,"publishedVersion":360,"revision":59,"contentType":21564,"locale":27},{"sys":21561},{"type":12,"linkType":13,"id":14},{"sys":21563},{"id":20,"type":12,"linkType":21},{"sys":21565},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21567,"metaTitle":370,"metaDescription":371,"mainTitle":21568,"subtitle":390,"heroImage":21583,"ctaButton":413,"ctaLink":414},[369],{"data":21569,"content":21570,"nodeType":71},{},[21571,21577],{"data":21572,"content":21573,"nodeType":382},{},[21574],{"data":21575,"marks":21576,"value":381,"nodeType":79},{},[],{"data":21578,"content":21579,"nodeType":84},{},[21580],{"data":21581,"marks":21582,"value":389,"nodeType":79},{},[],{"metadata":21584,"sys":21587,"fields":21592},{"tags":21585,"concepts":21586},[],[],{"space":21588,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21590,"publishedVersion":59,"revision":22,"locale":27},{"sys":21589},{"type":12,"linkType":13,"id":14},{"sys":21591},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21593},{"url":405,"details":21594,"fileName":411,"contentType":412},{"size":407,"image":21595},{"width":409,"height":410},{"sys":21597,"fields":21600},{"id":21598,"createdAt":21599},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":21601,"slug":21602,"articleIntro":-1,"category":21603},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[21604],{"metadata":21605,"sys":21608,"fields":21615},{"tags":21606,"concepts":21607},[],[],{"space":21609,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21611,"publishedVersion":360,"revision":59,"contentType":21613,"locale":27},{"sys":21610},{"type":12,"linkType":13,"id":14},{"sys":21612},{"id":20,"type":12,"linkType":21},{"sys":21614},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21616,"metaTitle":370,"metaDescription":371,"mainTitle":21617,"subtitle":390,"heroImage":21632,"ctaButton":413,"ctaLink":414},[369],{"data":21618,"content":21619,"nodeType":71},{},[21620,21626],{"data":21621,"content":21622,"nodeType":382},{},[21623],{"data":21624,"marks":21625,"value":381,"nodeType":79},{},[],{"data":21627,"content":21628,"nodeType":84},{},[21629],{"data":21630,"marks":21631,"value":389,"nodeType":79},{},[],{"metadata":21633,"sys":21636,"fields":21641},{"tags":21634,"concepts":21635},[],[],{"space":21637,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21639,"publishedVersion":59,"revision":22,"locale":27},{"sys":21638},{"type":12,"linkType":13,"id":14},{"sys":21640},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21642},{"url":405,"details":21643,"fileName":411,"contentType":412},{"size":407,"image":21644},{"width":409,"height":410},{"sys":21646,"fields":21649},{"id":21647,"createdAt":21648},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":21650,"slug":21651,"articleIntro":21652,"category":21653},"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. ",[21654],{"metadata":21655,"sys":21658,"fields":21665},{"tags":21656,"concepts":21657},[],[],{"space":21659,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21661,"publishedVersion":360,"revision":59,"contentType":21663,"locale":27},{"sys":21660},{"type":12,"linkType":13,"id":14},{"sys":21662},{"id":20,"type":12,"linkType":21},{"sys":21664},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21666,"metaTitle":370,"metaDescription":371,"mainTitle":21667,"subtitle":390,"heroImage":21682,"ctaButton":413,"ctaLink":414},[369],{"data":21668,"content":21669,"nodeType":71},{},[21670,21676],{"data":21671,"content":21672,"nodeType":382},{},[21673],{"data":21674,"marks":21675,"value":381,"nodeType":79},{},[],{"data":21677,"content":21678,"nodeType":84},{},[21679],{"data":21680,"marks":21681,"value":389,"nodeType":79},{},[],{"metadata":21683,"sys":21686,"fields":21691},{"tags":21684,"concepts":21685},[],[],{"space":21687,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21689,"publishedVersion":59,"revision":22,"locale":27},{"sys":21688},{"type":12,"linkType":13,"id":14},{"sys":21690},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21692},{"url":405,"details":21693,"fileName":411,"contentType":412},{"size":407,"image":21694},{"width":409,"height":410},{"sys":21696,"fields":21699},{"id":21697,"createdAt":21698},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":21700,"slug":21701,"articleIntro":-1,"category":21702},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[21703],{"metadata":21704,"sys":21707,"fields":21714},{"tags":21705,"concepts":21706},[],[],{"space":21708,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21710,"publishedVersion":360,"revision":59,"contentType":21712,"locale":27},{"sys":21709},{"type":12,"linkType":13,"id":14},{"sys":21711},{"id":20,"type":12,"linkType":21},{"sys":21713},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21715,"metaTitle":370,"metaDescription":371,"mainTitle":21716,"subtitle":390,"heroImage":21731,"ctaButton":413,"ctaLink":414},[369],{"data":21717,"content":21718,"nodeType":71},{},[21719,21725],{"data":21720,"content":21721,"nodeType":382},{},[21722],{"data":21723,"marks":21724,"value":381,"nodeType":79},{},[],{"data":21726,"content":21727,"nodeType":84},{},[21728],{"data":21729,"marks":21730,"value":389,"nodeType":79},{},[],{"metadata":21732,"sys":21735,"fields":21740},{"tags":21733,"concepts":21734},[],[],{"space":21736,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21738,"publishedVersion":59,"revision":22,"locale":27},{"sys":21737},{"type":12,"linkType":13,"id":14},{"sys":21739},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21741},{"url":405,"details":21742,"fileName":411,"contentType":412},{"size":407,"image":21743},{"width":409,"height":410},{"sys":21745,"fields":21748},{"id":21746,"createdAt":21747},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":21749,"slug":21750,"articleIntro":21749,"category":21751},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[21752],{"metadata":21753,"sys":21756,"fields":21763},{"tags":21754,"concepts":21755},[],[],{"space":21757,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21759,"publishedVersion":360,"revision":59,"contentType":21761,"locale":27},{"sys":21758},{"type":12,"linkType":13,"id":14},{"sys":21760},{"id":20,"type":12,"linkType":21},{"sys":21762},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21764,"metaTitle":370,"metaDescription":371,"mainTitle":21765,"subtitle":390,"heroImage":21780,"ctaButton":413,"ctaLink":414},[369],{"data":21766,"content":21767,"nodeType":71},{},[21768,21774],{"data":21769,"content":21770,"nodeType":382},{},[21771],{"data":21772,"marks":21773,"value":381,"nodeType":79},{},[],{"data":21775,"content":21776,"nodeType":84},{},[21777],{"data":21778,"marks":21779,"value":389,"nodeType":79},{},[],{"metadata":21781,"sys":21784,"fields":21789},{"tags":21782,"concepts":21783},[],[],{"space":21785,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21787,"publishedVersion":59,"revision":22,"locale":27},{"sys":21786},{"type":12,"linkType":13,"id":14},{"sys":21788},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21790},{"url":405,"details":21791,"fileName":411,"contentType":412},{"size":407,"image":21792},{"width":409,"height":410},{"sys":21794,"fields":21797},{"id":21795,"createdAt":21796},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":21798,"slug":21799,"articleIntro":21798,"category":21800},"68174 - Créances","compte-68174-creances",[21801],{"metadata":21802,"sys":21805,"fields":21812},{"tags":21803,"concepts":21804},[],[],{"space":21806,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21808,"publishedVersion":360,"revision":59,"contentType":21810,"locale":27},{"sys":21807},{"type":12,"linkType":13,"id":14},{"sys":21809},{"id":20,"type":12,"linkType":21},{"sys":21811},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21813,"metaTitle":370,"metaDescription":371,"mainTitle":21814,"subtitle":390,"heroImage":21829,"ctaButton":413,"ctaLink":414},[369],{"data":21815,"content":21816,"nodeType":71},{},[21817,21823],{"data":21818,"content":21819,"nodeType":382},{},[21820],{"data":21821,"marks":21822,"value":381,"nodeType":79},{},[],{"data":21824,"content":21825,"nodeType":84},{},[21826],{"data":21827,"marks":21828,"value":389,"nodeType":79},{},[],{"metadata":21830,"sys":21833,"fields":21838},{"tags":21831,"concepts":21832},[],[],{"space":21834,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21836,"publishedVersion":59,"revision":22,"locale":27},{"sys":21835},{"type":12,"linkType":13,"id":14},{"sys":21837},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21839},{"url":405,"details":21840,"fileName":411,"contentType":412},{"size":407,"image":21841},{"width":409,"height":410},{"sys":21843,"fields":21846},{"id":21844,"createdAt":21845},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":21847,"slug":21848,"articleIntro":-1,"category":21849},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[21850],{"metadata":21851,"sys":21854,"fields":21861},{"tags":21852,"concepts":21853},[],[],{"space":21855,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21857,"publishedVersion":360,"revision":59,"contentType":21859,"locale":27},{"sys":21856},{"type":12,"linkType":13,"id":14},{"sys":21858},{"id":20,"type":12,"linkType":21},{"sys":21860},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21862,"metaTitle":370,"metaDescription":371,"mainTitle":21863,"subtitle":390,"heroImage":21878,"ctaButton":413,"ctaLink":414},[369],{"data":21864,"content":21865,"nodeType":71},{},[21866,21872],{"data":21867,"content":21868,"nodeType":382},{},[21869],{"data":21870,"marks":21871,"value":381,"nodeType":79},{},[],{"data":21873,"content":21874,"nodeType":84},{},[21875],{"data":21876,"marks":21877,"value":389,"nodeType":79},{},[],{"metadata":21879,"sys":21882,"fields":21887},{"tags":21880,"concepts":21881},[],[],{"space":21883,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21885,"publishedVersion":59,"revision":22,"locale":27},{"sys":21884},{"type":12,"linkType":13,"id":14},{"sys":21886},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21888},{"url":405,"details":21889,"fileName":411,"contentType":412},{"size":407,"image":21890},{"width":409,"height":410},{"sys":21892,"fields":21895},{"id":21893,"createdAt":21894},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":21896,"slug":21897,"articleIntro":21896,"category":21898},"506 - Obligations","compte-506-obligations",[21899],{"metadata":21900,"sys":21903,"fields":21910},{"tags":21901,"concepts":21902},[],[],{"space":21904,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21906,"publishedVersion":360,"revision":59,"contentType":21908,"locale":27},{"sys":21905},{"type":12,"linkType":13,"id":14},{"sys":21907},{"id":20,"type":12,"linkType":21},{"sys":21909},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21911,"metaTitle":370,"metaDescription":371,"mainTitle":21912,"subtitle":390,"heroImage":21927,"ctaButton":413,"ctaLink":414},[369],{"data":21913,"content":21914,"nodeType":71},{},[21915,21921],{"data":21916,"content":21917,"nodeType":382},{},[21918],{"data":21919,"marks":21920,"value":381,"nodeType":79},{},[],{"data":21922,"content":21923,"nodeType":84},{},[21924],{"data":21925,"marks":21926,"value":389,"nodeType":79},{},[],{"metadata":21928,"sys":21931,"fields":21936},{"tags":21929,"concepts":21930},[],[],{"space":21932,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21934,"publishedVersion":59,"revision":22,"locale":27},{"sys":21933},{"type":12,"linkType":13,"id":14},{"sys":21935},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21937},{"url":405,"details":21938,"fileName":411,"contentType":412},{"size":407,"image":21939},{"width":409,"height":410},{"sys":21941,"fields":21944},{"id":21942,"createdAt":21943},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":21945,"slug":21946,"articleIntro":21945,"category":21947},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[21948],{"metadata":21949,"sys":21952,"fields":21959},{"tags":21950,"concepts":21951},[],[],{"space":21953,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":21955,"publishedVersion":360,"revision":59,"contentType":21957,"locale":27},{"sys":21954},{"type":12,"linkType":13,"id":14},{"sys":21956},{"id":20,"type":12,"linkType":21},{"sys":21958},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":21960,"metaTitle":370,"metaDescription":371,"mainTitle":21961,"subtitle":390,"heroImage":21976,"ctaButton":413,"ctaLink":414},[369],{"data":21962,"content":21963,"nodeType":71},{},[21964,21970],{"data":21965,"content":21966,"nodeType":382},{},[21967],{"data":21968,"marks":21969,"value":381,"nodeType":79},{},[],{"data":21971,"content":21972,"nodeType":84},{},[21973],{"data":21974,"marks":21975,"value":389,"nodeType":79},{},[],{"metadata":21977,"sys":21980,"fields":21985},{"tags":21978,"concepts":21979},[],[],{"space":21981,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":21983,"publishedVersion":59,"revision":22,"locale":27},{"sys":21982},{"type":12,"linkType":13,"id":14},{"sys":21984},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":21986},{"url":405,"details":21987,"fileName":411,"contentType":412},{"size":407,"image":21988},{"width":409,"height":410},{"sys":21990,"fields":21993},{"id":21991,"createdAt":21992},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":21994,"slug":21995,"articleIntro":21994,"category":21996},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[21997],{"metadata":21998,"sys":22001,"fields":22008},{"tags":21999,"concepts":22000},[],[],{"space":22002,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22004,"publishedVersion":360,"revision":59,"contentType":22006,"locale":27},{"sys":22003},{"type":12,"linkType":13,"id":14},{"sys":22005},{"id":20,"type":12,"linkType":21},{"sys":22007},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22009,"metaTitle":370,"metaDescription":371,"mainTitle":22010,"subtitle":390,"heroImage":22025,"ctaButton":413,"ctaLink":414},[369],{"data":22011,"content":22012,"nodeType":71},{},[22013,22019],{"data":22014,"content":22015,"nodeType":382},{},[22016],{"data":22017,"marks":22018,"value":381,"nodeType":79},{},[],{"data":22020,"content":22021,"nodeType":84},{},[22022],{"data":22023,"marks":22024,"value":389,"nodeType":79},{},[],{"metadata":22026,"sys":22029,"fields":22034},{"tags":22027,"concepts":22028},[],[],{"space":22030,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22032,"publishedVersion":59,"revision":22,"locale":27},{"sys":22031},{"type":12,"linkType":13,"id":14},{"sys":22033},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22035},{"url":405,"details":22036,"fileName":411,"contentType":412},{"size":407,"image":22037},{"width":409,"height":410},{"sys":22039,"fields":22042},{"id":22040,"createdAt":22041},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":22043,"slug":22044,"articleIntro":22043,"category":22045},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[22046],{"metadata":22047,"sys":22050,"fields":22057},{"tags":22048,"concepts":22049},[],[],{"space":22051,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22053,"publishedVersion":360,"revision":59,"contentType":22055,"locale":27},{"sys":22052},{"type":12,"linkType":13,"id":14},{"sys":22054},{"id":20,"type":12,"linkType":21},{"sys":22056},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22058,"metaTitle":370,"metaDescription":371,"mainTitle":22059,"subtitle":390,"heroImage":22074,"ctaButton":413,"ctaLink":414},[369],{"data":22060,"content":22061,"nodeType":71},{},[22062,22068],{"data":22063,"content":22064,"nodeType":382},{},[22065],{"data":22066,"marks":22067,"value":381,"nodeType":79},{},[],{"data":22069,"content":22070,"nodeType":84},{},[22071],{"data":22072,"marks":22073,"value":389,"nodeType":79},{},[],{"metadata":22075,"sys":22078,"fields":22083},{"tags":22076,"concepts":22077},[],[],{"space":22079,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22081,"publishedVersion":59,"revision":22,"locale":27},{"sys":22080},{"type":12,"linkType":13,"id":14},{"sys":22082},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22084},{"url":405,"details":22085,"fileName":411,"contentType":412},{"size":407,"image":22086},{"width":409,"height":410},{"sys":22088,"fields":22091},{"id":22089,"createdAt":22090},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22092,"slug":22093,"articleIntro":22092,"category":22094},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22095],{"metadata":22096,"sys":22099,"fields":22106},{"tags":22097,"concepts":22098},[],[],{"space":22100,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22102,"publishedVersion":360,"revision":59,"contentType":22104,"locale":27},{"sys":22101},{"type":12,"linkType":13,"id":14},{"sys":22103},{"id":20,"type":12,"linkType":21},{"sys":22105},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22107,"metaTitle":370,"metaDescription":371,"mainTitle":22108,"subtitle":390,"heroImage":22123,"ctaButton":413,"ctaLink":414},[369],{"data":22109,"content":22110,"nodeType":71},{},[22111,22117],{"data":22112,"content":22113,"nodeType":382},{},[22114],{"data":22115,"marks":22116,"value":381,"nodeType":79},{},[],{"data":22118,"content":22119,"nodeType":84},{},[22120],{"data":22121,"marks":22122,"value":389,"nodeType":79},{},[],{"metadata":22124,"sys":22127,"fields":22132},{"tags":22125,"concepts":22126},[],[],{"space":22128,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22130,"publishedVersion":59,"revision":22,"locale":27},{"sys":22129},{"type":12,"linkType":13,"id":14},{"sys":22131},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22133},{"url":405,"details":22134,"fileName":411,"contentType":412},{"size":407,"image":22135},{"width":409,"height":410},{"sys":22137,"fields":22140},{"id":22138,"createdAt":22139},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":22141,"slug":22142,"articleIntro":22141,"category":22143},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[22144],{"metadata":22145,"sys":22148,"fields":22155},{"tags":22146,"concepts":22147},[],[],{"space":22149,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22151,"publishedVersion":360,"revision":59,"contentType":22153,"locale":27},{"sys":22150},{"type":12,"linkType":13,"id":14},{"sys":22152},{"id":20,"type":12,"linkType":21},{"sys":22154},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22156,"metaTitle":370,"metaDescription":371,"mainTitle":22157,"subtitle":390,"heroImage":22172,"ctaButton":413,"ctaLink":414},[369],{"data":22158,"content":22159,"nodeType":71},{},[22160,22166],{"data":22161,"content":22162,"nodeType":382},{},[22163],{"data":22164,"marks":22165,"value":381,"nodeType":79},{},[],{"data":22167,"content":22168,"nodeType":84},{},[22169],{"data":22170,"marks":22171,"value":389,"nodeType":79},{},[],{"metadata":22173,"sys":22176,"fields":22181},{"tags":22174,"concepts":22175},[],[],{"space":22177,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22179,"publishedVersion":59,"revision":22,"locale":27},{"sys":22178},{"type":12,"linkType":13,"id":14},{"sys":22180},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22182},{"url":405,"details":22183,"fileName":411,"contentType":412},{"size":407,"image":22184},{"width":409,"height":410},{"sys":22186,"fields":22189},{"id":22187,"createdAt":22188},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":22190,"slug":22191,"articleIntro":-1,"category":22192},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[22193],{"metadata":22194,"sys":22197,"fields":22204},{"tags":22195,"concepts":22196},[],[],{"space":22198,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22200,"publishedVersion":360,"revision":59,"contentType":22202,"locale":27},{"sys":22199},{"type":12,"linkType":13,"id":14},{"sys":22201},{"id":20,"type":12,"linkType":21},{"sys":22203},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22205,"metaTitle":370,"metaDescription":371,"mainTitle":22206,"subtitle":390,"heroImage":22221,"ctaButton":413,"ctaLink":414},[369],{"data":22207,"content":22208,"nodeType":71},{},[22209,22215],{"data":22210,"content":22211,"nodeType":382},{},[22212],{"data":22213,"marks":22214,"value":381,"nodeType":79},{},[],{"data":22216,"content":22217,"nodeType":84},{},[22218],{"data":22219,"marks":22220,"value":389,"nodeType":79},{},[],{"metadata":22222,"sys":22225,"fields":22230},{"tags":22223,"concepts":22224},[],[],{"space":22226,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22228,"publishedVersion":59,"revision":22,"locale":27},{"sys":22227},{"type":12,"linkType":13,"id":14},{"sys":22229},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22231},{"url":405,"details":22232,"fileName":411,"contentType":412},{"size":407,"image":22233},{"width":409,"height":410},{"sys":22235,"fields":22238},{"id":22236,"createdAt":22237},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":22239,"slug":22240,"articleIntro":-1,"category":22241},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[22242],{"metadata":22243,"sys":22246,"fields":22253},{"tags":22244,"concepts":22245},[],[],{"space":22247,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22249,"publishedVersion":360,"revision":59,"contentType":22251,"locale":27},{"sys":22248},{"type":12,"linkType":13,"id":14},{"sys":22250},{"id":20,"type":12,"linkType":21},{"sys":22252},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22254,"metaTitle":370,"metaDescription":371,"mainTitle":22255,"subtitle":390,"heroImage":22270,"ctaButton":413,"ctaLink":414},[369],{"data":22256,"content":22257,"nodeType":71},{},[22258,22264],{"data":22259,"content":22260,"nodeType":382},{},[22261],{"data":22262,"marks":22263,"value":381,"nodeType":79},{},[],{"data":22265,"content":22266,"nodeType":84},{},[22267],{"data":22268,"marks":22269,"value":389,"nodeType":79},{},[],{"metadata":22271,"sys":22274,"fields":22279},{"tags":22272,"concepts":22273},[],[],{"space":22275,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22277,"publishedVersion":59,"revision":22,"locale":27},{"sys":22276},{"type":12,"linkType":13,"id":14},{"sys":22278},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22280},{"url":405,"details":22281,"fileName":411,"contentType":412},{"size":407,"image":22282},{"width":409,"height":410},{"sys":22284,"fields":22287},{"id":22285,"createdAt":22286},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":22288,"slug":22289,"articleIntro":22288,"category":22290},"Compte 53 - Caisse","compte-53-caisse",[22291],{"metadata":22292,"sys":22295,"fields":22302},{"tags":22293,"concepts":22294},[],[],{"space":22296,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22298,"publishedVersion":360,"revision":59,"contentType":22300,"locale":27},{"sys":22297},{"type":12,"linkType":13,"id":14},{"sys":22299},{"id":20,"type":12,"linkType":21},{"sys":22301},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22303,"metaTitle":370,"metaDescription":371,"mainTitle":22304,"subtitle":390,"heroImage":22319,"ctaButton":413,"ctaLink":414},[369],{"data":22305,"content":22306,"nodeType":71},{},[22307,22313],{"data":22308,"content":22309,"nodeType":382},{},[22310],{"data":22311,"marks":22312,"value":381,"nodeType":79},{},[],{"data":22314,"content":22315,"nodeType":84},{},[22316],{"data":22317,"marks":22318,"value":389,"nodeType":79},{},[],{"metadata":22320,"sys":22323,"fields":22328},{"tags":22321,"concepts":22322},[],[],{"space":22324,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22326,"publishedVersion":59,"revision":22,"locale":27},{"sys":22325},{"type":12,"linkType":13,"id":14},{"sys":22327},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22329},{"url":405,"details":22330,"fileName":411,"contentType":412},{"size":407,"image":22331},{"width":409,"height":410},{"sys":22333,"fields":22336},{"id":22334,"createdAt":22335},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":22337,"slug":22338,"articleIntro":22337,"category":22339},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[22340],{"metadata":22341,"sys":22344,"fields":22351},{"tags":22342,"concepts":22343},[],[],{"space":22345,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22347,"publishedVersion":360,"revision":59,"contentType":22349,"locale":27},{"sys":22346},{"type":12,"linkType":13,"id":14},{"sys":22348},{"id":20,"type":12,"linkType":21},{"sys":22350},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22352,"metaTitle":370,"metaDescription":371,"mainTitle":22353,"subtitle":390,"heroImage":22368,"ctaButton":413,"ctaLink":414},[369],{"data":22354,"content":22355,"nodeType":71},{},[22356,22362],{"data":22357,"content":22358,"nodeType":382},{},[22359],{"data":22360,"marks":22361,"value":381,"nodeType":79},{},[],{"data":22363,"content":22364,"nodeType":84},{},[22365],{"data":22366,"marks":22367,"value":389,"nodeType":79},{},[],{"metadata":22369,"sys":22372,"fields":22377},{"tags":22370,"concepts":22371},[],[],{"space":22373,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22375,"publishedVersion":59,"revision":22,"locale":27},{"sys":22374},{"type":12,"linkType":13,"id":14},{"sys":22376},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22378},{"url":405,"details":22379,"fileName":411,"contentType":412},{"size":407,"image":22380},{"width":409,"height":410},{"sys":22382,"fields":22385},{"id":22383,"createdAt":22384},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":22386,"slug":22387,"articleIntro":22386,"category":22388},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[22389],{"metadata":22390,"sys":22393,"fields":22400},{"tags":22391,"concepts":22392},[],[],{"space":22394,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22396,"publishedVersion":360,"revision":59,"contentType":22398,"locale":27},{"sys":22395},{"type":12,"linkType":13,"id":14},{"sys":22397},{"id":20,"type":12,"linkType":21},{"sys":22399},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22401,"metaTitle":370,"metaDescription":371,"mainTitle":22402,"subtitle":390,"heroImage":22417,"ctaButton":413,"ctaLink":414},[369],{"data":22403,"content":22404,"nodeType":71},{},[22405,22411],{"data":22406,"content":22407,"nodeType":382},{},[22408],{"data":22409,"marks":22410,"value":381,"nodeType":79},{},[],{"data":22412,"content":22413,"nodeType":84},{},[22414],{"data":22415,"marks":22416,"value":389,"nodeType":79},{},[],{"metadata":22418,"sys":22421,"fields":22426},{"tags":22419,"concepts":22420},[],[],{"space":22422,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22424,"publishedVersion":59,"revision":22,"locale":27},{"sys":22423},{"type":12,"linkType":13,"id":14},{"sys":22425},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22427},{"url":405,"details":22428,"fileName":411,"contentType":412},{"size":407,"image":22429},{"width":409,"height":410},{"sys":22431,"fields":22434},{"id":22432,"createdAt":22433},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":22435,"slug":22436,"articleIntro":-1,"category":22437},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[22438],{"metadata":22439,"sys":22442,"fields":22449},{"tags":22440,"concepts":22441},[],[],{"space":22443,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22445,"publishedVersion":360,"revision":59,"contentType":22447,"locale":27},{"sys":22444},{"type":12,"linkType":13,"id":14},{"sys":22446},{"id":20,"type":12,"linkType":21},{"sys":22448},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22450,"metaTitle":370,"metaDescription":371,"mainTitle":22451,"subtitle":390,"heroImage":22466,"ctaButton":413,"ctaLink":414},[369],{"data":22452,"content":22453,"nodeType":71},{},[22454,22460],{"data":22455,"content":22456,"nodeType":382},{},[22457],{"data":22458,"marks":22459,"value":381,"nodeType":79},{},[],{"data":22461,"content":22462,"nodeType":84},{},[22463],{"data":22464,"marks":22465,"value":389,"nodeType":79},{},[],{"metadata":22467,"sys":22470,"fields":22475},{"tags":22468,"concepts":22469},[],[],{"space":22471,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22473,"publishedVersion":59,"revision":22,"locale":27},{"sys":22472},{"type":12,"linkType":13,"id":14},{"sys":22474},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22476},{"url":405,"details":22477,"fileName":411,"contentType":412},{"size":407,"image":22478},{"width":409,"height":410},{"sys":22480,"fields":22483},{"id":22481,"createdAt":22482},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":22484,"slug":22485,"articleIntro":22484,"category":22486},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[22487],{"metadata":22488,"sys":22491,"fields":22498},{"tags":22489,"concepts":22490},[],[],{"space":22492,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22494,"publishedVersion":360,"revision":59,"contentType":22496,"locale":27},{"sys":22493},{"type":12,"linkType":13,"id":14},{"sys":22495},{"id":20,"type":12,"linkType":21},{"sys":22497},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22499,"metaTitle":370,"metaDescription":371,"mainTitle":22500,"subtitle":390,"heroImage":22515,"ctaButton":413,"ctaLink":414},[369],{"data":22501,"content":22502,"nodeType":71},{},[22503,22509],{"data":22504,"content":22505,"nodeType":382},{},[22506],{"data":22507,"marks":22508,"value":381,"nodeType":79},{},[],{"data":22510,"content":22511,"nodeType":84},{},[22512],{"data":22513,"marks":22514,"value":389,"nodeType":79},{},[],{"metadata":22516,"sys":22519,"fields":22524},{"tags":22517,"concepts":22518},[],[],{"space":22520,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22522,"publishedVersion":59,"revision":22,"locale":27},{"sys":22521},{"type":12,"linkType":13,"id":14},{"sys":22523},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22525},{"url":405,"details":22526,"fileName":411,"contentType":412},{"size":407,"image":22527},{"width":409,"height":410},{"sys":22529,"fields":22532},{"id":22530,"createdAt":22531},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":22533,"slug":22534,"articleIntro":22533,"category":22535},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[22536],{"metadata":22537,"sys":22540,"fields":22547},{"tags":22538,"concepts":22539},[],[],{"space":22541,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22543,"publishedVersion":360,"revision":59,"contentType":22545,"locale":27},{"sys":22542},{"type":12,"linkType":13,"id":14},{"sys":22544},{"id":20,"type":12,"linkType":21},{"sys":22546},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22548,"metaTitle":370,"metaDescription":371,"mainTitle":22549,"subtitle":390,"heroImage":22564,"ctaButton":413,"ctaLink":414},[369],{"data":22550,"content":22551,"nodeType":71},{},[22552,22558],{"data":22553,"content":22554,"nodeType":382},{},[22555],{"data":22556,"marks":22557,"value":381,"nodeType":79},{},[],{"data":22559,"content":22560,"nodeType":84},{},[22561],{"data":22562,"marks":22563,"value":389,"nodeType":79},{},[],{"metadata":22565,"sys":22568,"fields":22573},{"tags":22566,"concepts":22567},[],[],{"space":22569,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22571,"publishedVersion":59,"revision":22,"locale":27},{"sys":22570},{"type":12,"linkType":13,"id":14},{"sys":22572},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22574},{"url":405,"details":22575,"fileName":411,"contentType":412},{"size":407,"image":22576},{"width":409,"height":410},{"sys":22578,"fields":22581},{"id":22579,"createdAt":22580},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":22582,"slug":22583,"articleIntro":-1,"category":22584},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[22585],{"metadata":22586,"sys":22589,"fields":22596},{"tags":22587,"concepts":22588},[],[],{"space":22590,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22592,"publishedVersion":360,"revision":59,"contentType":22594,"locale":27},{"sys":22591},{"type":12,"linkType":13,"id":14},{"sys":22593},{"id":20,"type":12,"linkType":21},{"sys":22595},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22597,"metaTitle":370,"metaDescription":371,"mainTitle":22598,"subtitle":390,"heroImage":22613,"ctaButton":413,"ctaLink":414},[369],{"data":22599,"content":22600,"nodeType":71},{},[22601,22607],{"data":22602,"content":22603,"nodeType":382},{},[22604],{"data":22605,"marks":22606,"value":381,"nodeType":79},{},[],{"data":22608,"content":22609,"nodeType":84},{},[22610],{"data":22611,"marks":22612,"value":389,"nodeType":79},{},[],{"metadata":22614,"sys":22617,"fields":22622},{"tags":22615,"concepts":22616},[],[],{"space":22618,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22620,"publishedVersion":59,"revision":22,"locale":27},{"sys":22619},{"type":12,"linkType":13,"id":14},{"sys":22621},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22623},{"url":405,"details":22624,"fileName":411,"contentType":412},{"size":407,"image":22625},{"width":409,"height":410},{"sys":22627,"fields":22630},{"id":22628,"createdAt":22629},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":22631,"slug":22632,"articleIntro":22631,"category":22633},"613 - Locations","compte-613-locations",[22634],{"metadata":22635,"sys":22638,"fields":22645},{"tags":22636,"concepts":22637},[],[],{"space":22639,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22641,"publishedVersion":360,"revision":59,"contentType":22643,"locale":27},{"sys":22640},{"type":12,"linkType":13,"id":14},{"sys":22642},{"id":20,"type":12,"linkType":21},{"sys":22644},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22646,"metaTitle":370,"metaDescription":371,"mainTitle":22647,"subtitle":390,"heroImage":22662,"ctaButton":413,"ctaLink":414},[369],{"data":22648,"content":22649,"nodeType":71},{},[22650,22656],{"data":22651,"content":22652,"nodeType":382},{},[22653],{"data":22654,"marks":22655,"value":381,"nodeType":79},{},[],{"data":22657,"content":22658,"nodeType":84},{},[22659],{"data":22660,"marks":22661,"value":389,"nodeType":79},{},[],{"metadata":22663,"sys":22666,"fields":22671},{"tags":22664,"concepts":22665},[],[],{"space":22667,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22669,"publishedVersion":59,"revision":22,"locale":27},{"sys":22668},{"type":12,"linkType":13,"id":14},{"sys":22670},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22672},{"url":405,"details":22673,"fileName":411,"contentType":412},{"size":407,"image":22674},{"width":409,"height":410},{"sys":22676,"fields":22679},{"id":22677,"createdAt":22678},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":22680,"slug":22681,"articleIntro":22680,"category":22682},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[22683],{"metadata":22684,"sys":22687,"fields":22694},{"tags":22685,"concepts":22686},[],[],{"space":22688,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22690,"publishedVersion":360,"revision":59,"contentType":22692,"locale":27},{"sys":22689},{"type":12,"linkType":13,"id":14},{"sys":22691},{"id":20,"type":12,"linkType":21},{"sys":22693},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22695,"metaTitle":370,"metaDescription":371,"mainTitle":22696,"subtitle":390,"heroImage":22711,"ctaButton":413,"ctaLink":414},[369],{"data":22697,"content":22698,"nodeType":71},{},[22699,22705],{"data":22700,"content":22701,"nodeType":382},{},[22702],{"data":22703,"marks":22704,"value":381,"nodeType":79},{},[],{"data":22706,"content":22707,"nodeType":84},{},[22708],{"data":22709,"marks":22710,"value":389,"nodeType":79},{},[],{"metadata":22712,"sys":22715,"fields":22720},{"tags":22713,"concepts":22714},[],[],{"space":22716,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22718,"publishedVersion":59,"revision":22,"locale":27},{"sys":22717},{"type":12,"linkType":13,"id":14},{"sys":22719},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22721},{"url":405,"details":22722,"fileName":411,"contentType":412},{"size":407,"image":22723},{"width":409,"height":410},{"sys":22725,"fields":22728},{"id":22726,"createdAt":22727},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":22729,"slug":22730,"articleIntro":22729,"category":22731},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[22732],{"metadata":22733,"sys":22736,"fields":22743},{"tags":22734,"concepts":22735},[],[],{"space":22737,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22739,"publishedVersion":360,"revision":59,"contentType":22741,"locale":27},{"sys":22738},{"type":12,"linkType":13,"id":14},{"sys":22740},{"id":20,"type":12,"linkType":21},{"sys":22742},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22744,"metaTitle":370,"metaDescription":371,"mainTitle":22745,"subtitle":390,"heroImage":22760,"ctaButton":413,"ctaLink":414},[369],{"data":22746,"content":22747,"nodeType":71},{},[22748,22754],{"data":22749,"content":22750,"nodeType":382},{},[22751],{"data":22752,"marks":22753,"value":381,"nodeType":79},{},[],{"data":22755,"content":22756,"nodeType":84},{},[22757],{"data":22758,"marks":22759,"value":389,"nodeType":79},{},[],{"metadata":22761,"sys":22764,"fields":22769},{"tags":22762,"concepts":22763},[],[],{"space":22765,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22767,"publishedVersion":59,"revision":22,"locale":27},{"sys":22766},{"type":12,"linkType":13,"id":14},{"sys":22768},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22770},{"url":405,"details":22771,"fileName":411,"contentType":412},{"size":407,"image":22772},{"width":409,"height":410},{"sys":22774,"fields":22777},{"id":22775,"createdAt":22776},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":22778,"slug":22779,"articleIntro":22778,"category":22780},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[22781],{"metadata":22782,"sys":22785,"fields":22792},{"tags":22783,"concepts":22784},[],[],{"space":22786,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22788,"publishedVersion":360,"revision":59,"contentType":22790,"locale":27},{"sys":22787},{"type":12,"linkType":13,"id":14},{"sys":22789},{"id":20,"type":12,"linkType":21},{"sys":22791},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22793,"metaTitle":370,"metaDescription":371,"mainTitle":22794,"subtitle":390,"heroImage":22809,"ctaButton":413,"ctaLink":414},[369],{"data":22795,"content":22796,"nodeType":71},{},[22797,22803],{"data":22798,"content":22799,"nodeType":382},{},[22800],{"data":22801,"marks":22802,"value":381,"nodeType":79},{},[],{"data":22804,"content":22805,"nodeType":84},{},[22806],{"data":22807,"marks":22808,"value":389,"nodeType":79},{},[],{"metadata":22810,"sys":22813,"fields":22818},{"tags":22811,"concepts":22812},[],[],{"space":22814,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22816,"publishedVersion":59,"revision":22,"locale":27},{"sys":22815},{"type":12,"linkType":13,"id":14},{"sys":22817},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22819},{"url":405,"details":22820,"fileName":411,"contentType":412},{"size":407,"image":22821},{"width":409,"height":410},{"sys":22823,"fields":22826},{"id":22824,"createdAt":22825},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":22827,"slug":22828,"articleIntro":22827,"category":22829},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[22830],{"metadata":22831,"sys":22834,"fields":22841},{"tags":22832,"concepts":22833},[],[],{"space":22835,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22837,"publishedVersion":360,"revision":59,"contentType":22839,"locale":27},{"sys":22836},{"type":12,"linkType":13,"id":14},{"sys":22838},{"id":20,"type":12,"linkType":21},{"sys":22840},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22842,"metaTitle":370,"metaDescription":371,"mainTitle":22843,"subtitle":390,"heroImage":22858,"ctaButton":413,"ctaLink":414},[369],{"data":22844,"content":22845,"nodeType":71},{},[22846,22852],{"data":22847,"content":22848,"nodeType":382},{},[22849],{"data":22850,"marks":22851,"value":381,"nodeType":79},{},[],{"data":22853,"content":22854,"nodeType":84},{},[22855],{"data":22856,"marks":22857,"value":389,"nodeType":79},{},[],{"metadata":22859,"sys":22862,"fields":22867},{"tags":22860,"concepts":22861},[],[],{"space":22863,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22865,"publishedVersion":59,"revision":22,"locale":27},{"sys":22864},{"type":12,"linkType":13,"id":14},{"sys":22866},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22868},{"url":405,"details":22869,"fileName":411,"contentType":412},{"size":407,"image":22870},{"width":409,"height":410},{"sys":22872,"fields":22875},{"id":22873,"createdAt":22874},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":22876,"slug":22877,"articleIntro":22876,"category":22878},"Compte 326 - Emballages","compte-326-emballages",[22879],{"metadata":22880,"sys":22883,"fields":22890},{"tags":22881,"concepts":22882},[],[],{"space":22884,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22886,"publishedVersion":360,"revision":59,"contentType":22888,"locale":27},{"sys":22885},{"type":12,"linkType":13,"id":14},{"sys":22887},{"id":20,"type":12,"linkType":21},{"sys":22889},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22891,"metaTitle":370,"metaDescription":371,"mainTitle":22892,"subtitle":390,"heroImage":22907,"ctaButton":413,"ctaLink":414},[369],{"data":22893,"content":22894,"nodeType":71},{},[22895,22901],{"data":22896,"content":22897,"nodeType":382},{},[22898],{"data":22899,"marks":22900,"value":381,"nodeType":79},{},[],{"data":22902,"content":22903,"nodeType":84},{},[22904],{"data":22905,"marks":22906,"value":389,"nodeType":79},{},[],{"metadata":22908,"sys":22911,"fields":22916},{"tags":22909,"concepts":22910},[],[],{"space":22912,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22914,"publishedVersion":59,"revision":22,"locale":27},{"sys":22913},{"type":12,"linkType":13,"id":14},{"sys":22915},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22917},{"url":405,"details":22918,"fileName":411,"contentType":412},{"size":407,"image":22919},{"width":409,"height":410},{"sys":22921,"fields":22924},{"id":22922,"createdAt":22923},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":22925,"slug":22926,"articleIntro":22925,"category":22927},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[22928],{"metadata":22929,"sys":22932,"fields":22939},{"tags":22930,"concepts":22931},[],[],{"space":22933,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22935,"publishedVersion":360,"revision":59,"contentType":22937,"locale":27},{"sys":22934},{"type":12,"linkType":13,"id":14},{"sys":22936},{"id":20,"type":12,"linkType":21},{"sys":22938},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22940,"metaTitle":370,"metaDescription":371,"mainTitle":22941,"subtitle":390,"heroImage":22956,"ctaButton":413,"ctaLink":414},[369],{"data":22942,"content":22943,"nodeType":71},{},[22944,22950],{"data":22945,"content":22946,"nodeType":382},{},[22947],{"data":22948,"marks":22949,"value":381,"nodeType":79},{},[],{"data":22951,"content":22952,"nodeType":84},{},[22953],{"data":22954,"marks":22955,"value":389,"nodeType":79},{},[],{"metadata":22957,"sys":22960,"fields":22965},{"tags":22958,"concepts":22959},[],[],{"space":22961,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":22963,"publishedVersion":59,"revision":22,"locale":27},{"sys":22962},{"type":12,"linkType":13,"id":14},{"sys":22964},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":22966},{"url":405,"details":22967,"fileName":411,"contentType":412},{"size":407,"image":22968},{"width":409,"height":410},{"sys":22970,"fields":22972},{"id":22971,"createdAt":14641},"7GH5W3gIeo0kaxv4wDjiev",{"title":22973,"slug":22974,"articleIntro":22973,"category":22975},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[22976],{"metadata":22977,"sys":22980,"fields":22987},{"tags":22978,"concepts":22979},[],[],{"space":22981,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":22983,"publishedVersion":360,"revision":59,"contentType":22985,"locale":27},{"sys":22982},{"type":12,"linkType":13,"id":14},{"sys":22984},{"id":20,"type":12,"linkType":21},{"sys":22986},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":22988,"metaTitle":370,"metaDescription":371,"mainTitle":22989,"subtitle":390,"heroImage":23004,"ctaButton":413,"ctaLink":414},[369],{"data":22990,"content":22991,"nodeType":71},{},[22992,22998],{"data":22993,"content":22994,"nodeType":382},{},[22995],{"data":22996,"marks":22997,"value":381,"nodeType":79},{},[],{"data":22999,"content":23000,"nodeType":84},{},[23001],{"data":23002,"marks":23003,"value":389,"nodeType":79},{},[],{"metadata":23005,"sys":23008,"fields":23013},{"tags":23006,"concepts":23007},[],[],{"space":23009,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23011,"publishedVersion":59,"revision":22,"locale":27},{"sys":23010},{"type":12,"linkType":13,"id":14},{"sys":23012},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23014},{"url":405,"details":23015,"fileName":411,"contentType":412},{"size":407,"image":23016},{"width":409,"height":410},{"sys":23018,"fields":23021},{"id":23019,"createdAt":23020},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":23022,"slug":23023,"articleIntro":23022,"category":23024},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[23025],{"metadata":23026,"sys":23029,"fields":23036},{"tags":23027,"concepts":23028},[],[],{"space":23030,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23032,"publishedVersion":360,"revision":59,"contentType":23034,"locale":27},{"sys":23031},{"type":12,"linkType":13,"id":14},{"sys":23033},{"id":20,"type":12,"linkType":21},{"sys":23035},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23037,"metaTitle":370,"metaDescription":371,"mainTitle":23038,"subtitle":390,"heroImage":23053,"ctaButton":413,"ctaLink":414},[369],{"data":23039,"content":23040,"nodeType":71},{},[23041,23047],{"data":23042,"content":23043,"nodeType":382},{},[23044],{"data":23045,"marks":23046,"value":381,"nodeType":79},{},[],{"data":23048,"content":23049,"nodeType":84},{},[23050],{"data":23051,"marks":23052,"value":389,"nodeType":79},{},[],{"metadata":23054,"sys":23057,"fields":23062},{"tags":23055,"concepts":23056},[],[],{"space":23058,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23060,"publishedVersion":59,"revision":22,"locale":27},{"sys":23059},{"type":12,"linkType":13,"id":14},{"sys":23061},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23063},{"url":405,"details":23064,"fileName":411,"contentType":412},{"size":407,"image":23065},{"width":409,"height":410},{"sys":23067,"fields":23070},{"id":23068,"createdAt":23069},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23071,"slug":23072,"articleIntro":23071,"category":23073},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23074],{"metadata":23075,"sys":23078,"fields":23085},{"tags":23076,"concepts":23077},[],[],{"space":23079,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23081,"publishedVersion":360,"revision":59,"contentType":23083,"locale":27},{"sys":23080},{"type":12,"linkType":13,"id":14},{"sys":23082},{"id":20,"type":12,"linkType":21},{"sys":23084},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23086,"metaTitle":370,"metaDescription":371,"mainTitle":23087,"subtitle":390,"heroImage":23102,"ctaButton":413,"ctaLink":414},[369],{"data":23088,"content":23089,"nodeType":71},{},[23090,23096],{"data":23091,"content":23092,"nodeType":382},{},[23093],{"data":23094,"marks":23095,"value":381,"nodeType":79},{},[],{"data":23097,"content":23098,"nodeType":84},{},[23099],{"data":23100,"marks":23101,"value":389,"nodeType":79},{},[],{"metadata":23103,"sys":23106,"fields":23111},{"tags":23104,"concepts":23105},[],[],{"space":23107,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23109,"publishedVersion":59,"revision":22,"locale":27},{"sys":23108},{"type":12,"linkType":13,"id":14},{"sys":23110},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23112},{"url":405,"details":23113,"fileName":411,"contentType":412},{"size":407,"image":23114},{"width":409,"height":410},{"sys":23116,"fields":23119},{"id":23117,"createdAt":23118},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":23120,"slug":23121,"articleIntro":23120,"category":23122},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[23123],{"metadata":23124,"sys":23127,"fields":23134},{"tags":23125,"concepts":23126},[],[],{"space":23128,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23130,"publishedVersion":360,"revision":59,"contentType":23132,"locale":27},{"sys":23129},{"type":12,"linkType":13,"id":14},{"sys":23131},{"id":20,"type":12,"linkType":21},{"sys":23133},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23135,"metaTitle":370,"metaDescription":371,"mainTitle":23136,"subtitle":390,"heroImage":23151,"ctaButton":413,"ctaLink":414},[369],{"data":23137,"content":23138,"nodeType":71},{},[23139,23145],{"data":23140,"content":23141,"nodeType":382},{},[23142],{"data":23143,"marks":23144,"value":381,"nodeType":79},{},[],{"data":23146,"content":23147,"nodeType":84},{},[23148],{"data":23149,"marks":23150,"value":389,"nodeType":79},{},[],{"metadata":23152,"sys":23155,"fields":23160},{"tags":23153,"concepts":23154},[],[],{"space":23156,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23158,"publishedVersion":59,"revision":22,"locale":27},{"sys":23157},{"type":12,"linkType":13,"id":14},{"sys":23159},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23161},{"url":405,"details":23162,"fileName":411,"contentType":412},{"size":407,"image":23163},{"width":409,"height":410},{"sys":23165,"fields":23168},{"id":23166,"createdAt":23167},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":23169,"slug":23170,"articleIntro":23169,"category":23171},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[23172],{"metadata":23173,"sys":23176,"fields":23183},{"tags":23174,"concepts":23175},[],[],{"space":23177,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23179,"publishedVersion":360,"revision":59,"contentType":23181,"locale":27},{"sys":23178},{"type":12,"linkType":13,"id":14},{"sys":23180},{"id":20,"type":12,"linkType":21},{"sys":23182},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23184,"metaTitle":370,"metaDescription":371,"mainTitle":23185,"subtitle":390,"heroImage":23200,"ctaButton":413,"ctaLink":414},[369],{"data":23186,"content":23187,"nodeType":71},{},[23188,23194],{"data":23189,"content":23190,"nodeType":382},{},[23191],{"data":23192,"marks":23193,"value":381,"nodeType":79},{},[],{"data":23195,"content":23196,"nodeType":84},{},[23197],{"data":23198,"marks":23199,"value":389,"nodeType":79},{},[],{"metadata":23201,"sys":23204,"fields":23209},{"tags":23202,"concepts":23203},[],[],{"space":23205,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23207,"publishedVersion":59,"revision":22,"locale":27},{"sys":23206},{"type":12,"linkType":13,"id":14},{"sys":23208},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23210},{"url":405,"details":23211,"fileName":411,"contentType":412},{"size":407,"image":23212},{"width":409,"height":410},{"sys":23214,"fields":23217},{"id":23215,"createdAt":23216},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":23218,"slug":23219,"articleIntro":23218,"category":23220},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[23221],{"metadata":23222,"sys":23225,"fields":23232},{"tags":23223,"concepts":23224},[],[],{"space":23226,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23228,"publishedVersion":360,"revision":59,"contentType":23230,"locale":27},{"sys":23227},{"type":12,"linkType":13,"id":14},{"sys":23229},{"id":20,"type":12,"linkType":21},{"sys":23231},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23233,"metaTitle":370,"metaDescription":371,"mainTitle":23234,"subtitle":390,"heroImage":23249,"ctaButton":413,"ctaLink":414},[369],{"data":23235,"content":23236,"nodeType":71},{},[23237,23243],{"data":23238,"content":23239,"nodeType":382},{},[23240],{"data":23241,"marks":23242,"value":381,"nodeType":79},{},[],{"data":23244,"content":23245,"nodeType":84},{},[23246],{"data":23247,"marks":23248,"value":389,"nodeType":79},{},[],{"metadata":23250,"sys":23253,"fields":23258},{"tags":23251,"concepts":23252},[],[],{"space":23254,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23256,"publishedVersion":59,"revision":22,"locale":27},{"sys":23255},{"type":12,"linkType":13,"id":14},{"sys":23257},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23259},{"url":405,"details":23260,"fileName":411,"contentType":412},{"size":407,"image":23261},{"width":409,"height":410},{"sys":23263,"fields":23266},{"id":23264,"createdAt":23265},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":23267,"slug":23268,"articleIntro":-1,"category":23269},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[23270],{"metadata":23271,"sys":23274,"fields":23281},{"tags":23272,"concepts":23273},[],[],{"space":23275,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23277,"publishedVersion":360,"revision":59,"contentType":23279,"locale":27},{"sys":23276},{"type":12,"linkType":13,"id":14},{"sys":23278},{"id":20,"type":12,"linkType":21},{"sys":23280},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23282,"metaTitle":370,"metaDescription":371,"mainTitle":23283,"subtitle":390,"heroImage":23298,"ctaButton":413,"ctaLink":414},[369],{"data":23284,"content":23285,"nodeType":71},{},[23286,23292],{"data":23287,"content":23288,"nodeType":382},{},[23289],{"data":23290,"marks":23291,"value":381,"nodeType":79},{},[],{"data":23293,"content":23294,"nodeType":84},{},[23295],{"data":23296,"marks":23297,"value":389,"nodeType":79},{},[],{"metadata":23299,"sys":23302,"fields":23307},{"tags":23300,"concepts":23301},[],[],{"space":23303,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23305,"publishedVersion":59,"revision":22,"locale":27},{"sys":23304},{"type":12,"linkType":13,"id":14},{"sys":23306},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23308},{"url":405,"details":23309,"fileName":411,"contentType":412},{"size":407,"image":23310},{"width":409,"height":410},{"sys":23312,"fields":23315},{"id":23313,"createdAt":23314},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":23316,"slug":23317,"articleIntro":23316,"category":23318},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[23319],{"metadata":23320,"sys":23323,"fields":23330},{"tags":23321,"concepts":23322},[],[],{"space":23324,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23326,"publishedVersion":360,"revision":59,"contentType":23328,"locale":27},{"sys":23325},{"type":12,"linkType":13,"id":14},{"sys":23327},{"id":20,"type":12,"linkType":21},{"sys":23329},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23331,"metaTitle":370,"metaDescription":371,"mainTitle":23332,"subtitle":390,"heroImage":23347,"ctaButton":413,"ctaLink":414},[369],{"data":23333,"content":23334,"nodeType":71},{},[23335,23341],{"data":23336,"content":23337,"nodeType":382},{},[23338],{"data":23339,"marks":23340,"value":381,"nodeType":79},{},[],{"data":23342,"content":23343,"nodeType":84},{},[23344],{"data":23345,"marks":23346,"value":389,"nodeType":79},{},[],{"metadata":23348,"sys":23351,"fields":23356},{"tags":23349,"concepts":23350},[],[],{"space":23352,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23354,"publishedVersion":59,"revision":22,"locale":27},{"sys":23353},{"type":12,"linkType":13,"id":14},{"sys":23355},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23357},{"url":405,"details":23358,"fileName":411,"contentType":412},{"size":407,"image":23359},{"width":409,"height":410},{"sys":23361,"fields":23364},{"id":23362,"createdAt":23363},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":23365,"slug":23366,"articleIntro":23365,"category":23367},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[23368],{"metadata":23369,"sys":23372,"fields":23379},{"tags":23370,"concepts":23371},[],[],{"space":23373,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23375,"publishedVersion":360,"revision":59,"contentType":23377,"locale":27},{"sys":23374},{"type":12,"linkType":13,"id":14},{"sys":23376},{"id":20,"type":12,"linkType":21},{"sys":23378},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23380,"metaTitle":370,"metaDescription":371,"mainTitle":23381,"subtitle":390,"heroImage":23396,"ctaButton":413,"ctaLink":414},[369],{"data":23382,"content":23383,"nodeType":71},{},[23384,23390],{"data":23385,"content":23386,"nodeType":382},{},[23387],{"data":23388,"marks":23389,"value":381,"nodeType":79},{},[],{"data":23391,"content":23392,"nodeType":84},{},[23393],{"data":23394,"marks":23395,"value":389,"nodeType":79},{},[],{"metadata":23397,"sys":23400,"fields":23405},{"tags":23398,"concepts":23399},[],[],{"space":23401,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23403,"publishedVersion":59,"revision":22,"locale":27},{"sys":23402},{"type":12,"linkType":13,"id":14},{"sys":23404},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23406},{"url":405,"details":23407,"fileName":411,"contentType":412},{"size":407,"image":23408},{"width":409,"height":410},{"sys":23410,"fields":23413},{"id":23411,"createdAt":23412},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":23414,"slug":23415,"articleIntro":23414,"category":23416},"Compte 106 - Réserves","compte-106-reserves",[23417],{"metadata":23418,"sys":23421,"fields":23428},{"tags":23419,"concepts":23420},[],[],{"space":23422,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23424,"publishedVersion":360,"revision":59,"contentType":23426,"locale":27},{"sys":23423},{"type":12,"linkType":13,"id":14},{"sys":23425},{"id":20,"type":12,"linkType":21},{"sys":23427},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23429,"metaTitle":370,"metaDescription":371,"mainTitle":23430,"subtitle":390,"heroImage":23445,"ctaButton":413,"ctaLink":414},[369],{"data":23431,"content":23432,"nodeType":71},{},[23433,23439],{"data":23434,"content":23435,"nodeType":382},{},[23436],{"data":23437,"marks":23438,"value":381,"nodeType":79},{},[],{"data":23440,"content":23441,"nodeType":84},{},[23442],{"data":23443,"marks":23444,"value":389,"nodeType":79},{},[],{"metadata":23446,"sys":23449,"fields":23454},{"tags":23447,"concepts":23448},[],[],{"space":23450,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23452,"publishedVersion":59,"revision":22,"locale":27},{"sys":23451},{"type":12,"linkType":13,"id":14},{"sys":23453},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23455},{"url":405,"details":23456,"fileName":411,"contentType":412},{"size":407,"image":23457},{"width":409,"height":410},{"sys":23459,"fields":23462},{"id":23460,"createdAt":23461},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":23463,"slug":23464,"articleIntro":23463,"category":23465},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[23466],{"metadata":23467,"sys":23470,"fields":23477},{"tags":23468,"concepts":23469},[],[],{"space":23471,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23473,"publishedVersion":360,"revision":59,"contentType":23475,"locale":27},{"sys":23472},{"type":12,"linkType":13,"id":14},{"sys":23474},{"id":20,"type":12,"linkType":21},{"sys":23476},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23478,"metaTitle":370,"metaDescription":371,"mainTitle":23479,"subtitle":390,"heroImage":23494,"ctaButton":413,"ctaLink":414},[369],{"data":23480,"content":23481,"nodeType":71},{},[23482,23488],{"data":23483,"content":23484,"nodeType":382},{},[23485],{"data":23486,"marks":23487,"value":381,"nodeType":79},{},[],{"data":23489,"content":23490,"nodeType":84},{},[23491],{"data":23492,"marks":23493,"value":389,"nodeType":79},{},[],{"metadata":23495,"sys":23498,"fields":23503},{"tags":23496,"concepts":23497},[],[],{"space":23499,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23501,"publishedVersion":59,"revision":22,"locale":27},{"sys":23500},{"type":12,"linkType":13,"id":14},{"sys":23502},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23504},{"url":405,"details":23505,"fileName":411,"contentType":412},{"size":407,"image":23506},{"width":409,"height":410},{"sys":23508,"fields":23511},{"id":23509,"createdAt":23510},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":23512,"slug":23513,"articleIntro":23512,"category":23514},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[23515],{"metadata":23516,"sys":23519,"fields":23526},{"tags":23517,"concepts":23518},[],[],{"space":23520,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23522,"publishedVersion":360,"revision":59,"contentType":23524,"locale":27},{"sys":23521},{"type":12,"linkType":13,"id":14},{"sys":23523},{"id":20,"type":12,"linkType":21},{"sys":23525},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23527,"metaTitle":370,"metaDescription":371,"mainTitle":23528,"subtitle":390,"heroImage":23543,"ctaButton":413,"ctaLink":414},[369],{"data":23529,"content":23530,"nodeType":71},{},[23531,23537],{"data":23532,"content":23533,"nodeType":382},{},[23534],{"data":23535,"marks":23536,"value":381,"nodeType":79},{},[],{"data":23538,"content":23539,"nodeType":84},{},[23540],{"data":23541,"marks":23542,"value":389,"nodeType":79},{},[],{"metadata":23544,"sys":23547,"fields":23552},{"tags":23545,"concepts":23546},[],[],{"space":23548,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23550,"publishedVersion":59,"revision":22,"locale":27},{"sys":23549},{"type":12,"linkType":13,"id":14},{"sys":23551},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23553},{"url":405,"details":23554,"fileName":411,"contentType":412},{"size":407,"image":23555},{"width":409,"height":410},{"sys":23557,"fields":23560},{"id":23558,"createdAt":23559},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":23561,"slug":23562,"articleIntro":-1,"category":23563},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[23564],{"metadata":23565,"sys":23568,"fields":23575},{"tags":23566,"concepts":23567},[],[],{"space":23569,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23571,"publishedVersion":360,"revision":59,"contentType":23573,"locale":27},{"sys":23570},{"type":12,"linkType":13,"id":14},{"sys":23572},{"id":20,"type":12,"linkType":21},{"sys":23574},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23576,"metaTitle":370,"metaDescription":371,"mainTitle":23577,"subtitle":390,"heroImage":23592,"ctaButton":413,"ctaLink":414},[369],{"data":23578,"content":23579,"nodeType":71},{},[23580,23586],{"data":23581,"content":23582,"nodeType":382},{},[23583],{"data":23584,"marks":23585,"value":381,"nodeType":79},{},[],{"data":23587,"content":23588,"nodeType":84},{},[23589],{"data":23590,"marks":23591,"value":389,"nodeType":79},{},[],{"metadata":23593,"sys":23596,"fields":23601},{"tags":23594,"concepts":23595},[],[],{"space":23597,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23599,"publishedVersion":59,"revision":22,"locale":27},{"sys":23598},{"type":12,"linkType":13,"id":14},{"sys":23600},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23602},{"url":405,"details":23603,"fileName":411,"contentType":412},{"size":407,"image":23604},{"width":409,"height":410},{"sys":23606,"fields":23609},{"id":23607,"createdAt":23608},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":23610,"slug":23611,"articleIntro":23610,"category":23612},"4886 - Charges","compte-4886-charges",[23613],{"metadata":23614,"sys":23617,"fields":23624},{"tags":23615,"concepts":23616},[],[],{"space":23618,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23620,"publishedVersion":360,"revision":59,"contentType":23622,"locale":27},{"sys":23619},{"type":12,"linkType":13,"id":14},{"sys":23621},{"id":20,"type":12,"linkType":21},{"sys":23623},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23625,"metaTitle":370,"metaDescription":371,"mainTitle":23626,"subtitle":390,"heroImage":23641,"ctaButton":413,"ctaLink":414},[369],{"data":23627,"content":23628,"nodeType":71},{},[23629,23635],{"data":23630,"content":23631,"nodeType":382},{},[23632],{"data":23633,"marks":23634,"value":381,"nodeType":79},{},[],{"data":23636,"content":23637,"nodeType":84},{},[23638],{"data":23639,"marks":23640,"value":389,"nodeType":79},{},[],{"metadata":23642,"sys":23645,"fields":23650},{"tags":23643,"concepts":23644},[],[],{"space":23646,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23648,"publishedVersion":59,"revision":22,"locale":27},{"sys":23647},{"type":12,"linkType":13,"id":14},{"sys":23649},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23651},{"url":405,"details":23652,"fileName":411,"contentType":412},{"size":407,"image":23653},{"width":409,"height":410},{"sys":23655,"fields":23658},{"id":23656,"createdAt":23657},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":23659,"slug":23660,"articleIntro":23659,"category":23661},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[23662],{"metadata":23663,"sys":23666,"fields":23673},{"tags":23664,"concepts":23665},[],[],{"space":23667,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23669,"publishedVersion":360,"revision":59,"contentType":23671,"locale":27},{"sys":23668},{"type":12,"linkType":13,"id":14},{"sys":23670},{"id":20,"type":12,"linkType":21},{"sys":23672},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23674,"metaTitle":370,"metaDescription":371,"mainTitle":23675,"subtitle":390,"heroImage":23690,"ctaButton":413,"ctaLink":414},[369],{"data":23676,"content":23677,"nodeType":71},{},[23678,23684],{"data":23679,"content":23680,"nodeType":382},{},[23681],{"data":23682,"marks":23683,"value":381,"nodeType":79},{},[],{"data":23685,"content":23686,"nodeType":84},{},[23687],{"data":23688,"marks":23689,"value":389,"nodeType":79},{},[],{"metadata":23691,"sys":23694,"fields":23699},{"tags":23692,"concepts":23693},[],[],{"space":23695,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23697,"publishedVersion":59,"revision":22,"locale":27},{"sys":23696},{"type":12,"linkType":13,"id":14},{"sys":23698},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23700},{"url":405,"details":23701,"fileName":411,"contentType":412},{"size":407,"image":23702},{"width":409,"height":410},{"sys":23704,"fields":23707},{"id":23705,"createdAt":23706},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":23708,"slug":23709,"articleIntro":23708,"category":23710},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[23711],{"metadata":23712,"sys":23715,"fields":23722},{"tags":23713,"concepts":23714},[],[],{"space":23716,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23718,"publishedVersion":360,"revision":59,"contentType":23720,"locale":27},{"sys":23717},{"type":12,"linkType":13,"id":14},{"sys":23719},{"id":20,"type":12,"linkType":21},{"sys":23721},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23723,"metaTitle":370,"metaDescription":371,"mainTitle":23724,"subtitle":390,"heroImage":23739,"ctaButton":413,"ctaLink":414},[369],{"data":23725,"content":23726,"nodeType":71},{},[23727,23733],{"data":23728,"content":23729,"nodeType":382},{},[23730],{"data":23731,"marks":23732,"value":381,"nodeType":79},{},[],{"data":23734,"content":23735,"nodeType":84},{},[23736],{"data":23737,"marks":23738,"value":389,"nodeType":79},{},[],{"metadata":23740,"sys":23743,"fields":23748},{"tags":23741,"concepts":23742},[],[],{"space":23744,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23746,"publishedVersion":59,"revision":22,"locale":27},{"sys":23745},{"type":12,"linkType":13,"id":14},{"sys":23747},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23749},{"url":405,"details":23750,"fileName":411,"contentType":412},{"size":407,"image":23751},{"width":409,"height":410},{"sys":23753,"fields":23756},{"id":23754,"createdAt":23755},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":23757,"slug":23758,"articleIntro":-1,"category":23759},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[23760],{"metadata":23761,"sys":23764,"fields":23771},{"tags":23762,"concepts":23763},[],[],{"space":23765,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23767,"publishedVersion":360,"revision":59,"contentType":23769,"locale":27},{"sys":23766},{"type":12,"linkType":13,"id":14},{"sys":23768},{"id":20,"type":12,"linkType":21},{"sys":23770},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23772,"metaTitle":370,"metaDescription":371,"mainTitle":23773,"subtitle":390,"heroImage":23788,"ctaButton":413,"ctaLink":414},[369],{"data":23774,"content":23775,"nodeType":71},{},[23776,23782],{"data":23777,"content":23778,"nodeType":382},{},[23779],{"data":23780,"marks":23781,"value":381,"nodeType":79},{},[],{"data":23783,"content":23784,"nodeType":84},{},[23785],{"data":23786,"marks":23787,"value":389,"nodeType":79},{},[],{"metadata":23789,"sys":23792,"fields":23797},{"tags":23790,"concepts":23791},[],[],{"space":23793,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23795,"publishedVersion":59,"revision":22,"locale":27},{"sys":23794},{"type":12,"linkType":13,"id":14},{"sys":23796},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23798},{"url":405,"details":23799,"fileName":411,"contentType":412},{"size":407,"image":23800},{"width":409,"height":410},{"sys":23802,"fields":23805},{"id":23803,"createdAt":23804},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":23806,"slug":23807,"articleIntro":23806,"category":23808},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[23809],{"metadata":23810,"sys":23813,"fields":23820},{"tags":23811,"concepts":23812},[],[],{"space":23814,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23816,"publishedVersion":360,"revision":59,"contentType":23818,"locale":27},{"sys":23815},{"type":12,"linkType":13,"id":14},{"sys":23817},{"id":20,"type":12,"linkType":21},{"sys":23819},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23821,"metaTitle":370,"metaDescription":371,"mainTitle":23822,"subtitle":390,"heroImage":23837,"ctaButton":413,"ctaLink":414},[369],{"data":23823,"content":23824,"nodeType":71},{},[23825,23831],{"data":23826,"content":23827,"nodeType":382},{},[23828],{"data":23829,"marks":23830,"value":381,"nodeType":79},{},[],{"data":23832,"content":23833,"nodeType":84},{},[23834],{"data":23835,"marks":23836,"value":389,"nodeType":79},{},[],{"metadata":23838,"sys":23841,"fields":23846},{"tags":23839,"concepts":23840},[],[],{"space":23842,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23844,"publishedVersion":59,"revision":22,"locale":27},{"sys":23843},{"type":12,"linkType":13,"id":14},{"sys":23845},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23847},{"url":405,"details":23848,"fileName":411,"contentType":412},{"size":407,"image":23849},{"width":409,"height":410},{"sys":23851,"fields":23854},{"id":23852,"createdAt":23853},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":23855,"slug":23856,"articleIntro":23855,"category":23857},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[23858],{"metadata":23859,"sys":23862,"fields":23869},{"tags":23860,"concepts":23861},[],[],{"space":23863,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23865,"publishedVersion":360,"revision":59,"contentType":23867,"locale":27},{"sys":23864},{"type":12,"linkType":13,"id":14},{"sys":23866},{"id":20,"type":12,"linkType":21},{"sys":23868},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23870,"metaTitle":370,"metaDescription":371,"mainTitle":23871,"subtitle":390,"heroImage":23886,"ctaButton":413,"ctaLink":414},[369],{"data":23872,"content":23873,"nodeType":71},{},[23874,23880],{"data":23875,"content":23876,"nodeType":382},{},[23877],{"data":23878,"marks":23879,"value":381,"nodeType":79},{},[],{"data":23881,"content":23882,"nodeType":84},{},[23883],{"data":23884,"marks":23885,"value":389,"nodeType":79},{},[],{"metadata":23887,"sys":23890,"fields":23895},{"tags":23888,"concepts":23889},[],[],{"space":23891,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23893,"publishedVersion":59,"revision":22,"locale":27},{"sys":23892},{"type":12,"linkType":13,"id":14},{"sys":23894},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23896},{"url":405,"details":23897,"fileName":411,"contentType":412},{"size":407,"image":23898},{"width":409,"height":410},{"sys":23900,"fields":23903},{"id":23901,"createdAt":23902},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":23904,"slug":23905,"articleIntro":23904,"category":23906},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[23907],{"metadata":23908,"sys":23911,"fields":23918},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23914,"publishedVersion":360,"revision":59,"contentType":23916,"locale":27},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":20,"type":12,"linkType":21},{"sys":23917},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23919,"metaTitle":370,"metaDescription":371,"mainTitle":23920,"subtitle":390,"heroImage":23935,"ctaButton":413,"ctaLink":414},[369],{"data":23921,"content":23922,"nodeType":71},{},[23923,23929],{"data":23924,"content":23925,"nodeType":382},{},[23926],{"data":23927,"marks":23928,"value":381,"nodeType":79},{},[],{"data":23930,"content":23931,"nodeType":84},{},[23932],{"data":23933,"marks":23934,"value":389,"nodeType":79},{},[],{"metadata":23936,"sys":23939,"fields":23944},{"tags":23937,"concepts":23938},[],[],{"space":23940,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23942,"publishedVersion":59,"revision":22,"locale":27},{"sys":23941},{"type":12,"linkType":13,"id":14},{"sys":23943},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23945},{"url":405,"details":23946,"fileName":411,"contentType":412},{"size":407,"image":23947},{"width":409,"height":410},{"sys":23949,"fields":23952},{"id":23950,"createdAt":23951},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":23953,"slug":23954,"articleIntro":-1,"category":23955},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[23956],{"metadata":23957,"sys":23960,"fields":23967},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":23963,"publishedVersion":360,"revision":59,"contentType":23965,"locale":27},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":20,"type":12,"linkType":21},{"sys":23966},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":23968,"metaTitle":370,"metaDescription":371,"mainTitle":23969,"subtitle":390,"heroImage":23984,"ctaButton":413,"ctaLink":414},[369],{"data":23970,"content":23971,"nodeType":71},{},[23972,23978],{"data":23973,"content":23974,"nodeType":382},{},[23975],{"data":23976,"marks":23977,"value":381,"nodeType":79},{},[],{"data":23979,"content":23980,"nodeType":84},{},[23981],{"data":23982,"marks":23983,"value":389,"nodeType":79},{},[],{"metadata":23985,"sys":23988,"fields":23993},{"tags":23986,"concepts":23987},[],[],{"space":23989,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":23991,"publishedVersion":59,"revision":22,"locale":27},{"sys":23990},{"type":12,"linkType":13,"id":14},{"sys":23992},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":23994},{"url":405,"details":23995,"fileName":411,"contentType":412},{"size":407,"image":23996},{"width":409,"height":410},{"sys":23998,"fields":24001},{"id":23999,"createdAt":24000},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":24002,"slug":24003,"articleIntro":24002,"category":24004},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[24005],{"metadata":24006,"sys":24009,"fields":24016},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24012,"publishedVersion":360,"revision":59,"contentType":24014,"locale":27},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":20,"type":12,"linkType":21},{"sys":24015},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24017,"metaTitle":370,"metaDescription":371,"mainTitle":24018,"subtitle":390,"heroImage":24033,"ctaButton":413,"ctaLink":414},[369],{"data":24019,"content":24020,"nodeType":71},{},[24021,24027],{"data":24022,"content":24023,"nodeType":382},{},[24024],{"data":24025,"marks":24026,"value":381,"nodeType":79},{},[],{"data":24028,"content":24029,"nodeType":84},{},[24030],{"data":24031,"marks":24032,"value":389,"nodeType":79},{},[],{"metadata":24034,"sys":24037,"fields":24042},{"tags":24035,"concepts":24036},[],[],{"space":24038,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24040,"publishedVersion":59,"revision":22,"locale":27},{"sys":24039},{"type":12,"linkType":13,"id":14},{"sys":24041},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24043},{"url":405,"details":24044,"fileName":411,"contentType":412},{"size":407,"image":24045},{"width":409,"height":410},{"sys":24047,"fields":24050},{"id":24048,"createdAt":24049},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":24051,"slug":24052,"articleIntro":24051,"category":24053},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[24054],{"metadata":24055,"sys":24058,"fields":24065},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24061,"publishedVersion":360,"revision":59,"contentType":24063,"locale":27},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":20,"type":12,"linkType":21},{"sys":24064},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24066,"metaTitle":370,"metaDescription":371,"mainTitle":24067,"subtitle":390,"heroImage":24082,"ctaButton":413,"ctaLink":414},[369],{"data":24068,"content":24069,"nodeType":71},{},[24070,24076],{"data":24071,"content":24072,"nodeType":382},{},[24073],{"data":24074,"marks":24075,"value":381,"nodeType":79},{},[],{"data":24077,"content":24078,"nodeType":84},{},[24079],{"data":24080,"marks":24081,"value":389,"nodeType":79},{},[],{"metadata":24083,"sys":24086,"fields":24091},{"tags":24084,"concepts":24085},[],[],{"space":24087,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24089,"publishedVersion":59,"revision":22,"locale":27},{"sys":24088},{"type":12,"linkType":13,"id":14},{"sys":24090},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24092},{"url":405,"details":24093,"fileName":411,"contentType":412},{"size":407,"image":24094},{"width":409,"height":410},{"sys":24096,"fields":24099},{"id":24097,"createdAt":24098},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":24100,"slug":24101,"articleIntro":24100,"category":24102},"6358 - Autres droits","compte-6358-autres-droits",[24103],{"metadata":24104,"sys":24107,"fields":24114},{"tags":24105,"concepts":24106},[],[],{"space":24108,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24110,"publishedVersion":360,"revision":59,"contentType":24112,"locale":27},{"sys":24109},{"type":12,"linkType":13,"id":14},{"sys":24111},{"id":20,"type":12,"linkType":21},{"sys":24113},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24115,"metaTitle":370,"metaDescription":371,"mainTitle":24116,"subtitle":390,"heroImage":24131,"ctaButton":413,"ctaLink":414},[369],{"data":24117,"content":24118,"nodeType":71},{},[24119,24125],{"data":24120,"content":24121,"nodeType":382},{},[24122],{"data":24123,"marks":24124,"value":381,"nodeType":79},{},[],{"data":24126,"content":24127,"nodeType":84},{},[24128],{"data":24129,"marks":24130,"value":389,"nodeType":79},{},[],{"metadata":24132,"sys":24135,"fields":24140},{"tags":24133,"concepts":24134},[],[],{"space":24136,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24138,"publishedVersion":59,"revision":22,"locale":27},{"sys":24137},{"type":12,"linkType":13,"id":14},{"sys":24139},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24141},{"url":405,"details":24142,"fileName":411,"contentType":412},{"size":407,"image":24143},{"width":409,"height":410},{"sys":24145,"fields":24148},{"id":24146,"createdAt":24147},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":24149,"slug":24150,"articleIntro":24149,"category":24151},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[24152],{"metadata":24153,"sys":24156,"fields":24163},{"tags":24154,"concepts":24155},[],[],{"space":24157,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24159,"publishedVersion":360,"revision":59,"contentType":24161,"locale":27},{"sys":24158},{"type":12,"linkType":13,"id":14},{"sys":24160},{"id":20,"type":12,"linkType":21},{"sys":24162},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24164,"metaTitle":370,"metaDescription":371,"mainTitle":24165,"subtitle":390,"heroImage":24180,"ctaButton":413,"ctaLink":414},[369],{"data":24166,"content":24167,"nodeType":71},{},[24168,24174],{"data":24169,"content":24170,"nodeType":382},{},[24171],{"data":24172,"marks":24173,"value":381,"nodeType":79},{},[],{"data":24175,"content":24176,"nodeType":84},{},[24177],{"data":24178,"marks":24179,"value":389,"nodeType":79},{},[],{"metadata":24181,"sys":24184,"fields":24189},{"tags":24182,"concepts":24183},[],[],{"space":24185,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24187,"publishedVersion":59,"revision":22,"locale":27},{"sys":24186},{"type":12,"linkType":13,"id":14},{"sys":24188},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24190},{"url":405,"details":24191,"fileName":411,"contentType":412},{"size":407,"image":24192},{"width":409,"height":410},{"sys":24194,"fields":24197},{"id":24195,"createdAt":24196},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":24198,"slug":24199,"articleIntro":24198,"category":24200},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[24201],{"metadata":24202,"sys":24205,"fields":24212},{"tags":24203,"concepts":24204},[],[],{"space":24206,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24208,"publishedVersion":360,"revision":59,"contentType":24210,"locale":27},{"sys":24207},{"type":12,"linkType":13,"id":14},{"sys":24209},{"id":20,"type":12,"linkType":21},{"sys":24211},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24213,"metaTitle":370,"metaDescription":371,"mainTitle":24214,"subtitle":390,"heroImage":24229,"ctaButton":413,"ctaLink":414},[369],{"data":24215,"content":24216,"nodeType":71},{},[24217,24223],{"data":24218,"content":24219,"nodeType":382},{},[24220],{"data":24221,"marks":24222,"value":381,"nodeType":79},{},[],{"data":24224,"content":24225,"nodeType":84},{},[24226],{"data":24227,"marks":24228,"value":389,"nodeType":79},{},[],{"metadata":24230,"sys":24233,"fields":24238},{"tags":24231,"concepts":24232},[],[],{"space":24234,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24236,"publishedVersion":59,"revision":22,"locale":27},{"sys":24235},{"type":12,"linkType":13,"id":14},{"sys":24237},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24239},{"url":405,"details":24240,"fileName":411,"contentType":412},{"size":407,"image":24241},{"width":409,"height":410},{"sys":24243,"fields":24246},{"id":24244,"createdAt":24245},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":24247,"slug":24248,"articleIntro":-1,"category":24249},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[24250],{"metadata":24251,"sys":24254,"fields":24261},{"tags":24252,"concepts":24253},[],[],{"space":24255,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24257,"publishedVersion":360,"revision":59,"contentType":24259,"locale":27},{"sys":24256},{"type":12,"linkType":13,"id":14},{"sys":24258},{"id":20,"type":12,"linkType":21},{"sys":24260},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24262,"metaTitle":370,"metaDescription":371,"mainTitle":24263,"subtitle":390,"heroImage":24278,"ctaButton":413,"ctaLink":414},[369],{"data":24264,"content":24265,"nodeType":71},{},[24266,24272],{"data":24267,"content":24268,"nodeType":382},{},[24269],{"data":24270,"marks":24271,"value":381,"nodeType":79},{},[],{"data":24273,"content":24274,"nodeType":84},{},[24275],{"data":24276,"marks":24277,"value":389,"nodeType":79},{},[],{"metadata":24279,"sys":24282,"fields":24287},{"tags":24280,"concepts":24281},[],[],{"space":24283,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24285,"publishedVersion":59,"revision":22,"locale":27},{"sys":24284},{"type":12,"linkType":13,"id":14},{"sys":24286},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24288},{"url":405,"details":24289,"fileName":411,"contentType":412},{"size":407,"image":24290},{"width":409,"height":410},{"sys":24292,"fields":24295},{"id":24293,"createdAt":24294},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":24296,"slug":24297,"articleIntro":24296,"category":24298},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[24299],{"metadata":24300,"sys":24303,"fields":24310},{"tags":24301,"concepts":24302},[],[],{"space":24304,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24306,"publishedVersion":360,"revision":59,"contentType":24308,"locale":27},{"sys":24305},{"type":12,"linkType":13,"id":14},{"sys":24307},{"id":20,"type":12,"linkType":21},{"sys":24309},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24311,"metaTitle":370,"metaDescription":371,"mainTitle":24312,"subtitle":390,"heroImage":24327,"ctaButton":413,"ctaLink":414},[369],{"data":24313,"content":24314,"nodeType":71},{},[24315,24321],{"data":24316,"content":24317,"nodeType":382},{},[24318],{"data":24319,"marks":24320,"value":381,"nodeType":79},{},[],{"data":24322,"content":24323,"nodeType":84},{},[24324],{"data":24325,"marks":24326,"value":389,"nodeType":79},{},[],{"metadata":24328,"sys":24331,"fields":24336},{"tags":24329,"concepts":24330},[],[],{"space":24332,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24334,"publishedVersion":59,"revision":22,"locale":27},{"sys":24333},{"type":12,"linkType":13,"id":14},{"sys":24335},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24337},{"url":405,"details":24338,"fileName":411,"contentType":412},{"size":407,"image":24339},{"width":409,"height":410},{"sys":24341,"fields":24344},{"id":24342,"createdAt":24343},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":24345,"slug":24346,"articleIntro":-1,"category":24347},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[24348],{"metadata":24349,"sys":24352,"fields":24359},{"tags":24350,"concepts":24351},[],[],{"space":24353,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24355,"publishedVersion":360,"revision":59,"contentType":24357,"locale":27},{"sys":24354},{"type":12,"linkType":13,"id":14},{"sys":24356},{"id":20,"type":12,"linkType":21},{"sys":24358},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24360,"metaTitle":370,"metaDescription":371,"mainTitle":24361,"subtitle":390,"heroImage":24376,"ctaButton":413,"ctaLink":414},[369],{"data":24362,"content":24363,"nodeType":71},{},[24364,24370],{"data":24365,"content":24366,"nodeType":382},{},[24367],{"data":24368,"marks":24369,"value":381,"nodeType":79},{},[],{"data":24371,"content":24372,"nodeType":84},{},[24373],{"data":24374,"marks":24375,"value":389,"nodeType":79},{},[],{"metadata":24377,"sys":24380,"fields":24385},{"tags":24378,"concepts":24379},[],[],{"space":24381,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24383,"publishedVersion":59,"revision":22,"locale":27},{"sys":24382},{"type":12,"linkType":13,"id":14},{"sys":24384},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24386},{"url":405,"details":24387,"fileName":411,"contentType":412},{"size":407,"image":24388},{"width":409,"height":410},{"sys":24390,"fields":24393},{"id":24391,"createdAt":24392},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":24394,"slug":24395,"articleIntro":24394,"category":24396},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[24397],{"metadata":24398,"sys":24401,"fields":24408},{"tags":24399,"concepts":24400},[],[],{"space":24402,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24404,"publishedVersion":360,"revision":59,"contentType":24406,"locale":27},{"sys":24403},{"type":12,"linkType":13,"id":14},{"sys":24405},{"id":20,"type":12,"linkType":21},{"sys":24407},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24409,"metaTitle":370,"metaDescription":371,"mainTitle":24410,"subtitle":390,"heroImage":24425,"ctaButton":413,"ctaLink":414},[369],{"data":24411,"content":24412,"nodeType":71},{},[24413,24419],{"data":24414,"content":24415,"nodeType":382},{},[24416],{"data":24417,"marks":24418,"value":381,"nodeType":79},{},[],{"data":24420,"content":24421,"nodeType":84},{},[24422],{"data":24423,"marks":24424,"value":389,"nodeType":79},{},[],{"metadata":24426,"sys":24429,"fields":24434},{"tags":24427,"concepts":24428},[],[],{"space":24430,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24432,"publishedVersion":59,"revision":22,"locale":27},{"sys":24431},{"type":12,"linkType":13,"id":14},{"sys":24433},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24435},{"url":405,"details":24436,"fileName":411,"contentType":412},{"size":407,"image":24437},{"width":409,"height":410},{"sys":24439,"fields":24442},{"id":24440,"createdAt":24441},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":24443,"slug":24444,"articleIntro":-1,"category":24445},"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",[24446],{"metadata":24447,"sys":24450,"fields":24457},{"tags":24448,"concepts":24449},[],[],{"space":24451,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24453,"publishedVersion":360,"revision":59,"contentType":24455,"locale":27},{"sys":24452},{"type":12,"linkType":13,"id":14},{"sys":24454},{"id":20,"type":12,"linkType":21},{"sys":24456},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24458,"metaTitle":370,"metaDescription":371,"mainTitle":24459,"subtitle":390,"heroImage":24474,"ctaButton":413,"ctaLink":414},[369],{"data":24460,"content":24461,"nodeType":71},{},[24462,24468],{"data":24463,"content":24464,"nodeType":382},{},[24465],{"data":24466,"marks":24467,"value":381,"nodeType":79},{},[],{"data":24469,"content":24470,"nodeType":84},{},[24471],{"data":24472,"marks":24473,"value":389,"nodeType":79},{},[],{"metadata":24475,"sys":24478,"fields":24483},{"tags":24476,"concepts":24477},[],[],{"space":24479,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24481,"publishedVersion":59,"revision":22,"locale":27},{"sys":24480},{"type":12,"linkType":13,"id":14},{"sys":24482},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24484},{"url":405,"details":24485,"fileName":411,"contentType":412},{"size":407,"image":24486},{"width":409,"height":410},{"sys":24488,"fields":24491},{"id":24489,"createdAt":24490},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24492,"slug":24493,"articleIntro":24492,"category":24494},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24495],{"metadata":24496,"sys":24499,"fields":24506},{"tags":24497,"concepts":24498},[],[],{"space":24500,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24502,"publishedVersion":360,"revision":59,"contentType":24504,"locale":27},{"sys":24501},{"type":12,"linkType":13,"id":14},{"sys":24503},{"id":20,"type":12,"linkType":21},{"sys":24505},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24507,"metaTitle":370,"metaDescription":371,"mainTitle":24508,"subtitle":390,"heroImage":24523,"ctaButton":413,"ctaLink":414},[369],{"data":24509,"content":24510,"nodeType":71},{},[24511,24517],{"data":24512,"content":24513,"nodeType":382},{},[24514],{"data":24515,"marks":24516,"value":381,"nodeType":79},{},[],{"data":24518,"content":24519,"nodeType":84},{},[24520],{"data":24521,"marks":24522,"value":389,"nodeType":79},{},[],{"metadata":24524,"sys":24527,"fields":24532},{"tags":24525,"concepts":24526},[],[],{"space":24528,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24530,"publishedVersion":59,"revision":22,"locale":27},{"sys":24529},{"type":12,"linkType":13,"id":14},{"sys":24531},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24533},{"url":405,"details":24534,"fileName":411,"contentType":412},{"size":407,"image":24535},{"width":409,"height":410},{"sys":24537,"fields":24540},{"id":24538,"createdAt":24539},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":24541,"slug":24542,"articleIntro":-1,"category":24543},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[24544],{"metadata":24545,"sys":24548,"fields":24555},{"tags":24546,"concepts":24547},[],[],{"space":24549,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24551,"publishedVersion":360,"revision":59,"contentType":24553,"locale":27},{"sys":24550},{"type":12,"linkType":13,"id":14},{"sys":24552},{"id":20,"type":12,"linkType":21},{"sys":24554},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24556,"metaTitle":370,"metaDescription":371,"mainTitle":24557,"subtitle":390,"heroImage":24572,"ctaButton":413,"ctaLink":414},[369],{"data":24558,"content":24559,"nodeType":71},{},[24560,24566],{"data":24561,"content":24562,"nodeType":382},{},[24563],{"data":24564,"marks":24565,"value":381,"nodeType":79},{},[],{"data":24567,"content":24568,"nodeType":84},{},[24569],{"data":24570,"marks":24571,"value":389,"nodeType":79},{},[],{"metadata":24573,"sys":24576,"fields":24581},{"tags":24574,"concepts":24575},[],[],{"space":24577,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24579,"publishedVersion":59,"revision":22,"locale":27},{"sys":24578},{"type":12,"linkType":13,"id":14},{"sys":24580},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24582},{"url":405,"details":24583,"fileName":411,"contentType":412},{"size":407,"image":24584},{"width":409,"height":410},{"sys":24586,"fields":24589},{"id":24587,"createdAt":24588},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":24590,"slug":24591,"articleIntro":24590,"category":24592},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[24593],{"metadata":24594,"sys":24597,"fields":24604},{"tags":24595,"concepts":24596},[],[],{"space":24598,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24600,"publishedVersion":360,"revision":59,"contentType":24602,"locale":27},{"sys":24599},{"type":12,"linkType":13,"id":14},{"sys":24601},{"id":20,"type":12,"linkType":21},{"sys":24603},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24605,"metaTitle":370,"metaDescription":371,"mainTitle":24606,"subtitle":390,"heroImage":24621,"ctaButton":413,"ctaLink":414},[369],{"data":24607,"content":24608,"nodeType":71},{},[24609,24615],{"data":24610,"content":24611,"nodeType":382},{},[24612],{"data":24613,"marks":24614,"value":381,"nodeType":79},{},[],{"data":24616,"content":24617,"nodeType":84},{},[24618],{"data":24619,"marks":24620,"value":389,"nodeType":79},{},[],{"metadata":24622,"sys":24625,"fields":24630},{"tags":24623,"concepts":24624},[],[],{"space":24626,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24628,"publishedVersion":59,"revision":22,"locale":27},{"sys":24627},{"type":12,"linkType":13,"id":14},{"sys":24629},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24631},{"url":405,"details":24632,"fileName":411,"contentType":412},{"size":407,"image":24633},{"width":409,"height":410},{"sys":24635,"fields":24638},{"id":24636,"createdAt":24637},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":24639,"slug":24640,"articleIntro":24639,"category":24641},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[24642],{"metadata":24643,"sys":24646,"fields":24653},{"tags":24644,"concepts":24645},[],[],{"space":24647,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24649,"publishedVersion":360,"revision":59,"contentType":24651,"locale":27},{"sys":24648},{"type":12,"linkType":13,"id":14},{"sys":24650},{"id":20,"type":12,"linkType":21},{"sys":24652},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24654,"metaTitle":370,"metaDescription":371,"mainTitle":24655,"subtitle":390,"heroImage":24670,"ctaButton":413,"ctaLink":414},[369],{"data":24656,"content":24657,"nodeType":71},{},[24658,24664],{"data":24659,"content":24660,"nodeType":382},{},[24661],{"data":24662,"marks":24663,"value":381,"nodeType":79},{},[],{"data":24665,"content":24666,"nodeType":84},{},[24667],{"data":24668,"marks":24669,"value":389,"nodeType":79},{},[],{"metadata":24671,"sys":24674,"fields":24679},{"tags":24672,"concepts":24673},[],[],{"space":24675,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24677,"publishedVersion":59,"revision":22,"locale":27},{"sys":24676},{"type":12,"linkType":13,"id":14},{"sys":24678},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24680},{"url":405,"details":24681,"fileName":411,"contentType":412},{"size":407,"image":24682},{"width":409,"height":410},{"sys":24684,"fields":24687},{"id":24685,"createdAt":24686},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":24688,"slug":24689,"articleIntro":24688,"category":24690},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[24691],{"metadata":24692,"sys":24695,"fields":24702},{"tags":24693,"concepts":24694},[],[],{"space":24696,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24698,"publishedVersion":360,"revision":59,"contentType":24700,"locale":27},{"sys":24697},{"type":12,"linkType":13,"id":14},{"sys":24699},{"id":20,"type":12,"linkType":21},{"sys":24701},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24703,"metaTitle":370,"metaDescription":371,"mainTitle":24704,"subtitle":390,"heroImage":24719,"ctaButton":413,"ctaLink":414},[369],{"data":24705,"content":24706,"nodeType":71},{},[24707,24713],{"data":24708,"content":24709,"nodeType":382},{},[24710],{"data":24711,"marks":24712,"value":381,"nodeType":79},{},[],{"data":24714,"content":24715,"nodeType":84},{},[24716],{"data":24717,"marks":24718,"value":389,"nodeType":79},{},[],{"metadata":24720,"sys":24723,"fields":24728},{"tags":24721,"concepts":24722},[],[],{"space":24724,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24726,"publishedVersion":59,"revision":22,"locale":27},{"sys":24725},{"type":12,"linkType":13,"id":14},{"sys":24727},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24729},{"url":405,"details":24730,"fileName":411,"contentType":412},{"size":407,"image":24731},{"width":409,"height":410},{"sys":24733,"fields":24736},{"id":24734,"createdAt":24735},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":24737,"slug":24738,"articleIntro":24737,"category":24739},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[24740],{"metadata":24741,"sys":24744,"fields":24751},{"tags":24742,"concepts":24743},[],[],{"space":24745,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24747,"publishedVersion":360,"revision":59,"contentType":24749,"locale":27},{"sys":24746},{"type":12,"linkType":13,"id":14},{"sys":24748},{"id":20,"type":12,"linkType":21},{"sys":24750},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24752,"metaTitle":370,"metaDescription":371,"mainTitle":24753,"subtitle":390,"heroImage":24768,"ctaButton":413,"ctaLink":414},[369],{"data":24754,"content":24755,"nodeType":71},{},[24756,24762],{"data":24757,"content":24758,"nodeType":382},{},[24759],{"data":24760,"marks":24761,"value":381,"nodeType":79},{},[],{"data":24763,"content":24764,"nodeType":84},{},[24765],{"data":24766,"marks":24767,"value":389,"nodeType":79},{},[],{"metadata":24769,"sys":24772,"fields":24777},{"tags":24770,"concepts":24771},[],[],{"space":24773,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24775,"publishedVersion":59,"revision":22,"locale":27},{"sys":24774},{"type":12,"linkType":13,"id":14},{"sys":24776},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24778},{"url":405,"details":24779,"fileName":411,"contentType":412},{"size":407,"image":24780},{"width":409,"height":410},{"sys":24782,"fields":24785},{"id":24783,"createdAt":24784},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":24786,"slug":24787,"articleIntro":24786,"category":24788},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[24789],{"metadata":24790,"sys":24793,"fields":24800},{"tags":24791,"concepts":24792},[],[],{"space":24794,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24796,"publishedVersion":360,"revision":59,"contentType":24798,"locale":27},{"sys":24795},{"type":12,"linkType":13,"id":14},{"sys":24797},{"id":20,"type":12,"linkType":21},{"sys":24799},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24801,"metaTitle":370,"metaDescription":371,"mainTitle":24802,"subtitle":390,"heroImage":24817,"ctaButton":413,"ctaLink":414},[369],{"data":24803,"content":24804,"nodeType":71},{},[24805,24811],{"data":24806,"content":24807,"nodeType":382},{},[24808],{"data":24809,"marks":24810,"value":381,"nodeType":79},{},[],{"data":24812,"content":24813,"nodeType":84},{},[24814],{"data":24815,"marks":24816,"value":389,"nodeType":79},{},[],{"metadata":24818,"sys":24821,"fields":24826},{"tags":24819,"concepts":24820},[],[],{"space":24822,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24824,"publishedVersion":59,"revision":22,"locale":27},{"sys":24823},{"type":12,"linkType":13,"id":14},{"sys":24825},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24827},{"url":405,"details":24828,"fileName":411,"contentType":412},{"size":407,"image":24829},{"width":409,"height":410},{"sys":24831,"fields":24834},{"id":24832,"createdAt":24833},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":24835,"slug":24836,"articleIntro":-1,"category":24837},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[24838],{"metadata":24839,"sys":24842,"fields":24849},{"tags":24840,"concepts":24841},[],[],{"space":24843,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24845,"publishedVersion":360,"revision":59,"contentType":24847,"locale":27},{"sys":24844},{"type":12,"linkType":13,"id":14},{"sys":24846},{"id":20,"type":12,"linkType":21},{"sys":24848},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24850,"metaTitle":370,"metaDescription":371,"mainTitle":24851,"subtitle":390,"heroImage":24866,"ctaButton":413,"ctaLink":414},[369],{"data":24852,"content":24853,"nodeType":71},{},[24854,24860],{"data":24855,"content":24856,"nodeType":382},{},[24857],{"data":24858,"marks":24859,"value":381,"nodeType":79},{},[],{"data":24861,"content":24862,"nodeType":84},{},[24863],{"data":24864,"marks":24865,"value":389,"nodeType":79},{},[],{"metadata":24867,"sys":24870,"fields":24875},{"tags":24868,"concepts":24869},[],[],{"space":24871,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24873,"publishedVersion":59,"revision":22,"locale":27},{"sys":24872},{"type":12,"linkType":13,"id":14},{"sys":24874},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24876},{"url":405,"details":24877,"fileName":411,"contentType":412},{"size":407,"image":24878},{"width":409,"height":410},{"sys":24880,"fields":24883},{"id":24881,"createdAt":24882},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":24884,"slug":24885,"articleIntro":24884,"category":24886},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[24887],{"metadata":24888,"sys":24891,"fields":24898},{"tags":24889,"concepts":24890},[],[],{"space":24892,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24894,"publishedVersion":360,"revision":59,"contentType":24896,"locale":27},{"sys":24893},{"type":12,"linkType":13,"id":14},{"sys":24895},{"id":20,"type":12,"linkType":21},{"sys":24897},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24899,"metaTitle":370,"metaDescription":371,"mainTitle":24900,"subtitle":390,"heroImage":24915,"ctaButton":413,"ctaLink":414},[369],{"data":24901,"content":24902,"nodeType":71},{},[24903,24909],{"data":24904,"content":24905,"nodeType":382},{},[24906],{"data":24907,"marks":24908,"value":381,"nodeType":79},{},[],{"data":24910,"content":24911,"nodeType":84},{},[24912],{"data":24913,"marks":24914,"value":389,"nodeType":79},{},[],{"metadata":24916,"sys":24919,"fields":24924},{"tags":24917,"concepts":24918},[],[],{"space":24920,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24922,"publishedVersion":59,"revision":22,"locale":27},{"sys":24921},{"type":12,"linkType":13,"id":14},{"sys":24923},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24925},{"url":405,"details":24926,"fileName":411,"contentType":412},{"size":407,"image":24927},{"width":409,"height":410},{"sys":24929,"fields":24932},{"id":24930,"createdAt":24931},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":24933,"slug":24934,"articleIntro":-1,"category":24935},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[24936],{"metadata":24937,"sys":24940,"fields":24947},{"tags":24938,"concepts":24939},[],[],{"space":24941,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24943,"publishedVersion":360,"revision":59,"contentType":24945,"locale":27},{"sys":24942},{"type":12,"linkType":13,"id":14},{"sys":24944},{"id":20,"type":12,"linkType":21},{"sys":24946},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24948,"metaTitle":370,"metaDescription":371,"mainTitle":24949,"subtitle":390,"heroImage":24964,"ctaButton":413,"ctaLink":414},[369],{"data":24950,"content":24951,"nodeType":71},{},[24952,24958],{"data":24953,"content":24954,"nodeType":382},{},[24955],{"data":24956,"marks":24957,"value":381,"nodeType":79},{},[],{"data":24959,"content":24960,"nodeType":84},{},[24961],{"data":24962,"marks":24963,"value":389,"nodeType":79},{},[],{"metadata":24965,"sys":24968,"fields":24973},{"tags":24966,"concepts":24967},[],[],{"space":24969,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":24971,"publishedVersion":59,"revision":22,"locale":27},{"sys":24970},{"type":12,"linkType":13,"id":14},{"sys":24972},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":24974},{"url":405,"details":24975,"fileName":411,"contentType":412},{"size":407,"image":24976},{"width":409,"height":410},{"sys":24978,"fields":24981},{"id":24979,"createdAt":24980},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":24982,"slug":24983,"articleIntro":24982,"category":24984},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[24985],{"metadata":24986,"sys":24989,"fields":24996},{"tags":24987,"concepts":24988},[],[],{"space":24990,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":24992,"publishedVersion":360,"revision":59,"contentType":24994,"locale":27},{"sys":24991},{"type":12,"linkType":13,"id":14},{"sys":24993},{"id":20,"type":12,"linkType":21},{"sys":24995},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":24997,"metaTitle":370,"metaDescription":371,"mainTitle":24998,"subtitle":390,"heroImage":25013,"ctaButton":413,"ctaLink":414},[369],{"data":24999,"content":25000,"nodeType":71},{},[25001,25007],{"data":25002,"content":25003,"nodeType":382},{},[25004],{"data":25005,"marks":25006,"value":381,"nodeType":79},{},[],{"data":25008,"content":25009,"nodeType":84},{},[25010],{"data":25011,"marks":25012,"value":389,"nodeType":79},{},[],{"metadata":25014,"sys":25017,"fields":25022},{"tags":25015,"concepts":25016},[],[],{"space":25018,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25020,"publishedVersion":59,"revision":22,"locale":27},{"sys":25019},{"type":12,"linkType":13,"id":14},{"sys":25021},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25023},{"url":405,"details":25024,"fileName":411,"contentType":412},{"size":407,"image":25025},{"width":409,"height":410},{"sys":25027,"fields":25030},{"id":25028,"createdAt":25029},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":25031,"slug":25032,"articleIntro":25031,"category":25033},"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",[25034],{"metadata":25035,"sys":25038,"fields":25045},{"tags":25036,"concepts":25037},[],[],{"space":25039,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25041,"publishedVersion":360,"revision":59,"contentType":25043,"locale":27},{"sys":25040},{"type":12,"linkType":13,"id":14},{"sys":25042},{"id":20,"type":12,"linkType":21},{"sys":25044},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25046,"metaTitle":370,"metaDescription":371,"mainTitle":25047,"subtitle":390,"heroImage":25062,"ctaButton":413,"ctaLink":414},[369],{"data":25048,"content":25049,"nodeType":71},{},[25050,25056],{"data":25051,"content":25052,"nodeType":382},{},[25053],{"data":25054,"marks":25055,"value":381,"nodeType":79},{},[],{"data":25057,"content":25058,"nodeType":84},{},[25059],{"data":25060,"marks":25061,"value":389,"nodeType":79},{},[],{"metadata":25063,"sys":25066,"fields":25071},{"tags":25064,"concepts":25065},[],[],{"space":25067,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25069,"publishedVersion":59,"revision":22,"locale":27},{"sys":25068},{"type":12,"linkType":13,"id":14},{"sys":25070},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25072},{"url":405,"details":25073,"fileName":411,"contentType":412},{"size":407,"image":25074},{"width":409,"height":410},{"sys":25076,"fields":25079},{"id":25077,"createdAt":25078},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25080,"slug":25081,"articleIntro":-1,"category":25082},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25083],{"metadata":25084,"sys":25087,"fields":25094},{"tags":25085,"concepts":25086},[],[],{"space":25088,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25090,"publishedVersion":360,"revision":59,"contentType":25092,"locale":27},{"sys":25089},{"type":12,"linkType":13,"id":14},{"sys":25091},{"id":20,"type":12,"linkType":21},{"sys":25093},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25095,"metaTitle":370,"metaDescription":371,"mainTitle":25096,"subtitle":390,"heroImage":25111,"ctaButton":413,"ctaLink":414},[369],{"data":25097,"content":25098,"nodeType":71},{},[25099,25105],{"data":25100,"content":25101,"nodeType":382},{},[25102],{"data":25103,"marks":25104,"value":381,"nodeType":79},{},[],{"data":25106,"content":25107,"nodeType":84},{},[25108],{"data":25109,"marks":25110,"value":389,"nodeType":79},{},[],{"metadata":25112,"sys":25115,"fields":25120},{"tags":25113,"concepts":25114},[],[],{"space":25116,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25118,"publishedVersion":59,"revision":22,"locale":27},{"sys":25117},{"type":12,"linkType":13,"id":14},{"sys":25119},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25121},{"url":405,"details":25122,"fileName":411,"contentType":412},{"size":407,"image":25123},{"width":409,"height":410},{"sys":25125,"fields":25128},{"id":25126,"createdAt":25127},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":25129,"slug":25130,"articleIntro":-1,"category":25131},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[25132],{"metadata":25133,"sys":25136,"fields":25143},{"tags":25134,"concepts":25135},[],[],{"space":25137,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25139,"publishedVersion":360,"revision":59,"contentType":25141,"locale":27},{"sys":25138},{"type":12,"linkType":13,"id":14},{"sys":25140},{"id":20,"type":12,"linkType":21},{"sys":25142},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25144,"metaTitle":370,"metaDescription":371,"mainTitle":25145,"subtitle":390,"heroImage":25160,"ctaButton":413,"ctaLink":414},[369],{"data":25146,"content":25147,"nodeType":71},{},[25148,25154],{"data":25149,"content":25150,"nodeType":382},{},[25151],{"data":25152,"marks":25153,"value":381,"nodeType":79},{},[],{"data":25155,"content":25156,"nodeType":84},{},[25157],{"data":25158,"marks":25159,"value":389,"nodeType":79},{},[],{"metadata":25161,"sys":25164,"fields":25169},{"tags":25162,"concepts":25163},[],[],{"space":25165,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25167,"publishedVersion":59,"revision":22,"locale":27},{"sys":25166},{"type":12,"linkType":13,"id":14},{"sys":25168},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25170},{"url":405,"details":25171,"fileName":411,"contentType":412},{"size":407,"image":25172},{"width":409,"height":410},{"sys":25174,"fields":25177},{"id":25175,"createdAt":25176},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":25178,"slug":25179,"articleIntro":25178,"category":25180},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[25181],{"metadata":25182,"sys":25185,"fields":25192},{"tags":25183,"concepts":25184},[],[],{"space":25186,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25188,"publishedVersion":360,"revision":59,"contentType":25190,"locale":27},{"sys":25187},{"type":12,"linkType":13,"id":14},{"sys":25189},{"id":20,"type":12,"linkType":21},{"sys":25191},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25193,"metaTitle":370,"metaDescription":371,"mainTitle":25194,"subtitle":390,"heroImage":25209,"ctaButton":413,"ctaLink":414},[369],{"data":25195,"content":25196,"nodeType":71},{},[25197,25203],{"data":25198,"content":25199,"nodeType":382},{},[25200],{"data":25201,"marks":25202,"value":381,"nodeType":79},{},[],{"data":25204,"content":25205,"nodeType":84},{},[25206],{"data":25207,"marks":25208,"value":389,"nodeType":79},{},[],{"metadata":25210,"sys":25213,"fields":25218},{"tags":25211,"concepts":25212},[],[],{"space":25214,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25216,"publishedVersion":59,"revision":22,"locale":27},{"sys":25215},{"type":12,"linkType":13,"id":14},{"sys":25217},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25219},{"url":405,"details":25220,"fileName":411,"contentType":412},{"size":407,"image":25221},{"width":409,"height":410},{"sys":25223,"fields":25226},{"id":25224,"createdAt":25225},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":25227,"slug":25228,"articleIntro":25227,"category":25229},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[25230],{"metadata":25231,"sys":25234,"fields":25241},{"tags":25232,"concepts":25233},[],[],{"space":25235,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25237,"publishedVersion":360,"revision":59,"contentType":25239,"locale":27},{"sys":25236},{"type":12,"linkType":13,"id":14},{"sys":25238},{"id":20,"type":12,"linkType":21},{"sys":25240},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25242,"metaTitle":370,"metaDescription":371,"mainTitle":25243,"subtitle":390,"heroImage":25258,"ctaButton":413,"ctaLink":414},[369],{"data":25244,"content":25245,"nodeType":71},{},[25246,25252],{"data":25247,"content":25248,"nodeType":382},{},[25249],{"data":25250,"marks":25251,"value":381,"nodeType":79},{},[],{"data":25253,"content":25254,"nodeType":84},{},[25255],{"data":25256,"marks":25257,"value":389,"nodeType":79},{},[],{"metadata":25259,"sys":25262,"fields":25267},{"tags":25260,"concepts":25261},[],[],{"space":25263,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25265,"publishedVersion":59,"revision":22,"locale":27},{"sys":25264},{"type":12,"linkType":13,"id":14},{"sys":25266},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25268},{"url":405,"details":25269,"fileName":411,"contentType":412},{"size":407,"image":25270},{"width":409,"height":410},{"sys":25272,"fields":25275},{"id":25273,"createdAt":25274},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":25276,"slug":25277,"articleIntro":25276,"category":25278},"472 - Comptes d'attente","compte-472-comptes-d-attente",[25279],{"metadata":25280,"sys":25283,"fields":25290},{"tags":25281,"concepts":25282},[],[],{"space":25284,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25286,"publishedVersion":360,"revision":59,"contentType":25288,"locale":27},{"sys":25285},{"type":12,"linkType":13,"id":14},{"sys":25287},{"id":20,"type":12,"linkType":21},{"sys":25289},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25291,"metaTitle":370,"metaDescription":371,"mainTitle":25292,"subtitle":390,"heroImage":25307,"ctaButton":413,"ctaLink":414},[369],{"data":25293,"content":25294,"nodeType":71},{},[25295,25301],{"data":25296,"content":25297,"nodeType":382},{},[25298],{"data":25299,"marks":25300,"value":381,"nodeType":79},{},[],{"data":25302,"content":25303,"nodeType":84},{},[25304],{"data":25305,"marks":25306,"value":389,"nodeType":79},{},[],{"metadata":25308,"sys":25311,"fields":25316},{"tags":25309,"concepts":25310},[],[],{"space":25312,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25314,"publishedVersion":59,"revision":22,"locale":27},{"sys":25313},{"type":12,"linkType":13,"id":14},{"sys":25315},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25317},{"url":405,"details":25318,"fileName":411,"contentType":412},{"size":407,"image":25319},{"width":409,"height":410},{"sys":25321,"fields":25324},{"id":25322,"createdAt":25323},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":25325,"slug":25326,"articleIntro":25325,"category":25327},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[25328],{"metadata":25329,"sys":25332,"fields":25339},{"tags":25330,"concepts":25331},[],[],{"space":25333,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25335,"publishedVersion":360,"revision":59,"contentType":25337,"locale":27},{"sys":25334},{"type":12,"linkType":13,"id":14},{"sys":25336},{"id":20,"type":12,"linkType":21},{"sys":25338},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25340,"metaTitle":370,"metaDescription":371,"mainTitle":25341,"subtitle":390,"heroImage":25356,"ctaButton":413,"ctaLink":414},[369],{"data":25342,"content":25343,"nodeType":71},{},[25344,25350],{"data":25345,"content":25346,"nodeType":382},{},[25347],{"data":25348,"marks":25349,"value":381,"nodeType":79},{},[],{"data":25351,"content":25352,"nodeType":84},{},[25353],{"data":25354,"marks":25355,"value":389,"nodeType":79},{},[],{"metadata":25357,"sys":25360,"fields":25365},{"tags":25358,"concepts":25359},[],[],{"space":25361,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25363,"publishedVersion":59,"revision":22,"locale":27},{"sys":25362},{"type":12,"linkType":13,"id":14},{"sys":25364},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25366},{"url":405,"details":25367,"fileName":411,"contentType":412},{"size":407,"image":25368},{"width":409,"height":410},{"sys":25370,"fields":25373},{"id":25371,"createdAt":25372},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":25374,"slug":25375,"articleIntro":25374,"category":25376},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[25377],{"metadata":25378,"sys":25381,"fields":25388},{"tags":25379,"concepts":25380},[],[],{"space":25382,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25384,"publishedVersion":360,"revision":59,"contentType":25386,"locale":27},{"sys":25383},{"type":12,"linkType":13,"id":14},{"sys":25385},{"id":20,"type":12,"linkType":21},{"sys":25387},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25389,"metaTitle":370,"metaDescription":371,"mainTitle":25390,"subtitle":390,"heroImage":25405,"ctaButton":413,"ctaLink":414},[369],{"data":25391,"content":25392,"nodeType":71},{},[25393,25399],{"data":25394,"content":25395,"nodeType":382},{},[25396],{"data":25397,"marks":25398,"value":381,"nodeType":79},{},[],{"data":25400,"content":25401,"nodeType":84},{},[25402],{"data":25403,"marks":25404,"value":389,"nodeType":79},{},[],{"metadata":25406,"sys":25409,"fields":25414},{"tags":25407,"concepts":25408},[],[],{"space":25410,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25412,"publishedVersion":59,"revision":22,"locale":27},{"sys":25411},{"type":12,"linkType":13,"id":14},{"sys":25413},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25415},{"url":405,"details":25416,"fileName":411,"contentType":412},{"size":407,"image":25417},{"width":409,"height":410},{"sys":25419,"fields":25422},{"id":25420,"createdAt":25421},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25423,"slug":25424,"articleIntro":25423,"category":25425},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25426],{"metadata":25427,"sys":25430,"fields":25437},{"tags":25428,"concepts":25429},[],[],{"space":25431,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25433,"publishedVersion":360,"revision":59,"contentType":25435,"locale":27},{"sys":25432},{"type":12,"linkType":13,"id":14},{"sys":25434},{"id":20,"type":12,"linkType":21},{"sys":25436},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25438,"metaTitle":370,"metaDescription":371,"mainTitle":25439,"subtitle":390,"heroImage":25454,"ctaButton":413,"ctaLink":414},[369],{"data":25440,"content":25441,"nodeType":71},{},[25442,25448],{"data":25443,"content":25444,"nodeType":382},{},[25445],{"data":25446,"marks":25447,"value":381,"nodeType":79},{},[],{"data":25449,"content":25450,"nodeType":84},{},[25451],{"data":25452,"marks":25453,"value":389,"nodeType":79},{},[],{"metadata":25455,"sys":25458,"fields":25463},{"tags":25456,"concepts":25457},[],[],{"space":25459,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25461,"publishedVersion":59,"revision":22,"locale":27},{"sys":25460},{"type":12,"linkType":13,"id":14},{"sys":25462},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25464},{"url":405,"details":25465,"fileName":411,"contentType":412},{"size":407,"image":25466},{"width":409,"height":410},{"sys":25468,"fields":25471},{"id":25469,"createdAt":25470},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":25472,"slug":25473,"articleIntro":-1,"category":25474},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[25475],{"metadata":25476,"sys":25479,"fields":25486},{"tags":25477,"concepts":25478},[],[],{"space":25480,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25482,"publishedVersion":360,"revision":59,"contentType":25484,"locale":27},{"sys":25481},{"type":12,"linkType":13,"id":14},{"sys":25483},{"id":20,"type":12,"linkType":21},{"sys":25485},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25487,"metaTitle":370,"metaDescription":371,"mainTitle":25488,"subtitle":390,"heroImage":25503,"ctaButton":413,"ctaLink":414},[369],{"data":25489,"content":25490,"nodeType":71},{},[25491,25497],{"data":25492,"content":25493,"nodeType":382},{},[25494],{"data":25495,"marks":25496,"value":381,"nodeType":79},{},[],{"data":25498,"content":25499,"nodeType":84},{},[25500],{"data":25501,"marks":25502,"value":389,"nodeType":79},{},[],{"metadata":25504,"sys":25507,"fields":25512},{"tags":25505,"concepts":25506},[],[],{"space":25508,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25510,"publishedVersion":59,"revision":22,"locale":27},{"sys":25509},{"type":12,"linkType":13,"id":14},{"sys":25511},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25513},{"url":405,"details":25514,"fileName":411,"contentType":412},{"size":407,"image":25515},{"width":409,"height":410},{"sys":25517,"fields":25520},{"id":25518,"createdAt":25519},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":25521,"slug":25522,"articleIntro":25521,"category":25523},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[25524],{"metadata":25525,"sys":25528,"fields":25535},{"tags":25526,"concepts":25527},[],[],{"space":25529,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25531,"publishedVersion":360,"revision":59,"contentType":25533,"locale":27},{"sys":25530},{"type":12,"linkType":13,"id":14},{"sys":25532},{"id":20,"type":12,"linkType":21},{"sys":25534},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25536,"metaTitle":370,"metaDescription":371,"mainTitle":25537,"subtitle":390,"heroImage":25552,"ctaButton":413,"ctaLink":414},[369],{"data":25538,"content":25539,"nodeType":71},{},[25540,25546],{"data":25541,"content":25542,"nodeType":382},{},[25543],{"data":25544,"marks":25545,"value":381,"nodeType":79},{},[],{"data":25547,"content":25548,"nodeType":84},{},[25549],{"data":25550,"marks":25551,"value":389,"nodeType":79},{},[],{"metadata":25553,"sys":25556,"fields":25561},{"tags":25554,"concepts":25555},[],[],{"space":25557,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25559,"publishedVersion":59,"revision":22,"locale":27},{"sys":25558},{"type":12,"linkType":13,"id":14},{"sys":25560},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25562},{"url":405,"details":25563,"fileName":411,"contentType":412},{"size":407,"image":25564},{"width":409,"height":410},{"sys":25566,"fields":25569},{"id":25567,"createdAt":25568},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":25570,"slug":25571,"articleIntro":25570,"category":25572},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[25573],{"metadata":25574,"sys":25577,"fields":25584},{"tags":25575,"concepts":25576},[],[],{"space":25578,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25580,"publishedVersion":360,"revision":59,"contentType":25582,"locale":27},{"sys":25579},{"type":12,"linkType":13,"id":14},{"sys":25581},{"id":20,"type":12,"linkType":21},{"sys":25583},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25585,"metaTitle":370,"metaDescription":371,"mainTitle":25586,"subtitle":390,"heroImage":25601,"ctaButton":413,"ctaLink":414},[369],{"data":25587,"content":25588,"nodeType":71},{},[25589,25595],{"data":25590,"content":25591,"nodeType":382},{},[25592],{"data":25593,"marks":25594,"value":381,"nodeType":79},{},[],{"data":25596,"content":25597,"nodeType":84},{},[25598],{"data":25599,"marks":25600,"value":389,"nodeType":79},{},[],{"metadata":25602,"sys":25605,"fields":25610},{"tags":25603,"concepts":25604},[],[],{"space":25606,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25608,"publishedVersion":59,"revision":22,"locale":27},{"sys":25607},{"type":12,"linkType":13,"id":14},{"sys":25609},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25611},{"url":405,"details":25612,"fileName":411,"contentType":412},{"size":407,"image":25613},{"width":409,"height":410},{"sys":25615,"fields":25618},{"id":25616,"createdAt":25617},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":25619,"slug":25620,"articleIntro":25619,"category":25621},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[25622],{"metadata":25623,"sys":25626,"fields":25633},{"tags":25624,"concepts":25625},[],[],{"space":25627,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25629,"publishedVersion":360,"revision":59,"contentType":25631,"locale":27},{"sys":25628},{"type":12,"linkType":13,"id":14},{"sys":25630},{"id":20,"type":12,"linkType":21},{"sys":25632},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25634,"metaTitle":370,"metaDescription":371,"mainTitle":25635,"subtitle":390,"heroImage":25650,"ctaButton":413,"ctaLink":414},[369],{"data":25636,"content":25637,"nodeType":71},{},[25638,25644],{"data":25639,"content":25640,"nodeType":382},{},[25641],{"data":25642,"marks":25643,"value":381,"nodeType":79},{},[],{"data":25645,"content":25646,"nodeType":84},{},[25647],{"data":25648,"marks":25649,"value":389,"nodeType":79},{},[],{"metadata":25651,"sys":25654,"fields":25659},{"tags":25652,"concepts":25653},[],[],{"space":25655,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25657,"publishedVersion":59,"revision":22,"locale":27},{"sys":25656},{"type":12,"linkType":13,"id":14},{"sys":25658},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25660},{"url":405,"details":25661,"fileName":411,"contentType":412},{"size":407,"image":25662},{"width":409,"height":410},{"sys":25664,"fields":25667},{"id":25665,"createdAt":25666},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":25668,"slug":25669,"articleIntro":25668,"category":25670},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[25671],{"metadata":25672,"sys":25675,"fields":25682},{"tags":25673,"concepts":25674},[],[],{"space":25676,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25678,"publishedVersion":360,"revision":59,"contentType":25680,"locale":27},{"sys":25677},{"type":12,"linkType":13,"id":14},{"sys":25679},{"id":20,"type":12,"linkType":21},{"sys":25681},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25683,"metaTitle":370,"metaDescription":371,"mainTitle":25684,"subtitle":390,"heroImage":25699,"ctaButton":413,"ctaLink":414},[369],{"data":25685,"content":25686,"nodeType":71},{},[25687,25693],{"data":25688,"content":25689,"nodeType":382},{},[25690],{"data":25691,"marks":25692,"value":381,"nodeType":79},{},[],{"data":25694,"content":25695,"nodeType":84},{},[25696],{"data":25697,"marks":25698,"value":389,"nodeType":79},{},[],{"metadata":25700,"sys":25703,"fields":25708},{"tags":25701,"concepts":25702},[],[],{"space":25704,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25706,"publishedVersion":59,"revision":22,"locale":27},{"sys":25705},{"type":12,"linkType":13,"id":14},{"sys":25707},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25709},{"url":405,"details":25710,"fileName":411,"contentType":412},{"size":407,"image":25711},{"width":409,"height":410},{"sys":25713,"fields":25716},{"id":25714,"createdAt":25715},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":25717,"slug":25718,"articleIntro":25717,"category":25719},"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",[25720],{"metadata":25721,"sys":25724,"fields":25731},{"tags":25722,"concepts":25723},[],[],{"space":25725,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25727,"publishedVersion":360,"revision":59,"contentType":25729,"locale":27},{"sys":25726},{"type":12,"linkType":13,"id":14},{"sys":25728},{"id":20,"type":12,"linkType":21},{"sys":25730},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25732,"metaTitle":370,"metaDescription":371,"mainTitle":25733,"subtitle":390,"heroImage":25748,"ctaButton":413,"ctaLink":414},[369],{"data":25734,"content":25735,"nodeType":71},{},[25736,25742],{"data":25737,"content":25738,"nodeType":382},{},[25739],{"data":25740,"marks":25741,"value":381,"nodeType":79},{},[],{"data":25743,"content":25744,"nodeType":84},{},[25745],{"data":25746,"marks":25747,"value":389,"nodeType":79},{},[],{"metadata":25749,"sys":25752,"fields":25757},{"tags":25750,"concepts":25751},[],[],{"space":25753,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25755,"publishedVersion":59,"revision":22,"locale":27},{"sys":25754},{"type":12,"linkType":13,"id":14},{"sys":25756},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25758},{"url":405,"details":25759,"fileName":411,"contentType":412},{"size":407,"image":25760},{"width":409,"height":410},{"sys":25762,"fields":25765},{"id":25763,"createdAt":25764},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":25766,"slug":25767,"articleIntro":25766,"category":25768},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[25769],{"metadata":25770,"sys":25773,"fields":25780},{"tags":25771,"concepts":25772},[],[],{"space":25774,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25776,"publishedVersion":360,"revision":59,"contentType":25778,"locale":27},{"sys":25775},{"type":12,"linkType":13,"id":14},{"sys":25777},{"id":20,"type":12,"linkType":21},{"sys":25779},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25781,"metaTitle":370,"metaDescription":371,"mainTitle":25782,"subtitle":390,"heroImage":25797,"ctaButton":413,"ctaLink":414},[369],{"data":25783,"content":25784,"nodeType":71},{},[25785,25791],{"data":25786,"content":25787,"nodeType":382},{},[25788],{"data":25789,"marks":25790,"value":381,"nodeType":79},{},[],{"data":25792,"content":25793,"nodeType":84},{},[25794],{"data":25795,"marks":25796,"value":389,"nodeType":79},{},[],{"metadata":25798,"sys":25801,"fields":25806},{"tags":25799,"concepts":25800},[],[],{"space":25802,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25804,"publishedVersion":59,"revision":22,"locale":27},{"sys":25803},{"type":12,"linkType":13,"id":14},{"sys":25805},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25807},{"url":405,"details":25808,"fileName":411,"contentType":412},{"size":407,"image":25809},{"width":409,"height":410},{"sys":25811,"fields":25814},{"id":25812,"createdAt":25813},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":25815,"slug":25816,"articleIntro":25815,"category":25817},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[25818],{"metadata":25819,"sys":25822,"fields":25829},{"tags":25820,"concepts":25821},[],[],{"space":25823,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25825,"publishedVersion":360,"revision":59,"contentType":25827,"locale":27},{"sys":25824},{"type":12,"linkType":13,"id":14},{"sys":25826},{"id":20,"type":12,"linkType":21},{"sys":25828},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25830,"metaTitle":370,"metaDescription":371,"mainTitle":25831,"subtitle":390,"heroImage":25846,"ctaButton":413,"ctaLink":414},[369],{"data":25832,"content":25833,"nodeType":71},{},[25834,25840],{"data":25835,"content":25836,"nodeType":382},{},[25837],{"data":25838,"marks":25839,"value":381,"nodeType":79},{},[],{"data":25841,"content":25842,"nodeType":84},{},[25843],{"data":25844,"marks":25845,"value":389,"nodeType":79},{},[],{"metadata":25847,"sys":25850,"fields":25855},{"tags":25848,"concepts":25849},[],[],{"space":25851,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25853,"publishedVersion":59,"revision":22,"locale":27},{"sys":25852},{"type":12,"linkType":13,"id":14},{"sys":25854},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25856},{"url":405,"details":25857,"fileName":411,"contentType":412},{"size":407,"image":25858},{"width":409,"height":410},{"sys":25860,"fields":25863},{"id":25861,"createdAt":25862},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":25864,"slug":25865,"articleIntro":25864,"category":25866},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[25867],{"metadata":25868,"sys":25871,"fields":25878},{"tags":25869,"concepts":25870},[],[],{"space":25872,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25874,"publishedVersion":360,"revision":59,"contentType":25876,"locale":27},{"sys":25873},{"type":12,"linkType":13,"id":14},{"sys":25875},{"id":20,"type":12,"linkType":21},{"sys":25877},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25879,"metaTitle":370,"metaDescription":371,"mainTitle":25880,"subtitle":390,"heroImage":25895,"ctaButton":413,"ctaLink":414},[369],{"data":25881,"content":25882,"nodeType":71},{},[25883,25889],{"data":25884,"content":25885,"nodeType":382},{},[25886],{"data":25887,"marks":25888,"value":381,"nodeType":79},{},[],{"data":25890,"content":25891,"nodeType":84},{},[25892],{"data":25893,"marks":25894,"value":389,"nodeType":79},{},[],{"metadata":25896,"sys":25899,"fields":25904},{"tags":25897,"concepts":25898},[],[],{"space":25900,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25902,"publishedVersion":59,"revision":22,"locale":27},{"sys":25901},{"type":12,"linkType":13,"id":14},{"sys":25903},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25905},{"url":405,"details":25906,"fileName":411,"contentType":412},{"size":407,"image":25907},{"width":409,"height":410},{"sys":25909,"fields":25912},{"id":25910,"createdAt":25911},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":25913,"slug":25914,"articleIntro":-1,"category":25915},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[25916],{"metadata":25917,"sys":25920,"fields":25927},{"tags":25918,"concepts":25919},[],[],{"space":25921,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25923,"publishedVersion":360,"revision":59,"contentType":25925,"locale":27},{"sys":25922},{"type":12,"linkType":13,"id":14},{"sys":25924},{"id":20,"type":12,"linkType":21},{"sys":25926},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25928,"metaTitle":370,"metaDescription":371,"mainTitle":25929,"subtitle":390,"heroImage":25944,"ctaButton":413,"ctaLink":414},[369],{"data":25930,"content":25931,"nodeType":71},{},[25932,25938],{"data":25933,"content":25934,"nodeType":382},{},[25935],{"data":25936,"marks":25937,"value":381,"nodeType":79},{},[],{"data":25939,"content":25940,"nodeType":84},{},[25941],{"data":25942,"marks":25943,"value":389,"nodeType":79},{},[],{"metadata":25945,"sys":25948,"fields":25953},{"tags":25946,"concepts":25947},[],[],{"space":25949,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":25951,"publishedVersion":59,"revision":22,"locale":27},{"sys":25950},{"type":12,"linkType":13,"id":14},{"sys":25952},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":25954},{"url":405,"details":25955,"fileName":411,"contentType":412},{"size":407,"image":25956},{"width":409,"height":410},{"sys":25958,"fields":25961},{"id":25959,"createdAt":25960},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":25962,"slug":25963,"articleIntro":25962,"category":25964},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[25965],{"metadata":25966,"sys":25969,"fields":25976},{"tags":25967,"concepts":25968},[],[],{"space":25970,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":25972,"publishedVersion":360,"revision":59,"contentType":25974,"locale":27},{"sys":25971},{"type":12,"linkType":13,"id":14},{"sys":25973},{"id":20,"type":12,"linkType":21},{"sys":25975},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":25977,"metaTitle":370,"metaDescription":371,"mainTitle":25978,"subtitle":390,"heroImage":25993,"ctaButton":413,"ctaLink":414},[369],{"data":25979,"content":25980,"nodeType":71},{},[25981,25987],{"data":25982,"content":25983,"nodeType":382},{},[25984],{"data":25985,"marks":25986,"value":381,"nodeType":79},{},[],{"data":25988,"content":25989,"nodeType":84},{},[25990],{"data":25991,"marks":25992,"value":389,"nodeType":79},{},[],{"metadata":25994,"sys":25997,"fields":26002},{"tags":25995,"concepts":25996},[],[],{"space":25998,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26000,"publishedVersion":59,"revision":22,"locale":27},{"sys":25999},{"type":12,"linkType":13,"id":14},{"sys":26001},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26003},{"url":405,"details":26004,"fileName":411,"contentType":412},{"size":407,"image":26005},{"width":409,"height":410},{"sys":26007,"fields":26010},{"id":26008,"createdAt":26009},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":26011,"slug":26012,"articleIntro":26011,"category":26013},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[26014],{"metadata":26015,"sys":26018,"fields":26025},{"tags":26016,"concepts":26017},[],[],{"space":26019,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26021,"publishedVersion":360,"revision":59,"contentType":26023,"locale":27},{"sys":26020},{"type":12,"linkType":13,"id":14},{"sys":26022},{"id":20,"type":12,"linkType":21},{"sys":26024},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26026,"metaTitle":370,"metaDescription":371,"mainTitle":26027,"subtitle":390,"heroImage":26042,"ctaButton":413,"ctaLink":414},[369],{"data":26028,"content":26029,"nodeType":71},{},[26030,26036],{"data":26031,"content":26032,"nodeType":382},{},[26033],{"data":26034,"marks":26035,"value":381,"nodeType":79},{},[],{"data":26037,"content":26038,"nodeType":84},{},[26039],{"data":26040,"marks":26041,"value":389,"nodeType":79},{},[],{"metadata":26043,"sys":26046,"fields":26051},{"tags":26044,"concepts":26045},[],[],{"space":26047,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26049,"publishedVersion":59,"revision":22,"locale":27},{"sys":26048},{"type":12,"linkType":13,"id":14},{"sys":26050},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26052},{"url":405,"details":26053,"fileName":411,"contentType":412},{"size":407,"image":26054},{"width":409,"height":410},{"sys":26056,"fields":26059},{"id":26057,"createdAt":26058},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26060,"slug":26061,"articleIntro":26060,"category":26062},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26063],{"metadata":26064,"sys":26067,"fields":26074},{"tags":26065,"concepts":26066},[],[],{"space":26068,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26070,"publishedVersion":360,"revision":59,"contentType":26072,"locale":27},{"sys":26069},{"type":12,"linkType":13,"id":14},{"sys":26071},{"id":20,"type":12,"linkType":21},{"sys":26073},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26075,"metaTitle":370,"metaDescription":371,"mainTitle":26076,"subtitle":390,"heroImage":26091,"ctaButton":413,"ctaLink":414},[369],{"data":26077,"content":26078,"nodeType":71},{},[26079,26085],{"data":26080,"content":26081,"nodeType":382},{},[26082],{"data":26083,"marks":26084,"value":381,"nodeType":79},{},[],{"data":26086,"content":26087,"nodeType":84},{},[26088],{"data":26089,"marks":26090,"value":389,"nodeType":79},{},[],{"metadata":26092,"sys":26095,"fields":26100},{"tags":26093,"concepts":26094},[],[],{"space":26096,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26098,"publishedVersion":59,"revision":22,"locale":27},{"sys":26097},{"type":12,"linkType":13,"id":14},{"sys":26099},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26101},{"url":405,"details":26102,"fileName":411,"contentType":412},{"size":407,"image":26103},{"width":409,"height":410},{"sys":26105,"fields":26108},{"id":26106,"createdAt":26107},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":26109,"slug":26110,"articleIntro":26109,"category":26111},"Compte 213 - Constructions","compte-213-constructions",[26112],{"metadata":26113,"sys":26116,"fields":26123},{"tags":26114,"concepts":26115},[],[],{"space":26117,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26119,"publishedVersion":360,"revision":59,"contentType":26121,"locale":27},{"sys":26118},{"type":12,"linkType":13,"id":14},{"sys":26120},{"id":20,"type":12,"linkType":21},{"sys":26122},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26124,"metaTitle":370,"metaDescription":371,"mainTitle":26125,"subtitle":390,"heroImage":26140,"ctaButton":413,"ctaLink":414},[369],{"data":26126,"content":26127,"nodeType":71},{},[26128,26134],{"data":26129,"content":26130,"nodeType":382},{},[26131],{"data":26132,"marks":26133,"value":381,"nodeType":79},{},[],{"data":26135,"content":26136,"nodeType":84},{},[26137],{"data":26138,"marks":26139,"value":389,"nodeType":79},{},[],{"metadata":26141,"sys":26144,"fields":26149},{"tags":26142,"concepts":26143},[],[],{"space":26145,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26147,"publishedVersion":59,"revision":22,"locale":27},{"sys":26146},{"type":12,"linkType":13,"id":14},{"sys":26148},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26150},{"url":405,"details":26151,"fileName":411,"contentType":412},{"size":407,"image":26152},{"width":409,"height":410},{"sys":26154,"fields":26157},{"id":26155,"createdAt":26156},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":26158,"slug":26159,"articleIntro":26158,"category":26160},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[26161],{"metadata":26162,"sys":26165,"fields":26172},{"tags":26163,"concepts":26164},[],[],{"space":26166,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26168,"publishedVersion":360,"revision":59,"contentType":26170,"locale":27},{"sys":26167},{"type":12,"linkType":13,"id":14},{"sys":26169},{"id":20,"type":12,"linkType":21},{"sys":26171},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26173,"metaTitle":370,"metaDescription":371,"mainTitle":26174,"subtitle":390,"heroImage":26189,"ctaButton":413,"ctaLink":414},[369],{"data":26175,"content":26176,"nodeType":71},{},[26177,26183],{"data":26178,"content":26179,"nodeType":382},{},[26180],{"data":26181,"marks":26182,"value":381,"nodeType":79},{},[],{"data":26184,"content":26185,"nodeType":84},{},[26186],{"data":26187,"marks":26188,"value":389,"nodeType":79},{},[],{"metadata":26190,"sys":26193,"fields":26198},{"tags":26191,"concepts":26192},[],[],{"space":26194,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26196,"publishedVersion":59,"revision":22,"locale":27},{"sys":26195},{"type":12,"linkType":13,"id":14},{"sys":26197},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26199},{"url":405,"details":26200,"fileName":411,"contentType":412},{"size":407,"image":26201},{"width":409,"height":410},{"sys":26203,"fields":26206},{"id":26204,"createdAt":26205},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":26207,"slug":26208,"articleIntro":26207,"category":26209},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[26210],{"metadata":26211,"sys":26214,"fields":26221},{"tags":26212,"concepts":26213},[],[],{"space":26215,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26217,"publishedVersion":360,"revision":59,"contentType":26219,"locale":27},{"sys":26216},{"type":12,"linkType":13,"id":14},{"sys":26218},{"id":20,"type":12,"linkType":21},{"sys":26220},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26222,"metaTitle":370,"metaDescription":371,"mainTitle":26223,"subtitle":390,"heroImage":26238,"ctaButton":413,"ctaLink":414},[369],{"data":26224,"content":26225,"nodeType":71},{},[26226,26232],{"data":26227,"content":26228,"nodeType":382},{},[26229],{"data":26230,"marks":26231,"value":381,"nodeType":79},{},[],{"data":26233,"content":26234,"nodeType":84},{},[26235],{"data":26236,"marks":26237,"value":389,"nodeType":79},{},[],{"metadata":26239,"sys":26242,"fields":26247},{"tags":26240,"concepts":26241},[],[],{"space":26243,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26245,"publishedVersion":59,"revision":22,"locale":27},{"sys":26244},{"type":12,"linkType":13,"id":14},{"sys":26246},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26248},{"url":405,"details":26249,"fileName":411,"contentType":412},{"size":407,"image":26250},{"width":409,"height":410},{"sys":26252,"fields":26255},{"id":26253,"createdAt":26254},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":26256,"slug":26257,"articleIntro":26256,"category":26258},"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",[26259],{"metadata":26260,"sys":26263,"fields":26270},{"tags":26261,"concepts":26262},[],[],{"space":26264,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26266,"publishedVersion":360,"revision":59,"contentType":26268,"locale":27},{"sys":26265},{"type":12,"linkType":13,"id":14},{"sys":26267},{"id":20,"type":12,"linkType":21},{"sys":26269},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26271,"metaTitle":370,"metaDescription":371,"mainTitle":26272,"subtitle":390,"heroImage":26287,"ctaButton":413,"ctaLink":414},[369],{"data":26273,"content":26274,"nodeType":71},{},[26275,26281],{"data":26276,"content":26277,"nodeType":382},{},[26278],{"data":26279,"marks":26280,"value":381,"nodeType":79},{},[],{"data":26282,"content":26283,"nodeType":84},{},[26284],{"data":26285,"marks":26286,"value":389,"nodeType":79},{},[],{"metadata":26288,"sys":26291,"fields":26296},{"tags":26289,"concepts":26290},[],[],{"space":26292,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26294,"publishedVersion":59,"revision":22,"locale":27},{"sys":26293},{"type":12,"linkType":13,"id":14},{"sys":26295},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26297},{"url":405,"details":26298,"fileName":411,"contentType":412},{"size":407,"image":26299},{"width":409,"height":410},{"sys":26301,"fields":26304},{"id":26302,"createdAt":26303},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":26305,"slug":26306,"articleIntro":26305,"category":26307},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[26308],{"metadata":26309,"sys":26312,"fields":26319},{"tags":26310,"concepts":26311},[],[],{"space":26313,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26315,"publishedVersion":360,"revision":59,"contentType":26317,"locale":27},{"sys":26314},{"type":12,"linkType":13,"id":14},{"sys":26316},{"id":20,"type":12,"linkType":21},{"sys":26318},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26320,"metaTitle":370,"metaDescription":371,"mainTitle":26321,"subtitle":390,"heroImage":26336,"ctaButton":413,"ctaLink":414},[369],{"data":26322,"content":26323,"nodeType":71},{},[26324,26330],{"data":26325,"content":26326,"nodeType":382},{},[26327],{"data":26328,"marks":26329,"value":381,"nodeType":79},{},[],{"data":26331,"content":26332,"nodeType":84},{},[26333],{"data":26334,"marks":26335,"value":389,"nodeType":79},{},[],{"metadata":26337,"sys":26340,"fields":26345},{"tags":26338,"concepts":26339},[],[],{"space":26341,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26343,"publishedVersion":59,"revision":22,"locale":27},{"sys":26342},{"type":12,"linkType":13,"id":14},{"sys":26344},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26346},{"url":405,"details":26347,"fileName":411,"contentType":412},{"size":407,"image":26348},{"width":409,"height":410},{"sys":26350,"fields":26353},{"id":26351,"createdAt":26352},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":26354,"slug":26355,"articleIntro":26356,"category":26357},"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.",[26358],{"metadata":26359,"sys":26362,"fields":26369},{"tags":26360,"concepts":26361},[],[],{"space":26363,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26365,"publishedVersion":360,"revision":59,"contentType":26367,"locale":27},{"sys":26364},{"type":12,"linkType":13,"id":14},{"sys":26366},{"id":20,"type":12,"linkType":21},{"sys":26368},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26370,"metaTitle":370,"metaDescription":371,"mainTitle":26371,"subtitle":390,"heroImage":26386,"ctaButton":413,"ctaLink":414},[369],{"data":26372,"content":26373,"nodeType":71},{},[26374,26380],{"data":26375,"content":26376,"nodeType":382},{},[26377],{"data":26378,"marks":26379,"value":381,"nodeType":79},{},[],{"data":26381,"content":26382,"nodeType":84},{},[26383],{"data":26384,"marks":26385,"value":389,"nodeType":79},{},[],{"metadata":26387,"sys":26390,"fields":26395},{"tags":26388,"concepts":26389},[],[],{"space":26391,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26393,"publishedVersion":59,"revision":22,"locale":27},{"sys":26392},{"type":12,"linkType":13,"id":14},{"sys":26394},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26396},{"url":405,"details":26397,"fileName":411,"contentType":412},{"size":407,"image":26398},{"width":409,"height":410},{"sys":26400,"fields":26403},{"id":26401,"createdAt":26402},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":26404,"slug":26405,"articleIntro":26404,"category":26406},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[26407],{"metadata":26408,"sys":26411,"fields":26418},{"tags":26409,"concepts":26410},[],[],{"space":26412,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26414,"publishedVersion":360,"revision":59,"contentType":26416,"locale":27},{"sys":26413},{"type":12,"linkType":13,"id":14},{"sys":26415},{"id":20,"type":12,"linkType":21},{"sys":26417},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26419,"metaTitle":370,"metaDescription":371,"mainTitle":26420,"subtitle":390,"heroImage":26435,"ctaButton":413,"ctaLink":414},[369],{"data":26421,"content":26422,"nodeType":71},{},[26423,26429],{"data":26424,"content":26425,"nodeType":382},{},[26426],{"data":26427,"marks":26428,"value":381,"nodeType":79},{},[],{"data":26430,"content":26431,"nodeType":84},{},[26432],{"data":26433,"marks":26434,"value":389,"nodeType":79},{},[],{"metadata":26436,"sys":26439,"fields":26444},{"tags":26437,"concepts":26438},[],[],{"space":26440,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26442,"publishedVersion":59,"revision":22,"locale":27},{"sys":26441},{"type":12,"linkType":13,"id":14},{"sys":26443},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26445},{"url":405,"details":26446,"fileName":411,"contentType":412},{"size":407,"image":26447},{"width":409,"height":410},{"sys":26449,"fields":26452},{"id":26450,"createdAt":26451},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":26453,"slug":26454,"articleIntro":-1,"category":26455},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[26456],{"metadata":26457,"sys":26460,"fields":26467},{"tags":26458,"concepts":26459},[],[],{"space":26461,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26463,"publishedVersion":360,"revision":59,"contentType":26465,"locale":27},{"sys":26462},{"type":12,"linkType":13,"id":14},{"sys":26464},{"id":20,"type":12,"linkType":21},{"sys":26466},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26468,"metaTitle":370,"metaDescription":371,"mainTitle":26469,"subtitle":390,"heroImage":26484,"ctaButton":413,"ctaLink":414},[369],{"data":26470,"content":26471,"nodeType":71},{},[26472,26478],{"data":26473,"content":26474,"nodeType":382},{},[26475],{"data":26476,"marks":26477,"value":381,"nodeType":79},{},[],{"data":26479,"content":26480,"nodeType":84},{},[26481],{"data":26482,"marks":26483,"value":389,"nodeType":79},{},[],{"metadata":26485,"sys":26488,"fields":26493},{"tags":26486,"concepts":26487},[],[],{"space":26489,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26491,"publishedVersion":59,"revision":22,"locale":27},{"sys":26490},{"type":12,"linkType":13,"id":14},{"sys":26492},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26494},{"url":405,"details":26495,"fileName":411,"contentType":412},{"size":407,"image":26496},{"width":409,"height":410},{"sys":26498,"fields":26501},{"id":26499,"createdAt":26500},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":26502,"slug":26503,"articleIntro":26502,"category":26504},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[26505],{"metadata":26506,"sys":26509,"fields":26516},{"tags":26507,"concepts":26508},[],[],{"space":26510,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26512,"publishedVersion":360,"revision":59,"contentType":26514,"locale":27},{"sys":26511},{"type":12,"linkType":13,"id":14},{"sys":26513},{"id":20,"type":12,"linkType":21},{"sys":26515},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26517,"metaTitle":370,"metaDescription":371,"mainTitle":26518,"subtitle":390,"heroImage":26533,"ctaButton":413,"ctaLink":414},[369],{"data":26519,"content":26520,"nodeType":71},{},[26521,26527],{"data":26522,"content":26523,"nodeType":382},{},[26524],{"data":26525,"marks":26526,"value":381,"nodeType":79},{},[],{"data":26528,"content":26529,"nodeType":84},{},[26530],{"data":26531,"marks":26532,"value":389,"nodeType":79},{},[],{"metadata":26534,"sys":26537,"fields":26542},{"tags":26535,"concepts":26536},[],[],{"space":26538,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26540,"publishedVersion":59,"revision":22,"locale":27},{"sys":26539},{"type":12,"linkType":13,"id":14},{"sys":26541},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26543},{"url":405,"details":26544,"fileName":411,"contentType":412},{"size":407,"image":26545},{"width":409,"height":410},{"sys":26547,"fields":26550},{"id":26548,"createdAt":26549},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":26551,"slug":26552,"articleIntro":26551,"category":26553},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[26554],{"metadata":26555,"sys":26558,"fields":26565},{"tags":26556,"concepts":26557},[],[],{"space":26559,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26561,"publishedVersion":360,"revision":59,"contentType":26563,"locale":27},{"sys":26560},{"type":12,"linkType":13,"id":14},{"sys":26562},{"id":20,"type":12,"linkType":21},{"sys":26564},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26566,"metaTitle":370,"metaDescription":371,"mainTitle":26567,"subtitle":390,"heroImage":26582,"ctaButton":413,"ctaLink":414},[369],{"data":26568,"content":26569,"nodeType":71},{},[26570,26576],{"data":26571,"content":26572,"nodeType":382},{},[26573],{"data":26574,"marks":26575,"value":381,"nodeType":79},{},[],{"data":26577,"content":26578,"nodeType":84},{},[26579],{"data":26580,"marks":26581,"value":389,"nodeType":79},{},[],{"metadata":26583,"sys":26586,"fields":26591},{"tags":26584,"concepts":26585},[],[],{"space":26587,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26589,"publishedVersion":59,"revision":22,"locale":27},{"sys":26588},{"type":12,"linkType":13,"id":14},{"sys":26590},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26592},{"url":405,"details":26593,"fileName":411,"contentType":412},{"size":407,"image":26594},{"width":409,"height":410},{"sys":26596,"fields":26598},{"id":26597,"createdAt":13071},"2AsCehfNKF5belxwySwOk8",{"title":26599,"slug":26600,"articleIntro":26599,"category":26601},"2611 - Actions","compte-2611-actions",[26602],{"metadata":26603,"sys":26606,"fields":26613},{"tags":26604,"concepts":26605},[],[],{"space":26607,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26609,"publishedVersion":360,"revision":59,"contentType":26611,"locale":27},{"sys":26608},{"type":12,"linkType":13,"id":14},{"sys":26610},{"id":20,"type":12,"linkType":21},{"sys":26612},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26614,"metaTitle":370,"metaDescription":371,"mainTitle":26615,"subtitle":390,"heroImage":26630,"ctaButton":413,"ctaLink":414},[369],{"data":26616,"content":26617,"nodeType":71},{},[26618,26624],{"data":26619,"content":26620,"nodeType":382},{},[26621],{"data":26622,"marks":26623,"value":381,"nodeType":79},{},[],{"data":26625,"content":26626,"nodeType":84},{},[26627],{"data":26628,"marks":26629,"value":389,"nodeType":79},{},[],{"metadata":26631,"sys":26634,"fields":26639},{"tags":26632,"concepts":26633},[],[],{"space":26635,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26637,"publishedVersion":59,"revision":22,"locale":27},{"sys":26636},{"type":12,"linkType":13,"id":14},{"sys":26638},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26640},{"url":405,"details":26641,"fileName":411,"contentType":412},{"size":407,"image":26642},{"width":409,"height":410},{"sys":26644,"fields":26647},{"id":26645,"createdAt":26646},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":26648,"slug":26649,"articleIntro":26648,"category":26650},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[26651],{"metadata":26652,"sys":26655,"fields":26662},{"tags":26653,"concepts":26654},[],[],{"space":26656,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26658,"publishedVersion":360,"revision":59,"contentType":26660,"locale":27},{"sys":26657},{"type":12,"linkType":13,"id":14},{"sys":26659},{"id":20,"type":12,"linkType":21},{"sys":26661},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26663,"metaTitle":370,"metaDescription":371,"mainTitle":26664,"subtitle":390,"heroImage":26679,"ctaButton":413,"ctaLink":414},[369],{"data":26665,"content":26666,"nodeType":71},{},[26667,26673],{"data":26668,"content":26669,"nodeType":382},{},[26670],{"data":26671,"marks":26672,"value":381,"nodeType":79},{},[],{"data":26674,"content":26675,"nodeType":84},{},[26676],{"data":26677,"marks":26678,"value":389,"nodeType":79},{},[],{"metadata":26680,"sys":26683,"fields":26688},{"tags":26681,"concepts":26682},[],[],{"space":26684,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26686,"publishedVersion":59,"revision":22,"locale":27},{"sys":26685},{"type":12,"linkType":13,"id":14},{"sys":26687},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26689},{"url":405,"details":26690,"fileName":411,"contentType":412},{"size":407,"image":26691},{"width":409,"height":410},{"sys":26693,"fields":26696},{"id":26694,"createdAt":26695},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":26697,"slug":26698,"articleIntro":-1,"category":26699},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[26700],{"metadata":26701,"sys":26704,"fields":26711},{"tags":26702,"concepts":26703},[],[],{"space":26705,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26707,"publishedVersion":360,"revision":59,"contentType":26709,"locale":27},{"sys":26706},{"type":12,"linkType":13,"id":14},{"sys":26708},{"id":20,"type":12,"linkType":21},{"sys":26710},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26712,"metaTitle":370,"metaDescription":371,"mainTitle":26713,"subtitle":390,"heroImage":26728,"ctaButton":413,"ctaLink":414},[369],{"data":26714,"content":26715,"nodeType":71},{},[26716,26722],{"data":26717,"content":26718,"nodeType":382},{},[26719],{"data":26720,"marks":26721,"value":381,"nodeType":79},{},[],{"data":26723,"content":26724,"nodeType":84},{},[26725],{"data":26726,"marks":26727,"value":389,"nodeType":79},{},[],{"metadata":26729,"sys":26732,"fields":26737},{"tags":26730,"concepts":26731},[],[],{"space":26733,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26735,"publishedVersion":59,"revision":22,"locale":27},{"sys":26734},{"type":12,"linkType":13,"id":14},{"sys":26736},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26738},{"url":405,"details":26739,"fileName":411,"contentType":412},{"size":407,"image":26740},{"width":409,"height":410},{"sys":26742,"fields":26745},{"id":26743,"createdAt":26744},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":26746,"slug":26747,"articleIntro":26746,"category":26748},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[26749],{"metadata":26750,"sys":26753,"fields":26760},{"tags":26751,"concepts":26752},[],[],{"space":26754,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26756,"publishedVersion":360,"revision":59,"contentType":26758,"locale":27},{"sys":26755},{"type":12,"linkType":13,"id":14},{"sys":26757},{"id":20,"type":12,"linkType":21},{"sys":26759},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26761,"metaTitle":370,"metaDescription":371,"mainTitle":26762,"subtitle":390,"heroImage":26777,"ctaButton":413,"ctaLink":414},[369],{"data":26763,"content":26764,"nodeType":71},{},[26765,26771],{"data":26766,"content":26767,"nodeType":382},{},[26768],{"data":26769,"marks":26770,"value":381,"nodeType":79},{},[],{"data":26772,"content":26773,"nodeType":84},{},[26774],{"data":26775,"marks":26776,"value":389,"nodeType":79},{},[],{"metadata":26778,"sys":26781,"fields":26786},{"tags":26779,"concepts":26780},[],[],{"space":26782,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26784,"publishedVersion":59,"revision":22,"locale":27},{"sys":26783},{"type":12,"linkType":13,"id":14},{"sys":26785},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26787},{"url":405,"details":26788,"fileName":411,"contentType":412},{"size":407,"image":26789},{"width":409,"height":410},{"sys":26791,"fields":26794},{"id":26792,"createdAt":26793},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":26795,"slug":26796,"articleIntro":26795,"category":26797},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[26798],{"metadata":26799,"sys":26802,"fields":26809},{"tags":26800,"concepts":26801},[],[],{"space":26803,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26805,"publishedVersion":360,"revision":59,"contentType":26807,"locale":27},{"sys":26804},{"type":12,"linkType":13,"id":14},{"sys":26806},{"id":20,"type":12,"linkType":21},{"sys":26808},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26810,"metaTitle":370,"metaDescription":371,"mainTitle":26811,"subtitle":390,"heroImage":26826,"ctaButton":413,"ctaLink":414},[369],{"data":26812,"content":26813,"nodeType":71},{},[26814,26820],{"data":26815,"content":26816,"nodeType":382},{},[26817],{"data":26818,"marks":26819,"value":381,"nodeType":79},{},[],{"data":26821,"content":26822,"nodeType":84},{},[26823],{"data":26824,"marks":26825,"value":389,"nodeType":79},{},[],{"metadata":26827,"sys":26830,"fields":26835},{"tags":26828,"concepts":26829},[],[],{"space":26831,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26833,"publishedVersion":59,"revision":22,"locale":27},{"sys":26832},{"type":12,"linkType":13,"id":14},{"sys":26834},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26836},{"url":405,"details":26837,"fileName":411,"contentType":412},{"size":407,"image":26838},{"width":409,"height":410},{"sys":26840,"fields":26843},{"id":26841,"createdAt":26842},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26844,"slug":26845,"articleIntro":-1,"category":26846},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26847],{"metadata":26848,"sys":26851,"fields":26858},{"tags":26849,"concepts":26850},[],[],{"space":26852,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26854,"publishedVersion":360,"revision":59,"contentType":26856,"locale":27},{"sys":26853},{"type":12,"linkType":13,"id":14},{"sys":26855},{"id":20,"type":12,"linkType":21},{"sys":26857},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26859,"metaTitle":370,"metaDescription":371,"mainTitle":26860,"subtitle":390,"heroImage":26875,"ctaButton":413,"ctaLink":414},[369],{"data":26861,"content":26862,"nodeType":71},{},[26863,26869],{"data":26864,"content":26865,"nodeType":382},{},[26866],{"data":26867,"marks":26868,"value":381,"nodeType":79},{},[],{"data":26870,"content":26871,"nodeType":84},{},[26872],{"data":26873,"marks":26874,"value":389,"nodeType":79},{},[],{"metadata":26876,"sys":26879,"fields":26884},{"tags":26877,"concepts":26878},[],[],{"space":26880,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26882,"publishedVersion":59,"revision":22,"locale":27},{"sys":26881},{"type":12,"linkType":13,"id":14},{"sys":26883},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26885},{"url":405,"details":26886,"fileName":411,"contentType":412},{"size":407,"image":26887},{"width":409,"height":410},{"sys":26889,"fields":26892},{"id":26890,"createdAt":26891},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":26893,"slug":26894,"articleIntro":26893,"category":26895},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[26896],{"metadata":26897,"sys":26900,"fields":26907},{"tags":26898,"concepts":26899},[],[],{"space":26901,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26903,"publishedVersion":360,"revision":59,"contentType":26905,"locale":27},{"sys":26902},{"type":12,"linkType":13,"id":14},{"sys":26904},{"id":20,"type":12,"linkType":21},{"sys":26906},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26908,"metaTitle":370,"metaDescription":371,"mainTitle":26909,"subtitle":390,"heroImage":26924,"ctaButton":413,"ctaLink":414},[369],{"data":26910,"content":26911,"nodeType":71},{},[26912,26918],{"data":26913,"content":26914,"nodeType":382},{},[26915],{"data":26916,"marks":26917,"value":381,"nodeType":79},{},[],{"data":26919,"content":26920,"nodeType":84},{},[26921],{"data":26922,"marks":26923,"value":389,"nodeType":79},{},[],{"metadata":26925,"sys":26928,"fields":26933},{"tags":26926,"concepts":26927},[],[],{"space":26929,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26931,"publishedVersion":59,"revision":22,"locale":27},{"sys":26930},{"type":12,"linkType":13,"id":14},{"sys":26932},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26934},{"url":405,"details":26935,"fileName":411,"contentType":412},{"size":407,"image":26936},{"width":409,"height":410},{"sys":26938,"fields":26941},{"id":26939,"createdAt":26940},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":26942,"slug":26943,"articleIntro":26942,"category":26944},"668 - Autres charges financières","compte-668-autres-charges-financieres",[26945],{"metadata":26946,"sys":26949,"fields":26956},{"tags":26947,"concepts":26948},[],[],{"space":26950,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":26952,"publishedVersion":360,"revision":59,"contentType":26954,"locale":27},{"sys":26951},{"type":12,"linkType":13,"id":14},{"sys":26953},{"id":20,"type":12,"linkType":21},{"sys":26955},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":26957,"metaTitle":370,"metaDescription":371,"mainTitle":26958,"subtitle":390,"heroImage":26973,"ctaButton":413,"ctaLink":414},[369],{"data":26959,"content":26960,"nodeType":71},{},[26961,26967],{"data":26962,"content":26963,"nodeType":382},{},[26964],{"data":26965,"marks":26966,"value":381,"nodeType":79},{},[],{"data":26968,"content":26969,"nodeType":84},{},[26970],{"data":26971,"marks":26972,"value":389,"nodeType":79},{},[],{"metadata":26974,"sys":26977,"fields":26982},{"tags":26975,"concepts":26976},[],[],{"space":26978,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":26980,"publishedVersion":59,"revision":22,"locale":27},{"sys":26979},{"type":12,"linkType":13,"id":14},{"sys":26981},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":26983},{"url":405,"details":26984,"fileName":411,"contentType":412},{"size":407,"image":26985},{"width":409,"height":410},{"sys":26987,"fields":26990},{"id":26988,"createdAt":26989},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":26991,"slug":26992,"articleIntro":26991,"category":26993},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[26994],{"metadata":26995,"sys":26998,"fields":27005},{"tags":26996,"concepts":26997},[],[],{"space":26999,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27001,"publishedVersion":360,"revision":59,"contentType":27003,"locale":27},{"sys":27000},{"type":12,"linkType":13,"id":14},{"sys":27002},{"id":20,"type":12,"linkType":21},{"sys":27004},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27006,"metaTitle":370,"metaDescription":371,"mainTitle":27007,"subtitle":390,"heroImage":27022,"ctaButton":413,"ctaLink":414},[369],{"data":27008,"content":27009,"nodeType":71},{},[27010,27016],{"data":27011,"content":27012,"nodeType":382},{},[27013],{"data":27014,"marks":27015,"value":381,"nodeType":79},{},[],{"data":27017,"content":27018,"nodeType":84},{},[27019],{"data":27020,"marks":27021,"value":389,"nodeType":79},{},[],{"metadata":27023,"sys":27026,"fields":27031},{"tags":27024,"concepts":27025},[],[],{"space":27027,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27029,"publishedVersion":59,"revision":22,"locale":27},{"sys":27028},{"type":12,"linkType":13,"id":14},{"sys":27030},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27032},{"url":405,"details":27033,"fileName":411,"contentType":412},{"size":407,"image":27034},{"width":409,"height":410},{"sys":27036,"fields":27039},{"id":27037,"createdAt":27038},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":27040,"slug":27041,"articleIntro":27040,"category":27042},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[27043],{"metadata":27044,"sys":27047,"fields":27054},{"tags":27045,"concepts":27046},[],[],{"space":27048,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27050,"publishedVersion":360,"revision":59,"contentType":27052,"locale":27},{"sys":27049},{"type":12,"linkType":13,"id":14},{"sys":27051},{"id":20,"type":12,"linkType":21},{"sys":27053},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27055,"metaTitle":370,"metaDescription":371,"mainTitle":27056,"subtitle":390,"heroImage":27071,"ctaButton":413,"ctaLink":414},[369],{"data":27057,"content":27058,"nodeType":71},{},[27059,27065],{"data":27060,"content":27061,"nodeType":382},{},[27062],{"data":27063,"marks":27064,"value":381,"nodeType":79},{},[],{"data":27066,"content":27067,"nodeType":84},{},[27068],{"data":27069,"marks":27070,"value":389,"nodeType":79},{},[],{"metadata":27072,"sys":27075,"fields":27080},{"tags":27073,"concepts":27074},[],[],{"space":27076,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27078,"publishedVersion":59,"revision":22,"locale":27},{"sys":27077},{"type":12,"linkType":13,"id":14},{"sys":27079},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27081},{"url":405,"details":27082,"fileName":411,"contentType":412},{"size":407,"image":27083},{"width":409,"height":410},{"sys":27085,"fields":27088},{"id":27086,"createdAt":27087},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":27089,"slug":27090,"articleIntro":27089,"category":27091},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[27092],{"metadata":27093,"sys":27096,"fields":27103},{"tags":27094,"concepts":27095},[],[],{"space":27097,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27099,"publishedVersion":360,"revision":59,"contentType":27101,"locale":27},{"sys":27098},{"type":12,"linkType":13,"id":14},{"sys":27100},{"id":20,"type":12,"linkType":21},{"sys":27102},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27104,"metaTitle":370,"metaDescription":371,"mainTitle":27105,"subtitle":390,"heroImage":27120,"ctaButton":413,"ctaLink":414},[369],{"data":27106,"content":27107,"nodeType":71},{},[27108,27114],{"data":27109,"content":27110,"nodeType":382},{},[27111],{"data":27112,"marks":27113,"value":381,"nodeType":79},{},[],{"data":27115,"content":27116,"nodeType":84},{},[27117],{"data":27118,"marks":27119,"value":389,"nodeType":79},{},[],{"metadata":27121,"sys":27124,"fields":27129},{"tags":27122,"concepts":27123},[],[],{"space":27125,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27127,"publishedVersion":59,"revision":22,"locale":27},{"sys":27126},{"type":12,"linkType":13,"id":14},{"sys":27128},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27130},{"url":405,"details":27131,"fileName":411,"contentType":412},{"size":407,"image":27132},{"width":409,"height":410},{"sys":27134,"fields":27137},{"id":27135,"createdAt":27136},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":27138,"slug":27139,"articleIntro":27138,"category":27140},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[27141],{"metadata":27142,"sys":27145,"fields":27152},{"tags":27143,"concepts":27144},[],[],{"space":27146,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27148,"publishedVersion":360,"revision":59,"contentType":27150,"locale":27},{"sys":27147},{"type":12,"linkType":13,"id":14},{"sys":27149},{"id":20,"type":12,"linkType":21},{"sys":27151},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27153,"metaTitle":370,"metaDescription":371,"mainTitle":27154,"subtitle":390,"heroImage":27169,"ctaButton":413,"ctaLink":414},[369],{"data":27155,"content":27156,"nodeType":71},{},[27157,27163],{"data":27158,"content":27159,"nodeType":382},{},[27160],{"data":27161,"marks":27162,"value":381,"nodeType":79},{},[],{"data":27164,"content":27165,"nodeType":84},{},[27166],{"data":27167,"marks":27168,"value":389,"nodeType":79},{},[],{"metadata":27170,"sys":27173,"fields":27178},{"tags":27171,"concepts":27172},[],[],{"space":27174,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27176,"publishedVersion":59,"revision":22,"locale":27},{"sys":27175},{"type":12,"linkType":13,"id":14},{"sys":27177},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27179},{"url":405,"details":27180,"fileName":411,"contentType":412},{"size":407,"image":27181},{"width":409,"height":410},{"sys":27183,"fields":27186},{"id":27184,"createdAt":27185},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":27187,"slug":27188,"articleIntro":-1,"category":27189},"Compte 518 - Intérêts courus","compte-518-interets-courus",[27190],{"metadata":27191,"sys":27194,"fields":27201},{"tags":27192,"concepts":27193},[],[],{"space":27195,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27197,"publishedVersion":360,"revision":59,"contentType":27199,"locale":27},{"sys":27196},{"type":12,"linkType":13,"id":14},{"sys":27198},{"id":20,"type":12,"linkType":21},{"sys":27200},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27202,"metaTitle":370,"metaDescription":371,"mainTitle":27203,"subtitle":390,"heroImage":27218,"ctaButton":413,"ctaLink":414},[369],{"data":27204,"content":27205,"nodeType":71},{},[27206,27212],{"data":27207,"content":27208,"nodeType":382},{},[27209],{"data":27210,"marks":27211,"value":381,"nodeType":79},{},[],{"data":27213,"content":27214,"nodeType":84},{},[27215],{"data":27216,"marks":27217,"value":389,"nodeType":79},{},[],{"metadata":27219,"sys":27222,"fields":27227},{"tags":27220,"concepts":27221},[],[],{"space":27223,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27225,"publishedVersion":59,"revision":22,"locale":27},{"sys":27224},{"type":12,"linkType":13,"id":14},{"sys":27226},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27228},{"url":405,"details":27229,"fileName":411,"contentType":412},{"size":407,"image":27230},{"width":409,"height":410},{"sys":27232,"fields":27234},{"id":27233,"createdAt":19345},"2TO1W2hucSJxWox9xj2EhW",{"title":27235,"slug":27236,"articleIntro":27235,"category":27237},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[27238],{"metadata":27239,"sys":27242,"fields":27249},{"tags":27240,"concepts":27241},[],[],{"space":27243,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27245,"publishedVersion":360,"revision":59,"contentType":27247,"locale":27},{"sys":27244},{"type":12,"linkType":13,"id":14},{"sys":27246},{"id":20,"type":12,"linkType":21},{"sys":27248},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27250,"metaTitle":370,"metaDescription":371,"mainTitle":27251,"subtitle":390,"heroImage":27266,"ctaButton":413,"ctaLink":414},[369],{"data":27252,"content":27253,"nodeType":71},{},[27254,27260],{"data":27255,"content":27256,"nodeType":382},{},[27257],{"data":27258,"marks":27259,"value":381,"nodeType":79},{},[],{"data":27261,"content":27262,"nodeType":84},{},[27263],{"data":27264,"marks":27265,"value":389,"nodeType":79},{},[],{"metadata":27267,"sys":27270,"fields":27275},{"tags":27268,"concepts":27269},[],[],{"space":27271,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27273,"publishedVersion":59,"revision":22,"locale":27},{"sys":27272},{"type":12,"linkType":13,"id":14},{"sys":27274},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27276},{"url":405,"details":27277,"fileName":411,"contentType":412},{"size":407,"image":27278},{"width":409,"height":410},{"sys":27280,"fields":27283},{"id":27281,"createdAt":27282},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":27284,"slug":27285,"articleIntro":27284,"category":27286},"2313 - Constructions","compte-2313-constructions",[27287],{"metadata":27288,"sys":27291,"fields":27298},{"tags":27289,"concepts":27290},[],[],{"space":27292,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27294,"publishedVersion":360,"revision":59,"contentType":27296,"locale":27},{"sys":27293},{"type":12,"linkType":13,"id":14},{"sys":27295},{"id":20,"type":12,"linkType":21},{"sys":27297},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27299,"metaTitle":370,"metaDescription":371,"mainTitle":27300,"subtitle":390,"heroImage":27315,"ctaButton":413,"ctaLink":414},[369],{"data":27301,"content":27302,"nodeType":71},{},[27303,27309],{"data":27304,"content":27305,"nodeType":382},{},[27306],{"data":27307,"marks":27308,"value":381,"nodeType":79},{},[],{"data":27310,"content":27311,"nodeType":84},{},[27312],{"data":27313,"marks":27314,"value":389,"nodeType":79},{},[],{"metadata":27316,"sys":27319,"fields":27324},{"tags":27317,"concepts":27318},[],[],{"space":27320,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27322,"publishedVersion":59,"revision":22,"locale":27},{"sys":27321},{"type":12,"linkType":13,"id":14},{"sys":27323},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27325},{"url":405,"details":27326,"fileName":411,"contentType":412},{"size":407,"image":27327},{"width":409,"height":410},{"sys":27329,"fields":27332},{"id":27330,"createdAt":27331},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":27333,"slug":27334,"articleIntro":27333,"category":27335},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[27336],{"metadata":27337,"sys":27340,"fields":27347},{"tags":27338,"concepts":27339},[],[],{"space":27341,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27343,"publishedVersion":360,"revision":59,"contentType":27345,"locale":27},{"sys":27342},{"type":12,"linkType":13,"id":14},{"sys":27344},{"id":20,"type":12,"linkType":21},{"sys":27346},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27348,"metaTitle":370,"metaDescription":371,"mainTitle":27349,"subtitle":390,"heroImage":27364,"ctaButton":413,"ctaLink":414},[369],{"data":27350,"content":27351,"nodeType":71},{},[27352,27358],{"data":27353,"content":27354,"nodeType":382},{},[27355],{"data":27356,"marks":27357,"value":381,"nodeType":79},{},[],{"data":27359,"content":27360,"nodeType":84},{},[27361],{"data":27362,"marks":27363,"value":389,"nodeType":79},{},[],{"metadata":27365,"sys":27368,"fields":27373},{"tags":27366,"concepts":27367},[],[],{"space":27369,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27371,"publishedVersion":59,"revision":22,"locale":27},{"sys":27370},{"type":12,"linkType":13,"id":14},{"sys":27372},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27374},{"url":405,"details":27375,"fileName":411,"contentType":412},{"size":407,"image":27376},{"width":409,"height":410},{"sys":27378,"fields":27381},{"id":27379,"createdAt":27380},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":27382,"slug":27383,"articleIntro":-1,"category":27384},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[27385],{"metadata":27386,"sys":27389,"fields":27396},{"tags":27387,"concepts":27388},[],[],{"space":27390,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27392,"publishedVersion":360,"revision":59,"contentType":27394,"locale":27},{"sys":27391},{"type":12,"linkType":13,"id":14},{"sys":27393},{"id":20,"type":12,"linkType":21},{"sys":27395},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27397,"metaTitle":370,"metaDescription":371,"mainTitle":27398,"subtitle":390,"heroImage":27413,"ctaButton":413,"ctaLink":414},[369],{"data":27399,"content":27400,"nodeType":71},{},[27401,27407],{"data":27402,"content":27403,"nodeType":382},{},[27404],{"data":27405,"marks":27406,"value":381,"nodeType":79},{},[],{"data":27408,"content":27409,"nodeType":84},{},[27410],{"data":27411,"marks":27412,"value":389,"nodeType":79},{},[],{"metadata":27414,"sys":27417,"fields":27422},{"tags":27415,"concepts":27416},[],[],{"space":27418,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27420,"publishedVersion":59,"revision":22,"locale":27},{"sys":27419},{"type":12,"linkType":13,"id":14},{"sys":27421},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27423},{"url":405,"details":27424,"fileName":411,"contentType":412},{"size":407,"image":27425},{"width":409,"height":410},{"sys":27427,"fields":27430},{"id":27428,"createdAt":27429},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":27431,"slug":27432,"articleIntro":-1,"category":27433},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[27434],{"metadata":27435,"sys":27438,"fields":27445},{"tags":27436,"concepts":27437},[],[],{"space":27439,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27441,"publishedVersion":360,"revision":59,"contentType":27443,"locale":27},{"sys":27440},{"type":12,"linkType":13,"id":14},{"sys":27442},{"id":20,"type":12,"linkType":21},{"sys":27444},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27446,"metaTitle":370,"metaDescription":371,"mainTitle":27447,"subtitle":390,"heroImage":27462,"ctaButton":413,"ctaLink":414},[369],{"data":27448,"content":27449,"nodeType":71},{},[27450,27456],{"data":27451,"content":27452,"nodeType":382},{},[27453],{"data":27454,"marks":27455,"value":381,"nodeType":79},{},[],{"data":27457,"content":27458,"nodeType":84},{},[27459],{"data":27460,"marks":27461,"value":389,"nodeType":79},{},[],{"metadata":27463,"sys":27466,"fields":27471},{"tags":27464,"concepts":27465},[],[],{"space":27467,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27469,"publishedVersion":59,"revision":22,"locale":27},{"sys":27468},{"type":12,"linkType":13,"id":14},{"sys":27470},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27472},{"url":405,"details":27473,"fileName":411,"contentType":412},{"size":407,"image":27474},{"width":409,"height":410},{"sys":27476,"fields":27478},{"id":27477,"createdAt":20423},"1gL1TVBdSVq2maqsnWjSUW",{"title":27479,"slug":27480,"articleIntro":-1,"category":27481},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[27482],{"metadata":27483,"sys":27486,"fields":27493},{"tags":27484,"concepts":27485},[],[],{"space":27487,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27489,"publishedVersion":360,"revision":59,"contentType":27491,"locale":27},{"sys":27488},{"type":12,"linkType":13,"id":14},{"sys":27490},{"id":20,"type":12,"linkType":21},{"sys":27492},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27494,"metaTitle":370,"metaDescription":371,"mainTitle":27495,"subtitle":390,"heroImage":27510,"ctaButton":413,"ctaLink":414},[369],{"data":27496,"content":27497,"nodeType":71},{},[27498,27504],{"data":27499,"content":27500,"nodeType":382},{},[27501],{"data":27502,"marks":27503,"value":381,"nodeType":79},{},[],{"data":27505,"content":27506,"nodeType":84},{},[27507],{"data":27508,"marks":27509,"value":389,"nodeType":79},{},[],{"metadata":27511,"sys":27514,"fields":27519},{"tags":27512,"concepts":27513},[],[],{"space":27515,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27517,"publishedVersion":59,"revision":22,"locale":27},{"sys":27516},{"type":12,"linkType":13,"id":14},{"sys":27518},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27520},{"url":405,"details":27521,"fileName":411,"contentType":412},{"size":407,"image":27522},{"width":409,"height":410},{"sys":27524,"fields":27527},{"id":27525,"createdAt":27526},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":27528,"slug":27529,"articleIntro":-1,"category":27530},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[27531],{"metadata":27532,"sys":27535,"fields":27542},{"tags":27533,"concepts":27534},[],[],{"space":27536,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27538,"publishedVersion":360,"revision":59,"contentType":27540,"locale":27},{"sys":27537},{"type":12,"linkType":13,"id":14},{"sys":27539},{"id":20,"type":12,"linkType":21},{"sys":27541},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27543,"metaTitle":370,"metaDescription":371,"mainTitle":27544,"subtitle":390,"heroImage":27559,"ctaButton":413,"ctaLink":414},[369],{"data":27545,"content":27546,"nodeType":71},{},[27547,27553],{"data":27548,"content":27549,"nodeType":382},{},[27550],{"data":27551,"marks":27552,"value":381,"nodeType":79},{},[],{"data":27554,"content":27555,"nodeType":84},{},[27556],{"data":27557,"marks":27558,"value":389,"nodeType":79},{},[],{"metadata":27560,"sys":27563,"fields":27568},{"tags":27561,"concepts":27562},[],[],{"space":27564,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27566,"publishedVersion":59,"revision":22,"locale":27},{"sys":27565},{"type":12,"linkType":13,"id":14},{"sys":27567},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27569},{"url":405,"details":27570,"fileName":411,"contentType":412},{"size":407,"image":27571},{"width":409,"height":410},{"sys":27573,"fields":27576},{"id":27574,"createdAt":27575},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":27577,"slug":27578,"articleIntro":27577,"category":27579},"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",[27580],{"metadata":27581,"sys":27584,"fields":27591},{"tags":27582,"concepts":27583},[],[],{"space":27585,"id":355,"type":16,"createdAt":356,"updatedAt":357,"environment":27587,"publishedVersion":360,"revision":59,"contentType":27589,"locale":27},{"sys":27586},{"type":12,"linkType":13,"id":14},{"sys":27588},{"id":20,"type":12,"linkType":21},{"sys":27590},{"type":12,"linkType":25,"id":363},{"contentfulName":365,"modelCategoryName":366,"slug":367,"contentTypeSlug":27592,"metaTitle":370,"metaDescription":371,"mainTitle":27593,"subtitle":390,"heroImage":27608,"ctaButton":413,"ctaLink":414},[369],{"data":27594,"content":27595,"nodeType":71},{},[27596,27602],{"data":27597,"content":27598,"nodeType":382},{},[27599],{"data":27600,"marks":27601,"value":381,"nodeType":79},{},[],{"data":27603,"content":27604,"nodeType":84},{},[27605],{"data":27606,"marks":27607,"value":389,"nodeType":79},{},[],{"metadata":27609,"sys":27612,"fields":27617},{"tags":27610,"concepts":27611},[],[],{"space":27613,"id":398,"type":55,"createdAt":399,"updatedAt":399,"environment":27615,"publishedVersion":59,"revision":22,"locale":27},{"sys":27614},{"type":12,"linkType":13,"id":14},{"sys":27616},{"id":20,"type":12,"linkType":21},{"title":403,"description":389,"file":27618},{"url":405,"details":27619,"fileName":411,"contentType":412},{"size":407,"image":27620},{"width":409,"height":410},1780085311382]