[{"data":1,"prerenderedAt":27513},["ShallowReactive",2],{"tip-plan-comptable-compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation":3,"plan-comptable-compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation-similars":307},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",{"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","6acordMzNkMM9B4txL3ftg","Entry","2025-04-25T13:18:20.357Z",{"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":237,"faq_structured_data":238,"category":239},"Compte 2772 - Actions propres ou parts propres en voie d'annulation",{"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",{},[74,83,110,117,160,167],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 2772",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,97,101,106],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 2772 est un compte d'actif immobilisé utilisé pour comptabiliser ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"les actions ou parts sociales qu'une entreprise rachète à ses actionnaires avec l'intention formelle de les annuler",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100},". Cette opération s'inscrit dans le cadre d'une procédure de réduction de capital.\n\nLe Plan Comptable Général précise que l'inscription au compte 2772 est effectuée ",[],{},{"nodeType":79,"value":102,"marks":103,"data":105},"pour mémoire",[104],{"type":95},{},{"nodeType":79,"value":107,"marks":108,"data":109}," compte tenu de la concomitance entre la réduction de capital et le transfert de propriété des actions. En toute hypothèse, ces titres auront disparu de l'actif à la clôture de l'exercice, puisque l'opération d'annulation équivaut à un partage partiel de l'actif social au profit des vendeurs des actions rachetées.\n\nLe compte 2772 est débité du montant versé pour le rachat des titres (par le crédit d'un compte de trésorerie comme le compte 512 - Banques). Il est ensuite crédité lors de l'annulation effective des titres par le débit des comptes de capitaux propres concernés.",[],{},{"nodeType":75,"data":111,"content":112},{},[113],{"nodeType":79,"value":114,"marks":115,"data":116},"Quand utiliser le compte 2772 ?",[],{},{"nodeType":84,"data":118,"content":119},{},[120,124,129,133,138,142,147,151,156],{"nodeType":79,"value":121,"marks":122,"data":123},"L'utilisation du compte 2772 est spécifique aux situations suivantes :\n\n- ",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"Réduction volontaire du capital social",[127],{"type":95},{},{"nodeType":79,"value":130,"marks":131,"data":132}," : lorsqu'une société souhaite diminuer son capital, elle peut racheter ses propres actions pour les annuler immédiatement.\n\n- ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Restructuration financière",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : dans le cadre d'une réorganisation de la structure financière de l'entreprise, notamment pour optimiser le ratio d'endettement.\n\n- ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Augmentation mécanique du bénéfice par action",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : en réduisant le nombre d'actions en circulation, la société peut améliorer certains ratios financiers comme le bénéfice par action.\n\n- ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Distribution indirecte aux actionnaires",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," : le rachat d'actions en vue de leur annulation constitue une forme de distribution aux actionnaires vendeurs, alternative au versement de dividendes.\n\nIl est important de noter que ce compte ne doit être utilisé que lorsque l'intention d'annulation des titres est explicite et formalisée. Dans les autres cas de rachat d'actions propres (régularisation des cours, attribution aux salariés, etc.), d'autres comptes comme le 2771 ou le 502 sont à privilégier.",[],{},{"nodeType":75,"data":161,"content":162},{},[163],{"nodeType":79,"value":164,"marks":165,"data":166},"Implications fiscales du compte 2772",[],{},{"nodeType":84,"data":168,"content":169},{},[170,174,179,183,188,192,197,201,206,210,215,219,224,228,233],{"nodeType":79,"value":171,"marks":172,"data":173},"L'utilisation du compte 2772 dans le cadre d'une réduction de capital par annulation d'actions propres comporte plusieurs implications fiscales importantes :\n\n- ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Pour la société",[177],{"type":95},{},{"nodeType":79,"value":180,"marks":181,"data":182}," : l'opération de rachat et d'annulation des actions propres ",[],{},{"nodeType":79,"value":184,"marks":185,"data":187},"ne doit pas impacter le résultat fiscal",[186],{"type":95},{},{"nodeType":79,"value":189,"marks":190,"data":191}," de l'exercice. Il s'agit d'une opération de capital neutre pour le résultat.\n\n- ",[],{},{"nodeType":79,"value":193,"marks":194,"data":196},"Pour les actionnaires cédants",[195],{"type":95},{},{"nodeType":79,"value":198,"marks":199,"data":200}," : lorsque la réduction de capital n'est pas motivée par des pertes, l'opération peut avoir des implications fiscales en matière ",[],{},{"nodeType":79,"value":202,"marks":203,"data":205},"d'imposition des plus-values",[204],{"type":95},{},{"nodeType":79,"value":207,"marks":208,"data":209},". Le prix de rachat supérieur à la valeur nominale des titres peut être considéré comme un revenu distribué.\n\n- ",[],{},{"nodeType":79,"value":211,"marks":212,"data":214},"Traitement de l'écart",[213],{"type":95},{},{"nodeType":79,"value":216,"marks":217,"data":218}," : si le prix de rachat est inférieur à la valeur nominale des actions, la différence est inscrite dans un compte analogue aux primes d'émission. Si le prix est supérieur à la valeur nominale, l'excédent est imputé sur un compte distribuable de situation nette (généralement les réserves ou le report à nouveau).\n\n- ",[],{},{"nodeType":79,"value":220,"marks":221,"data":223},"Dividendes",[222],{"type":95},{},{"nodeType":79,"value":225,"marks":226,"data":227},": avant leur annulation, si des dividendes sont distribués sur ces actions propres, ils ",[],{},{"nodeType":79,"value":229,"marks":230,"data":232},"ne sont pas imposables",[231],{"type":95},{},{"nodeType":79,"value":234,"marks":235,"data":236}," puisque les actions appartiennent à l'entreprise elle-même.\n\nIl est recommandé de consulter un expert-comptable pour s'assurer de la conformité du traitement fiscal de ces opérations, qui peuvent varier selon la législation en vigueur et les circonstances spécifiques de l'entreprise.",[],{},"compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",false,[240],{"metadata":241,"sys":244,"fields":256},{"tags":242,"concepts":243},[],[],{"space":245,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":250,"publishedVersion":252,"revision":59,"contentType":253,"locale":27},{"sys":246},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":251},{"id":20,"type":12,"linkType":21},24,{"sys":254},{"type":12,"linkType":25,"id":255},"category",{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":260,"metaTitle":262,"metaDescription":263,"mainTitle":264,"subtitle":282,"heroImage":283,"ctaButton":305,"ctaLink":306},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[261],"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":265,"content":266,"nodeType":71},{},[267,275],{"data":268,"content":269,"nodeType":274},{},[270],{"data":271,"marks":272,"value":273,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":276,"content":277,"nodeType":84},{},[278],{"data":279,"marks":280,"value":281,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":284,"sys":287,"fields":294},{"tags":285,"concepts":286},[],[],{"space":288,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":292,"publishedVersion":59,"revision":22,"locale":27},{"sys":289},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":293},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":296},"Facturation",{"url":297,"details":298,"fileName":303,"contentType":304},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":299,"image":300},246703,{"width":301,"height":302},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[308,357,406,455,504,553,602,651,700,749,798,847,896,945,994,1043,1092,1142,1191,1240,1289,1338,1387,1436,1485,1534,1583,1632,1681,1730,1779,1828,1877,1926,1975,2024,2073,2122,2171,2220,2269,2318,2367,2416,2465,2514,2563,2612,2661,2710,2759,2808,2857,2906,2956,3005,3054,3103,3152,3201,3250,3299,3348,3397,3446,3495,3544,3593,3642,3691,3740,3789,3838,3887,3936,3985,4034,4083,4132,4181,4230,4279,4328,4377,4426,4475,4524,4573,4622,4671,4720,4769,4818,4867,4916,4965,5014,5063,5112,5161,5210,5258,5307,5356,5405,5454,5503,5552,5601,5650,5699,5748,5797,5846,5895,5944,5993,6042,6091,6140,6189,6238,6287,6335,6384,6433,6482,6531,6580,6629,6678,6727,6776,6825,6874,6923,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7511,7560,7609,7658,7707,7756,7805,7854,7903,7952,8001,8050,8099,8148,8197,8246,8295,8344,8393,8442,8491,8536,8585,8634,8683,8732,8781,8830,8879,8927,8976,9025,9074,9123,9172,9221,9270,9319,9369,9418,9467,9516,9566,9615,9664,9713,9762,9811,9860,9909,9958,10007,10056,10105,10154,10203,10252,10301,10350,10399,10448,10497,10546,10595,10644,10693,10742,10791,10840,10889,10938,10987,11036,11085,11134,11183,11232,11281,11330,11379,11428,11477,11526,11575,11624,11673,11722,11771,11820,11869,11918,11967,12017,12067,12117,12166,12215,12264,12313,12362,12411,12460,12509,12558,12607,12656,12705,12754,12803,12852,12902,12951,13000,13049,13098,13147,13196,13245,13294,13343,13392,13441,13490,13539,13588,13637,13686,13735,13784,13833,13882,13931,13980,14029,14078,14127,14176,14225,14274,14323,14372,14421,14470,14519,14568,14617,14666,14715,14764,14813,14861,14910,14959,15009,15058,15107,15156,15205,15254,15303,15352,15401,15450,15499,15548,15597,15646,15695,15745,15794,15843,15892,15941,15990,16039,16088,16137,16186,16235,16284,16334,16383,16432,16481,16530,16579,16628,16677,16726,16775,16825,16874,16923,16972,17021,17070,17119,17168,17217,17266,17315,17364,17413,17462,17511,17560,17609,17658,17707,17756,17805,17854,17903,17952,18001,18050,18099,18148,18197,18246,18295,18344,18393,18442,18491,18540,18589,18638,18687,18736,18785,18834,18883,18932,18981,19030,19080,19129,19179,19228,19277,19326,19375,19424,19473,19522,19571,19620,19669,19718,19767,19816,19865,19914,19963,20012,20062,20111,20160,20209,20258,20307,20356,20405,20454,20503,20552,20601,20650,20699,20748,20797,20846,20895,20944,20993,21042,21091,21140,21189,21238,21287,21336,21385,21434,21483,21532,21581,21630,21679,21728,21777,21826,21875,21924,21973,22022,22071,22120,22169,22218,22267,22316,22365,22414,22463,22512,22561,22610,22659,22708,22757,22806,22854,22903,22952,23001,23050,23099,23148,23197,23246,23295,23344,23393,23443,23492,23541,23590,23639,23688,23737,23786,23835,23884,23933,23982,24031,24080,24129,24178,24227,24276,24325,24374,24423,24472,24521,24570,24619,24668,24717,24766,24815,24864,24913,24962,25011,25060,25109,25159,25208,25256,25305,25354,25403,25452,25502,25551,25600,25649,25698,25747,25797,25846,25895,25944,25993,26042,26091,26141,26190,26239,26288,26337,26386,26435,26484,26533,26582,26631,26680,26729,26778,26827,26876,26925,26974,27023,27072,27121,27170,27219,27268,27317,27366,27415,27464],{"sys":309,"fields":312},{"id":310,"createdAt":311},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":313,"slug":314,"articleIntro":313,"category":315},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[316],{"metadata":317,"sys":320,"fields":327},{"tags":318,"concepts":319},[],[],{"space":321,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":323,"publishedVersion":252,"revision":59,"contentType":325,"locale":27},{"sys":322},{"type":12,"linkType":13,"id":14},{"sys":324},{"id":20,"type":12,"linkType":21},{"sys":326},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":328,"metaTitle":262,"metaDescription":263,"mainTitle":329,"subtitle":282,"heroImage":344,"ctaButton":305,"ctaLink":306},[261],{"data":330,"content":331,"nodeType":71},{},[332,338],{"data":333,"content":334,"nodeType":274},{},[335],{"data":336,"marks":337,"value":273,"nodeType":79},{},[],{"data":339,"content":340,"nodeType":84},{},[341],{"data":342,"marks":343,"value":281,"nodeType":79},{},[],{"metadata":345,"sys":348,"fields":353},{"tags":346,"concepts":347},[],[],{"space":349,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":351,"publishedVersion":59,"revision":22,"locale":27},{"sys":350},{"type":12,"linkType":13,"id":14},{"sys":352},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":354},{"url":297,"details":355,"fileName":303,"contentType":304},{"size":299,"image":356},{"width":301,"height":302},{"sys":358,"fields":361},{"id":359,"createdAt":360},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":362,"slug":363,"articleIntro":362,"category":364},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[365],{"metadata":366,"sys":369,"fields":376},{"tags":367,"concepts":368},[],[],{"space":370,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":372,"publishedVersion":252,"revision":59,"contentType":374,"locale":27},{"sys":371},{"type":12,"linkType":13,"id":14},{"sys":373},{"id":20,"type":12,"linkType":21},{"sys":375},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":377,"metaTitle":262,"metaDescription":263,"mainTitle":378,"subtitle":282,"heroImage":393,"ctaButton":305,"ctaLink":306},[261],{"data":379,"content":380,"nodeType":71},{},[381,387],{"data":382,"content":383,"nodeType":274},{},[384],{"data":385,"marks":386,"value":273,"nodeType":79},{},[],{"data":388,"content":389,"nodeType":84},{},[390],{"data":391,"marks":392,"value":281,"nodeType":79},{},[],{"metadata":394,"sys":397,"fields":402},{"tags":395,"concepts":396},[],[],{"space":398,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":400,"publishedVersion":59,"revision":22,"locale":27},{"sys":399},{"type":12,"linkType":13,"id":14},{"sys":401},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":403},{"url":297,"details":404,"fileName":303,"contentType":304},{"size":299,"image":405},{"width":301,"height":302},{"sys":407,"fields":410},{"id":408,"createdAt":409},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":411,"slug":412,"articleIntro":411,"category":413},"6471 - Prestations directes","compte-6471-prestations-directes",[414],{"metadata":415,"sys":418,"fields":425},{"tags":416,"concepts":417},[],[],{"space":419,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":421,"publishedVersion":252,"revision":59,"contentType":423,"locale":27},{"sys":420},{"type":12,"linkType":13,"id":14},{"sys":422},{"id":20,"type":12,"linkType":21},{"sys":424},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":426,"metaTitle":262,"metaDescription":263,"mainTitle":427,"subtitle":282,"heroImage":442,"ctaButton":305,"ctaLink":306},[261],{"data":428,"content":429,"nodeType":71},{},[430,436],{"data":431,"content":432,"nodeType":274},{},[433],{"data":434,"marks":435,"value":273,"nodeType":79},{},[],{"data":437,"content":438,"nodeType":84},{},[439],{"data":440,"marks":441,"value":281,"nodeType":79},{},[],{"metadata":443,"sys":446,"fields":451},{"tags":444,"concepts":445},[],[],{"space":447,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":449,"publishedVersion":59,"revision":22,"locale":27},{"sys":448},{"type":12,"linkType":13,"id":14},{"sys":450},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":452},{"url":297,"details":453,"fileName":303,"contentType":304},{"size":299,"image":454},{"width":301,"height":302},{"sys":456,"fields":459},{"id":457,"createdAt":458},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":460,"slug":461,"articleIntro":460,"category":462},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[463],{"metadata":464,"sys":467,"fields":474},{"tags":465,"concepts":466},[],[],{"space":468,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":470,"publishedVersion":252,"revision":59,"contentType":472,"locale":27},{"sys":469},{"type":12,"linkType":13,"id":14},{"sys":471},{"id":20,"type":12,"linkType":21},{"sys":473},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":475,"metaTitle":262,"metaDescription":263,"mainTitle":476,"subtitle":282,"heroImage":491,"ctaButton":305,"ctaLink":306},[261],{"data":477,"content":478,"nodeType":71},{},[479,485],{"data":480,"content":481,"nodeType":274},{},[482],{"data":483,"marks":484,"value":273,"nodeType":79},{},[],{"data":486,"content":487,"nodeType":84},{},[488],{"data":489,"marks":490,"value":281,"nodeType":79},{},[],{"metadata":492,"sys":495,"fields":500},{"tags":493,"concepts":494},[],[],{"space":496,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":498,"publishedVersion":59,"revision":22,"locale":27},{"sys":497},{"type":12,"linkType":13,"id":14},{"sys":499},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":501},{"url":297,"details":502,"fileName":303,"contentType":304},{"size":299,"image":503},{"width":301,"height":302},{"sys":505,"fields":508},{"id":506,"createdAt":507},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":509,"slug":510,"articleIntro":509,"category":511},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[512],{"metadata":513,"sys":516,"fields":523},{"tags":514,"concepts":515},[],[],{"space":517,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":519,"publishedVersion":252,"revision":59,"contentType":521,"locale":27},{"sys":518},{"type":12,"linkType":13,"id":14},{"sys":520},{"id":20,"type":12,"linkType":21},{"sys":522},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":524,"metaTitle":262,"metaDescription":263,"mainTitle":525,"subtitle":282,"heroImage":540,"ctaButton":305,"ctaLink":306},[261],{"data":526,"content":527,"nodeType":71},{},[528,534],{"data":529,"content":530,"nodeType":274},{},[531],{"data":532,"marks":533,"value":273,"nodeType":79},{},[],{"data":535,"content":536,"nodeType":84},{},[537],{"data":538,"marks":539,"value":281,"nodeType":79},{},[],{"metadata":541,"sys":544,"fields":549},{"tags":542,"concepts":543},[],[],{"space":545,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":547,"publishedVersion":59,"revision":22,"locale":27},{"sys":546},{"type":12,"linkType":13,"id":14},{"sys":548},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":550},{"url":297,"details":551,"fileName":303,"contentType":304},{"size":299,"image":552},{"width":301,"height":302},{"sys":554,"fields":557},{"id":555,"createdAt":556},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":558,"slug":559,"articleIntro":558,"category":560},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[561],{"metadata":562,"sys":565,"fields":572},{"tags":563,"concepts":564},[],[],{"space":566,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":568,"publishedVersion":252,"revision":59,"contentType":570,"locale":27},{"sys":567},{"type":12,"linkType":13,"id":14},{"sys":569},{"id":20,"type":12,"linkType":21},{"sys":571},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":573,"metaTitle":262,"metaDescription":263,"mainTitle":574,"subtitle":282,"heroImage":589,"ctaButton":305,"ctaLink":306},[261],{"data":575,"content":576,"nodeType":71},{},[577,583],{"data":578,"content":579,"nodeType":274},{},[580],{"data":581,"marks":582,"value":273,"nodeType":79},{},[],{"data":584,"content":585,"nodeType":84},{},[586],{"data":587,"marks":588,"value":281,"nodeType":79},{},[],{"metadata":590,"sys":593,"fields":598},{"tags":591,"concepts":592},[],[],{"space":594,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":596,"publishedVersion":59,"revision":22,"locale":27},{"sys":595},{"type":12,"linkType":13,"id":14},{"sys":597},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":599},{"url":297,"details":600,"fileName":303,"contentType":304},{"size":299,"image":601},{"width":301,"height":302},{"sys":603,"fields":606},{"id":604,"createdAt":605},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":607,"slug":608,"articleIntro":607,"category":609},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[610],{"metadata":611,"sys":614,"fields":621},{"tags":612,"concepts":613},[],[],{"space":615,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":617,"publishedVersion":252,"revision":59,"contentType":619,"locale":27},{"sys":616},{"type":12,"linkType":13,"id":14},{"sys":618},{"id":20,"type":12,"linkType":21},{"sys":620},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":622,"metaTitle":262,"metaDescription":263,"mainTitle":623,"subtitle":282,"heroImage":638,"ctaButton":305,"ctaLink":306},[261],{"data":624,"content":625,"nodeType":71},{},[626,632],{"data":627,"content":628,"nodeType":274},{},[629],{"data":630,"marks":631,"value":273,"nodeType":79},{},[],{"data":633,"content":634,"nodeType":84},{},[635],{"data":636,"marks":637,"value":281,"nodeType":79},{},[],{"metadata":639,"sys":642,"fields":647},{"tags":640,"concepts":641},[],[],{"space":643,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":645,"publishedVersion":59,"revision":22,"locale":27},{"sys":644},{"type":12,"linkType":13,"id":14},{"sys":646},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":648},{"url":297,"details":649,"fileName":303,"contentType":304},{"size":299,"image":650},{"width":301,"height":302},{"sys":652,"fields":655},{"id":653,"createdAt":654},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":656,"slug":657,"articleIntro":656,"category":658},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[659],{"metadata":660,"sys":663,"fields":670},{"tags":661,"concepts":662},[],[],{"space":664,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":666,"publishedVersion":252,"revision":59,"contentType":668,"locale":27},{"sys":665},{"type":12,"linkType":13,"id":14},{"sys":667},{"id":20,"type":12,"linkType":21},{"sys":669},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":671,"metaTitle":262,"metaDescription":263,"mainTitle":672,"subtitle":282,"heroImage":687,"ctaButton":305,"ctaLink":306},[261],{"data":673,"content":674,"nodeType":71},{},[675,681],{"data":676,"content":677,"nodeType":274},{},[678],{"data":679,"marks":680,"value":273,"nodeType":79},{},[],{"data":682,"content":683,"nodeType":84},{},[684],{"data":685,"marks":686,"value":281,"nodeType":79},{},[],{"metadata":688,"sys":691,"fields":696},{"tags":689,"concepts":690},[],[],{"space":692,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":694,"publishedVersion":59,"revision":22,"locale":27},{"sys":693},{"type":12,"linkType":13,"id":14},{"sys":695},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":697},{"url":297,"details":698,"fileName":303,"contentType":304},{"size":299,"image":699},{"width":301,"height":302},{"sys":701,"fields":704},{"id":702,"createdAt":703},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":705,"slug":706,"articleIntro":705,"category":707},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[708],{"metadata":709,"sys":712,"fields":719},{"tags":710,"concepts":711},[],[],{"space":713,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":715,"publishedVersion":252,"revision":59,"contentType":717,"locale":27},{"sys":714},{"type":12,"linkType":13,"id":14},{"sys":716},{"id":20,"type":12,"linkType":21},{"sys":718},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":720,"metaTitle":262,"metaDescription":263,"mainTitle":721,"subtitle":282,"heroImage":736,"ctaButton":305,"ctaLink":306},[261],{"data":722,"content":723,"nodeType":71},{},[724,730],{"data":725,"content":726,"nodeType":274},{},[727],{"data":728,"marks":729,"value":273,"nodeType":79},{},[],{"data":731,"content":732,"nodeType":84},{},[733],{"data":734,"marks":735,"value":281,"nodeType":79},{},[],{"metadata":737,"sys":740,"fields":745},{"tags":738,"concepts":739},[],[],{"space":741,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":743,"publishedVersion":59,"revision":22,"locale":27},{"sys":742},{"type":12,"linkType":13,"id":14},{"sys":744},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":746},{"url":297,"details":747,"fileName":303,"contentType":304},{"size":299,"image":748},{"width":301,"height":302},{"sys":750,"fields":753},{"id":751,"createdAt":752},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":754,"slug":755,"articleIntro":-1,"category":756},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[757],{"metadata":758,"sys":761,"fields":768},{"tags":759,"concepts":760},[],[],{"space":762,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":764,"publishedVersion":252,"revision":59,"contentType":766,"locale":27},{"sys":763},{"type":12,"linkType":13,"id":14},{"sys":765},{"id":20,"type":12,"linkType":21},{"sys":767},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":769,"metaTitle":262,"metaDescription":263,"mainTitle":770,"subtitle":282,"heroImage":785,"ctaButton":305,"ctaLink":306},[261],{"data":771,"content":772,"nodeType":71},{},[773,779],{"data":774,"content":775,"nodeType":274},{},[776],{"data":777,"marks":778,"value":273,"nodeType":79},{},[],{"data":780,"content":781,"nodeType":84},{},[782],{"data":783,"marks":784,"value":281,"nodeType":79},{},[],{"metadata":786,"sys":789,"fields":794},{"tags":787,"concepts":788},[],[],{"space":790,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":792,"publishedVersion":59,"revision":22,"locale":27},{"sys":791},{"type":12,"linkType":13,"id":14},{"sys":793},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":795},{"url":297,"details":796,"fileName":303,"contentType":304},{"size":299,"image":797},{"width":301,"height":302},{"sys":799,"fields":802},{"id":800,"createdAt":801},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":803,"slug":804,"articleIntro":803,"category":805},"Compte 6237 - Publications","compte-6237-publications",[806],{"metadata":807,"sys":810,"fields":817},{"tags":808,"concepts":809},[],[],{"space":811,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":813,"publishedVersion":252,"revision":59,"contentType":815,"locale":27},{"sys":812},{"type":12,"linkType":13,"id":14},{"sys":814},{"id":20,"type":12,"linkType":21},{"sys":816},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":818,"metaTitle":262,"metaDescription":263,"mainTitle":819,"subtitle":282,"heroImage":834,"ctaButton":305,"ctaLink":306},[261],{"data":820,"content":821,"nodeType":71},{},[822,828],{"data":823,"content":824,"nodeType":274},{},[825],{"data":826,"marks":827,"value":273,"nodeType":79},{},[],{"data":829,"content":830,"nodeType":84},{},[831],{"data":832,"marks":833,"value":281,"nodeType":79},{},[],{"metadata":835,"sys":838,"fields":843},{"tags":836,"concepts":837},[],[],{"space":839,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":841,"publishedVersion":59,"revision":22,"locale":27},{"sys":840},{"type":12,"linkType":13,"id":14},{"sys":842},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":844},{"url":297,"details":845,"fileName":303,"contentType":304},{"size":299,"image":846},{"width":301,"height":302},{"sys":848,"fields":851},{"id":849,"createdAt":850},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":852,"slug":853,"articleIntro":852,"category":854},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[855],{"metadata":856,"sys":859,"fields":866},{"tags":857,"concepts":858},[],[],{"space":860,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":862,"publishedVersion":252,"revision":59,"contentType":864,"locale":27},{"sys":861},{"type":12,"linkType":13,"id":14},{"sys":863},{"id":20,"type":12,"linkType":21},{"sys":865},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":867,"metaTitle":262,"metaDescription":263,"mainTitle":868,"subtitle":282,"heroImage":883,"ctaButton":305,"ctaLink":306},[261],{"data":869,"content":870,"nodeType":71},{},[871,877],{"data":872,"content":873,"nodeType":274},{},[874],{"data":875,"marks":876,"value":273,"nodeType":79},{},[],{"data":878,"content":879,"nodeType":84},{},[880],{"data":881,"marks":882,"value":281,"nodeType":79},{},[],{"metadata":884,"sys":887,"fields":892},{"tags":885,"concepts":886},[],[],{"space":888,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":890,"publishedVersion":59,"revision":22,"locale":27},{"sys":889},{"type":12,"linkType":13,"id":14},{"sys":891},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":893},{"url":297,"details":894,"fileName":303,"contentType":304},{"size":299,"image":895},{"width":301,"height":302},{"sys":897,"fields":900},{"id":898,"createdAt":899},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":901,"slug":902,"articleIntro":901,"category":903},"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",[904],{"metadata":905,"sys":908,"fields":915},{"tags":906,"concepts":907},[],[],{"space":909,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":911,"publishedVersion":252,"revision":59,"contentType":913,"locale":27},{"sys":910},{"type":12,"linkType":13,"id":14},{"sys":912},{"id":20,"type":12,"linkType":21},{"sys":914},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":916,"metaTitle":262,"metaDescription":263,"mainTitle":917,"subtitle":282,"heroImage":932,"ctaButton":305,"ctaLink":306},[261],{"data":918,"content":919,"nodeType":71},{},[920,926],{"data":921,"content":922,"nodeType":274},{},[923],{"data":924,"marks":925,"value":273,"nodeType":79},{},[],{"data":927,"content":928,"nodeType":84},{},[929],{"data":930,"marks":931,"value":281,"nodeType":79},{},[],{"metadata":933,"sys":936,"fields":941},{"tags":934,"concepts":935},[],[],{"space":937,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":939,"publishedVersion":59,"revision":22,"locale":27},{"sys":938},{"type":12,"linkType":13,"id":14},{"sys":940},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":942},{"url":297,"details":943,"fileName":303,"contentType":304},{"size":299,"image":944},{"width":301,"height":302},{"sys":946,"fields":949},{"id":947,"createdAt":948},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":950,"slug":951,"articleIntro":950,"category":952},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[953],{"metadata":954,"sys":957,"fields":964},{"tags":955,"concepts":956},[],[],{"space":958,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":960,"publishedVersion":252,"revision":59,"contentType":962,"locale":27},{"sys":959},{"type":12,"linkType":13,"id":14},{"sys":961},{"id":20,"type":12,"linkType":21},{"sys":963},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":965,"metaTitle":262,"metaDescription":263,"mainTitle":966,"subtitle":282,"heroImage":981,"ctaButton":305,"ctaLink":306},[261],{"data":967,"content":968,"nodeType":71},{},[969,975],{"data":970,"content":971,"nodeType":274},{},[972],{"data":973,"marks":974,"value":273,"nodeType":79},{},[],{"data":976,"content":977,"nodeType":84},{},[978],{"data":979,"marks":980,"value":281,"nodeType":79},{},[],{"metadata":982,"sys":985,"fields":990},{"tags":983,"concepts":984},[],[],{"space":986,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":988,"publishedVersion":59,"revision":22,"locale":27},{"sys":987},{"type":12,"linkType":13,"id":14},{"sys":989},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":991},{"url":297,"details":992,"fileName":303,"contentType":304},{"size":299,"image":993},{"width":301,"height":302},{"sys":995,"fields":998},{"id":996,"createdAt":997},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":999,"slug":1000,"articleIntro":999,"category":1001},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[1002],{"metadata":1003,"sys":1006,"fields":1013},{"tags":1004,"concepts":1005},[],[],{"space":1007,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1009,"publishedVersion":252,"revision":59,"contentType":1011,"locale":27},{"sys":1008},{"type":12,"linkType":13,"id":14},{"sys":1010},{"id":20,"type":12,"linkType":21},{"sys":1012},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1014,"metaTitle":262,"metaDescription":263,"mainTitle":1015,"subtitle":282,"heroImage":1030,"ctaButton":305,"ctaLink":306},[261],{"data":1016,"content":1017,"nodeType":71},{},[1018,1024],{"data":1019,"content":1020,"nodeType":274},{},[1021],{"data":1022,"marks":1023,"value":273,"nodeType":79},{},[],{"data":1025,"content":1026,"nodeType":84},{},[1027],{"data":1028,"marks":1029,"value":281,"nodeType":79},{},[],{"metadata":1031,"sys":1034,"fields":1039},{"tags":1032,"concepts":1033},[],[],{"space":1035,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1037,"publishedVersion":59,"revision":22,"locale":27},{"sys":1036},{"type":12,"linkType":13,"id":14},{"sys":1038},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1040},{"url":297,"details":1041,"fileName":303,"contentType":304},{"size":299,"image":1042},{"width":301,"height":302},{"sys":1044,"fields":1047},{"id":1045,"createdAt":1046},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":1048,"slug":1049,"articleIntro":1048,"category":1050},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[1051],{"metadata":1052,"sys":1055,"fields":1062},{"tags":1053,"concepts":1054},[],[],{"space":1056,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1058,"publishedVersion":252,"revision":59,"contentType":1060,"locale":27},{"sys":1057},{"type":12,"linkType":13,"id":14},{"sys":1059},{"id":20,"type":12,"linkType":21},{"sys":1061},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1063,"metaTitle":262,"metaDescription":263,"mainTitle":1064,"subtitle":282,"heroImage":1079,"ctaButton":305,"ctaLink":306},[261],{"data":1065,"content":1066,"nodeType":71},{},[1067,1073],{"data":1068,"content":1069,"nodeType":274},{},[1070],{"data":1071,"marks":1072,"value":273,"nodeType":79},{},[],{"data":1074,"content":1075,"nodeType":84},{},[1076],{"data":1077,"marks":1078,"value":281,"nodeType":79},{},[],{"metadata":1080,"sys":1083,"fields":1088},{"tags":1081,"concepts":1082},[],[],{"space":1084,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1086,"publishedVersion":59,"revision":22,"locale":27},{"sys":1085},{"type":12,"linkType":13,"id":14},{"sys":1087},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1089},{"url":297,"details":1090,"fileName":303,"contentType":304},{"size":299,"image":1091},{"width":301,"height":302},{"sys":1093,"fields":1096},{"id":1094,"createdAt":1095},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":1097,"slug":1098,"articleIntro":1099,"category":1100},"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.",[1101],{"metadata":1102,"sys":1105,"fields":1112},{"tags":1103,"concepts":1104},[],[],{"space":1106,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1108,"publishedVersion":252,"revision":59,"contentType":1110,"locale":27},{"sys":1107},{"type":12,"linkType":13,"id":14},{"sys":1109},{"id":20,"type":12,"linkType":21},{"sys":1111},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1113,"metaTitle":262,"metaDescription":263,"mainTitle":1114,"subtitle":282,"heroImage":1129,"ctaButton":305,"ctaLink":306},[261],{"data":1115,"content":1116,"nodeType":71},{},[1117,1123],{"data":1118,"content":1119,"nodeType":274},{},[1120],{"data":1121,"marks":1122,"value":273,"nodeType":79},{},[],{"data":1124,"content":1125,"nodeType":84},{},[1126],{"data":1127,"marks":1128,"value":281,"nodeType":79},{},[],{"metadata":1130,"sys":1133,"fields":1138},{"tags":1131,"concepts":1132},[],[],{"space":1134,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1136,"publishedVersion":59,"revision":22,"locale":27},{"sys":1135},{"type":12,"linkType":13,"id":14},{"sys":1137},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1139},{"url":297,"details":1140,"fileName":303,"contentType":304},{"size":299,"image":1141},{"width":301,"height":302},{"sys":1143,"fields":1146},{"id":1144,"createdAt":1145},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":1147,"slug":1148,"articleIntro":1147,"category":1149},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[1150],{"metadata":1151,"sys":1154,"fields":1161},{"tags":1152,"concepts":1153},[],[],{"space":1155,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1157,"publishedVersion":252,"revision":59,"contentType":1159,"locale":27},{"sys":1156},{"type":12,"linkType":13,"id":14},{"sys":1158},{"id":20,"type":12,"linkType":21},{"sys":1160},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1162,"metaTitle":262,"metaDescription":263,"mainTitle":1163,"subtitle":282,"heroImage":1178,"ctaButton":305,"ctaLink":306},[261],{"data":1164,"content":1165,"nodeType":71},{},[1166,1172],{"data":1167,"content":1168,"nodeType":274},{},[1169],{"data":1170,"marks":1171,"value":273,"nodeType":79},{},[],{"data":1173,"content":1174,"nodeType":84},{},[1175],{"data":1176,"marks":1177,"value":281,"nodeType":79},{},[],{"metadata":1179,"sys":1182,"fields":1187},{"tags":1180,"concepts":1181},[],[],{"space":1183,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1185,"publishedVersion":59,"revision":22,"locale":27},{"sys":1184},{"type":12,"linkType":13,"id":14},{"sys":1186},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1188},{"url":297,"details":1189,"fileName":303,"contentType":304},{"size":299,"image":1190},{"width":301,"height":302},{"sys":1192,"fields":1195},{"id":1193,"createdAt":1194},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":1196,"slug":1197,"articleIntro":1196,"category":1198},"Compte 6412 - Congés payés","compte-6412-conges-payes",[1199],{"metadata":1200,"sys":1203,"fields":1210},{"tags":1201,"concepts":1202},[],[],{"space":1204,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1206,"publishedVersion":252,"revision":59,"contentType":1208,"locale":27},{"sys":1205},{"type":12,"linkType":13,"id":14},{"sys":1207},{"id":20,"type":12,"linkType":21},{"sys":1209},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1211,"metaTitle":262,"metaDescription":263,"mainTitle":1212,"subtitle":282,"heroImage":1227,"ctaButton":305,"ctaLink":306},[261],{"data":1213,"content":1214,"nodeType":71},{},[1215,1221],{"data":1216,"content":1217,"nodeType":274},{},[1218],{"data":1219,"marks":1220,"value":273,"nodeType":79},{},[],{"data":1222,"content":1223,"nodeType":84},{},[1224],{"data":1225,"marks":1226,"value":281,"nodeType":79},{},[],{"metadata":1228,"sys":1231,"fields":1236},{"tags":1229,"concepts":1230},[],[],{"space":1232,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1234,"publishedVersion":59,"revision":22,"locale":27},{"sys":1233},{"type":12,"linkType":13,"id":14},{"sys":1235},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1237},{"url":297,"details":1238,"fileName":303,"contentType":304},{"size":299,"image":1239},{"width":301,"height":302},{"sys":1241,"fields":1244},{"id":1242,"createdAt":1243},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":1245,"slug":1246,"articleIntro":-1,"category":1247},"Compte 628 - Divers","compte-628-divers",[1248],{"metadata":1249,"sys":1252,"fields":1259},{"tags":1250,"concepts":1251},[],[],{"space":1253,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1255,"publishedVersion":252,"revision":59,"contentType":1257,"locale":27},{"sys":1254},{"type":12,"linkType":13,"id":14},{"sys":1256},{"id":20,"type":12,"linkType":21},{"sys":1258},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1260,"metaTitle":262,"metaDescription":263,"mainTitle":1261,"subtitle":282,"heroImage":1276,"ctaButton":305,"ctaLink":306},[261],{"data":1262,"content":1263,"nodeType":71},{},[1264,1270],{"data":1265,"content":1266,"nodeType":274},{},[1267],{"data":1268,"marks":1269,"value":273,"nodeType":79},{},[],{"data":1271,"content":1272,"nodeType":84},{},[1273],{"data":1274,"marks":1275,"value":281,"nodeType":79},{},[],{"metadata":1277,"sys":1280,"fields":1285},{"tags":1278,"concepts":1279},[],[],{"space":1281,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1283,"publishedVersion":59,"revision":22,"locale":27},{"sys":1282},{"type":12,"linkType":13,"id":14},{"sys":1284},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1286},{"url":297,"details":1287,"fileName":303,"contentType":304},{"size":299,"image":1288},{"width":301,"height":302},{"sys":1290,"fields":1293},{"id":1291,"createdAt":1292},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":1294,"slug":1295,"articleIntro":1294,"category":1296},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[1297],{"metadata":1298,"sys":1301,"fields":1308},{"tags":1299,"concepts":1300},[],[],{"space":1302,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1304,"publishedVersion":252,"revision":59,"contentType":1306,"locale":27},{"sys":1303},{"type":12,"linkType":13,"id":14},{"sys":1305},{"id":20,"type":12,"linkType":21},{"sys":1307},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1309,"metaTitle":262,"metaDescription":263,"mainTitle":1310,"subtitle":282,"heroImage":1325,"ctaButton":305,"ctaLink":306},[261],{"data":1311,"content":1312,"nodeType":71},{},[1313,1319],{"data":1314,"content":1315,"nodeType":274},{},[1316],{"data":1317,"marks":1318,"value":273,"nodeType":79},{},[],{"data":1320,"content":1321,"nodeType":84},{},[1322],{"data":1323,"marks":1324,"value":281,"nodeType":79},{},[],{"metadata":1326,"sys":1329,"fields":1334},{"tags":1327,"concepts":1328},[],[],{"space":1330,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1332,"publishedVersion":59,"revision":22,"locale":27},{"sys":1331},{"type":12,"linkType":13,"id":14},{"sys":1333},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1335},{"url":297,"details":1336,"fileName":303,"contentType":304},{"size":299,"image":1337},{"width":301,"height":302},{"sys":1339,"fields":1342},{"id":1340,"createdAt":1341},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":1343,"slug":1344,"articleIntro":-1,"category":1345},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[1346],{"metadata":1347,"sys":1350,"fields":1357},{"tags":1348,"concepts":1349},[],[],{"space":1351,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1353,"publishedVersion":252,"revision":59,"contentType":1355,"locale":27},{"sys":1352},{"type":12,"linkType":13,"id":14},{"sys":1354},{"id":20,"type":12,"linkType":21},{"sys":1356},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1358,"metaTitle":262,"metaDescription":263,"mainTitle":1359,"subtitle":282,"heroImage":1374,"ctaButton":305,"ctaLink":306},[261],{"data":1360,"content":1361,"nodeType":71},{},[1362,1368],{"data":1363,"content":1364,"nodeType":274},{},[1365],{"data":1366,"marks":1367,"value":273,"nodeType":79},{},[],{"data":1369,"content":1370,"nodeType":84},{},[1371],{"data":1372,"marks":1373,"value":281,"nodeType":79},{},[],{"metadata":1375,"sys":1378,"fields":1383},{"tags":1376,"concepts":1377},[],[],{"space":1379,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1381,"publishedVersion":59,"revision":22,"locale":27},{"sys":1380},{"type":12,"linkType":13,"id":14},{"sys":1382},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1384},{"url":297,"details":1385,"fileName":303,"contentType":304},{"size":299,"image":1386},{"width":301,"height":302},{"sys":1388,"fields":1391},{"id":1389,"createdAt":1390},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":1392,"slug":1393,"articleIntro":1392,"category":1394},"Compte 53 - Caisse","compte-53-caisse",[1395],{"metadata":1396,"sys":1399,"fields":1406},{"tags":1397,"concepts":1398},[],[],{"space":1400,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1402,"publishedVersion":252,"revision":59,"contentType":1404,"locale":27},{"sys":1401},{"type":12,"linkType":13,"id":14},{"sys":1403},{"id":20,"type":12,"linkType":21},{"sys":1405},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1407,"metaTitle":262,"metaDescription":263,"mainTitle":1408,"subtitle":282,"heroImage":1423,"ctaButton":305,"ctaLink":306},[261],{"data":1409,"content":1410,"nodeType":71},{},[1411,1417],{"data":1412,"content":1413,"nodeType":274},{},[1414],{"data":1415,"marks":1416,"value":273,"nodeType":79},{},[],{"data":1418,"content":1419,"nodeType":84},{},[1420],{"data":1421,"marks":1422,"value":281,"nodeType":79},{},[],{"metadata":1424,"sys":1427,"fields":1432},{"tags":1425,"concepts":1426},[],[],{"space":1428,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1430,"publishedVersion":59,"revision":22,"locale":27},{"sys":1429},{"type":12,"linkType":13,"id":14},{"sys":1431},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1433},{"url":297,"details":1434,"fileName":303,"contentType":304},{"size":299,"image":1435},{"width":301,"height":302},{"sys":1437,"fields":1440},{"id":1438,"createdAt":1439},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":1441,"slug":1442,"articleIntro":1441,"category":1443},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[1444],{"metadata":1445,"sys":1448,"fields":1455},{"tags":1446,"concepts":1447},[],[],{"space":1449,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1451,"publishedVersion":252,"revision":59,"contentType":1453,"locale":27},{"sys":1450},{"type":12,"linkType":13,"id":14},{"sys":1452},{"id":20,"type":12,"linkType":21},{"sys":1454},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1456,"metaTitle":262,"metaDescription":263,"mainTitle":1457,"subtitle":282,"heroImage":1472,"ctaButton":305,"ctaLink":306},[261],{"data":1458,"content":1459,"nodeType":71},{},[1460,1466],{"data":1461,"content":1462,"nodeType":274},{},[1463],{"data":1464,"marks":1465,"value":273,"nodeType":79},{},[],{"data":1467,"content":1468,"nodeType":84},{},[1469],{"data":1470,"marks":1471,"value":281,"nodeType":79},{},[],{"metadata":1473,"sys":1476,"fields":1481},{"tags":1474,"concepts":1475},[],[],{"space":1477,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1479,"publishedVersion":59,"revision":22,"locale":27},{"sys":1478},{"type":12,"linkType":13,"id":14},{"sys":1480},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1482},{"url":297,"details":1483,"fileName":303,"contentType":304},{"size":299,"image":1484},{"width":301,"height":302},{"sys":1486,"fields":1489},{"id":1487,"createdAt":1488},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":1490,"slug":1491,"articleIntro":1490,"category":1492},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[1493],{"metadata":1494,"sys":1497,"fields":1504},{"tags":1495,"concepts":1496},[],[],{"space":1498,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1500,"publishedVersion":252,"revision":59,"contentType":1502,"locale":27},{"sys":1499},{"type":12,"linkType":13,"id":14},{"sys":1501},{"id":20,"type":12,"linkType":21},{"sys":1503},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1505,"metaTitle":262,"metaDescription":263,"mainTitle":1506,"subtitle":282,"heroImage":1521,"ctaButton":305,"ctaLink":306},[261],{"data":1507,"content":1508,"nodeType":71},{},[1509,1515],{"data":1510,"content":1511,"nodeType":274},{},[1512],{"data":1513,"marks":1514,"value":273,"nodeType":79},{},[],{"data":1516,"content":1517,"nodeType":84},{},[1518],{"data":1519,"marks":1520,"value":281,"nodeType":79},{},[],{"metadata":1522,"sys":1525,"fields":1530},{"tags":1523,"concepts":1524},[],[],{"space":1526,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1528,"publishedVersion":59,"revision":22,"locale":27},{"sys":1527},{"type":12,"linkType":13,"id":14},{"sys":1529},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1531},{"url":297,"details":1532,"fileName":303,"contentType":304},{"size":299,"image":1533},{"width":301,"height":302},{"sys":1535,"fields":1538},{"id":1536,"createdAt":1537},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":1539,"slug":1540,"articleIntro":1539,"category":1541},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[1542],{"metadata":1543,"sys":1546,"fields":1553},{"tags":1544,"concepts":1545},[],[],{"space":1547,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1549,"publishedVersion":252,"revision":59,"contentType":1551,"locale":27},{"sys":1548},{"type":12,"linkType":13,"id":14},{"sys":1550},{"id":20,"type":12,"linkType":21},{"sys":1552},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1554,"metaTitle":262,"metaDescription":263,"mainTitle":1555,"subtitle":282,"heroImage":1570,"ctaButton":305,"ctaLink":306},[261],{"data":1556,"content":1557,"nodeType":71},{},[1558,1564],{"data":1559,"content":1560,"nodeType":274},{},[1561],{"data":1562,"marks":1563,"value":273,"nodeType":79},{},[],{"data":1565,"content":1566,"nodeType":84},{},[1567],{"data":1568,"marks":1569,"value":281,"nodeType":79},{},[],{"metadata":1571,"sys":1574,"fields":1579},{"tags":1572,"concepts":1573},[],[],{"space":1575,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1577,"publishedVersion":59,"revision":22,"locale":27},{"sys":1576},{"type":12,"linkType":13,"id":14},{"sys":1578},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1580},{"url":297,"details":1581,"fileName":303,"contentType":304},{"size":299,"image":1582},{"width":301,"height":302},{"sys":1584,"fields":1587},{"id":1585,"createdAt":1586},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":1588,"slug":1589,"articleIntro":1588,"category":1590},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[1591],{"metadata":1592,"sys":1595,"fields":1602},{"tags":1593,"concepts":1594},[],[],{"space":1596,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1598,"publishedVersion":252,"revision":59,"contentType":1600,"locale":27},{"sys":1597},{"type":12,"linkType":13,"id":14},{"sys":1599},{"id":20,"type":12,"linkType":21},{"sys":1601},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1603,"metaTitle":262,"metaDescription":263,"mainTitle":1604,"subtitle":282,"heroImage":1619,"ctaButton":305,"ctaLink":306},[261],{"data":1605,"content":1606,"nodeType":71},{},[1607,1613],{"data":1608,"content":1609,"nodeType":274},{},[1610],{"data":1611,"marks":1612,"value":273,"nodeType":79},{},[],{"data":1614,"content":1615,"nodeType":84},{},[1616],{"data":1617,"marks":1618,"value":281,"nodeType":79},{},[],{"metadata":1620,"sys":1623,"fields":1628},{"tags":1621,"concepts":1622},[],[],{"space":1624,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1626,"publishedVersion":59,"revision":22,"locale":27},{"sys":1625},{"type":12,"linkType":13,"id":14},{"sys":1627},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1629},{"url":297,"details":1630,"fileName":303,"contentType":304},{"size":299,"image":1631},{"width":301,"height":302},{"sys":1633,"fields":1636},{"id":1634,"createdAt":1635},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":1637,"slug":1638,"articleIntro":1637,"category":1639},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[1640],{"metadata":1641,"sys":1644,"fields":1651},{"tags":1642,"concepts":1643},[],[],{"space":1645,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1647,"publishedVersion":252,"revision":59,"contentType":1649,"locale":27},{"sys":1646},{"type":12,"linkType":13,"id":14},{"sys":1648},{"id":20,"type":12,"linkType":21},{"sys":1650},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1652,"metaTitle":262,"metaDescription":263,"mainTitle":1653,"subtitle":282,"heroImage":1668,"ctaButton":305,"ctaLink":306},[261],{"data":1654,"content":1655,"nodeType":71},{},[1656,1662],{"data":1657,"content":1658,"nodeType":274},{},[1659],{"data":1660,"marks":1661,"value":273,"nodeType":79},{},[],{"data":1663,"content":1664,"nodeType":84},{},[1665],{"data":1666,"marks":1667,"value":281,"nodeType":79},{},[],{"metadata":1669,"sys":1672,"fields":1677},{"tags":1670,"concepts":1671},[],[],{"space":1673,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1675,"publishedVersion":59,"revision":22,"locale":27},{"sys":1674},{"type":12,"linkType":13,"id":14},{"sys":1676},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1678},{"url":297,"details":1679,"fileName":303,"contentType":304},{"size":299,"image":1680},{"width":301,"height":302},{"sys":1682,"fields":1685},{"id":1683,"createdAt":1684},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":1686,"slug":1687,"articleIntro":-1,"category":1688},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[1689],{"metadata":1690,"sys":1693,"fields":1700},{"tags":1691,"concepts":1692},[],[],{"space":1694,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1696,"publishedVersion":252,"revision":59,"contentType":1698,"locale":27},{"sys":1695},{"type":12,"linkType":13,"id":14},{"sys":1697},{"id":20,"type":12,"linkType":21},{"sys":1699},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1701,"metaTitle":262,"metaDescription":263,"mainTitle":1702,"subtitle":282,"heroImage":1717,"ctaButton":305,"ctaLink":306},[261],{"data":1703,"content":1704,"nodeType":71},{},[1705,1711],{"data":1706,"content":1707,"nodeType":274},{},[1708],{"data":1709,"marks":1710,"value":273,"nodeType":79},{},[],{"data":1712,"content":1713,"nodeType":84},{},[1714],{"data":1715,"marks":1716,"value":281,"nodeType":79},{},[],{"metadata":1718,"sys":1721,"fields":1726},{"tags":1719,"concepts":1720},[],[],{"space":1722,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1724,"publishedVersion":59,"revision":22,"locale":27},{"sys":1723},{"type":12,"linkType":13,"id":14},{"sys":1725},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1727},{"url":297,"details":1728,"fileName":303,"contentType":304},{"size":299,"image":1729},{"width":301,"height":302},{"sys":1731,"fields":1734},{"id":1732,"createdAt":1733},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":1735,"slug":1736,"articleIntro":1735,"category":1737},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[1738],{"metadata":1739,"sys":1742,"fields":1749},{"tags":1740,"concepts":1741},[],[],{"space":1743,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1745,"publishedVersion":252,"revision":59,"contentType":1747,"locale":27},{"sys":1744},{"type":12,"linkType":13,"id":14},{"sys":1746},{"id":20,"type":12,"linkType":21},{"sys":1748},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1750,"metaTitle":262,"metaDescription":263,"mainTitle":1751,"subtitle":282,"heroImage":1766,"ctaButton":305,"ctaLink":306},[261],{"data":1752,"content":1753,"nodeType":71},{},[1754,1760],{"data":1755,"content":1756,"nodeType":274},{},[1757],{"data":1758,"marks":1759,"value":273,"nodeType":79},{},[],{"data":1761,"content":1762,"nodeType":84},{},[1763],{"data":1764,"marks":1765,"value":281,"nodeType":79},{},[],{"metadata":1767,"sys":1770,"fields":1775},{"tags":1768,"concepts":1769},[],[],{"space":1771,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1773,"publishedVersion":59,"revision":22,"locale":27},{"sys":1772},{"type":12,"linkType":13,"id":14},{"sys":1774},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1776},{"url":297,"details":1777,"fileName":303,"contentType":304},{"size":299,"image":1778},{"width":301,"height":302},{"sys":1780,"fields":1783},{"id":1781,"createdAt":1782},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":1784,"slug":1785,"articleIntro":1784,"category":1786},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[1787],{"metadata":1788,"sys":1791,"fields":1798},{"tags":1789,"concepts":1790},[],[],{"space":1792,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1794,"publishedVersion":252,"revision":59,"contentType":1796,"locale":27},{"sys":1793},{"type":12,"linkType":13,"id":14},{"sys":1795},{"id":20,"type":12,"linkType":21},{"sys":1797},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1799,"metaTitle":262,"metaDescription":263,"mainTitle":1800,"subtitle":282,"heroImage":1815,"ctaButton":305,"ctaLink":306},[261],{"data":1801,"content":1802,"nodeType":71},{},[1803,1809],{"data":1804,"content":1805,"nodeType":274},{},[1806],{"data":1807,"marks":1808,"value":273,"nodeType":79},{},[],{"data":1810,"content":1811,"nodeType":84},{},[1812],{"data":1813,"marks":1814,"value":281,"nodeType":79},{},[],{"metadata":1816,"sys":1819,"fields":1824},{"tags":1817,"concepts":1818},[],[],{"space":1820,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1822,"publishedVersion":59,"revision":22,"locale":27},{"sys":1821},{"type":12,"linkType":13,"id":14},{"sys":1823},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1825},{"url":297,"details":1826,"fileName":303,"contentType":304},{"size":299,"image":1827},{"width":301,"height":302},{"sys":1829,"fields":1832},{"id":1830,"createdAt":1831},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":1833,"slug":1834,"articleIntro":1833,"category":1835},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[1836],{"metadata":1837,"sys":1840,"fields":1847},{"tags":1838,"concepts":1839},[],[],{"space":1841,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1843,"publishedVersion":252,"revision":59,"contentType":1845,"locale":27},{"sys":1842},{"type":12,"linkType":13,"id":14},{"sys":1844},{"id":20,"type":12,"linkType":21},{"sys":1846},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1848,"metaTitle":262,"metaDescription":263,"mainTitle":1849,"subtitle":282,"heroImage":1864,"ctaButton":305,"ctaLink":306},[261],{"data":1850,"content":1851,"nodeType":71},{},[1852,1858],{"data":1853,"content":1854,"nodeType":274},{},[1855],{"data":1856,"marks":1857,"value":273,"nodeType":79},{},[],{"data":1859,"content":1860,"nodeType":84},{},[1861],{"data":1862,"marks":1863,"value":281,"nodeType":79},{},[],{"metadata":1865,"sys":1868,"fields":1873},{"tags":1866,"concepts":1867},[],[],{"space":1869,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1871,"publishedVersion":59,"revision":22,"locale":27},{"sys":1870},{"type":12,"linkType":13,"id":14},{"sys":1872},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1874},{"url":297,"details":1875,"fileName":303,"contentType":304},{"size":299,"image":1876},{"width":301,"height":302},{"sys":1878,"fields":1881},{"id":1879,"createdAt":1880},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":1882,"slug":1883,"articleIntro":-1,"category":1884},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[1885],{"metadata":1886,"sys":1889,"fields":1896},{"tags":1887,"concepts":1888},[],[],{"space":1890,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1892,"publishedVersion":252,"revision":59,"contentType":1894,"locale":27},{"sys":1891},{"type":12,"linkType":13,"id":14},{"sys":1893},{"id":20,"type":12,"linkType":21},{"sys":1895},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1897,"metaTitle":262,"metaDescription":263,"mainTitle":1898,"subtitle":282,"heroImage":1913,"ctaButton":305,"ctaLink":306},[261],{"data":1899,"content":1900,"nodeType":71},{},[1901,1907],{"data":1902,"content":1903,"nodeType":274},{},[1904],{"data":1905,"marks":1906,"value":273,"nodeType":79},{},[],{"data":1908,"content":1909,"nodeType":84},{},[1910],{"data":1911,"marks":1912,"value":281,"nodeType":79},{},[],{"metadata":1914,"sys":1917,"fields":1922},{"tags":1915,"concepts":1916},[],[],{"space":1918,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1920,"publishedVersion":59,"revision":22,"locale":27},{"sys":1919},{"type":12,"linkType":13,"id":14},{"sys":1921},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1923},{"url":297,"details":1924,"fileName":303,"contentType":304},{"size":299,"image":1925},{"width":301,"height":302},{"sys":1927,"fields":1930},{"id":1928,"createdAt":1929},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":1931,"slug":1932,"articleIntro":1931,"category":1933},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[1934],{"metadata":1935,"sys":1938,"fields":1945},{"tags":1936,"concepts":1937},[],[],{"space":1939,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1941,"publishedVersion":252,"revision":59,"contentType":1943,"locale":27},{"sys":1940},{"type":12,"linkType":13,"id":14},{"sys":1942},{"id":20,"type":12,"linkType":21},{"sys":1944},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1946,"metaTitle":262,"metaDescription":263,"mainTitle":1947,"subtitle":282,"heroImage":1962,"ctaButton":305,"ctaLink":306},[261],{"data":1948,"content":1949,"nodeType":71},{},[1950,1956],{"data":1951,"content":1952,"nodeType":274},{},[1953],{"data":1954,"marks":1955,"value":273,"nodeType":79},{},[],{"data":1957,"content":1958,"nodeType":84},{},[1959],{"data":1960,"marks":1961,"value":281,"nodeType":79},{},[],{"metadata":1963,"sys":1966,"fields":1971},{"tags":1964,"concepts":1965},[],[],{"space":1967,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":1969,"publishedVersion":59,"revision":22,"locale":27},{"sys":1968},{"type":12,"linkType":13,"id":14},{"sys":1970},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":1972},{"url":297,"details":1973,"fileName":303,"contentType":304},{"size":299,"image":1974},{"width":301,"height":302},{"sys":1976,"fields":1979},{"id":1977,"createdAt":1978},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":1980,"slug":1981,"articleIntro":-1,"category":1982},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[1983],{"metadata":1984,"sys":1987,"fields":1994},{"tags":1985,"concepts":1986},[],[],{"space":1988,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":1990,"publishedVersion":252,"revision":59,"contentType":1992,"locale":27},{"sys":1989},{"type":12,"linkType":13,"id":14},{"sys":1991},{"id":20,"type":12,"linkType":21},{"sys":1993},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":1995,"metaTitle":262,"metaDescription":263,"mainTitle":1996,"subtitle":282,"heroImage":2011,"ctaButton":305,"ctaLink":306},[261],{"data":1997,"content":1998,"nodeType":71},{},[1999,2005],{"data":2000,"content":2001,"nodeType":274},{},[2002],{"data":2003,"marks":2004,"value":273,"nodeType":79},{},[],{"data":2006,"content":2007,"nodeType":84},{},[2008],{"data":2009,"marks":2010,"value":281,"nodeType":79},{},[],{"metadata":2012,"sys":2015,"fields":2020},{"tags":2013,"concepts":2014},[],[],{"space":2016,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2018,"publishedVersion":59,"revision":22,"locale":27},{"sys":2017},{"type":12,"linkType":13,"id":14},{"sys":2019},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2021},{"url":297,"details":2022,"fileName":303,"contentType":304},{"size":299,"image":2023},{"width":301,"height":302},{"sys":2025,"fields":2028},{"id":2026,"createdAt":2027},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":2029,"slug":2030,"articleIntro":2029,"category":2031},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[2032],{"metadata":2033,"sys":2036,"fields":2043},{"tags":2034,"concepts":2035},[],[],{"space":2037,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2039,"publishedVersion":252,"revision":59,"contentType":2041,"locale":27},{"sys":2038},{"type":12,"linkType":13,"id":14},{"sys":2040},{"id":20,"type":12,"linkType":21},{"sys":2042},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2044,"metaTitle":262,"metaDescription":263,"mainTitle":2045,"subtitle":282,"heroImage":2060,"ctaButton":305,"ctaLink":306},[261],{"data":2046,"content":2047,"nodeType":71},{},[2048,2054],{"data":2049,"content":2050,"nodeType":274},{},[2051],{"data":2052,"marks":2053,"value":273,"nodeType":79},{},[],{"data":2055,"content":2056,"nodeType":84},{},[2057],{"data":2058,"marks":2059,"value":281,"nodeType":79},{},[],{"metadata":2061,"sys":2064,"fields":2069},{"tags":2062,"concepts":2063},[],[],{"space":2065,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2067,"publishedVersion":59,"revision":22,"locale":27},{"sys":2066},{"type":12,"linkType":13,"id":14},{"sys":2068},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2070},{"url":297,"details":2071,"fileName":303,"contentType":304},{"size":299,"image":2072},{"width":301,"height":302},{"sys":2074,"fields":2077},{"id":2075,"createdAt":2076},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":2078,"slug":2079,"articleIntro":2078,"category":2080},"6331 - Versement de transport","compte-6331-versement-de-transport",[2081],{"metadata":2082,"sys":2085,"fields":2092},{"tags":2083,"concepts":2084},[],[],{"space":2086,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2088,"publishedVersion":252,"revision":59,"contentType":2090,"locale":27},{"sys":2087},{"type":12,"linkType":13,"id":14},{"sys":2089},{"id":20,"type":12,"linkType":21},{"sys":2091},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2093,"metaTitle":262,"metaDescription":263,"mainTitle":2094,"subtitle":282,"heroImage":2109,"ctaButton":305,"ctaLink":306},[261],{"data":2095,"content":2096,"nodeType":71},{},[2097,2103],{"data":2098,"content":2099,"nodeType":274},{},[2100],{"data":2101,"marks":2102,"value":273,"nodeType":79},{},[],{"data":2104,"content":2105,"nodeType":84},{},[2106],{"data":2107,"marks":2108,"value":281,"nodeType":79},{},[],{"metadata":2110,"sys":2113,"fields":2118},{"tags":2111,"concepts":2112},[],[],{"space":2114,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2116,"publishedVersion":59,"revision":22,"locale":27},{"sys":2115},{"type":12,"linkType":13,"id":14},{"sys":2117},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2119},{"url":297,"details":2120,"fileName":303,"contentType":304},{"size":299,"image":2121},{"width":301,"height":302},{"sys":2123,"fields":2126},{"id":2124,"createdAt":2125},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":2127,"slug":2128,"articleIntro":-1,"category":2129},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[2130],{"metadata":2131,"sys":2134,"fields":2141},{"tags":2132,"concepts":2133},[],[],{"space":2135,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2137,"publishedVersion":252,"revision":59,"contentType":2139,"locale":27},{"sys":2136},{"type":12,"linkType":13,"id":14},{"sys":2138},{"id":20,"type":12,"linkType":21},{"sys":2140},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2142,"metaTitle":262,"metaDescription":263,"mainTitle":2143,"subtitle":282,"heroImage":2158,"ctaButton":305,"ctaLink":306},[261],{"data":2144,"content":2145,"nodeType":71},{},[2146,2152],{"data":2147,"content":2148,"nodeType":274},{},[2149],{"data":2150,"marks":2151,"value":273,"nodeType":79},{},[],{"data":2153,"content":2154,"nodeType":84},{},[2155],{"data":2156,"marks":2157,"value":281,"nodeType":79},{},[],{"metadata":2159,"sys":2162,"fields":2167},{"tags":2160,"concepts":2161},[],[],{"space":2163,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2165,"publishedVersion":59,"revision":22,"locale":27},{"sys":2164},{"type":12,"linkType":13,"id":14},{"sys":2166},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2168},{"url":297,"details":2169,"fileName":303,"contentType":304},{"size":299,"image":2170},{"width":301,"height":302},{"sys":2172,"fields":2175},{"id":2173,"createdAt":2174},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":2176,"slug":2177,"articleIntro":2176,"category":2178},"Compte 326 - Emballages","compte-326-emballages",[2179],{"metadata":2180,"sys":2183,"fields":2190},{"tags":2181,"concepts":2182},[],[],{"space":2184,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2186,"publishedVersion":252,"revision":59,"contentType":2188,"locale":27},{"sys":2185},{"type":12,"linkType":13,"id":14},{"sys":2187},{"id":20,"type":12,"linkType":21},{"sys":2189},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2191,"metaTitle":262,"metaDescription":263,"mainTitle":2192,"subtitle":282,"heroImage":2207,"ctaButton":305,"ctaLink":306},[261],{"data":2193,"content":2194,"nodeType":71},{},[2195,2201],{"data":2196,"content":2197,"nodeType":274},{},[2198],{"data":2199,"marks":2200,"value":273,"nodeType":79},{},[],{"data":2202,"content":2203,"nodeType":84},{},[2204],{"data":2205,"marks":2206,"value":281,"nodeType":79},{},[],{"metadata":2208,"sys":2211,"fields":2216},{"tags":2209,"concepts":2210},[],[],{"space":2212,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2214,"publishedVersion":59,"revision":22,"locale":27},{"sys":2213},{"type":12,"linkType":13,"id":14},{"sys":2215},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2217},{"url":297,"details":2218,"fileName":303,"contentType":304},{"size":299,"image":2219},{"width":301,"height":302},{"sys":2221,"fields":2224},{"id":2222,"createdAt":2223},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":2225,"slug":2226,"articleIntro":2225,"category":2227},"2185 - Cheptel","compte-2185-cheptel",[2228],{"metadata":2229,"sys":2232,"fields":2239},{"tags":2230,"concepts":2231},[],[],{"space":2233,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2235,"publishedVersion":252,"revision":59,"contentType":2237,"locale":27},{"sys":2234},{"type":12,"linkType":13,"id":14},{"sys":2236},{"id":20,"type":12,"linkType":21},{"sys":2238},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2240,"metaTitle":262,"metaDescription":263,"mainTitle":2241,"subtitle":282,"heroImage":2256,"ctaButton":305,"ctaLink":306},[261],{"data":2242,"content":2243,"nodeType":71},{},[2244,2250],{"data":2245,"content":2246,"nodeType":274},{},[2247],{"data":2248,"marks":2249,"value":273,"nodeType":79},{},[],{"data":2251,"content":2252,"nodeType":84},{},[2253],{"data":2254,"marks":2255,"value":281,"nodeType":79},{},[],{"metadata":2257,"sys":2260,"fields":2265},{"tags":2258,"concepts":2259},[],[],{"space":2261,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2263,"publishedVersion":59,"revision":22,"locale":27},{"sys":2262},{"type":12,"linkType":13,"id":14},{"sys":2264},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2266},{"url":297,"details":2267,"fileName":303,"contentType":304},{"size":299,"image":2268},{"width":301,"height":302},{"sys":2270,"fields":2273},{"id":2271,"createdAt":2272},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":2274,"slug":2275,"articleIntro":-1,"category":2276},"Compte 411 - Clients","compte-411-clients",[2277],{"metadata":2278,"sys":2281,"fields":2288},{"tags":2279,"concepts":2280},[],[],{"space":2282,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2284,"publishedVersion":252,"revision":59,"contentType":2286,"locale":27},{"sys":2283},{"type":12,"linkType":13,"id":14},{"sys":2285},{"id":20,"type":12,"linkType":21},{"sys":2287},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2289,"metaTitle":262,"metaDescription":263,"mainTitle":2290,"subtitle":282,"heroImage":2305,"ctaButton":305,"ctaLink":306},[261],{"data":2291,"content":2292,"nodeType":71},{},[2293,2299],{"data":2294,"content":2295,"nodeType":274},{},[2296],{"data":2297,"marks":2298,"value":273,"nodeType":79},{},[],{"data":2300,"content":2301,"nodeType":84},{},[2302],{"data":2303,"marks":2304,"value":281,"nodeType":79},{},[],{"metadata":2306,"sys":2309,"fields":2314},{"tags":2307,"concepts":2308},[],[],{"space":2310,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2312,"publishedVersion":59,"revision":22,"locale":27},{"sys":2311},{"type":12,"linkType":13,"id":14},{"sys":2313},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2315},{"url":297,"details":2316,"fileName":303,"contentType":304},{"size":299,"image":2317},{"width":301,"height":302},{"sys":2319,"fields":2322},{"id":2320,"createdAt":2321},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":2323,"slug":2324,"articleIntro":2323,"category":2325},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[2326],{"metadata":2327,"sys":2330,"fields":2337},{"tags":2328,"concepts":2329},[],[],{"space":2331,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2333,"publishedVersion":252,"revision":59,"contentType":2335,"locale":27},{"sys":2332},{"type":12,"linkType":13,"id":14},{"sys":2334},{"id":20,"type":12,"linkType":21},{"sys":2336},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2338,"metaTitle":262,"metaDescription":263,"mainTitle":2339,"subtitle":282,"heroImage":2354,"ctaButton":305,"ctaLink":306},[261],{"data":2340,"content":2341,"nodeType":71},{},[2342,2348],{"data":2343,"content":2344,"nodeType":274},{},[2345],{"data":2346,"marks":2347,"value":273,"nodeType":79},{},[],{"data":2349,"content":2350,"nodeType":84},{},[2351],{"data":2352,"marks":2353,"value":281,"nodeType":79},{},[],{"metadata":2355,"sys":2358,"fields":2363},{"tags":2356,"concepts":2357},[],[],{"space":2359,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2361,"publishedVersion":59,"revision":22,"locale":27},{"sys":2360},{"type":12,"linkType":13,"id":14},{"sys":2362},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2364},{"url":297,"details":2365,"fileName":303,"contentType":304},{"size":299,"image":2366},{"width":301,"height":302},{"sys":2368,"fields":2371},{"id":2369,"createdAt":2370},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":2372,"slug":2373,"articleIntro":2372,"category":2374},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[2375],{"metadata":2376,"sys":2379,"fields":2386},{"tags":2377,"concepts":2378},[],[],{"space":2380,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2382,"publishedVersion":252,"revision":59,"contentType":2384,"locale":27},{"sys":2381},{"type":12,"linkType":13,"id":14},{"sys":2383},{"id":20,"type":12,"linkType":21},{"sys":2385},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2387,"metaTitle":262,"metaDescription":263,"mainTitle":2388,"subtitle":282,"heroImage":2403,"ctaButton":305,"ctaLink":306},[261],{"data":2389,"content":2390,"nodeType":71},{},[2391,2397],{"data":2392,"content":2393,"nodeType":274},{},[2394],{"data":2395,"marks":2396,"value":273,"nodeType":79},{},[],{"data":2398,"content":2399,"nodeType":84},{},[2400],{"data":2401,"marks":2402,"value":281,"nodeType":79},{},[],{"metadata":2404,"sys":2407,"fields":2412},{"tags":2405,"concepts":2406},[],[],{"space":2408,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2410,"publishedVersion":59,"revision":22,"locale":27},{"sys":2409},{"type":12,"linkType":13,"id":14},{"sys":2411},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2413},{"url":297,"details":2414,"fileName":303,"contentType":304},{"size":299,"image":2415},{"width":301,"height":302},{"sys":2417,"fields":2420},{"id":2418,"createdAt":2419},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":2421,"slug":2422,"articleIntro":2421,"category":2423},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[2424],{"metadata":2425,"sys":2428,"fields":2435},{"tags":2426,"concepts":2427},[],[],{"space":2429,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2431,"publishedVersion":252,"revision":59,"contentType":2433,"locale":27},{"sys":2430},{"type":12,"linkType":13,"id":14},{"sys":2432},{"id":20,"type":12,"linkType":21},{"sys":2434},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2436,"metaTitle":262,"metaDescription":263,"mainTitle":2437,"subtitle":282,"heroImage":2452,"ctaButton":305,"ctaLink":306},[261],{"data":2438,"content":2439,"nodeType":71},{},[2440,2446],{"data":2441,"content":2442,"nodeType":274},{},[2443],{"data":2444,"marks":2445,"value":273,"nodeType":79},{},[],{"data":2447,"content":2448,"nodeType":84},{},[2449],{"data":2450,"marks":2451,"value":281,"nodeType":79},{},[],{"metadata":2453,"sys":2456,"fields":2461},{"tags":2454,"concepts":2455},[],[],{"space":2457,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2459,"publishedVersion":59,"revision":22,"locale":27},{"sys":2458},{"type":12,"linkType":13,"id":14},{"sys":2460},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2462},{"url":297,"details":2463,"fileName":303,"contentType":304},{"size":299,"image":2464},{"width":301,"height":302},{"sys":2466,"fields":2469},{"id":2467,"createdAt":2468},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":2470,"slug":2471,"articleIntro":-1,"category":2472},"Compte 704 - Travaux","compte-704---travaux",[2473],{"metadata":2474,"sys":2477,"fields":2484},{"tags":2475,"concepts":2476},[],[],{"space":2478,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2480,"publishedVersion":252,"revision":59,"contentType":2482,"locale":27},{"sys":2479},{"type":12,"linkType":13,"id":14},{"sys":2481},{"id":20,"type":12,"linkType":21},{"sys":2483},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2485,"metaTitle":262,"metaDescription":263,"mainTitle":2486,"subtitle":282,"heroImage":2501,"ctaButton":305,"ctaLink":306},[261],{"data":2487,"content":2488,"nodeType":71},{},[2489,2495],{"data":2490,"content":2491,"nodeType":274},{},[2492],{"data":2493,"marks":2494,"value":273,"nodeType":79},{},[],{"data":2496,"content":2497,"nodeType":84},{},[2498],{"data":2499,"marks":2500,"value":281,"nodeType":79},{},[],{"metadata":2502,"sys":2505,"fields":2510},{"tags":2503,"concepts":2504},[],[],{"space":2506,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2508,"publishedVersion":59,"revision":22,"locale":27},{"sys":2507},{"type":12,"linkType":13,"id":14},{"sys":2509},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2511},{"url":297,"details":2512,"fileName":303,"contentType":304},{"size":299,"image":2513},{"width":301,"height":302},{"sys":2515,"fields":2518},{"id":2516,"createdAt":2517},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":2519,"slug":2520,"articleIntro":2519,"category":2521},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[2522],{"metadata":2523,"sys":2526,"fields":2533},{"tags":2524,"concepts":2525},[],[],{"space":2527,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2529,"publishedVersion":252,"revision":59,"contentType":2531,"locale":27},{"sys":2528},{"type":12,"linkType":13,"id":14},{"sys":2530},{"id":20,"type":12,"linkType":21},{"sys":2532},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2534,"metaTitle":262,"metaDescription":263,"mainTitle":2535,"subtitle":282,"heroImage":2550,"ctaButton":305,"ctaLink":306},[261],{"data":2536,"content":2537,"nodeType":71},{},[2538,2544],{"data":2539,"content":2540,"nodeType":274},{},[2541],{"data":2542,"marks":2543,"value":273,"nodeType":79},{},[],{"data":2545,"content":2546,"nodeType":84},{},[2547],{"data":2548,"marks":2549,"value":281,"nodeType":79},{},[],{"metadata":2551,"sys":2554,"fields":2559},{"tags":2552,"concepts":2553},[],[],{"space":2555,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2557,"publishedVersion":59,"revision":22,"locale":27},{"sys":2556},{"type":12,"linkType":13,"id":14},{"sys":2558},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2560},{"url":297,"details":2561,"fileName":303,"contentType":304},{"size":299,"image":2562},{"width":301,"height":302},{"sys":2564,"fields":2567},{"id":2565,"createdAt":2566},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":2568,"slug":2569,"articleIntro":2568,"category":2570},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[2571],{"metadata":2572,"sys":2575,"fields":2582},{"tags":2573,"concepts":2574},[],[],{"space":2576,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2578,"publishedVersion":252,"revision":59,"contentType":2580,"locale":27},{"sys":2577},{"type":12,"linkType":13,"id":14},{"sys":2579},{"id":20,"type":12,"linkType":21},{"sys":2581},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2583,"metaTitle":262,"metaDescription":263,"mainTitle":2584,"subtitle":282,"heroImage":2599,"ctaButton":305,"ctaLink":306},[261],{"data":2585,"content":2586,"nodeType":71},{},[2587,2593],{"data":2588,"content":2589,"nodeType":274},{},[2590],{"data":2591,"marks":2592,"value":273,"nodeType":79},{},[],{"data":2594,"content":2595,"nodeType":84},{},[2596],{"data":2597,"marks":2598,"value":281,"nodeType":79},{},[],{"metadata":2600,"sys":2603,"fields":2608},{"tags":2601,"concepts":2602},[],[],{"space":2604,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2606,"publishedVersion":59,"revision":22,"locale":27},{"sys":2605},{"type":12,"linkType":13,"id":14},{"sys":2607},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2609},{"url":297,"details":2610,"fileName":303,"contentType":304},{"size":299,"image":2611},{"width":301,"height":302},{"sys":2613,"fields":2616},{"id":2614,"createdAt":2615},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":2617,"slug":2618,"articleIntro":2617,"category":2619},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[2620],{"metadata":2621,"sys":2624,"fields":2631},{"tags":2622,"concepts":2623},[],[],{"space":2625,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2627,"publishedVersion":252,"revision":59,"contentType":2629,"locale":27},{"sys":2626},{"type":12,"linkType":13,"id":14},{"sys":2628},{"id":20,"type":12,"linkType":21},{"sys":2630},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2632,"metaTitle":262,"metaDescription":263,"mainTitle":2633,"subtitle":282,"heroImage":2648,"ctaButton":305,"ctaLink":306},[261],{"data":2634,"content":2635,"nodeType":71},{},[2636,2642],{"data":2637,"content":2638,"nodeType":274},{},[2639],{"data":2640,"marks":2641,"value":273,"nodeType":79},{},[],{"data":2643,"content":2644,"nodeType":84},{},[2645],{"data":2646,"marks":2647,"value":281,"nodeType":79},{},[],{"metadata":2649,"sys":2652,"fields":2657},{"tags":2650,"concepts":2651},[],[],{"space":2653,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2655,"publishedVersion":59,"revision":22,"locale":27},{"sys":2654},{"type":12,"linkType":13,"id":14},{"sys":2656},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2658},{"url":297,"details":2659,"fileName":303,"contentType":304},{"size":299,"image":2660},{"width":301,"height":302},{"sys":2662,"fields":2665},{"id":2663,"createdAt":2664},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":2666,"slug":2667,"articleIntro":2666,"category":2668},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[2669],{"metadata":2670,"sys":2673,"fields":2680},{"tags":2671,"concepts":2672},[],[],{"space":2674,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2676,"publishedVersion":252,"revision":59,"contentType":2678,"locale":27},{"sys":2675},{"type":12,"linkType":13,"id":14},{"sys":2677},{"id":20,"type":12,"linkType":21},{"sys":2679},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2681,"metaTitle":262,"metaDescription":263,"mainTitle":2682,"subtitle":282,"heroImage":2697,"ctaButton":305,"ctaLink":306},[261],{"data":2683,"content":2684,"nodeType":71},{},[2685,2691],{"data":2686,"content":2687,"nodeType":274},{},[2688],{"data":2689,"marks":2690,"value":273,"nodeType":79},{},[],{"data":2692,"content":2693,"nodeType":84},{},[2694],{"data":2695,"marks":2696,"value":281,"nodeType":79},{},[],{"metadata":2698,"sys":2701,"fields":2706},{"tags":2699,"concepts":2700},[],[],{"space":2702,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2704,"publishedVersion":59,"revision":22,"locale":27},{"sys":2703},{"type":12,"linkType":13,"id":14},{"sys":2705},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2707},{"url":297,"details":2708,"fileName":303,"contentType":304},{"size":299,"image":2709},{"width":301,"height":302},{"sys":2711,"fields":2714},{"id":2712,"createdAt":2713},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":2715,"slug":2716,"articleIntro":2715,"category":2717},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[2718],{"metadata":2719,"sys":2722,"fields":2729},{"tags":2720,"concepts":2721},[],[],{"space":2723,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2725,"publishedVersion":252,"revision":59,"contentType":2727,"locale":27},{"sys":2724},{"type":12,"linkType":13,"id":14},{"sys":2726},{"id":20,"type":12,"linkType":21},{"sys":2728},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2730,"metaTitle":262,"metaDescription":263,"mainTitle":2731,"subtitle":282,"heroImage":2746,"ctaButton":305,"ctaLink":306},[261],{"data":2732,"content":2733,"nodeType":71},{},[2734,2740],{"data":2735,"content":2736,"nodeType":274},{},[2737],{"data":2738,"marks":2739,"value":273,"nodeType":79},{},[],{"data":2741,"content":2742,"nodeType":84},{},[2743],{"data":2744,"marks":2745,"value":281,"nodeType":79},{},[],{"metadata":2747,"sys":2750,"fields":2755},{"tags":2748,"concepts":2749},[],[],{"space":2751,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2753,"publishedVersion":59,"revision":22,"locale":27},{"sys":2752},{"type":12,"linkType":13,"id":14},{"sys":2754},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2756},{"url":297,"details":2757,"fileName":303,"contentType":304},{"size":299,"image":2758},{"width":301,"height":302},{"sys":2760,"fields":2763},{"id":2761,"createdAt":2762},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":2764,"slug":2765,"articleIntro":2764,"category":2766},"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",[2767],{"metadata":2768,"sys":2771,"fields":2778},{"tags":2769,"concepts":2770},[],[],{"space":2772,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2774,"publishedVersion":252,"revision":59,"contentType":2776,"locale":27},{"sys":2773},{"type":12,"linkType":13,"id":14},{"sys":2775},{"id":20,"type":12,"linkType":21},{"sys":2777},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2779,"metaTitle":262,"metaDescription":263,"mainTitle":2780,"subtitle":282,"heroImage":2795,"ctaButton":305,"ctaLink":306},[261],{"data":2781,"content":2782,"nodeType":71},{},[2783,2789],{"data":2784,"content":2785,"nodeType":274},{},[2786],{"data":2787,"marks":2788,"value":273,"nodeType":79},{},[],{"data":2790,"content":2791,"nodeType":84},{},[2792],{"data":2793,"marks":2794,"value":281,"nodeType":79},{},[],{"metadata":2796,"sys":2799,"fields":2804},{"tags":2797,"concepts":2798},[],[],{"space":2800,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2802,"publishedVersion":59,"revision":22,"locale":27},{"sys":2801},{"type":12,"linkType":13,"id":14},{"sys":2803},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2805},{"url":297,"details":2806,"fileName":303,"contentType":304},{"size":299,"image":2807},{"width":301,"height":302},{"sys":2809,"fields":2812},{"id":2810,"createdAt":2811},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":2813,"slug":2814,"articleIntro":2813,"category":2815},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[2816],{"metadata":2817,"sys":2820,"fields":2827},{"tags":2818,"concepts":2819},[],[],{"space":2821,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2823,"publishedVersion":252,"revision":59,"contentType":2825,"locale":27},{"sys":2822},{"type":12,"linkType":13,"id":14},{"sys":2824},{"id":20,"type":12,"linkType":21},{"sys":2826},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2828,"metaTitle":262,"metaDescription":263,"mainTitle":2829,"subtitle":282,"heroImage":2844,"ctaButton":305,"ctaLink":306},[261],{"data":2830,"content":2831,"nodeType":71},{},[2832,2838],{"data":2833,"content":2834,"nodeType":274},{},[2835],{"data":2836,"marks":2837,"value":273,"nodeType":79},{},[],{"data":2839,"content":2840,"nodeType":84},{},[2841],{"data":2842,"marks":2843,"value":281,"nodeType":79},{},[],{"metadata":2845,"sys":2848,"fields":2853},{"tags":2846,"concepts":2847},[],[],{"space":2849,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2851,"publishedVersion":59,"revision":22,"locale":27},{"sys":2850},{"type":12,"linkType":13,"id":14},{"sys":2852},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2854},{"url":297,"details":2855,"fileName":303,"contentType":304},{"size":299,"image":2856},{"width":301,"height":302},{"sys":2858,"fields":2861},{"id":2859,"createdAt":2860},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":2862,"slug":2863,"articleIntro":2862,"category":2864},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[2865],{"metadata":2866,"sys":2869,"fields":2876},{"tags":2867,"concepts":2868},[],[],{"space":2870,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2872,"publishedVersion":252,"revision":59,"contentType":2874,"locale":27},{"sys":2871},{"type":12,"linkType":13,"id":14},{"sys":2873},{"id":20,"type":12,"linkType":21},{"sys":2875},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2877,"metaTitle":262,"metaDescription":263,"mainTitle":2878,"subtitle":282,"heroImage":2893,"ctaButton":305,"ctaLink":306},[261],{"data":2879,"content":2880,"nodeType":71},{},[2881,2887],{"data":2882,"content":2883,"nodeType":274},{},[2884],{"data":2885,"marks":2886,"value":273,"nodeType":79},{},[],{"data":2888,"content":2889,"nodeType":84},{},[2890],{"data":2891,"marks":2892,"value":281,"nodeType":79},{},[],{"metadata":2894,"sys":2897,"fields":2902},{"tags":2895,"concepts":2896},[],[],{"space":2898,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2900,"publishedVersion":59,"revision":22,"locale":27},{"sys":2899},{"type":12,"linkType":13,"id":14},{"sys":2901},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2903},{"url":297,"details":2904,"fileName":303,"contentType":304},{"size":299,"image":2905},{"width":301,"height":302},{"sys":2907,"fields":2910},{"id":2908,"createdAt":2909},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":2911,"slug":2912,"articleIntro":2913,"category":2914},"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.",[2915],{"metadata":2916,"sys":2919,"fields":2926},{"tags":2917,"concepts":2918},[],[],{"space":2920,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2922,"publishedVersion":252,"revision":59,"contentType":2924,"locale":27},{"sys":2921},{"type":12,"linkType":13,"id":14},{"sys":2923},{"id":20,"type":12,"linkType":21},{"sys":2925},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2927,"metaTitle":262,"metaDescription":263,"mainTitle":2928,"subtitle":282,"heroImage":2943,"ctaButton":305,"ctaLink":306},[261],{"data":2929,"content":2930,"nodeType":71},{},[2931,2937],{"data":2932,"content":2933,"nodeType":274},{},[2934],{"data":2935,"marks":2936,"value":273,"nodeType":79},{},[],{"data":2938,"content":2939,"nodeType":84},{},[2940],{"data":2941,"marks":2942,"value":281,"nodeType":79},{},[],{"metadata":2944,"sys":2947,"fields":2952},{"tags":2945,"concepts":2946},[],[],{"space":2948,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2950,"publishedVersion":59,"revision":22,"locale":27},{"sys":2949},{"type":12,"linkType":13,"id":14},{"sys":2951},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":2953},{"url":297,"details":2954,"fileName":303,"contentType":304},{"size":299,"image":2955},{"width":301,"height":302},{"sys":2957,"fields":2960},{"id":2958,"createdAt":2959},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":2961,"slug":2962,"articleIntro":-1,"category":2963},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[2964],{"metadata":2965,"sys":2968,"fields":2975},{"tags":2966,"concepts":2967},[],[],{"space":2969,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":2971,"publishedVersion":252,"revision":59,"contentType":2973,"locale":27},{"sys":2970},{"type":12,"linkType":13,"id":14},{"sys":2972},{"id":20,"type":12,"linkType":21},{"sys":2974},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":2976,"metaTitle":262,"metaDescription":263,"mainTitle":2977,"subtitle":282,"heroImage":2992,"ctaButton":305,"ctaLink":306},[261],{"data":2978,"content":2979,"nodeType":71},{},[2980,2986],{"data":2981,"content":2982,"nodeType":274},{},[2983],{"data":2984,"marks":2985,"value":273,"nodeType":79},{},[],{"data":2987,"content":2988,"nodeType":84},{},[2989],{"data":2990,"marks":2991,"value":281,"nodeType":79},{},[],{"metadata":2993,"sys":2996,"fields":3001},{"tags":2994,"concepts":2995},[],[],{"space":2997,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":2999,"publishedVersion":59,"revision":22,"locale":27},{"sys":2998},{"type":12,"linkType":13,"id":14},{"sys":3000},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3002},{"url":297,"details":3003,"fileName":303,"contentType":304},{"size":299,"image":3004},{"width":301,"height":302},{"sys":3006,"fields":3009},{"id":3007,"createdAt":3008},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":3010,"slug":3011,"articleIntro":3010,"category":3012},"2748 - Autres prêts","compte-2748-autres-prets",[3013],{"metadata":3014,"sys":3017,"fields":3024},{"tags":3015,"concepts":3016},[],[],{"space":3018,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3020,"publishedVersion":252,"revision":59,"contentType":3022,"locale":27},{"sys":3019},{"type":12,"linkType":13,"id":14},{"sys":3021},{"id":20,"type":12,"linkType":21},{"sys":3023},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3025,"metaTitle":262,"metaDescription":263,"mainTitle":3026,"subtitle":282,"heroImage":3041,"ctaButton":305,"ctaLink":306},[261],{"data":3027,"content":3028,"nodeType":71},{},[3029,3035],{"data":3030,"content":3031,"nodeType":274},{},[3032],{"data":3033,"marks":3034,"value":273,"nodeType":79},{},[],{"data":3036,"content":3037,"nodeType":84},{},[3038],{"data":3039,"marks":3040,"value":281,"nodeType":79},{},[],{"metadata":3042,"sys":3045,"fields":3050},{"tags":3043,"concepts":3044},[],[],{"space":3046,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3048,"publishedVersion":59,"revision":22,"locale":27},{"sys":3047},{"type":12,"linkType":13,"id":14},{"sys":3049},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3051},{"url":297,"details":3052,"fileName":303,"contentType":304},{"size":299,"image":3053},{"width":301,"height":302},{"sys":3055,"fields":3058},{"id":3056,"createdAt":3057},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3059,"slug":3060,"articleIntro":-1,"category":3061},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3062],{"metadata":3063,"sys":3066,"fields":3073},{"tags":3064,"concepts":3065},[],[],{"space":3067,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3069,"publishedVersion":252,"revision":59,"contentType":3071,"locale":27},{"sys":3068},{"type":12,"linkType":13,"id":14},{"sys":3070},{"id":20,"type":12,"linkType":21},{"sys":3072},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3074,"metaTitle":262,"metaDescription":263,"mainTitle":3075,"subtitle":282,"heroImage":3090,"ctaButton":305,"ctaLink":306},[261],{"data":3076,"content":3077,"nodeType":71},{},[3078,3084],{"data":3079,"content":3080,"nodeType":274},{},[3081],{"data":3082,"marks":3083,"value":273,"nodeType":79},{},[],{"data":3085,"content":3086,"nodeType":84},{},[3087],{"data":3088,"marks":3089,"value":281,"nodeType":79},{},[],{"metadata":3091,"sys":3094,"fields":3099},{"tags":3092,"concepts":3093},[],[],{"space":3095,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3097,"publishedVersion":59,"revision":22,"locale":27},{"sys":3096},{"type":12,"linkType":13,"id":14},{"sys":3098},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3100},{"url":297,"details":3101,"fileName":303,"contentType":304},{"size":299,"image":3102},{"width":301,"height":302},{"sys":3104,"fields":3107},{"id":3105,"createdAt":3106},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":3108,"slug":3109,"articleIntro":3108,"category":3110},"355 - Produits finis","compte-355-produits-finis",[3111],{"metadata":3112,"sys":3115,"fields":3122},{"tags":3113,"concepts":3114},[],[],{"space":3116,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3118,"publishedVersion":252,"revision":59,"contentType":3120,"locale":27},{"sys":3117},{"type":12,"linkType":13,"id":14},{"sys":3119},{"id":20,"type":12,"linkType":21},{"sys":3121},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3123,"metaTitle":262,"metaDescription":263,"mainTitle":3124,"subtitle":282,"heroImage":3139,"ctaButton":305,"ctaLink":306},[261],{"data":3125,"content":3126,"nodeType":71},{},[3127,3133],{"data":3128,"content":3129,"nodeType":274},{},[3130],{"data":3131,"marks":3132,"value":273,"nodeType":79},{},[],{"data":3134,"content":3135,"nodeType":84},{},[3136],{"data":3137,"marks":3138,"value":281,"nodeType":79},{},[],{"metadata":3140,"sys":3143,"fields":3148},{"tags":3141,"concepts":3142},[],[],{"space":3144,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3146,"publishedVersion":59,"revision":22,"locale":27},{"sys":3145},{"type":12,"linkType":13,"id":14},{"sys":3147},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3149},{"url":297,"details":3150,"fileName":303,"contentType":304},{"size":299,"image":3151},{"width":301,"height":302},{"sys":3153,"fields":3156},{"id":3154,"createdAt":3155},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":3157,"slug":3158,"articleIntro":3157,"category":3159},"Compte 60 - Achats","compte-60-achats",[3160],{"metadata":3161,"sys":3164,"fields":3171},{"tags":3162,"concepts":3163},[],[],{"space":3165,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3167,"publishedVersion":252,"revision":59,"contentType":3169,"locale":27},{"sys":3166},{"type":12,"linkType":13,"id":14},{"sys":3168},{"id":20,"type":12,"linkType":21},{"sys":3170},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3172,"metaTitle":262,"metaDescription":263,"mainTitle":3173,"subtitle":282,"heroImage":3188,"ctaButton":305,"ctaLink":306},[261],{"data":3174,"content":3175,"nodeType":71},{},[3176,3182],{"data":3177,"content":3178,"nodeType":274},{},[3179],{"data":3180,"marks":3181,"value":273,"nodeType":79},{},[],{"data":3183,"content":3184,"nodeType":84},{},[3185],{"data":3186,"marks":3187,"value":281,"nodeType":79},{},[],{"metadata":3189,"sys":3192,"fields":3197},{"tags":3190,"concepts":3191},[],[],{"space":3193,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3195,"publishedVersion":59,"revision":22,"locale":27},{"sys":3194},{"type":12,"linkType":13,"id":14},{"sys":3196},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3198},{"url":297,"details":3199,"fileName":303,"contentType":304},{"size":299,"image":3200},{"width":301,"height":302},{"sys":3202,"fields":3205},{"id":3203,"createdAt":3204},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":3206,"slug":3207,"articleIntro":-1,"category":3208},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[3209],{"metadata":3210,"sys":3213,"fields":3220},{"tags":3211,"concepts":3212},[],[],{"space":3214,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3216,"publishedVersion":252,"revision":59,"contentType":3218,"locale":27},{"sys":3215},{"type":12,"linkType":13,"id":14},{"sys":3217},{"id":20,"type":12,"linkType":21},{"sys":3219},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3221,"metaTitle":262,"metaDescription":263,"mainTitle":3222,"subtitle":282,"heroImage":3237,"ctaButton":305,"ctaLink":306},[261],{"data":3223,"content":3224,"nodeType":71},{},[3225,3231],{"data":3226,"content":3227,"nodeType":274},{},[3228],{"data":3229,"marks":3230,"value":273,"nodeType":79},{},[],{"data":3232,"content":3233,"nodeType":84},{},[3234],{"data":3235,"marks":3236,"value":281,"nodeType":79},{},[],{"metadata":3238,"sys":3241,"fields":3246},{"tags":3239,"concepts":3240},[],[],{"space":3242,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3244,"publishedVersion":59,"revision":22,"locale":27},{"sys":3243},{"type":12,"linkType":13,"id":14},{"sys":3245},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3247},{"url":297,"details":3248,"fileName":303,"contentType":304},{"size":299,"image":3249},{"width":301,"height":302},{"sys":3251,"fields":3254},{"id":3252,"createdAt":3253},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":3255,"slug":3256,"articleIntro":3255,"category":3257},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[3258],{"metadata":3259,"sys":3262,"fields":3269},{"tags":3260,"concepts":3261},[],[],{"space":3263,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3265,"publishedVersion":252,"revision":59,"contentType":3267,"locale":27},{"sys":3264},{"type":12,"linkType":13,"id":14},{"sys":3266},{"id":20,"type":12,"linkType":21},{"sys":3268},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3270,"metaTitle":262,"metaDescription":263,"mainTitle":3271,"subtitle":282,"heroImage":3286,"ctaButton":305,"ctaLink":306},[261],{"data":3272,"content":3273,"nodeType":71},{},[3274,3280],{"data":3275,"content":3276,"nodeType":274},{},[3277],{"data":3278,"marks":3279,"value":273,"nodeType":79},{},[],{"data":3281,"content":3282,"nodeType":84},{},[3283],{"data":3284,"marks":3285,"value":281,"nodeType":79},{},[],{"metadata":3287,"sys":3290,"fields":3295},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3293,"publishedVersion":59,"revision":22,"locale":27},{"sys":3292},{"type":12,"linkType":13,"id":14},{"sys":3294},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3296},{"url":297,"details":3297,"fileName":303,"contentType":304},{"size":299,"image":3298},{"width":301,"height":302},{"sys":3300,"fields":3303},{"id":3301,"createdAt":3302},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":3304,"slug":3305,"articleIntro":3304,"category":3306},"206 - Droit au bail","compte-206-droit-au-bail",[3307],{"metadata":3308,"sys":3311,"fields":3318},{"tags":3309,"concepts":3310},[],[],{"space":3312,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3314,"publishedVersion":252,"revision":59,"contentType":3316,"locale":27},{"sys":3313},{"type":12,"linkType":13,"id":14},{"sys":3315},{"id":20,"type":12,"linkType":21},{"sys":3317},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3319,"metaTitle":262,"metaDescription":263,"mainTitle":3320,"subtitle":282,"heroImage":3335,"ctaButton":305,"ctaLink":306},[261],{"data":3321,"content":3322,"nodeType":71},{},[3323,3329],{"data":3324,"content":3325,"nodeType":274},{},[3326],{"data":3327,"marks":3328,"value":273,"nodeType":79},{},[],{"data":3330,"content":3331,"nodeType":84},{},[3332],{"data":3333,"marks":3334,"value":281,"nodeType":79},{},[],{"metadata":3336,"sys":3339,"fields":3344},{"tags":3337,"concepts":3338},[],[],{"space":3340,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3342,"publishedVersion":59,"revision":22,"locale":27},{"sys":3341},{"type":12,"linkType":13,"id":14},{"sys":3343},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3345},{"url":297,"details":3346,"fileName":303,"contentType":304},{"size":299,"image":3347},{"width":301,"height":302},{"sys":3349,"fields":3352},{"id":3350,"createdAt":3351},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":3353,"slug":3354,"articleIntro":3353,"category":3355},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[3356],{"metadata":3357,"sys":3360,"fields":3367},{"tags":3358,"concepts":3359},[],[],{"space":3361,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3363,"publishedVersion":252,"revision":59,"contentType":3365,"locale":27},{"sys":3362},{"type":12,"linkType":13,"id":14},{"sys":3364},{"id":20,"type":12,"linkType":21},{"sys":3366},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3368,"metaTitle":262,"metaDescription":263,"mainTitle":3369,"subtitle":282,"heroImage":3384,"ctaButton":305,"ctaLink":306},[261],{"data":3370,"content":3371,"nodeType":71},{},[3372,3378],{"data":3373,"content":3374,"nodeType":274},{},[3375],{"data":3376,"marks":3377,"value":273,"nodeType":79},{},[],{"data":3379,"content":3380,"nodeType":84},{},[3381],{"data":3382,"marks":3383,"value":281,"nodeType":79},{},[],{"metadata":3385,"sys":3388,"fields":3393},{"tags":3386,"concepts":3387},[],[],{"space":3389,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3391,"publishedVersion":59,"revision":22,"locale":27},{"sys":3390},{"type":12,"linkType":13,"id":14},{"sys":3392},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3394},{"url":297,"details":3395,"fileName":303,"contentType":304},{"size":299,"image":3396},{"width":301,"height":302},{"sys":3398,"fields":3401},{"id":3399,"createdAt":3400},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":3402,"slug":3403,"articleIntro":3402,"category":3404},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[3405],{"metadata":3406,"sys":3409,"fields":3416},{"tags":3407,"concepts":3408},[],[],{"space":3410,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3412,"publishedVersion":252,"revision":59,"contentType":3414,"locale":27},{"sys":3411},{"type":12,"linkType":13,"id":14},{"sys":3413},{"id":20,"type":12,"linkType":21},{"sys":3415},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3417,"metaTitle":262,"metaDescription":263,"mainTitle":3418,"subtitle":282,"heroImage":3433,"ctaButton":305,"ctaLink":306},[261],{"data":3419,"content":3420,"nodeType":71},{},[3421,3427],{"data":3422,"content":3423,"nodeType":274},{},[3424],{"data":3425,"marks":3426,"value":273,"nodeType":79},{},[],{"data":3428,"content":3429,"nodeType":84},{},[3430],{"data":3431,"marks":3432,"value":281,"nodeType":79},{},[],{"metadata":3434,"sys":3437,"fields":3442},{"tags":3435,"concepts":3436},[],[],{"space":3438,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3440,"publishedVersion":59,"revision":22,"locale":27},{"sys":3439},{"type":12,"linkType":13,"id":14},{"sys":3441},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3443},{"url":297,"details":3444,"fileName":303,"contentType":304},{"size":299,"image":3445},{"width":301,"height":302},{"sys":3447,"fields":3450},{"id":3448,"createdAt":3449},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":3451,"slug":3452,"articleIntro":3451,"category":3453},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[3454],{"metadata":3455,"sys":3458,"fields":3465},{"tags":3456,"concepts":3457},[],[],{"space":3459,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3461,"publishedVersion":252,"revision":59,"contentType":3463,"locale":27},{"sys":3460},{"type":12,"linkType":13,"id":14},{"sys":3462},{"id":20,"type":12,"linkType":21},{"sys":3464},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3466,"metaTitle":262,"metaDescription":263,"mainTitle":3467,"subtitle":282,"heroImage":3482,"ctaButton":305,"ctaLink":306},[261],{"data":3468,"content":3469,"nodeType":71},{},[3470,3476],{"data":3471,"content":3472,"nodeType":274},{},[3473],{"data":3474,"marks":3475,"value":273,"nodeType":79},{},[],{"data":3477,"content":3478,"nodeType":84},{},[3479],{"data":3480,"marks":3481,"value":281,"nodeType":79},{},[],{"metadata":3483,"sys":3486,"fields":3491},{"tags":3484,"concepts":3485},[],[],{"space":3487,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3489,"publishedVersion":59,"revision":22,"locale":27},{"sys":3488},{"type":12,"linkType":13,"id":14},{"sys":3490},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3492},{"url":297,"details":3493,"fileName":303,"contentType":304},{"size":299,"image":3494},{"width":301,"height":302},{"sys":3496,"fields":3499},{"id":3497,"createdAt":3498},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":3500,"slug":3501,"articleIntro":3500,"category":3502},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[3503],{"metadata":3504,"sys":3507,"fields":3514},{"tags":3505,"concepts":3506},[],[],{"space":3508,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3510,"publishedVersion":252,"revision":59,"contentType":3512,"locale":27},{"sys":3509},{"type":12,"linkType":13,"id":14},{"sys":3511},{"id":20,"type":12,"linkType":21},{"sys":3513},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3515,"metaTitle":262,"metaDescription":263,"mainTitle":3516,"subtitle":282,"heroImage":3531,"ctaButton":305,"ctaLink":306},[261],{"data":3517,"content":3518,"nodeType":71},{},[3519,3525],{"data":3520,"content":3521,"nodeType":274},{},[3522],{"data":3523,"marks":3524,"value":273,"nodeType":79},{},[],{"data":3526,"content":3527,"nodeType":84},{},[3528],{"data":3529,"marks":3530,"value":281,"nodeType":79},{},[],{"metadata":3532,"sys":3535,"fields":3540},{"tags":3533,"concepts":3534},[],[],{"space":3536,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3538,"publishedVersion":59,"revision":22,"locale":27},{"sys":3537},{"type":12,"linkType":13,"id":14},{"sys":3539},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3541},{"url":297,"details":3542,"fileName":303,"contentType":304},{"size":299,"image":3543},{"width":301,"height":302},{"sys":3545,"fields":3548},{"id":3546,"createdAt":3547},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3549,"slug":3550,"articleIntro":3549,"category":3551},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3552],{"metadata":3553,"sys":3556,"fields":3563},{"tags":3554,"concepts":3555},[],[],{"space":3557,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3559,"publishedVersion":252,"revision":59,"contentType":3561,"locale":27},{"sys":3558},{"type":12,"linkType":13,"id":14},{"sys":3560},{"id":20,"type":12,"linkType":21},{"sys":3562},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3564,"metaTitle":262,"metaDescription":263,"mainTitle":3565,"subtitle":282,"heroImage":3580,"ctaButton":305,"ctaLink":306},[261],{"data":3566,"content":3567,"nodeType":71},{},[3568,3574],{"data":3569,"content":3570,"nodeType":274},{},[3571],{"data":3572,"marks":3573,"value":273,"nodeType":79},{},[],{"data":3575,"content":3576,"nodeType":84},{},[3577],{"data":3578,"marks":3579,"value":281,"nodeType":79},{},[],{"metadata":3581,"sys":3584,"fields":3589},{"tags":3582,"concepts":3583},[],[],{"space":3585,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3587,"publishedVersion":59,"revision":22,"locale":27},{"sys":3586},{"type":12,"linkType":13,"id":14},{"sys":3588},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3590},{"url":297,"details":3591,"fileName":303,"contentType":304},{"size":299,"image":3592},{"width":301,"height":302},{"sys":3594,"fields":3597},{"id":3595,"createdAt":3596},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":3598,"slug":3599,"articleIntro":-1,"category":3600},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[3601],{"metadata":3602,"sys":3605,"fields":3612},{"tags":3603,"concepts":3604},[],[],{"space":3606,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3608,"publishedVersion":252,"revision":59,"contentType":3610,"locale":27},{"sys":3607},{"type":12,"linkType":13,"id":14},{"sys":3609},{"id":20,"type":12,"linkType":21},{"sys":3611},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3613,"metaTitle":262,"metaDescription":263,"mainTitle":3614,"subtitle":282,"heroImage":3629,"ctaButton":305,"ctaLink":306},[261],{"data":3615,"content":3616,"nodeType":71},{},[3617,3623],{"data":3618,"content":3619,"nodeType":274},{},[3620],{"data":3621,"marks":3622,"value":273,"nodeType":79},{},[],{"data":3624,"content":3625,"nodeType":84},{},[3626],{"data":3627,"marks":3628,"value":281,"nodeType":79},{},[],{"metadata":3630,"sys":3633,"fields":3638},{"tags":3631,"concepts":3632},[],[],{"space":3634,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3636,"publishedVersion":59,"revision":22,"locale":27},{"sys":3635},{"type":12,"linkType":13,"id":14},{"sys":3637},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3639},{"url":297,"details":3640,"fileName":303,"contentType":304},{"size":299,"image":3641},{"width":301,"height":302},{"sys":3643,"fields":3646},{"id":3644,"createdAt":3645},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":3647,"slug":3648,"articleIntro":3647,"category":3649},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[3650],{"metadata":3651,"sys":3654,"fields":3661},{"tags":3652,"concepts":3653},[],[],{"space":3655,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3657,"publishedVersion":252,"revision":59,"contentType":3659,"locale":27},{"sys":3656},{"type":12,"linkType":13,"id":14},{"sys":3658},{"id":20,"type":12,"linkType":21},{"sys":3660},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3662,"metaTitle":262,"metaDescription":263,"mainTitle":3663,"subtitle":282,"heroImage":3678,"ctaButton":305,"ctaLink":306},[261],{"data":3664,"content":3665,"nodeType":71},{},[3666,3672],{"data":3667,"content":3668,"nodeType":274},{},[3669],{"data":3670,"marks":3671,"value":273,"nodeType":79},{},[],{"data":3673,"content":3674,"nodeType":84},{},[3675],{"data":3676,"marks":3677,"value":281,"nodeType":79},{},[],{"metadata":3679,"sys":3682,"fields":3687},{"tags":3680,"concepts":3681},[],[],{"space":3683,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3685,"publishedVersion":59,"revision":22,"locale":27},{"sys":3684},{"type":12,"linkType":13,"id":14},{"sys":3686},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3688},{"url":297,"details":3689,"fileName":303,"contentType":304},{"size":299,"image":3690},{"width":301,"height":302},{"sys":3692,"fields":3695},{"id":3693,"createdAt":3694},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":3696,"slug":3697,"articleIntro":3696,"category":3698},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[3699],{"metadata":3700,"sys":3703,"fields":3710},{"tags":3701,"concepts":3702},[],[],{"space":3704,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3706,"publishedVersion":252,"revision":59,"contentType":3708,"locale":27},{"sys":3705},{"type":12,"linkType":13,"id":14},{"sys":3707},{"id":20,"type":12,"linkType":21},{"sys":3709},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3711,"metaTitle":262,"metaDescription":263,"mainTitle":3712,"subtitle":282,"heroImage":3727,"ctaButton":305,"ctaLink":306},[261],{"data":3713,"content":3714,"nodeType":71},{},[3715,3721],{"data":3716,"content":3717,"nodeType":274},{},[3718],{"data":3719,"marks":3720,"value":273,"nodeType":79},{},[],{"data":3722,"content":3723,"nodeType":84},{},[3724],{"data":3725,"marks":3726,"value":281,"nodeType":79},{},[],{"metadata":3728,"sys":3731,"fields":3736},{"tags":3729,"concepts":3730},[],[],{"space":3732,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3734,"publishedVersion":59,"revision":22,"locale":27},{"sys":3733},{"type":12,"linkType":13,"id":14},{"sys":3735},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3737},{"url":297,"details":3738,"fileName":303,"contentType":304},{"size":299,"image":3739},{"width":301,"height":302},{"sys":3741,"fields":3744},{"id":3742,"createdAt":3743},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":3745,"slug":3746,"articleIntro":-1,"category":3747},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[3748],{"metadata":3749,"sys":3752,"fields":3759},{"tags":3750,"concepts":3751},[],[],{"space":3753,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3755,"publishedVersion":252,"revision":59,"contentType":3757,"locale":27},{"sys":3754},{"type":12,"linkType":13,"id":14},{"sys":3756},{"id":20,"type":12,"linkType":21},{"sys":3758},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3760,"metaTitle":262,"metaDescription":263,"mainTitle":3761,"subtitle":282,"heroImage":3776,"ctaButton":305,"ctaLink":306},[261],{"data":3762,"content":3763,"nodeType":71},{},[3764,3770],{"data":3765,"content":3766,"nodeType":274},{},[3767],{"data":3768,"marks":3769,"value":273,"nodeType":79},{},[],{"data":3771,"content":3772,"nodeType":84},{},[3773],{"data":3774,"marks":3775,"value":281,"nodeType":79},{},[],{"metadata":3777,"sys":3780,"fields":3785},{"tags":3778,"concepts":3779},[],[],{"space":3781,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3783,"publishedVersion":59,"revision":22,"locale":27},{"sys":3782},{"type":12,"linkType":13,"id":14},{"sys":3784},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3786},{"url":297,"details":3787,"fileName":303,"contentType":304},{"size":299,"image":3788},{"width":301,"height":302},{"sys":3790,"fields":3793},{"id":3791,"createdAt":3792},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":3794,"slug":3795,"articleIntro":-1,"category":3796},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[3797],{"metadata":3798,"sys":3801,"fields":3808},{"tags":3799,"concepts":3800},[],[],{"space":3802,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3804,"publishedVersion":252,"revision":59,"contentType":3806,"locale":27},{"sys":3803},{"type":12,"linkType":13,"id":14},{"sys":3805},{"id":20,"type":12,"linkType":21},{"sys":3807},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3809,"metaTitle":262,"metaDescription":263,"mainTitle":3810,"subtitle":282,"heroImage":3825,"ctaButton":305,"ctaLink":306},[261],{"data":3811,"content":3812,"nodeType":71},{},[3813,3819],{"data":3814,"content":3815,"nodeType":274},{},[3816],{"data":3817,"marks":3818,"value":273,"nodeType":79},{},[],{"data":3820,"content":3821,"nodeType":84},{},[3822],{"data":3823,"marks":3824,"value":281,"nodeType":79},{},[],{"metadata":3826,"sys":3829,"fields":3834},{"tags":3827,"concepts":3828},[],[],{"space":3830,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3832,"publishedVersion":59,"revision":22,"locale":27},{"sys":3831},{"type":12,"linkType":13,"id":14},{"sys":3833},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3835},{"url":297,"details":3836,"fileName":303,"contentType":304},{"size":299,"image":3837},{"width":301,"height":302},{"sys":3839,"fields":3842},{"id":3840,"createdAt":3841},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":3843,"slug":3844,"articleIntro":3843,"category":3845},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[3846],{"metadata":3847,"sys":3850,"fields":3857},{"tags":3848,"concepts":3849},[],[],{"space":3851,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3853,"publishedVersion":252,"revision":59,"contentType":3855,"locale":27},{"sys":3852},{"type":12,"linkType":13,"id":14},{"sys":3854},{"id":20,"type":12,"linkType":21},{"sys":3856},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3858,"metaTitle":262,"metaDescription":263,"mainTitle":3859,"subtitle":282,"heroImage":3874,"ctaButton":305,"ctaLink":306},[261],{"data":3860,"content":3861,"nodeType":71},{},[3862,3868],{"data":3863,"content":3864,"nodeType":274},{},[3865],{"data":3866,"marks":3867,"value":273,"nodeType":79},{},[],{"data":3869,"content":3870,"nodeType":84},{},[3871],{"data":3872,"marks":3873,"value":281,"nodeType":79},{},[],{"metadata":3875,"sys":3878,"fields":3883},{"tags":3876,"concepts":3877},[],[],{"space":3879,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3881,"publishedVersion":59,"revision":22,"locale":27},{"sys":3880},{"type":12,"linkType":13,"id":14},{"sys":3882},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3884},{"url":297,"details":3885,"fileName":303,"contentType":304},{"size":299,"image":3886},{"width":301,"height":302},{"sys":3888,"fields":3891},{"id":3889,"createdAt":3890},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":3892,"slug":3893,"articleIntro":3892,"category":3894},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[3895],{"metadata":3896,"sys":3899,"fields":3906},{"tags":3897,"concepts":3898},[],[],{"space":3900,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3902,"publishedVersion":252,"revision":59,"contentType":3904,"locale":27},{"sys":3901},{"type":12,"linkType":13,"id":14},{"sys":3903},{"id":20,"type":12,"linkType":21},{"sys":3905},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3907,"metaTitle":262,"metaDescription":263,"mainTitle":3908,"subtitle":282,"heroImage":3923,"ctaButton":305,"ctaLink":306},[261],{"data":3909,"content":3910,"nodeType":71},{},[3911,3917],{"data":3912,"content":3913,"nodeType":274},{},[3914],{"data":3915,"marks":3916,"value":273,"nodeType":79},{},[],{"data":3918,"content":3919,"nodeType":84},{},[3920],{"data":3921,"marks":3922,"value":281,"nodeType":79},{},[],{"metadata":3924,"sys":3927,"fields":3932},{"tags":3925,"concepts":3926},[],[],{"space":3928,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3930,"publishedVersion":59,"revision":22,"locale":27},{"sys":3929},{"type":12,"linkType":13,"id":14},{"sys":3931},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3933},{"url":297,"details":3934,"fileName":303,"contentType":304},{"size":299,"image":3935},{"width":301,"height":302},{"sys":3937,"fields":3940},{"id":3938,"createdAt":3939},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3941,"slug":3942,"articleIntro":3941,"category":3943},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3944],{"metadata":3945,"sys":3948,"fields":3955},{"tags":3946,"concepts":3947},[],[],{"space":3949,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":3951,"publishedVersion":252,"revision":59,"contentType":3953,"locale":27},{"sys":3950},{"type":12,"linkType":13,"id":14},{"sys":3952},{"id":20,"type":12,"linkType":21},{"sys":3954},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":3956,"metaTitle":262,"metaDescription":263,"mainTitle":3957,"subtitle":282,"heroImage":3972,"ctaButton":305,"ctaLink":306},[261],{"data":3958,"content":3959,"nodeType":71},{},[3960,3966],{"data":3961,"content":3962,"nodeType":274},{},[3963],{"data":3964,"marks":3965,"value":273,"nodeType":79},{},[],{"data":3967,"content":3968,"nodeType":84},{},[3969],{"data":3970,"marks":3971,"value":281,"nodeType":79},{},[],{"metadata":3973,"sys":3976,"fields":3981},{"tags":3974,"concepts":3975},[],[],{"space":3977,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":3979,"publishedVersion":59,"revision":22,"locale":27},{"sys":3978},{"type":12,"linkType":13,"id":14},{"sys":3980},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":3982},{"url":297,"details":3983,"fileName":303,"contentType":304},{"size":299,"image":3984},{"width":301,"height":302},{"sys":3986,"fields":3989},{"id":3987,"createdAt":3988},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":3990,"slug":3991,"articleIntro":3990,"category":3992},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[3993],{"metadata":3994,"sys":3997,"fields":4004},{"tags":3995,"concepts":3996},[],[],{"space":3998,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4000,"publishedVersion":252,"revision":59,"contentType":4002,"locale":27},{"sys":3999},{"type":12,"linkType":13,"id":14},{"sys":4001},{"id":20,"type":12,"linkType":21},{"sys":4003},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4005,"metaTitle":262,"metaDescription":263,"mainTitle":4006,"subtitle":282,"heroImage":4021,"ctaButton":305,"ctaLink":306},[261],{"data":4007,"content":4008,"nodeType":71},{},[4009,4015],{"data":4010,"content":4011,"nodeType":274},{},[4012],{"data":4013,"marks":4014,"value":273,"nodeType":79},{},[],{"data":4016,"content":4017,"nodeType":84},{},[4018],{"data":4019,"marks":4020,"value":281,"nodeType":79},{},[],{"metadata":4022,"sys":4025,"fields":4030},{"tags":4023,"concepts":4024},[],[],{"space":4026,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4028,"publishedVersion":59,"revision":22,"locale":27},{"sys":4027},{"type":12,"linkType":13,"id":14},{"sys":4029},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4031},{"url":297,"details":4032,"fileName":303,"contentType":304},{"size":299,"image":4033},{"width":301,"height":302},{"sys":4035,"fields":4038},{"id":4036,"createdAt":4037},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":4039,"slug":4040,"articleIntro":4039,"category":4041},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[4042],{"metadata":4043,"sys":4046,"fields":4053},{"tags":4044,"concepts":4045},[],[],{"space":4047,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4049,"publishedVersion":252,"revision":59,"contentType":4051,"locale":27},{"sys":4048},{"type":12,"linkType":13,"id":14},{"sys":4050},{"id":20,"type":12,"linkType":21},{"sys":4052},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4054,"metaTitle":262,"metaDescription":263,"mainTitle":4055,"subtitle":282,"heroImage":4070,"ctaButton":305,"ctaLink":306},[261],{"data":4056,"content":4057,"nodeType":71},{},[4058,4064],{"data":4059,"content":4060,"nodeType":274},{},[4061],{"data":4062,"marks":4063,"value":273,"nodeType":79},{},[],{"data":4065,"content":4066,"nodeType":84},{},[4067],{"data":4068,"marks":4069,"value":281,"nodeType":79},{},[],{"metadata":4071,"sys":4074,"fields":4079},{"tags":4072,"concepts":4073},[],[],{"space":4075,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4077,"publishedVersion":59,"revision":22,"locale":27},{"sys":4076},{"type":12,"linkType":13,"id":14},{"sys":4078},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4080},{"url":297,"details":4081,"fileName":303,"contentType":304},{"size":299,"image":4082},{"width":301,"height":302},{"sys":4084,"fields":4087},{"id":4085,"createdAt":4086},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":4088,"slug":4089,"articleIntro":4088,"category":4090},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[4091],{"metadata":4092,"sys":4095,"fields":4102},{"tags":4093,"concepts":4094},[],[],{"space":4096,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4098,"publishedVersion":252,"revision":59,"contentType":4100,"locale":27},{"sys":4097},{"type":12,"linkType":13,"id":14},{"sys":4099},{"id":20,"type":12,"linkType":21},{"sys":4101},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4103,"metaTitle":262,"metaDescription":263,"mainTitle":4104,"subtitle":282,"heroImage":4119,"ctaButton":305,"ctaLink":306},[261],{"data":4105,"content":4106,"nodeType":71},{},[4107,4113],{"data":4108,"content":4109,"nodeType":274},{},[4110],{"data":4111,"marks":4112,"value":273,"nodeType":79},{},[],{"data":4114,"content":4115,"nodeType":84},{},[4116],{"data":4117,"marks":4118,"value":281,"nodeType":79},{},[],{"metadata":4120,"sys":4123,"fields":4128},{"tags":4121,"concepts":4122},[],[],{"space":4124,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4126,"publishedVersion":59,"revision":22,"locale":27},{"sys":4125},{"type":12,"linkType":13,"id":14},{"sys":4127},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4129},{"url":297,"details":4130,"fileName":303,"contentType":304},{"size":299,"image":4131},{"width":301,"height":302},{"sys":4133,"fields":4136},{"id":4134,"createdAt":4135},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":4137,"slug":4138,"articleIntro":4137,"category":4139},"2611 - Actions","compte-2611-actions",[4140],{"metadata":4141,"sys":4144,"fields":4151},{"tags":4142,"concepts":4143},[],[],{"space":4145,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4147,"publishedVersion":252,"revision":59,"contentType":4149,"locale":27},{"sys":4146},{"type":12,"linkType":13,"id":14},{"sys":4148},{"id":20,"type":12,"linkType":21},{"sys":4150},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4152,"metaTitle":262,"metaDescription":263,"mainTitle":4153,"subtitle":282,"heroImage":4168,"ctaButton":305,"ctaLink":306},[261],{"data":4154,"content":4155,"nodeType":71},{},[4156,4162],{"data":4157,"content":4158,"nodeType":274},{},[4159],{"data":4160,"marks":4161,"value":273,"nodeType":79},{},[],{"data":4163,"content":4164,"nodeType":84},{},[4165],{"data":4166,"marks":4167,"value":281,"nodeType":79},{},[],{"metadata":4169,"sys":4172,"fields":4177},{"tags":4170,"concepts":4171},[],[],{"space":4173,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4175,"publishedVersion":59,"revision":22,"locale":27},{"sys":4174},{"type":12,"linkType":13,"id":14},{"sys":4176},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4178},{"url":297,"details":4179,"fileName":303,"contentType":304},{"size":299,"image":4180},{"width":301,"height":302},{"sys":4182,"fields":4185},{"id":4183,"createdAt":4184},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":4186,"slug":4187,"articleIntro":-1,"category":4188},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[4189],{"metadata":4190,"sys":4193,"fields":4200},{"tags":4191,"concepts":4192},[],[],{"space":4194,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4196,"publishedVersion":252,"revision":59,"contentType":4198,"locale":27},{"sys":4195},{"type":12,"linkType":13,"id":14},{"sys":4197},{"id":20,"type":12,"linkType":21},{"sys":4199},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4201,"metaTitle":262,"metaDescription":263,"mainTitle":4202,"subtitle":282,"heroImage":4217,"ctaButton":305,"ctaLink":306},[261],{"data":4203,"content":4204,"nodeType":71},{},[4205,4211],{"data":4206,"content":4207,"nodeType":274},{},[4208],{"data":4209,"marks":4210,"value":273,"nodeType":79},{},[],{"data":4212,"content":4213,"nodeType":84},{},[4214],{"data":4215,"marks":4216,"value":281,"nodeType":79},{},[],{"metadata":4218,"sys":4221,"fields":4226},{"tags":4219,"concepts":4220},[],[],{"space":4222,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4224,"publishedVersion":59,"revision":22,"locale":27},{"sys":4223},{"type":12,"linkType":13,"id":14},{"sys":4225},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4227},{"url":297,"details":4228,"fileName":303,"contentType":304},{"size":299,"image":4229},{"width":301,"height":302},{"sys":4231,"fields":4234},{"id":4232,"createdAt":4233},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":4235,"slug":4236,"articleIntro":-1,"category":4237},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[4238],{"metadata":4239,"sys":4242,"fields":4249},{"tags":4240,"concepts":4241},[],[],{"space":4243,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4245,"publishedVersion":252,"revision":59,"contentType":4247,"locale":27},{"sys":4244},{"type":12,"linkType":13,"id":14},{"sys":4246},{"id":20,"type":12,"linkType":21},{"sys":4248},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4250,"metaTitle":262,"metaDescription":263,"mainTitle":4251,"subtitle":282,"heroImage":4266,"ctaButton":305,"ctaLink":306},[261],{"data":4252,"content":4253,"nodeType":71},{},[4254,4260],{"data":4255,"content":4256,"nodeType":274},{},[4257],{"data":4258,"marks":4259,"value":273,"nodeType":79},{},[],{"data":4261,"content":4262,"nodeType":84},{},[4263],{"data":4264,"marks":4265,"value":281,"nodeType":79},{},[],{"metadata":4267,"sys":4270,"fields":4275},{"tags":4268,"concepts":4269},[],[],{"space":4271,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4273,"publishedVersion":59,"revision":22,"locale":27},{"sys":4272},{"type":12,"linkType":13,"id":14},{"sys":4274},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4276},{"url":297,"details":4277,"fileName":303,"contentType":304},{"size":299,"image":4278},{"width":301,"height":302},{"sys":4280,"fields":4283},{"id":4281,"createdAt":4282},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":4284,"slug":4285,"articleIntro":-1,"category":4286},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[4287],{"metadata":4288,"sys":4291,"fields":4298},{"tags":4289,"concepts":4290},[],[],{"space":4292,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4294,"publishedVersion":252,"revision":59,"contentType":4296,"locale":27},{"sys":4293},{"type":12,"linkType":13,"id":14},{"sys":4295},{"id":20,"type":12,"linkType":21},{"sys":4297},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4299,"metaTitle":262,"metaDescription":263,"mainTitle":4300,"subtitle":282,"heroImage":4315,"ctaButton":305,"ctaLink":306},[261],{"data":4301,"content":4302,"nodeType":71},{},[4303,4309],{"data":4304,"content":4305,"nodeType":274},{},[4306],{"data":4307,"marks":4308,"value":273,"nodeType":79},{},[],{"data":4310,"content":4311,"nodeType":84},{},[4312],{"data":4313,"marks":4314,"value":281,"nodeType":79},{},[],{"metadata":4316,"sys":4319,"fields":4324},{"tags":4317,"concepts":4318},[],[],{"space":4320,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4322,"publishedVersion":59,"revision":22,"locale":27},{"sys":4321},{"type":12,"linkType":13,"id":14},{"sys":4323},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4325},{"url":297,"details":4326,"fileName":303,"contentType":304},{"size":299,"image":4327},{"width":301,"height":302},{"sys":4329,"fields":4332},{"id":4330,"createdAt":4331},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":4333,"slug":4334,"articleIntro":-1,"category":4335},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[4336],{"metadata":4337,"sys":4340,"fields":4347},{"tags":4338,"concepts":4339},[],[],{"space":4341,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4343,"publishedVersion":252,"revision":59,"contentType":4345,"locale":27},{"sys":4342},{"type":12,"linkType":13,"id":14},{"sys":4344},{"id":20,"type":12,"linkType":21},{"sys":4346},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4348,"metaTitle":262,"metaDescription":263,"mainTitle":4349,"subtitle":282,"heroImage":4364,"ctaButton":305,"ctaLink":306},[261],{"data":4350,"content":4351,"nodeType":71},{},[4352,4358],{"data":4353,"content":4354,"nodeType":274},{},[4355],{"data":4356,"marks":4357,"value":273,"nodeType":79},{},[],{"data":4359,"content":4360,"nodeType":84},{},[4361],{"data":4362,"marks":4363,"value":281,"nodeType":79},{},[],{"metadata":4365,"sys":4368,"fields":4373},{"tags":4366,"concepts":4367},[],[],{"space":4369,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4371,"publishedVersion":59,"revision":22,"locale":27},{"sys":4370},{"type":12,"linkType":13,"id":14},{"sys":4372},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4374},{"url":297,"details":4375,"fileName":303,"contentType":304},{"size":299,"image":4376},{"width":301,"height":302},{"sys":4378,"fields":4381},{"id":4379,"createdAt":4380},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":4382,"slug":4383,"articleIntro":4382,"category":4384},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[4385],{"metadata":4386,"sys":4389,"fields":4396},{"tags":4387,"concepts":4388},[],[],{"space":4390,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4392,"publishedVersion":252,"revision":59,"contentType":4394,"locale":27},{"sys":4391},{"type":12,"linkType":13,"id":14},{"sys":4393},{"id":20,"type":12,"linkType":21},{"sys":4395},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4397,"metaTitle":262,"metaDescription":263,"mainTitle":4398,"subtitle":282,"heroImage":4413,"ctaButton":305,"ctaLink":306},[261],{"data":4399,"content":4400,"nodeType":71},{},[4401,4407],{"data":4402,"content":4403,"nodeType":274},{},[4404],{"data":4405,"marks":4406,"value":273,"nodeType":79},{},[],{"data":4408,"content":4409,"nodeType":84},{},[4410],{"data":4411,"marks":4412,"value":281,"nodeType":79},{},[],{"metadata":4414,"sys":4417,"fields":4422},{"tags":4415,"concepts":4416},[],[],{"space":4418,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4420,"publishedVersion":59,"revision":22,"locale":27},{"sys":4419},{"type":12,"linkType":13,"id":14},{"sys":4421},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4423},{"url":297,"details":4424,"fileName":303,"contentType":304},{"size":299,"image":4425},{"width":301,"height":302},{"sys":4427,"fields":4430},{"id":4428,"createdAt":4429},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":4431,"slug":4432,"articleIntro":-1,"category":4433},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[4434],{"metadata":4435,"sys":4438,"fields":4445},{"tags":4436,"concepts":4437},[],[],{"space":4439,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4441,"publishedVersion":252,"revision":59,"contentType":4443,"locale":27},{"sys":4440},{"type":12,"linkType":13,"id":14},{"sys":4442},{"id":20,"type":12,"linkType":21},{"sys":4444},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4446,"metaTitle":262,"metaDescription":263,"mainTitle":4447,"subtitle":282,"heroImage":4462,"ctaButton":305,"ctaLink":306},[261],{"data":4448,"content":4449,"nodeType":71},{},[4450,4456],{"data":4451,"content":4452,"nodeType":274},{},[4453],{"data":4454,"marks":4455,"value":273,"nodeType":79},{},[],{"data":4457,"content":4458,"nodeType":84},{},[4459],{"data":4460,"marks":4461,"value":281,"nodeType":79},{},[],{"metadata":4463,"sys":4466,"fields":4471},{"tags":4464,"concepts":4465},[],[],{"space":4467,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4469,"publishedVersion":59,"revision":22,"locale":27},{"sys":4468},{"type":12,"linkType":13,"id":14},{"sys":4470},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4472},{"url":297,"details":4473,"fileName":303,"contentType":304},{"size":299,"image":4474},{"width":301,"height":302},{"sys":4476,"fields":4479},{"id":4477,"createdAt":4478},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":4480,"slug":4481,"articleIntro":4480,"category":4482},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[4483],{"metadata":4484,"sys":4487,"fields":4494},{"tags":4485,"concepts":4486},[],[],{"space":4488,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4490,"publishedVersion":252,"revision":59,"contentType":4492,"locale":27},{"sys":4489},{"type":12,"linkType":13,"id":14},{"sys":4491},{"id":20,"type":12,"linkType":21},{"sys":4493},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4495,"metaTitle":262,"metaDescription":263,"mainTitle":4496,"subtitle":282,"heroImage":4511,"ctaButton":305,"ctaLink":306},[261],{"data":4497,"content":4498,"nodeType":71},{},[4499,4505],{"data":4500,"content":4501,"nodeType":274},{},[4502],{"data":4503,"marks":4504,"value":273,"nodeType":79},{},[],{"data":4506,"content":4507,"nodeType":84},{},[4508],{"data":4509,"marks":4510,"value":281,"nodeType":79},{},[],{"metadata":4512,"sys":4515,"fields":4520},{"tags":4513,"concepts":4514},[],[],{"space":4516,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4518,"publishedVersion":59,"revision":22,"locale":27},{"sys":4517},{"type":12,"linkType":13,"id":14},{"sys":4519},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4521},{"url":297,"details":4522,"fileName":303,"contentType":304},{"size":299,"image":4523},{"width":301,"height":302},{"sys":4525,"fields":4528},{"id":4526,"createdAt":4527},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":4529,"slug":4530,"articleIntro":4529,"category":4531},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[4532],{"metadata":4533,"sys":4536,"fields":4543},{"tags":4534,"concepts":4535},[],[],{"space":4537,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4539,"publishedVersion":252,"revision":59,"contentType":4541,"locale":27},{"sys":4538},{"type":12,"linkType":13,"id":14},{"sys":4540},{"id":20,"type":12,"linkType":21},{"sys":4542},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4544,"metaTitle":262,"metaDescription":263,"mainTitle":4545,"subtitle":282,"heroImage":4560,"ctaButton":305,"ctaLink":306},[261],{"data":4546,"content":4547,"nodeType":71},{},[4548,4554],{"data":4549,"content":4550,"nodeType":274},{},[4551],{"data":4552,"marks":4553,"value":273,"nodeType":79},{},[],{"data":4555,"content":4556,"nodeType":84},{},[4557],{"data":4558,"marks":4559,"value":281,"nodeType":79},{},[],{"metadata":4561,"sys":4564,"fields":4569},{"tags":4562,"concepts":4563},[],[],{"space":4565,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4567,"publishedVersion":59,"revision":22,"locale":27},{"sys":4566},{"type":12,"linkType":13,"id":14},{"sys":4568},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4570},{"url":297,"details":4571,"fileName":303,"contentType":304},{"size":299,"image":4572},{"width":301,"height":302},{"sys":4574,"fields":4577},{"id":4575,"createdAt":4576},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":4578,"slug":4579,"articleIntro":4578,"category":4580},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[4581],{"metadata":4582,"sys":4585,"fields":4592},{"tags":4583,"concepts":4584},[],[],{"space":4586,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4588,"publishedVersion":252,"revision":59,"contentType":4590,"locale":27},{"sys":4587},{"type":12,"linkType":13,"id":14},{"sys":4589},{"id":20,"type":12,"linkType":21},{"sys":4591},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4593,"metaTitle":262,"metaDescription":263,"mainTitle":4594,"subtitle":282,"heroImage":4609,"ctaButton":305,"ctaLink":306},[261],{"data":4595,"content":4596,"nodeType":71},{},[4597,4603],{"data":4598,"content":4599,"nodeType":274},{},[4600],{"data":4601,"marks":4602,"value":273,"nodeType":79},{},[],{"data":4604,"content":4605,"nodeType":84},{},[4606],{"data":4607,"marks":4608,"value":281,"nodeType":79},{},[],{"metadata":4610,"sys":4613,"fields":4618},{"tags":4611,"concepts":4612},[],[],{"space":4614,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4616,"publishedVersion":59,"revision":22,"locale":27},{"sys":4615},{"type":12,"linkType":13,"id":14},{"sys":4617},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4619},{"url":297,"details":4620,"fileName":303,"contentType":304},{"size":299,"image":4621},{"width":301,"height":302},{"sys":4623,"fields":4626},{"id":4624,"createdAt":4625},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":4627,"slug":4628,"articleIntro":4627,"category":4629},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[4630],{"metadata":4631,"sys":4634,"fields":4641},{"tags":4632,"concepts":4633},[],[],{"space":4635,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4637,"publishedVersion":252,"revision":59,"contentType":4639,"locale":27},{"sys":4636},{"type":12,"linkType":13,"id":14},{"sys":4638},{"id":20,"type":12,"linkType":21},{"sys":4640},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4642,"metaTitle":262,"metaDescription":263,"mainTitle":4643,"subtitle":282,"heroImage":4658,"ctaButton":305,"ctaLink":306},[261],{"data":4644,"content":4645,"nodeType":71},{},[4646,4652],{"data":4647,"content":4648,"nodeType":274},{},[4649],{"data":4650,"marks":4651,"value":273,"nodeType":79},{},[],{"data":4653,"content":4654,"nodeType":84},{},[4655],{"data":4656,"marks":4657,"value":281,"nodeType":79},{},[],{"metadata":4659,"sys":4662,"fields":4667},{"tags":4660,"concepts":4661},[],[],{"space":4663,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4665,"publishedVersion":59,"revision":22,"locale":27},{"sys":4664},{"type":12,"linkType":13,"id":14},{"sys":4666},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4668},{"url":297,"details":4669,"fileName":303,"contentType":304},{"size":299,"image":4670},{"width":301,"height":302},{"sys":4672,"fields":4675},{"id":4673,"createdAt":4674},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":4676,"slug":4677,"articleIntro":4676,"category":4678},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[4679],{"metadata":4680,"sys":4683,"fields":4690},{"tags":4681,"concepts":4682},[],[],{"space":4684,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4686,"publishedVersion":252,"revision":59,"contentType":4688,"locale":27},{"sys":4685},{"type":12,"linkType":13,"id":14},{"sys":4687},{"id":20,"type":12,"linkType":21},{"sys":4689},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4691,"metaTitle":262,"metaDescription":263,"mainTitle":4692,"subtitle":282,"heroImage":4707,"ctaButton":305,"ctaLink":306},[261],{"data":4693,"content":4694,"nodeType":71},{},[4695,4701],{"data":4696,"content":4697,"nodeType":274},{},[4698],{"data":4699,"marks":4700,"value":273,"nodeType":79},{},[],{"data":4702,"content":4703,"nodeType":84},{},[4704],{"data":4705,"marks":4706,"value":281,"nodeType":79},{},[],{"metadata":4708,"sys":4711,"fields":4716},{"tags":4709,"concepts":4710},[],[],{"space":4712,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4714,"publishedVersion":59,"revision":22,"locale":27},{"sys":4713},{"type":12,"linkType":13,"id":14},{"sys":4715},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4717},{"url":297,"details":4718,"fileName":303,"contentType":304},{"size":299,"image":4719},{"width":301,"height":302},{"sys":4721,"fields":4724},{"id":4722,"createdAt":4723},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":4725,"slug":4726,"articleIntro":4725,"category":4727},"6358 - Autres droits","compte-6358-autres-droits",[4728],{"metadata":4729,"sys":4732,"fields":4739},{"tags":4730,"concepts":4731},[],[],{"space":4733,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4735,"publishedVersion":252,"revision":59,"contentType":4737,"locale":27},{"sys":4734},{"type":12,"linkType":13,"id":14},{"sys":4736},{"id":20,"type":12,"linkType":21},{"sys":4738},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4740,"metaTitle":262,"metaDescription":263,"mainTitle":4741,"subtitle":282,"heroImage":4756,"ctaButton":305,"ctaLink":306},[261],{"data":4742,"content":4743,"nodeType":71},{},[4744,4750],{"data":4745,"content":4746,"nodeType":274},{},[4747],{"data":4748,"marks":4749,"value":273,"nodeType":79},{},[],{"data":4751,"content":4752,"nodeType":84},{},[4753],{"data":4754,"marks":4755,"value":281,"nodeType":79},{},[],{"metadata":4757,"sys":4760,"fields":4765},{"tags":4758,"concepts":4759},[],[],{"space":4761,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4763,"publishedVersion":59,"revision":22,"locale":27},{"sys":4762},{"type":12,"linkType":13,"id":14},{"sys":4764},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4766},{"url":297,"details":4767,"fileName":303,"contentType":304},{"size":299,"image":4768},{"width":301,"height":302},{"sys":4770,"fields":4773},{"id":4771,"createdAt":4772},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":4774,"slug":4775,"articleIntro":-1,"category":4776},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[4777],{"metadata":4778,"sys":4781,"fields":4788},{"tags":4779,"concepts":4780},[],[],{"space":4782,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4784,"publishedVersion":252,"revision":59,"contentType":4786,"locale":27},{"sys":4783},{"type":12,"linkType":13,"id":14},{"sys":4785},{"id":20,"type":12,"linkType":21},{"sys":4787},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4789,"metaTitle":262,"metaDescription":263,"mainTitle":4790,"subtitle":282,"heroImage":4805,"ctaButton":305,"ctaLink":306},[261],{"data":4791,"content":4792,"nodeType":71},{},[4793,4799],{"data":4794,"content":4795,"nodeType":274},{},[4796],{"data":4797,"marks":4798,"value":273,"nodeType":79},{},[],{"data":4800,"content":4801,"nodeType":84},{},[4802],{"data":4803,"marks":4804,"value":281,"nodeType":79},{},[],{"metadata":4806,"sys":4809,"fields":4814},{"tags":4807,"concepts":4808},[],[],{"space":4810,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4812,"publishedVersion":59,"revision":22,"locale":27},{"sys":4811},{"type":12,"linkType":13,"id":14},{"sys":4813},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4815},{"url":297,"details":4816,"fileName":303,"contentType":304},{"size":299,"image":4817},{"width":301,"height":302},{"sys":4819,"fields":4822},{"id":4820,"createdAt":4821},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":4823,"slug":4824,"articleIntro":-1,"category":4825},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[4826],{"metadata":4827,"sys":4830,"fields":4837},{"tags":4828,"concepts":4829},[],[],{"space":4831,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4833,"publishedVersion":252,"revision":59,"contentType":4835,"locale":27},{"sys":4832},{"type":12,"linkType":13,"id":14},{"sys":4834},{"id":20,"type":12,"linkType":21},{"sys":4836},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4838,"metaTitle":262,"metaDescription":263,"mainTitle":4839,"subtitle":282,"heroImage":4854,"ctaButton":305,"ctaLink":306},[261],{"data":4840,"content":4841,"nodeType":71},{},[4842,4848],{"data":4843,"content":4844,"nodeType":274},{},[4845],{"data":4846,"marks":4847,"value":273,"nodeType":79},{},[],{"data":4849,"content":4850,"nodeType":84},{},[4851],{"data":4852,"marks":4853,"value":281,"nodeType":79},{},[],{"metadata":4855,"sys":4858,"fields":4863},{"tags":4856,"concepts":4857},[],[],{"space":4859,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4861,"publishedVersion":59,"revision":22,"locale":27},{"sys":4860},{"type":12,"linkType":13,"id":14},{"sys":4862},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4864},{"url":297,"details":4865,"fileName":303,"contentType":304},{"size":299,"image":4866},{"width":301,"height":302},{"sys":4868,"fields":4871},{"id":4869,"createdAt":4870},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":4872,"slug":4873,"articleIntro":4872,"category":4874},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[4875],{"metadata":4876,"sys":4879,"fields":4886},{"tags":4877,"concepts":4878},[],[],{"space":4880,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4882,"publishedVersion":252,"revision":59,"contentType":4884,"locale":27},{"sys":4881},{"type":12,"linkType":13,"id":14},{"sys":4883},{"id":20,"type":12,"linkType":21},{"sys":4885},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4887,"metaTitle":262,"metaDescription":263,"mainTitle":4888,"subtitle":282,"heroImage":4903,"ctaButton":305,"ctaLink":306},[261],{"data":4889,"content":4890,"nodeType":71},{},[4891,4897],{"data":4892,"content":4893,"nodeType":274},{},[4894],{"data":4895,"marks":4896,"value":273,"nodeType":79},{},[],{"data":4898,"content":4899,"nodeType":84},{},[4900],{"data":4901,"marks":4902,"value":281,"nodeType":79},{},[],{"metadata":4904,"sys":4907,"fields":4912},{"tags":4905,"concepts":4906},[],[],{"space":4908,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4910,"publishedVersion":59,"revision":22,"locale":27},{"sys":4909},{"type":12,"linkType":13,"id":14},{"sys":4911},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4913},{"url":297,"details":4914,"fileName":303,"contentType":304},{"size":299,"image":4915},{"width":301,"height":302},{"sys":4917,"fields":4920},{"id":4918,"createdAt":4919},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":4921,"slug":4922,"articleIntro":4921,"category":4923},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[4924],{"metadata":4925,"sys":4928,"fields":4935},{"tags":4926,"concepts":4927},[],[],{"space":4929,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4931,"publishedVersion":252,"revision":59,"contentType":4933,"locale":27},{"sys":4930},{"type":12,"linkType":13,"id":14},{"sys":4932},{"id":20,"type":12,"linkType":21},{"sys":4934},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4936,"metaTitle":262,"metaDescription":263,"mainTitle":4937,"subtitle":282,"heroImage":4952,"ctaButton":305,"ctaLink":306},[261],{"data":4938,"content":4939,"nodeType":71},{},[4940,4946],{"data":4941,"content":4942,"nodeType":274},{},[4943],{"data":4944,"marks":4945,"value":273,"nodeType":79},{},[],{"data":4947,"content":4948,"nodeType":84},{},[4949],{"data":4950,"marks":4951,"value":281,"nodeType":79},{},[],{"metadata":4953,"sys":4956,"fields":4961},{"tags":4954,"concepts":4955},[],[],{"space":4957,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":4959,"publishedVersion":59,"revision":22,"locale":27},{"sys":4958},{"type":12,"linkType":13,"id":14},{"sys":4960},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":4962},{"url":297,"details":4963,"fileName":303,"contentType":304},{"size":299,"image":4964},{"width":301,"height":302},{"sys":4966,"fields":4969},{"id":4967,"createdAt":4968},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":4970,"slug":4971,"articleIntro":-1,"category":4972},"Compte 71 - Production stockée","compte-71-production-stockee",[4973],{"metadata":4974,"sys":4977,"fields":4984},{"tags":4975,"concepts":4976},[],[],{"space":4978,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":4980,"publishedVersion":252,"revision":59,"contentType":4982,"locale":27},{"sys":4979},{"type":12,"linkType":13,"id":14},{"sys":4981},{"id":20,"type":12,"linkType":21},{"sys":4983},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":4985,"metaTitle":262,"metaDescription":263,"mainTitle":4986,"subtitle":282,"heroImage":5001,"ctaButton":305,"ctaLink":306},[261],{"data":4987,"content":4988,"nodeType":71},{},[4989,4995],{"data":4990,"content":4991,"nodeType":274},{},[4992],{"data":4993,"marks":4994,"value":273,"nodeType":79},{},[],{"data":4996,"content":4997,"nodeType":84},{},[4998],{"data":4999,"marks":5000,"value":281,"nodeType":79},{},[],{"metadata":5002,"sys":5005,"fields":5010},{"tags":5003,"concepts":5004},[],[],{"space":5006,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5008,"publishedVersion":59,"revision":22,"locale":27},{"sys":5007},{"type":12,"linkType":13,"id":14},{"sys":5009},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5011},{"url":297,"details":5012,"fileName":303,"contentType":304},{"size":299,"image":5013},{"width":301,"height":302},{"sys":5015,"fields":5018},{"id":5016,"createdAt":5017},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5019,"slug":5020,"articleIntro":-1,"category":5021},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5022],{"metadata":5023,"sys":5026,"fields":5033},{"tags":5024,"concepts":5025},[],[],{"space":5027,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5029,"publishedVersion":252,"revision":59,"contentType":5031,"locale":27},{"sys":5028},{"type":12,"linkType":13,"id":14},{"sys":5030},{"id":20,"type":12,"linkType":21},{"sys":5032},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5034,"metaTitle":262,"metaDescription":263,"mainTitle":5035,"subtitle":282,"heroImage":5050,"ctaButton":305,"ctaLink":306},[261],{"data":5036,"content":5037,"nodeType":71},{},[5038,5044],{"data":5039,"content":5040,"nodeType":274},{},[5041],{"data":5042,"marks":5043,"value":273,"nodeType":79},{},[],{"data":5045,"content":5046,"nodeType":84},{},[5047],{"data":5048,"marks":5049,"value":281,"nodeType":79},{},[],{"metadata":5051,"sys":5054,"fields":5059},{"tags":5052,"concepts":5053},[],[],{"space":5055,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5057,"publishedVersion":59,"revision":22,"locale":27},{"sys":5056},{"type":12,"linkType":13,"id":14},{"sys":5058},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5060},{"url":297,"details":5061,"fileName":303,"contentType":304},{"size":299,"image":5062},{"width":301,"height":302},{"sys":5064,"fields":5067},{"id":5065,"createdAt":5066},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":5068,"slug":5069,"articleIntro":5068,"category":5070},"Compte 6026 - Emballages","compte-6026-emballages",[5071],{"metadata":5072,"sys":5075,"fields":5082},{"tags":5073,"concepts":5074},[],[],{"space":5076,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5078,"publishedVersion":252,"revision":59,"contentType":5080,"locale":27},{"sys":5077},{"type":12,"linkType":13,"id":14},{"sys":5079},{"id":20,"type":12,"linkType":21},{"sys":5081},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5083,"metaTitle":262,"metaDescription":263,"mainTitle":5084,"subtitle":282,"heroImage":5099,"ctaButton":305,"ctaLink":306},[261],{"data":5085,"content":5086,"nodeType":71},{},[5087,5093],{"data":5088,"content":5089,"nodeType":274},{},[5090],{"data":5091,"marks":5092,"value":273,"nodeType":79},{},[],{"data":5094,"content":5095,"nodeType":84},{},[5096],{"data":5097,"marks":5098,"value":281,"nodeType":79},{},[],{"metadata":5100,"sys":5103,"fields":5108},{"tags":5101,"concepts":5102},[],[],{"space":5104,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5106,"publishedVersion":59,"revision":22,"locale":27},{"sys":5105},{"type":12,"linkType":13,"id":14},{"sys":5107},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5109},{"url":297,"details":5110,"fileName":303,"contentType":304},{"size":299,"image":5111},{"width":301,"height":302},{"sys":5113,"fields":5116},{"id":5114,"createdAt":5115},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":5117,"slug":5118,"articleIntro":5117,"category":5119},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[5120],{"metadata":5121,"sys":5124,"fields":5131},{"tags":5122,"concepts":5123},[],[],{"space":5125,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5127,"publishedVersion":252,"revision":59,"contentType":5129,"locale":27},{"sys":5126},{"type":12,"linkType":13,"id":14},{"sys":5128},{"id":20,"type":12,"linkType":21},{"sys":5130},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5132,"metaTitle":262,"metaDescription":263,"mainTitle":5133,"subtitle":282,"heroImage":5148,"ctaButton":305,"ctaLink":306},[261],{"data":5134,"content":5135,"nodeType":71},{},[5136,5142],{"data":5137,"content":5138,"nodeType":274},{},[5139],{"data":5140,"marks":5141,"value":273,"nodeType":79},{},[],{"data":5143,"content":5144,"nodeType":84},{},[5145],{"data":5146,"marks":5147,"value":281,"nodeType":79},{},[],{"metadata":5149,"sys":5152,"fields":5157},{"tags":5150,"concepts":5151},[],[],{"space":5153,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5155,"publishedVersion":59,"revision":22,"locale":27},{"sys":5154},{"type":12,"linkType":13,"id":14},{"sys":5156},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5158},{"url":297,"details":5159,"fileName":303,"contentType":304},{"size":299,"image":5160},{"width":301,"height":302},{"sys":5162,"fields":5165},{"id":5163,"createdAt":5164},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":5166,"slug":5167,"articleIntro":5166,"category":5168},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[5169],{"metadata":5170,"sys":5173,"fields":5180},{"tags":5171,"concepts":5172},[],[],{"space":5174,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5176,"publishedVersion":252,"revision":59,"contentType":5178,"locale":27},{"sys":5175},{"type":12,"linkType":13,"id":14},{"sys":5177},{"id":20,"type":12,"linkType":21},{"sys":5179},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5181,"metaTitle":262,"metaDescription":263,"mainTitle":5182,"subtitle":282,"heroImage":5197,"ctaButton":305,"ctaLink":306},[261],{"data":5183,"content":5184,"nodeType":71},{},[5185,5191],{"data":5186,"content":5187,"nodeType":274},{},[5188],{"data":5189,"marks":5190,"value":273,"nodeType":79},{},[],{"data":5192,"content":5193,"nodeType":84},{},[5194],{"data":5195,"marks":5196,"value":281,"nodeType":79},{},[],{"metadata":5198,"sys":5201,"fields":5206},{"tags":5199,"concepts":5200},[],[],{"space":5202,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5204,"publishedVersion":59,"revision":22,"locale":27},{"sys":5203},{"type":12,"linkType":13,"id":14},{"sys":5205},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5207},{"url":297,"details":5208,"fileName":303,"contentType":304},{"size":299,"image":5209},{"width":301,"height":302},{"sys":5211,"fields":5213},{"id":5212,"createdAt":4135},"162s9jHJG3pe8Lo9DnYq87",{"title":5214,"slug":5215,"articleIntro":5214,"category":5216},"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",[5217],{"metadata":5218,"sys":5221,"fields":5228},{"tags":5219,"concepts":5220},[],[],{"space":5222,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5224,"publishedVersion":252,"revision":59,"contentType":5226,"locale":27},{"sys":5223},{"type":12,"linkType":13,"id":14},{"sys":5225},{"id":20,"type":12,"linkType":21},{"sys":5227},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5229,"metaTitle":262,"metaDescription":263,"mainTitle":5230,"subtitle":282,"heroImage":5245,"ctaButton":305,"ctaLink":306},[261],{"data":5231,"content":5232,"nodeType":71},{},[5233,5239],{"data":5234,"content":5235,"nodeType":274},{},[5236],{"data":5237,"marks":5238,"value":273,"nodeType":79},{},[],{"data":5240,"content":5241,"nodeType":84},{},[5242],{"data":5243,"marks":5244,"value":281,"nodeType":79},{},[],{"metadata":5246,"sys":5249,"fields":5254},{"tags":5247,"concepts":5248},[],[],{"space":5250,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5252,"publishedVersion":59,"revision":22,"locale":27},{"sys":5251},{"type":12,"linkType":13,"id":14},{"sys":5253},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5255},{"url":297,"details":5256,"fileName":303,"contentType":304},{"size":299,"image":5257},{"width":301,"height":302},{"sys":5259,"fields":5262},{"id":5260,"createdAt":5261},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":5263,"slug":5264,"articleIntro":5263,"category":5265},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[5266],{"metadata":5267,"sys":5270,"fields":5277},{"tags":5268,"concepts":5269},[],[],{"space":5271,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5273,"publishedVersion":252,"revision":59,"contentType":5275,"locale":27},{"sys":5272},{"type":12,"linkType":13,"id":14},{"sys":5274},{"id":20,"type":12,"linkType":21},{"sys":5276},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5278,"metaTitle":262,"metaDescription":263,"mainTitle":5279,"subtitle":282,"heroImage":5294,"ctaButton":305,"ctaLink":306},[261],{"data":5280,"content":5281,"nodeType":71},{},[5282,5288],{"data":5283,"content":5284,"nodeType":274},{},[5285],{"data":5286,"marks":5287,"value":273,"nodeType":79},{},[],{"data":5289,"content":5290,"nodeType":84},{},[5291],{"data":5292,"marks":5293,"value":281,"nodeType":79},{},[],{"metadata":5295,"sys":5298,"fields":5303},{"tags":5296,"concepts":5297},[],[],{"space":5299,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5301,"publishedVersion":59,"revision":22,"locale":27},{"sys":5300},{"type":12,"linkType":13,"id":14},{"sys":5302},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5304},{"url":297,"details":5305,"fileName":303,"contentType":304},{"size":299,"image":5306},{"width":301,"height":302},{"sys":5308,"fields":5311},{"id":5309,"createdAt":5310},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":5312,"slug":5313,"articleIntro":5312,"category":5314},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[5315],{"metadata":5316,"sys":5319,"fields":5326},{"tags":5317,"concepts":5318},[],[],{"space":5320,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5322,"publishedVersion":252,"revision":59,"contentType":5324,"locale":27},{"sys":5321},{"type":12,"linkType":13,"id":14},{"sys":5323},{"id":20,"type":12,"linkType":21},{"sys":5325},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5327,"metaTitle":262,"metaDescription":263,"mainTitle":5328,"subtitle":282,"heroImage":5343,"ctaButton":305,"ctaLink":306},[261],{"data":5329,"content":5330,"nodeType":71},{},[5331,5337],{"data":5332,"content":5333,"nodeType":274},{},[5334],{"data":5335,"marks":5336,"value":273,"nodeType":79},{},[],{"data":5338,"content":5339,"nodeType":84},{},[5340],{"data":5341,"marks":5342,"value":281,"nodeType":79},{},[],{"metadata":5344,"sys":5347,"fields":5352},{"tags":5345,"concepts":5346},[],[],{"space":5348,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5350,"publishedVersion":59,"revision":22,"locale":27},{"sys":5349},{"type":12,"linkType":13,"id":14},{"sys":5351},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5353},{"url":297,"details":5354,"fileName":303,"contentType":304},{"size":299,"image":5355},{"width":301,"height":302},{"sys":5357,"fields":5360},{"id":5358,"createdAt":5359},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":5361,"slug":5362,"articleIntro":-1,"category":5363},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[5364],{"metadata":5365,"sys":5368,"fields":5375},{"tags":5366,"concepts":5367},[],[],{"space":5369,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5371,"publishedVersion":252,"revision":59,"contentType":5373,"locale":27},{"sys":5370},{"type":12,"linkType":13,"id":14},{"sys":5372},{"id":20,"type":12,"linkType":21},{"sys":5374},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5376,"metaTitle":262,"metaDescription":263,"mainTitle":5377,"subtitle":282,"heroImage":5392,"ctaButton":305,"ctaLink":306},[261],{"data":5378,"content":5379,"nodeType":71},{},[5380,5386],{"data":5381,"content":5382,"nodeType":274},{},[5383],{"data":5384,"marks":5385,"value":273,"nodeType":79},{},[],{"data":5387,"content":5388,"nodeType":84},{},[5389],{"data":5390,"marks":5391,"value":281,"nodeType":79},{},[],{"metadata":5393,"sys":5396,"fields":5401},{"tags":5394,"concepts":5395},[],[],{"space":5397,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5399,"publishedVersion":59,"revision":22,"locale":27},{"sys":5398},{"type":12,"linkType":13,"id":14},{"sys":5400},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5402},{"url":297,"details":5403,"fileName":303,"contentType":304},{"size":299,"image":5404},{"width":301,"height":302},{"sys":5406,"fields":5409},{"id":5407,"createdAt":5408},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":5410,"slug":5411,"articleIntro":-1,"category":5412},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[5413],{"metadata":5414,"sys":5417,"fields":5424},{"tags":5415,"concepts":5416},[],[],{"space":5418,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5420,"publishedVersion":252,"revision":59,"contentType":5422,"locale":27},{"sys":5419},{"type":12,"linkType":13,"id":14},{"sys":5421},{"id":20,"type":12,"linkType":21},{"sys":5423},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5425,"metaTitle":262,"metaDescription":263,"mainTitle":5426,"subtitle":282,"heroImage":5441,"ctaButton":305,"ctaLink":306},[261],{"data":5427,"content":5428,"nodeType":71},{},[5429,5435],{"data":5430,"content":5431,"nodeType":274},{},[5432],{"data":5433,"marks":5434,"value":273,"nodeType":79},{},[],{"data":5436,"content":5437,"nodeType":84},{},[5438],{"data":5439,"marks":5440,"value":281,"nodeType":79},{},[],{"metadata":5442,"sys":5445,"fields":5450},{"tags":5443,"concepts":5444},[],[],{"space":5446,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5448,"publishedVersion":59,"revision":22,"locale":27},{"sys":5447},{"type":12,"linkType":13,"id":14},{"sys":5449},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5451},{"url":297,"details":5452,"fileName":303,"contentType":304},{"size":299,"image":5453},{"width":301,"height":302},{"sys":5455,"fields":5458},{"id":5456,"createdAt":5457},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":5459,"slug":5460,"articleIntro":-1,"category":5461},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[5462],{"metadata":5463,"sys":5466,"fields":5473},{"tags":5464,"concepts":5465},[],[],{"space":5467,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5469,"publishedVersion":252,"revision":59,"contentType":5471,"locale":27},{"sys":5468},{"type":12,"linkType":13,"id":14},{"sys":5470},{"id":20,"type":12,"linkType":21},{"sys":5472},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5474,"metaTitle":262,"metaDescription":263,"mainTitle":5475,"subtitle":282,"heroImage":5490,"ctaButton":305,"ctaLink":306},[261],{"data":5476,"content":5477,"nodeType":71},{},[5478,5484],{"data":5479,"content":5480,"nodeType":274},{},[5481],{"data":5482,"marks":5483,"value":273,"nodeType":79},{},[],{"data":5485,"content":5486,"nodeType":84},{},[5487],{"data":5488,"marks":5489,"value":281,"nodeType":79},{},[],{"metadata":5491,"sys":5494,"fields":5499},{"tags":5492,"concepts":5493},[],[],{"space":5495,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5497,"publishedVersion":59,"revision":22,"locale":27},{"sys":5496},{"type":12,"linkType":13,"id":14},{"sys":5498},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5500},{"url":297,"details":5501,"fileName":303,"contentType":304},{"size":299,"image":5502},{"width":301,"height":302},{"sys":5504,"fields":5507},{"id":5505,"createdAt":5506},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":5508,"slug":5509,"articleIntro":5508,"category":5510},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[5511],{"metadata":5512,"sys":5515,"fields":5522},{"tags":5513,"concepts":5514},[],[],{"space":5516,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5518,"publishedVersion":252,"revision":59,"contentType":5520,"locale":27},{"sys":5517},{"type":12,"linkType":13,"id":14},{"sys":5519},{"id":20,"type":12,"linkType":21},{"sys":5521},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5523,"metaTitle":262,"metaDescription":263,"mainTitle":5524,"subtitle":282,"heroImage":5539,"ctaButton":305,"ctaLink":306},[261],{"data":5525,"content":5526,"nodeType":71},{},[5527,5533],{"data":5528,"content":5529,"nodeType":274},{},[5530],{"data":5531,"marks":5532,"value":273,"nodeType":79},{},[],{"data":5534,"content":5535,"nodeType":84},{},[5536],{"data":5537,"marks":5538,"value":281,"nodeType":79},{},[],{"metadata":5540,"sys":5543,"fields":5548},{"tags":5541,"concepts":5542},[],[],{"space":5544,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5546,"publishedVersion":59,"revision":22,"locale":27},{"sys":5545},{"type":12,"linkType":13,"id":14},{"sys":5547},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5549},{"url":297,"details":5550,"fileName":303,"contentType":304},{"size":299,"image":5551},{"width":301,"height":302},{"sys":5553,"fields":5556},{"id":5554,"createdAt":5555},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":5557,"slug":5558,"articleIntro":5557,"category":5559},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[5560],{"metadata":5561,"sys":5564,"fields":5571},{"tags":5562,"concepts":5563},[],[],{"space":5565,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5567,"publishedVersion":252,"revision":59,"contentType":5569,"locale":27},{"sys":5566},{"type":12,"linkType":13,"id":14},{"sys":5568},{"id":20,"type":12,"linkType":21},{"sys":5570},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5572,"metaTitle":262,"metaDescription":263,"mainTitle":5573,"subtitle":282,"heroImage":5588,"ctaButton":305,"ctaLink":306},[261],{"data":5574,"content":5575,"nodeType":71},{},[5576,5582],{"data":5577,"content":5578,"nodeType":274},{},[5579],{"data":5580,"marks":5581,"value":273,"nodeType":79},{},[],{"data":5583,"content":5584,"nodeType":84},{},[5585],{"data":5586,"marks":5587,"value":281,"nodeType":79},{},[],{"metadata":5589,"sys":5592,"fields":5597},{"tags":5590,"concepts":5591},[],[],{"space":5593,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5595,"publishedVersion":59,"revision":22,"locale":27},{"sys":5594},{"type":12,"linkType":13,"id":14},{"sys":5596},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5598},{"url":297,"details":5599,"fileName":303,"contentType":304},{"size":299,"image":5600},{"width":301,"height":302},{"sys":5602,"fields":5605},{"id":5603,"createdAt":5604},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":5606,"slug":5607,"articleIntro":5606,"category":5608},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[5609],{"metadata":5610,"sys":5613,"fields":5620},{"tags":5611,"concepts":5612},[],[],{"space":5614,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5616,"publishedVersion":252,"revision":59,"contentType":5618,"locale":27},{"sys":5615},{"type":12,"linkType":13,"id":14},{"sys":5617},{"id":20,"type":12,"linkType":21},{"sys":5619},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5621,"metaTitle":262,"metaDescription":263,"mainTitle":5622,"subtitle":282,"heroImage":5637,"ctaButton":305,"ctaLink":306},[261],{"data":5623,"content":5624,"nodeType":71},{},[5625,5631],{"data":5626,"content":5627,"nodeType":274},{},[5628],{"data":5629,"marks":5630,"value":273,"nodeType":79},{},[],{"data":5632,"content":5633,"nodeType":84},{},[5634],{"data":5635,"marks":5636,"value":281,"nodeType":79},{},[],{"metadata":5638,"sys":5641,"fields":5646},{"tags":5639,"concepts":5640},[],[],{"space":5642,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5644,"publishedVersion":59,"revision":22,"locale":27},{"sys":5643},{"type":12,"linkType":13,"id":14},{"sys":5645},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5647},{"url":297,"details":5648,"fileName":303,"contentType":304},{"size":299,"image":5649},{"width":301,"height":302},{"sys":5651,"fields":5654},{"id":5652,"createdAt":5653},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":5655,"slug":5656,"articleIntro":-1,"category":5657},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[5658],{"metadata":5659,"sys":5662,"fields":5669},{"tags":5660,"concepts":5661},[],[],{"space":5663,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5665,"publishedVersion":252,"revision":59,"contentType":5667,"locale":27},{"sys":5664},{"type":12,"linkType":13,"id":14},{"sys":5666},{"id":20,"type":12,"linkType":21},{"sys":5668},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5670,"metaTitle":262,"metaDescription":263,"mainTitle":5671,"subtitle":282,"heroImage":5686,"ctaButton":305,"ctaLink":306},[261],{"data":5672,"content":5673,"nodeType":71},{},[5674,5680],{"data":5675,"content":5676,"nodeType":274},{},[5677],{"data":5678,"marks":5679,"value":273,"nodeType":79},{},[],{"data":5681,"content":5682,"nodeType":84},{},[5683],{"data":5684,"marks":5685,"value":281,"nodeType":79},{},[],{"metadata":5687,"sys":5690,"fields":5695},{"tags":5688,"concepts":5689},[],[],{"space":5691,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5693,"publishedVersion":59,"revision":22,"locale":27},{"sys":5692},{"type":12,"linkType":13,"id":14},{"sys":5694},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5696},{"url":297,"details":5697,"fileName":303,"contentType":304},{"size":299,"image":5698},{"width":301,"height":302},{"sys":5700,"fields":5703},{"id":5701,"createdAt":5702},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":5704,"slug":5705,"articleIntro":5704,"category":5706},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[5707],{"metadata":5708,"sys":5711,"fields":5718},{"tags":5709,"concepts":5710},[],[],{"space":5712,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5714,"publishedVersion":252,"revision":59,"contentType":5716,"locale":27},{"sys":5713},{"type":12,"linkType":13,"id":14},{"sys":5715},{"id":20,"type":12,"linkType":21},{"sys":5717},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5719,"metaTitle":262,"metaDescription":263,"mainTitle":5720,"subtitle":282,"heroImage":5735,"ctaButton":305,"ctaLink":306},[261],{"data":5721,"content":5722,"nodeType":71},{},[5723,5729],{"data":5724,"content":5725,"nodeType":274},{},[5726],{"data":5727,"marks":5728,"value":273,"nodeType":79},{},[],{"data":5730,"content":5731,"nodeType":84},{},[5732],{"data":5733,"marks":5734,"value":281,"nodeType":79},{},[],{"metadata":5736,"sys":5739,"fields":5744},{"tags":5737,"concepts":5738},[],[],{"space":5740,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5742,"publishedVersion":59,"revision":22,"locale":27},{"sys":5741},{"type":12,"linkType":13,"id":14},{"sys":5743},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5745},{"url":297,"details":5746,"fileName":303,"contentType":304},{"size":299,"image":5747},{"width":301,"height":302},{"sys":5749,"fields":5752},{"id":5750,"createdAt":5751},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":5753,"slug":5754,"articleIntro":-1,"category":5755},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[5756],{"metadata":5757,"sys":5760,"fields":5767},{"tags":5758,"concepts":5759},[],[],{"space":5761,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5763,"publishedVersion":252,"revision":59,"contentType":5765,"locale":27},{"sys":5762},{"type":12,"linkType":13,"id":14},{"sys":5764},{"id":20,"type":12,"linkType":21},{"sys":5766},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5768,"metaTitle":262,"metaDescription":263,"mainTitle":5769,"subtitle":282,"heroImage":5784,"ctaButton":305,"ctaLink":306},[261],{"data":5770,"content":5771,"nodeType":71},{},[5772,5778],{"data":5773,"content":5774,"nodeType":274},{},[5775],{"data":5776,"marks":5777,"value":273,"nodeType":79},{},[],{"data":5779,"content":5780,"nodeType":84},{},[5781],{"data":5782,"marks":5783,"value":281,"nodeType":79},{},[],{"metadata":5785,"sys":5788,"fields":5793},{"tags":5786,"concepts":5787},[],[],{"space":5789,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5791,"publishedVersion":59,"revision":22,"locale":27},{"sys":5790},{"type":12,"linkType":13,"id":14},{"sys":5792},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5794},{"url":297,"details":5795,"fileName":303,"contentType":304},{"size":299,"image":5796},{"width":301,"height":302},{"sys":5798,"fields":5801},{"id":5799,"createdAt":5800},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":5802,"slug":5803,"articleIntro":5802,"category":5804},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[5805],{"metadata":5806,"sys":5809,"fields":5816},{"tags":5807,"concepts":5808},[],[],{"space":5810,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5812,"publishedVersion":252,"revision":59,"contentType":5814,"locale":27},{"sys":5811},{"type":12,"linkType":13,"id":14},{"sys":5813},{"id":20,"type":12,"linkType":21},{"sys":5815},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5817,"metaTitle":262,"metaDescription":263,"mainTitle":5818,"subtitle":282,"heroImage":5833,"ctaButton":305,"ctaLink":306},[261],{"data":5819,"content":5820,"nodeType":71},{},[5821,5827],{"data":5822,"content":5823,"nodeType":274},{},[5824],{"data":5825,"marks":5826,"value":273,"nodeType":79},{},[],{"data":5828,"content":5829,"nodeType":84},{},[5830],{"data":5831,"marks":5832,"value":281,"nodeType":79},{},[],{"metadata":5834,"sys":5837,"fields":5842},{"tags":5835,"concepts":5836},[],[],{"space":5838,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5840,"publishedVersion":59,"revision":22,"locale":27},{"sys":5839},{"type":12,"linkType":13,"id":14},{"sys":5841},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5843},{"url":297,"details":5844,"fileName":303,"contentType":304},{"size":299,"image":5845},{"width":301,"height":302},{"sys":5847,"fields":5850},{"id":5848,"createdAt":5849},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":5851,"slug":5852,"articleIntro":5851,"category":5853},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[5854],{"metadata":5855,"sys":5858,"fields":5865},{"tags":5856,"concepts":5857},[],[],{"space":5859,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5861,"publishedVersion":252,"revision":59,"contentType":5863,"locale":27},{"sys":5860},{"type":12,"linkType":13,"id":14},{"sys":5862},{"id":20,"type":12,"linkType":21},{"sys":5864},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5866,"metaTitle":262,"metaDescription":263,"mainTitle":5867,"subtitle":282,"heroImage":5882,"ctaButton":305,"ctaLink":306},[261],{"data":5868,"content":5869,"nodeType":71},{},[5870,5876],{"data":5871,"content":5872,"nodeType":274},{},[5873],{"data":5874,"marks":5875,"value":273,"nodeType":79},{},[],{"data":5877,"content":5878,"nodeType":84},{},[5879],{"data":5880,"marks":5881,"value":281,"nodeType":79},{},[],{"metadata":5883,"sys":5886,"fields":5891},{"tags":5884,"concepts":5885},[],[],{"space":5887,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5889,"publishedVersion":59,"revision":22,"locale":27},{"sys":5888},{"type":12,"linkType":13,"id":14},{"sys":5890},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5892},{"url":297,"details":5893,"fileName":303,"contentType":304},{"size":299,"image":5894},{"width":301,"height":302},{"sys":5896,"fields":5899},{"id":5897,"createdAt":5898},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":5900,"slug":5901,"articleIntro":5900,"category":5902},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[5903],{"metadata":5904,"sys":5907,"fields":5914},{"tags":5905,"concepts":5906},[],[],{"space":5908,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5910,"publishedVersion":252,"revision":59,"contentType":5912,"locale":27},{"sys":5909},{"type":12,"linkType":13,"id":14},{"sys":5911},{"id":20,"type":12,"linkType":21},{"sys":5913},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5915,"metaTitle":262,"metaDescription":263,"mainTitle":5916,"subtitle":282,"heroImage":5931,"ctaButton":305,"ctaLink":306},[261],{"data":5917,"content":5918,"nodeType":71},{},[5919,5925],{"data":5920,"content":5921,"nodeType":274},{},[5922],{"data":5923,"marks":5924,"value":273,"nodeType":79},{},[],{"data":5926,"content":5927,"nodeType":84},{},[5928],{"data":5929,"marks":5930,"value":281,"nodeType":79},{},[],{"metadata":5932,"sys":5935,"fields":5940},{"tags":5933,"concepts":5934},[],[],{"space":5936,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5938,"publishedVersion":59,"revision":22,"locale":27},{"sys":5937},{"type":12,"linkType":13,"id":14},{"sys":5939},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5941},{"url":297,"details":5942,"fileName":303,"contentType":304},{"size":299,"image":5943},{"width":301,"height":302},{"sys":5945,"fields":5948},{"id":5946,"createdAt":5947},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":5949,"slug":5950,"articleIntro":5949,"category":5951},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[5952],{"metadata":5953,"sys":5956,"fields":5963},{"tags":5954,"concepts":5955},[],[],{"space":5957,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":5959,"publishedVersion":252,"revision":59,"contentType":5961,"locale":27},{"sys":5958},{"type":12,"linkType":13,"id":14},{"sys":5960},{"id":20,"type":12,"linkType":21},{"sys":5962},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":5964,"metaTitle":262,"metaDescription":263,"mainTitle":5965,"subtitle":282,"heroImage":5980,"ctaButton":305,"ctaLink":306},[261],{"data":5966,"content":5967,"nodeType":71},{},[5968,5974],{"data":5969,"content":5970,"nodeType":274},{},[5971],{"data":5972,"marks":5973,"value":273,"nodeType":79},{},[],{"data":5975,"content":5976,"nodeType":84},{},[5977],{"data":5978,"marks":5979,"value":281,"nodeType":79},{},[],{"metadata":5981,"sys":5984,"fields":5989},{"tags":5982,"concepts":5983},[],[],{"space":5985,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":5987,"publishedVersion":59,"revision":22,"locale":27},{"sys":5986},{"type":12,"linkType":13,"id":14},{"sys":5988},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":5990},{"url":297,"details":5991,"fileName":303,"contentType":304},{"size":299,"image":5992},{"width":301,"height":302},{"sys":5994,"fields":5997},{"id":5995,"createdAt":5996},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":5998,"slug":5999,"articleIntro":5998,"category":6000},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[6001],{"metadata":6002,"sys":6005,"fields":6012},{"tags":6003,"concepts":6004},[],[],{"space":6006,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6008,"publishedVersion":252,"revision":59,"contentType":6010,"locale":27},{"sys":6007},{"type":12,"linkType":13,"id":14},{"sys":6009},{"id":20,"type":12,"linkType":21},{"sys":6011},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6013,"metaTitle":262,"metaDescription":263,"mainTitle":6014,"subtitle":282,"heroImage":6029,"ctaButton":305,"ctaLink":306},[261],{"data":6015,"content":6016,"nodeType":71},{},[6017,6023],{"data":6018,"content":6019,"nodeType":274},{},[6020],{"data":6021,"marks":6022,"value":273,"nodeType":79},{},[],{"data":6024,"content":6025,"nodeType":84},{},[6026],{"data":6027,"marks":6028,"value":281,"nodeType":79},{},[],{"metadata":6030,"sys":6033,"fields":6038},{"tags":6031,"concepts":6032},[],[],{"space":6034,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6036,"publishedVersion":59,"revision":22,"locale":27},{"sys":6035},{"type":12,"linkType":13,"id":14},{"sys":6037},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6039},{"url":297,"details":6040,"fileName":303,"contentType":304},{"size":299,"image":6041},{"width":301,"height":302},{"sys":6043,"fields":6046},{"id":6044,"createdAt":6045},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":6047,"slug":6048,"articleIntro":6047,"category":6049},"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",[6050],{"metadata":6051,"sys":6054,"fields":6061},{"tags":6052,"concepts":6053},[],[],{"space":6055,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6057,"publishedVersion":252,"revision":59,"contentType":6059,"locale":27},{"sys":6056},{"type":12,"linkType":13,"id":14},{"sys":6058},{"id":20,"type":12,"linkType":21},{"sys":6060},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6062,"metaTitle":262,"metaDescription":263,"mainTitle":6063,"subtitle":282,"heroImage":6078,"ctaButton":305,"ctaLink":306},[261],{"data":6064,"content":6065,"nodeType":71},{},[6066,6072],{"data":6067,"content":6068,"nodeType":274},{},[6069],{"data":6070,"marks":6071,"value":273,"nodeType":79},{},[],{"data":6073,"content":6074,"nodeType":84},{},[6075],{"data":6076,"marks":6077,"value":281,"nodeType":79},{},[],{"metadata":6079,"sys":6082,"fields":6087},{"tags":6080,"concepts":6081},[],[],{"space":6083,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6085,"publishedVersion":59,"revision":22,"locale":27},{"sys":6084},{"type":12,"linkType":13,"id":14},{"sys":6086},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6088},{"url":297,"details":6089,"fileName":303,"contentType":304},{"size":299,"image":6090},{"width":301,"height":302},{"sys":6092,"fields":6095},{"id":6093,"createdAt":6094},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":6096,"slug":6097,"articleIntro":6096,"category":6098},"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",[6099],{"metadata":6100,"sys":6103,"fields":6110},{"tags":6101,"concepts":6102},[],[],{"space":6104,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6106,"publishedVersion":252,"revision":59,"contentType":6108,"locale":27},{"sys":6105},{"type":12,"linkType":13,"id":14},{"sys":6107},{"id":20,"type":12,"linkType":21},{"sys":6109},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6111,"metaTitle":262,"metaDescription":263,"mainTitle":6112,"subtitle":282,"heroImage":6127,"ctaButton":305,"ctaLink":306},[261],{"data":6113,"content":6114,"nodeType":71},{},[6115,6121],{"data":6116,"content":6117,"nodeType":274},{},[6118],{"data":6119,"marks":6120,"value":273,"nodeType":79},{},[],{"data":6122,"content":6123,"nodeType":84},{},[6124],{"data":6125,"marks":6126,"value":281,"nodeType":79},{},[],{"metadata":6128,"sys":6131,"fields":6136},{"tags":6129,"concepts":6130},[],[],{"space":6132,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6134,"publishedVersion":59,"revision":22,"locale":27},{"sys":6133},{"type":12,"linkType":13,"id":14},{"sys":6135},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6137},{"url":297,"details":6138,"fileName":303,"contentType":304},{"size":299,"image":6139},{"width":301,"height":302},{"sys":6141,"fields":6144},{"id":6142,"createdAt":6143},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":6145,"slug":6146,"articleIntro":6145,"category":6147},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[6148],{"metadata":6149,"sys":6152,"fields":6159},{"tags":6150,"concepts":6151},[],[],{"space":6153,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6155,"publishedVersion":252,"revision":59,"contentType":6157,"locale":27},{"sys":6154},{"type":12,"linkType":13,"id":14},{"sys":6156},{"id":20,"type":12,"linkType":21},{"sys":6158},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6160,"metaTitle":262,"metaDescription":263,"mainTitle":6161,"subtitle":282,"heroImage":6176,"ctaButton":305,"ctaLink":306},[261],{"data":6162,"content":6163,"nodeType":71},{},[6164,6170],{"data":6165,"content":6166,"nodeType":274},{},[6167],{"data":6168,"marks":6169,"value":273,"nodeType":79},{},[],{"data":6171,"content":6172,"nodeType":84},{},[6173],{"data":6174,"marks":6175,"value":281,"nodeType":79},{},[],{"metadata":6177,"sys":6180,"fields":6185},{"tags":6178,"concepts":6179},[],[],{"space":6181,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6183,"publishedVersion":59,"revision":22,"locale":27},{"sys":6182},{"type":12,"linkType":13,"id":14},{"sys":6184},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6186},{"url":297,"details":6187,"fileName":303,"contentType":304},{"size":299,"image":6188},{"width":301,"height":302},{"sys":6190,"fields":6193},{"id":6191,"createdAt":6192},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":6194,"slug":6195,"articleIntro":-1,"category":6196},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[6197],{"metadata":6198,"sys":6201,"fields":6208},{"tags":6199,"concepts":6200},[],[],{"space":6202,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6204,"publishedVersion":252,"revision":59,"contentType":6206,"locale":27},{"sys":6203},{"type":12,"linkType":13,"id":14},{"sys":6205},{"id":20,"type":12,"linkType":21},{"sys":6207},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6209,"metaTitle":262,"metaDescription":263,"mainTitle":6210,"subtitle":282,"heroImage":6225,"ctaButton":305,"ctaLink":306},[261],{"data":6211,"content":6212,"nodeType":71},{},[6213,6219],{"data":6214,"content":6215,"nodeType":274},{},[6216],{"data":6217,"marks":6218,"value":273,"nodeType":79},{},[],{"data":6220,"content":6221,"nodeType":84},{},[6222],{"data":6223,"marks":6224,"value":281,"nodeType":79},{},[],{"metadata":6226,"sys":6229,"fields":6234},{"tags":6227,"concepts":6228},[],[],{"space":6230,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6232,"publishedVersion":59,"revision":22,"locale":27},{"sys":6231},{"type":12,"linkType":13,"id":14},{"sys":6233},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6235},{"url":297,"details":6236,"fileName":303,"contentType":304},{"size":299,"image":6237},{"width":301,"height":302},{"sys":6239,"fields":6242},{"id":6240,"createdAt":6241},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":6243,"slug":6244,"articleIntro":6243,"category":6245},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[6246],{"metadata":6247,"sys":6250,"fields":6257},{"tags":6248,"concepts":6249},[],[],{"space":6251,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6253,"publishedVersion":252,"revision":59,"contentType":6255,"locale":27},{"sys":6252},{"type":12,"linkType":13,"id":14},{"sys":6254},{"id":20,"type":12,"linkType":21},{"sys":6256},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6258,"metaTitle":262,"metaDescription":263,"mainTitle":6259,"subtitle":282,"heroImage":6274,"ctaButton":305,"ctaLink":306},[261],{"data":6260,"content":6261,"nodeType":71},{},[6262,6268],{"data":6263,"content":6264,"nodeType":274},{},[6265],{"data":6266,"marks":6267,"value":273,"nodeType":79},{},[],{"data":6269,"content":6270,"nodeType":84},{},[6271],{"data":6272,"marks":6273,"value":281,"nodeType":79},{},[],{"metadata":6275,"sys":6278,"fields":6283},{"tags":6276,"concepts":6277},[],[],{"space":6279,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6281,"publishedVersion":59,"revision":22,"locale":27},{"sys":6280},{"type":12,"linkType":13,"id":14},{"sys":6282},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6284},{"url":297,"details":6285,"fileName":303,"contentType":304},{"size":299,"image":6286},{"width":301,"height":302},{"sys":6288,"fields":6290},{"id":6289,"createdAt":2468},"1gL1TVBdSVq2maqsnWjSUW",{"title":6291,"slug":6292,"articleIntro":-1,"category":6293},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[6294],{"metadata":6295,"sys":6298,"fields":6305},{"tags":6296,"concepts":6297},[],[],{"space":6299,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6301,"publishedVersion":252,"revision":59,"contentType":6303,"locale":27},{"sys":6300},{"type":12,"linkType":13,"id":14},{"sys":6302},{"id":20,"type":12,"linkType":21},{"sys":6304},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6306,"metaTitle":262,"metaDescription":263,"mainTitle":6307,"subtitle":282,"heroImage":6322,"ctaButton":305,"ctaLink":306},[261],{"data":6308,"content":6309,"nodeType":71},{},[6310,6316],{"data":6311,"content":6312,"nodeType":274},{},[6313],{"data":6314,"marks":6315,"value":273,"nodeType":79},{},[],{"data":6317,"content":6318,"nodeType":84},{},[6319],{"data":6320,"marks":6321,"value":281,"nodeType":79},{},[],{"metadata":6323,"sys":6326,"fields":6331},{"tags":6324,"concepts":6325},[],[],{"space":6327,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6329,"publishedVersion":59,"revision":22,"locale":27},{"sys":6328},{"type":12,"linkType":13,"id":14},{"sys":6330},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6332},{"url":297,"details":6333,"fileName":303,"contentType":304},{"size":299,"image":6334},{"width":301,"height":302},{"sys":6336,"fields":6339},{"id":6337,"createdAt":6338},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":6340,"slug":6341,"articleIntro":6340,"category":6342},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[6343],{"metadata":6344,"sys":6347,"fields":6354},{"tags":6345,"concepts":6346},[],[],{"space":6348,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6350,"publishedVersion":252,"revision":59,"contentType":6352,"locale":27},{"sys":6349},{"type":12,"linkType":13,"id":14},{"sys":6351},{"id":20,"type":12,"linkType":21},{"sys":6353},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6355,"metaTitle":262,"metaDescription":263,"mainTitle":6356,"subtitle":282,"heroImage":6371,"ctaButton":305,"ctaLink":306},[261],{"data":6357,"content":6358,"nodeType":71},{},[6359,6365],{"data":6360,"content":6361,"nodeType":274},{},[6362],{"data":6363,"marks":6364,"value":273,"nodeType":79},{},[],{"data":6366,"content":6367,"nodeType":84},{},[6368],{"data":6369,"marks":6370,"value":281,"nodeType":79},{},[],{"metadata":6372,"sys":6375,"fields":6380},{"tags":6373,"concepts":6374},[],[],{"space":6376,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6378,"publishedVersion":59,"revision":22,"locale":27},{"sys":6377},{"type":12,"linkType":13,"id":14},{"sys":6379},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6381},{"url":297,"details":6382,"fileName":303,"contentType":304},{"size":299,"image":6383},{"width":301,"height":302},{"sys":6385,"fields":6388},{"id":6386,"createdAt":6387},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":6389,"slug":6390,"articleIntro":6389,"category":6391},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[6392],{"metadata":6393,"sys":6396,"fields":6403},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6399,"publishedVersion":252,"revision":59,"contentType":6401,"locale":27},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":20,"type":12,"linkType":21},{"sys":6402},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6404,"metaTitle":262,"metaDescription":263,"mainTitle":6405,"subtitle":282,"heroImage":6420,"ctaButton":305,"ctaLink":306},[261],{"data":6406,"content":6407,"nodeType":71},{},[6408,6414],{"data":6409,"content":6410,"nodeType":274},{},[6411],{"data":6412,"marks":6413,"value":273,"nodeType":79},{},[],{"data":6415,"content":6416,"nodeType":84},{},[6417],{"data":6418,"marks":6419,"value":281,"nodeType":79},{},[],{"metadata":6421,"sys":6424,"fields":6429},{"tags":6422,"concepts":6423},[],[],{"space":6425,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6427,"publishedVersion":59,"revision":22,"locale":27},{"sys":6426},{"type":12,"linkType":13,"id":14},{"sys":6428},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6430},{"url":297,"details":6431,"fileName":303,"contentType":304},{"size":299,"image":6432},{"width":301,"height":302},{"sys":6434,"fields":6437},{"id":6435,"createdAt":6436},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":6438,"slug":6439,"articleIntro":6438,"category":6440},"Compte 614 - Charges locatives","compte-614-charges-locatives",[6441],{"metadata":6442,"sys":6445,"fields":6452},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6448,"publishedVersion":252,"revision":59,"contentType":6450,"locale":27},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":20,"type":12,"linkType":21},{"sys":6451},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6453,"metaTitle":262,"metaDescription":263,"mainTitle":6454,"subtitle":282,"heroImage":6469,"ctaButton":305,"ctaLink":306},[261],{"data":6455,"content":6456,"nodeType":71},{},[6457,6463],{"data":6458,"content":6459,"nodeType":274},{},[6460],{"data":6461,"marks":6462,"value":273,"nodeType":79},{},[],{"data":6464,"content":6465,"nodeType":84},{},[6466],{"data":6467,"marks":6468,"value":281,"nodeType":79},{},[],{"metadata":6470,"sys":6473,"fields":6478},{"tags":6471,"concepts":6472},[],[],{"space":6474,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6476,"publishedVersion":59,"revision":22,"locale":27},{"sys":6475},{"type":12,"linkType":13,"id":14},{"sys":6477},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6479},{"url":297,"details":6480,"fileName":303,"contentType":304},{"size":299,"image":6481},{"width":301,"height":302},{"sys":6483,"fields":6486},{"id":6484,"createdAt":6485},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":6487,"slug":6488,"articleIntro":6487,"category":6489},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[6490],{"metadata":6491,"sys":6494,"fields":6501},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6497,"publishedVersion":252,"revision":59,"contentType":6499,"locale":27},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":20,"type":12,"linkType":21},{"sys":6500},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6502,"metaTitle":262,"metaDescription":263,"mainTitle":6503,"subtitle":282,"heroImage":6518,"ctaButton":305,"ctaLink":306},[261],{"data":6504,"content":6505,"nodeType":71},{},[6506,6512],{"data":6507,"content":6508,"nodeType":274},{},[6509],{"data":6510,"marks":6511,"value":273,"nodeType":79},{},[],{"data":6513,"content":6514,"nodeType":84},{},[6515],{"data":6516,"marks":6517,"value":281,"nodeType":79},{},[],{"metadata":6519,"sys":6522,"fields":6527},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6525,"publishedVersion":59,"revision":22,"locale":27},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6528},{"url":297,"details":6529,"fileName":303,"contentType":304},{"size":299,"image":6530},{"width":301,"height":302},{"sys":6532,"fields":6535},{"id":6533,"createdAt":6534},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":6536,"slug":6537,"articleIntro":6536,"category":6538},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[6539],{"metadata":6540,"sys":6543,"fields":6550},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6546,"publishedVersion":252,"revision":59,"contentType":6548,"locale":27},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":20,"type":12,"linkType":21},{"sys":6549},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6551,"metaTitle":262,"metaDescription":263,"mainTitle":6552,"subtitle":282,"heroImage":6567,"ctaButton":305,"ctaLink":306},[261],{"data":6553,"content":6554,"nodeType":71},{},[6555,6561],{"data":6556,"content":6557,"nodeType":274},{},[6558],{"data":6559,"marks":6560,"value":273,"nodeType":79},{},[],{"data":6562,"content":6563,"nodeType":84},{},[6564],{"data":6565,"marks":6566,"value":281,"nodeType":79},{},[],{"metadata":6568,"sys":6571,"fields":6576},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6574,"publishedVersion":59,"revision":22,"locale":27},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6577},{"url":297,"details":6578,"fileName":303,"contentType":304},{"size":299,"image":6579},{"width":301,"height":302},{"sys":6581,"fields":6584},{"id":6582,"createdAt":6583},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":6585,"slug":6586,"articleIntro":6585,"category":6587},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[6588],{"metadata":6589,"sys":6592,"fields":6599},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6595,"publishedVersion":252,"revision":59,"contentType":6597,"locale":27},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":20,"type":12,"linkType":21},{"sys":6598},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6600,"metaTitle":262,"metaDescription":263,"mainTitle":6601,"subtitle":282,"heroImage":6616,"ctaButton":305,"ctaLink":306},[261],{"data":6602,"content":6603,"nodeType":71},{},[6604,6610],{"data":6605,"content":6606,"nodeType":274},{},[6607],{"data":6608,"marks":6609,"value":273,"nodeType":79},{},[],{"data":6611,"content":6612,"nodeType":84},{},[6613],{"data":6614,"marks":6615,"value":281,"nodeType":79},{},[],{"metadata":6617,"sys":6620,"fields":6625},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6623,"publishedVersion":59,"revision":22,"locale":27},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6626},{"url":297,"details":6627,"fileName":303,"contentType":304},{"size":299,"image":6628},{"width":301,"height":302},{"sys":6630,"fields":6633},{"id":6631,"createdAt":6632},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":6634,"slug":6635,"articleIntro":6634,"category":6636},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[6637],{"metadata":6638,"sys":6641,"fields":6648},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6644,"publishedVersion":252,"revision":59,"contentType":6646,"locale":27},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":20,"type":12,"linkType":21},{"sys":6647},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6649,"metaTitle":262,"metaDescription":263,"mainTitle":6650,"subtitle":282,"heroImage":6665,"ctaButton":305,"ctaLink":306},[261],{"data":6651,"content":6652,"nodeType":71},{},[6653,6659],{"data":6654,"content":6655,"nodeType":274},{},[6656],{"data":6657,"marks":6658,"value":273,"nodeType":79},{},[],{"data":6660,"content":6661,"nodeType":84},{},[6662],{"data":6663,"marks":6664,"value":281,"nodeType":79},{},[],{"metadata":6666,"sys":6669,"fields":6674},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6672,"publishedVersion":59,"revision":22,"locale":27},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6675},{"url":297,"details":6676,"fileName":303,"contentType":304},{"size":299,"image":6677},{"width":301,"height":302},{"sys":6679,"fields":6682},{"id":6680,"createdAt":6681},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":6683,"slug":6684,"articleIntro":6683,"category":6685},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[6686],{"metadata":6687,"sys":6690,"fields":6697},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6693,"publishedVersion":252,"revision":59,"contentType":6695,"locale":27},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":20,"type":12,"linkType":21},{"sys":6696},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6698,"metaTitle":262,"metaDescription":263,"mainTitle":6699,"subtitle":282,"heroImage":6714,"ctaButton":305,"ctaLink":306},[261],{"data":6700,"content":6701,"nodeType":71},{},[6702,6708],{"data":6703,"content":6704,"nodeType":274},{},[6705],{"data":6706,"marks":6707,"value":273,"nodeType":79},{},[],{"data":6709,"content":6710,"nodeType":84},{},[6711],{"data":6712,"marks":6713,"value":281,"nodeType":79},{},[],{"metadata":6715,"sys":6718,"fields":6723},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6721,"publishedVersion":59,"revision":22,"locale":27},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6724},{"url":297,"details":6725,"fileName":303,"contentType":304},{"size":299,"image":6726},{"width":301,"height":302},{"sys":6728,"fields":6731},{"id":6729,"createdAt":6730},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":6732,"slug":6733,"articleIntro":6732,"category":6734},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[6735],{"metadata":6736,"sys":6739,"fields":6746},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6742,"publishedVersion":252,"revision":59,"contentType":6744,"locale":27},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":20,"type":12,"linkType":21},{"sys":6745},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6747,"metaTitle":262,"metaDescription":263,"mainTitle":6748,"subtitle":282,"heroImage":6763,"ctaButton":305,"ctaLink":306},[261],{"data":6749,"content":6750,"nodeType":71},{},[6751,6757],{"data":6752,"content":6753,"nodeType":274},{},[6754],{"data":6755,"marks":6756,"value":273,"nodeType":79},{},[],{"data":6758,"content":6759,"nodeType":84},{},[6760],{"data":6761,"marks":6762,"value":281,"nodeType":79},{},[],{"metadata":6764,"sys":6767,"fields":6772},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6770,"publishedVersion":59,"revision":22,"locale":27},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6773},{"url":297,"details":6774,"fileName":303,"contentType":304},{"size":299,"image":6775},{"width":301,"height":302},{"sys":6777,"fields":6780},{"id":6778,"createdAt":6779},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":6781,"slug":6782,"articleIntro":6781,"category":6783},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[6784],{"metadata":6785,"sys":6788,"fields":6795},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6791,"publishedVersion":252,"revision":59,"contentType":6793,"locale":27},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":20,"type":12,"linkType":21},{"sys":6794},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6796,"metaTitle":262,"metaDescription":263,"mainTitle":6797,"subtitle":282,"heroImage":6812,"ctaButton":305,"ctaLink":306},[261],{"data":6798,"content":6799,"nodeType":71},{},[6800,6806],{"data":6801,"content":6802,"nodeType":274},{},[6803],{"data":6804,"marks":6805,"value":273,"nodeType":79},{},[],{"data":6807,"content":6808,"nodeType":84},{},[6809],{"data":6810,"marks":6811,"value":281,"nodeType":79},{},[],{"metadata":6813,"sys":6816,"fields":6821},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6819,"publishedVersion":59,"revision":22,"locale":27},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6822},{"url":297,"details":6823,"fileName":303,"contentType":304},{"size":299,"image":6824},{"width":301,"height":302},{"sys":6826,"fields":6829},{"id":6827,"createdAt":6828},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":6830,"slug":6831,"articleIntro":-1,"category":6832},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[6833],{"metadata":6834,"sys":6837,"fields":6844},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6840,"publishedVersion":252,"revision":59,"contentType":6842,"locale":27},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":20,"type":12,"linkType":21},{"sys":6843},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6845,"metaTitle":262,"metaDescription":263,"mainTitle":6846,"subtitle":282,"heroImage":6861,"ctaButton":305,"ctaLink":306},[261],{"data":6847,"content":6848,"nodeType":71},{},[6849,6855],{"data":6850,"content":6851,"nodeType":274},{},[6852],{"data":6853,"marks":6854,"value":273,"nodeType":79},{},[],{"data":6856,"content":6857,"nodeType":84},{},[6858],{"data":6859,"marks":6860,"value":281,"nodeType":79},{},[],{"metadata":6862,"sys":6865,"fields":6870},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6868,"publishedVersion":59,"revision":22,"locale":27},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6871},{"url":297,"details":6872,"fileName":303,"contentType":304},{"size":299,"image":6873},{"width":301,"height":302},{"sys":6875,"fields":6878},{"id":6876,"createdAt":6877},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":6879,"slug":6880,"articleIntro":6879,"category":6881},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[6882],{"metadata":6883,"sys":6886,"fields":6893},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6889,"publishedVersion":252,"revision":59,"contentType":6891,"locale":27},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":20,"type":12,"linkType":21},{"sys":6892},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6894,"metaTitle":262,"metaDescription":263,"mainTitle":6895,"subtitle":282,"heroImage":6910,"ctaButton":305,"ctaLink":306},[261],{"data":6896,"content":6897,"nodeType":71},{},[6898,6904],{"data":6899,"content":6900,"nodeType":274},{},[6901],{"data":6902,"marks":6903,"value":273,"nodeType":79},{},[],{"data":6905,"content":6906,"nodeType":84},{},[6907],{"data":6908,"marks":6909,"value":281,"nodeType":79},{},[],{"metadata":6911,"sys":6914,"fields":6919},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6917,"publishedVersion":59,"revision":22,"locale":27},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6920},{"url":297,"details":6921,"fileName":303,"contentType":304},{"size":299,"image":6922},{"width":301,"height":302},{"sys":6924,"fields":6927},{"id":6925,"createdAt":6926},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":6928,"slug":6929,"articleIntro":6928,"category":6930},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6938,"publishedVersion":252,"revision":59,"contentType":6940,"locale":27},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":20,"type":12,"linkType":21},{"sys":6941},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6943,"metaTitle":262,"metaDescription":263,"mainTitle":6944,"subtitle":282,"heroImage":6959,"ctaButton":305,"ctaLink":306},[261],{"data":6945,"content":6946,"nodeType":71},{},[6947,6953],{"data":6948,"content":6949,"nodeType":274},{},[6950],{"data":6951,"marks":6952,"value":273,"nodeType":79},{},[],{"data":6954,"content":6955,"nodeType":84},{},[6956],{"data":6957,"marks":6958,"value":281,"nodeType":79},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":6966,"publishedVersion":59,"revision":22,"locale":27},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":6969},{"url":297,"details":6970,"fileName":303,"contentType":304},{"size":299,"image":6971},{"width":301,"height":302},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":6977,"slug":6978,"articleIntro":-1,"category":6979},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":6987,"publishedVersion":252,"revision":59,"contentType":6989,"locale":27},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":20,"type":12,"linkType":21},{"sys":6990},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":6992,"metaTitle":262,"metaDescription":263,"mainTitle":6993,"subtitle":282,"heroImage":7008,"ctaButton":305,"ctaLink":306},[261],{"data":6994,"content":6995,"nodeType":71},{},[6996,7002],{"data":6997,"content":6998,"nodeType":274},{},[6999],{"data":7000,"marks":7001,"value":273,"nodeType":79},{},[],{"data":7003,"content":7004,"nodeType":84},{},[7005],{"data":7006,"marks":7007,"value":281,"nodeType":79},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7015,"publishedVersion":59,"revision":22,"locale":27},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7018},{"url":297,"details":7019,"fileName":303,"contentType":304},{"size":299,"image":7020},{"width":301,"height":302},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":7026,"slug":7027,"articleIntro":7026,"category":7028},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7036,"publishedVersion":252,"revision":59,"contentType":7038,"locale":27},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":20,"type":12,"linkType":21},{"sys":7039},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7041,"metaTitle":262,"metaDescription":263,"mainTitle":7042,"subtitle":282,"heroImage":7057,"ctaButton":305,"ctaLink":306},[261],{"data":7043,"content":7044,"nodeType":71},{},[7045,7051],{"data":7046,"content":7047,"nodeType":274},{},[7048],{"data":7049,"marks":7050,"value":273,"nodeType":79},{},[],{"data":7052,"content":7053,"nodeType":84},{},[7054],{"data":7055,"marks":7056,"value":281,"nodeType":79},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7064,"publishedVersion":59,"revision":22,"locale":27},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7067},{"url":297,"details":7068,"fileName":303,"contentType":304},{"size":299,"image":7069},{"width":301,"height":302},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"2768 - Intérêts courus","compte-2768-interets-courus",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7085,"publishedVersion":252,"revision":59,"contentType":7087,"locale":27},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":20,"type":12,"linkType":21},{"sys":7088},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7090,"metaTitle":262,"metaDescription":263,"mainTitle":7091,"subtitle":282,"heroImage":7106,"ctaButton":305,"ctaLink":306},[261],{"data":7092,"content":7093,"nodeType":71},{},[7094,7100],{"data":7095,"content":7096,"nodeType":274},{},[7097],{"data":7098,"marks":7099,"value":273,"nodeType":79},{},[],{"data":7101,"content":7102,"nodeType":84},{},[7103],{"data":7104,"marks":7105,"value":281,"nodeType":79},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7113,"publishedVersion":59,"revision":22,"locale":27},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7116},{"url":297,"details":7117,"fileName":303,"contentType":304},{"size":299,"image":7118},{"width":301,"height":302},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":7124,"slug":7125,"articleIntro":7124,"category":7126},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7134,"publishedVersion":252,"revision":59,"contentType":7136,"locale":27},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":20,"type":12,"linkType":21},{"sys":7137},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7139,"metaTitle":262,"metaDescription":263,"mainTitle":7140,"subtitle":282,"heroImage":7155,"ctaButton":305,"ctaLink":306},[261],{"data":7141,"content":7142,"nodeType":71},{},[7143,7149],{"data":7144,"content":7145,"nodeType":274},{},[7146],{"data":7147,"marks":7148,"value":273,"nodeType":79},{},[],{"data":7150,"content":7151,"nodeType":84},{},[7152],{"data":7153,"marks":7154,"value":281,"nodeType":79},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7162,"publishedVersion":59,"revision":22,"locale":27},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7165},{"url":297,"details":7166,"fileName":303,"contentType":304},{"size":299,"image":7167},{"width":301,"height":302},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":7173,"slug":7174,"articleIntro":7173,"category":7175},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7183,"publishedVersion":252,"revision":59,"contentType":7185,"locale":27},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":20,"type":12,"linkType":21},{"sys":7186},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7188,"metaTitle":262,"metaDescription":263,"mainTitle":7189,"subtitle":282,"heroImage":7204,"ctaButton":305,"ctaLink":306},[261],{"data":7190,"content":7191,"nodeType":71},{},[7192,7198],{"data":7193,"content":7194,"nodeType":274},{},[7195],{"data":7196,"marks":7197,"value":273,"nodeType":79},{},[],{"data":7199,"content":7200,"nodeType":84},{},[7201],{"data":7202,"marks":7203,"value":281,"nodeType":79},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7211,"publishedVersion":59,"revision":22,"locale":27},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7214},{"url":297,"details":7215,"fileName":303,"contentType":304},{"size":299,"image":7216},{"width":301,"height":302},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":7222,"slug":7223,"articleIntro":-1,"category":7224},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7232,"publishedVersion":252,"revision":59,"contentType":7234,"locale":27},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":20,"type":12,"linkType":21},{"sys":7235},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7237,"metaTitle":262,"metaDescription":263,"mainTitle":7238,"subtitle":282,"heroImage":7253,"ctaButton":305,"ctaLink":306},[261],{"data":7239,"content":7240,"nodeType":71},{},[7241,7247],{"data":7242,"content":7243,"nodeType":274},{},[7244],{"data":7245,"marks":7246,"value":273,"nodeType":79},{},[],{"data":7248,"content":7249,"nodeType":84},{},[7250],{"data":7251,"marks":7252,"value":281,"nodeType":79},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7260,"publishedVersion":59,"revision":22,"locale":27},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7263},{"url":297,"details":7264,"fileName":303,"contentType":304},{"size":299,"image":7265},{"width":301,"height":302},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":7271,"slug":7272,"articleIntro":7271,"category":7273},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7281,"publishedVersion":252,"revision":59,"contentType":7283,"locale":27},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":20,"type":12,"linkType":21},{"sys":7284},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7286,"metaTitle":262,"metaDescription":263,"mainTitle":7287,"subtitle":282,"heroImage":7302,"ctaButton":305,"ctaLink":306},[261],{"data":7288,"content":7289,"nodeType":71},{},[7290,7296],{"data":7291,"content":7292,"nodeType":274},{},[7293],{"data":7294,"marks":7295,"value":273,"nodeType":79},{},[],{"data":7297,"content":7298,"nodeType":84},{},[7299],{"data":7300,"marks":7301,"value":281,"nodeType":79},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7309,"publishedVersion":59,"revision":22,"locale":27},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7312},{"url":297,"details":7313,"fileName":303,"contentType":304},{"size":299,"image":7314},{"width":301,"height":302},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":7320,"slug":7321,"articleIntro":-1,"category":7322},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7330,"publishedVersion":252,"revision":59,"contentType":7332,"locale":27},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":20,"type":12,"linkType":21},{"sys":7333},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7335,"metaTitle":262,"metaDescription":263,"mainTitle":7336,"subtitle":282,"heroImage":7351,"ctaButton":305,"ctaLink":306},[261],{"data":7337,"content":7338,"nodeType":71},{},[7339,7345],{"data":7340,"content":7341,"nodeType":274},{},[7342],{"data":7343,"marks":7344,"value":273,"nodeType":79},{},[],{"data":7346,"content":7347,"nodeType":84},{},[7348],{"data":7349,"marks":7350,"value":281,"nodeType":79},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7358,"publishedVersion":59,"revision":22,"locale":27},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7361},{"url":297,"details":7362,"fileName":303,"contentType":304},{"size":299,"image":7363},{"width":301,"height":302},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":7369,"slug":7370,"articleIntro":-1,"category":7371},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7379,"publishedVersion":252,"revision":59,"contentType":7381,"locale":27},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":20,"type":12,"linkType":21},{"sys":7382},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7384,"metaTitle":262,"metaDescription":263,"mainTitle":7385,"subtitle":282,"heroImage":7400,"ctaButton":305,"ctaLink":306},[261],{"data":7386,"content":7387,"nodeType":71},{},[7388,7394],{"data":7389,"content":7390,"nodeType":274},{},[7391],{"data":7392,"marks":7393,"value":273,"nodeType":79},{},[],{"data":7395,"content":7396,"nodeType":84},{},[7397],{"data":7398,"marks":7399,"value":281,"nodeType":79},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7407,"publishedVersion":59,"revision":22,"locale":27},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7410},{"url":297,"details":7411,"fileName":303,"contentType":304},{"size":299,"image":7412},{"width":301,"height":302},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":7418,"slug":7419,"articleIntro":7418,"category":7420},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7428,"publishedVersion":252,"revision":59,"contentType":7430,"locale":27},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":20,"type":12,"linkType":21},{"sys":7431},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7433,"metaTitle":262,"metaDescription":263,"mainTitle":7434,"subtitle":282,"heroImage":7449,"ctaButton":305,"ctaLink":306},[261],{"data":7435,"content":7436,"nodeType":71},{},[7437,7443],{"data":7438,"content":7439,"nodeType":274},{},[7440],{"data":7441,"marks":7442,"value":273,"nodeType":79},{},[],{"data":7444,"content":7445,"nodeType":84},{},[7446],{"data":7447,"marks":7448,"value":281,"nodeType":79},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7456,"publishedVersion":59,"revision":22,"locale":27},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7459},{"url":297,"details":7460,"fileName":303,"contentType":304},{"size":299,"image":7461},{"width":301,"height":302},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":7467,"slug":7468,"articleIntro":7467,"category":7469},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[7470],{"metadata":7471,"sys":7474,"fields":7481},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7477,"publishedVersion":252,"revision":59,"contentType":7479,"locale":27},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":20,"type":12,"linkType":21},{"sys":7480},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7482,"metaTitle":262,"metaDescription":263,"mainTitle":7483,"subtitle":282,"heroImage":7498,"ctaButton":305,"ctaLink":306},[261],{"data":7484,"content":7485,"nodeType":71},{},[7486,7492],{"data":7487,"content":7488,"nodeType":274},{},[7489],{"data":7490,"marks":7491,"value":273,"nodeType":79},{},[],{"data":7493,"content":7494,"nodeType":84},{},[7495],{"data":7496,"marks":7497,"value":281,"nodeType":79},{},[],{"metadata":7499,"sys":7502,"fields":7507},{"tags":7500,"concepts":7501},[],[],{"space":7503,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7505,"publishedVersion":59,"revision":22,"locale":27},{"sys":7504},{"type":12,"linkType":13,"id":14},{"sys":7506},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7508},{"url":297,"details":7509,"fileName":303,"contentType":304},{"size":299,"image":7510},{"width":301,"height":302},{"sys":7512,"fields":7515},{"id":7513,"createdAt":7514},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":7516,"slug":7517,"articleIntro":7516,"category":7518},"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",[7519],{"metadata":7520,"sys":7523,"fields":7530},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7526,"publishedVersion":252,"revision":59,"contentType":7528,"locale":27},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":20,"type":12,"linkType":21},{"sys":7529},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7531,"metaTitle":262,"metaDescription":263,"mainTitle":7532,"subtitle":282,"heroImage":7547,"ctaButton":305,"ctaLink":306},[261],{"data":7533,"content":7534,"nodeType":71},{},[7535,7541],{"data":7536,"content":7537,"nodeType":274},{},[7538],{"data":7539,"marks":7540,"value":273,"nodeType":79},{},[],{"data":7542,"content":7543,"nodeType":84},{},[7544],{"data":7545,"marks":7546,"value":281,"nodeType":79},{},[],{"metadata":7548,"sys":7551,"fields":7556},{"tags":7549,"concepts":7550},[],[],{"space":7552,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7554,"publishedVersion":59,"revision":22,"locale":27},{"sys":7553},{"type":12,"linkType":13,"id":14},{"sys":7555},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7557},{"url":297,"details":7558,"fileName":303,"contentType":304},{"size":299,"image":7559},{"width":301,"height":302},{"sys":7561,"fields":7564},{"id":7562,"createdAt":7563},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":7565,"slug":7566,"articleIntro":-1,"category":7567},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[7568],{"metadata":7569,"sys":7572,"fields":7579},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7575,"publishedVersion":252,"revision":59,"contentType":7577,"locale":27},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":20,"type":12,"linkType":21},{"sys":7578},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7580,"metaTitle":262,"metaDescription":263,"mainTitle":7581,"subtitle":282,"heroImage":7596,"ctaButton":305,"ctaLink":306},[261],{"data":7582,"content":7583,"nodeType":71},{},[7584,7590],{"data":7585,"content":7586,"nodeType":274},{},[7587],{"data":7588,"marks":7589,"value":273,"nodeType":79},{},[],{"data":7591,"content":7592,"nodeType":84},{},[7593],{"data":7594,"marks":7595,"value":281,"nodeType":79},{},[],{"metadata":7597,"sys":7600,"fields":7605},{"tags":7598,"concepts":7599},[],[],{"space":7601,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7603,"publishedVersion":59,"revision":22,"locale":27},{"sys":7602},{"type":12,"linkType":13,"id":14},{"sys":7604},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7606},{"url":297,"details":7607,"fileName":303,"contentType":304},{"size":299,"image":7608},{"width":301,"height":302},{"sys":7610,"fields":7613},{"id":7611,"createdAt":7612},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":7614,"slug":7615,"articleIntro":7614,"category":7616},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[7617],{"metadata":7618,"sys":7621,"fields":7628},{"tags":7619,"concepts":7620},[],[],{"space":7622,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7624,"publishedVersion":252,"revision":59,"contentType":7626,"locale":27},{"sys":7623},{"type":12,"linkType":13,"id":14},{"sys":7625},{"id":20,"type":12,"linkType":21},{"sys":7627},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7629,"metaTitle":262,"metaDescription":263,"mainTitle":7630,"subtitle":282,"heroImage":7645,"ctaButton":305,"ctaLink":306},[261],{"data":7631,"content":7632,"nodeType":71},{},[7633,7639],{"data":7634,"content":7635,"nodeType":274},{},[7636],{"data":7637,"marks":7638,"value":273,"nodeType":79},{},[],{"data":7640,"content":7641,"nodeType":84},{},[7642],{"data":7643,"marks":7644,"value":281,"nodeType":79},{},[],{"metadata":7646,"sys":7649,"fields":7654},{"tags":7647,"concepts":7648},[],[],{"space":7650,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7652,"publishedVersion":59,"revision":22,"locale":27},{"sys":7651},{"type":12,"linkType":13,"id":14},{"sys":7653},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7655},{"url":297,"details":7656,"fileName":303,"contentType":304},{"size":299,"image":7657},{"width":301,"height":302},{"sys":7659,"fields":7662},{"id":7660,"createdAt":7661},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":7663,"slug":7664,"articleIntro":7663,"category":7665},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[7666],{"metadata":7667,"sys":7670,"fields":7677},{"tags":7668,"concepts":7669},[],[],{"space":7671,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7673,"publishedVersion":252,"revision":59,"contentType":7675,"locale":27},{"sys":7672},{"type":12,"linkType":13,"id":14},{"sys":7674},{"id":20,"type":12,"linkType":21},{"sys":7676},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7678,"metaTitle":262,"metaDescription":263,"mainTitle":7679,"subtitle":282,"heroImage":7694,"ctaButton":305,"ctaLink":306},[261],{"data":7680,"content":7681,"nodeType":71},{},[7682,7688],{"data":7683,"content":7684,"nodeType":274},{},[7685],{"data":7686,"marks":7687,"value":273,"nodeType":79},{},[],{"data":7689,"content":7690,"nodeType":84},{},[7691],{"data":7692,"marks":7693,"value":281,"nodeType":79},{},[],{"metadata":7695,"sys":7698,"fields":7703},{"tags":7696,"concepts":7697},[],[],{"space":7699,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7701,"publishedVersion":59,"revision":22,"locale":27},{"sys":7700},{"type":12,"linkType":13,"id":14},{"sys":7702},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7704},{"url":297,"details":7705,"fileName":303,"contentType":304},{"size":299,"image":7706},{"width":301,"height":302},{"sys":7708,"fields":7711},{"id":7709,"createdAt":7710},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":7712,"slug":7713,"articleIntro":7712,"category":7714},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[7715],{"metadata":7716,"sys":7719,"fields":7726},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7722,"publishedVersion":252,"revision":59,"contentType":7724,"locale":27},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":20,"type":12,"linkType":21},{"sys":7725},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7727,"metaTitle":262,"metaDescription":263,"mainTitle":7728,"subtitle":282,"heroImage":7743,"ctaButton":305,"ctaLink":306},[261],{"data":7729,"content":7730,"nodeType":71},{},[7731,7737],{"data":7732,"content":7733,"nodeType":274},{},[7734],{"data":7735,"marks":7736,"value":273,"nodeType":79},{},[],{"data":7738,"content":7739,"nodeType":84},{},[7740],{"data":7741,"marks":7742,"value":281,"nodeType":79},{},[],{"metadata":7744,"sys":7747,"fields":7752},{"tags":7745,"concepts":7746},[],[],{"space":7748,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7750,"publishedVersion":59,"revision":22,"locale":27},{"sys":7749},{"type":12,"linkType":13,"id":14},{"sys":7751},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7753},{"url":297,"details":7754,"fileName":303,"contentType":304},{"size":299,"image":7755},{"width":301,"height":302},{"sys":7757,"fields":7760},{"id":7758,"createdAt":7759},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":7761,"slug":7762,"articleIntro":-1,"category":7763},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[7764],{"metadata":7765,"sys":7768,"fields":7775},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7771,"publishedVersion":252,"revision":59,"contentType":7773,"locale":27},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":20,"type":12,"linkType":21},{"sys":7774},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7776,"metaTitle":262,"metaDescription":263,"mainTitle":7777,"subtitle":282,"heroImage":7792,"ctaButton":305,"ctaLink":306},[261],{"data":7778,"content":7779,"nodeType":71},{},[7780,7786],{"data":7781,"content":7782,"nodeType":274},{},[7783],{"data":7784,"marks":7785,"value":273,"nodeType":79},{},[],{"data":7787,"content":7788,"nodeType":84},{},[7789],{"data":7790,"marks":7791,"value":281,"nodeType":79},{},[],{"metadata":7793,"sys":7796,"fields":7801},{"tags":7794,"concepts":7795},[],[],{"space":7797,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7799,"publishedVersion":59,"revision":22,"locale":27},{"sys":7798},{"type":12,"linkType":13,"id":14},{"sys":7800},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7802},{"url":297,"details":7803,"fileName":303,"contentType":304},{"size":299,"image":7804},{"width":301,"height":302},{"sys":7806,"fields":7809},{"id":7807,"createdAt":7808},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":7810,"slug":7811,"articleIntro":7810,"category":7812},"6378 - Taxes diverses","compte-6378-taxes-diverses",[7813],{"metadata":7814,"sys":7817,"fields":7824},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7820,"publishedVersion":252,"revision":59,"contentType":7822,"locale":27},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":20,"type":12,"linkType":21},{"sys":7823},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7825,"metaTitle":262,"metaDescription":263,"mainTitle":7826,"subtitle":282,"heroImage":7841,"ctaButton":305,"ctaLink":306},[261],{"data":7827,"content":7828,"nodeType":71},{},[7829,7835],{"data":7830,"content":7831,"nodeType":274},{},[7832],{"data":7833,"marks":7834,"value":273,"nodeType":79},{},[],{"data":7836,"content":7837,"nodeType":84},{},[7838],{"data":7839,"marks":7840,"value":281,"nodeType":79},{},[],{"metadata":7842,"sys":7845,"fields":7850},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7848,"publishedVersion":59,"revision":22,"locale":27},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7851},{"url":297,"details":7852,"fileName":303,"contentType":304},{"size":299,"image":7853},{"width":301,"height":302},{"sys":7855,"fields":7858},{"id":7856,"createdAt":7857},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":7859,"slug":7860,"articleIntro":7859,"category":7861},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[7862],{"metadata":7863,"sys":7866,"fields":7873},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7869,"publishedVersion":252,"revision":59,"contentType":7871,"locale":27},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":20,"type":12,"linkType":21},{"sys":7872},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7874,"metaTitle":262,"metaDescription":263,"mainTitle":7875,"subtitle":282,"heroImage":7890,"ctaButton":305,"ctaLink":306},[261],{"data":7876,"content":7877,"nodeType":71},{},[7878,7884],{"data":7879,"content":7880,"nodeType":274},{},[7881],{"data":7882,"marks":7883,"value":273,"nodeType":79},{},[],{"data":7885,"content":7886,"nodeType":84},{},[7887],{"data":7888,"marks":7889,"value":281,"nodeType":79},{},[],{"metadata":7891,"sys":7894,"fields":7899},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7897,"publishedVersion":59,"revision":22,"locale":27},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7900},{"url":297,"details":7901,"fileName":303,"contentType":304},{"size":299,"image":7902},{"width":301,"height":302},{"sys":7904,"fields":7907},{"id":7905,"createdAt":7906},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":7908,"slug":7909,"articleIntro":7908,"category":7910},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[7911],{"metadata":7912,"sys":7915,"fields":7922},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7918,"publishedVersion":252,"revision":59,"contentType":7920,"locale":27},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":20,"type":12,"linkType":21},{"sys":7921},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7923,"metaTitle":262,"metaDescription":263,"mainTitle":7924,"subtitle":282,"heroImage":7939,"ctaButton":305,"ctaLink":306},[261],{"data":7925,"content":7926,"nodeType":71},{},[7927,7933],{"data":7928,"content":7929,"nodeType":274},{},[7930],{"data":7931,"marks":7932,"value":273,"nodeType":79},{},[],{"data":7934,"content":7935,"nodeType":84},{},[7936],{"data":7937,"marks":7938,"value":281,"nodeType":79},{},[],{"metadata":7940,"sys":7943,"fields":7948},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7946,"publishedVersion":59,"revision":22,"locale":27},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7949},{"url":297,"details":7950,"fileName":303,"contentType":304},{"size":299,"image":7951},{"width":301,"height":302},{"sys":7953,"fields":7956},{"id":7954,"createdAt":7955},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":7957,"slug":7958,"articleIntro":7957,"category":7959},"Compte 106 - Réserves","compte-106-reserves",[7960],{"metadata":7961,"sys":7964,"fields":7971},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":7967,"publishedVersion":252,"revision":59,"contentType":7969,"locale":27},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":20,"type":12,"linkType":21},{"sys":7970},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":7972,"metaTitle":262,"metaDescription":263,"mainTitle":7973,"subtitle":282,"heroImage":7988,"ctaButton":305,"ctaLink":306},[261],{"data":7974,"content":7975,"nodeType":71},{},[7976,7982],{"data":7977,"content":7978,"nodeType":274},{},[7979],{"data":7980,"marks":7981,"value":273,"nodeType":79},{},[],{"data":7983,"content":7984,"nodeType":84},{},[7985],{"data":7986,"marks":7987,"value":281,"nodeType":79},{},[],{"metadata":7989,"sys":7992,"fields":7997},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":7995,"publishedVersion":59,"revision":22,"locale":27},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":7998},{"url":297,"details":7999,"fileName":303,"contentType":304},{"size":299,"image":8000},{"width":301,"height":302},{"sys":8002,"fields":8005},{"id":8003,"createdAt":8004},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":8006,"slug":8007,"articleIntro":8006,"category":8008},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[8009],{"metadata":8010,"sys":8013,"fields":8020},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8016,"publishedVersion":252,"revision":59,"contentType":8018,"locale":27},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":20,"type":12,"linkType":21},{"sys":8019},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8021,"metaTitle":262,"metaDescription":263,"mainTitle":8022,"subtitle":282,"heroImage":8037,"ctaButton":305,"ctaLink":306},[261],{"data":8023,"content":8024,"nodeType":71},{},[8025,8031],{"data":8026,"content":8027,"nodeType":274},{},[8028],{"data":8029,"marks":8030,"value":273,"nodeType":79},{},[],{"data":8032,"content":8033,"nodeType":84},{},[8034],{"data":8035,"marks":8036,"value":281,"nodeType":79},{},[],{"metadata":8038,"sys":8041,"fields":8046},{"tags":8039,"concepts":8040},[],[],{"space":8042,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8044,"publishedVersion":59,"revision":22,"locale":27},{"sys":8043},{"type":12,"linkType":13,"id":14},{"sys":8045},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8047},{"url":297,"details":8048,"fileName":303,"contentType":304},{"size":299,"image":8049},{"width":301,"height":302},{"sys":8051,"fields":8054},{"id":8052,"createdAt":8053},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":8055,"slug":8056,"articleIntro":8055,"category":8057},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[8058],{"metadata":8059,"sys":8062,"fields":8069},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8065,"publishedVersion":252,"revision":59,"contentType":8067,"locale":27},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":20,"type":12,"linkType":21},{"sys":8068},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8070,"metaTitle":262,"metaDescription":263,"mainTitle":8071,"subtitle":282,"heroImage":8086,"ctaButton":305,"ctaLink":306},[261],{"data":8072,"content":8073,"nodeType":71},{},[8074,8080],{"data":8075,"content":8076,"nodeType":274},{},[8077],{"data":8078,"marks":8079,"value":273,"nodeType":79},{},[],{"data":8081,"content":8082,"nodeType":84},{},[8083],{"data":8084,"marks":8085,"value":281,"nodeType":79},{},[],{"metadata":8087,"sys":8090,"fields":8095},{"tags":8088,"concepts":8089},[],[],{"space":8091,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8093,"publishedVersion":59,"revision":22,"locale":27},{"sys":8092},{"type":12,"linkType":13,"id":14},{"sys":8094},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8096},{"url":297,"details":8097,"fileName":303,"contentType":304},{"size":299,"image":8098},{"width":301,"height":302},{"sys":8100,"fields":8103},{"id":8101,"createdAt":8102},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":8104,"slug":8105,"articleIntro":8104,"category":8106},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[8107],{"metadata":8108,"sys":8111,"fields":8118},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8114,"publishedVersion":252,"revision":59,"contentType":8116,"locale":27},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":20,"type":12,"linkType":21},{"sys":8117},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8119,"metaTitle":262,"metaDescription":263,"mainTitle":8120,"subtitle":282,"heroImage":8135,"ctaButton":305,"ctaLink":306},[261],{"data":8121,"content":8122,"nodeType":71},{},[8123,8129],{"data":8124,"content":8125,"nodeType":274},{},[8126],{"data":8127,"marks":8128,"value":273,"nodeType":79},{},[],{"data":8130,"content":8131,"nodeType":84},{},[8132],{"data":8133,"marks":8134,"value":281,"nodeType":79},{},[],{"metadata":8136,"sys":8139,"fields":8144},{"tags":8137,"concepts":8138},[],[],{"space":8140,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8142,"publishedVersion":59,"revision":22,"locale":27},{"sys":8141},{"type":12,"linkType":13,"id":14},{"sys":8143},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8145},{"url":297,"details":8146,"fileName":303,"contentType":304},{"size":299,"image":8147},{"width":301,"height":302},{"sys":8149,"fields":8152},{"id":8150,"createdAt":8151},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":8153,"slug":8154,"articleIntro":8153,"category":8155},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[8156],{"metadata":8157,"sys":8160,"fields":8167},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8163,"publishedVersion":252,"revision":59,"contentType":8165,"locale":27},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":20,"type":12,"linkType":21},{"sys":8166},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8168,"metaTitle":262,"metaDescription":263,"mainTitle":8169,"subtitle":282,"heroImage":8184,"ctaButton":305,"ctaLink":306},[261],{"data":8170,"content":8171,"nodeType":71},{},[8172,8178],{"data":8173,"content":8174,"nodeType":274},{},[8175],{"data":8176,"marks":8177,"value":273,"nodeType":79},{},[],{"data":8179,"content":8180,"nodeType":84},{},[8181],{"data":8182,"marks":8183,"value":281,"nodeType":79},{},[],{"metadata":8185,"sys":8188,"fields":8193},{"tags":8186,"concepts":8187},[],[],{"space":8189,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8191,"publishedVersion":59,"revision":22,"locale":27},{"sys":8190},{"type":12,"linkType":13,"id":14},{"sys":8192},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8194},{"url":297,"details":8195,"fileName":303,"contentType":304},{"size":299,"image":8196},{"width":301,"height":302},{"sys":8198,"fields":8201},{"id":8199,"createdAt":8200},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":8202,"slug":8203,"articleIntro":8202,"category":8204},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[8205],{"metadata":8206,"sys":8209,"fields":8216},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8212,"publishedVersion":252,"revision":59,"contentType":8214,"locale":27},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":20,"type":12,"linkType":21},{"sys":8215},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8217,"metaTitle":262,"metaDescription":263,"mainTitle":8218,"subtitle":282,"heroImage":8233,"ctaButton":305,"ctaLink":306},[261],{"data":8219,"content":8220,"nodeType":71},{},[8221,8227],{"data":8222,"content":8223,"nodeType":274},{},[8224],{"data":8225,"marks":8226,"value":273,"nodeType":79},{},[],{"data":8228,"content":8229,"nodeType":84},{},[8230],{"data":8231,"marks":8232,"value":281,"nodeType":79},{},[],{"metadata":8234,"sys":8237,"fields":8242},{"tags":8235,"concepts":8236},[],[],{"space":8238,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8240,"publishedVersion":59,"revision":22,"locale":27},{"sys":8239},{"type":12,"linkType":13,"id":14},{"sys":8241},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8243},{"url":297,"details":8244,"fileName":303,"contentType":304},{"size":299,"image":8245},{"width":301,"height":302},{"sys":8247,"fields":8250},{"id":8248,"createdAt":8249},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":8251,"slug":8252,"articleIntro":8251,"category":8253},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[8254],{"metadata":8255,"sys":8258,"fields":8265},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8261,"publishedVersion":252,"revision":59,"contentType":8263,"locale":27},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":20,"type":12,"linkType":21},{"sys":8264},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8266,"metaTitle":262,"metaDescription":263,"mainTitle":8267,"subtitle":282,"heroImage":8282,"ctaButton":305,"ctaLink":306},[261],{"data":8268,"content":8269,"nodeType":71},{},[8270,8276],{"data":8271,"content":8272,"nodeType":274},{},[8273],{"data":8274,"marks":8275,"value":273,"nodeType":79},{},[],{"data":8277,"content":8278,"nodeType":84},{},[8279],{"data":8280,"marks":8281,"value":281,"nodeType":79},{},[],{"metadata":8283,"sys":8286,"fields":8291},{"tags":8284,"concepts":8285},[],[],{"space":8287,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8289,"publishedVersion":59,"revision":22,"locale":27},{"sys":8288},{"type":12,"linkType":13,"id":14},{"sys":8290},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8292},{"url":297,"details":8293,"fileName":303,"contentType":304},{"size":299,"image":8294},{"width":301,"height":302},{"sys":8296,"fields":8299},{"id":8297,"createdAt":8298},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":8300,"slug":8301,"articleIntro":-1,"category":8302},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[8303],{"metadata":8304,"sys":8307,"fields":8314},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8310,"publishedVersion":252,"revision":59,"contentType":8312,"locale":27},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":20,"type":12,"linkType":21},{"sys":8313},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8315,"metaTitle":262,"metaDescription":263,"mainTitle":8316,"subtitle":282,"heroImage":8331,"ctaButton":305,"ctaLink":306},[261],{"data":8317,"content":8318,"nodeType":71},{},[8319,8325],{"data":8320,"content":8321,"nodeType":274},{},[8322],{"data":8323,"marks":8324,"value":273,"nodeType":79},{},[],{"data":8326,"content":8327,"nodeType":84},{},[8328],{"data":8329,"marks":8330,"value":281,"nodeType":79},{},[],{"metadata":8332,"sys":8335,"fields":8340},{"tags":8333,"concepts":8334},[],[],{"space":8336,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8338,"publishedVersion":59,"revision":22,"locale":27},{"sys":8337},{"type":12,"linkType":13,"id":14},{"sys":8339},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8341},{"url":297,"details":8342,"fileName":303,"contentType":304},{"size":299,"image":8343},{"width":301,"height":302},{"sys":8345,"fields":8348},{"id":8346,"createdAt":8347},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":8349,"slug":8350,"articleIntro":8349,"category":8351},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[8352],{"metadata":8353,"sys":8356,"fields":8363},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8359,"publishedVersion":252,"revision":59,"contentType":8361,"locale":27},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":20,"type":12,"linkType":21},{"sys":8362},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8364,"metaTitle":262,"metaDescription":263,"mainTitle":8365,"subtitle":282,"heroImage":8380,"ctaButton":305,"ctaLink":306},[261],{"data":8366,"content":8367,"nodeType":71},{},[8368,8374],{"data":8369,"content":8370,"nodeType":274},{},[8371],{"data":8372,"marks":8373,"value":273,"nodeType":79},{},[],{"data":8375,"content":8376,"nodeType":84},{},[8377],{"data":8378,"marks":8379,"value":281,"nodeType":79},{},[],{"metadata":8381,"sys":8384,"fields":8389},{"tags":8382,"concepts":8383},[],[],{"space":8385,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8387,"publishedVersion":59,"revision":22,"locale":27},{"sys":8386},{"type":12,"linkType":13,"id":14},{"sys":8388},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8390},{"url":297,"details":8391,"fileName":303,"contentType":304},{"size":299,"image":8392},{"width":301,"height":302},{"sys":8394,"fields":8397},{"id":8395,"createdAt":8396},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":8398,"slug":8399,"articleIntro":8398,"category":8400},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[8401],{"metadata":8402,"sys":8405,"fields":8412},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8408,"publishedVersion":252,"revision":59,"contentType":8410,"locale":27},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":20,"type":12,"linkType":21},{"sys":8411},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8413,"metaTitle":262,"metaDescription":263,"mainTitle":8414,"subtitle":282,"heroImage":8429,"ctaButton":305,"ctaLink":306},[261],{"data":8415,"content":8416,"nodeType":71},{},[8417,8423],{"data":8418,"content":8419,"nodeType":274},{},[8420],{"data":8421,"marks":8422,"value":273,"nodeType":79},{},[],{"data":8424,"content":8425,"nodeType":84},{},[8426],{"data":8427,"marks":8428,"value":281,"nodeType":79},{},[],{"metadata":8430,"sys":8433,"fields":8438},{"tags":8431,"concepts":8432},[],[],{"space":8434,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8436,"publishedVersion":59,"revision":22,"locale":27},{"sys":8435},{"type":12,"linkType":13,"id":14},{"sys":8437},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8439},{"url":297,"details":8440,"fileName":303,"contentType":304},{"size":299,"image":8441},{"width":301,"height":302},{"sys":8443,"fields":8446},{"id":8444,"createdAt":8445},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":8447,"slug":8448,"articleIntro":-1,"category":8449},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[8450],{"metadata":8451,"sys":8454,"fields":8461},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8457,"publishedVersion":252,"revision":59,"contentType":8459,"locale":27},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":20,"type":12,"linkType":21},{"sys":8460},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8462,"metaTitle":262,"metaDescription":263,"mainTitle":8463,"subtitle":282,"heroImage":8478,"ctaButton":305,"ctaLink":306},[261],{"data":8464,"content":8465,"nodeType":71},{},[8466,8472],{"data":8467,"content":8468,"nodeType":274},{},[8469],{"data":8470,"marks":8471,"value":273,"nodeType":79},{},[],{"data":8473,"content":8474,"nodeType":84},{},[8475],{"data":8476,"marks":8477,"value":281,"nodeType":79},{},[],{"metadata":8479,"sys":8482,"fields":8487},{"tags":8480,"concepts":8481},[],[],{"space":8483,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8485,"publishedVersion":59,"revision":22,"locale":27},{"sys":8484},{"type":12,"linkType":13,"id":14},{"sys":8486},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8488},{"url":297,"details":8489,"fileName":303,"contentType":304},{"size":299,"image":8490},{"width":301,"height":302},{"sys":8492,"fields":8493},{"id":15,"createdAt":17},{"title":29,"slug":237,"articleIntro":29,"category":8494},[8495],{"metadata":8496,"sys":8499,"fields":8506},{"tags":8497,"concepts":8498},[],[],{"space":8500,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8502,"publishedVersion":252,"revision":59,"contentType":8504,"locale":27},{"sys":8501},{"type":12,"linkType":13,"id":14},{"sys":8503},{"id":20,"type":12,"linkType":21},{"sys":8505},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8507,"metaTitle":262,"metaDescription":263,"mainTitle":8508,"subtitle":282,"heroImage":8523,"ctaButton":305,"ctaLink":306},[261],{"data":8509,"content":8510,"nodeType":71},{},[8511,8517],{"data":8512,"content":8513,"nodeType":274},{},[8514],{"data":8515,"marks":8516,"value":273,"nodeType":79},{},[],{"data":8518,"content":8519,"nodeType":84},{},[8520],{"data":8521,"marks":8522,"value":281,"nodeType":79},{},[],{"metadata":8524,"sys":8527,"fields":8532},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8530,"publishedVersion":59,"revision":22,"locale":27},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8533},{"url":297,"details":8534,"fileName":303,"contentType":304},{"size":299,"image":8535},{"width":301,"height":302},{"sys":8537,"fields":8540},{"id":8538,"createdAt":8539},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":8541,"slug":8542,"articleIntro":8541,"category":8543},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[8544],{"metadata":8545,"sys":8548,"fields":8555},{"tags":8546,"concepts":8547},[],[],{"space":8549,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8551,"publishedVersion":252,"revision":59,"contentType":8553,"locale":27},{"sys":8550},{"type":12,"linkType":13,"id":14},{"sys":8552},{"id":20,"type":12,"linkType":21},{"sys":8554},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8556,"metaTitle":262,"metaDescription":263,"mainTitle":8557,"subtitle":282,"heroImage":8572,"ctaButton":305,"ctaLink":306},[261],{"data":8558,"content":8559,"nodeType":71},{},[8560,8566],{"data":8561,"content":8562,"nodeType":274},{},[8563],{"data":8564,"marks":8565,"value":273,"nodeType":79},{},[],{"data":8567,"content":8568,"nodeType":84},{},[8569],{"data":8570,"marks":8571,"value":281,"nodeType":79},{},[],{"metadata":8573,"sys":8576,"fields":8581},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8579,"publishedVersion":59,"revision":22,"locale":27},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8582},{"url":297,"details":8583,"fileName":303,"contentType":304},{"size":299,"image":8584},{"width":301,"height":302},{"sys":8586,"fields":8589},{"id":8587,"createdAt":8588},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":8590,"slug":8591,"articleIntro":8590,"category":8592},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[8593],{"metadata":8594,"sys":8597,"fields":8604},{"tags":8595,"concepts":8596},[],[],{"space":8598,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8600,"publishedVersion":252,"revision":59,"contentType":8602,"locale":27},{"sys":8599},{"type":12,"linkType":13,"id":14},{"sys":8601},{"id":20,"type":12,"linkType":21},{"sys":8603},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8605,"metaTitle":262,"metaDescription":263,"mainTitle":8606,"subtitle":282,"heroImage":8621,"ctaButton":305,"ctaLink":306},[261],{"data":8607,"content":8608,"nodeType":71},{},[8609,8615],{"data":8610,"content":8611,"nodeType":274},{},[8612],{"data":8613,"marks":8614,"value":273,"nodeType":79},{},[],{"data":8616,"content":8617,"nodeType":84},{},[8618],{"data":8619,"marks":8620,"value":281,"nodeType":79},{},[],{"metadata":8622,"sys":8625,"fields":8630},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8628,"publishedVersion":59,"revision":22,"locale":27},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8631},{"url":297,"details":8632,"fileName":303,"contentType":304},{"size":299,"image":8633},{"width":301,"height":302},{"sys":8635,"fields":8638},{"id":8636,"createdAt":8637},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":8639,"slug":8640,"articleIntro":-1,"category":8641},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[8642],{"metadata":8643,"sys":8646,"fields":8653},{"tags":8644,"concepts":8645},[],[],{"space":8647,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8649,"publishedVersion":252,"revision":59,"contentType":8651,"locale":27},{"sys":8648},{"type":12,"linkType":13,"id":14},{"sys":8650},{"id":20,"type":12,"linkType":21},{"sys":8652},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8654,"metaTitle":262,"metaDescription":263,"mainTitle":8655,"subtitle":282,"heroImage":8670,"ctaButton":305,"ctaLink":306},[261],{"data":8656,"content":8657,"nodeType":71},{},[8658,8664],{"data":8659,"content":8660,"nodeType":274},{},[8661],{"data":8662,"marks":8663,"value":273,"nodeType":79},{},[],{"data":8665,"content":8666,"nodeType":84},{},[8667],{"data":8668,"marks":8669,"value":281,"nodeType":79},{},[],{"metadata":8671,"sys":8674,"fields":8679},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8677,"publishedVersion":59,"revision":22,"locale":27},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8680},{"url":297,"details":8681,"fileName":303,"contentType":304},{"size":299,"image":8682},{"width":301,"height":302},{"sys":8684,"fields":8687},{"id":8685,"createdAt":8686},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":8688,"slug":8689,"articleIntro":8688,"category":8690},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[8691],{"metadata":8692,"sys":8695,"fields":8702},{"tags":8693,"concepts":8694},[],[],{"space":8696,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8698,"publishedVersion":252,"revision":59,"contentType":8700,"locale":27},{"sys":8697},{"type":12,"linkType":13,"id":14},{"sys":8699},{"id":20,"type":12,"linkType":21},{"sys":8701},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8703,"metaTitle":262,"metaDescription":263,"mainTitle":8704,"subtitle":282,"heroImage":8719,"ctaButton":305,"ctaLink":306},[261],{"data":8705,"content":8706,"nodeType":71},{},[8707,8713],{"data":8708,"content":8709,"nodeType":274},{},[8710],{"data":8711,"marks":8712,"value":273,"nodeType":79},{},[],{"data":8714,"content":8715,"nodeType":84},{},[8716],{"data":8717,"marks":8718,"value":281,"nodeType":79},{},[],{"metadata":8720,"sys":8723,"fields":8728},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8726,"publishedVersion":59,"revision":22,"locale":27},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8729},{"url":297,"details":8730,"fileName":303,"contentType":304},{"size":299,"image":8731},{"width":301,"height":302},{"sys":8733,"fields":8736},{"id":8734,"createdAt":8735},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":8737,"slug":8738,"articleIntro":8737,"category":8739},"6097 - de marchandises","compte-6097-de-marchandises",[8740],{"metadata":8741,"sys":8744,"fields":8751},{"tags":8742,"concepts":8743},[],[],{"space":8745,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8747,"publishedVersion":252,"revision":59,"contentType":8749,"locale":27},{"sys":8746},{"type":12,"linkType":13,"id":14},{"sys":8748},{"id":20,"type":12,"linkType":21},{"sys":8750},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8752,"metaTitle":262,"metaDescription":263,"mainTitle":8753,"subtitle":282,"heroImage":8768,"ctaButton":305,"ctaLink":306},[261],{"data":8754,"content":8755,"nodeType":71},{},[8756,8762],{"data":8757,"content":8758,"nodeType":274},{},[8759],{"data":8760,"marks":8761,"value":273,"nodeType":79},{},[],{"data":8763,"content":8764,"nodeType":84},{},[8765],{"data":8766,"marks":8767,"value":281,"nodeType":79},{},[],{"metadata":8769,"sys":8772,"fields":8777},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8775,"publishedVersion":59,"revision":22,"locale":27},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8778},{"url":297,"details":8779,"fileName":303,"contentType":304},{"size":299,"image":8780},{"width":301,"height":302},{"sys":8782,"fields":8785},{"id":8783,"createdAt":8784},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":8786,"slug":8787,"articleIntro":8786,"category":8788},"472 - Comptes d'attente","compte-472-comptes-d-attente",[8789],{"metadata":8790,"sys":8793,"fields":8800},{"tags":8791,"concepts":8792},[],[],{"space":8794,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8796,"publishedVersion":252,"revision":59,"contentType":8798,"locale":27},{"sys":8795},{"type":12,"linkType":13,"id":14},{"sys":8797},{"id":20,"type":12,"linkType":21},{"sys":8799},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8801,"metaTitle":262,"metaDescription":263,"mainTitle":8802,"subtitle":282,"heroImage":8817,"ctaButton":305,"ctaLink":306},[261],{"data":8803,"content":8804,"nodeType":71},{},[8805,8811],{"data":8806,"content":8807,"nodeType":274},{},[8808],{"data":8809,"marks":8810,"value":273,"nodeType":79},{},[],{"data":8812,"content":8813,"nodeType":84},{},[8814],{"data":8815,"marks":8816,"value":281,"nodeType":79},{},[],{"metadata":8818,"sys":8821,"fields":8826},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8824,"publishedVersion":59,"revision":22,"locale":27},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8827},{"url":297,"details":8828,"fileName":303,"contentType":304},{"size":299,"image":8829},{"width":301,"height":302},{"sys":8831,"fields":8834},{"id":8832,"createdAt":8833},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":8835,"slug":8836,"articleIntro":8835,"category":8837},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[8838],{"metadata":8839,"sys":8842,"fields":8849},{"tags":8840,"concepts":8841},[],[],{"space":8843,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8845,"publishedVersion":252,"revision":59,"contentType":8847,"locale":27},{"sys":8844},{"type":12,"linkType":13,"id":14},{"sys":8846},{"id":20,"type":12,"linkType":21},{"sys":8848},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8850,"metaTitle":262,"metaDescription":263,"mainTitle":8851,"subtitle":282,"heroImage":8866,"ctaButton":305,"ctaLink":306},[261],{"data":8852,"content":8853,"nodeType":71},{},[8854,8860],{"data":8855,"content":8856,"nodeType":274},{},[8857],{"data":8858,"marks":8859,"value":273,"nodeType":79},{},[],{"data":8861,"content":8862,"nodeType":84},{},[8863],{"data":8864,"marks":8865,"value":281,"nodeType":79},{},[],{"metadata":8867,"sys":8870,"fields":8875},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8873,"publishedVersion":59,"revision":22,"locale":27},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8876},{"url":297,"details":8877,"fileName":303,"contentType":304},{"size":299,"image":8878},{"width":301,"height":302},{"sys":8880,"fields":8882},{"id":8881,"createdAt":556},"2faZxRvPQhG6UiwkwOCQNY",{"title":8883,"slug":8884,"articleIntro":8883,"category":8885},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[8886],{"metadata":8887,"sys":8890,"fields":8897},{"tags":8888,"concepts":8889},[],[],{"space":8891,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8893,"publishedVersion":252,"revision":59,"contentType":8895,"locale":27},{"sys":8892},{"type":12,"linkType":13,"id":14},{"sys":8894},{"id":20,"type":12,"linkType":21},{"sys":8896},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8898,"metaTitle":262,"metaDescription":263,"mainTitle":8899,"subtitle":282,"heroImage":8914,"ctaButton":305,"ctaLink":306},[261],{"data":8900,"content":8901,"nodeType":71},{},[8902,8908],{"data":8903,"content":8904,"nodeType":274},{},[8905],{"data":8906,"marks":8907,"value":273,"nodeType":79},{},[],{"data":8909,"content":8910,"nodeType":84},{},[8911],{"data":8912,"marks":8913,"value":281,"nodeType":79},{},[],{"metadata":8915,"sys":8918,"fields":8923},{"tags":8916,"concepts":8917},[],[],{"space":8919,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8921,"publishedVersion":59,"revision":22,"locale":27},{"sys":8920},{"type":12,"linkType":13,"id":14},{"sys":8922},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8924},{"url":297,"details":8925,"fileName":303,"contentType":304},{"size":299,"image":8926},{"width":301,"height":302},{"sys":8928,"fields":8931},{"id":8929,"createdAt":8930},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":8932,"slug":8933,"articleIntro":8932,"category":8934},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[8935],{"metadata":8936,"sys":8939,"fields":8946},{"tags":8937,"concepts":8938},[],[],{"space":8940,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8942,"publishedVersion":252,"revision":59,"contentType":8944,"locale":27},{"sys":8941},{"type":12,"linkType":13,"id":14},{"sys":8943},{"id":20,"type":12,"linkType":21},{"sys":8945},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8947,"metaTitle":262,"metaDescription":263,"mainTitle":8948,"subtitle":282,"heroImage":8963,"ctaButton":305,"ctaLink":306},[261],{"data":8949,"content":8950,"nodeType":71},{},[8951,8957],{"data":8952,"content":8953,"nodeType":274},{},[8954],{"data":8955,"marks":8956,"value":273,"nodeType":79},{},[],{"data":8958,"content":8959,"nodeType":84},{},[8960],{"data":8961,"marks":8962,"value":281,"nodeType":79},{},[],{"metadata":8964,"sys":8967,"fields":8972},{"tags":8965,"concepts":8966},[],[],{"space":8968,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":8970,"publishedVersion":59,"revision":22,"locale":27},{"sys":8969},{"type":12,"linkType":13,"id":14},{"sys":8971},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":8973},{"url":297,"details":8974,"fileName":303,"contentType":304},{"size":299,"image":8975},{"width":301,"height":302},{"sys":8977,"fields":8980},{"id":8978,"createdAt":8979},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":8981,"slug":8982,"articleIntro":8981,"category":8983},"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",[8984],{"metadata":8985,"sys":8988,"fields":8995},{"tags":8986,"concepts":8987},[],[],{"space":8989,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":8991,"publishedVersion":252,"revision":59,"contentType":8993,"locale":27},{"sys":8990},{"type":12,"linkType":13,"id":14},{"sys":8992},{"id":20,"type":12,"linkType":21},{"sys":8994},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":8996,"metaTitle":262,"metaDescription":263,"mainTitle":8997,"subtitle":282,"heroImage":9012,"ctaButton":305,"ctaLink":306},[261],{"data":8998,"content":8999,"nodeType":71},{},[9000,9006],{"data":9001,"content":9002,"nodeType":274},{},[9003],{"data":9004,"marks":9005,"value":273,"nodeType":79},{},[],{"data":9007,"content":9008,"nodeType":84},{},[9009],{"data":9010,"marks":9011,"value":281,"nodeType":79},{},[],{"metadata":9013,"sys":9016,"fields":9021},{"tags":9014,"concepts":9015},[],[],{"space":9017,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9019,"publishedVersion":59,"revision":22,"locale":27},{"sys":9018},{"type":12,"linkType":13,"id":14},{"sys":9020},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9022},{"url":297,"details":9023,"fileName":303,"contentType":304},{"size":299,"image":9024},{"width":301,"height":302},{"sys":9026,"fields":9029},{"id":9027,"createdAt":9028},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":9030,"slug":9031,"articleIntro":9030,"category":9032},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[9033],{"metadata":9034,"sys":9037,"fields":9044},{"tags":9035,"concepts":9036},[],[],{"space":9038,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9040,"publishedVersion":252,"revision":59,"contentType":9042,"locale":27},{"sys":9039},{"type":12,"linkType":13,"id":14},{"sys":9041},{"id":20,"type":12,"linkType":21},{"sys":9043},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9045,"metaTitle":262,"metaDescription":263,"mainTitle":9046,"subtitle":282,"heroImage":9061,"ctaButton":305,"ctaLink":306},[261],{"data":9047,"content":9048,"nodeType":71},{},[9049,9055],{"data":9050,"content":9051,"nodeType":274},{},[9052],{"data":9053,"marks":9054,"value":273,"nodeType":79},{},[],{"data":9056,"content":9057,"nodeType":84},{},[9058],{"data":9059,"marks":9060,"value":281,"nodeType":79},{},[],{"metadata":9062,"sys":9065,"fields":9070},{"tags":9063,"concepts":9064},[],[],{"space":9066,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9068,"publishedVersion":59,"revision":22,"locale":27},{"sys":9067},{"type":12,"linkType":13,"id":14},{"sys":9069},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9071},{"url":297,"details":9072,"fileName":303,"contentType":304},{"size":299,"image":9073},{"width":301,"height":302},{"sys":9075,"fields":9078},{"id":9076,"createdAt":9077},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":9079,"slug":9080,"articleIntro":9079,"category":9081},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[9082],{"metadata":9083,"sys":9086,"fields":9093},{"tags":9084,"concepts":9085},[],[],{"space":9087,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9089,"publishedVersion":252,"revision":59,"contentType":9091,"locale":27},{"sys":9088},{"type":12,"linkType":13,"id":14},{"sys":9090},{"id":20,"type":12,"linkType":21},{"sys":9092},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9094,"metaTitle":262,"metaDescription":263,"mainTitle":9095,"subtitle":282,"heroImage":9110,"ctaButton":305,"ctaLink":306},[261],{"data":9096,"content":9097,"nodeType":71},{},[9098,9104],{"data":9099,"content":9100,"nodeType":274},{},[9101],{"data":9102,"marks":9103,"value":273,"nodeType":79},{},[],{"data":9105,"content":9106,"nodeType":84},{},[9107],{"data":9108,"marks":9109,"value":281,"nodeType":79},{},[],{"metadata":9111,"sys":9114,"fields":9119},{"tags":9112,"concepts":9113},[],[],{"space":9115,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9117,"publishedVersion":59,"revision":22,"locale":27},{"sys":9116},{"type":12,"linkType":13,"id":14},{"sys":9118},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9120},{"url":297,"details":9121,"fileName":303,"contentType":304},{"size":299,"image":9122},{"width":301,"height":302},{"sys":9124,"fields":9127},{"id":9125,"createdAt":9126},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":9128,"slug":9129,"articleIntro":9128,"category":9130},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[9131],{"metadata":9132,"sys":9135,"fields":9142},{"tags":9133,"concepts":9134},[],[],{"space":9136,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9138,"publishedVersion":252,"revision":59,"contentType":9140,"locale":27},{"sys":9137},{"type":12,"linkType":13,"id":14},{"sys":9139},{"id":20,"type":12,"linkType":21},{"sys":9141},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9143,"metaTitle":262,"metaDescription":263,"mainTitle":9144,"subtitle":282,"heroImage":9159,"ctaButton":305,"ctaLink":306},[261],{"data":9145,"content":9146,"nodeType":71},{},[9147,9153],{"data":9148,"content":9149,"nodeType":274},{},[9150],{"data":9151,"marks":9152,"value":273,"nodeType":79},{},[],{"data":9154,"content":9155,"nodeType":84},{},[9156],{"data":9157,"marks":9158,"value":281,"nodeType":79},{},[],{"metadata":9160,"sys":9163,"fields":9168},{"tags":9161,"concepts":9162},[],[],{"space":9164,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9166,"publishedVersion":59,"revision":22,"locale":27},{"sys":9165},{"type":12,"linkType":13,"id":14},{"sys":9167},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9169},{"url":297,"details":9170,"fileName":303,"contentType":304},{"size":299,"image":9171},{"width":301,"height":302},{"sys":9173,"fields":9176},{"id":9174,"createdAt":9175},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":9177,"slug":9178,"articleIntro":9177,"category":9179},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[9180],{"metadata":9181,"sys":9184,"fields":9191},{"tags":9182,"concepts":9183},[],[],{"space":9185,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9187,"publishedVersion":252,"revision":59,"contentType":9189,"locale":27},{"sys":9186},{"type":12,"linkType":13,"id":14},{"sys":9188},{"id":20,"type":12,"linkType":21},{"sys":9190},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9192,"metaTitle":262,"metaDescription":263,"mainTitle":9193,"subtitle":282,"heroImage":9208,"ctaButton":305,"ctaLink":306},[261],{"data":9194,"content":9195,"nodeType":71},{},[9196,9202],{"data":9197,"content":9198,"nodeType":274},{},[9199],{"data":9200,"marks":9201,"value":273,"nodeType":79},{},[],{"data":9203,"content":9204,"nodeType":84},{},[9205],{"data":9206,"marks":9207,"value":281,"nodeType":79},{},[],{"metadata":9209,"sys":9212,"fields":9217},{"tags":9210,"concepts":9211},[],[],{"space":9213,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9215,"publishedVersion":59,"revision":22,"locale":27},{"sys":9214},{"type":12,"linkType":13,"id":14},{"sys":9216},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9218},{"url":297,"details":9219,"fileName":303,"contentType":304},{"size":299,"image":9220},{"width":301,"height":302},{"sys":9222,"fields":9225},{"id":9223,"createdAt":9224},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":9226,"slug":9227,"articleIntro":9226,"category":9228},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[9229],{"metadata":9230,"sys":9233,"fields":9240},{"tags":9231,"concepts":9232},[],[],{"space":9234,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9236,"publishedVersion":252,"revision":59,"contentType":9238,"locale":27},{"sys":9235},{"type":12,"linkType":13,"id":14},{"sys":9237},{"id":20,"type":12,"linkType":21},{"sys":9239},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9241,"metaTitle":262,"metaDescription":263,"mainTitle":9242,"subtitle":282,"heroImage":9257,"ctaButton":305,"ctaLink":306},[261],{"data":9243,"content":9244,"nodeType":71},{},[9245,9251],{"data":9246,"content":9247,"nodeType":274},{},[9248],{"data":9249,"marks":9250,"value":273,"nodeType":79},{},[],{"data":9252,"content":9253,"nodeType":84},{},[9254],{"data":9255,"marks":9256,"value":281,"nodeType":79},{},[],{"metadata":9258,"sys":9261,"fields":9266},{"tags":9259,"concepts":9260},[],[],{"space":9262,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9264,"publishedVersion":59,"revision":22,"locale":27},{"sys":9263},{"type":12,"linkType":13,"id":14},{"sys":9265},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9267},{"url":297,"details":9268,"fileName":303,"contentType":304},{"size":299,"image":9269},{"width":301,"height":302},{"sys":9271,"fields":9274},{"id":9272,"createdAt":9273},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":9275,"slug":9276,"articleIntro":-1,"category":9277},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[9278],{"metadata":9279,"sys":9282,"fields":9289},{"tags":9280,"concepts":9281},[],[],{"space":9283,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9285,"publishedVersion":252,"revision":59,"contentType":9287,"locale":27},{"sys":9284},{"type":12,"linkType":13,"id":14},{"sys":9286},{"id":20,"type":12,"linkType":21},{"sys":9288},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9290,"metaTitle":262,"metaDescription":263,"mainTitle":9291,"subtitle":282,"heroImage":9306,"ctaButton":305,"ctaLink":306},[261],{"data":9292,"content":9293,"nodeType":71},{},[9294,9300],{"data":9295,"content":9296,"nodeType":274},{},[9297],{"data":9298,"marks":9299,"value":273,"nodeType":79},{},[],{"data":9301,"content":9302,"nodeType":84},{},[9303],{"data":9304,"marks":9305,"value":281,"nodeType":79},{},[],{"metadata":9307,"sys":9310,"fields":9315},{"tags":9308,"concepts":9309},[],[],{"space":9311,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9313,"publishedVersion":59,"revision":22,"locale":27},{"sys":9312},{"type":12,"linkType":13,"id":14},{"sys":9314},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9316},{"url":297,"details":9317,"fileName":303,"contentType":304},{"size":299,"image":9318},{"width":301,"height":302},{"sys":9320,"fields":9323},{"id":9321,"createdAt":9322},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":9324,"slug":9325,"articleIntro":9326,"category":9327},"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.",[9328],{"metadata":9329,"sys":9332,"fields":9339},{"tags":9330,"concepts":9331},[],[],{"space":9333,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9335,"publishedVersion":252,"revision":59,"contentType":9337,"locale":27},{"sys":9334},{"type":12,"linkType":13,"id":14},{"sys":9336},{"id":20,"type":12,"linkType":21},{"sys":9338},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9340,"metaTitle":262,"metaDescription":263,"mainTitle":9341,"subtitle":282,"heroImage":9356,"ctaButton":305,"ctaLink":306},[261],{"data":9342,"content":9343,"nodeType":71},{},[9344,9350],{"data":9345,"content":9346,"nodeType":274},{},[9347],{"data":9348,"marks":9349,"value":273,"nodeType":79},{},[],{"data":9351,"content":9352,"nodeType":84},{},[9353],{"data":9354,"marks":9355,"value":281,"nodeType":79},{},[],{"metadata":9357,"sys":9360,"fields":9365},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9363,"publishedVersion":59,"revision":22,"locale":27},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9366},{"url":297,"details":9367,"fileName":303,"contentType":304},{"size":299,"image":9368},{"width":301,"height":302},{"sys":9370,"fields":9373},{"id":9371,"createdAt":9372},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":9374,"slug":9375,"articleIntro":9374,"category":9376},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[9377],{"metadata":9378,"sys":9381,"fields":9388},{"tags":9379,"concepts":9380},[],[],{"space":9382,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9384,"publishedVersion":252,"revision":59,"contentType":9386,"locale":27},{"sys":9383},{"type":12,"linkType":13,"id":14},{"sys":9385},{"id":20,"type":12,"linkType":21},{"sys":9387},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9389,"metaTitle":262,"metaDescription":263,"mainTitle":9390,"subtitle":282,"heroImage":9405,"ctaButton":305,"ctaLink":306},[261],{"data":9391,"content":9392,"nodeType":71},{},[9393,9399],{"data":9394,"content":9395,"nodeType":274},{},[9396],{"data":9397,"marks":9398,"value":273,"nodeType":79},{},[],{"data":9400,"content":9401,"nodeType":84},{},[9402],{"data":9403,"marks":9404,"value":281,"nodeType":79},{},[],{"metadata":9406,"sys":9409,"fields":9414},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9412,"publishedVersion":59,"revision":22,"locale":27},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9415},{"url":297,"details":9416,"fileName":303,"contentType":304},{"size":299,"image":9417},{"width":301,"height":302},{"sys":9419,"fields":9422},{"id":9420,"createdAt":9421},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":9423,"slug":9424,"articleIntro":9423,"category":9425},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[9426],{"metadata":9427,"sys":9430,"fields":9437},{"tags":9428,"concepts":9429},[],[],{"space":9431,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9433,"publishedVersion":252,"revision":59,"contentType":9435,"locale":27},{"sys":9432},{"type":12,"linkType":13,"id":14},{"sys":9434},{"id":20,"type":12,"linkType":21},{"sys":9436},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9438,"metaTitle":262,"metaDescription":263,"mainTitle":9439,"subtitle":282,"heroImage":9454,"ctaButton":305,"ctaLink":306},[261],{"data":9440,"content":9441,"nodeType":71},{},[9442,9448],{"data":9443,"content":9444,"nodeType":274},{},[9445],{"data":9446,"marks":9447,"value":273,"nodeType":79},{},[],{"data":9449,"content":9450,"nodeType":84},{},[9451],{"data":9452,"marks":9453,"value":281,"nodeType":79},{},[],{"metadata":9455,"sys":9458,"fields":9463},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9461,"publishedVersion":59,"revision":22,"locale":27},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9464},{"url":297,"details":9465,"fileName":303,"contentType":304},{"size":299,"image":9466},{"width":301,"height":302},{"sys":9468,"fields":9471},{"id":9469,"createdAt":9470},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":9472,"slug":9473,"articleIntro":9472,"category":9474},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[9475],{"metadata":9476,"sys":9479,"fields":9486},{"tags":9477,"concepts":9478},[],[],{"space":9480,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9482,"publishedVersion":252,"revision":59,"contentType":9484,"locale":27},{"sys":9481},{"type":12,"linkType":13,"id":14},{"sys":9483},{"id":20,"type":12,"linkType":21},{"sys":9485},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9487,"metaTitle":262,"metaDescription":263,"mainTitle":9488,"subtitle":282,"heroImage":9503,"ctaButton":305,"ctaLink":306},[261],{"data":9489,"content":9490,"nodeType":71},{},[9491,9497],{"data":9492,"content":9493,"nodeType":274},{},[9494],{"data":9495,"marks":9496,"value":273,"nodeType":79},{},[],{"data":9498,"content":9499,"nodeType":84},{},[9500],{"data":9501,"marks":9502,"value":281,"nodeType":79},{},[],{"metadata":9504,"sys":9507,"fields":9512},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9510,"publishedVersion":59,"revision":22,"locale":27},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9513},{"url":297,"details":9514,"fileName":303,"contentType":304},{"size":299,"image":9515},{"width":301,"height":302},{"sys":9517,"fields":9520},{"id":9518,"createdAt":9519},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":9521,"slug":9522,"articleIntro":9523,"category":9524},"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.",[9525],{"metadata":9526,"sys":9529,"fields":9536},{"tags":9527,"concepts":9528},[],[],{"space":9530,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9532,"publishedVersion":252,"revision":59,"contentType":9534,"locale":27},{"sys":9531},{"type":12,"linkType":13,"id":14},{"sys":9533},{"id":20,"type":12,"linkType":21},{"sys":9535},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9537,"metaTitle":262,"metaDescription":263,"mainTitle":9538,"subtitle":282,"heroImage":9553,"ctaButton":305,"ctaLink":306},[261],{"data":9539,"content":9540,"nodeType":71},{},[9541,9547],{"data":9542,"content":9543,"nodeType":274},{},[9544],{"data":9545,"marks":9546,"value":273,"nodeType":79},{},[],{"data":9548,"content":9549,"nodeType":84},{},[9550],{"data":9551,"marks":9552,"value":281,"nodeType":79},{},[],{"metadata":9554,"sys":9557,"fields":9562},{"tags":9555,"concepts":9556},[],[],{"space":9558,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9560,"publishedVersion":59,"revision":22,"locale":27},{"sys":9559},{"type":12,"linkType":13,"id":14},{"sys":9561},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9563},{"url":297,"details":9564,"fileName":303,"contentType":304},{"size":299,"image":9565},{"width":301,"height":302},{"sys":9567,"fields":9570},{"id":9568,"createdAt":9569},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":9571,"slug":9572,"articleIntro":-1,"category":9573},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[9574],{"metadata":9575,"sys":9578,"fields":9585},{"tags":9576,"concepts":9577},[],[],{"space":9579,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9581,"publishedVersion":252,"revision":59,"contentType":9583,"locale":27},{"sys":9580},{"type":12,"linkType":13,"id":14},{"sys":9582},{"id":20,"type":12,"linkType":21},{"sys":9584},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9586,"metaTitle":262,"metaDescription":263,"mainTitle":9587,"subtitle":282,"heroImage":9602,"ctaButton":305,"ctaLink":306},[261],{"data":9588,"content":9589,"nodeType":71},{},[9590,9596],{"data":9591,"content":9592,"nodeType":274},{},[9593],{"data":9594,"marks":9595,"value":273,"nodeType":79},{},[],{"data":9597,"content":9598,"nodeType":84},{},[9599],{"data":9600,"marks":9601,"value":281,"nodeType":79},{},[],{"metadata":9603,"sys":9606,"fields":9611},{"tags":9604,"concepts":9605},[],[],{"space":9607,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9609,"publishedVersion":59,"revision":22,"locale":27},{"sys":9608},{"type":12,"linkType":13,"id":14},{"sys":9610},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9612},{"url":297,"details":9613,"fileName":303,"contentType":304},{"size":299,"image":9614},{"width":301,"height":302},{"sys":9616,"fields":9619},{"id":9617,"createdAt":9618},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":9620,"slug":9621,"articleIntro":9620,"category":9622},"618 - Divers","compte-618-divers",[9623],{"metadata":9624,"sys":9627,"fields":9634},{"tags":9625,"concepts":9626},[],[],{"space":9628,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9630,"publishedVersion":252,"revision":59,"contentType":9632,"locale":27},{"sys":9629},{"type":12,"linkType":13,"id":14},{"sys":9631},{"id":20,"type":12,"linkType":21},{"sys":9633},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9635,"metaTitle":262,"metaDescription":263,"mainTitle":9636,"subtitle":282,"heroImage":9651,"ctaButton":305,"ctaLink":306},[261],{"data":9637,"content":9638,"nodeType":71},{},[9639,9645],{"data":9640,"content":9641,"nodeType":274},{},[9642],{"data":9643,"marks":9644,"value":273,"nodeType":79},{},[],{"data":9646,"content":9647,"nodeType":84},{},[9648],{"data":9649,"marks":9650,"value":281,"nodeType":79},{},[],{"metadata":9652,"sys":9655,"fields":9660},{"tags":9653,"concepts":9654},[],[],{"space":9656,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9658,"publishedVersion":59,"revision":22,"locale":27},{"sys":9657},{"type":12,"linkType":13,"id":14},{"sys":9659},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9661},{"url":297,"details":9662,"fileName":303,"contentType":304},{"size":299,"image":9663},{"width":301,"height":302},{"sys":9665,"fields":9668},{"id":9666,"createdAt":9667},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":9669,"slug":9670,"articleIntro":9669,"category":9671},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[9672],{"metadata":9673,"sys":9676,"fields":9683},{"tags":9674,"concepts":9675},[],[],{"space":9677,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9679,"publishedVersion":252,"revision":59,"contentType":9681,"locale":27},{"sys":9678},{"type":12,"linkType":13,"id":14},{"sys":9680},{"id":20,"type":12,"linkType":21},{"sys":9682},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9684,"metaTitle":262,"metaDescription":263,"mainTitle":9685,"subtitle":282,"heroImage":9700,"ctaButton":305,"ctaLink":306},[261],{"data":9686,"content":9687,"nodeType":71},{},[9688,9694],{"data":9689,"content":9690,"nodeType":274},{},[9691],{"data":9692,"marks":9693,"value":273,"nodeType":79},{},[],{"data":9695,"content":9696,"nodeType":84},{},[9697],{"data":9698,"marks":9699,"value":281,"nodeType":79},{},[],{"metadata":9701,"sys":9704,"fields":9709},{"tags":9702,"concepts":9703},[],[],{"space":9705,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9707,"publishedVersion":59,"revision":22,"locale":27},{"sys":9706},{"type":12,"linkType":13,"id":14},{"sys":9708},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9710},{"url":297,"details":9711,"fileName":303,"contentType":304},{"size":299,"image":9712},{"width":301,"height":302},{"sys":9714,"fields":9717},{"id":9715,"createdAt":9716},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":9718,"slug":9719,"articleIntro":9718,"category":9720},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[9721],{"metadata":9722,"sys":9725,"fields":9732},{"tags":9723,"concepts":9724},[],[],{"space":9726,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9728,"publishedVersion":252,"revision":59,"contentType":9730,"locale":27},{"sys":9727},{"type":12,"linkType":13,"id":14},{"sys":9729},{"id":20,"type":12,"linkType":21},{"sys":9731},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9733,"metaTitle":262,"metaDescription":263,"mainTitle":9734,"subtitle":282,"heroImage":9749,"ctaButton":305,"ctaLink":306},[261],{"data":9735,"content":9736,"nodeType":71},{},[9737,9743],{"data":9738,"content":9739,"nodeType":274},{},[9740],{"data":9741,"marks":9742,"value":273,"nodeType":79},{},[],{"data":9744,"content":9745,"nodeType":84},{},[9746],{"data":9747,"marks":9748,"value":281,"nodeType":79},{},[],{"metadata":9750,"sys":9753,"fields":9758},{"tags":9751,"concepts":9752},[],[],{"space":9754,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9756,"publishedVersion":59,"revision":22,"locale":27},{"sys":9755},{"type":12,"linkType":13,"id":14},{"sys":9757},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9759},{"url":297,"details":9760,"fileName":303,"contentType":304},{"size":299,"image":9761},{"width":301,"height":302},{"sys":9763,"fields":9766},{"id":9764,"createdAt":9765},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":9767,"slug":9768,"articleIntro":9767,"category":9769},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[9770],{"metadata":9771,"sys":9774,"fields":9781},{"tags":9772,"concepts":9773},[],[],{"space":9775,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9777,"publishedVersion":252,"revision":59,"contentType":9779,"locale":27},{"sys":9776},{"type":12,"linkType":13,"id":14},{"sys":9778},{"id":20,"type":12,"linkType":21},{"sys":9780},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9782,"metaTitle":262,"metaDescription":263,"mainTitle":9783,"subtitle":282,"heroImage":9798,"ctaButton":305,"ctaLink":306},[261],{"data":9784,"content":9785,"nodeType":71},{},[9786,9792],{"data":9787,"content":9788,"nodeType":274},{},[9789],{"data":9790,"marks":9791,"value":273,"nodeType":79},{},[],{"data":9793,"content":9794,"nodeType":84},{},[9795],{"data":9796,"marks":9797,"value":281,"nodeType":79},{},[],{"metadata":9799,"sys":9802,"fields":9807},{"tags":9800,"concepts":9801},[],[],{"space":9803,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9805,"publishedVersion":59,"revision":22,"locale":27},{"sys":9804},{"type":12,"linkType":13,"id":14},{"sys":9806},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9808},{"url":297,"details":9809,"fileName":303,"contentType":304},{"size":299,"image":9810},{"width":301,"height":302},{"sys":9812,"fields":9815},{"id":9813,"createdAt":9814},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":9816,"slug":9817,"articleIntro":9816,"category":9818},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[9819],{"metadata":9820,"sys":9823,"fields":9830},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9826,"publishedVersion":252,"revision":59,"contentType":9828,"locale":27},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":20,"type":12,"linkType":21},{"sys":9829},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9831,"metaTitle":262,"metaDescription":263,"mainTitle":9832,"subtitle":282,"heroImage":9847,"ctaButton":305,"ctaLink":306},[261],{"data":9833,"content":9834,"nodeType":71},{},[9835,9841],{"data":9836,"content":9837,"nodeType":274},{},[9838],{"data":9839,"marks":9840,"value":273,"nodeType":79},{},[],{"data":9842,"content":9843,"nodeType":84},{},[9844],{"data":9845,"marks":9846,"value":281,"nodeType":79},{},[],{"metadata":9848,"sys":9851,"fields":9856},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9854,"publishedVersion":59,"revision":22,"locale":27},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9857},{"url":297,"details":9858,"fileName":303,"contentType":304},{"size":299,"image":9859},{"width":301,"height":302},{"sys":9861,"fields":9864},{"id":9862,"createdAt":9863},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":9865,"slug":9866,"articleIntro":9865,"category":9867},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[9868],{"metadata":9869,"sys":9872,"fields":9879},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9875,"publishedVersion":252,"revision":59,"contentType":9877,"locale":27},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":20,"type":12,"linkType":21},{"sys":9878},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9880,"metaTitle":262,"metaDescription":263,"mainTitle":9881,"subtitle":282,"heroImage":9896,"ctaButton":305,"ctaLink":306},[261],{"data":9882,"content":9883,"nodeType":71},{},[9884,9890],{"data":9885,"content":9886,"nodeType":274},{},[9887],{"data":9888,"marks":9889,"value":273,"nodeType":79},{},[],{"data":9891,"content":9892,"nodeType":84},{},[9893],{"data":9894,"marks":9895,"value":281,"nodeType":79},{},[],{"metadata":9897,"sys":9900,"fields":9905},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9903,"publishedVersion":59,"revision":22,"locale":27},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9906},{"url":297,"details":9907,"fileName":303,"contentType":304},{"size":299,"image":9908},{"width":301,"height":302},{"sys":9910,"fields":9913},{"id":9911,"createdAt":9912},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":9914,"slug":9915,"articleIntro":-1,"category":9916},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[9917],{"metadata":9918,"sys":9921,"fields":9928},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9924,"publishedVersion":252,"revision":59,"contentType":9926,"locale":27},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":20,"type":12,"linkType":21},{"sys":9927},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9929,"metaTitle":262,"metaDescription":263,"mainTitle":9930,"subtitle":282,"heroImage":9945,"ctaButton":305,"ctaLink":306},[261],{"data":9931,"content":9932,"nodeType":71},{},[9933,9939],{"data":9934,"content":9935,"nodeType":274},{},[9936],{"data":9937,"marks":9938,"value":273,"nodeType":79},{},[],{"data":9940,"content":9941,"nodeType":84},{},[9942],{"data":9943,"marks":9944,"value":281,"nodeType":79},{},[],{"metadata":9946,"sys":9949,"fields":9954},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":9952,"publishedVersion":59,"revision":22,"locale":27},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":9955},{"url":297,"details":9956,"fileName":303,"contentType":304},{"size":299,"image":9957},{"width":301,"height":302},{"sys":9959,"fields":9962},{"id":9960,"createdAt":9961},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":9963,"slug":9964,"articleIntro":9963,"category":9965},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[9966],{"metadata":9967,"sys":9970,"fields":9977},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":9973,"publishedVersion":252,"revision":59,"contentType":9975,"locale":27},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":20,"type":12,"linkType":21},{"sys":9976},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":9978,"metaTitle":262,"metaDescription":263,"mainTitle":9979,"subtitle":282,"heroImage":9994,"ctaButton":305,"ctaLink":306},[261],{"data":9980,"content":9981,"nodeType":71},{},[9982,9988],{"data":9983,"content":9984,"nodeType":274},{},[9985],{"data":9986,"marks":9987,"value":273,"nodeType":79},{},[],{"data":9989,"content":9990,"nodeType":84},{},[9991],{"data":9992,"marks":9993,"value":281,"nodeType":79},{},[],{"metadata":9995,"sys":9998,"fields":10003},{"tags":9996,"concepts":9997},[],[],{"space":9999,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10001,"publishedVersion":59,"revision":22,"locale":27},{"sys":10000},{"type":12,"linkType":13,"id":14},{"sys":10002},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10004},{"url":297,"details":10005,"fileName":303,"contentType":304},{"size":299,"image":10006},{"width":301,"height":302},{"sys":10008,"fields":10011},{"id":10009,"createdAt":10010},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":10012,"slug":10013,"articleIntro":10012,"category":10014},"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",[10015],{"metadata":10016,"sys":10019,"fields":10026},{"tags":10017,"concepts":10018},[],[],{"space":10020,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10022,"publishedVersion":252,"revision":59,"contentType":10024,"locale":27},{"sys":10021},{"type":12,"linkType":13,"id":14},{"sys":10023},{"id":20,"type":12,"linkType":21},{"sys":10025},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10027,"metaTitle":262,"metaDescription":263,"mainTitle":10028,"subtitle":282,"heroImage":10043,"ctaButton":305,"ctaLink":306},[261],{"data":10029,"content":10030,"nodeType":71},{},[10031,10037],{"data":10032,"content":10033,"nodeType":274},{},[10034],{"data":10035,"marks":10036,"value":273,"nodeType":79},{},[],{"data":10038,"content":10039,"nodeType":84},{},[10040],{"data":10041,"marks":10042,"value":281,"nodeType":79},{},[],{"metadata":10044,"sys":10047,"fields":10052},{"tags":10045,"concepts":10046},[],[],{"space":10048,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10050,"publishedVersion":59,"revision":22,"locale":27},{"sys":10049},{"type":12,"linkType":13,"id":14},{"sys":10051},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10053},{"url":297,"details":10054,"fileName":303,"contentType":304},{"size":299,"image":10055},{"width":301,"height":302},{"sys":10057,"fields":10060},{"id":10058,"createdAt":10059},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":10061,"slug":10062,"articleIntro":10061,"category":10063},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[10064],{"metadata":10065,"sys":10068,"fields":10075},{"tags":10066,"concepts":10067},[],[],{"space":10069,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10071,"publishedVersion":252,"revision":59,"contentType":10073,"locale":27},{"sys":10070},{"type":12,"linkType":13,"id":14},{"sys":10072},{"id":20,"type":12,"linkType":21},{"sys":10074},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10076,"metaTitle":262,"metaDescription":263,"mainTitle":10077,"subtitle":282,"heroImage":10092,"ctaButton":305,"ctaLink":306},[261],{"data":10078,"content":10079,"nodeType":71},{},[10080,10086],{"data":10081,"content":10082,"nodeType":274},{},[10083],{"data":10084,"marks":10085,"value":273,"nodeType":79},{},[],{"data":10087,"content":10088,"nodeType":84},{},[10089],{"data":10090,"marks":10091,"value":281,"nodeType":79},{},[],{"metadata":10093,"sys":10096,"fields":10101},{"tags":10094,"concepts":10095},[],[],{"space":10097,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10099,"publishedVersion":59,"revision":22,"locale":27},{"sys":10098},{"type":12,"linkType":13,"id":14},{"sys":10100},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10102},{"url":297,"details":10103,"fileName":303,"contentType":304},{"size":299,"image":10104},{"width":301,"height":302},{"sys":10106,"fields":10109},{"id":10107,"createdAt":10108},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":10110,"slug":10111,"articleIntro":10110,"category":10112},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[10113],{"metadata":10114,"sys":10117,"fields":10124},{"tags":10115,"concepts":10116},[],[],{"space":10118,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10120,"publishedVersion":252,"revision":59,"contentType":10122,"locale":27},{"sys":10119},{"type":12,"linkType":13,"id":14},{"sys":10121},{"id":20,"type":12,"linkType":21},{"sys":10123},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10125,"metaTitle":262,"metaDescription":263,"mainTitle":10126,"subtitle":282,"heroImage":10141,"ctaButton":305,"ctaLink":306},[261],{"data":10127,"content":10128,"nodeType":71},{},[10129,10135],{"data":10130,"content":10131,"nodeType":274},{},[10132],{"data":10133,"marks":10134,"value":273,"nodeType":79},{},[],{"data":10136,"content":10137,"nodeType":84},{},[10138],{"data":10139,"marks":10140,"value":281,"nodeType":79},{},[],{"metadata":10142,"sys":10145,"fields":10150},{"tags":10143,"concepts":10144},[],[],{"space":10146,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10148,"publishedVersion":59,"revision":22,"locale":27},{"sys":10147},{"type":12,"linkType":13,"id":14},{"sys":10149},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10151},{"url":297,"details":10152,"fileName":303,"contentType":304},{"size":299,"image":10153},{"width":301,"height":302},{"sys":10155,"fields":10158},{"id":10156,"createdAt":10157},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":10159,"slug":10160,"articleIntro":10159,"category":10161},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[10162],{"metadata":10163,"sys":10166,"fields":10173},{"tags":10164,"concepts":10165},[],[],{"space":10167,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10169,"publishedVersion":252,"revision":59,"contentType":10171,"locale":27},{"sys":10168},{"type":12,"linkType":13,"id":14},{"sys":10170},{"id":20,"type":12,"linkType":21},{"sys":10172},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10174,"metaTitle":262,"metaDescription":263,"mainTitle":10175,"subtitle":282,"heroImage":10190,"ctaButton":305,"ctaLink":306},[261],{"data":10176,"content":10177,"nodeType":71},{},[10178,10184],{"data":10179,"content":10180,"nodeType":274},{},[10181],{"data":10182,"marks":10183,"value":273,"nodeType":79},{},[],{"data":10185,"content":10186,"nodeType":84},{},[10187],{"data":10188,"marks":10189,"value":281,"nodeType":79},{},[],{"metadata":10191,"sys":10194,"fields":10199},{"tags":10192,"concepts":10193},[],[],{"space":10195,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10197,"publishedVersion":59,"revision":22,"locale":27},{"sys":10196},{"type":12,"linkType":13,"id":14},{"sys":10198},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10200},{"url":297,"details":10201,"fileName":303,"contentType":304},{"size":299,"image":10202},{"width":301,"height":302},{"sys":10204,"fields":10207},{"id":10205,"createdAt":10206},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":10208,"slug":10209,"articleIntro":-1,"category":10210},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[10211],{"metadata":10212,"sys":10215,"fields":10222},{"tags":10213,"concepts":10214},[],[],{"space":10216,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10218,"publishedVersion":252,"revision":59,"contentType":10220,"locale":27},{"sys":10217},{"type":12,"linkType":13,"id":14},{"sys":10219},{"id":20,"type":12,"linkType":21},{"sys":10221},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10223,"metaTitle":262,"metaDescription":263,"mainTitle":10224,"subtitle":282,"heroImage":10239,"ctaButton":305,"ctaLink":306},[261],{"data":10225,"content":10226,"nodeType":71},{},[10227,10233],{"data":10228,"content":10229,"nodeType":274},{},[10230],{"data":10231,"marks":10232,"value":273,"nodeType":79},{},[],{"data":10234,"content":10235,"nodeType":84},{},[10236],{"data":10237,"marks":10238,"value":281,"nodeType":79},{},[],{"metadata":10240,"sys":10243,"fields":10248},{"tags":10241,"concepts":10242},[],[],{"space":10244,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10246,"publishedVersion":59,"revision":22,"locale":27},{"sys":10245},{"type":12,"linkType":13,"id":14},{"sys":10247},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10249},{"url":297,"details":10250,"fileName":303,"contentType":304},{"size":299,"image":10251},{"width":301,"height":302},{"sys":10253,"fields":10256},{"id":10254,"createdAt":10255},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":10257,"slug":10258,"articleIntro":10257,"category":10259},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[10260],{"metadata":10261,"sys":10264,"fields":10271},{"tags":10262,"concepts":10263},[],[],{"space":10265,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10267,"publishedVersion":252,"revision":59,"contentType":10269,"locale":27},{"sys":10266},{"type":12,"linkType":13,"id":14},{"sys":10268},{"id":20,"type":12,"linkType":21},{"sys":10270},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10272,"metaTitle":262,"metaDescription":263,"mainTitle":10273,"subtitle":282,"heroImage":10288,"ctaButton":305,"ctaLink":306},[261],{"data":10274,"content":10275,"nodeType":71},{},[10276,10282],{"data":10277,"content":10278,"nodeType":274},{},[10279],{"data":10280,"marks":10281,"value":273,"nodeType":79},{},[],{"data":10283,"content":10284,"nodeType":84},{},[10285],{"data":10286,"marks":10287,"value":281,"nodeType":79},{},[],{"metadata":10289,"sys":10292,"fields":10297},{"tags":10290,"concepts":10291},[],[],{"space":10293,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10295,"publishedVersion":59,"revision":22,"locale":27},{"sys":10294},{"type":12,"linkType":13,"id":14},{"sys":10296},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10298},{"url":297,"details":10299,"fileName":303,"contentType":304},{"size":299,"image":10300},{"width":301,"height":302},{"sys":10302,"fields":10305},{"id":10303,"createdAt":10304},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":10306,"slug":10307,"articleIntro":10306,"category":10308},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[10309],{"metadata":10310,"sys":10313,"fields":10320},{"tags":10311,"concepts":10312},[],[],{"space":10314,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10316,"publishedVersion":252,"revision":59,"contentType":10318,"locale":27},{"sys":10315},{"type":12,"linkType":13,"id":14},{"sys":10317},{"id":20,"type":12,"linkType":21},{"sys":10319},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10321,"metaTitle":262,"metaDescription":263,"mainTitle":10322,"subtitle":282,"heroImage":10337,"ctaButton":305,"ctaLink":306},[261],{"data":10323,"content":10324,"nodeType":71},{},[10325,10331],{"data":10326,"content":10327,"nodeType":274},{},[10328],{"data":10329,"marks":10330,"value":273,"nodeType":79},{},[],{"data":10332,"content":10333,"nodeType":84},{},[10334],{"data":10335,"marks":10336,"value":281,"nodeType":79},{},[],{"metadata":10338,"sys":10341,"fields":10346},{"tags":10339,"concepts":10340},[],[],{"space":10342,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10344,"publishedVersion":59,"revision":22,"locale":27},{"sys":10343},{"type":12,"linkType":13,"id":14},{"sys":10345},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10347},{"url":297,"details":10348,"fileName":303,"contentType":304},{"size":299,"image":10349},{"width":301,"height":302},{"sys":10351,"fields":10354},{"id":10352,"createdAt":10353},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":10355,"slug":10356,"articleIntro":10355,"category":10357},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[10358],{"metadata":10359,"sys":10362,"fields":10369},{"tags":10360,"concepts":10361},[],[],{"space":10363,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10365,"publishedVersion":252,"revision":59,"contentType":10367,"locale":27},{"sys":10364},{"type":12,"linkType":13,"id":14},{"sys":10366},{"id":20,"type":12,"linkType":21},{"sys":10368},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10370,"metaTitle":262,"metaDescription":263,"mainTitle":10371,"subtitle":282,"heroImage":10386,"ctaButton":305,"ctaLink":306},[261],{"data":10372,"content":10373,"nodeType":71},{},[10374,10380],{"data":10375,"content":10376,"nodeType":274},{},[10377],{"data":10378,"marks":10379,"value":273,"nodeType":79},{},[],{"data":10381,"content":10382,"nodeType":84},{},[10383],{"data":10384,"marks":10385,"value":281,"nodeType":79},{},[],{"metadata":10387,"sys":10390,"fields":10395},{"tags":10388,"concepts":10389},[],[],{"space":10391,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10393,"publishedVersion":59,"revision":22,"locale":27},{"sys":10392},{"type":12,"linkType":13,"id":14},{"sys":10394},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10396},{"url":297,"details":10397,"fileName":303,"contentType":304},{"size":299,"image":10398},{"width":301,"height":302},{"sys":10400,"fields":10403},{"id":10401,"createdAt":10402},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":10404,"slug":10405,"articleIntro":10404,"category":10406},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[10407],{"metadata":10408,"sys":10411,"fields":10418},{"tags":10409,"concepts":10410},[],[],{"space":10412,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10414,"publishedVersion":252,"revision":59,"contentType":10416,"locale":27},{"sys":10413},{"type":12,"linkType":13,"id":14},{"sys":10415},{"id":20,"type":12,"linkType":21},{"sys":10417},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10419,"metaTitle":262,"metaDescription":263,"mainTitle":10420,"subtitle":282,"heroImage":10435,"ctaButton":305,"ctaLink":306},[261],{"data":10421,"content":10422,"nodeType":71},{},[10423,10429],{"data":10424,"content":10425,"nodeType":274},{},[10426],{"data":10427,"marks":10428,"value":273,"nodeType":79},{},[],{"data":10430,"content":10431,"nodeType":84},{},[10432],{"data":10433,"marks":10434,"value":281,"nodeType":79},{},[],{"metadata":10436,"sys":10439,"fields":10444},{"tags":10437,"concepts":10438},[],[],{"space":10440,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10442,"publishedVersion":59,"revision":22,"locale":27},{"sys":10441},{"type":12,"linkType":13,"id":14},{"sys":10443},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10445},{"url":297,"details":10446,"fileName":303,"contentType":304},{"size":299,"image":10447},{"width":301,"height":302},{"sys":10449,"fields":10452},{"id":10450,"createdAt":10451},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":10453,"slug":10454,"articleIntro":10453,"category":10455},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[10456],{"metadata":10457,"sys":10460,"fields":10467},{"tags":10458,"concepts":10459},[],[],{"space":10461,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10463,"publishedVersion":252,"revision":59,"contentType":10465,"locale":27},{"sys":10462},{"type":12,"linkType":13,"id":14},{"sys":10464},{"id":20,"type":12,"linkType":21},{"sys":10466},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10468,"metaTitle":262,"metaDescription":263,"mainTitle":10469,"subtitle":282,"heroImage":10484,"ctaButton":305,"ctaLink":306},[261],{"data":10470,"content":10471,"nodeType":71},{},[10472,10478],{"data":10473,"content":10474,"nodeType":274},{},[10475],{"data":10476,"marks":10477,"value":273,"nodeType":79},{},[],{"data":10479,"content":10480,"nodeType":84},{},[10481],{"data":10482,"marks":10483,"value":281,"nodeType":79},{},[],{"metadata":10485,"sys":10488,"fields":10493},{"tags":10486,"concepts":10487},[],[],{"space":10489,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10491,"publishedVersion":59,"revision":22,"locale":27},{"sys":10490},{"type":12,"linkType":13,"id":14},{"sys":10492},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10494},{"url":297,"details":10495,"fileName":303,"contentType":304},{"size":299,"image":10496},{"width":301,"height":302},{"sys":10498,"fields":10501},{"id":10499,"createdAt":10500},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":10502,"slug":10503,"articleIntro":10502,"category":10504},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[10505],{"metadata":10506,"sys":10509,"fields":10516},{"tags":10507,"concepts":10508},[],[],{"space":10510,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10512,"publishedVersion":252,"revision":59,"contentType":10514,"locale":27},{"sys":10511},{"type":12,"linkType":13,"id":14},{"sys":10513},{"id":20,"type":12,"linkType":21},{"sys":10515},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10517,"metaTitle":262,"metaDescription":263,"mainTitle":10518,"subtitle":282,"heroImage":10533,"ctaButton":305,"ctaLink":306},[261],{"data":10519,"content":10520,"nodeType":71},{},[10521,10527],{"data":10522,"content":10523,"nodeType":274},{},[10524],{"data":10525,"marks":10526,"value":273,"nodeType":79},{},[],{"data":10528,"content":10529,"nodeType":84},{},[10530],{"data":10531,"marks":10532,"value":281,"nodeType":79},{},[],{"metadata":10534,"sys":10537,"fields":10542},{"tags":10535,"concepts":10536},[],[],{"space":10538,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10540,"publishedVersion":59,"revision":22,"locale":27},{"sys":10539},{"type":12,"linkType":13,"id":14},{"sys":10541},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10543},{"url":297,"details":10544,"fileName":303,"contentType":304},{"size":299,"image":10545},{"width":301,"height":302},{"sys":10547,"fields":10550},{"id":10548,"createdAt":10549},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":10551,"slug":10552,"articleIntro":-1,"category":10553},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[10554],{"metadata":10555,"sys":10558,"fields":10565},{"tags":10556,"concepts":10557},[],[],{"space":10559,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10561,"publishedVersion":252,"revision":59,"contentType":10563,"locale":27},{"sys":10560},{"type":12,"linkType":13,"id":14},{"sys":10562},{"id":20,"type":12,"linkType":21},{"sys":10564},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10566,"metaTitle":262,"metaDescription":263,"mainTitle":10567,"subtitle":282,"heroImage":10582,"ctaButton":305,"ctaLink":306},[261],{"data":10568,"content":10569,"nodeType":71},{},[10570,10576],{"data":10571,"content":10572,"nodeType":274},{},[10573],{"data":10574,"marks":10575,"value":273,"nodeType":79},{},[],{"data":10577,"content":10578,"nodeType":84},{},[10579],{"data":10580,"marks":10581,"value":281,"nodeType":79},{},[],{"metadata":10583,"sys":10586,"fields":10591},{"tags":10584,"concepts":10585},[],[],{"space":10587,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10589,"publishedVersion":59,"revision":22,"locale":27},{"sys":10588},{"type":12,"linkType":13,"id":14},{"sys":10590},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10592},{"url":297,"details":10593,"fileName":303,"contentType":304},{"size":299,"image":10594},{"width":301,"height":302},{"sys":10596,"fields":10599},{"id":10597,"createdAt":10598},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":10600,"slug":10601,"articleIntro":-1,"category":10602},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[10603],{"metadata":10604,"sys":10607,"fields":10614},{"tags":10605,"concepts":10606},[],[],{"space":10608,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10610,"publishedVersion":252,"revision":59,"contentType":10612,"locale":27},{"sys":10609},{"type":12,"linkType":13,"id":14},{"sys":10611},{"id":20,"type":12,"linkType":21},{"sys":10613},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10615,"metaTitle":262,"metaDescription":263,"mainTitle":10616,"subtitle":282,"heroImage":10631,"ctaButton":305,"ctaLink":306},[261],{"data":10617,"content":10618,"nodeType":71},{},[10619,10625],{"data":10620,"content":10621,"nodeType":274},{},[10622],{"data":10623,"marks":10624,"value":273,"nodeType":79},{},[],{"data":10626,"content":10627,"nodeType":84},{},[10628],{"data":10629,"marks":10630,"value":281,"nodeType":79},{},[],{"metadata":10632,"sys":10635,"fields":10640},{"tags":10633,"concepts":10634},[],[],{"space":10636,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10638,"publishedVersion":59,"revision":22,"locale":27},{"sys":10637},{"type":12,"linkType":13,"id":14},{"sys":10639},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10641},{"url":297,"details":10642,"fileName":303,"contentType":304},{"size":299,"image":10643},{"width":301,"height":302},{"sys":10645,"fields":10648},{"id":10646,"createdAt":10647},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":10649,"slug":10650,"articleIntro":10649,"category":10651},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[10652],{"metadata":10653,"sys":10656,"fields":10663},{"tags":10654,"concepts":10655},[],[],{"space":10657,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10659,"publishedVersion":252,"revision":59,"contentType":10661,"locale":27},{"sys":10658},{"type":12,"linkType":13,"id":14},{"sys":10660},{"id":20,"type":12,"linkType":21},{"sys":10662},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10664,"metaTitle":262,"metaDescription":263,"mainTitle":10665,"subtitle":282,"heroImage":10680,"ctaButton":305,"ctaLink":306},[261],{"data":10666,"content":10667,"nodeType":71},{},[10668,10674],{"data":10669,"content":10670,"nodeType":274},{},[10671],{"data":10672,"marks":10673,"value":273,"nodeType":79},{},[],{"data":10675,"content":10676,"nodeType":84},{},[10677],{"data":10678,"marks":10679,"value":281,"nodeType":79},{},[],{"metadata":10681,"sys":10684,"fields":10689},{"tags":10682,"concepts":10683},[],[],{"space":10685,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10687,"publishedVersion":59,"revision":22,"locale":27},{"sys":10686},{"type":12,"linkType":13,"id":14},{"sys":10688},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10690},{"url":297,"details":10691,"fileName":303,"contentType":304},{"size":299,"image":10692},{"width":301,"height":302},{"sys":10694,"fields":10697},{"id":10695,"createdAt":10696},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":10698,"slug":10699,"articleIntro":10698,"category":10700},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[10701],{"metadata":10702,"sys":10705,"fields":10712},{"tags":10703,"concepts":10704},[],[],{"space":10706,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10708,"publishedVersion":252,"revision":59,"contentType":10710,"locale":27},{"sys":10707},{"type":12,"linkType":13,"id":14},{"sys":10709},{"id":20,"type":12,"linkType":21},{"sys":10711},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10713,"metaTitle":262,"metaDescription":263,"mainTitle":10714,"subtitle":282,"heroImage":10729,"ctaButton":305,"ctaLink":306},[261],{"data":10715,"content":10716,"nodeType":71},{},[10717,10723],{"data":10718,"content":10719,"nodeType":274},{},[10720],{"data":10721,"marks":10722,"value":273,"nodeType":79},{},[],{"data":10724,"content":10725,"nodeType":84},{},[10726],{"data":10727,"marks":10728,"value":281,"nodeType":79},{},[],{"metadata":10730,"sys":10733,"fields":10738},{"tags":10731,"concepts":10732},[],[],{"space":10734,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10736,"publishedVersion":59,"revision":22,"locale":27},{"sys":10735},{"type":12,"linkType":13,"id":14},{"sys":10737},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10739},{"url":297,"details":10740,"fileName":303,"contentType":304},{"size":299,"image":10741},{"width":301,"height":302},{"sys":10743,"fields":10746},{"id":10744,"createdAt":10745},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":10747,"slug":10748,"articleIntro":10747,"category":10749},"4558 - Intérêts courus","compte-4558-interets-courus",[10750],{"metadata":10751,"sys":10754,"fields":10761},{"tags":10752,"concepts":10753},[],[],{"space":10755,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10757,"publishedVersion":252,"revision":59,"contentType":10759,"locale":27},{"sys":10756},{"type":12,"linkType":13,"id":14},{"sys":10758},{"id":20,"type":12,"linkType":21},{"sys":10760},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10762,"metaTitle":262,"metaDescription":263,"mainTitle":10763,"subtitle":282,"heroImage":10778,"ctaButton":305,"ctaLink":306},[261],{"data":10764,"content":10765,"nodeType":71},{},[10766,10772],{"data":10767,"content":10768,"nodeType":274},{},[10769],{"data":10770,"marks":10771,"value":273,"nodeType":79},{},[],{"data":10773,"content":10774,"nodeType":84},{},[10775],{"data":10776,"marks":10777,"value":281,"nodeType":79},{},[],{"metadata":10779,"sys":10782,"fields":10787},{"tags":10780,"concepts":10781},[],[],{"space":10783,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10785,"publishedVersion":59,"revision":22,"locale":27},{"sys":10784},{"type":12,"linkType":13,"id":14},{"sys":10786},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10788},{"url":297,"details":10789,"fileName":303,"contentType":304},{"size":299,"image":10790},{"width":301,"height":302},{"sys":10792,"fields":10795},{"id":10793,"createdAt":10794},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":10796,"slug":10797,"articleIntro":10796,"category":10798},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[10799],{"metadata":10800,"sys":10803,"fields":10810},{"tags":10801,"concepts":10802},[],[],{"space":10804,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10806,"publishedVersion":252,"revision":59,"contentType":10808,"locale":27},{"sys":10805},{"type":12,"linkType":13,"id":14},{"sys":10807},{"id":20,"type":12,"linkType":21},{"sys":10809},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10811,"metaTitle":262,"metaDescription":263,"mainTitle":10812,"subtitle":282,"heroImage":10827,"ctaButton":305,"ctaLink":306},[261],{"data":10813,"content":10814,"nodeType":71},{},[10815,10821],{"data":10816,"content":10817,"nodeType":274},{},[10818],{"data":10819,"marks":10820,"value":273,"nodeType":79},{},[],{"data":10822,"content":10823,"nodeType":84},{},[10824],{"data":10825,"marks":10826,"value":281,"nodeType":79},{},[],{"metadata":10828,"sys":10831,"fields":10836},{"tags":10829,"concepts":10830},[],[],{"space":10832,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10834,"publishedVersion":59,"revision":22,"locale":27},{"sys":10833},{"type":12,"linkType":13,"id":14},{"sys":10835},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10837},{"url":297,"details":10838,"fileName":303,"contentType":304},{"size":299,"image":10839},{"width":301,"height":302},{"sys":10841,"fields":10844},{"id":10842,"createdAt":10843},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":10845,"slug":10846,"articleIntro":10845,"category":10847},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[10848],{"metadata":10849,"sys":10852,"fields":10859},{"tags":10850,"concepts":10851},[],[],{"space":10853,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10855,"publishedVersion":252,"revision":59,"contentType":10857,"locale":27},{"sys":10854},{"type":12,"linkType":13,"id":14},{"sys":10856},{"id":20,"type":12,"linkType":21},{"sys":10858},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10860,"metaTitle":262,"metaDescription":263,"mainTitle":10861,"subtitle":282,"heroImage":10876,"ctaButton":305,"ctaLink":306},[261],{"data":10862,"content":10863,"nodeType":71},{},[10864,10870],{"data":10865,"content":10866,"nodeType":274},{},[10867],{"data":10868,"marks":10869,"value":273,"nodeType":79},{},[],{"data":10871,"content":10872,"nodeType":84},{},[10873],{"data":10874,"marks":10875,"value":281,"nodeType":79},{},[],{"metadata":10877,"sys":10880,"fields":10885},{"tags":10878,"concepts":10879},[],[],{"space":10881,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10883,"publishedVersion":59,"revision":22,"locale":27},{"sys":10882},{"type":12,"linkType":13,"id":14},{"sys":10884},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10886},{"url":297,"details":10887,"fileName":303,"contentType":304},{"size":299,"image":10888},{"width":301,"height":302},{"sys":10890,"fields":10893},{"id":10891,"createdAt":10892},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":10894,"slug":10895,"articleIntro":10894,"category":10896},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[10897],{"metadata":10898,"sys":10901,"fields":10908},{"tags":10899,"concepts":10900},[],[],{"space":10902,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10904,"publishedVersion":252,"revision":59,"contentType":10906,"locale":27},{"sys":10903},{"type":12,"linkType":13,"id":14},{"sys":10905},{"id":20,"type":12,"linkType":21},{"sys":10907},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10909,"metaTitle":262,"metaDescription":263,"mainTitle":10910,"subtitle":282,"heroImage":10925,"ctaButton":305,"ctaLink":306},[261],{"data":10911,"content":10912,"nodeType":71},{},[10913,10919],{"data":10914,"content":10915,"nodeType":274},{},[10916],{"data":10917,"marks":10918,"value":273,"nodeType":79},{},[],{"data":10920,"content":10921,"nodeType":84},{},[10922],{"data":10923,"marks":10924,"value":281,"nodeType":79},{},[],{"metadata":10926,"sys":10929,"fields":10934},{"tags":10927,"concepts":10928},[],[],{"space":10930,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10932,"publishedVersion":59,"revision":22,"locale":27},{"sys":10931},{"type":12,"linkType":13,"id":14},{"sys":10933},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10935},{"url":297,"details":10936,"fileName":303,"contentType":304},{"size":299,"image":10937},{"width":301,"height":302},{"sys":10939,"fields":10942},{"id":10940,"createdAt":10941},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":10943,"slug":10944,"articleIntro":10943,"category":10945},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[10946],{"metadata":10947,"sys":10950,"fields":10957},{"tags":10948,"concepts":10949},[],[],{"space":10951,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":10953,"publishedVersion":252,"revision":59,"contentType":10955,"locale":27},{"sys":10952},{"type":12,"linkType":13,"id":14},{"sys":10954},{"id":20,"type":12,"linkType":21},{"sys":10956},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":10958,"metaTitle":262,"metaDescription":263,"mainTitle":10959,"subtitle":282,"heroImage":10974,"ctaButton":305,"ctaLink":306},[261],{"data":10960,"content":10961,"nodeType":71},{},[10962,10968],{"data":10963,"content":10964,"nodeType":274},{},[10965],{"data":10966,"marks":10967,"value":273,"nodeType":79},{},[],{"data":10969,"content":10970,"nodeType":84},{},[10971],{"data":10972,"marks":10973,"value":281,"nodeType":79},{},[],{"metadata":10975,"sys":10978,"fields":10983},{"tags":10976,"concepts":10977},[],[],{"space":10979,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":10981,"publishedVersion":59,"revision":22,"locale":27},{"sys":10980},{"type":12,"linkType":13,"id":14},{"sys":10982},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":10984},{"url":297,"details":10985,"fileName":303,"contentType":304},{"size":299,"image":10986},{"width":301,"height":302},{"sys":10988,"fields":10991},{"id":10989,"createdAt":10990},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":10992,"slug":10993,"articleIntro":10992,"category":10994},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[10995],{"metadata":10996,"sys":10999,"fields":11006},{"tags":10997,"concepts":10998},[],[],{"space":11000,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11002,"publishedVersion":252,"revision":59,"contentType":11004,"locale":27},{"sys":11001},{"type":12,"linkType":13,"id":14},{"sys":11003},{"id":20,"type":12,"linkType":21},{"sys":11005},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11007,"metaTitle":262,"metaDescription":263,"mainTitle":11008,"subtitle":282,"heroImage":11023,"ctaButton":305,"ctaLink":306},[261],{"data":11009,"content":11010,"nodeType":71},{},[11011,11017],{"data":11012,"content":11013,"nodeType":274},{},[11014],{"data":11015,"marks":11016,"value":273,"nodeType":79},{},[],{"data":11018,"content":11019,"nodeType":84},{},[11020],{"data":11021,"marks":11022,"value":281,"nodeType":79},{},[],{"metadata":11024,"sys":11027,"fields":11032},{"tags":11025,"concepts":11026},[],[],{"space":11028,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11030,"publishedVersion":59,"revision":22,"locale":27},{"sys":11029},{"type":12,"linkType":13,"id":14},{"sys":11031},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11033},{"url":297,"details":11034,"fileName":303,"contentType":304},{"size":299,"image":11035},{"width":301,"height":302},{"sys":11037,"fields":11040},{"id":11038,"createdAt":11039},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":11041,"slug":11042,"articleIntro":11041,"category":11043},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[11044],{"metadata":11045,"sys":11048,"fields":11055},{"tags":11046,"concepts":11047},[],[],{"space":11049,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11051,"publishedVersion":252,"revision":59,"contentType":11053,"locale":27},{"sys":11050},{"type":12,"linkType":13,"id":14},{"sys":11052},{"id":20,"type":12,"linkType":21},{"sys":11054},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11056,"metaTitle":262,"metaDescription":263,"mainTitle":11057,"subtitle":282,"heroImage":11072,"ctaButton":305,"ctaLink":306},[261],{"data":11058,"content":11059,"nodeType":71},{},[11060,11066],{"data":11061,"content":11062,"nodeType":274},{},[11063],{"data":11064,"marks":11065,"value":273,"nodeType":79},{},[],{"data":11067,"content":11068,"nodeType":84},{},[11069],{"data":11070,"marks":11071,"value":281,"nodeType":79},{},[],{"metadata":11073,"sys":11076,"fields":11081},{"tags":11074,"concepts":11075},[],[],{"space":11077,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11079,"publishedVersion":59,"revision":22,"locale":27},{"sys":11078},{"type":12,"linkType":13,"id":14},{"sys":11080},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11082},{"url":297,"details":11083,"fileName":303,"contentType":304},{"size":299,"image":11084},{"width":301,"height":302},{"sys":11086,"fields":11089},{"id":11087,"createdAt":11088},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":11090,"slug":11091,"articleIntro":-1,"category":11092},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[11093],{"metadata":11094,"sys":11097,"fields":11104},{"tags":11095,"concepts":11096},[],[],{"space":11098,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11100,"publishedVersion":252,"revision":59,"contentType":11102,"locale":27},{"sys":11099},{"type":12,"linkType":13,"id":14},{"sys":11101},{"id":20,"type":12,"linkType":21},{"sys":11103},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11105,"metaTitle":262,"metaDescription":263,"mainTitle":11106,"subtitle":282,"heroImage":11121,"ctaButton":305,"ctaLink":306},[261],{"data":11107,"content":11108,"nodeType":71},{},[11109,11115],{"data":11110,"content":11111,"nodeType":274},{},[11112],{"data":11113,"marks":11114,"value":273,"nodeType":79},{},[],{"data":11116,"content":11117,"nodeType":84},{},[11118],{"data":11119,"marks":11120,"value":281,"nodeType":79},{},[],{"metadata":11122,"sys":11125,"fields":11130},{"tags":11123,"concepts":11124},[],[],{"space":11126,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11128,"publishedVersion":59,"revision":22,"locale":27},{"sys":11127},{"type":12,"linkType":13,"id":14},{"sys":11129},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11131},{"url":297,"details":11132,"fileName":303,"contentType":304},{"size":299,"image":11133},{"width":301,"height":302},{"sys":11135,"fields":11138},{"id":11136,"createdAt":11137},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":11139,"slug":11140,"articleIntro":-1,"category":11141},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[11142],{"metadata":11143,"sys":11146,"fields":11153},{"tags":11144,"concepts":11145},[],[],{"space":11147,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11149,"publishedVersion":252,"revision":59,"contentType":11151,"locale":27},{"sys":11148},{"type":12,"linkType":13,"id":14},{"sys":11150},{"id":20,"type":12,"linkType":21},{"sys":11152},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11154,"metaTitle":262,"metaDescription":263,"mainTitle":11155,"subtitle":282,"heroImage":11170,"ctaButton":305,"ctaLink":306},[261],{"data":11156,"content":11157,"nodeType":71},{},[11158,11164],{"data":11159,"content":11160,"nodeType":274},{},[11161],{"data":11162,"marks":11163,"value":273,"nodeType":79},{},[],{"data":11165,"content":11166,"nodeType":84},{},[11167],{"data":11168,"marks":11169,"value":281,"nodeType":79},{},[],{"metadata":11171,"sys":11174,"fields":11179},{"tags":11172,"concepts":11173},[],[],{"space":11175,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11177,"publishedVersion":59,"revision":22,"locale":27},{"sys":11176},{"type":12,"linkType":13,"id":14},{"sys":11178},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11180},{"url":297,"details":11181,"fileName":303,"contentType":304},{"size":299,"image":11182},{"width":301,"height":302},{"sys":11184,"fields":11187},{"id":11185,"createdAt":11186},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":11188,"slug":11189,"articleIntro":11188,"category":11190},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[11191],{"metadata":11192,"sys":11195,"fields":11202},{"tags":11193,"concepts":11194},[],[],{"space":11196,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11198,"publishedVersion":252,"revision":59,"contentType":11200,"locale":27},{"sys":11197},{"type":12,"linkType":13,"id":14},{"sys":11199},{"id":20,"type":12,"linkType":21},{"sys":11201},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11203,"metaTitle":262,"metaDescription":263,"mainTitle":11204,"subtitle":282,"heroImage":11219,"ctaButton":305,"ctaLink":306},[261],{"data":11205,"content":11206,"nodeType":71},{},[11207,11213],{"data":11208,"content":11209,"nodeType":274},{},[11210],{"data":11211,"marks":11212,"value":273,"nodeType":79},{},[],{"data":11214,"content":11215,"nodeType":84},{},[11216],{"data":11217,"marks":11218,"value":281,"nodeType":79},{},[],{"metadata":11220,"sys":11223,"fields":11228},{"tags":11221,"concepts":11222},[],[],{"space":11224,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11226,"publishedVersion":59,"revision":22,"locale":27},{"sys":11225},{"type":12,"linkType":13,"id":14},{"sys":11227},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11229},{"url":297,"details":11230,"fileName":303,"contentType":304},{"size":299,"image":11231},{"width":301,"height":302},{"sys":11233,"fields":11236},{"id":11234,"createdAt":11235},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11237,"slug":11238,"articleIntro":11237,"category":11239},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11240],{"metadata":11241,"sys":11244,"fields":11251},{"tags":11242,"concepts":11243},[],[],{"space":11245,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11247,"publishedVersion":252,"revision":59,"contentType":11249,"locale":27},{"sys":11246},{"type":12,"linkType":13,"id":14},{"sys":11248},{"id":20,"type":12,"linkType":21},{"sys":11250},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11252,"metaTitle":262,"metaDescription":263,"mainTitle":11253,"subtitle":282,"heroImage":11268,"ctaButton":305,"ctaLink":306},[261],{"data":11254,"content":11255,"nodeType":71},{},[11256,11262],{"data":11257,"content":11258,"nodeType":274},{},[11259],{"data":11260,"marks":11261,"value":273,"nodeType":79},{},[],{"data":11263,"content":11264,"nodeType":84},{},[11265],{"data":11266,"marks":11267,"value":281,"nodeType":79},{},[],{"metadata":11269,"sys":11272,"fields":11277},{"tags":11270,"concepts":11271},[],[],{"space":11273,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11275,"publishedVersion":59,"revision":22,"locale":27},{"sys":11274},{"type":12,"linkType":13,"id":14},{"sys":11276},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11278},{"url":297,"details":11279,"fileName":303,"contentType":304},{"size":299,"image":11280},{"width":301,"height":302},{"sys":11282,"fields":11285},{"id":11283,"createdAt":11284},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":11286,"slug":11287,"articleIntro":-1,"category":11288},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[11289],{"metadata":11290,"sys":11293,"fields":11300},{"tags":11291,"concepts":11292},[],[],{"space":11294,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11296,"publishedVersion":252,"revision":59,"contentType":11298,"locale":27},{"sys":11295},{"type":12,"linkType":13,"id":14},{"sys":11297},{"id":20,"type":12,"linkType":21},{"sys":11299},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11301,"metaTitle":262,"metaDescription":263,"mainTitle":11302,"subtitle":282,"heroImage":11317,"ctaButton":305,"ctaLink":306},[261],{"data":11303,"content":11304,"nodeType":71},{},[11305,11311],{"data":11306,"content":11307,"nodeType":274},{},[11308],{"data":11309,"marks":11310,"value":273,"nodeType":79},{},[],{"data":11312,"content":11313,"nodeType":84},{},[11314],{"data":11315,"marks":11316,"value":281,"nodeType":79},{},[],{"metadata":11318,"sys":11321,"fields":11326},{"tags":11319,"concepts":11320},[],[],{"space":11322,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11324,"publishedVersion":59,"revision":22,"locale":27},{"sys":11323},{"type":12,"linkType":13,"id":14},{"sys":11325},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11327},{"url":297,"details":11328,"fileName":303,"contentType":304},{"size":299,"image":11329},{"width":301,"height":302},{"sys":11331,"fields":11334},{"id":11332,"createdAt":11333},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":11335,"slug":11336,"articleIntro":11335,"category":11337},"Classe 15 - Provisions","classe-15-provisions",[11338],{"metadata":11339,"sys":11342,"fields":11349},{"tags":11340,"concepts":11341},[],[],{"space":11343,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11345,"publishedVersion":252,"revision":59,"contentType":11347,"locale":27},{"sys":11344},{"type":12,"linkType":13,"id":14},{"sys":11346},{"id":20,"type":12,"linkType":21},{"sys":11348},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11350,"metaTitle":262,"metaDescription":263,"mainTitle":11351,"subtitle":282,"heroImage":11366,"ctaButton":305,"ctaLink":306},[261],{"data":11352,"content":11353,"nodeType":71},{},[11354,11360],{"data":11355,"content":11356,"nodeType":274},{},[11357],{"data":11358,"marks":11359,"value":273,"nodeType":79},{},[],{"data":11361,"content":11362,"nodeType":84},{},[11363],{"data":11364,"marks":11365,"value":281,"nodeType":79},{},[],{"metadata":11367,"sys":11370,"fields":11375},{"tags":11368,"concepts":11369},[],[],{"space":11371,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11373,"publishedVersion":59,"revision":22,"locale":27},{"sys":11372},{"type":12,"linkType":13,"id":14},{"sys":11374},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11376},{"url":297,"details":11377,"fileName":303,"contentType":304},{"size":299,"image":11378},{"width":301,"height":302},{"sys":11380,"fields":11383},{"id":11381,"createdAt":11382},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":11384,"slug":11385,"articleIntro":11384,"category":11386},"Compte 2131 - Bâtiments","compte-2131-batiments",[11387],{"metadata":11388,"sys":11391,"fields":11398},{"tags":11389,"concepts":11390},[],[],{"space":11392,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11394,"publishedVersion":252,"revision":59,"contentType":11396,"locale":27},{"sys":11393},{"type":12,"linkType":13,"id":14},{"sys":11395},{"id":20,"type":12,"linkType":21},{"sys":11397},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11399,"metaTitle":262,"metaDescription":263,"mainTitle":11400,"subtitle":282,"heroImage":11415,"ctaButton":305,"ctaLink":306},[261],{"data":11401,"content":11402,"nodeType":71},{},[11403,11409],{"data":11404,"content":11405,"nodeType":274},{},[11406],{"data":11407,"marks":11408,"value":273,"nodeType":79},{},[],{"data":11410,"content":11411,"nodeType":84},{},[11412],{"data":11413,"marks":11414,"value":281,"nodeType":79},{},[],{"metadata":11416,"sys":11419,"fields":11424},{"tags":11417,"concepts":11418},[],[],{"space":11420,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11422,"publishedVersion":59,"revision":22,"locale":27},{"sys":11421},{"type":12,"linkType":13,"id":14},{"sys":11423},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11425},{"url":297,"details":11426,"fileName":303,"contentType":304},{"size":299,"image":11427},{"width":301,"height":302},{"sys":11429,"fields":11432},{"id":11430,"createdAt":11431},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":11433,"slug":11434,"articleIntro":11433,"category":11435},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[11436],{"metadata":11437,"sys":11440,"fields":11447},{"tags":11438,"concepts":11439},[],[],{"space":11441,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11443,"publishedVersion":252,"revision":59,"contentType":11445,"locale":27},{"sys":11442},{"type":12,"linkType":13,"id":14},{"sys":11444},{"id":20,"type":12,"linkType":21},{"sys":11446},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11448,"metaTitle":262,"metaDescription":263,"mainTitle":11449,"subtitle":282,"heroImage":11464,"ctaButton":305,"ctaLink":306},[261],{"data":11450,"content":11451,"nodeType":71},{},[11452,11458],{"data":11453,"content":11454,"nodeType":274},{},[11455],{"data":11456,"marks":11457,"value":273,"nodeType":79},{},[],{"data":11459,"content":11460,"nodeType":84},{},[11461],{"data":11462,"marks":11463,"value":281,"nodeType":79},{},[],{"metadata":11465,"sys":11468,"fields":11473},{"tags":11466,"concepts":11467},[],[],{"space":11469,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11471,"publishedVersion":59,"revision":22,"locale":27},{"sys":11470},{"type":12,"linkType":13,"id":14},{"sys":11472},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11474},{"url":297,"details":11475,"fileName":303,"contentType":304},{"size":299,"image":11476},{"width":301,"height":302},{"sys":11478,"fields":11481},{"id":11479,"createdAt":11480},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":11482,"slug":11483,"articleIntro":11482,"category":11484},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[11485],{"metadata":11486,"sys":11489,"fields":11496},{"tags":11487,"concepts":11488},[],[],{"space":11490,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11492,"publishedVersion":252,"revision":59,"contentType":11494,"locale":27},{"sys":11491},{"type":12,"linkType":13,"id":14},{"sys":11493},{"id":20,"type":12,"linkType":21},{"sys":11495},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11497,"metaTitle":262,"metaDescription":263,"mainTitle":11498,"subtitle":282,"heroImage":11513,"ctaButton":305,"ctaLink":306},[261],{"data":11499,"content":11500,"nodeType":71},{},[11501,11507],{"data":11502,"content":11503,"nodeType":274},{},[11504],{"data":11505,"marks":11506,"value":273,"nodeType":79},{},[],{"data":11508,"content":11509,"nodeType":84},{},[11510],{"data":11511,"marks":11512,"value":281,"nodeType":79},{},[],{"metadata":11514,"sys":11517,"fields":11522},{"tags":11515,"concepts":11516},[],[],{"space":11518,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11520,"publishedVersion":59,"revision":22,"locale":27},{"sys":11519},{"type":12,"linkType":13,"id":14},{"sys":11521},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11523},{"url":297,"details":11524,"fileName":303,"contentType":304},{"size":299,"image":11525},{"width":301,"height":302},{"sys":11527,"fields":11530},{"id":11528,"createdAt":11529},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":11531,"slug":11532,"articleIntro":11531,"category":11533},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[11534],{"metadata":11535,"sys":11538,"fields":11545},{"tags":11536,"concepts":11537},[],[],{"space":11539,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11541,"publishedVersion":252,"revision":59,"contentType":11543,"locale":27},{"sys":11540},{"type":12,"linkType":13,"id":14},{"sys":11542},{"id":20,"type":12,"linkType":21},{"sys":11544},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11546,"metaTitle":262,"metaDescription":263,"mainTitle":11547,"subtitle":282,"heroImage":11562,"ctaButton":305,"ctaLink":306},[261],{"data":11548,"content":11549,"nodeType":71},{},[11550,11556],{"data":11551,"content":11552,"nodeType":274},{},[11553],{"data":11554,"marks":11555,"value":273,"nodeType":79},{},[],{"data":11557,"content":11558,"nodeType":84},{},[11559],{"data":11560,"marks":11561,"value":281,"nodeType":79},{},[],{"metadata":11563,"sys":11566,"fields":11571},{"tags":11564,"concepts":11565},[],[],{"space":11567,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11569,"publishedVersion":59,"revision":22,"locale":27},{"sys":11568},{"type":12,"linkType":13,"id":14},{"sys":11570},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11572},{"url":297,"details":11573,"fileName":303,"contentType":304},{"size":299,"image":11574},{"width":301,"height":302},{"sys":11576,"fields":11579},{"id":11577,"createdAt":11578},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":11580,"slug":11581,"articleIntro":11580,"category":11582},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[11583],{"metadata":11584,"sys":11587,"fields":11594},{"tags":11585,"concepts":11586},[],[],{"space":11588,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11590,"publishedVersion":252,"revision":59,"contentType":11592,"locale":27},{"sys":11589},{"type":12,"linkType":13,"id":14},{"sys":11591},{"id":20,"type":12,"linkType":21},{"sys":11593},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11595,"metaTitle":262,"metaDescription":263,"mainTitle":11596,"subtitle":282,"heroImage":11611,"ctaButton":305,"ctaLink":306},[261],{"data":11597,"content":11598,"nodeType":71},{},[11599,11605],{"data":11600,"content":11601,"nodeType":274},{},[11602],{"data":11603,"marks":11604,"value":273,"nodeType":79},{},[],{"data":11606,"content":11607,"nodeType":84},{},[11608],{"data":11609,"marks":11610,"value":281,"nodeType":79},{},[],{"metadata":11612,"sys":11615,"fields":11620},{"tags":11613,"concepts":11614},[],[],{"space":11616,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11618,"publishedVersion":59,"revision":22,"locale":27},{"sys":11617},{"type":12,"linkType":13,"id":14},{"sys":11619},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11621},{"url":297,"details":11622,"fileName":303,"contentType":304},{"size":299,"image":11623},{"width":301,"height":302},{"sys":11625,"fields":11628},{"id":11626,"createdAt":11627},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":11629,"slug":11630,"articleIntro":11629,"category":11631},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[11632],{"metadata":11633,"sys":11636,"fields":11643},{"tags":11634,"concepts":11635},[],[],{"space":11637,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11639,"publishedVersion":252,"revision":59,"contentType":11641,"locale":27},{"sys":11638},{"type":12,"linkType":13,"id":14},{"sys":11640},{"id":20,"type":12,"linkType":21},{"sys":11642},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11644,"metaTitle":262,"metaDescription":263,"mainTitle":11645,"subtitle":282,"heroImage":11660,"ctaButton":305,"ctaLink":306},[261],{"data":11646,"content":11647,"nodeType":71},{},[11648,11654],{"data":11649,"content":11650,"nodeType":274},{},[11651],{"data":11652,"marks":11653,"value":273,"nodeType":79},{},[],{"data":11655,"content":11656,"nodeType":84},{},[11657],{"data":11658,"marks":11659,"value":281,"nodeType":79},{},[],{"metadata":11661,"sys":11664,"fields":11669},{"tags":11662,"concepts":11663},[],[],{"space":11665,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11667,"publishedVersion":59,"revision":22,"locale":27},{"sys":11666},{"type":12,"linkType":13,"id":14},{"sys":11668},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11670},{"url":297,"details":11671,"fileName":303,"contentType":304},{"size":299,"image":11672},{"width":301,"height":302},{"sys":11674,"fields":11677},{"id":11675,"createdAt":11676},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":11678,"slug":11679,"articleIntro":11678,"category":11680},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[11681],{"metadata":11682,"sys":11685,"fields":11692},{"tags":11683,"concepts":11684},[],[],{"space":11686,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11688,"publishedVersion":252,"revision":59,"contentType":11690,"locale":27},{"sys":11687},{"type":12,"linkType":13,"id":14},{"sys":11689},{"id":20,"type":12,"linkType":21},{"sys":11691},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11693,"metaTitle":262,"metaDescription":263,"mainTitle":11694,"subtitle":282,"heroImage":11709,"ctaButton":305,"ctaLink":306},[261],{"data":11695,"content":11696,"nodeType":71},{},[11697,11703],{"data":11698,"content":11699,"nodeType":274},{},[11700],{"data":11701,"marks":11702,"value":273,"nodeType":79},{},[],{"data":11704,"content":11705,"nodeType":84},{},[11706],{"data":11707,"marks":11708,"value":281,"nodeType":79},{},[],{"metadata":11710,"sys":11713,"fields":11718},{"tags":11711,"concepts":11712},[],[],{"space":11714,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11716,"publishedVersion":59,"revision":22,"locale":27},{"sys":11715},{"type":12,"linkType":13,"id":14},{"sys":11717},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11719},{"url":297,"details":11720,"fileName":303,"contentType":304},{"size":299,"image":11721},{"width":301,"height":302},{"sys":11723,"fields":11726},{"id":11724,"createdAt":11725},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11727,"slug":11728,"articleIntro":11727,"category":11729},"4886 - Charges","compte-4886-charges",[11730],{"metadata":11731,"sys":11734,"fields":11741},{"tags":11732,"concepts":11733},[],[],{"space":11735,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11737,"publishedVersion":252,"revision":59,"contentType":11739,"locale":27},{"sys":11736},{"type":12,"linkType":13,"id":14},{"sys":11738},{"id":20,"type":12,"linkType":21},{"sys":11740},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11742,"metaTitle":262,"metaDescription":263,"mainTitle":11743,"subtitle":282,"heroImage":11758,"ctaButton":305,"ctaLink":306},[261],{"data":11744,"content":11745,"nodeType":71},{},[11746,11752],{"data":11747,"content":11748,"nodeType":274},{},[11749],{"data":11750,"marks":11751,"value":273,"nodeType":79},{},[],{"data":11753,"content":11754,"nodeType":84},{},[11755],{"data":11756,"marks":11757,"value":281,"nodeType":79},{},[],{"metadata":11759,"sys":11762,"fields":11767},{"tags":11760,"concepts":11761},[],[],{"space":11763,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11765,"publishedVersion":59,"revision":22,"locale":27},{"sys":11764},{"type":12,"linkType":13,"id":14},{"sys":11766},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11768},{"url":297,"details":11769,"fileName":303,"contentType":304},{"size":299,"image":11770},{"width":301,"height":302},{"sys":11772,"fields":11775},{"id":11773,"createdAt":11774},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":11776,"slug":11777,"articleIntro":11776,"category":11778},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[11779],{"metadata":11780,"sys":11783,"fields":11790},{"tags":11781,"concepts":11782},[],[],{"space":11784,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11786,"publishedVersion":252,"revision":59,"contentType":11788,"locale":27},{"sys":11785},{"type":12,"linkType":13,"id":14},{"sys":11787},{"id":20,"type":12,"linkType":21},{"sys":11789},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11791,"metaTitle":262,"metaDescription":263,"mainTitle":11792,"subtitle":282,"heroImage":11807,"ctaButton":305,"ctaLink":306},[261],{"data":11793,"content":11794,"nodeType":71},{},[11795,11801],{"data":11796,"content":11797,"nodeType":274},{},[11798],{"data":11799,"marks":11800,"value":273,"nodeType":79},{},[],{"data":11802,"content":11803,"nodeType":84},{},[11804],{"data":11805,"marks":11806,"value":281,"nodeType":79},{},[],{"metadata":11808,"sys":11811,"fields":11816},{"tags":11809,"concepts":11810},[],[],{"space":11812,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11814,"publishedVersion":59,"revision":22,"locale":27},{"sys":11813},{"type":12,"linkType":13,"id":14},{"sys":11815},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11817},{"url":297,"details":11818,"fileName":303,"contentType":304},{"size":299,"image":11819},{"width":301,"height":302},{"sys":11821,"fields":11824},{"id":11822,"createdAt":11823},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":11825,"slug":11826,"articleIntro":-1,"category":11827},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[11828],{"metadata":11829,"sys":11832,"fields":11839},{"tags":11830,"concepts":11831},[],[],{"space":11833,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11835,"publishedVersion":252,"revision":59,"contentType":11837,"locale":27},{"sys":11834},{"type":12,"linkType":13,"id":14},{"sys":11836},{"id":20,"type":12,"linkType":21},{"sys":11838},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11840,"metaTitle":262,"metaDescription":263,"mainTitle":11841,"subtitle":282,"heroImage":11856,"ctaButton":305,"ctaLink":306},[261],{"data":11842,"content":11843,"nodeType":71},{},[11844,11850],{"data":11845,"content":11846,"nodeType":274},{},[11847],{"data":11848,"marks":11849,"value":273,"nodeType":79},{},[],{"data":11851,"content":11852,"nodeType":84},{},[11853],{"data":11854,"marks":11855,"value":281,"nodeType":79},{},[],{"metadata":11857,"sys":11860,"fields":11865},{"tags":11858,"concepts":11859},[],[],{"space":11861,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11863,"publishedVersion":59,"revision":22,"locale":27},{"sys":11862},{"type":12,"linkType":13,"id":14},{"sys":11864},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11866},{"url":297,"details":11867,"fileName":303,"contentType":304},{"size":299,"image":11868},{"width":301,"height":302},{"sys":11870,"fields":11873},{"id":11871,"createdAt":11872},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":11874,"slug":11875,"articleIntro":-1,"category":11876},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[11877],{"metadata":11878,"sys":11881,"fields":11888},{"tags":11879,"concepts":11880},[],[],{"space":11882,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11884,"publishedVersion":252,"revision":59,"contentType":11886,"locale":27},{"sys":11883},{"type":12,"linkType":13,"id":14},{"sys":11885},{"id":20,"type":12,"linkType":21},{"sys":11887},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11889,"metaTitle":262,"metaDescription":263,"mainTitle":11890,"subtitle":282,"heroImage":11905,"ctaButton":305,"ctaLink":306},[261],{"data":11891,"content":11892,"nodeType":71},{},[11893,11899],{"data":11894,"content":11895,"nodeType":274},{},[11896],{"data":11897,"marks":11898,"value":273,"nodeType":79},{},[],{"data":11900,"content":11901,"nodeType":84},{},[11902],{"data":11903,"marks":11904,"value":281,"nodeType":79},{},[],{"metadata":11906,"sys":11909,"fields":11914},{"tags":11907,"concepts":11908},[],[],{"space":11910,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11912,"publishedVersion":59,"revision":22,"locale":27},{"sys":11911},{"type":12,"linkType":13,"id":14},{"sys":11913},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11915},{"url":297,"details":11916,"fileName":303,"contentType":304},{"size":299,"image":11917},{"width":301,"height":302},{"sys":11919,"fields":11922},{"id":11920,"createdAt":11921},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":11923,"slug":11924,"articleIntro":-1,"category":11925},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[11926],{"metadata":11927,"sys":11930,"fields":11937},{"tags":11928,"concepts":11929},[],[],{"space":11931,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11933,"publishedVersion":252,"revision":59,"contentType":11935,"locale":27},{"sys":11932},{"type":12,"linkType":13,"id":14},{"sys":11934},{"id":20,"type":12,"linkType":21},{"sys":11936},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11938,"metaTitle":262,"metaDescription":263,"mainTitle":11939,"subtitle":282,"heroImage":11954,"ctaButton":305,"ctaLink":306},[261],{"data":11940,"content":11941,"nodeType":71},{},[11942,11948],{"data":11943,"content":11944,"nodeType":274},{},[11945],{"data":11946,"marks":11947,"value":273,"nodeType":79},{},[],{"data":11949,"content":11950,"nodeType":84},{},[11951],{"data":11952,"marks":11953,"value":281,"nodeType":79},{},[],{"metadata":11955,"sys":11958,"fields":11963},{"tags":11956,"concepts":11957},[],[],{"space":11959,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":11961,"publishedVersion":59,"revision":22,"locale":27},{"sys":11960},{"type":12,"linkType":13,"id":14},{"sys":11962},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":11964},{"url":297,"details":11965,"fileName":303,"contentType":304},{"size":299,"image":11966},{"width":301,"height":302},{"sys":11968,"fields":11971},{"id":11969,"createdAt":11970},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":11972,"slug":11973,"articleIntro":11974,"category":11975},"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.",[11976],{"metadata":11977,"sys":11980,"fields":11987},{"tags":11978,"concepts":11979},[],[],{"space":11981,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":11983,"publishedVersion":252,"revision":59,"contentType":11985,"locale":27},{"sys":11982},{"type":12,"linkType":13,"id":14},{"sys":11984},{"id":20,"type":12,"linkType":21},{"sys":11986},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":11988,"metaTitle":262,"metaDescription":263,"mainTitle":11989,"subtitle":282,"heroImage":12004,"ctaButton":305,"ctaLink":306},[261],{"data":11990,"content":11991,"nodeType":71},{},[11992,11998],{"data":11993,"content":11994,"nodeType":274},{},[11995],{"data":11996,"marks":11997,"value":273,"nodeType":79},{},[],{"data":11999,"content":12000,"nodeType":84},{},[12001],{"data":12002,"marks":12003,"value":281,"nodeType":79},{},[],{"metadata":12005,"sys":12008,"fields":12013},{"tags":12006,"concepts":12007},[],[],{"space":12009,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12011,"publishedVersion":59,"revision":22,"locale":27},{"sys":12010},{"type":12,"linkType":13,"id":14},{"sys":12012},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12014},{"url":297,"details":12015,"fileName":303,"contentType":304},{"size":299,"image":12016},{"width":301,"height":302},{"sys":12018,"fields":12021},{"id":12019,"createdAt":12020},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":12022,"slug":12023,"articleIntro":12024,"category":12025},"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.",[12026],{"metadata":12027,"sys":12030,"fields":12037},{"tags":12028,"concepts":12029},[],[],{"space":12031,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12033,"publishedVersion":252,"revision":59,"contentType":12035,"locale":27},{"sys":12032},{"type":12,"linkType":13,"id":14},{"sys":12034},{"id":20,"type":12,"linkType":21},{"sys":12036},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12038,"metaTitle":262,"metaDescription":263,"mainTitle":12039,"subtitle":282,"heroImage":12054,"ctaButton":305,"ctaLink":306},[261],{"data":12040,"content":12041,"nodeType":71},{},[12042,12048],{"data":12043,"content":12044,"nodeType":274},{},[12045],{"data":12046,"marks":12047,"value":273,"nodeType":79},{},[],{"data":12049,"content":12050,"nodeType":84},{},[12051],{"data":12052,"marks":12053,"value":281,"nodeType":79},{},[],{"metadata":12055,"sys":12058,"fields":12063},{"tags":12056,"concepts":12057},[],[],{"space":12059,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12061,"publishedVersion":59,"revision":22,"locale":27},{"sys":12060},{"type":12,"linkType":13,"id":14},{"sys":12062},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12064},{"url":297,"details":12065,"fileName":303,"contentType":304},{"size":299,"image":12066},{"width":301,"height":302},{"sys":12068,"fields":12071},{"id":12069,"createdAt":12070},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":12072,"slug":12073,"articleIntro":12074,"category":12075},"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.",[12076],{"metadata":12077,"sys":12080,"fields":12087},{"tags":12078,"concepts":12079},[],[],{"space":12081,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12083,"publishedVersion":252,"revision":59,"contentType":12085,"locale":27},{"sys":12082},{"type":12,"linkType":13,"id":14},{"sys":12084},{"id":20,"type":12,"linkType":21},{"sys":12086},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12088,"metaTitle":262,"metaDescription":263,"mainTitle":12089,"subtitle":282,"heroImage":12104,"ctaButton":305,"ctaLink":306},[261],{"data":12090,"content":12091,"nodeType":71},{},[12092,12098],{"data":12093,"content":12094,"nodeType":274},{},[12095],{"data":12096,"marks":12097,"value":273,"nodeType":79},{},[],{"data":12099,"content":12100,"nodeType":84},{},[12101],{"data":12102,"marks":12103,"value":281,"nodeType":79},{},[],{"metadata":12105,"sys":12108,"fields":12113},{"tags":12106,"concepts":12107},[],[],{"space":12109,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12111,"publishedVersion":59,"revision":22,"locale":27},{"sys":12110},{"type":12,"linkType":13,"id":14},{"sys":12112},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12114},{"url":297,"details":12115,"fileName":303,"contentType":304},{"size":299,"image":12116},{"width":301,"height":302},{"sys":12118,"fields":12121},{"id":12119,"createdAt":12120},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":12122,"slug":12123,"articleIntro":12122,"category":12124},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[12125],{"metadata":12126,"sys":12129,"fields":12136},{"tags":12127,"concepts":12128},[],[],{"space":12130,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12132,"publishedVersion":252,"revision":59,"contentType":12134,"locale":27},{"sys":12131},{"type":12,"linkType":13,"id":14},{"sys":12133},{"id":20,"type":12,"linkType":21},{"sys":12135},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12137,"metaTitle":262,"metaDescription":263,"mainTitle":12138,"subtitle":282,"heroImage":12153,"ctaButton":305,"ctaLink":306},[261],{"data":12139,"content":12140,"nodeType":71},{},[12141,12147],{"data":12142,"content":12143,"nodeType":274},{},[12144],{"data":12145,"marks":12146,"value":273,"nodeType":79},{},[],{"data":12148,"content":12149,"nodeType":84},{},[12150],{"data":12151,"marks":12152,"value":281,"nodeType":79},{},[],{"metadata":12154,"sys":12157,"fields":12162},{"tags":12155,"concepts":12156},[],[],{"space":12158,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12160,"publishedVersion":59,"revision":22,"locale":27},{"sys":12159},{"type":12,"linkType":13,"id":14},{"sys":12161},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12163},{"url":297,"details":12164,"fileName":303,"contentType":304},{"size":299,"image":12165},{"width":301,"height":302},{"sys":12167,"fields":12170},{"id":12168,"createdAt":12169},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":12171,"slug":12172,"articleIntro":12171,"category":12173},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[12174],{"metadata":12175,"sys":12178,"fields":12185},{"tags":12176,"concepts":12177},[],[],{"space":12179,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12181,"publishedVersion":252,"revision":59,"contentType":12183,"locale":27},{"sys":12180},{"type":12,"linkType":13,"id":14},{"sys":12182},{"id":20,"type":12,"linkType":21},{"sys":12184},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12186,"metaTitle":262,"metaDescription":263,"mainTitle":12187,"subtitle":282,"heroImage":12202,"ctaButton":305,"ctaLink":306},[261],{"data":12188,"content":12189,"nodeType":71},{},[12190,12196],{"data":12191,"content":12192,"nodeType":274},{},[12193],{"data":12194,"marks":12195,"value":273,"nodeType":79},{},[],{"data":12197,"content":12198,"nodeType":84},{},[12199],{"data":12200,"marks":12201,"value":281,"nodeType":79},{},[],{"metadata":12203,"sys":12206,"fields":12211},{"tags":12204,"concepts":12205},[],[],{"space":12207,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12209,"publishedVersion":59,"revision":22,"locale":27},{"sys":12208},{"type":12,"linkType":13,"id":14},{"sys":12210},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12212},{"url":297,"details":12213,"fileName":303,"contentType":304},{"size":299,"image":12214},{"width":301,"height":302},{"sys":12216,"fields":12219},{"id":12217,"createdAt":12218},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":12220,"slug":12221,"articleIntro":12220,"category":12222},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[12223],{"metadata":12224,"sys":12227,"fields":12234},{"tags":12225,"concepts":12226},[],[],{"space":12228,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12230,"publishedVersion":252,"revision":59,"contentType":12232,"locale":27},{"sys":12229},{"type":12,"linkType":13,"id":14},{"sys":12231},{"id":20,"type":12,"linkType":21},{"sys":12233},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12235,"metaTitle":262,"metaDescription":263,"mainTitle":12236,"subtitle":282,"heroImage":12251,"ctaButton":305,"ctaLink":306},[261],{"data":12237,"content":12238,"nodeType":71},{},[12239,12245],{"data":12240,"content":12241,"nodeType":274},{},[12242],{"data":12243,"marks":12244,"value":273,"nodeType":79},{},[],{"data":12246,"content":12247,"nodeType":84},{},[12248],{"data":12249,"marks":12250,"value":281,"nodeType":79},{},[],{"metadata":12252,"sys":12255,"fields":12260},{"tags":12253,"concepts":12254},[],[],{"space":12256,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12258,"publishedVersion":59,"revision":22,"locale":27},{"sys":12257},{"type":12,"linkType":13,"id":14},{"sys":12259},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12261},{"url":297,"details":12262,"fileName":303,"contentType":304},{"size":299,"image":12263},{"width":301,"height":302},{"sys":12265,"fields":12268},{"id":12266,"createdAt":12267},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":12269,"slug":12270,"articleIntro":12269,"category":12271},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[12272],{"metadata":12273,"sys":12276,"fields":12283},{"tags":12274,"concepts":12275},[],[],{"space":12277,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12279,"publishedVersion":252,"revision":59,"contentType":12281,"locale":27},{"sys":12278},{"type":12,"linkType":13,"id":14},{"sys":12280},{"id":20,"type":12,"linkType":21},{"sys":12282},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12284,"metaTitle":262,"metaDescription":263,"mainTitle":12285,"subtitle":282,"heroImage":12300,"ctaButton":305,"ctaLink":306},[261],{"data":12286,"content":12287,"nodeType":71},{},[12288,12294],{"data":12289,"content":12290,"nodeType":274},{},[12291],{"data":12292,"marks":12293,"value":273,"nodeType":79},{},[],{"data":12295,"content":12296,"nodeType":84},{},[12297],{"data":12298,"marks":12299,"value":281,"nodeType":79},{},[],{"metadata":12301,"sys":12304,"fields":12309},{"tags":12302,"concepts":12303},[],[],{"space":12305,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12307,"publishedVersion":59,"revision":22,"locale":27},{"sys":12306},{"type":12,"linkType":13,"id":14},{"sys":12308},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12310},{"url":297,"details":12311,"fileName":303,"contentType":304},{"size":299,"image":12312},{"width":301,"height":302},{"sys":12314,"fields":12317},{"id":12315,"createdAt":12316},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":12318,"slug":12319,"articleIntro":12318,"category":12320},"Compte 101 - Capital","compte-101-capital",[12321],{"metadata":12322,"sys":12325,"fields":12332},{"tags":12323,"concepts":12324},[],[],{"space":12326,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12328,"publishedVersion":252,"revision":59,"contentType":12330,"locale":27},{"sys":12327},{"type":12,"linkType":13,"id":14},{"sys":12329},{"id":20,"type":12,"linkType":21},{"sys":12331},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12333,"metaTitle":262,"metaDescription":263,"mainTitle":12334,"subtitle":282,"heroImage":12349,"ctaButton":305,"ctaLink":306},[261],{"data":12335,"content":12336,"nodeType":71},{},[12337,12343],{"data":12338,"content":12339,"nodeType":274},{},[12340],{"data":12341,"marks":12342,"value":273,"nodeType":79},{},[],{"data":12344,"content":12345,"nodeType":84},{},[12346],{"data":12347,"marks":12348,"value":281,"nodeType":79},{},[],{"metadata":12350,"sys":12353,"fields":12358},{"tags":12351,"concepts":12352},[],[],{"space":12354,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12356,"publishedVersion":59,"revision":22,"locale":27},{"sys":12355},{"type":12,"linkType":13,"id":14},{"sys":12357},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12359},{"url":297,"details":12360,"fileName":303,"contentType":304},{"size":299,"image":12361},{"width":301,"height":302},{"sys":12363,"fields":12366},{"id":12364,"createdAt":12365},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":12367,"slug":12368,"articleIntro":12367,"category":12369},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[12370],{"metadata":12371,"sys":12374,"fields":12381},{"tags":12372,"concepts":12373},[],[],{"space":12375,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12377,"publishedVersion":252,"revision":59,"contentType":12379,"locale":27},{"sys":12376},{"type":12,"linkType":13,"id":14},{"sys":12378},{"id":20,"type":12,"linkType":21},{"sys":12380},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12382,"metaTitle":262,"metaDescription":263,"mainTitle":12383,"subtitle":282,"heroImage":12398,"ctaButton":305,"ctaLink":306},[261],{"data":12384,"content":12385,"nodeType":71},{},[12386,12392],{"data":12387,"content":12388,"nodeType":274},{},[12389],{"data":12390,"marks":12391,"value":273,"nodeType":79},{},[],{"data":12393,"content":12394,"nodeType":84},{},[12395],{"data":12396,"marks":12397,"value":281,"nodeType":79},{},[],{"metadata":12399,"sys":12402,"fields":12407},{"tags":12400,"concepts":12401},[],[],{"space":12403,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12405,"publishedVersion":59,"revision":22,"locale":27},{"sys":12404},{"type":12,"linkType":13,"id":14},{"sys":12406},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12408},{"url":297,"details":12409,"fileName":303,"contentType":304},{"size":299,"image":12410},{"width":301,"height":302},{"sys":12412,"fields":12415},{"id":12413,"createdAt":12414},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":12416,"slug":12417,"articleIntro":12416,"category":12418},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[12419],{"metadata":12420,"sys":12423,"fields":12430},{"tags":12421,"concepts":12422},[],[],{"space":12424,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12426,"publishedVersion":252,"revision":59,"contentType":12428,"locale":27},{"sys":12425},{"type":12,"linkType":13,"id":14},{"sys":12427},{"id":20,"type":12,"linkType":21},{"sys":12429},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12431,"metaTitle":262,"metaDescription":263,"mainTitle":12432,"subtitle":282,"heroImage":12447,"ctaButton":305,"ctaLink":306},[261],{"data":12433,"content":12434,"nodeType":71},{},[12435,12441],{"data":12436,"content":12437,"nodeType":274},{},[12438],{"data":12439,"marks":12440,"value":273,"nodeType":79},{},[],{"data":12442,"content":12443,"nodeType":84},{},[12444],{"data":12445,"marks":12446,"value":281,"nodeType":79},{},[],{"metadata":12448,"sys":12451,"fields":12456},{"tags":12449,"concepts":12450},[],[],{"space":12452,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12454,"publishedVersion":59,"revision":22,"locale":27},{"sys":12453},{"type":12,"linkType":13,"id":14},{"sys":12455},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12457},{"url":297,"details":12458,"fileName":303,"contentType":304},{"size":299,"image":12459},{"width":301,"height":302},{"sys":12461,"fields":12464},{"id":12462,"createdAt":12463},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":12465,"slug":12466,"articleIntro":12465,"category":12467},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[12468],{"metadata":12469,"sys":12472,"fields":12479},{"tags":12470,"concepts":12471},[],[],{"space":12473,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12475,"publishedVersion":252,"revision":59,"contentType":12477,"locale":27},{"sys":12474},{"type":12,"linkType":13,"id":14},{"sys":12476},{"id":20,"type":12,"linkType":21},{"sys":12478},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12480,"metaTitle":262,"metaDescription":263,"mainTitle":12481,"subtitle":282,"heroImage":12496,"ctaButton":305,"ctaLink":306},[261],{"data":12482,"content":12483,"nodeType":71},{},[12484,12490],{"data":12485,"content":12486,"nodeType":274},{},[12487],{"data":12488,"marks":12489,"value":273,"nodeType":79},{},[],{"data":12491,"content":12492,"nodeType":84},{},[12493],{"data":12494,"marks":12495,"value":281,"nodeType":79},{},[],{"metadata":12497,"sys":12500,"fields":12505},{"tags":12498,"concepts":12499},[],[],{"space":12501,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12503,"publishedVersion":59,"revision":22,"locale":27},{"sys":12502},{"type":12,"linkType":13,"id":14},{"sys":12504},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12506},{"url":297,"details":12507,"fileName":303,"contentType":304},{"size":299,"image":12508},{"width":301,"height":302},{"sys":12510,"fields":12513},{"id":12511,"createdAt":12512},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":12514,"slug":12515,"articleIntro":12514,"category":12516},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[12517],{"metadata":12518,"sys":12521,"fields":12528},{"tags":12519,"concepts":12520},[],[],{"space":12522,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12524,"publishedVersion":252,"revision":59,"contentType":12526,"locale":27},{"sys":12523},{"type":12,"linkType":13,"id":14},{"sys":12525},{"id":20,"type":12,"linkType":21},{"sys":12527},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12529,"metaTitle":262,"metaDescription":263,"mainTitle":12530,"subtitle":282,"heroImage":12545,"ctaButton":305,"ctaLink":306},[261],{"data":12531,"content":12532,"nodeType":71},{},[12533,12539],{"data":12534,"content":12535,"nodeType":274},{},[12536],{"data":12537,"marks":12538,"value":273,"nodeType":79},{},[],{"data":12540,"content":12541,"nodeType":84},{},[12542],{"data":12543,"marks":12544,"value":281,"nodeType":79},{},[],{"metadata":12546,"sys":12549,"fields":12554},{"tags":12547,"concepts":12548},[],[],{"space":12550,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12552,"publishedVersion":59,"revision":22,"locale":27},{"sys":12551},{"type":12,"linkType":13,"id":14},{"sys":12553},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12555},{"url":297,"details":12556,"fileName":303,"contentType":304},{"size":299,"image":12557},{"width":301,"height":302},{"sys":12559,"fields":12562},{"id":12560,"createdAt":12561},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":12563,"slug":12564,"articleIntro":-1,"category":12565},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[12566],{"metadata":12567,"sys":12570,"fields":12577},{"tags":12568,"concepts":12569},[],[],{"space":12571,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12573,"publishedVersion":252,"revision":59,"contentType":12575,"locale":27},{"sys":12572},{"type":12,"linkType":13,"id":14},{"sys":12574},{"id":20,"type":12,"linkType":21},{"sys":12576},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12578,"metaTitle":262,"metaDescription":263,"mainTitle":12579,"subtitle":282,"heroImage":12594,"ctaButton":305,"ctaLink":306},[261],{"data":12580,"content":12581,"nodeType":71},{},[12582,12588],{"data":12583,"content":12584,"nodeType":274},{},[12585],{"data":12586,"marks":12587,"value":273,"nodeType":79},{},[],{"data":12589,"content":12590,"nodeType":84},{},[12591],{"data":12592,"marks":12593,"value":281,"nodeType":79},{},[],{"metadata":12595,"sys":12598,"fields":12603},{"tags":12596,"concepts":12597},[],[],{"space":12599,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12601,"publishedVersion":59,"revision":22,"locale":27},{"sys":12600},{"type":12,"linkType":13,"id":14},{"sys":12602},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12604},{"url":297,"details":12605,"fileName":303,"contentType":304},{"size":299,"image":12606},{"width":301,"height":302},{"sys":12608,"fields":12611},{"id":12609,"createdAt":12610},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":12612,"slug":12613,"articleIntro":-1,"category":12614},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[12615],{"metadata":12616,"sys":12619,"fields":12626},{"tags":12617,"concepts":12618},[],[],{"space":12620,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12622,"publishedVersion":252,"revision":59,"contentType":12624,"locale":27},{"sys":12621},{"type":12,"linkType":13,"id":14},{"sys":12623},{"id":20,"type":12,"linkType":21},{"sys":12625},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12627,"metaTitle":262,"metaDescription":263,"mainTitle":12628,"subtitle":282,"heroImage":12643,"ctaButton":305,"ctaLink":306},[261],{"data":12629,"content":12630,"nodeType":71},{},[12631,12637],{"data":12632,"content":12633,"nodeType":274},{},[12634],{"data":12635,"marks":12636,"value":273,"nodeType":79},{},[],{"data":12638,"content":12639,"nodeType":84},{},[12640],{"data":12641,"marks":12642,"value":281,"nodeType":79},{},[],{"metadata":12644,"sys":12647,"fields":12652},{"tags":12645,"concepts":12646},[],[],{"space":12648,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12650,"publishedVersion":59,"revision":22,"locale":27},{"sys":12649},{"type":12,"linkType":13,"id":14},{"sys":12651},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12653},{"url":297,"details":12654,"fileName":303,"contentType":304},{"size":299,"image":12655},{"width":301,"height":302},{"sys":12657,"fields":12660},{"id":12658,"createdAt":12659},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":12661,"slug":12662,"articleIntro":12661,"category":12663},"Compte 6256 - Missions","compte-6256-missions",[12664],{"metadata":12665,"sys":12668,"fields":12675},{"tags":12666,"concepts":12667},[],[],{"space":12669,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12671,"publishedVersion":252,"revision":59,"contentType":12673,"locale":27},{"sys":12670},{"type":12,"linkType":13,"id":14},{"sys":12672},{"id":20,"type":12,"linkType":21},{"sys":12674},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12676,"metaTitle":262,"metaDescription":263,"mainTitle":12677,"subtitle":282,"heroImage":12692,"ctaButton":305,"ctaLink":306},[261],{"data":12678,"content":12679,"nodeType":71},{},[12680,12686],{"data":12681,"content":12682,"nodeType":274},{},[12683],{"data":12684,"marks":12685,"value":273,"nodeType":79},{},[],{"data":12687,"content":12688,"nodeType":84},{},[12689],{"data":12690,"marks":12691,"value":281,"nodeType":79},{},[],{"metadata":12693,"sys":12696,"fields":12701},{"tags":12694,"concepts":12695},[],[],{"space":12697,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12699,"publishedVersion":59,"revision":22,"locale":27},{"sys":12698},{"type":12,"linkType":13,"id":14},{"sys":12700},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12702},{"url":297,"details":12703,"fileName":303,"contentType":304},{"size":299,"image":12704},{"width":301,"height":302},{"sys":12706,"fields":12709},{"id":12707,"createdAt":12708},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":12710,"slug":12711,"articleIntro":-1,"category":12712},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[12713],{"metadata":12714,"sys":12717,"fields":12724},{"tags":12715,"concepts":12716},[],[],{"space":12718,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12720,"publishedVersion":252,"revision":59,"contentType":12722,"locale":27},{"sys":12719},{"type":12,"linkType":13,"id":14},{"sys":12721},{"id":20,"type":12,"linkType":21},{"sys":12723},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12725,"metaTitle":262,"metaDescription":263,"mainTitle":12726,"subtitle":282,"heroImage":12741,"ctaButton":305,"ctaLink":306},[261],{"data":12727,"content":12728,"nodeType":71},{},[12729,12735],{"data":12730,"content":12731,"nodeType":274},{},[12732],{"data":12733,"marks":12734,"value":273,"nodeType":79},{},[],{"data":12736,"content":12737,"nodeType":84},{},[12738],{"data":12739,"marks":12740,"value":281,"nodeType":79},{},[],{"metadata":12742,"sys":12745,"fields":12750},{"tags":12743,"concepts":12744},[],[],{"space":12746,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12748,"publishedVersion":59,"revision":22,"locale":27},{"sys":12747},{"type":12,"linkType":13,"id":14},{"sys":12749},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12751},{"url":297,"details":12752,"fileName":303,"contentType":304},{"size":299,"image":12753},{"width":301,"height":302},{"sys":12755,"fields":12758},{"id":12756,"createdAt":12757},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":12759,"slug":12760,"articleIntro":-1,"category":12761},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[12762],{"metadata":12763,"sys":12766,"fields":12773},{"tags":12764,"concepts":12765},[],[],{"space":12767,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12769,"publishedVersion":252,"revision":59,"contentType":12771,"locale":27},{"sys":12768},{"type":12,"linkType":13,"id":14},{"sys":12770},{"id":20,"type":12,"linkType":21},{"sys":12772},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12774,"metaTitle":262,"metaDescription":263,"mainTitle":12775,"subtitle":282,"heroImage":12790,"ctaButton":305,"ctaLink":306},[261],{"data":12776,"content":12777,"nodeType":71},{},[12778,12784],{"data":12779,"content":12780,"nodeType":274},{},[12781],{"data":12782,"marks":12783,"value":273,"nodeType":79},{},[],{"data":12785,"content":12786,"nodeType":84},{},[12787],{"data":12788,"marks":12789,"value":281,"nodeType":79},{},[],{"metadata":12791,"sys":12794,"fields":12799},{"tags":12792,"concepts":12793},[],[],{"space":12795,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12797,"publishedVersion":59,"revision":22,"locale":27},{"sys":12796},{"type":12,"linkType":13,"id":14},{"sys":12798},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12800},{"url":297,"details":12801,"fileName":303,"contentType":304},{"size":299,"image":12802},{"width":301,"height":302},{"sys":12804,"fields":12807},{"id":12805,"createdAt":12806},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":12808,"slug":12809,"articleIntro":12808,"category":12810},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[12811],{"metadata":12812,"sys":12815,"fields":12822},{"tags":12813,"concepts":12814},[],[],{"space":12816,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12818,"publishedVersion":252,"revision":59,"contentType":12820,"locale":27},{"sys":12817},{"type":12,"linkType":13,"id":14},{"sys":12819},{"id":20,"type":12,"linkType":21},{"sys":12821},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12823,"metaTitle":262,"metaDescription":263,"mainTitle":12824,"subtitle":282,"heroImage":12839,"ctaButton":305,"ctaLink":306},[261],{"data":12825,"content":12826,"nodeType":71},{},[12827,12833],{"data":12828,"content":12829,"nodeType":274},{},[12830],{"data":12831,"marks":12832,"value":273,"nodeType":79},{},[],{"data":12834,"content":12835,"nodeType":84},{},[12836],{"data":12837,"marks":12838,"value":281,"nodeType":79},{},[],{"metadata":12840,"sys":12843,"fields":12848},{"tags":12841,"concepts":12842},[],[],{"space":12844,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12846,"publishedVersion":59,"revision":22,"locale":27},{"sys":12845},{"type":12,"linkType":13,"id":14},{"sys":12847},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12849},{"url":297,"details":12850,"fileName":303,"contentType":304},{"size":299,"image":12851},{"width":301,"height":302},{"sys":12853,"fields":12856},{"id":12854,"createdAt":12855},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":12857,"slug":12858,"articleIntro":12859,"category":12860},"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",[12861],{"metadata":12862,"sys":12865,"fields":12872},{"tags":12863,"concepts":12864},[],[],{"space":12866,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12868,"publishedVersion":252,"revision":59,"contentType":12870,"locale":27},{"sys":12867},{"type":12,"linkType":13,"id":14},{"sys":12869},{"id":20,"type":12,"linkType":21},{"sys":12871},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12873,"metaTitle":262,"metaDescription":263,"mainTitle":12874,"subtitle":282,"heroImage":12889,"ctaButton":305,"ctaLink":306},[261],{"data":12875,"content":12876,"nodeType":71},{},[12877,12883],{"data":12878,"content":12879,"nodeType":274},{},[12880],{"data":12881,"marks":12882,"value":273,"nodeType":79},{},[],{"data":12884,"content":12885,"nodeType":84},{},[12886],{"data":12887,"marks":12888,"value":281,"nodeType":79},{},[],{"metadata":12890,"sys":12893,"fields":12898},{"tags":12891,"concepts":12892},[],[],{"space":12894,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12896,"publishedVersion":59,"revision":22,"locale":27},{"sys":12895},{"type":12,"linkType":13,"id":14},{"sys":12897},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12899},{"url":297,"details":12900,"fileName":303,"contentType":304},{"size":299,"image":12901},{"width":301,"height":302},{"sys":12903,"fields":12906},{"id":12904,"createdAt":12905},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":12907,"slug":12908,"articleIntro":12907,"category":12909},"2313 - Constructions","compte-2313-constructions",[12910],{"metadata":12911,"sys":12914,"fields":12921},{"tags":12912,"concepts":12913},[],[],{"space":12915,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12917,"publishedVersion":252,"revision":59,"contentType":12919,"locale":27},{"sys":12916},{"type":12,"linkType":13,"id":14},{"sys":12918},{"id":20,"type":12,"linkType":21},{"sys":12920},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12922,"metaTitle":262,"metaDescription":263,"mainTitle":12923,"subtitle":282,"heroImage":12938,"ctaButton":305,"ctaLink":306},[261],{"data":12924,"content":12925,"nodeType":71},{},[12926,12932],{"data":12927,"content":12928,"nodeType":274},{},[12929],{"data":12930,"marks":12931,"value":273,"nodeType":79},{},[],{"data":12933,"content":12934,"nodeType":84},{},[12935],{"data":12936,"marks":12937,"value":281,"nodeType":79},{},[],{"metadata":12939,"sys":12942,"fields":12947},{"tags":12940,"concepts":12941},[],[],{"space":12943,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12945,"publishedVersion":59,"revision":22,"locale":27},{"sys":12944},{"type":12,"linkType":13,"id":14},{"sys":12946},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12948},{"url":297,"details":12949,"fileName":303,"contentType":304},{"size":299,"image":12950},{"width":301,"height":302},{"sys":12952,"fields":12955},{"id":12953,"createdAt":12954},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":12956,"slug":12957,"articleIntro":-1,"category":12958},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[12959],{"metadata":12960,"sys":12963,"fields":12970},{"tags":12961,"concepts":12962},[],[],{"space":12964,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":12966,"publishedVersion":252,"revision":59,"contentType":12968,"locale":27},{"sys":12965},{"type":12,"linkType":13,"id":14},{"sys":12967},{"id":20,"type":12,"linkType":21},{"sys":12969},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":12971,"metaTitle":262,"metaDescription":263,"mainTitle":12972,"subtitle":282,"heroImage":12987,"ctaButton":305,"ctaLink":306},[261],{"data":12973,"content":12974,"nodeType":71},{},[12975,12981],{"data":12976,"content":12977,"nodeType":274},{},[12978],{"data":12979,"marks":12980,"value":273,"nodeType":79},{},[],{"data":12982,"content":12983,"nodeType":84},{},[12984],{"data":12985,"marks":12986,"value":281,"nodeType":79},{},[],{"metadata":12988,"sys":12991,"fields":12996},{"tags":12989,"concepts":12990},[],[],{"space":12992,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":12994,"publishedVersion":59,"revision":22,"locale":27},{"sys":12993},{"type":12,"linkType":13,"id":14},{"sys":12995},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":12997},{"url":297,"details":12998,"fileName":303,"contentType":304},{"size":299,"image":12999},{"width":301,"height":302},{"sys":13001,"fields":13004},{"id":13002,"createdAt":13003},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":13005,"slug":13006,"articleIntro":13005,"category":13007},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[13008],{"metadata":13009,"sys":13012,"fields":13019},{"tags":13010,"concepts":13011},[],[],{"space":13013,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13015,"publishedVersion":252,"revision":59,"contentType":13017,"locale":27},{"sys":13014},{"type":12,"linkType":13,"id":14},{"sys":13016},{"id":20,"type":12,"linkType":21},{"sys":13018},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13020,"metaTitle":262,"metaDescription":263,"mainTitle":13021,"subtitle":282,"heroImage":13036,"ctaButton":305,"ctaLink":306},[261],{"data":13022,"content":13023,"nodeType":71},{},[13024,13030],{"data":13025,"content":13026,"nodeType":274},{},[13027],{"data":13028,"marks":13029,"value":273,"nodeType":79},{},[],{"data":13031,"content":13032,"nodeType":84},{},[13033],{"data":13034,"marks":13035,"value":281,"nodeType":79},{},[],{"metadata":13037,"sys":13040,"fields":13045},{"tags":13038,"concepts":13039},[],[],{"space":13041,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13043,"publishedVersion":59,"revision":22,"locale":27},{"sys":13042},{"type":12,"linkType":13,"id":14},{"sys":13044},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13046},{"url":297,"details":13047,"fileName":303,"contentType":304},{"size":299,"image":13048},{"width":301,"height":302},{"sys":13050,"fields":13053},{"id":13051,"createdAt":13052},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":13054,"slug":13055,"articleIntro":13054,"category":13056},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[13057],{"metadata":13058,"sys":13061,"fields":13068},{"tags":13059,"concepts":13060},[],[],{"space":13062,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13064,"publishedVersion":252,"revision":59,"contentType":13066,"locale":27},{"sys":13063},{"type":12,"linkType":13,"id":14},{"sys":13065},{"id":20,"type":12,"linkType":21},{"sys":13067},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13069,"metaTitle":262,"metaDescription":263,"mainTitle":13070,"subtitle":282,"heroImage":13085,"ctaButton":305,"ctaLink":306},[261],{"data":13071,"content":13072,"nodeType":71},{},[13073,13079],{"data":13074,"content":13075,"nodeType":274},{},[13076],{"data":13077,"marks":13078,"value":273,"nodeType":79},{},[],{"data":13080,"content":13081,"nodeType":84},{},[13082],{"data":13083,"marks":13084,"value":281,"nodeType":79},{},[],{"metadata":13086,"sys":13089,"fields":13094},{"tags":13087,"concepts":13088},[],[],{"space":13090,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13092,"publishedVersion":59,"revision":22,"locale":27},{"sys":13091},{"type":12,"linkType":13,"id":14},{"sys":13093},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13095},{"url":297,"details":13096,"fileName":303,"contentType":304},{"size":299,"image":13097},{"width":301,"height":302},{"sys":13099,"fields":13102},{"id":13100,"createdAt":13101},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13103,"slug":13104,"articleIntro":13103,"category":13105},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13106],{"metadata":13107,"sys":13110,"fields":13117},{"tags":13108,"concepts":13109},[],[],{"space":13111,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13113,"publishedVersion":252,"revision":59,"contentType":13115,"locale":27},{"sys":13112},{"type":12,"linkType":13,"id":14},{"sys":13114},{"id":20,"type":12,"linkType":21},{"sys":13116},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13118,"metaTitle":262,"metaDescription":263,"mainTitle":13119,"subtitle":282,"heroImage":13134,"ctaButton":305,"ctaLink":306},[261],{"data":13120,"content":13121,"nodeType":71},{},[13122,13128],{"data":13123,"content":13124,"nodeType":274},{},[13125],{"data":13126,"marks":13127,"value":273,"nodeType":79},{},[],{"data":13129,"content":13130,"nodeType":84},{},[13131],{"data":13132,"marks":13133,"value":281,"nodeType":79},{},[],{"metadata":13135,"sys":13138,"fields":13143},{"tags":13136,"concepts":13137},[],[],{"space":13139,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13141,"publishedVersion":59,"revision":22,"locale":27},{"sys":13140},{"type":12,"linkType":13,"id":14},{"sys":13142},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13144},{"url":297,"details":13145,"fileName":303,"contentType":304},{"size":299,"image":13146},{"width":301,"height":302},{"sys":13148,"fields":13151},{"id":13149,"createdAt":13150},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":13152,"slug":13153,"articleIntro":-1,"category":13154},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[13155],{"metadata":13156,"sys":13159,"fields":13166},{"tags":13157,"concepts":13158},[],[],{"space":13160,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13162,"publishedVersion":252,"revision":59,"contentType":13164,"locale":27},{"sys":13161},{"type":12,"linkType":13,"id":14},{"sys":13163},{"id":20,"type":12,"linkType":21},{"sys":13165},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13167,"metaTitle":262,"metaDescription":263,"mainTitle":13168,"subtitle":282,"heroImage":13183,"ctaButton":305,"ctaLink":306},[261],{"data":13169,"content":13170,"nodeType":71},{},[13171,13177],{"data":13172,"content":13173,"nodeType":274},{},[13174],{"data":13175,"marks":13176,"value":273,"nodeType":79},{},[],{"data":13178,"content":13179,"nodeType":84},{},[13180],{"data":13181,"marks":13182,"value":281,"nodeType":79},{},[],{"metadata":13184,"sys":13187,"fields":13192},{"tags":13185,"concepts":13186},[],[],{"space":13188,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13190,"publishedVersion":59,"revision":22,"locale":27},{"sys":13189},{"type":12,"linkType":13,"id":14},{"sys":13191},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13193},{"url":297,"details":13194,"fileName":303,"contentType":304},{"size":299,"image":13195},{"width":301,"height":302},{"sys":13197,"fields":13200},{"id":13198,"createdAt":13199},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":13201,"slug":13202,"articleIntro":-1,"category":13203},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[13204],{"metadata":13205,"sys":13208,"fields":13215},{"tags":13206,"concepts":13207},[],[],{"space":13209,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13211,"publishedVersion":252,"revision":59,"contentType":13213,"locale":27},{"sys":13210},{"type":12,"linkType":13,"id":14},{"sys":13212},{"id":20,"type":12,"linkType":21},{"sys":13214},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13216,"metaTitle":262,"metaDescription":263,"mainTitle":13217,"subtitle":282,"heroImage":13232,"ctaButton":305,"ctaLink":306},[261],{"data":13218,"content":13219,"nodeType":71},{},[13220,13226],{"data":13221,"content":13222,"nodeType":274},{},[13223],{"data":13224,"marks":13225,"value":273,"nodeType":79},{},[],{"data":13227,"content":13228,"nodeType":84},{},[13229],{"data":13230,"marks":13231,"value":281,"nodeType":79},{},[],{"metadata":13233,"sys":13236,"fields":13241},{"tags":13234,"concepts":13235},[],[],{"space":13237,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13239,"publishedVersion":59,"revision":22,"locale":27},{"sys":13238},{"type":12,"linkType":13,"id":14},{"sys":13240},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13242},{"url":297,"details":13243,"fileName":303,"contentType":304},{"size":299,"image":13244},{"width":301,"height":302},{"sys":13246,"fields":13249},{"id":13247,"createdAt":13248},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":13250,"slug":13251,"articleIntro":13250,"category":13252},"473 - Comptes d'attente","compte-473-comptes-d-attente",[13253],{"metadata":13254,"sys":13257,"fields":13264},{"tags":13255,"concepts":13256},[],[],{"space":13258,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13260,"publishedVersion":252,"revision":59,"contentType":13262,"locale":27},{"sys":13259},{"type":12,"linkType":13,"id":14},{"sys":13261},{"id":20,"type":12,"linkType":21},{"sys":13263},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13265,"metaTitle":262,"metaDescription":263,"mainTitle":13266,"subtitle":282,"heroImage":13281,"ctaButton":305,"ctaLink":306},[261],{"data":13267,"content":13268,"nodeType":71},{},[13269,13275],{"data":13270,"content":13271,"nodeType":274},{},[13272],{"data":13273,"marks":13274,"value":273,"nodeType":79},{},[],{"data":13276,"content":13277,"nodeType":84},{},[13278],{"data":13279,"marks":13280,"value":281,"nodeType":79},{},[],{"metadata":13282,"sys":13285,"fields":13290},{"tags":13283,"concepts":13284},[],[],{"space":13286,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13288,"publishedVersion":59,"revision":22,"locale":27},{"sys":13287},{"type":12,"linkType":13,"id":14},{"sys":13289},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13291},{"url":297,"details":13292,"fileName":303,"contentType":304},{"size":299,"image":13293},{"width":301,"height":302},{"sys":13295,"fields":13298},{"id":13296,"createdAt":13297},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":13299,"slug":13300,"articleIntro":-1,"category":13301},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[13302],{"metadata":13303,"sys":13306,"fields":13313},{"tags":13304,"concepts":13305},[],[],{"space":13307,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13309,"publishedVersion":252,"revision":59,"contentType":13311,"locale":27},{"sys":13308},{"type":12,"linkType":13,"id":14},{"sys":13310},{"id":20,"type":12,"linkType":21},{"sys":13312},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13314,"metaTitle":262,"metaDescription":263,"mainTitle":13315,"subtitle":282,"heroImage":13330,"ctaButton":305,"ctaLink":306},[261],{"data":13316,"content":13317,"nodeType":71},{},[13318,13324],{"data":13319,"content":13320,"nodeType":274},{},[13321],{"data":13322,"marks":13323,"value":273,"nodeType":79},{},[],{"data":13325,"content":13326,"nodeType":84},{},[13327],{"data":13328,"marks":13329,"value":281,"nodeType":79},{},[],{"metadata":13331,"sys":13334,"fields":13339},{"tags":13332,"concepts":13333},[],[],{"space":13335,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13337,"publishedVersion":59,"revision":22,"locale":27},{"sys":13336},{"type":12,"linkType":13,"id":14},{"sys":13338},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13340},{"url":297,"details":13341,"fileName":303,"contentType":304},{"size":299,"image":13342},{"width":301,"height":302},{"sys":13344,"fields":13347},{"id":13345,"createdAt":13346},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":13348,"slug":13349,"articleIntro":-1,"category":13350},"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",[13351],{"metadata":13352,"sys":13355,"fields":13362},{"tags":13353,"concepts":13354},[],[],{"space":13356,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13358,"publishedVersion":252,"revision":59,"contentType":13360,"locale":27},{"sys":13357},{"type":12,"linkType":13,"id":14},{"sys":13359},{"id":20,"type":12,"linkType":21},{"sys":13361},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13363,"metaTitle":262,"metaDescription":263,"mainTitle":13364,"subtitle":282,"heroImage":13379,"ctaButton":305,"ctaLink":306},[261],{"data":13365,"content":13366,"nodeType":71},{},[13367,13373],{"data":13368,"content":13369,"nodeType":274},{},[13370],{"data":13371,"marks":13372,"value":273,"nodeType":79},{},[],{"data":13374,"content":13375,"nodeType":84},{},[13376],{"data":13377,"marks":13378,"value":281,"nodeType":79},{},[],{"metadata":13380,"sys":13383,"fields":13388},{"tags":13381,"concepts":13382},[],[],{"space":13384,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13386,"publishedVersion":59,"revision":22,"locale":27},{"sys":13385},{"type":12,"linkType":13,"id":14},{"sys":13387},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13389},{"url":297,"details":13390,"fileName":303,"contentType":304},{"size":299,"image":13391},{"width":301,"height":302},{"sys":13393,"fields":13396},{"id":13394,"createdAt":13395},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":13397,"slug":13398,"articleIntro":13397,"category":13399},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[13400],{"metadata":13401,"sys":13404,"fields":13411},{"tags":13402,"concepts":13403},[],[],{"space":13405,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13407,"publishedVersion":252,"revision":59,"contentType":13409,"locale":27},{"sys":13406},{"type":12,"linkType":13,"id":14},{"sys":13408},{"id":20,"type":12,"linkType":21},{"sys":13410},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13412,"metaTitle":262,"metaDescription":263,"mainTitle":13413,"subtitle":282,"heroImage":13428,"ctaButton":305,"ctaLink":306},[261],{"data":13414,"content":13415,"nodeType":71},{},[13416,13422],{"data":13417,"content":13418,"nodeType":274},{},[13419],{"data":13420,"marks":13421,"value":273,"nodeType":79},{},[],{"data":13423,"content":13424,"nodeType":84},{},[13425],{"data":13426,"marks":13427,"value":281,"nodeType":79},{},[],{"metadata":13429,"sys":13432,"fields":13437},{"tags":13430,"concepts":13431},[],[],{"space":13433,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13435,"publishedVersion":59,"revision":22,"locale":27},{"sys":13434},{"type":12,"linkType":13,"id":14},{"sys":13436},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13438},{"url":297,"details":13439,"fileName":303,"contentType":304},{"size":299,"image":13440},{"width":301,"height":302},{"sys":13442,"fields":13445},{"id":13443,"createdAt":13444},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":13446,"slug":13447,"articleIntro":-1,"category":13448},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[13449],{"metadata":13450,"sys":13453,"fields":13460},{"tags":13451,"concepts":13452},[],[],{"space":13454,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13456,"publishedVersion":252,"revision":59,"contentType":13458,"locale":27},{"sys":13455},{"type":12,"linkType":13,"id":14},{"sys":13457},{"id":20,"type":12,"linkType":21},{"sys":13459},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13461,"metaTitle":262,"metaDescription":263,"mainTitle":13462,"subtitle":282,"heroImage":13477,"ctaButton":305,"ctaLink":306},[261],{"data":13463,"content":13464,"nodeType":71},{},[13465,13471],{"data":13466,"content":13467,"nodeType":274},{},[13468],{"data":13469,"marks":13470,"value":273,"nodeType":79},{},[],{"data":13472,"content":13473,"nodeType":84},{},[13474],{"data":13475,"marks":13476,"value":281,"nodeType":79},{},[],{"metadata":13478,"sys":13481,"fields":13486},{"tags":13479,"concepts":13480},[],[],{"space":13482,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13484,"publishedVersion":59,"revision":22,"locale":27},{"sys":13483},{"type":12,"linkType":13,"id":14},{"sys":13485},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13487},{"url":297,"details":13488,"fileName":303,"contentType":304},{"size":299,"image":13489},{"width":301,"height":302},{"sys":13491,"fields":13494},{"id":13492,"createdAt":13493},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":13495,"slug":13496,"articleIntro":-1,"category":13497},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[13498],{"metadata":13499,"sys":13502,"fields":13509},{"tags":13500,"concepts":13501},[],[],{"space":13503,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13505,"publishedVersion":252,"revision":59,"contentType":13507,"locale":27},{"sys":13504},{"type":12,"linkType":13,"id":14},{"sys":13506},{"id":20,"type":12,"linkType":21},{"sys":13508},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13510,"metaTitle":262,"metaDescription":263,"mainTitle":13511,"subtitle":282,"heroImage":13526,"ctaButton":305,"ctaLink":306},[261],{"data":13512,"content":13513,"nodeType":71},{},[13514,13520],{"data":13515,"content":13516,"nodeType":274},{},[13517],{"data":13518,"marks":13519,"value":273,"nodeType":79},{},[],{"data":13521,"content":13522,"nodeType":84},{},[13523],{"data":13524,"marks":13525,"value":281,"nodeType":79},{},[],{"metadata":13527,"sys":13530,"fields":13535},{"tags":13528,"concepts":13529},[],[],{"space":13531,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13533,"publishedVersion":59,"revision":22,"locale":27},{"sys":13532},{"type":12,"linkType":13,"id":14},{"sys":13534},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13536},{"url":297,"details":13537,"fileName":303,"contentType":304},{"size":299,"image":13538},{"width":301,"height":302},{"sys":13540,"fields":13543},{"id":13541,"createdAt":13542},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":13544,"slug":13545,"articleIntro":13544,"category":13546},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[13547],{"metadata":13548,"sys":13551,"fields":13558},{"tags":13549,"concepts":13550},[],[],{"space":13552,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13554,"publishedVersion":252,"revision":59,"contentType":13556,"locale":27},{"sys":13553},{"type":12,"linkType":13,"id":14},{"sys":13555},{"id":20,"type":12,"linkType":21},{"sys":13557},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13559,"metaTitle":262,"metaDescription":263,"mainTitle":13560,"subtitle":282,"heroImage":13575,"ctaButton":305,"ctaLink":306},[261],{"data":13561,"content":13562,"nodeType":71},{},[13563,13569],{"data":13564,"content":13565,"nodeType":274},{},[13566],{"data":13567,"marks":13568,"value":273,"nodeType":79},{},[],{"data":13570,"content":13571,"nodeType":84},{},[13572],{"data":13573,"marks":13574,"value":281,"nodeType":79},{},[],{"metadata":13576,"sys":13579,"fields":13584},{"tags":13577,"concepts":13578},[],[],{"space":13580,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13582,"publishedVersion":59,"revision":22,"locale":27},{"sys":13581},{"type":12,"linkType":13,"id":14},{"sys":13583},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13585},{"url":297,"details":13586,"fileName":303,"contentType":304},{"size":299,"image":13587},{"width":301,"height":302},{"sys":13589,"fields":13592},{"id":13590,"createdAt":13591},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":13593,"slug":13594,"articleIntro":13593,"category":13595},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[13596],{"metadata":13597,"sys":13600,"fields":13607},{"tags":13598,"concepts":13599},[],[],{"space":13601,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13603,"publishedVersion":252,"revision":59,"contentType":13605,"locale":27},{"sys":13602},{"type":12,"linkType":13,"id":14},{"sys":13604},{"id":20,"type":12,"linkType":21},{"sys":13606},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13608,"metaTitle":262,"metaDescription":263,"mainTitle":13609,"subtitle":282,"heroImage":13624,"ctaButton":305,"ctaLink":306},[261],{"data":13610,"content":13611,"nodeType":71},{},[13612,13618],{"data":13613,"content":13614,"nodeType":274},{},[13615],{"data":13616,"marks":13617,"value":273,"nodeType":79},{},[],{"data":13619,"content":13620,"nodeType":84},{},[13621],{"data":13622,"marks":13623,"value":281,"nodeType":79},{},[],{"metadata":13625,"sys":13628,"fields":13633},{"tags":13626,"concepts":13627},[],[],{"space":13629,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13631,"publishedVersion":59,"revision":22,"locale":27},{"sys":13630},{"type":12,"linkType":13,"id":14},{"sys":13632},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13634},{"url":297,"details":13635,"fileName":303,"contentType":304},{"size":299,"image":13636},{"width":301,"height":302},{"sys":13638,"fields":13641},{"id":13639,"createdAt":13640},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":13642,"slug":13643,"articleIntro":13642,"category":13644},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[13645],{"metadata":13646,"sys":13649,"fields":13656},{"tags":13647,"concepts":13648},[],[],{"space":13650,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13652,"publishedVersion":252,"revision":59,"contentType":13654,"locale":27},{"sys":13651},{"type":12,"linkType":13,"id":14},{"sys":13653},{"id":20,"type":12,"linkType":21},{"sys":13655},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13657,"metaTitle":262,"metaDescription":263,"mainTitle":13658,"subtitle":282,"heroImage":13673,"ctaButton":305,"ctaLink":306},[261],{"data":13659,"content":13660,"nodeType":71},{},[13661,13667],{"data":13662,"content":13663,"nodeType":274},{},[13664],{"data":13665,"marks":13666,"value":273,"nodeType":79},{},[],{"data":13668,"content":13669,"nodeType":84},{},[13670],{"data":13671,"marks":13672,"value":281,"nodeType":79},{},[],{"metadata":13674,"sys":13677,"fields":13682},{"tags":13675,"concepts":13676},[],[],{"space":13678,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13680,"publishedVersion":59,"revision":22,"locale":27},{"sys":13679},{"type":12,"linkType":13,"id":14},{"sys":13681},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13683},{"url":297,"details":13684,"fileName":303,"contentType":304},{"size":299,"image":13685},{"width":301,"height":302},{"sys":13687,"fields":13690},{"id":13688,"createdAt":13689},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":13691,"slug":13692,"articleIntro":13691,"category":13693},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[13694],{"metadata":13695,"sys":13698,"fields":13705},{"tags":13696,"concepts":13697},[],[],{"space":13699,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13701,"publishedVersion":252,"revision":59,"contentType":13703,"locale":27},{"sys":13700},{"type":12,"linkType":13,"id":14},{"sys":13702},{"id":20,"type":12,"linkType":21},{"sys":13704},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13706,"metaTitle":262,"metaDescription":263,"mainTitle":13707,"subtitle":282,"heroImage":13722,"ctaButton":305,"ctaLink":306},[261],{"data":13708,"content":13709,"nodeType":71},{},[13710,13716],{"data":13711,"content":13712,"nodeType":274},{},[13713],{"data":13714,"marks":13715,"value":273,"nodeType":79},{},[],{"data":13717,"content":13718,"nodeType":84},{},[13719],{"data":13720,"marks":13721,"value":281,"nodeType":79},{},[],{"metadata":13723,"sys":13726,"fields":13731},{"tags":13724,"concepts":13725},[],[],{"space":13727,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13729,"publishedVersion":59,"revision":22,"locale":27},{"sys":13728},{"type":12,"linkType":13,"id":14},{"sys":13730},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13732},{"url":297,"details":13733,"fileName":303,"contentType":304},{"size":299,"image":13734},{"width":301,"height":302},{"sys":13736,"fields":13739},{"id":13737,"createdAt":13738},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":13740,"slug":13741,"articleIntro":13740,"category":13742},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[13743],{"metadata":13744,"sys":13747,"fields":13754},{"tags":13745,"concepts":13746},[],[],{"space":13748,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13750,"publishedVersion":252,"revision":59,"contentType":13752,"locale":27},{"sys":13749},{"type":12,"linkType":13,"id":14},{"sys":13751},{"id":20,"type":12,"linkType":21},{"sys":13753},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13755,"metaTitle":262,"metaDescription":263,"mainTitle":13756,"subtitle":282,"heroImage":13771,"ctaButton":305,"ctaLink":306},[261],{"data":13757,"content":13758,"nodeType":71},{},[13759,13765],{"data":13760,"content":13761,"nodeType":274},{},[13762],{"data":13763,"marks":13764,"value":273,"nodeType":79},{},[],{"data":13766,"content":13767,"nodeType":84},{},[13768],{"data":13769,"marks":13770,"value":281,"nodeType":79},{},[],{"metadata":13772,"sys":13775,"fields":13780},{"tags":13773,"concepts":13774},[],[],{"space":13776,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13778,"publishedVersion":59,"revision":22,"locale":27},{"sys":13777},{"type":12,"linkType":13,"id":14},{"sys":13779},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13781},{"url":297,"details":13782,"fileName":303,"contentType":304},{"size":299,"image":13783},{"width":301,"height":302},{"sys":13785,"fields":13788},{"id":13786,"createdAt":13787},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":13789,"slug":13790,"articleIntro":13789,"category":13791},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[13792],{"metadata":13793,"sys":13796,"fields":13803},{"tags":13794,"concepts":13795},[],[],{"space":13797,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13799,"publishedVersion":252,"revision":59,"contentType":13801,"locale":27},{"sys":13798},{"type":12,"linkType":13,"id":14},{"sys":13800},{"id":20,"type":12,"linkType":21},{"sys":13802},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13804,"metaTitle":262,"metaDescription":263,"mainTitle":13805,"subtitle":282,"heroImage":13820,"ctaButton":305,"ctaLink":306},[261],{"data":13806,"content":13807,"nodeType":71},{},[13808,13814],{"data":13809,"content":13810,"nodeType":274},{},[13811],{"data":13812,"marks":13813,"value":273,"nodeType":79},{},[],{"data":13815,"content":13816,"nodeType":84},{},[13817],{"data":13818,"marks":13819,"value":281,"nodeType":79},{},[],{"metadata":13821,"sys":13824,"fields":13829},{"tags":13822,"concepts":13823},[],[],{"space":13825,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13827,"publishedVersion":59,"revision":22,"locale":27},{"sys":13826},{"type":12,"linkType":13,"id":14},{"sys":13828},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13830},{"url":297,"details":13831,"fileName":303,"contentType":304},{"size":299,"image":13832},{"width":301,"height":302},{"sys":13834,"fields":13837},{"id":13835,"createdAt":13836},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":13838,"slug":13839,"articleIntro":-1,"category":13840},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[13841],{"metadata":13842,"sys":13845,"fields":13852},{"tags":13843,"concepts":13844},[],[],{"space":13846,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13848,"publishedVersion":252,"revision":59,"contentType":13850,"locale":27},{"sys":13847},{"type":12,"linkType":13,"id":14},{"sys":13849},{"id":20,"type":12,"linkType":21},{"sys":13851},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13853,"metaTitle":262,"metaDescription":263,"mainTitle":13854,"subtitle":282,"heroImage":13869,"ctaButton":305,"ctaLink":306},[261],{"data":13855,"content":13856,"nodeType":71},{},[13857,13863],{"data":13858,"content":13859,"nodeType":274},{},[13860],{"data":13861,"marks":13862,"value":273,"nodeType":79},{},[],{"data":13864,"content":13865,"nodeType":84},{},[13866],{"data":13867,"marks":13868,"value":281,"nodeType":79},{},[],{"metadata":13870,"sys":13873,"fields":13878},{"tags":13871,"concepts":13872},[],[],{"space":13874,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13876,"publishedVersion":59,"revision":22,"locale":27},{"sys":13875},{"type":12,"linkType":13,"id":14},{"sys":13877},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13879},{"url":297,"details":13880,"fileName":303,"contentType":304},{"size":299,"image":13881},{"width":301,"height":302},{"sys":13883,"fields":13886},{"id":13884,"createdAt":13885},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":13887,"slug":13888,"articleIntro":13887,"category":13889},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[13890],{"metadata":13891,"sys":13894,"fields":13901},{"tags":13892,"concepts":13893},[],[],{"space":13895,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13897,"publishedVersion":252,"revision":59,"contentType":13899,"locale":27},{"sys":13896},{"type":12,"linkType":13,"id":14},{"sys":13898},{"id":20,"type":12,"linkType":21},{"sys":13900},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13902,"metaTitle":262,"metaDescription":263,"mainTitle":13903,"subtitle":282,"heroImage":13918,"ctaButton":305,"ctaLink":306},[261],{"data":13904,"content":13905,"nodeType":71},{},[13906,13912],{"data":13907,"content":13908,"nodeType":274},{},[13909],{"data":13910,"marks":13911,"value":273,"nodeType":79},{},[],{"data":13913,"content":13914,"nodeType":84},{},[13915],{"data":13916,"marks":13917,"value":281,"nodeType":79},{},[],{"metadata":13919,"sys":13922,"fields":13927},{"tags":13920,"concepts":13921},[],[],{"space":13923,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13925,"publishedVersion":59,"revision":22,"locale":27},{"sys":13924},{"type":12,"linkType":13,"id":14},{"sys":13926},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13928},{"url":297,"details":13929,"fileName":303,"contentType":304},{"size":299,"image":13930},{"width":301,"height":302},{"sys":13932,"fields":13935},{"id":13933,"createdAt":13934},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":13936,"slug":13937,"articleIntro":-1,"category":13938},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[13939],{"metadata":13940,"sys":13943,"fields":13950},{"tags":13941,"concepts":13942},[],[],{"space":13944,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13946,"publishedVersion":252,"revision":59,"contentType":13948,"locale":27},{"sys":13945},{"type":12,"linkType":13,"id":14},{"sys":13947},{"id":20,"type":12,"linkType":21},{"sys":13949},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":13951,"metaTitle":262,"metaDescription":263,"mainTitle":13952,"subtitle":282,"heroImage":13967,"ctaButton":305,"ctaLink":306},[261],{"data":13953,"content":13954,"nodeType":71},{},[13955,13961],{"data":13956,"content":13957,"nodeType":274},{},[13958],{"data":13959,"marks":13960,"value":273,"nodeType":79},{},[],{"data":13962,"content":13963,"nodeType":84},{},[13964],{"data":13965,"marks":13966,"value":281,"nodeType":79},{},[],{"metadata":13968,"sys":13971,"fields":13976},{"tags":13969,"concepts":13970},[],[],{"space":13972,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":13974,"publishedVersion":59,"revision":22,"locale":27},{"sys":13973},{"type":12,"linkType":13,"id":14},{"sys":13975},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":13977},{"url":297,"details":13978,"fileName":303,"contentType":304},{"size":299,"image":13979},{"width":301,"height":302},{"sys":13981,"fields":13984},{"id":13982,"createdAt":13983},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":13985,"slug":13986,"articleIntro":13985,"category":13987},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[13988],{"metadata":13989,"sys":13992,"fields":13999},{"tags":13990,"concepts":13991},[],[],{"space":13993,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":13995,"publishedVersion":252,"revision":59,"contentType":13997,"locale":27},{"sys":13994},{"type":12,"linkType":13,"id":14},{"sys":13996},{"id":20,"type":12,"linkType":21},{"sys":13998},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14000,"metaTitle":262,"metaDescription":263,"mainTitle":14001,"subtitle":282,"heroImage":14016,"ctaButton":305,"ctaLink":306},[261],{"data":14002,"content":14003,"nodeType":71},{},[14004,14010],{"data":14005,"content":14006,"nodeType":274},{},[14007],{"data":14008,"marks":14009,"value":273,"nodeType":79},{},[],{"data":14011,"content":14012,"nodeType":84},{},[14013],{"data":14014,"marks":14015,"value":281,"nodeType":79},{},[],{"metadata":14017,"sys":14020,"fields":14025},{"tags":14018,"concepts":14019},[],[],{"space":14021,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14023,"publishedVersion":59,"revision":22,"locale":27},{"sys":14022},{"type":12,"linkType":13,"id":14},{"sys":14024},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14026},{"url":297,"details":14027,"fileName":303,"contentType":304},{"size":299,"image":14028},{"width":301,"height":302},{"sys":14030,"fields":14033},{"id":14031,"createdAt":14032},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":14034,"slug":14035,"articleIntro":14034,"category":14036},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[14037],{"metadata":14038,"sys":14041,"fields":14048},{"tags":14039,"concepts":14040},[],[],{"space":14042,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14044,"publishedVersion":252,"revision":59,"contentType":14046,"locale":27},{"sys":14043},{"type":12,"linkType":13,"id":14},{"sys":14045},{"id":20,"type":12,"linkType":21},{"sys":14047},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14049,"metaTitle":262,"metaDescription":263,"mainTitle":14050,"subtitle":282,"heroImage":14065,"ctaButton":305,"ctaLink":306},[261],{"data":14051,"content":14052,"nodeType":71},{},[14053,14059],{"data":14054,"content":14055,"nodeType":274},{},[14056],{"data":14057,"marks":14058,"value":273,"nodeType":79},{},[],{"data":14060,"content":14061,"nodeType":84},{},[14062],{"data":14063,"marks":14064,"value":281,"nodeType":79},{},[],{"metadata":14066,"sys":14069,"fields":14074},{"tags":14067,"concepts":14068},[],[],{"space":14070,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14072,"publishedVersion":59,"revision":22,"locale":27},{"sys":14071},{"type":12,"linkType":13,"id":14},{"sys":14073},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14075},{"url":297,"details":14076,"fileName":303,"contentType":304},{"size":299,"image":14077},{"width":301,"height":302},{"sys":14079,"fields":14082},{"id":14080,"createdAt":14081},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":14083,"slug":14084,"articleIntro":14083,"category":14085},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[14086],{"metadata":14087,"sys":14090,"fields":14097},{"tags":14088,"concepts":14089},[],[],{"space":14091,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14093,"publishedVersion":252,"revision":59,"contentType":14095,"locale":27},{"sys":14092},{"type":12,"linkType":13,"id":14},{"sys":14094},{"id":20,"type":12,"linkType":21},{"sys":14096},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14098,"metaTitle":262,"metaDescription":263,"mainTitle":14099,"subtitle":282,"heroImage":14114,"ctaButton":305,"ctaLink":306},[261],{"data":14100,"content":14101,"nodeType":71},{},[14102,14108],{"data":14103,"content":14104,"nodeType":274},{},[14105],{"data":14106,"marks":14107,"value":273,"nodeType":79},{},[],{"data":14109,"content":14110,"nodeType":84},{},[14111],{"data":14112,"marks":14113,"value":281,"nodeType":79},{},[],{"metadata":14115,"sys":14118,"fields":14123},{"tags":14116,"concepts":14117},[],[],{"space":14119,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14121,"publishedVersion":59,"revision":22,"locale":27},{"sys":14120},{"type":12,"linkType":13,"id":14},{"sys":14122},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14124},{"url":297,"details":14125,"fileName":303,"contentType":304},{"size":299,"image":14126},{"width":301,"height":302},{"sys":14128,"fields":14131},{"id":14129,"createdAt":14130},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":14132,"slug":14133,"articleIntro":14132,"category":14134},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[14135],{"metadata":14136,"sys":14139,"fields":14146},{"tags":14137,"concepts":14138},[],[],{"space":14140,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14142,"publishedVersion":252,"revision":59,"contentType":14144,"locale":27},{"sys":14141},{"type":12,"linkType":13,"id":14},{"sys":14143},{"id":20,"type":12,"linkType":21},{"sys":14145},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14147,"metaTitle":262,"metaDescription":263,"mainTitle":14148,"subtitle":282,"heroImage":14163,"ctaButton":305,"ctaLink":306},[261],{"data":14149,"content":14150,"nodeType":71},{},[14151,14157],{"data":14152,"content":14153,"nodeType":274},{},[14154],{"data":14155,"marks":14156,"value":273,"nodeType":79},{},[],{"data":14158,"content":14159,"nodeType":84},{},[14160],{"data":14161,"marks":14162,"value":281,"nodeType":79},{},[],{"metadata":14164,"sys":14167,"fields":14172},{"tags":14165,"concepts":14166},[],[],{"space":14168,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14170,"publishedVersion":59,"revision":22,"locale":27},{"sys":14169},{"type":12,"linkType":13,"id":14},{"sys":14171},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14173},{"url":297,"details":14174,"fileName":303,"contentType":304},{"size":299,"image":14175},{"width":301,"height":302},{"sys":14177,"fields":14180},{"id":14178,"createdAt":14179},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":14181,"slug":14182,"articleIntro":14181,"category":14183},"698 - Intégration fiscale","compte-698-integration-fiscale",[14184],{"metadata":14185,"sys":14188,"fields":14195},{"tags":14186,"concepts":14187},[],[],{"space":14189,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14191,"publishedVersion":252,"revision":59,"contentType":14193,"locale":27},{"sys":14190},{"type":12,"linkType":13,"id":14},{"sys":14192},{"id":20,"type":12,"linkType":21},{"sys":14194},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14196,"metaTitle":262,"metaDescription":263,"mainTitle":14197,"subtitle":282,"heroImage":14212,"ctaButton":305,"ctaLink":306},[261],{"data":14198,"content":14199,"nodeType":71},{},[14200,14206],{"data":14201,"content":14202,"nodeType":274},{},[14203],{"data":14204,"marks":14205,"value":273,"nodeType":79},{},[],{"data":14207,"content":14208,"nodeType":84},{},[14209],{"data":14210,"marks":14211,"value":281,"nodeType":79},{},[],{"metadata":14213,"sys":14216,"fields":14221},{"tags":14214,"concepts":14215},[],[],{"space":14217,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14219,"publishedVersion":59,"revision":22,"locale":27},{"sys":14218},{"type":12,"linkType":13,"id":14},{"sys":14220},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14222},{"url":297,"details":14223,"fileName":303,"contentType":304},{"size":299,"image":14224},{"width":301,"height":302},{"sys":14226,"fields":14229},{"id":14227,"createdAt":14228},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":14230,"slug":14231,"articleIntro":14230,"category":14232},"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",[14233],{"metadata":14234,"sys":14237,"fields":14244},{"tags":14235,"concepts":14236},[],[],{"space":14238,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14240,"publishedVersion":252,"revision":59,"contentType":14242,"locale":27},{"sys":14239},{"type":12,"linkType":13,"id":14},{"sys":14241},{"id":20,"type":12,"linkType":21},{"sys":14243},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14245,"metaTitle":262,"metaDescription":263,"mainTitle":14246,"subtitle":282,"heroImage":14261,"ctaButton":305,"ctaLink":306},[261],{"data":14247,"content":14248,"nodeType":71},{},[14249,14255],{"data":14250,"content":14251,"nodeType":274},{},[14252],{"data":14253,"marks":14254,"value":273,"nodeType":79},{},[],{"data":14256,"content":14257,"nodeType":84},{},[14258],{"data":14259,"marks":14260,"value":281,"nodeType":79},{},[],{"metadata":14262,"sys":14265,"fields":14270},{"tags":14263,"concepts":14264},[],[],{"space":14266,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14268,"publishedVersion":59,"revision":22,"locale":27},{"sys":14267},{"type":12,"linkType":13,"id":14},{"sys":14269},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14271},{"url":297,"details":14272,"fileName":303,"contentType":304},{"size":299,"image":14273},{"width":301,"height":302},{"sys":14275,"fields":14278},{"id":14276,"createdAt":14277},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":14279,"slug":14280,"articleIntro":14279,"category":14281},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[14282],{"metadata":14283,"sys":14286,"fields":14293},{"tags":14284,"concepts":14285},[],[],{"space":14287,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14289,"publishedVersion":252,"revision":59,"contentType":14291,"locale":27},{"sys":14288},{"type":12,"linkType":13,"id":14},{"sys":14290},{"id":20,"type":12,"linkType":21},{"sys":14292},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14294,"metaTitle":262,"metaDescription":263,"mainTitle":14295,"subtitle":282,"heroImage":14310,"ctaButton":305,"ctaLink":306},[261],{"data":14296,"content":14297,"nodeType":71},{},[14298,14304],{"data":14299,"content":14300,"nodeType":274},{},[14301],{"data":14302,"marks":14303,"value":273,"nodeType":79},{},[],{"data":14305,"content":14306,"nodeType":84},{},[14307],{"data":14308,"marks":14309,"value":281,"nodeType":79},{},[],{"metadata":14311,"sys":14314,"fields":14319},{"tags":14312,"concepts":14313},[],[],{"space":14315,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14317,"publishedVersion":59,"revision":22,"locale":27},{"sys":14316},{"type":12,"linkType":13,"id":14},{"sys":14318},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14320},{"url":297,"details":14321,"fileName":303,"contentType":304},{"size":299,"image":14322},{"width":301,"height":302},{"sys":14324,"fields":14327},{"id":14325,"createdAt":14326},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":14328,"slug":14329,"articleIntro":14328,"category":14330},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[14331],{"metadata":14332,"sys":14335,"fields":14342},{"tags":14333,"concepts":14334},[],[],{"space":14336,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14338,"publishedVersion":252,"revision":59,"contentType":14340,"locale":27},{"sys":14337},{"type":12,"linkType":13,"id":14},{"sys":14339},{"id":20,"type":12,"linkType":21},{"sys":14341},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14343,"metaTitle":262,"metaDescription":263,"mainTitle":14344,"subtitle":282,"heroImage":14359,"ctaButton":305,"ctaLink":306},[261],{"data":14345,"content":14346,"nodeType":71},{},[14347,14353],{"data":14348,"content":14349,"nodeType":274},{},[14350],{"data":14351,"marks":14352,"value":273,"nodeType":79},{},[],{"data":14354,"content":14355,"nodeType":84},{},[14356],{"data":14357,"marks":14358,"value":281,"nodeType":79},{},[],{"metadata":14360,"sys":14363,"fields":14368},{"tags":14361,"concepts":14362},[],[],{"space":14364,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14366,"publishedVersion":59,"revision":22,"locale":27},{"sys":14365},{"type":12,"linkType":13,"id":14},{"sys":14367},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14369},{"url":297,"details":14370,"fileName":303,"contentType":304},{"size":299,"image":14371},{"width":301,"height":302},{"sys":14373,"fields":14376},{"id":14374,"createdAt":14375},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":14377,"slug":14378,"articleIntro":-1,"category":14379},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[14380],{"metadata":14381,"sys":14384,"fields":14391},{"tags":14382,"concepts":14383},[],[],{"space":14385,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14387,"publishedVersion":252,"revision":59,"contentType":14389,"locale":27},{"sys":14386},{"type":12,"linkType":13,"id":14},{"sys":14388},{"id":20,"type":12,"linkType":21},{"sys":14390},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14392,"metaTitle":262,"metaDescription":263,"mainTitle":14393,"subtitle":282,"heroImage":14408,"ctaButton":305,"ctaLink":306},[261],{"data":14394,"content":14395,"nodeType":71},{},[14396,14402],{"data":14397,"content":14398,"nodeType":274},{},[14399],{"data":14400,"marks":14401,"value":273,"nodeType":79},{},[],{"data":14403,"content":14404,"nodeType":84},{},[14405],{"data":14406,"marks":14407,"value":281,"nodeType":79},{},[],{"metadata":14409,"sys":14412,"fields":14417},{"tags":14410,"concepts":14411},[],[],{"space":14413,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14415,"publishedVersion":59,"revision":22,"locale":27},{"sys":14414},{"type":12,"linkType":13,"id":14},{"sys":14416},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14418},{"url":297,"details":14419,"fileName":303,"contentType":304},{"size":299,"image":14420},{"width":301,"height":302},{"sys":14422,"fields":14425},{"id":14423,"createdAt":14424},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":14426,"slug":14427,"articleIntro":14426,"category":14428},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[14429],{"metadata":14430,"sys":14433,"fields":14440},{"tags":14431,"concepts":14432},[],[],{"space":14434,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14436,"publishedVersion":252,"revision":59,"contentType":14438,"locale":27},{"sys":14435},{"type":12,"linkType":13,"id":14},{"sys":14437},{"id":20,"type":12,"linkType":21},{"sys":14439},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14441,"metaTitle":262,"metaDescription":263,"mainTitle":14442,"subtitle":282,"heroImage":14457,"ctaButton":305,"ctaLink":306},[261],{"data":14443,"content":14444,"nodeType":71},{},[14445,14451],{"data":14446,"content":14447,"nodeType":274},{},[14448],{"data":14449,"marks":14450,"value":273,"nodeType":79},{},[],{"data":14452,"content":14453,"nodeType":84},{},[14454],{"data":14455,"marks":14456,"value":281,"nodeType":79},{},[],{"metadata":14458,"sys":14461,"fields":14466},{"tags":14459,"concepts":14460},[],[],{"space":14462,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14464,"publishedVersion":59,"revision":22,"locale":27},{"sys":14463},{"type":12,"linkType":13,"id":14},{"sys":14465},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14467},{"url":297,"details":14468,"fileName":303,"contentType":304},{"size":299,"image":14469},{"width":301,"height":302},{"sys":14471,"fields":14474},{"id":14472,"createdAt":14473},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":14475,"slug":14476,"articleIntro":14475,"category":14477},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[14478],{"metadata":14479,"sys":14482,"fields":14489},{"tags":14480,"concepts":14481},[],[],{"space":14483,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14485,"publishedVersion":252,"revision":59,"contentType":14487,"locale":27},{"sys":14484},{"type":12,"linkType":13,"id":14},{"sys":14486},{"id":20,"type":12,"linkType":21},{"sys":14488},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14490,"metaTitle":262,"metaDescription":263,"mainTitle":14491,"subtitle":282,"heroImage":14506,"ctaButton":305,"ctaLink":306},[261],{"data":14492,"content":14493,"nodeType":71},{},[14494,14500],{"data":14495,"content":14496,"nodeType":274},{},[14497],{"data":14498,"marks":14499,"value":273,"nodeType":79},{},[],{"data":14501,"content":14502,"nodeType":84},{},[14503],{"data":14504,"marks":14505,"value":281,"nodeType":79},{},[],{"metadata":14507,"sys":14510,"fields":14515},{"tags":14508,"concepts":14509},[],[],{"space":14511,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14513,"publishedVersion":59,"revision":22,"locale":27},{"sys":14512},{"type":12,"linkType":13,"id":14},{"sys":14514},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14516},{"url":297,"details":14517,"fileName":303,"contentType":304},{"size":299,"image":14518},{"width":301,"height":302},{"sys":14520,"fields":14523},{"id":14521,"createdAt":14522},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":14524,"slug":14525,"articleIntro":14524,"category":14526},"Compte 2184 - Mobilier","compte-2184-mobilier",[14527],{"metadata":14528,"sys":14531,"fields":14538},{"tags":14529,"concepts":14530},[],[],{"space":14532,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14534,"publishedVersion":252,"revision":59,"contentType":14536,"locale":27},{"sys":14533},{"type":12,"linkType":13,"id":14},{"sys":14535},{"id":20,"type":12,"linkType":21},{"sys":14537},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14539,"metaTitle":262,"metaDescription":263,"mainTitle":14540,"subtitle":282,"heroImage":14555,"ctaButton":305,"ctaLink":306},[261],{"data":14541,"content":14542,"nodeType":71},{},[14543,14549],{"data":14544,"content":14545,"nodeType":274},{},[14546],{"data":14547,"marks":14548,"value":273,"nodeType":79},{},[],{"data":14550,"content":14551,"nodeType":84},{},[14552],{"data":14553,"marks":14554,"value":281,"nodeType":79},{},[],{"metadata":14556,"sys":14559,"fields":14564},{"tags":14557,"concepts":14558},[],[],{"space":14560,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14562,"publishedVersion":59,"revision":22,"locale":27},{"sys":14561},{"type":12,"linkType":13,"id":14},{"sys":14563},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14565},{"url":297,"details":14566,"fileName":303,"contentType":304},{"size":299,"image":14567},{"width":301,"height":302},{"sys":14569,"fields":14572},{"id":14570,"createdAt":14571},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":14573,"slug":14574,"articleIntro":-1,"category":14575},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[14576],{"metadata":14577,"sys":14580,"fields":14587},{"tags":14578,"concepts":14579},[],[],{"space":14581,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14583,"publishedVersion":252,"revision":59,"contentType":14585,"locale":27},{"sys":14582},{"type":12,"linkType":13,"id":14},{"sys":14584},{"id":20,"type":12,"linkType":21},{"sys":14586},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14588,"metaTitle":262,"metaDescription":263,"mainTitle":14589,"subtitle":282,"heroImage":14604,"ctaButton":305,"ctaLink":306},[261],{"data":14590,"content":14591,"nodeType":71},{},[14592,14598],{"data":14593,"content":14594,"nodeType":274},{},[14595],{"data":14596,"marks":14597,"value":273,"nodeType":79},{},[],{"data":14599,"content":14600,"nodeType":84},{},[14601],{"data":14602,"marks":14603,"value":281,"nodeType":79},{},[],{"metadata":14605,"sys":14608,"fields":14613},{"tags":14606,"concepts":14607},[],[],{"space":14609,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14611,"publishedVersion":59,"revision":22,"locale":27},{"sys":14610},{"type":12,"linkType":13,"id":14},{"sys":14612},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14614},{"url":297,"details":14615,"fileName":303,"contentType":304},{"size":299,"image":14616},{"width":301,"height":302},{"sys":14618,"fields":14621},{"id":14619,"createdAt":14620},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":14622,"slug":14623,"articleIntro":14622,"category":14624},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[14625],{"metadata":14626,"sys":14629,"fields":14636},{"tags":14627,"concepts":14628},[],[],{"space":14630,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14632,"publishedVersion":252,"revision":59,"contentType":14634,"locale":27},{"sys":14631},{"type":12,"linkType":13,"id":14},{"sys":14633},{"id":20,"type":12,"linkType":21},{"sys":14635},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14637,"metaTitle":262,"metaDescription":263,"mainTitle":14638,"subtitle":282,"heroImage":14653,"ctaButton":305,"ctaLink":306},[261],{"data":14639,"content":14640,"nodeType":71},{},[14641,14647],{"data":14642,"content":14643,"nodeType":274},{},[14644],{"data":14645,"marks":14646,"value":273,"nodeType":79},{},[],{"data":14648,"content":14649,"nodeType":84},{},[14650],{"data":14651,"marks":14652,"value":281,"nodeType":79},{},[],{"metadata":14654,"sys":14657,"fields":14662},{"tags":14655,"concepts":14656},[],[],{"space":14658,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14660,"publishedVersion":59,"revision":22,"locale":27},{"sys":14659},{"type":12,"linkType":13,"id":14},{"sys":14661},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14663},{"url":297,"details":14664,"fileName":303,"contentType":304},{"size":299,"image":14665},{"width":301,"height":302},{"sys":14667,"fields":14670},{"id":14668,"createdAt":14669},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":14671,"slug":14672,"articleIntro":-1,"category":14673},"Compte 66 - Charges financières","compte-66-charges-financieres",[14674],{"metadata":14675,"sys":14678,"fields":14685},{"tags":14676,"concepts":14677},[],[],{"space":14679,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14681,"publishedVersion":252,"revision":59,"contentType":14683,"locale":27},{"sys":14680},{"type":12,"linkType":13,"id":14},{"sys":14682},{"id":20,"type":12,"linkType":21},{"sys":14684},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14686,"metaTitle":262,"metaDescription":263,"mainTitle":14687,"subtitle":282,"heroImage":14702,"ctaButton":305,"ctaLink":306},[261],{"data":14688,"content":14689,"nodeType":71},{},[14690,14696],{"data":14691,"content":14692,"nodeType":274},{},[14693],{"data":14694,"marks":14695,"value":273,"nodeType":79},{},[],{"data":14697,"content":14698,"nodeType":84},{},[14699],{"data":14700,"marks":14701,"value":281,"nodeType":79},{},[],{"metadata":14703,"sys":14706,"fields":14711},{"tags":14704,"concepts":14705},[],[],{"space":14707,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14709,"publishedVersion":59,"revision":22,"locale":27},{"sys":14708},{"type":12,"linkType":13,"id":14},{"sys":14710},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14712},{"url":297,"details":14713,"fileName":303,"contentType":304},{"size":299,"image":14714},{"width":301,"height":302},{"sys":14716,"fields":14719},{"id":14717,"createdAt":14718},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":14720,"slug":14721,"articleIntro":14720,"category":14722},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[14723],{"metadata":14724,"sys":14727,"fields":14734},{"tags":14725,"concepts":14726},[],[],{"space":14728,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14730,"publishedVersion":252,"revision":59,"contentType":14732,"locale":27},{"sys":14729},{"type":12,"linkType":13,"id":14},{"sys":14731},{"id":20,"type":12,"linkType":21},{"sys":14733},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14735,"metaTitle":262,"metaDescription":263,"mainTitle":14736,"subtitle":282,"heroImage":14751,"ctaButton":305,"ctaLink":306},[261],{"data":14737,"content":14738,"nodeType":71},{},[14739,14745],{"data":14740,"content":14741,"nodeType":274},{},[14742],{"data":14743,"marks":14744,"value":273,"nodeType":79},{},[],{"data":14746,"content":14747,"nodeType":84},{},[14748],{"data":14749,"marks":14750,"value":281,"nodeType":79},{},[],{"metadata":14752,"sys":14755,"fields":14760},{"tags":14753,"concepts":14754},[],[],{"space":14756,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14758,"publishedVersion":59,"revision":22,"locale":27},{"sys":14757},{"type":12,"linkType":13,"id":14},{"sys":14759},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14761},{"url":297,"details":14762,"fileName":303,"contentType":304},{"size":299,"image":14763},{"width":301,"height":302},{"sys":14765,"fields":14768},{"id":14766,"createdAt":14767},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":14769,"slug":14770,"articleIntro":-1,"category":14771},"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",[14772],{"metadata":14773,"sys":14776,"fields":14783},{"tags":14774,"concepts":14775},[],[],{"space":14777,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14779,"publishedVersion":252,"revision":59,"contentType":14781,"locale":27},{"sys":14778},{"type":12,"linkType":13,"id":14},{"sys":14780},{"id":20,"type":12,"linkType":21},{"sys":14782},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14784,"metaTitle":262,"metaDescription":263,"mainTitle":14785,"subtitle":282,"heroImage":14800,"ctaButton":305,"ctaLink":306},[261],{"data":14786,"content":14787,"nodeType":71},{},[14788,14794],{"data":14789,"content":14790,"nodeType":274},{},[14791],{"data":14792,"marks":14793,"value":273,"nodeType":79},{},[],{"data":14795,"content":14796,"nodeType":84},{},[14797],{"data":14798,"marks":14799,"value":281,"nodeType":79},{},[],{"metadata":14801,"sys":14804,"fields":14809},{"tags":14802,"concepts":14803},[],[],{"space":14805,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14807,"publishedVersion":59,"revision":22,"locale":27},{"sys":14806},{"type":12,"linkType":13,"id":14},{"sys":14808},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14810},{"url":297,"details":14811,"fileName":303,"contentType":304},{"size":299,"image":14812},{"width":301,"height":302},{"sys":14814,"fields":14816},{"id":14815,"createdAt":2027},"IZVxgFtKjx89x5I04Z8oh",{"title":14817,"slug":14818,"articleIntro":14817,"category":14819},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[14820],{"metadata":14821,"sys":14824,"fields":14831},{"tags":14822,"concepts":14823},[],[],{"space":14825,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14827,"publishedVersion":252,"revision":59,"contentType":14829,"locale":27},{"sys":14826},{"type":12,"linkType":13,"id":14},{"sys":14828},{"id":20,"type":12,"linkType":21},{"sys":14830},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14832,"metaTitle":262,"metaDescription":263,"mainTitle":14833,"subtitle":282,"heroImage":14848,"ctaButton":305,"ctaLink":306},[261],{"data":14834,"content":14835,"nodeType":71},{},[14836,14842],{"data":14837,"content":14838,"nodeType":274},{},[14839],{"data":14840,"marks":14841,"value":273,"nodeType":79},{},[],{"data":14843,"content":14844,"nodeType":84},{},[14845],{"data":14846,"marks":14847,"value":281,"nodeType":79},{},[],{"metadata":14849,"sys":14852,"fields":14857},{"tags":14850,"concepts":14851},[],[],{"space":14853,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14855,"publishedVersion":59,"revision":22,"locale":27},{"sys":14854},{"type":12,"linkType":13,"id":14},{"sys":14856},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14858},{"url":297,"details":14859,"fileName":303,"contentType":304},{"size":299,"image":14860},{"width":301,"height":302},{"sys":14862,"fields":14865},{"id":14863,"createdAt":14864},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":14866,"slug":14867,"articleIntro":14866,"category":14868},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[14869],{"metadata":14870,"sys":14873,"fields":14880},{"tags":14871,"concepts":14872},[],[],{"space":14874,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14876,"publishedVersion":252,"revision":59,"contentType":14878,"locale":27},{"sys":14875},{"type":12,"linkType":13,"id":14},{"sys":14877},{"id":20,"type":12,"linkType":21},{"sys":14879},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14881,"metaTitle":262,"metaDescription":263,"mainTitle":14882,"subtitle":282,"heroImage":14897,"ctaButton":305,"ctaLink":306},[261],{"data":14883,"content":14884,"nodeType":71},{},[14885,14891],{"data":14886,"content":14887,"nodeType":274},{},[14888],{"data":14889,"marks":14890,"value":273,"nodeType":79},{},[],{"data":14892,"content":14893,"nodeType":84},{},[14894],{"data":14895,"marks":14896,"value":281,"nodeType":79},{},[],{"metadata":14898,"sys":14901,"fields":14906},{"tags":14899,"concepts":14900},[],[],{"space":14902,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14904,"publishedVersion":59,"revision":22,"locale":27},{"sys":14903},{"type":12,"linkType":13,"id":14},{"sys":14905},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14907},{"url":297,"details":14908,"fileName":303,"contentType":304},{"size":299,"image":14909},{"width":301,"height":302},{"sys":14911,"fields":14914},{"id":14912,"createdAt":14913},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":14915,"slug":14916,"articleIntro":-1,"category":14917},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[14918],{"metadata":14919,"sys":14922,"fields":14929},{"tags":14920,"concepts":14921},[],[],{"space":14923,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14925,"publishedVersion":252,"revision":59,"contentType":14927,"locale":27},{"sys":14924},{"type":12,"linkType":13,"id":14},{"sys":14926},{"id":20,"type":12,"linkType":21},{"sys":14928},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14930,"metaTitle":262,"metaDescription":263,"mainTitle":14931,"subtitle":282,"heroImage":14946,"ctaButton":305,"ctaLink":306},[261],{"data":14932,"content":14933,"nodeType":71},{},[14934,14940],{"data":14935,"content":14936,"nodeType":274},{},[14937],{"data":14938,"marks":14939,"value":273,"nodeType":79},{},[],{"data":14941,"content":14942,"nodeType":84},{},[14943],{"data":14944,"marks":14945,"value":281,"nodeType":79},{},[],{"metadata":14947,"sys":14950,"fields":14955},{"tags":14948,"concepts":14949},[],[],{"space":14951,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":14953,"publishedVersion":59,"revision":22,"locale":27},{"sys":14952},{"type":12,"linkType":13,"id":14},{"sys":14954},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":14956},{"url":297,"details":14957,"fileName":303,"contentType":304},{"size":299,"image":14958},{"width":301,"height":302},{"sys":14960,"fields":14963},{"id":14961,"createdAt":14962},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":14964,"slug":14965,"articleIntro":14966,"category":14967},"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.",[14968],{"metadata":14969,"sys":14972,"fields":14979},{"tags":14970,"concepts":14971},[],[],{"space":14973,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":14975,"publishedVersion":252,"revision":59,"contentType":14977,"locale":27},{"sys":14974},{"type":12,"linkType":13,"id":14},{"sys":14976},{"id":20,"type":12,"linkType":21},{"sys":14978},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":14980,"metaTitle":262,"metaDescription":263,"mainTitle":14981,"subtitle":282,"heroImage":14996,"ctaButton":305,"ctaLink":306},[261],{"data":14982,"content":14983,"nodeType":71},{},[14984,14990],{"data":14985,"content":14986,"nodeType":274},{},[14987],{"data":14988,"marks":14989,"value":273,"nodeType":79},{},[],{"data":14991,"content":14992,"nodeType":84},{},[14993],{"data":14994,"marks":14995,"value":281,"nodeType":79},{},[],{"metadata":14997,"sys":15000,"fields":15005},{"tags":14998,"concepts":14999},[],[],{"space":15001,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15003,"publishedVersion":59,"revision":22,"locale":27},{"sys":15002},{"type":12,"linkType":13,"id":14},{"sys":15004},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15006},{"url":297,"details":15007,"fileName":303,"contentType":304},{"size":299,"image":15008},{"width":301,"height":302},{"sys":15010,"fields":15013},{"id":15011,"createdAt":15012},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":15014,"slug":15015,"articleIntro":15014,"category":15016},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[15017],{"metadata":15018,"sys":15021,"fields":15028},{"tags":15019,"concepts":15020},[],[],{"space":15022,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15024,"publishedVersion":252,"revision":59,"contentType":15026,"locale":27},{"sys":15023},{"type":12,"linkType":13,"id":14},{"sys":15025},{"id":20,"type":12,"linkType":21},{"sys":15027},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15029,"metaTitle":262,"metaDescription":263,"mainTitle":15030,"subtitle":282,"heroImage":15045,"ctaButton":305,"ctaLink":306},[261],{"data":15031,"content":15032,"nodeType":71},{},[15033,15039],{"data":15034,"content":15035,"nodeType":274},{},[15036],{"data":15037,"marks":15038,"value":273,"nodeType":79},{},[],{"data":15040,"content":15041,"nodeType":84},{},[15042],{"data":15043,"marks":15044,"value":281,"nodeType":79},{},[],{"metadata":15046,"sys":15049,"fields":15054},{"tags":15047,"concepts":15048},[],[],{"space":15050,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15052,"publishedVersion":59,"revision":22,"locale":27},{"sys":15051},{"type":12,"linkType":13,"id":14},{"sys":15053},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15055},{"url":297,"details":15056,"fileName":303,"contentType":304},{"size":299,"image":15057},{"width":301,"height":302},{"sys":15059,"fields":15062},{"id":15060,"createdAt":15061},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":15063,"slug":15064,"articleIntro":15063,"category":15065},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[15066],{"metadata":15067,"sys":15070,"fields":15077},{"tags":15068,"concepts":15069},[],[],{"space":15071,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15073,"publishedVersion":252,"revision":59,"contentType":15075,"locale":27},{"sys":15072},{"type":12,"linkType":13,"id":14},{"sys":15074},{"id":20,"type":12,"linkType":21},{"sys":15076},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15078,"metaTitle":262,"metaDescription":263,"mainTitle":15079,"subtitle":282,"heroImage":15094,"ctaButton":305,"ctaLink":306},[261],{"data":15080,"content":15081,"nodeType":71},{},[15082,15088],{"data":15083,"content":15084,"nodeType":274},{},[15085],{"data":15086,"marks":15087,"value":273,"nodeType":79},{},[],{"data":15089,"content":15090,"nodeType":84},{},[15091],{"data":15092,"marks":15093,"value":281,"nodeType":79},{},[],{"metadata":15095,"sys":15098,"fields":15103},{"tags":15096,"concepts":15097},[],[],{"space":15099,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15101,"publishedVersion":59,"revision":22,"locale":27},{"sys":15100},{"type":12,"linkType":13,"id":14},{"sys":15102},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15104},{"url":297,"details":15105,"fileName":303,"contentType":304},{"size":299,"image":15106},{"width":301,"height":302},{"sys":15108,"fields":15111},{"id":15109,"createdAt":15110},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":15112,"slug":15113,"articleIntro":15112,"category":15114},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[15115],{"metadata":15116,"sys":15119,"fields":15126},{"tags":15117,"concepts":15118},[],[],{"space":15120,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15122,"publishedVersion":252,"revision":59,"contentType":15124,"locale":27},{"sys":15121},{"type":12,"linkType":13,"id":14},{"sys":15123},{"id":20,"type":12,"linkType":21},{"sys":15125},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15127,"metaTitle":262,"metaDescription":263,"mainTitle":15128,"subtitle":282,"heroImage":15143,"ctaButton":305,"ctaLink":306},[261],{"data":15129,"content":15130,"nodeType":71},{},[15131,15137],{"data":15132,"content":15133,"nodeType":274},{},[15134],{"data":15135,"marks":15136,"value":273,"nodeType":79},{},[],{"data":15138,"content":15139,"nodeType":84},{},[15140],{"data":15141,"marks":15142,"value":281,"nodeType":79},{},[],{"metadata":15144,"sys":15147,"fields":15152},{"tags":15145,"concepts":15146},[],[],{"space":15148,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15150,"publishedVersion":59,"revision":22,"locale":27},{"sys":15149},{"type":12,"linkType":13,"id":14},{"sys":15151},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15153},{"url":297,"details":15154,"fileName":303,"contentType":304},{"size":299,"image":15155},{"width":301,"height":302},{"sys":15157,"fields":15160},{"id":15158,"createdAt":15159},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":15161,"slug":15162,"articleIntro":15161,"category":15163},"331 - Produits en cours","compte-331-produits-en-cours",[15164],{"metadata":15165,"sys":15168,"fields":15175},{"tags":15166,"concepts":15167},[],[],{"space":15169,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15171,"publishedVersion":252,"revision":59,"contentType":15173,"locale":27},{"sys":15170},{"type":12,"linkType":13,"id":14},{"sys":15172},{"id":20,"type":12,"linkType":21},{"sys":15174},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15176,"metaTitle":262,"metaDescription":263,"mainTitle":15177,"subtitle":282,"heroImage":15192,"ctaButton":305,"ctaLink":306},[261],{"data":15178,"content":15179,"nodeType":71},{},[15180,15186],{"data":15181,"content":15182,"nodeType":274},{},[15183],{"data":15184,"marks":15185,"value":273,"nodeType":79},{},[],{"data":15187,"content":15188,"nodeType":84},{},[15189],{"data":15190,"marks":15191,"value":281,"nodeType":79},{},[],{"metadata":15193,"sys":15196,"fields":15201},{"tags":15194,"concepts":15195},[],[],{"space":15197,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15199,"publishedVersion":59,"revision":22,"locale":27},{"sys":15198},{"type":12,"linkType":13,"id":14},{"sys":15200},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15202},{"url":297,"details":15203,"fileName":303,"contentType":304},{"size":299,"image":15204},{"width":301,"height":302},{"sys":15206,"fields":15209},{"id":15207,"createdAt":15208},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":15210,"slug":15211,"articleIntro":-1,"category":15212},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[15213],{"metadata":15214,"sys":15217,"fields":15224},{"tags":15215,"concepts":15216},[],[],{"space":15218,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15220,"publishedVersion":252,"revision":59,"contentType":15222,"locale":27},{"sys":15219},{"type":12,"linkType":13,"id":14},{"sys":15221},{"id":20,"type":12,"linkType":21},{"sys":15223},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15225,"metaTitle":262,"metaDescription":263,"mainTitle":15226,"subtitle":282,"heroImage":15241,"ctaButton":305,"ctaLink":306},[261],{"data":15227,"content":15228,"nodeType":71},{},[15229,15235],{"data":15230,"content":15231,"nodeType":274},{},[15232],{"data":15233,"marks":15234,"value":273,"nodeType":79},{},[],{"data":15236,"content":15237,"nodeType":84},{},[15238],{"data":15239,"marks":15240,"value":281,"nodeType":79},{},[],{"metadata":15242,"sys":15245,"fields":15250},{"tags":15243,"concepts":15244},[],[],{"space":15246,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15248,"publishedVersion":59,"revision":22,"locale":27},{"sys":15247},{"type":12,"linkType":13,"id":14},{"sys":15249},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15251},{"url":297,"details":15252,"fileName":303,"contentType":304},{"size":299,"image":15253},{"width":301,"height":302},{"sys":15255,"fields":15258},{"id":15256,"createdAt":15257},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15259,"slug":15260,"articleIntro":15259,"category":15261},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15262],{"metadata":15263,"sys":15266,"fields":15273},{"tags":15264,"concepts":15265},[],[],{"space":15267,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15269,"publishedVersion":252,"revision":59,"contentType":15271,"locale":27},{"sys":15268},{"type":12,"linkType":13,"id":14},{"sys":15270},{"id":20,"type":12,"linkType":21},{"sys":15272},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15274,"metaTitle":262,"metaDescription":263,"mainTitle":15275,"subtitle":282,"heroImage":15290,"ctaButton":305,"ctaLink":306},[261],{"data":15276,"content":15277,"nodeType":71},{},[15278,15284],{"data":15279,"content":15280,"nodeType":274},{},[15281],{"data":15282,"marks":15283,"value":273,"nodeType":79},{},[],{"data":15285,"content":15286,"nodeType":84},{},[15287],{"data":15288,"marks":15289,"value":281,"nodeType":79},{},[],{"metadata":15291,"sys":15294,"fields":15299},{"tags":15292,"concepts":15293},[],[],{"space":15295,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15297,"publishedVersion":59,"revision":22,"locale":27},{"sys":15296},{"type":12,"linkType":13,"id":14},{"sys":15298},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15300},{"url":297,"details":15301,"fileName":303,"contentType":304},{"size":299,"image":15302},{"width":301,"height":302},{"sys":15304,"fields":15307},{"id":15305,"createdAt":15306},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":15308,"slug":15309,"articleIntro":15308,"category":15310},"6248 - Divers","compte-6248-divers",[15311],{"metadata":15312,"sys":15315,"fields":15322},{"tags":15313,"concepts":15314},[],[],{"space":15316,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15318,"publishedVersion":252,"revision":59,"contentType":15320,"locale":27},{"sys":15317},{"type":12,"linkType":13,"id":14},{"sys":15319},{"id":20,"type":12,"linkType":21},{"sys":15321},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15323,"metaTitle":262,"metaDescription":263,"mainTitle":15324,"subtitle":282,"heroImage":15339,"ctaButton":305,"ctaLink":306},[261],{"data":15325,"content":15326,"nodeType":71},{},[15327,15333],{"data":15328,"content":15329,"nodeType":274},{},[15330],{"data":15331,"marks":15332,"value":273,"nodeType":79},{},[],{"data":15334,"content":15335,"nodeType":84},{},[15336],{"data":15337,"marks":15338,"value":281,"nodeType":79},{},[],{"metadata":15340,"sys":15343,"fields":15348},{"tags":15341,"concepts":15342},[],[],{"space":15344,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15346,"publishedVersion":59,"revision":22,"locale":27},{"sys":15345},{"type":12,"linkType":13,"id":14},{"sys":15347},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15349},{"url":297,"details":15350,"fileName":303,"contentType":304},{"size":299,"image":15351},{"width":301,"height":302},{"sys":15353,"fields":15356},{"id":15354,"createdAt":15355},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":15357,"slug":15358,"articleIntro":-1,"category":15359},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[15360],{"metadata":15361,"sys":15364,"fields":15371},{"tags":15362,"concepts":15363},[],[],{"space":15365,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15367,"publishedVersion":252,"revision":59,"contentType":15369,"locale":27},{"sys":15366},{"type":12,"linkType":13,"id":14},{"sys":15368},{"id":20,"type":12,"linkType":21},{"sys":15370},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15372,"metaTitle":262,"metaDescription":263,"mainTitle":15373,"subtitle":282,"heroImage":15388,"ctaButton":305,"ctaLink":306},[261],{"data":15374,"content":15375,"nodeType":71},{},[15376,15382],{"data":15377,"content":15378,"nodeType":274},{},[15379],{"data":15380,"marks":15381,"value":273,"nodeType":79},{},[],{"data":15383,"content":15384,"nodeType":84},{},[15385],{"data":15386,"marks":15387,"value":281,"nodeType":79},{},[],{"metadata":15389,"sys":15392,"fields":15397},{"tags":15390,"concepts":15391},[],[],{"space":15393,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15395,"publishedVersion":59,"revision":22,"locale":27},{"sys":15394},{"type":12,"linkType":13,"id":14},{"sys":15396},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15398},{"url":297,"details":15399,"fileName":303,"contentType":304},{"size":299,"image":15400},{"width":301,"height":302},{"sys":15402,"fields":15405},{"id":15403,"createdAt":15404},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":15406,"slug":15407,"articleIntro":-1,"category":15408},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[15409],{"metadata":15410,"sys":15413,"fields":15420},{"tags":15411,"concepts":15412},[],[],{"space":15414,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15416,"publishedVersion":252,"revision":59,"contentType":15418,"locale":27},{"sys":15415},{"type":12,"linkType":13,"id":14},{"sys":15417},{"id":20,"type":12,"linkType":21},{"sys":15419},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15421,"metaTitle":262,"metaDescription":263,"mainTitle":15422,"subtitle":282,"heroImage":15437,"ctaButton":305,"ctaLink":306},[261],{"data":15423,"content":15424,"nodeType":71},{},[15425,15431],{"data":15426,"content":15427,"nodeType":274},{},[15428],{"data":15429,"marks":15430,"value":273,"nodeType":79},{},[],{"data":15432,"content":15433,"nodeType":84},{},[15434],{"data":15435,"marks":15436,"value":281,"nodeType":79},{},[],{"metadata":15438,"sys":15441,"fields":15446},{"tags":15439,"concepts":15440},[],[],{"space":15442,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15444,"publishedVersion":59,"revision":22,"locale":27},{"sys":15443},{"type":12,"linkType":13,"id":14},{"sys":15445},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15447},{"url":297,"details":15448,"fileName":303,"contentType":304},{"size":299,"image":15449},{"width":301,"height":302},{"sys":15451,"fields":15454},{"id":15452,"createdAt":15453},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":15455,"slug":15456,"articleIntro":15455,"category":15457},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[15458],{"metadata":15459,"sys":15462,"fields":15469},{"tags":15460,"concepts":15461},[],[],{"space":15463,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15465,"publishedVersion":252,"revision":59,"contentType":15467,"locale":27},{"sys":15464},{"type":12,"linkType":13,"id":14},{"sys":15466},{"id":20,"type":12,"linkType":21},{"sys":15468},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15470,"metaTitle":262,"metaDescription":263,"mainTitle":15471,"subtitle":282,"heroImage":15486,"ctaButton":305,"ctaLink":306},[261],{"data":15472,"content":15473,"nodeType":71},{},[15474,15480],{"data":15475,"content":15476,"nodeType":274},{},[15477],{"data":15478,"marks":15479,"value":273,"nodeType":79},{},[],{"data":15481,"content":15482,"nodeType":84},{},[15483],{"data":15484,"marks":15485,"value":281,"nodeType":79},{},[],{"metadata":15487,"sys":15490,"fields":15495},{"tags":15488,"concepts":15489},[],[],{"space":15491,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15493,"publishedVersion":59,"revision":22,"locale":27},{"sys":15492},{"type":12,"linkType":13,"id":14},{"sys":15494},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15496},{"url":297,"details":15497,"fileName":303,"contentType":304},{"size":299,"image":15498},{"width":301,"height":302},{"sys":15500,"fields":15503},{"id":15501,"createdAt":15502},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15504,"slug":15505,"articleIntro":-1,"category":15506},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15507],{"metadata":15508,"sys":15511,"fields":15518},{"tags":15509,"concepts":15510},[],[],{"space":15512,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15514,"publishedVersion":252,"revision":59,"contentType":15516,"locale":27},{"sys":15513},{"type":12,"linkType":13,"id":14},{"sys":15515},{"id":20,"type":12,"linkType":21},{"sys":15517},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15519,"metaTitle":262,"metaDescription":263,"mainTitle":15520,"subtitle":282,"heroImage":15535,"ctaButton":305,"ctaLink":306},[261],{"data":15521,"content":15522,"nodeType":71},{},[15523,15529],{"data":15524,"content":15525,"nodeType":274},{},[15526],{"data":15527,"marks":15528,"value":273,"nodeType":79},{},[],{"data":15530,"content":15531,"nodeType":84},{},[15532],{"data":15533,"marks":15534,"value":281,"nodeType":79},{},[],{"metadata":15536,"sys":15539,"fields":15544},{"tags":15537,"concepts":15538},[],[],{"space":15540,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15542,"publishedVersion":59,"revision":22,"locale":27},{"sys":15541},{"type":12,"linkType":13,"id":14},{"sys":15543},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15545},{"url":297,"details":15546,"fileName":303,"contentType":304},{"size":299,"image":15547},{"width":301,"height":302},{"sys":15549,"fields":15552},{"id":15550,"createdAt":15551},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":15553,"slug":15554,"articleIntro":15553,"category":15555},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[15556],{"metadata":15557,"sys":15560,"fields":15567},{"tags":15558,"concepts":15559},[],[],{"space":15561,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15563,"publishedVersion":252,"revision":59,"contentType":15565,"locale":27},{"sys":15562},{"type":12,"linkType":13,"id":14},{"sys":15564},{"id":20,"type":12,"linkType":21},{"sys":15566},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15568,"metaTitle":262,"metaDescription":263,"mainTitle":15569,"subtitle":282,"heroImage":15584,"ctaButton":305,"ctaLink":306},[261],{"data":15570,"content":15571,"nodeType":71},{},[15572,15578],{"data":15573,"content":15574,"nodeType":274},{},[15575],{"data":15576,"marks":15577,"value":273,"nodeType":79},{},[],{"data":15579,"content":15580,"nodeType":84},{},[15581],{"data":15582,"marks":15583,"value":281,"nodeType":79},{},[],{"metadata":15585,"sys":15588,"fields":15593},{"tags":15586,"concepts":15587},[],[],{"space":15589,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15591,"publishedVersion":59,"revision":22,"locale":27},{"sys":15590},{"type":12,"linkType":13,"id":14},{"sys":15592},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15594},{"url":297,"details":15595,"fileName":303,"contentType":304},{"size":299,"image":15596},{"width":301,"height":302},{"sys":15598,"fields":15601},{"id":15599,"createdAt":15600},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":15602,"slug":15603,"articleIntro":15602,"category":15604},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[15605],{"metadata":15606,"sys":15609,"fields":15616},{"tags":15607,"concepts":15608},[],[],{"space":15610,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15612,"publishedVersion":252,"revision":59,"contentType":15614,"locale":27},{"sys":15611},{"type":12,"linkType":13,"id":14},{"sys":15613},{"id":20,"type":12,"linkType":21},{"sys":15615},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15617,"metaTitle":262,"metaDescription":263,"mainTitle":15618,"subtitle":282,"heroImage":15633,"ctaButton":305,"ctaLink":306},[261],{"data":15619,"content":15620,"nodeType":71},{},[15621,15627],{"data":15622,"content":15623,"nodeType":274},{},[15624],{"data":15625,"marks":15626,"value":273,"nodeType":79},{},[],{"data":15628,"content":15629,"nodeType":84},{},[15630],{"data":15631,"marks":15632,"value":281,"nodeType":79},{},[],{"metadata":15634,"sys":15637,"fields":15642},{"tags":15635,"concepts":15636},[],[],{"space":15638,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15640,"publishedVersion":59,"revision":22,"locale":27},{"sys":15639},{"type":12,"linkType":13,"id":14},{"sys":15641},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15643},{"url":297,"details":15644,"fileName":303,"contentType":304},{"size":299,"image":15645},{"width":301,"height":302},{"sys":15647,"fields":15650},{"id":15648,"createdAt":15649},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":15651,"slug":15652,"articleIntro":15651,"category":15653},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[15654],{"metadata":15655,"sys":15658,"fields":15665},{"tags":15656,"concepts":15657},[],[],{"space":15659,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15661,"publishedVersion":252,"revision":59,"contentType":15663,"locale":27},{"sys":15660},{"type":12,"linkType":13,"id":14},{"sys":15662},{"id":20,"type":12,"linkType":21},{"sys":15664},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15666,"metaTitle":262,"metaDescription":263,"mainTitle":15667,"subtitle":282,"heroImage":15682,"ctaButton":305,"ctaLink":306},[261],{"data":15668,"content":15669,"nodeType":71},{},[15670,15676],{"data":15671,"content":15672,"nodeType":274},{},[15673],{"data":15674,"marks":15675,"value":273,"nodeType":79},{},[],{"data":15677,"content":15678,"nodeType":84},{},[15679],{"data":15680,"marks":15681,"value":281,"nodeType":79},{},[],{"metadata":15683,"sys":15686,"fields":15691},{"tags":15684,"concepts":15685},[],[],{"space":15687,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15689,"publishedVersion":59,"revision":22,"locale":27},{"sys":15688},{"type":12,"linkType":13,"id":14},{"sys":15690},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15692},{"url":297,"details":15693,"fileName":303,"contentType":304},{"size":299,"image":15694},{"width":301,"height":302},{"sys":15696,"fields":15699},{"id":15697,"createdAt":15698},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":15700,"slug":15701,"articleIntro":15702,"category":15703},"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",[15704],{"metadata":15705,"sys":15708,"fields":15715},{"tags":15706,"concepts":15707},[],[],{"space":15709,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15711,"publishedVersion":252,"revision":59,"contentType":15713,"locale":27},{"sys":15710},{"type":12,"linkType":13,"id":14},{"sys":15712},{"id":20,"type":12,"linkType":21},{"sys":15714},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15716,"metaTitle":262,"metaDescription":263,"mainTitle":15717,"subtitle":282,"heroImage":15732,"ctaButton":305,"ctaLink":306},[261],{"data":15718,"content":15719,"nodeType":71},{},[15720,15726],{"data":15721,"content":15722,"nodeType":274},{},[15723],{"data":15724,"marks":15725,"value":273,"nodeType":79},{},[],{"data":15727,"content":15728,"nodeType":84},{},[15729],{"data":15730,"marks":15731,"value":281,"nodeType":79},{},[],{"metadata":15733,"sys":15736,"fields":15741},{"tags":15734,"concepts":15735},[],[],{"space":15737,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15739,"publishedVersion":59,"revision":22,"locale":27},{"sys":15738},{"type":12,"linkType":13,"id":14},{"sys":15740},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15742},{"url":297,"details":15743,"fileName":303,"contentType":304},{"size":299,"image":15744},{"width":301,"height":302},{"sys":15746,"fields":15749},{"id":15747,"createdAt":15748},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":15750,"slug":15751,"articleIntro":15750,"category":15752},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[15753],{"metadata":15754,"sys":15757,"fields":15764},{"tags":15755,"concepts":15756},[],[],{"space":15758,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15760,"publishedVersion":252,"revision":59,"contentType":15762,"locale":27},{"sys":15759},{"type":12,"linkType":13,"id":14},{"sys":15761},{"id":20,"type":12,"linkType":21},{"sys":15763},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15765,"metaTitle":262,"metaDescription":263,"mainTitle":15766,"subtitle":282,"heroImage":15781,"ctaButton":305,"ctaLink":306},[261],{"data":15767,"content":15768,"nodeType":71},{},[15769,15775],{"data":15770,"content":15771,"nodeType":274},{},[15772],{"data":15773,"marks":15774,"value":273,"nodeType":79},{},[],{"data":15776,"content":15777,"nodeType":84},{},[15778],{"data":15779,"marks":15780,"value":281,"nodeType":79},{},[],{"metadata":15782,"sys":15785,"fields":15790},{"tags":15783,"concepts":15784},[],[],{"space":15786,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15788,"publishedVersion":59,"revision":22,"locale":27},{"sys":15787},{"type":12,"linkType":13,"id":14},{"sys":15789},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15791},{"url":297,"details":15792,"fileName":303,"contentType":304},{"size":299,"image":15793},{"width":301,"height":302},{"sys":15795,"fields":15798},{"id":15796,"createdAt":15797},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":15799,"slug":15800,"articleIntro":15799,"category":15801},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[15802],{"metadata":15803,"sys":15806,"fields":15813},{"tags":15804,"concepts":15805},[],[],{"space":15807,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15809,"publishedVersion":252,"revision":59,"contentType":15811,"locale":27},{"sys":15808},{"type":12,"linkType":13,"id":14},{"sys":15810},{"id":20,"type":12,"linkType":21},{"sys":15812},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15814,"metaTitle":262,"metaDescription":263,"mainTitle":15815,"subtitle":282,"heroImage":15830,"ctaButton":305,"ctaLink":306},[261],{"data":15816,"content":15817,"nodeType":71},{},[15818,15824],{"data":15819,"content":15820,"nodeType":274},{},[15821],{"data":15822,"marks":15823,"value":273,"nodeType":79},{},[],{"data":15825,"content":15826,"nodeType":84},{},[15827],{"data":15828,"marks":15829,"value":281,"nodeType":79},{},[],{"metadata":15831,"sys":15834,"fields":15839},{"tags":15832,"concepts":15833},[],[],{"space":15835,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15837,"publishedVersion":59,"revision":22,"locale":27},{"sys":15836},{"type":12,"linkType":13,"id":14},{"sys":15838},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15840},{"url":297,"details":15841,"fileName":303,"contentType":304},{"size":299,"image":15842},{"width":301,"height":302},{"sys":15844,"fields":15847},{"id":15845,"createdAt":15846},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":15848,"slug":15849,"articleIntro":15848,"category":15850},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[15851],{"metadata":15852,"sys":15855,"fields":15862},{"tags":15853,"concepts":15854},[],[],{"space":15856,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15858,"publishedVersion":252,"revision":59,"contentType":15860,"locale":27},{"sys":15857},{"type":12,"linkType":13,"id":14},{"sys":15859},{"id":20,"type":12,"linkType":21},{"sys":15861},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15863,"metaTitle":262,"metaDescription":263,"mainTitle":15864,"subtitle":282,"heroImage":15879,"ctaButton":305,"ctaLink":306},[261],{"data":15865,"content":15866,"nodeType":71},{},[15867,15873],{"data":15868,"content":15869,"nodeType":274},{},[15870],{"data":15871,"marks":15872,"value":273,"nodeType":79},{},[],{"data":15874,"content":15875,"nodeType":84},{},[15876],{"data":15877,"marks":15878,"value":281,"nodeType":79},{},[],{"metadata":15880,"sys":15883,"fields":15888},{"tags":15881,"concepts":15882},[],[],{"space":15884,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15886,"publishedVersion":59,"revision":22,"locale":27},{"sys":15885},{"type":12,"linkType":13,"id":14},{"sys":15887},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15889},{"url":297,"details":15890,"fileName":303,"contentType":304},{"size":299,"image":15891},{"width":301,"height":302},{"sys":15893,"fields":15896},{"id":15894,"createdAt":15895},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":15897,"slug":15898,"articleIntro":15897,"category":15899},"Compte 502 - Actions propres","compte-502-actions-propres",[15900],{"metadata":15901,"sys":15904,"fields":15911},{"tags":15902,"concepts":15903},[],[],{"space":15905,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15907,"publishedVersion":252,"revision":59,"contentType":15909,"locale":27},{"sys":15906},{"type":12,"linkType":13,"id":14},{"sys":15908},{"id":20,"type":12,"linkType":21},{"sys":15910},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15912,"metaTitle":262,"metaDescription":263,"mainTitle":15913,"subtitle":282,"heroImage":15928,"ctaButton":305,"ctaLink":306},[261],{"data":15914,"content":15915,"nodeType":71},{},[15916,15922],{"data":15917,"content":15918,"nodeType":274},{},[15919],{"data":15920,"marks":15921,"value":273,"nodeType":79},{},[],{"data":15923,"content":15924,"nodeType":84},{},[15925],{"data":15926,"marks":15927,"value":281,"nodeType":79},{},[],{"metadata":15929,"sys":15932,"fields":15937},{"tags":15930,"concepts":15931},[],[],{"space":15933,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15935,"publishedVersion":59,"revision":22,"locale":27},{"sys":15934},{"type":12,"linkType":13,"id":14},{"sys":15936},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15938},{"url":297,"details":15939,"fileName":303,"contentType":304},{"size":299,"image":15940},{"width":301,"height":302},{"sys":15942,"fields":15945},{"id":15943,"createdAt":15944},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15946,"slug":15947,"articleIntro":15946,"category":15948},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15949],{"metadata":15950,"sys":15953,"fields":15960},{"tags":15951,"concepts":15952},[],[],{"space":15954,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":15956,"publishedVersion":252,"revision":59,"contentType":15958,"locale":27},{"sys":15955},{"type":12,"linkType":13,"id":14},{"sys":15957},{"id":20,"type":12,"linkType":21},{"sys":15959},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":15961,"metaTitle":262,"metaDescription":263,"mainTitle":15962,"subtitle":282,"heroImage":15977,"ctaButton":305,"ctaLink":306},[261],{"data":15963,"content":15964,"nodeType":71},{},[15965,15971],{"data":15966,"content":15967,"nodeType":274},{},[15968],{"data":15969,"marks":15970,"value":273,"nodeType":79},{},[],{"data":15972,"content":15973,"nodeType":84},{},[15974],{"data":15975,"marks":15976,"value":281,"nodeType":79},{},[],{"metadata":15978,"sys":15981,"fields":15986},{"tags":15979,"concepts":15980},[],[],{"space":15982,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":15984,"publishedVersion":59,"revision":22,"locale":27},{"sys":15983},{"type":12,"linkType":13,"id":14},{"sys":15985},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":15987},{"url":297,"details":15988,"fileName":303,"contentType":304},{"size":299,"image":15989},{"width":301,"height":302},{"sys":15991,"fields":15994},{"id":15992,"createdAt":15993},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":15995,"slug":15996,"articleIntro":-1,"category":15997},"Compte 705 - Études","compte-705-etudes",[15998],{"metadata":15999,"sys":16002,"fields":16009},{"tags":16000,"concepts":16001},[],[],{"space":16003,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16005,"publishedVersion":252,"revision":59,"contentType":16007,"locale":27},{"sys":16004},{"type":12,"linkType":13,"id":14},{"sys":16006},{"id":20,"type":12,"linkType":21},{"sys":16008},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16010,"metaTitle":262,"metaDescription":263,"mainTitle":16011,"subtitle":282,"heroImage":16026,"ctaButton":305,"ctaLink":306},[261],{"data":16012,"content":16013,"nodeType":71},{},[16014,16020],{"data":16015,"content":16016,"nodeType":274},{},[16017],{"data":16018,"marks":16019,"value":273,"nodeType":79},{},[],{"data":16021,"content":16022,"nodeType":84},{},[16023],{"data":16024,"marks":16025,"value":281,"nodeType":79},{},[],{"metadata":16027,"sys":16030,"fields":16035},{"tags":16028,"concepts":16029},[],[],{"space":16031,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16033,"publishedVersion":59,"revision":22,"locale":27},{"sys":16032},{"type":12,"linkType":13,"id":14},{"sys":16034},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16036},{"url":297,"details":16037,"fileName":303,"contentType":304},{"size":299,"image":16038},{"width":301,"height":302},{"sys":16040,"fields":16043},{"id":16041,"createdAt":16042},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":16044,"slug":16045,"articleIntro":16044,"category":16046},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[16047],{"metadata":16048,"sys":16051,"fields":16058},{"tags":16049,"concepts":16050},[],[],{"space":16052,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16054,"publishedVersion":252,"revision":59,"contentType":16056,"locale":27},{"sys":16053},{"type":12,"linkType":13,"id":14},{"sys":16055},{"id":20,"type":12,"linkType":21},{"sys":16057},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16059,"metaTitle":262,"metaDescription":263,"mainTitle":16060,"subtitle":282,"heroImage":16075,"ctaButton":305,"ctaLink":306},[261],{"data":16061,"content":16062,"nodeType":71},{},[16063,16069],{"data":16064,"content":16065,"nodeType":274},{},[16066],{"data":16067,"marks":16068,"value":273,"nodeType":79},{},[],{"data":16070,"content":16071,"nodeType":84},{},[16072],{"data":16073,"marks":16074,"value":281,"nodeType":79},{},[],{"metadata":16076,"sys":16079,"fields":16084},{"tags":16077,"concepts":16078},[],[],{"space":16080,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16082,"publishedVersion":59,"revision":22,"locale":27},{"sys":16081},{"type":12,"linkType":13,"id":14},{"sys":16083},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16085},{"url":297,"details":16086,"fileName":303,"contentType":304},{"size":299,"image":16087},{"width":301,"height":302},{"sys":16089,"fields":16092},{"id":16090,"createdAt":16091},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":16093,"slug":16094,"articleIntro":16093,"category":16095},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[16096],{"metadata":16097,"sys":16100,"fields":16107},{"tags":16098,"concepts":16099},[],[],{"space":16101,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16103,"publishedVersion":252,"revision":59,"contentType":16105,"locale":27},{"sys":16102},{"type":12,"linkType":13,"id":14},{"sys":16104},{"id":20,"type":12,"linkType":21},{"sys":16106},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16108,"metaTitle":262,"metaDescription":263,"mainTitle":16109,"subtitle":282,"heroImage":16124,"ctaButton":305,"ctaLink":306},[261],{"data":16110,"content":16111,"nodeType":71},{},[16112,16118],{"data":16113,"content":16114,"nodeType":274},{},[16115],{"data":16116,"marks":16117,"value":273,"nodeType":79},{},[],{"data":16119,"content":16120,"nodeType":84},{},[16121],{"data":16122,"marks":16123,"value":281,"nodeType":79},{},[],{"metadata":16125,"sys":16128,"fields":16133},{"tags":16126,"concepts":16127},[],[],{"space":16129,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16131,"publishedVersion":59,"revision":22,"locale":27},{"sys":16130},{"type":12,"linkType":13,"id":14},{"sys":16132},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16134},{"url":297,"details":16135,"fileName":303,"contentType":304},{"size":299,"image":16136},{"width":301,"height":302},{"sys":16138,"fields":16141},{"id":16139,"createdAt":16140},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":16142,"slug":16143,"articleIntro":16142,"category":16144},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[16145],{"metadata":16146,"sys":16149,"fields":16156},{"tags":16147,"concepts":16148},[],[],{"space":16150,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16152,"publishedVersion":252,"revision":59,"contentType":16154,"locale":27},{"sys":16151},{"type":12,"linkType":13,"id":14},{"sys":16153},{"id":20,"type":12,"linkType":21},{"sys":16155},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16157,"metaTitle":262,"metaDescription":263,"mainTitle":16158,"subtitle":282,"heroImage":16173,"ctaButton":305,"ctaLink":306},[261],{"data":16159,"content":16160,"nodeType":71},{},[16161,16167],{"data":16162,"content":16163,"nodeType":274},{},[16164],{"data":16165,"marks":16166,"value":273,"nodeType":79},{},[],{"data":16168,"content":16169,"nodeType":84},{},[16170],{"data":16171,"marks":16172,"value":281,"nodeType":79},{},[],{"metadata":16174,"sys":16177,"fields":16182},{"tags":16175,"concepts":16176},[],[],{"space":16178,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16180,"publishedVersion":59,"revision":22,"locale":27},{"sys":16179},{"type":12,"linkType":13,"id":14},{"sys":16181},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16183},{"url":297,"details":16184,"fileName":303,"contentType":304},{"size":299,"image":16185},{"width":301,"height":302},{"sys":16187,"fields":16190},{"id":16188,"createdAt":16189},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":16191,"slug":16192,"articleIntro":16191,"category":16193},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[16194],{"metadata":16195,"sys":16198,"fields":16205},{"tags":16196,"concepts":16197},[],[],{"space":16199,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16201,"publishedVersion":252,"revision":59,"contentType":16203,"locale":27},{"sys":16200},{"type":12,"linkType":13,"id":14},{"sys":16202},{"id":20,"type":12,"linkType":21},{"sys":16204},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16206,"metaTitle":262,"metaDescription":263,"mainTitle":16207,"subtitle":282,"heroImage":16222,"ctaButton":305,"ctaLink":306},[261],{"data":16208,"content":16209,"nodeType":71},{},[16210,16216],{"data":16211,"content":16212,"nodeType":274},{},[16213],{"data":16214,"marks":16215,"value":273,"nodeType":79},{},[],{"data":16217,"content":16218,"nodeType":84},{},[16219],{"data":16220,"marks":16221,"value":281,"nodeType":79},{},[],{"metadata":16223,"sys":16226,"fields":16231},{"tags":16224,"concepts":16225},[],[],{"space":16227,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16229,"publishedVersion":59,"revision":22,"locale":27},{"sys":16228},{"type":12,"linkType":13,"id":14},{"sys":16230},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16232},{"url":297,"details":16233,"fileName":303,"contentType":304},{"size":299,"image":16234},{"width":301,"height":302},{"sys":16236,"fields":16239},{"id":16237,"createdAt":16238},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":16240,"slug":16241,"articleIntro":-1,"category":16242},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[16243],{"metadata":16244,"sys":16247,"fields":16254},{"tags":16245,"concepts":16246},[],[],{"space":16248,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16250,"publishedVersion":252,"revision":59,"contentType":16252,"locale":27},{"sys":16249},{"type":12,"linkType":13,"id":14},{"sys":16251},{"id":20,"type":12,"linkType":21},{"sys":16253},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16255,"metaTitle":262,"metaDescription":263,"mainTitle":16256,"subtitle":282,"heroImage":16271,"ctaButton":305,"ctaLink":306},[261],{"data":16257,"content":16258,"nodeType":71},{},[16259,16265],{"data":16260,"content":16261,"nodeType":274},{},[16262],{"data":16263,"marks":16264,"value":273,"nodeType":79},{},[],{"data":16266,"content":16267,"nodeType":84},{},[16268],{"data":16269,"marks":16270,"value":281,"nodeType":79},{},[],{"metadata":16272,"sys":16275,"fields":16280},{"tags":16273,"concepts":16274},[],[],{"space":16276,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16278,"publishedVersion":59,"revision":22,"locale":27},{"sys":16277},{"type":12,"linkType":13,"id":14},{"sys":16279},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16281},{"url":297,"details":16282,"fileName":303,"contentType":304},{"size":299,"image":16283},{"width":301,"height":302},{"sys":16285,"fields":16288},{"id":16286,"createdAt":16287},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":16289,"slug":16290,"articleIntro":16291,"category":16292},"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.",[16293],{"metadata":16294,"sys":16297,"fields":16304},{"tags":16295,"concepts":16296},[],[],{"space":16298,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16300,"publishedVersion":252,"revision":59,"contentType":16302,"locale":27},{"sys":16299},{"type":12,"linkType":13,"id":14},{"sys":16301},{"id":20,"type":12,"linkType":21},{"sys":16303},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16305,"metaTitle":262,"metaDescription":263,"mainTitle":16306,"subtitle":282,"heroImage":16321,"ctaButton":305,"ctaLink":306},[261],{"data":16307,"content":16308,"nodeType":71},{},[16309,16315],{"data":16310,"content":16311,"nodeType":274},{},[16312],{"data":16313,"marks":16314,"value":273,"nodeType":79},{},[],{"data":16316,"content":16317,"nodeType":84},{},[16318],{"data":16319,"marks":16320,"value":281,"nodeType":79},{},[],{"metadata":16322,"sys":16325,"fields":16330},{"tags":16323,"concepts":16324},[],[],{"space":16326,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16328,"publishedVersion":59,"revision":22,"locale":27},{"sys":16327},{"type":12,"linkType":13,"id":14},{"sys":16329},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16331},{"url":297,"details":16332,"fileName":303,"contentType":304},{"size":299,"image":16333},{"width":301,"height":302},{"sys":16335,"fields":16338},{"id":16336,"createdAt":16337},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":16339,"slug":16340,"articleIntro":16339,"category":16341},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[16342],{"metadata":16343,"sys":16346,"fields":16353},{"tags":16344,"concepts":16345},[],[],{"space":16347,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16349,"publishedVersion":252,"revision":59,"contentType":16351,"locale":27},{"sys":16348},{"type":12,"linkType":13,"id":14},{"sys":16350},{"id":20,"type":12,"linkType":21},{"sys":16352},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16354,"metaTitle":262,"metaDescription":263,"mainTitle":16355,"subtitle":282,"heroImage":16370,"ctaButton":305,"ctaLink":306},[261],{"data":16356,"content":16357,"nodeType":71},{},[16358,16364],{"data":16359,"content":16360,"nodeType":274},{},[16361],{"data":16362,"marks":16363,"value":273,"nodeType":79},{},[],{"data":16365,"content":16366,"nodeType":84},{},[16367],{"data":16368,"marks":16369,"value":281,"nodeType":79},{},[],{"metadata":16371,"sys":16374,"fields":16379},{"tags":16372,"concepts":16373},[],[],{"space":16375,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16377,"publishedVersion":59,"revision":22,"locale":27},{"sys":16376},{"type":12,"linkType":13,"id":14},{"sys":16378},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16380},{"url":297,"details":16381,"fileName":303,"contentType":304},{"size":299,"image":16382},{"width":301,"height":302},{"sys":16384,"fields":16387},{"id":16385,"createdAt":16386},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":16388,"slug":16389,"articleIntro":16388,"category":16390},"2961 - Titres de participation","compte-2961-titres-de-participation",[16391],{"metadata":16392,"sys":16395,"fields":16402},{"tags":16393,"concepts":16394},[],[],{"space":16396,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16398,"publishedVersion":252,"revision":59,"contentType":16400,"locale":27},{"sys":16397},{"type":12,"linkType":13,"id":14},{"sys":16399},{"id":20,"type":12,"linkType":21},{"sys":16401},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16403,"metaTitle":262,"metaDescription":263,"mainTitle":16404,"subtitle":282,"heroImage":16419,"ctaButton":305,"ctaLink":306},[261],{"data":16405,"content":16406,"nodeType":71},{},[16407,16413],{"data":16408,"content":16409,"nodeType":274},{},[16410],{"data":16411,"marks":16412,"value":273,"nodeType":79},{},[],{"data":16414,"content":16415,"nodeType":84},{},[16416],{"data":16417,"marks":16418,"value":281,"nodeType":79},{},[],{"metadata":16420,"sys":16423,"fields":16428},{"tags":16421,"concepts":16422},[],[],{"space":16424,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16426,"publishedVersion":59,"revision":22,"locale":27},{"sys":16425},{"type":12,"linkType":13,"id":14},{"sys":16427},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16429},{"url":297,"details":16430,"fileName":303,"contentType":304},{"size":299,"image":16431},{"width":301,"height":302},{"sys":16433,"fields":16436},{"id":16434,"createdAt":16435},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":16437,"slug":16438,"articleIntro":16437,"category":16439},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[16440],{"metadata":16441,"sys":16444,"fields":16451},{"tags":16442,"concepts":16443},[],[],{"space":16445,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16447,"publishedVersion":252,"revision":59,"contentType":16449,"locale":27},{"sys":16446},{"type":12,"linkType":13,"id":14},{"sys":16448},{"id":20,"type":12,"linkType":21},{"sys":16450},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16452,"metaTitle":262,"metaDescription":263,"mainTitle":16453,"subtitle":282,"heroImage":16468,"ctaButton":305,"ctaLink":306},[261],{"data":16454,"content":16455,"nodeType":71},{},[16456,16462],{"data":16457,"content":16458,"nodeType":274},{},[16459],{"data":16460,"marks":16461,"value":273,"nodeType":79},{},[],{"data":16463,"content":16464,"nodeType":84},{},[16465],{"data":16466,"marks":16467,"value":281,"nodeType":79},{},[],{"metadata":16469,"sys":16472,"fields":16477},{"tags":16470,"concepts":16471},[],[],{"space":16473,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16475,"publishedVersion":59,"revision":22,"locale":27},{"sys":16474},{"type":12,"linkType":13,"id":14},{"sys":16476},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16478},{"url":297,"details":16479,"fileName":303,"contentType":304},{"size":299,"image":16480},{"width":301,"height":302},{"sys":16482,"fields":16485},{"id":16483,"createdAt":16484},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":16486,"slug":16487,"articleIntro":16486,"category":16488},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[16489],{"metadata":16490,"sys":16493,"fields":16500},{"tags":16491,"concepts":16492},[],[],{"space":16494,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16496,"publishedVersion":252,"revision":59,"contentType":16498,"locale":27},{"sys":16495},{"type":12,"linkType":13,"id":14},{"sys":16497},{"id":20,"type":12,"linkType":21},{"sys":16499},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16501,"metaTitle":262,"metaDescription":263,"mainTitle":16502,"subtitle":282,"heroImage":16517,"ctaButton":305,"ctaLink":306},[261],{"data":16503,"content":16504,"nodeType":71},{},[16505,16511],{"data":16506,"content":16507,"nodeType":274},{},[16508],{"data":16509,"marks":16510,"value":273,"nodeType":79},{},[],{"data":16512,"content":16513,"nodeType":84},{},[16514],{"data":16515,"marks":16516,"value":281,"nodeType":79},{},[],{"metadata":16518,"sys":16521,"fields":16526},{"tags":16519,"concepts":16520},[],[],{"space":16522,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16524,"publishedVersion":59,"revision":22,"locale":27},{"sys":16523},{"type":12,"linkType":13,"id":14},{"sys":16525},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16527},{"url":297,"details":16528,"fileName":303,"contentType":304},{"size":299,"image":16529},{"width":301,"height":302},{"sys":16531,"fields":16534},{"id":16532,"createdAt":16533},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":16535,"slug":16536,"articleIntro":16535,"category":16537},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[16538],{"metadata":16539,"sys":16542,"fields":16549},{"tags":16540,"concepts":16541},[],[],{"space":16543,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16545,"publishedVersion":252,"revision":59,"contentType":16547,"locale":27},{"sys":16544},{"type":12,"linkType":13,"id":14},{"sys":16546},{"id":20,"type":12,"linkType":21},{"sys":16548},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16550,"metaTitle":262,"metaDescription":263,"mainTitle":16551,"subtitle":282,"heroImage":16566,"ctaButton":305,"ctaLink":306},[261],{"data":16552,"content":16553,"nodeType":71},{},[16554,16560],{"data":16555,"content":16556,"nodeType":274},{},[16557],{"data":16558,"marks":16559,"value":273,"nodeType":79},{},[],{"data":16561,"content":16562,"nodeType":84},{},[16563],{"data":16564,"marks":16565,"value":281,"nodeType":79},{},[],{"metadata":16567,"sys":16570,"fields":16575},{"tags":16568,"concepts":16569},[],[],{"space":16571,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16573,"publishedVersion":59,"revision":22,"locale":27},{"sys":16572},{"type":12,"linkType":13,"id":14},{"sys":16574},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16576},{"url":297,"details":16577,"fileName":303,"contentType":304},{"size":299,"image":16578},{"width":301,"height":302},{"sys":16580,"fields":16583},{"id":16581,"createdAt":16582},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":16584,"slug":16585,"articleIntro":-1,"category":16586},"Compte 6257 - Réceptions","compte-6257-receptions",[16587],{"metadata":16588,"sys":16591,"fields":16598},{"tags":16589,"concepts":16590},[],[],{"space":16592,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16594,"publishedVersion":252,"revision":59,"contentType":16596,"locale":27},{"sys":16593},{"type":12,"linkType":13,"id":14},{"sys":16595},{"id":20,"type":12,"linkType":21},{"sys":16597},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16599,"metaTitle":262,"metaDescription":263,"mainTitle":16600,"subtitle":282,"heroImage":16615,"ctaButton":305,"ctaLink":306},[261],{"data":16601,"content":16602,"nodeType":71},{},[16603,16609],{"data":16604,"content":16605,"nodeType":274},{},[16606],{"data":16607,"marks":16608,"value":273,"nodeType":79},{},[],{"data":16610,"content":16611,"nodeType":84},{},[16612],{"data":16613,"marks":16614,"value":281,"nodeType":79},{},[],{"metadata":16616,"sys":16619,"fields":16624},{"tags":16617,"concepts":16618},[],[],{"space":16620,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16622,"publishedVersion":59,"revision":22,"locale":27},{"sys":16621},{"type":12,"linkType":13,"id":14},{"sys":16623},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16625},{"url":297,"details":16626,"fileName":303,"contentType":304},{"size":299,"image":16627},{"width":301,"height":302},{"sys":16629,"fields":16632},{"id":16630,"createdAt":16631},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":16633,"slug":16634,"articleIntro":16633,"category":16635},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[16636],{"metadata":16637,"sys":16640,"fields":16647},{"tags":16638,"concepts":16639},[],[],{"space":16641,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16643,"publishedVersion":252,"revision":59,"contentType":16645,"locale":27},{"sys":16642},{"type":12,"linkType":13,"id":14},{"sys":16644},{"id":20,"type":12,"linkType":21},{"sys":16646},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16648,"metaTitle":262,"metaDescription":263,"mainTitle":16649,"subtitle":282,"heroImage":16664,"ctaButton":305,"ctaLink":306},[261],{"data":16650,"content":16651,"nodeType":71},{},[16652,16658],{"data":16653,"content":16654,"nodeType":274},{},[16655],{"data":16656,"marks":16657,"value":273,"nodeType":79},{},[],{"data":16659,"content":16660,"nodeType":84},{},[16661],{"data":16662,"marks":16663,"value":281,"nodeType":79},{},[],{"metadata":16665,"sys":16668,"fields":16673},{"tags":16666,"concepts":16667},[],[],{"space":16669,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16671,"publishedVersion":59,"revision":22,"locale":27},{"sys":16670},{"type":12,"linkType":13,"id":14},{"sys":16672},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16674},{"url":297,"details":16675,"fileName":303,"contentType":304},{"size":299,"image":16676},{"width":301,"height":302},{"sys":16678,"fields":16681},{"id":16679,"createdAt":16680},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":16682,"slug":16683,"articleIntro":-1,"category":16684},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[16685],{"metadata":16686,"sys":16689,"fields":16696},{"tags":16687,"concepts":16688},[],[],{"space":16690,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16692,"publishedVersion":252,"revision":59,"contentType":16694,"locale":27},{"sys":16691},{"type":12,"linkType":13,"id":14},{"sys":16693},{"id":20,"type":12,"linkType":21},{"sys":16695},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16697,"metaTitle":262,"metaDescription":263,"mainTitle":16698,"subtitle":282,"heroImage":16713,"ctaButton":305,"ctaLink":306},[261],{"data":16699,"content":16700,"nodeType":71},{},[16701,16707],{"data":16702,"content":16703,"nodeType":274},{},[16704],{"data":16705,"marks":16706,"value":273,"nodeType":79},{},[],{"data":16708,"content":16709,"nodeType":84},{},[16710],{"data":16711,"marks":16712,"value":281,"nodeType":79},{},[],{"metadata":16714,"sys":16717,"fields":16722},{"tags":16715,"concepts":16716},[],[],{"space":16718,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16720,"publishedVersion":59,"revision":22,"locale":27},{"sys":16719},{"type":12,"linkType":13,"id":14},{"sys":16721},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16723},{"url":297,"details":16724,"fileName":303,"contentType":304},{"size":299,"image":16725},{"width":301,"height":302},{"sys":16727,"fields":16730},{"id":16728,"createdAt":16729},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":16731,"slug":16732,"articleIntro":16731,"category":16733},"1688 - Intérêts courus","compte-1688-interets-courus",[16734],{"metadata":16735,"sys":16738,"fields":16745},{"tags":16736,"concepts":16737},[],[],{"space":16739,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16741,"publishedVersion":252,"revision":59,"contentType":16743,"locale":27},{"sys":16740},{"type":12,"linkType":13,"id":14},{"sys":16742},{"id":20,"type":12,"linkType":21},{"sys":16744},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16746,"metaTitle":262,"metaDescription":263,"mainTitle":16747,"subtitle":282,"heroImage":16762,"ctaButton":305,"ctaLink":306},[261],{"data":16748,"content":16749,"nodeType":71},{},[16750,16756],{"data":16751,"content":16752,"nodeType":274},{},[16753],{"data":16754,"marks":16755,"value":273,"nodeType":79},{},[],{"data":16757,"content":16758,"nodeType":84},{},[16759],{"data":16760,"marks":16761,"value":281,"nodeType":79},{},[],{"metadata":16763,"sys":16766,"fields":16771},{"tags":16764,"concepts":16765},[],[],{"space":16767,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16769,"publishedVersion":59,"revision":22,"locale":27},{"sys":16768},{"type":12,"linkType":13,"id":14},{"sys":16770},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16772},{"url":297,"details":16773,"fileName":303,"contentType":304},{"size":299,"image":16774},{"width":301,"height":302},{"sys":16776,"fields":16779},{"id":16777,"createdAt":16778},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":16780,"slug":16781,"articleIntro":16782,"category":16783},"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.",[16784],{"metadata":16785,"sys":16788,"fields":16795},{"tags":16786,"concepts":16787},[],[],{"space":16789,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16791,"publishedVersion":252,"revision":59,"contentType":16793,"locale":27},{"sys":16790},{"type":12,"linkType":13,"id":14},{"sys":16792},{"id":20,"type":12,"linkType":21},{"sys":16794},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16796,"metaTitle":262,"metaDescription":263,"mainTitle":16797,"subtitle":282,"heroImage":16812,"ctaButton":305,"ctaLink":306},[261],{"data":16798,"content":16799,"nodeType":71},{},[16800,16806],{"data":16801,"content":16802,"nodeType":274},{},[16803],{"data":16804,"marks":16805,"value":273,"nodeType":79},{},[],{"data":16807,"content":16808,"nodeType":84},{},[16809],{"data":16810,"marks":16811,"value":281,"nodeType":79},{},[],{"metadata":16813,"sys":16816,"fields":16821},{"tags":16814,"concepts":16815},[],[],{"space":16817,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16819,"publishedVersion":59,"revision":22,"locale":27},{"sys":16818},{"type":12,"linkType":13,"id":14},{"sys":16820},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16822},{"url":297,"details":16823,"fileName":303,"contentType":304},{"size":299,"image":16824},{"width":301,"height":302},{"sys":16826,"fields":16829},{"id":16827,"createdAt":16828},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":16830,"slug":16831,"articleIntro":16830,"category":16832},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[16833],{"metadata":16834,"sys":16837,"fields":16844},{"tags":16835,"concepts":16836},[],[],{"space":16838,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16840,"publishedVersion":252,"revision":59,"contentType":16842,"locale":27},{"sys":16839},{"type":12,"linkType":13,"id":14},{"sys":16841},{"id":20,"type":12,"linkType":21},{"sys":16843},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16845,"metaTitle":262,"metaDescription":263,"mainTitle":16846,"subtitle":282,"heroImage":16861,"ctaButton":305,"ctaLink":306},[261],{"data":16847,"content":16848,"nodeType":71},{},[16849,16855],{"data":16850,"content":16851,"nodeType":274},{},[16852],{"data":16853,"marks":16854,"value":273,"nodeType":79},{},[],{"data":16856,"content":16857,"nodeType":84},{},[16858],{"data":16859,"marks":16860,"value":281,"nodeType":79},{},[],{"metadata":16862,"sys":16865,"fields":16870},{"tags":16863,"concepts":16864},[],[],{"space":16866,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16868,"publishedVersion":59,"revision":22,"locale":27},{"sys":16867},{"type":12,"linkType":13,"id":14},{"sys":16869},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16871},{"url":297,"details":16872,"fileName":303,"contentType":304},{"size":299,"image":16873},{"width":301,"height":302},{"sys":16875,"fields":16878},{"id":16876,"createdAt":16877},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":16879,"slug":16880,"articleIntro":16879,"category":16881},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[16882],{"metadata":16883,"sys":16886,"fields":16893},{"tags":16884,"concepts":16885},[],[],{"space":16887,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16889,"publishedVersion":252,"revision":59,"contentType":16891,"locale":27},{"sys":16888},{"type":12,"linkType":13,"id":14},{"sys":16890},{"id":20,"type":12,"linkType":21},{"sys":16892},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16894,"metaTitle":262,"metaDescription":263,"mainTitle":16895,"subtitle":282,"heroImage":16910,"ctaButton":305,"ctaLink":306},[261],{"data":16896,"content":16897,"nodeType":71},{},[16898,16904],{"data":16899,"content":16900,"nodeType":274},{},[16901],{"data":16902,"marks":16903,"value":273,"nodeType":79},{},[],{"data":16905,"content":16906,"nodeType":84},{},[16907],{"data":16908,"marks":16909,"value":281,"nodeType":79},{},[],{"metadata":16911,"sys":16914,"fields":16919},{"tags":16912,"concepts":16913},[],[],{"space":16915,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16917,"publishedVersion":59,"revision":22,"locale":27},{"sys":16916},{"type":12,"linkType":13,"id":14},{"sys":16918},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16920},{"url":297,"details":16921,"fileName":303,"contentType":304},{"size":299,"image":16922},{"width":301,"height":302},{"sys":16924,"fields":16927},{"id":16925,"createdAt":16926},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":16928,"slug":16929,"articleIntro":16928,"category":16930},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[16931],{"metadata":16932,"sys":16935,"fields":16942},{"tags":16933,"concepts":16934},[],[],{"space":16936,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16938,"publishedVersion":252,"revision":59,"contentType":16940,"locale":27},{"sys":16937},{"type":12,"linkType":13,"id":14},{"sys":16939},{"id":20,"type":12,"linkType":21},{"sys":16941},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16943,"metaTitle":262,"metaDescription":263,"mainTitle":16944,"subtitle":282,"heroImage":16959,"ctaButton":305,"ctaLink":306},[261],{"data":16945,"content":16946,"nodeType":71},{},[16947,16953],{"data":16948,"content":16949,"nodeType":274},{},[16950],{"data":16951,"marks":16952,"value":273,"nodeType":79},{},[],{"data":16954,"content":16955,"nodeType":84},{},[16956],{"data":16957,"marks":16958,"value":281,"nodeType":79},{},[],{"metadata":16960,"sys":16963,"fields":16968},{"tags":16961,"concepts":16962},[],[],{"space":16964,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":16966,"publishedVersion":59,"revision":22,"locale":27},{"sys":16965},{"type":12,"linkType":13,"id":14},{"sys":16967},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":16969},{"url":297,"details":16970,"fileName":303,"contentType":304},{"size":299,"image":16971},{"width":301,"height":302},{"sys":16973,"fields":16976},{"id":16974,"createdAt":16975},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":16977,"slug":16978,"articleIntro":16977,"category":16979},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[16980],{"metadata":16981,"sys":16984,"fields":16991},{"tags":16982,"concepts":16983},[],[],{"space":16985,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":16987,"publishedVersion":252,"revision":59,"contentType":16989,"locale":27},{"sys":16986},{"type":12,"linkType":13,"id":14},{"sys":16988},{"id":20,"type":12,"linkType":21},{"sys":16990},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":16992,"metaTitle":262,"metaDescription":263,"mainTitle":16993,"subtitle":282,"heroImage":17008,"ctaButton":305,"ctaLink":306},[261],{"data":16994,"content":16995,"nodeType":71},{},[16996,17002],{"data":16997,"content":16998,"nodeType":274},{},[16999],{"data":17000,"marks":17001,"value":273,"nodeType":79},{},[],{"data":17003,"content":17004,"nodeType":84},{},[17005],{"data":17006,"marks":17007,"value":281,"nodeType":79},{},[],{"metadata":17009,"sys":17012,"fields":17017},{"tags":17010,"concepts":17011},[],[],{"space":17013,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17015,"publishedVersion":59,"revision":22,"locale":27},{"sys":17014},{"type":12,"linkType":13,"id":14},{"sys":17016},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17018},{"url":297,"details":17019,"fileName":303,"contentType":304},{"size":299,"image":17020},{"width":301,"height":302},{"sys":17022,"fields":17025},{"id":17023,"createdAt":17024},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":17026,"slug":17027,"articleIntro":17026,"category":17028},"Compte 503 - Actions","compte-503-actions",[17029],{"metadata":17030,"sys":17033,"fields":17040},{"tags":17031,"concepts":17032},[],[],{"space":17034,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17036,"publishedVersion":252,"revision":59,"contentType":17038,"locale":27},{"sys":17035},{"type":12,"linkType":13,"id":14},{"sys":17037},{"id":20,"type":12,"linkType":21},{"sys":17039},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17041,"metaTitle":262,"metaDescription":263,"mainTitle":17042,"subtitle":282,"heroImage":17057,"ctaButton":305,"ctaLink":306},[261],{"data":17043,"content":17044,"nodeType":71},{},[17045,17051],{"data":17046,"content":17047,"nodeType":274},{},[17048],{"data":17049,"marks":17050,"value":273,"nodeType":79},{},[],{"data":17052,"content":17053,"nodeType":84},{},[17054],{"data":17055,"marks":17056,"value":281,"nodeType":79},{},[],{"metadata":17058,"sys":17061,"fields":17066},{"tags":17059,"concepts":17060},[],[],{"space":17062,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17064,"publishedVersion":59,"revision":22,"locale":27},{"sys":17063},{"type":12,"linkType":13,"id":14},{"sys":17065},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17067},{"url":297,"details":17068,"fileName":303,"contentType":304},{"size":299,"image":17069},{"width":301,"height":302},{"sys":17071,"fields":17074},{"id":17072,"createdAt":17073},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":17075,"slug":17076,"articleIntro":-1,"category":17077},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[17078],{"metadata":17079,"sys":17082,"fields":17089},{"tags":17080,"concepts":17081},[],[],{"space":17083,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17085,"publishedVersion":252,"revision":59,"contentType":17087,"locale":27},{"sys":17084},{"type":12,"linkType":13,"id":14},{"sys":17086},{"id":20,"type":12,"linkType":21},{"sys":17088},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17090,"metaTitle":262,"metaDescription":263,"mainTitle":17091,"subtitle":282,"heroImage":17106,"ctaButton":305,"ctaLink":306},[261],{"data":17092,"content":17093,"nodeType":71},{},[17094,17100],{"data":17095,"content":17096,"nodeType":274},{},[17097],{"data":17098,"marks":17099,"value":273,"nodeType":79},{},[],{"data":17101,"content":17102,"nodeType":84},{},[17103],{"data":17104,"marks":17105,"value":281,"nodeType":79},{},[],{"metadata":17107,"sys":17110,"fields":17115},{"tags":17108,"concepts":17109},[],[],{"space":17111,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17113,"publishedVersion":59,"revision":22,"locale":27},{"sys":17112},{"type":12,"linkType":13,"id":14},{"sys":17114},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17116},{"url":297,"details":17117,"fileName":303,"contentType":304},{"size":299,"image":17118},{"width":301,"height":302},{"sys":17120,"fields":17123},{"id":17121,"createdAt":17122},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":17124,"slug":17125,"articleIntro":-1,"category":17126},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[17127],{"metadata":17128,"sys":17131,"fields":17138},{"tags":17129,"concepts":17130},[],[],{"space":17132,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17134,"publishedVersion":252,"revision":59,"contentType":17136,"locale":27},{"sys":17133},{"type":12,"linkType":13,"id":14},{"sys":17135},{"id":20,"type":12,"linkType":21},{"sys":17137},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17139,"metaTitle":262,"metaDescription":263,"mainTitle":17140,"subtitle":282,"heroImage":17155,"ctaButton":305,"ctaLink":306},[261],{"data":17141,"content":17142,"nodeType":71},{},[17143,17149],{"data":17144,"content":17145,"nodeType":274},{},[17146],{"data":17147,"marks":17148,"value":273,"nodeType":79},{},[],{"data":17150,"content":17151,"nodeType":84},{},[17152],{"data":17153,"marks":17154,"value":281,"nodeType":79},{},[],{"metadata":17156,"sys":17159,"fields":17164},{"tags":17157,"concepts":17158},[],[],{"space":17160,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17162,"publishedVersion":59,"revision":22,"locale":27},{"sys":17161},{"type":12,"linkType":13,"id":14},{"sys":17163},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17165},{"url":297,"details":17166,"fileName":303,"contentType":304},{"size":299,"image":17167},{"width":301,"height":302},{"sys":17169,"fields":17172},{"id":17170,"createdAt":17171},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":17173,"slug":17174,"articleIntro":-1,"category":17175},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[17176],{"metadata":17177,"sys":17180,"fields":17187},{"tags":17178,"concepts":17179},[],[],{"space":17181,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17183,"publishedVersion":252,"revision":59,"contentType":17185,"locale":27},{"sys":17182},{"type":12,"linkType":13,"id":14},{"sys":17184},{"id":20,"type":12,"linkType":21},{"sys":17186},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17188,"metaTitle":262,"metaDescription":263,"mainTitle":17189,"subtitle":282,"heroImage":17204,"ctaButton":305,"ctaLink":306},[261],{"data":17190,"content":17191,"nodeType":71},{},[17192,17198],{"data":17193,"content":17194,"nodeType":274},{},[17195],{"data":17196,"marks":17197,"value":273,"nodeType":79},{},[],{"data":17199,"content":17200,"nodeType":84},{},[17201],{"data":17202,"marks":17203,"value":281,"nodeType":79},{},[],{"metadata":17205,"sys":17208,"fields":17213},{"tags":17206,"concepts":17207},[],[],{"space":17209,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17211,"publishedVersion":59,"revision":22,"locale":27},{"sys":17210},{"type":12,"linkType":13,"id":14},{"sys":17212},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17214},{"url":297,"details":17215,"fileName":303,"contentType":304},{"size":299,"image":17216},{"width":301,"height":302},{"sys":17218,"fields":17221},{"id":17219,"createdAt":17220},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":17222,"slug":17223,"articleIntro":17222,"category":17224},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[17225],{"metadata":17226,"sys":17229,"fields":17236},{"tags":17227,"concepts":17228},[],[],{"space":17230,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17232,"publishedVersion":252,"revision":59,"contentType":17234,"locale":27},{"sys":17231},{"type":12,"linkType":13,"id":14},{"sys":17233},{"id":20,"type":12,"linkType":21},{"sys":17235},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17237,"metaTitle":262,"metaDescription":263,"mainTitle":17238,"subtitle":282,"heroImage":17253,"ctaButton":305,"ctaLink":306},[261],{"data":17239,"content":17240,"nodeType":71},{},[17241,17247],{"data":17242,"content":17243,"nodeType":274},{},[17244],{"data":17245,"marks":17246,"value":273,"nodeType":79},{},[],{"data":17248,"content":17249,"nodeType":84},{},[17250],{"data":17251,"marks":17252,"value":281,"nodeType":79},{},[],{"metadata":17254,"sys":17257,"fields":17262},{"tags":17255,"concepts":17256},[],[],{"space":17258,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17260,"publishedVersion":59,"revision":22,"locale":27},{"sys":17259},{"type":12,"linkType":13,"id":14},{"sys":17261},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17263},{"url":297,"details":17264,"fileName":303,"contentType":304},{"size":299,"image":17265},{"width":301,"height":302},{"sys":17267,"fields":17270},{"id":17268,"createdAt":17269},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":17271,"slug":17272,"articleIntro":17271,"category":17273},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[17274],{"metadata":17275,"sys":17278,"fields":17285},{"tags":17276,"concepts":17277},[],[],{"space":17279,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17281,"publishedVersion":252,"revision":59,"contentType":17283,"locale":27},{"sys":17280},{"type":12,"linkType":13,"id":14},{"sys":17282},{"id":20,"type":12,"linkType":21},{"sys":17284},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17286,"metaTitle":262,"metaDescription":263,"mainTitle":17287,"subtitle":282,"heroImage":17302,"ctaButton":305,"ctaLink":306},[261],{"data":17288,"content":17289,"nodeType":71},{},[17290,17296],{"data":17291,"content":17292,"nodeType":274},{},[17293],{"data":17294,"marks":17295,"value":273,"nodeType":79},{},[],{"data":17297,"content":17298,"nodeType":84},{},[17299],{"data":17300,"marks":17301,"value":281,"nodeType":79},{},[],{"metadata":17303,"sys":17306,"fields":17311},{"tags":17304,"concepts":17305},[],[],{"space":17307,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17309,"publishedVersion":59,"revision":22,"locale":27},{"sys":17308},{"type":12,"linkType":13,"id":14},{"sys":17310},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17312},{"url":297,"details":17313,"fileName":303,"contentType":304},{"size":299,"image":17314},{"width":301,"height":302},{"sys":17316,"fields":17319},{"id":17317,"createdAt":17318},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":17320,"slug":17321,"articleIntro":17320,"category":17322},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[17323],{"metadata":17324,"sys":17327,"fields":17334},{"tags":17325,"concepts":17326},[],[],{"space":17328,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17330,"publishedVersion":252,"revision":59,"contentType":17332,"locale":27},{"sys":17329},{"type":12,"linkType":13,"id":14},{"sys":17331},{"id":20,"type":12,"linkType":21},{"sys":17333},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17335,"metaTitle":262,"metaDescription":263,"mainTitle":17336,"subtitle":282,"heroImage":17351,"ctaButton":305,"ctaLink":306},[261],{"data":17337,"content":17338,"nodeType":71},{},[17339,17345],{"data":17340,"content":17341,"nodeType":274},{},[17342],{"data":17343,"marks":17344,"value":273,"nodeType":79},{},[],{"data":17346,"content":17347,"nodeType":84},{},[17348],{"data":17349,"marks":17350,"value":281,"nodeType":79},{},[],{"metadata":17352,"sys":17355,"fields":17360},{"tags":17353,"concepts":17354},[],[],{"space":17356,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17358,"publishedVersion":59,"revision":22,"locale":27},{"sys":17357},{"type":12,"linkType":13,"id":14},{"sys":17359},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17361},{"url":297,"details":17362,"fileName":303,"contentType":304},{"size":299,"image":17363},{"width":301,"height":302},{"sys":17365,"fields":17368},{"id":17366,"createdAt":17367},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":17369,"slug":17370,"articleIntro":17369,"category":17371},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[17372],{"metadata":17373,"sys":17376,"fields":17383},{"tags":17374,"concepts":17375},[],[],{"space":17377,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17379,"publishedVersion":252,"revision":59,"contentType":17381,"locale":27},{"sys":17378},{"type":12,"linkType":13,"id":14},{"sys":17380},{"id":20,"type":12,"linkType":21},{"sys":17382},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17384,"metaTitle":262,"metaDescription":263,"mainTitle":17385,"subtitle":282,"heroImage":17400,"ctaButton":305,"ctaLink":306},[261],{"data":17386,"content":17387,"nodeType":71},{},[17388,17394],{"data":17389,"content":17390,"nodeType":274},{},[17391],{"data":17392,"marks":17393,"value":273,"nodeType":79},{},[],{"data":17395,"content":17396,"nodeType":84},{},[17397],{"data":17398,"marks":17399,"value":281,"nodeType":79},{},[],{"metadata":17401,"sys":17404,"fields":17409},{"tags":17402,"concepts":17403},[],[],{"space":17405,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17407,"publishedVersion":59,"revision":22,"locale":27},{"sys":17406},{"type":12,"linkType":13,"id":14},{"sys":17408},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17410},{"url":297,"details":17411,"fileName":303,"contentType":304},{"size":299,"image":17412},{"width":301,"height":302},{"sys":17414,"fields":17417},{"id":17415,"createdAt":17416},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":17418,"slug":17419,"articleIntro":17418,"category":17420},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[17421],{"metadata":17422,"sys":17425,"fields":17432},{"tags":17423,"concepts":17424},[],[],{"space":17426,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17428,"publishedVersion":252,"revision":59,"contentType":17430,"locale":27},{"sys":17427},{"type":12,"linkType":13,"id":14},{"sys":17429},{"id":20,"type":12,"linkType":21},{"sys":17431},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17433,"metaTitle":262,"metaDescription":263,"mainTitle":17434,"subtitle":282,"heroImage":17449,"ctaButton":305,"ctaLink":306},[261],{"data":17435,"content":17436,"nodeType":71},{},[17437,17443],{"data":17438,"content":17439,"nodeType":274},{},[17440],{"data":17441,"marks":17442,"value":273,"nodeType":79},{},[],{"data":17444,"content":17445,"nodeType":84},{},[17446],{"data":17447,"marks":17448,"value":281,"nodeType":79},{},[],{"metadata":17450,"sys":17453,"fields":17458},{"tags":17451,"concepts":17452},[],[],{"space":17454,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17456,"publishedVersion":59,"revision":22,"locale":27},{"sys":17455},{"type":12,"linkType":13,"id":14},{"sys":17457},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17459},{"url":297,"details":17460,"fileName":303,"contentType":304},{"size":299,"image":17461},{"width":301,"height":302},{"sys":17463,"fields":17466},{"id":17464,"createdAt":17465},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":17467,"slug":17468,"articleIntro":17467,"category":17469},"78174 - Créances","compte-78174-creances",[17470],{"metadata":17471,"sys":17474,"fields":17481},{"tags":17472,"concepts":17473},[],[],{"space":17475,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17477,"publishedVersion":252,"revision":59,"contentType":17479,"locale":27},{"sys":17476},{"type":12,"linkType":13,"id":14},{"sys":17478},{"id":20,"type":12,"linkType":21},{"sys":17480},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17482,"metaTitle":262,"metaDescription":263,"mainTitle":17483,"subtitle":282,"heroImage":17498,"ctaButton":305,"ctaLink":306},[261],{"data":17484,"content":17485,"nodeType":71},{},[17486,17492],{"data":17487,"content":17488,"nodeType":274},{},[17489],{"data":17490,"marks":17491,"value":273,"nodeType":79},{},[],{"data":17493,"content":17494,"nodeType":84},{},[17495],{"data":17496,"marks":17497,"value":281,"nodeType":79},{},[],{"metadata":17499,"sys":17502,"fields":17507},{"tags":17500,"concepts":17501},[],[],{"space":17503,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17505,"publishedVersion":59,"revision":22,"locale":27},{"sys":17504},{"type":12,"linkType":13,"id":14},{"sys":17506},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17508},{"url":297,"details":17509,"fileName":303,"contentType":304},{"size":299,"image":17510},{"width":301,"height":302},{"sys":17512,"fields":17515},{"id":17513,"createdAt":17514},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":17516,"slug":17517,"articleIntro":17516,"category":17518},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[17519],{"metadata":17520,"sys":17523,"fields":17530},{"tags":17521,"concepts":17522},[],[],{"space":17524,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17526,"publishedVersion":252,"revision":59,"contentType":17528,"locale":27},{"sys":17525},{"type":12,"linkType":13,"id":14},{"sys":17527},{"id":20,"type":12,"linkType":21},{"sys":17529},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17531,"metaTitle":262,"metaDescription":263,"mainTitle":17532,"subtitle":282,"heroImage":17547,"ctaButton":305,"ctaLink":306},[261],{"data":17533,"content":17534,"nodeType":71},{},[17535,17541],{"data":17536,"content":17537,"nodeType":274},{},[17538],{"data":17539,"marks":17540,"value":273,"nodeType":79},{},[],{"data":17542,"content":17543,"nodeType":84},{},[17544],{"data":17545,"marks":17546,"value":281,"nodeType":79},{},[],{"metadata":17548,"sys":17551,"fields":17556},{"tags":17549,"concepts":17550},[],[],{"space":17552,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17554,"publishedVersion":59,"revision":22,"locale":27},{"sys":17553},{"type":12,"linkType":13,"id":14},{"sys":17555},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17557},{"url":297,"details":17558,"fileName":303,"contentType":304},{"size":299,"image":17559},{"width":301,"height":302},{"sys":17561,"fields":17564},{"id":17562,"createdAt":17563},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":17565,"slug":17566,"articleIntro":17565,"category":17567},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[17568],{"metadata":17569,"sys":17572,"fields":17579},{"tags":17570,"concepts":17571},[],[],{"space":17573,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17575,"publishedVersion":252,"revision":59,"contentType":17577,"locale":27},{"sys":17574},{"type":12,"linkType":13,"id":14},{"sys":17576},{"id":20,"type":12,"linkType":21},{"sys":17578},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17580,"metaTitle":262,"metaDescription":263,"mainTitle":17581,"subtitle":282,"heroImage":17596,"ctaButton":305,"ctaLink":306},[261],{"data":17582,"content":17583,"nodeType":71},{},[17584,17590],{"data":17585,"content":17586,"nodeType":274},{},[17587],{"data":17588,"marks":17589,"value":273,"nodeType":79},{},[],{"data":17591,"content":17592,"nodeType":84},{},[17593],{"data":17594,"marks":17595,"value":281,"nodeType":79},{},[],{"metadata":17597,"sys":17600,"fields":17605},{"tags":17598,"concepts":17599},[],[],{"space":17601,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17603,"publishedVersion":59,"revision":22,"locale":27},{"sys":17602},{"type":12,"linkType":13,"id":14},{"sys":17604},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17606},{"url":297,"details":17607,"fileName":303,"contentType":304},{"size":299,"image":17608},{"width":301,"height":302},{"sys":17610,"fields":17613},{"id":17611,"createdAt":17612},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":17614,"slug":17615,"articleIntro":-1,"category":17616},"Compte 518 - Intérêts courus","compte-518-interets-courus",[17617],{"metadata":17618,"sys":17621,"fields":17628},{"tags":17619,"concepts":17620},[],[],{"space":17622,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17624,"publishedVersion":252,"revision":59,"contentType":17626,"locale":27},{"sys":17623},{"type":12,"linkType":13,"id":14},{"sys":17625},{"id":20,"type":12,"linkType":21},{"sys":17627},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17629,"metaTitle":262,"metaDescription":263,"mainTitle":17630,"subtitle":282,"heroImage":17645,"ctaButton":305,"ctaLink":306},[261],{"data":17631,"content":17632,"nodeType":71},{},[17633,17639],{"data":17634,"content":17635,"nodeType":274},{},[17636],{"data":17637,"marks":17638,"value":273,"nodeType":79},{},[],{"data":17640,"content":17641,"nodeType":84},{},[17642],{"data":17643,"marks":17644,"value":281,"nodeType":79},{},[],{"metadata":17646,"sys":17649,"fields":17654},{"tags":17647,"concepts":17648},[],[],{"space":17650,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17652,"publishedVersion":59,"revision":22,"locale":27},{"sys":17651},{"type":12,"linkType":13,"id":14},{"sys":17653},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17655},{"url":297,"details":17656,"fileName":303,"contentType":304},{"size":299,"image":17657},{"width":301,"height":302},{"sys":17659,"fields":17662},{"id":17660,"createdAt":17661},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":17663,"slug":17664,"articleIntro":17663,"category":17665},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[17666],{"metadata":17667,"sys":17670,"fields":17677},{"tags":17668,"concepts":17669},[],[],{"space":17671,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17673,"publishedVersion":252,"revision":59,"contentType":17675,"locale":27},{"sys":17672},{"type":12,"linkType":13,"id":14},{"sys":17674},{"id":20,"type":12,"linkType":21},{"sys":17676},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17678,"metaTitle":262,"metaDescription":263,"mainTitle":17679,"subtitle":282,"heroImage":17694,"ctaButton":305,"ctaLink":306},[261],{"data":17680,"content":17681,"nodeType":71},{},[17682,17688],{"data":17683,"content":17684,"nodeType":274},{},[17685],{"data":17686,"marks":17687,"value":273,"nodeType":79},{},[],{"data":17689,"content":17690,"nodeType":84},{},[17691],{"data":17692,"marks":17693,"value":281,"nodeType":79},{},[],{"metadata":17695,"sys":17698,"fields":17703},{"tags":17696,"concepts":17697},[],[],{"space":17699,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17701,"publishedVersion":59,"revision":22,"locale":27},{"sys":17700},{"type":12,"linkType":13,"id":14},{"sys":17702},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17704},{"url":297,"details":17705,"fileName":303,"contentType":304},{"size":299,"image":17706},{"width":301,"height":302},{"sys":17708,"fields":17711},{"id":17709,"createdAt":17710},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":17712,"slug":17713,"articleIntro":17712,"category":17714},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[17715],{"metadata":17716,"sys":17719,"fields":17726},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17722,"publishedVersion":252,"revision":59,"contentType":17724,"locale":27},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":20,"type":12,"linkType":21},{"sys":17725},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17727,"metaTitle":262,"metaDescription":263,"mainTitle":17728,"subtitle":282,"heroImage":17743,"ctaButton":305,"ctaLink":306},[261],{"data":17729,"content":17730,"nodeType":71},{},[17731,17737],{"data":17732,"content":17733,"nodeType":274},{},[17734],{"data":17735,"marks":17736,"value":273,"nodeType":79},{},[],{"data":17738,"content":17739,"nodeType":84},{},[17740],{"data":17741,"marks":17742,"value":281,"nodeType":79},{},[],{"metadata":17744,"sys":17747,"fields":17752},{"tags":17745,"concepts":17746},[],[],{"space":17748,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17750,"publishedVersion":59,"revision":22,"locale":27},{"sys":17749},{"type":12,"linkType":13,"id":14},{"sys":17751},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17753},{"url":297,"details":17754,"fileName":303,"contentType":304},{"size":299,"image":17755},{"width":301,"height":302},{"sys":17757,"fields":17760},{"id":17758,"createdAt":17759},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":17761,"slug":17762,"articleIntro":17761,"category":17763},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[17764],{"metadata":17765,"sys":17768,"fields":17775},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17771,"publishedVersion":252,"revision":59,"contentType":17773,"locale":27},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":20,"type":12,"linkType":21},{"sys":17774},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17776,"metaTitle":262,"metaDescription":263,"mainTitle":17777,"subtitle":282,"heroImage":17792,"ctaButton":305,"ctaLink":306},[261],{"data":17778,"content":17779,"nodeType":71},{},[17780,17786],{"data":17781,"content":17782,"nodeType":274},{},[17783],{"data":17784,"marks":17785,"value":273,"nodeType":79},{},[],{"data":17787,"content":17788,"nodeType":84},{},[17789],{"data":17790,"marks":17791,"value":281,"nodeType":79},{},[],{"metadata":17793,"sys":17796,"fields":17801},{"tags":17794,"concepts":17795},[],[],{"space":17797,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17799,"publishedVersion":59,"revision":22,"locale":27},{"sys":17798},{"type":12,"linkType":13,"id":14},{"sys":17800},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17802},{"url":297,"details":17803,"fileName":303,"contentType":304},{"size":299,"image":17804},{"width":301,"height":302},{"sys":17806,"fields":17809},{"id":17807,"createdAt":17808},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":17810,"slug":17811,"articleIntro":-1,"category":17812},"Compte 6226 - Honoraires","compte-6226-honoraires",[17813],{"metadata":17814,"sys":17817,"fields":17824},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17820,"publishedVersion":252,"revision":59,"contentType":17822,"locale":27},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":20,"type":12,"linkType":21},{"sys":17823},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17825,"metaTitle":262,"metaDescription":263,"mainTitle":17826,"subtitle":282,"heroImage":17841,"ctaButton":305,"ctaLink":306},[261],{"data":17827,"content":17828,"nodeType":71},{},[17829,17835],{"data":17830,"content":17831,"nodeType":274},{},[17832],{"data":17833,"marks":17834,"value":273,"nodeType":79},{},[],{"data":17836,"content":17837,"nodeType":84},{},[17838],{"data":17839,"marks":17840,"value":281,"nodeType":79},{},[],{"metadata":17842,"sys":17845,"fields":17850},{"tags":17843,"concepts":17844},[],[],{"space":17846,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17848,"publishedVersion":59,"revision":22,"locale":27},{"sys":17847},{"type":12,"linkType":13,"id":14},{"sys":17849},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17851},{"url":297,"details":17852,"fileName":303,"contentType":304},{"size":299,"image":17853},{"width":301,"height":302},{"sys":17855,"fields":17858},{"id":17856,"createdAt":17857},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":17859,"slug":17860,"articleIntro":17859,"category":17861},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[17862],{"metadata":17863,"sys":17866,"fields":17873},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17869,"publishedVersion":252,"revision":59,"contentType":17871,"locale":27},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":20,"type":12,"linkType":21},{"sys":17872},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17874,"metaTitle":262,"metaDescription":263,"mainTitle":17875,"subtitle":282,"heroImage":17890,"ctaButton":305,"ctaLink":306},[261],{"data":17876,"content":17877,"nodeType":71},{},[17878,17884],{"data":17879,"content":17880,"nodeType":274},{},[17881],{"data":17882,"marks":17883,"value":273,"nodeType":79},{},[],{"data":17885,"content":17886,"nodeType":84},{},[17887],{"data":17888,"marks":17889,"value":281,"nodeType":79},{},[],{"metadata":17891,"sys":17894,"fields":17899},{"tags":17892,"concepts":17893},[],[],{"space":17895,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17897,"publishedVersion":59,"revision":22,"locale":27},{"sys":17896},{"type":12,"linkType":13,"id":14},{"sys":17898},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17900},{"url":297,"details":17901,"fileName":303,"contentType":304},{"size":299,"image":17902},{"width":301,"height":302},{"sys":17904,"fields":17907},{"id":17905,"createdAt":17906},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":17908,"slug":17909,"articleIntro":17908,"category":17910},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[17911],{"metadata":17912,"sys":17915,"fields":17922},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17918,"publishedVersion":252,"revision":59,"contentType":17920,"locale":27},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":20,"type":12,"linkType":21},{"sys":17921},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17923,"metaTitle":262,"metaDescription":263,"mainTitle":17924,"subtitle":282,"heroImage":17939,"ctaButton":305,"ctaLink":306},[261],{"data":17925,"content":17926,"nodeType":71},{},[17927,17933],{"data":17928,"content":17929,"nodeType":274},{},[17930],{"data":17931,"marks":17932,"value":273,"nodeType":79},{},[],{"data":17934,"content":17935,"nodeType":84},{},[17936],{"data":17937,"marks":17938,"value":281,"nodeType":79},{},[],{"metadata":17940,"sys":17943,"fields":17948},{"tags":17941,"concepts":17942},[],[],{"space":17944,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17946,"publishedVersion":59,"revision":22,"locale":27},{"sys":17945},{"type":12,"linkType":13,"id":14},{"sys":17947},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17949},{"url":297,"details":17950,"fileName":303,"contentType":304},{"size":299,"image":17951},{"width":301,"height":302},{"sys":17953,"fields":17956},{"id":17954,"createdAt":17955},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":17957,"slug":17958,"articleIntro":17957,"category":17959},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[17960],{"metadata":17961,"sys":17964,"fields":17971},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":17967,"publishedVersion":252,"revision":59,"contentType":17969,"locale":27},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":20,"type":12,"linkType":21},{"sys":17970},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":17972,"metaTitle":262,"metaDescription":263,"mainTitle":17973,"subtitle":282,"heroImage":17988,"ctaButton":305,"ctaLink":306},[261],{"data":17974,"content":17975,"nodeType":71},{},[17976,17982],{"data":17977,"content":17978,"nodeType":274},{},[17979],{"data":17980,"marks":17981,"value":273,"nodeType":79},{},[],{"data":17983,"content":17984,"nodeType":84},{},[17985],{"data":17986,"marks":17987,"value":281,"nodeType":79},{},[],{"metadata":17989,"sys":17992,"fields":17997},{"tags":17990,"concepts":17991},[],[],{"space":17993,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":17995,"publishedVersion":59,"revision":22,"locale":27},{"sys":17994},{"type":12,"linkType":13,"id":14},{"sys":17996},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":17998},{"url":297,"details":17999,"fileName":303,"contentType":304},{"size":299,"image":18000},{"width":301,"height":302},{"sys":18002,"fields":18005},{"id":18003,"createdAt":18004},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":18006,"slug":18007,"articleIntro":18006,"category":18008},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[18009],{"metadata":18010,"sys":18013,"fields":18020},{"tags":18011,"concepts":18012},[],[],{"space":18014,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18016,"publishedVersion":252,"revision":59,"contentType":18018,"locale":27},{"sys":18015},{"type":12,"linkType":13,"id":14},{"sys":18017},{"id":20,"type":12,"linkType":21},{"sys":18019},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18021,"metaTitle":262,"metaDescription":263,"mainTitle":18022,"subtitle":282,"heroImage":18037,"ctaButton":305,"ctaLink":306},[261],{"data":18023,"content":18024,"nodeType":71},{},[18025,18031],{"data":18026,"content":18027,"nodeType":274},{},[18028],{"data":18029,"marks":18030,"value":273,"nodeType":79},{},[],{"data":18032,"content":18033,"nodeType":84},{},[18034],{"data":18035,"marks":18036,"value":281,"nodeType":79},{},[],{"metadata":18038,"sys":18041,"fields":18046},{"tags":18039,"concepts":18040},[],[],{"space":18042,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18044,"publishedVersion":59,"revision":22,"locale":27},{"sys":18043},{"type":12,"linkType":13,"id":14},{"sys":18045},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18047},{"url":297,"details":18048,"fileName":303,"contentType":304},{"size":299,"image":18049},{"width":301,"height":302},{"sys":18051,"fields":18054},{"id":18052,"createdAt":18053},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":18055,"slug":18056,"articleIntro":18055,"category":18057},"426 - Personnel - Dépôts","compte-426-personnel-depots",[18058],{"metadata":18059,"sys":18062,"fields":18069},{"tags":18060,"concepts":18061},[],[],{"space":18063,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18065,"publishedVersion":252,"revision":59,"contentType":18067,"locale":27},{"sys":18064},{"type":12,"linkType":13,"id":14},{"sys":18066},{"id":20,"type":12,"linkType":21},{"sys":18068},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18070,"metaTitle":262,"metaDescription":263,"mainTitle":18071,"subtitle":282,"heroImage":18086,"ctaButton":305,"ctaLink":306},[261],{"data":18072,"content":18073,"nodeType":71},{},[18074,18080],{"data":18075,"content":18076,"nodeType":274},{},[18077],{"data":18078,"marks":18079,"value":273,"nodeType":79},{},[],{"data":18081,"content":18082,"nodeType":84},{},[18083],{"data":18084,"marks":18085,"value":281,"nodeType":79},{},[],{"metadata":18087,"sys":18090,"fields":18095},{"tags":18088,"concepts":18089},[],[],{"space":18091,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18093,"publishedVersion":59,"revision":22,"locale":27},{"sys":18092},{"type":12,"linkType":13,"id":14},{"sys":18094},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18096},{"url":297,"details":18097,"fileName":303,"contentType":304},{"size":299,"image":18098},{"width":301,"height":302},{"sys":18100,"fields":18103},{"id":18101,"createdAt":18102},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":18104,"slug":18105,"articleIntro":18104,"category":18106},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[18107],{"metadata":18108,"sys":18111,"fields":18118},{"tags":18109,"concepts":18110},[],[],{"space":18112,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18114,"publishedVersion":252,"revision":59,"contentType":18116,"locale":27},{"sys":18113},{"type":12,"linkType":13,"id":14},{"sys":18115},{"id":20,"type":12,"linkType":21},{"sys":18117},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18119,"metaTitle":262,"metaDescription":263,"mainTitle":18120,"subtitle":282,"heroImage":18135,"ctaButton":305,"ctaLink":306},[261],{"data":18121,"content":18122,"nodeType":71},{},[18123,18129],{"data":18124,"content":18125,"nodeType":274},{},[18126],{"data":18127,"marks":18128,"value":273,"nodeType":79},{},[],{"data":18130,"content":18131,"nodeType":84},{},[18132],{"data":18133,"marks":18134,"value":281,"nodeType":79},{},[],{"metadata":18136,"sys":18139,"fields":18144},{"tags":18137,"concepts":18138},[],[],{"space":18140,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18142,"publishedVersion":59,"revision":22,"locale":27},{"sys":18141},{"type":12,"linkType":13,"id":14},{"sys":18143},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18145},{"url":297,"details":18146,"fileName":303,"contentType":304},{"size":299,"image":18147},{"width":301,"height":302},{"sys":18149,"fields":18152},{"id":18150,"createdAt":18151},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":18153,"slug":18154,"articleIntro":18153,"category":18155},"6021 - Matières consommables","compte-6021-matieres-consommables",[18156],{"metadata":18157,"sys":18160,"fields":18167},{"tags":18158,"concepts":18159},[],[],{"space":18161,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18163,"publishedVersion":252,"revision":59,"contentType":18165,"locale":27},{"sys":18162},{"type":12,"linkType":13,"id":14},{"sys":18164},{"id":20,"type":12,"linkType":21},{"sys":18166},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18168,"metaTitle":262,"metaDescription":263,"mainTitle":18169,"subtitle":282,"heroImage":18184,"ctaButton":305,"ctaLink":306},[261],{"data":18170,"content":18171,"nodeType":71},{},[18172,18178],{"data":18173,"content":18174,"nodeType":274},{},[18175],{"data":18176,"marks":18177,"value":273,"nodeType":79},{},[],{"data":18179,"content":18180,"nodeType":84},{},[18181],{"data":18182,"marks":18183,"value":281,"nodeType":79},{},[],{"metadata":18185,"sys":18188,"fields":18193},{"tags":18186,"concepts":18187},[],[],{"space":18189,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18191,"publishedVersion":59,"revision":22,"locale":27},{"sys":18190},{"type":12,"linkType":13,"id":14},{"sys":18192},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18194},{"url":297,"details":18195,"fileName":303,"contentType":304},{"size":299,"image":18196},{"width":301,"height":302},{"sys":18198,"fields":18201},{"id":18199,"createdAt":18200},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":18202,"slug":18203,"articleIntro":18202,"category":18204},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[18205],{"metadata":18206,"sys":18209,"fields":18216},{"tags":18207,"concepts":18208},[],[],{"space":18210,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18212,"publishedVersion":252,"revision":59,"contentType":18214,"locale":27},{"sys":18211},{"type":12,"linkType":13,"id":14},{"sys":18213},{"id":20,"type":12,"linkType":21},{"sys":18215},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18217,"metaTitle":262,"metaDescription":263,"mainTitle":18218,"subtitle":282,"heroImage":18233,"ctaButton":305,"ctaLink":306},[261],{"data":18219,"content":18220,"nodeType":71},{},[18221,18227],{"data":18222,"content":18223,"nodeType":274},{},[18224],{"data":18225,"marks":18226,"value":273,"nodeType":79},{},[],{"data":18228,"content":18229,"nodeType":84},{},[18230],{"data":18231,"marks":18232,"value":281,"nodeType":79},{},[],{"metadata":18234,"sys":18237,"fields":18242},{"tags":18235,"concepts":18236},[],[],{"space":18238,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18240,"publishedVersion":59,"revision":22,"locale":27},{"sys":18239},{"type":12,"linkType":13,"id":14},{"sys":18241},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18243},{"url":297,"details":18244,"fileName":303,"contentType":304},{"size":299,"image":18245},{"width":301,"height":302},{"sys":18247,"fields":18250},{"id":18248,"createdAt":18249},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":18251,"slug":18252,"articleIntro":18251,"category":18253},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[18254],{"metadata":18255,"sys":18258,"fields":18265},{"tags":18256,"concepts":18257},[],[],{"space":18259,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18261,"publishedVersion":252,"revision":59,"contentType":18263,"locale":27},{"sys":18260},{"type":12,"linkType":13,"id":14},{"sys":18262},{"id":20,"type":12,"linkType":21},{"sys":18264},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18266,"metaTitle":262,"metaDescription":263,"mainTitle":18267,"subtitle":282,"heroImage":18282,"ctaButton":305,"ctaLink":306},[261],{"data":18268,"content":18269,"nodeType":71},{},[18270,18276],{"data":18271,"content":18272,"nodeType":274},{},[18273],{"data":18274,"marks":18275,"value":273,"nodeType":79},{},[],{"data":18277,"content":18278,"nodeType":84},{},[18279],{"data":18280,"marks":18281,"value":281,"nodeType":79},{},[],{"metadata":18283,"sys":18286,"fields":18291},{"tags":18284,"concepts":18285},[],[],{"space":18287,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18289,"publishedVersion":59,"revision":22,"locale":27},{"sys":18288},{"type":12,"linkType":13,"id":14},{"sys":18290},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18292},{"url":297,"details":18293,"fileName":303,"contentType":304},{"size":299,"image":18294},{"width":301,"height":302},{"sys":18296,"fields":18299},{"id":18297,"createdAt":18298},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":18300,"slug":18301,"articleIntro":18300,"category":18302},"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",[18303],{"metadata":18304,"sys":18307,"fields":18314},{"tags":18305,"concepts":18306},[],[],{"space":18308,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18310,"publishedVersion":252,"revision":59,"contentType":18312,"locale":27},{"sys":18309},{"type":12,"linkType":13,"id":14},{"sys":18311},{"id":20,"type":12,"linkType":21},{"sys":18313},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18315,"metaTitle":262,"metaDescription":263,"mainTitle":18316,"subtitle":282,"heroImage":18331,"ctaButton":305,"ctaLink":306},[261],{"data":18317,"content":18318,"nodeType":71},{},[18319,18325],{"data":18320,"content":18321,"nodeType":274},{},[18322],{"data":18323,"marks":18324,"value":273,"nodeType":79},{},[],{"data":18326,"content":18327,"nodeType":84},{},[18328],{"data":18329,"marks":18330,"value":281,"nodeType":79},{},[],{"metadata":18332,"sys":18335,"fields":18340},{"tags":18333,"concepts":18334},[],[],{"space":18336,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18338,"publishedVersion":59,"revision":22,"locale":27},{"sys":18337},{"type":12,"linkType":13,"id":14},{"sys":18339},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18341},{"url":297,"details":18342,"fileName":303,"contentType":304},{"size":299,"image":18343},{"width":301,"height":302},{"sys":18345,"fields":18348},{"id":18346,"createdAt":18347},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":18349,"slug":18350,"articleIntro":18349,"category":18351},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[18352],{"metadata":18353,"sys":18356,"fields":18363},{"tags":18354,"concepts":18355},[],[],{"space":18357,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18359,"publishedVersion":252,"revision":59,"contentType":18361,"locale":27},{"sys":18358},{"type":12,"linkType":13,"id":14},{"sys":18360},{"id":20,"type":12,"linkType":21},{"sys":18362},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18364,"metaTitle":262,"metaDescription":263,"mainTitle":18365,"subtitle":282,"heroImage":18380,"ctaButton":305,"ctaLink":306},[261],{"data":18366,"content":18367,"nodeType":71},{},[18368,18374],{"data":18369,"content":18370,"nodeType":274},{},[18371],{"data":18372,"marks":18373,"value":273,"nodeType":79},{},[],{"data":18375,"content":18376,"nodeType":84},{},[18377],{"data":18378,"marks":18379,"value":281,"nodeType":79},{},[],{"metadata":18381,"sys":18384,"fields":18389},{"tags":18382,"concepts":18383},[],[],{"space":18385,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18387,"publishedVersion":59,"revision":22,"locale":27},{"sys":18386},{"type":12,"linkType":13,"id":14},{"sys":18388},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18390},{"url":297,"details":18391,"fileName":303,"contentType":304},{"size":299,"image":18392},{"width":301,"height":302},{"sys":18394,"fields":18397},{"id":18395,"createdAt":18396},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":18398,"slug":18399,"articleIntro":18398,"category":18400},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[18401],{"metadata":18402,"sys":18405,"fields":18412},{"tags":18403,"concepts":18404},[],[],{"space":18406,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18408,"publishedVersion":252,"revision":59,"contentType":18410,"locale":27},{"sys":18407},{"type":12,"linkType":13,"id":14},{"sys":18409},{"id":20,"type":12,"linkType":21},{"sys":18411},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18413,"metaTitle":262,"metaDescription":263,"mainTitle":18414,"subtitle":282,"heroImage":18429,"ctaButton":305,"ctaLink":306},[261],{"data":18415,"content":18416,"nodeType":71},{},[18417,18423],{"data":18418,"content":18419,"nodeType":274},{},[18420],{"data":18421,"marks":18422,"value":273,"nodeType":79},{},[],{"data":18424,"content":18425,"nodeType":84},{},[18426],{"data":18427,"marks":18428,"value":281,"nodeType":79},{},[],{"metadata":18430,"sys":18433,"fields":18438},{"tags":18431,"concepts":18432},[],[],{"space":18434,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18436,"publishedVersion":59,"revision":22,"locale":27},{"sys":18435},{"type":12,"linkType":13,"id":14},{"sys":18437},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18439},{"url":297,"details":18440,"fileName":303,"contentType":304},{"size":299,"image":18441},{"width":301,"height":302},{"sys":18443,"fields":18446},{"id":18444,"createdAt":18445},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":18447,"slug":18448,"articleIntro":18447,"category":18449},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[18450],{"metadata":18451,"sys":18454,"fields":18461},{"tags":18452,"concepts":18453},[],[],{"space":18455,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18457,"publishedVersion":252,"revision":59,"contentType":18459,"locale":27},{"sys":18456},{"type":12,"linkType":13,"id":14},{"sys":18458},{"id":20,"type":12,"linkType":21},{"sys":18460},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18462,"metaTitle":262,"metaDescription":263,"mainTitle":18463,"subtitle":282,"heroImage":18478,"ctaButton":305,"ctaLink":306},[261],{"data":18464,"content":18465,"nodeType":71},{},[18466,18472],{"data":18467,"content":18468,"nodeType":274},{},[18469],{"data":18470,"marks":18471,"value":273,"nodeType":79},{},[],{"data":18473,"content":18474,"nodeType":84},{},[18475],{"data":18476,"marks":18477,"value":281,"nodeType":79},{},[],{"metadata":18479,"sys":18482,"fields":18487},{"tags":18480,"concepts":18481},[],[],{"space":18483,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18485,"publishedVersion":59,"revision":22,"locale":27},{"sys":18484},{"type":12,"linkType":13,"id":14},{"sys":18486},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18488},{"url":297,"details":18489,"fileName":303,"contentType":304},{"size":299,"image":18490},{"width":301,"height":302},{"sys":18492,"fields":18495},{"id":18493,"createdAt":18494},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":18496,"slug":18497,"articleIntro":18496,"category":18498},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[18499],{"metadata":18500,"sys":18503,"fields":18510},{"tags":18501,"concepts":18502},[],[],{"space":18504,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18506,"publishedVersion":252,"revision":59,"contentType":18508,"locale":27},{"sys":18505},{"type":12,"linkType":13,"id":14},{"sys":18507},{"id":20,"type":12,"linkType":21},{"sys":18509},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18511,"metaTitle":262,"metaDescription":263,"mainTitle":18512,"subtitle":282,"heroImage":18527,"ctaButton":305,"ctaLink":306},[261],{"data":18513,"content":18514,"nodeType":71},{},[18515,18521],{"data":18516,"content":18517,"nodeType":274},{},[18518],{"data":18519,"marks":18520,"value":273,"nodeType":79},{},[],{"data":18522,"content":18523,"nodeType":84},{},[18524],{"data":18525,"marks":18526,"value":281,"nodeType":79},{},[],{"metadata":18528,"sys":18531,"fields":18536},{"tags":18529,"concepts":18530},[],[],{"space":18532,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18534,"publishedVersion":59,"revision":22,"locale":27},{"sys":18533},{"type":12,"linkType":13,"id":14},{"sys":18535},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18537},{"url":297,"details":18538,"fileName":303,"contentType":304},{"size":299,"image":18539},{"width":301,"height":302},{"sys":18541,"fields":18544},{"id":18542,"createdAt":18543},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":18545,"slug":18546,"articleIntro":-1,"category":18547},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[18548],{"metadata":18549,"sys":18552,"fields":18559},{"tags":18550,"concepts":18551},[],[],{"space":18553,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18555,"publishedVersion":252,"revision":59,"contentType":18557,"locale":27},{"sys":18554},{"type":12,"linkType":13,"id":14},{"sys":18556},{"id":20,"type":12,"linkType":21},{"sys":18558},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18560,"metaTitle":262,"metaDescription":263,"mainTitle":18561,"subtitle":282,"heroImage":18576,"ctaButton":305,"ctaLink":306},[261],{"data":18562,"content":18563,"nodeType":71},{},[18564,18570],{"data":18565,"content":18566,"nodeType":274},{},[18567],{"data":18568,"marks":18569,"value":273,"nodeType":79},{},[],{"data":18571,"content":18572,"nodeType":84},{},[18573],{"data":18574,"marks":18575,"value":281,"nodeType":79},{},[],{"metadata":18577,"sys":18580,"fields":18585},{"tags":18578,"concepts":18579},[],[],{"space":18581,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18583,"publishedVersion":59,"revision":22,"locale":27},{"sys":18582},{"type":12,"linkType":13,"id":14},{"sys":18584},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18586},{"url":297,"details":18587,"fileName":303,"contentType":304},{"size":299,"image":18588},{"width":301,"height":302},{"sys":18590,"fields":18593},{"id":18591,"createdAt":18592},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":18594,"slug":18595,"articleIntro":18594,"category":18596},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[18597],{"metadata":18598,"sys":18601,"fields":18608},{"tags":18599,"concepts":18600},[],[],{"space":18602,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18604,"publishedVersion":252,"revision":59,"contentType":18606,"locale":27},{"sys":18603},{"type":12,"linkType":13,"id":14},{"sys":18605},{"id":20,"type":12,"linkType":21},{"sys":18607},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18609,"metaTitle":262,"metaDescription":263,"mainTitle":18610,"subtitle":282,"heroImage":18625,"ctaButton":305,"ctaLink":306},[261],{"data":18611,"content":18612,"nodeType":71},{},[18613,18619],{"data":18614,"content":18615,"nodeType":274},{},[18616],{"data":18617,"marks":18618,"value":273,"nodeType":79},{},[],{"data":18620,"content":18621,"nodeType":84},{},[18622],{"data":18623,"marks":18624,"value":281,"nodeType":79},{},[],{"metadata":18626,"sys":18629,"fields":18634},{"tags":18627,"concepts":18628},[],[],{"space":18630,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18632,"publishedVersion":59,"revision":22,"locale":27},{"sys":18631},{"type":12,"linkType":13,"id":14},{"sys":18633},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18635},{"url":297,"details":18636,"fileName":303,"contentType":304},{"size":299,"image":18637},{"width":301,"height":302},{"sys":18639,"fields":18642},{"id":18640,"createdAt":18641},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":18643,"slug":18644,"articleIntro":18643,"category":18645},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[18646],{"metadata":18647,"sys":18650,"fields":18657},{"tags":18648,"concepts":18649},[],[],{"space":18651,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18653,"publishedVersion":252,"revision":59,"contentType":18655,"locale":27},{"sys":18652},{"type":12,"linkType":13,"id":14},{"sys":18654},{"id":20,"type":12,"linkType":21},{"sys":18656},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18658,"metaTitle":262,"metaDescription":263,"mainTitle":18659,"subtitle":282,"heroImage":18674,"ctaButton":305,"ctaLink":306},[261],{"data":18660,"content":18661,"nodeType":71},{},[18662,18668],{"data":18663,"content":18664,"nodeType":274},{},[18665],{"data":18666,"marks":18667,"value":273,"nodeType":79},{},[],{"data":18669,"content":18670,"nodeType":84},{},[18671],{"data":18672,"marks":18673,"value":281,"nodeType":79},{},[],{"metadata":18675,"sys":18678,"fields":18683},{"tags":18676,"concepts":18677},[],[],{"space":18679,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18681,"publishedVersion":59,"revision":22,"locale":27},{"sys":18680},{"type":12,"linkType":13,"id":14},{"sys":18682},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18684},{"url":297,"details":18685,"fileName":303,"contentType":304},{"size":299,"image":18686},{"width":301,"height":302},{"sys":18688,"fields":18691},{"id":18689,"createdAt":18690},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":18692,"slug":18693,"articleIntro":18692,"category":18694},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[18695],{"metadata":18696,"sys":18699,"fields":18706},{"tags":18697,"concepts":18698},[],[],{"space":18700,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18702,"publishedVersion":252,"revision":59,"contentType":18704,"locale":27},{"sys":18701},{"type":12,"linkType":13,"id":14},{"sys":18703},{"id":20,"type":12,"linkType":21},{"sys":18705},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18707,"metaTitle":262,"metaDescription":263,"mainTitle":18708,"subtitle":282,"heroImage":18723,"ctaButton":305,"ctaLink":306},[261],{"data":18709,"content":18710,"nodeType":71},{},[18711,18717],{"data":18712,"content":18713,"nodeType":274},{},[18714],{"data":18715,"marks":18716,"value":273,"nodeType":79},{},[],{"data":18718,"content":18719,"nodeType":84},{},[18720],{"data":18721,"marks":18722,"value":281,"nodeType":79},{},[],{"metadata":18724,"sys":18727,"fields":18732},{"tags":18725,"concepts":18726},[],[],{"space":18728,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18730,"publishedVersion":59,"revision":22,"locale":27},{"sys":18729},{"type":12,"linkType":13,"id":14},{"sys":18731},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18733},{"url":297,"details":18734,"fileName":303,"contentType":304},{"size":299,"image":18735},{"width":301,"height":302},{"sys":18737,"fields":18740},{"id":18738,"createdAt":18739},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":18741,"slug":18742,"articleIntro":18741,"category":18743},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[18744],{"metadata":18745,"sys":18748,"fields":18755},{"tags":18746,"concepts":18747},[],[],{"space":18749,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18751,"publishedVersion":252,"revision":59,"contentType":18753,"locale":27},{"sys":18750},{"type":12,"linkType":13,"id":14},{"sys":18752},{"id":20,"type":12,"linkType":21},{"sys":18754},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18756,"metaTitle":262,"metaDescription":263,"mainTitle":18757,"subtitle":282,"heroImage":18772,"ctaButton":305,"ctaLink":306},[261],{"data":18758,"content":18759,"nodeType":71},{},[18760,18766],{"data":18761,"content":18762,"nodeType":274},{},[18763],{"data":18764,"marks":18765,"value":273,"nodeType":79},{},[],{"data":18767,"content":18768,"nodeType":84},{},[18769],{"data":18770,"marks":18771,"value":281,"nodeType":79},{},[],{"metadata":18773,"sys":18776,"fields":18781},{"tags":18774,"concepts":18775},[],[],{"space":18777,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18779,"publishedVersion":59,"revision":22,"locale":27},{"sys":18778},{"type":12,"linkType":13,"id":14},{"sys":18780},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18782},{"url":297,"details":18783,"fileName":303,"contentType":304},{"size":299,"image":18784},{"width":301,"height":302},{"sys":18786,"fields":18789},{"id":18787,"createdAt":18788},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":18790,"slug":18791,"articleIntro":18790,"category":18792},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[18793],{"metadata":18794,"sys":18797,"fields":18804},{"tags":18795,"concepts":18796},[],[],{"space":18798,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18800,"publishedVersion":252,"revision":59,"contentType":18802,"locale":27},{"sys":18799},{"type":12,"linkType":13,"id":14},{"sys":18801},{"id":20,"type":12,"linkType":21},{"sys":18803},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18805,"metaTitle":262,"metaDescription":263,"mainTitle":18806,"subtitle":282,"heroImage":18821,"ctaButton":305,"ctaLink":306},[261],{"data":18807,"content":18808,"nodeType":71},{},[18809,18815],{"data":18810,"content":18811,"nodeType":274},{},[18812],{"data":18813,"marks":18814,"value":273,"nodeType":79},{},[],{"data":18816,"content":18817,"nodeType":84},{},[18818],{"data":18819,"marks":18820,"value":281,"nodeType":79},{},[],{"metadata":18822,"sys":18825,"fields":18830},{"tags":18823,"concepts":18824},[],[],{"space":18826,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18828,"publishedVersion":59,"revision":22,"locale":27},{"sys":18827},{"type":12,"linkType":13,"id":14},{"sys":18829},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18831},{"url":297,"details":18832,"fileName":303,"contentType":304},{"size":299,"image":18833},{"width":301,"height":302},{"sys":18835,"fields":18838},{"id":18836,"createdAt":18837},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":18839,"slug":18840,"articleIntro":18839,"category":18841},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[18842],{"metadata":18843,"sys":18846,"fields":18853},{"tags":18844,"concepts":18845},[],[],{"space":18847,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18849,"publishedVersion":252,"revision":59,"contentType":18851,"locale":27},{"sys":18848},{"type":12,"linkType":13,"id":14},{"sys":18850},{"id":20,"type":12,"linkType":21},{"sys":18852},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18854,"metaTitle":262,"metaDescription":263,"mainTitle":18855,"subtitle":282,"heroImage":18870,"ctaButton":305,"ctaLink":306},[261],{"data":18856,"content":18857,"nodeType":71},{},[18858,18864],{"data":18859,"content":18860,"nodeType":274},{},[18861],{"data":18862,"marks":18863,"value":273,"nodeType":79},{},[],{"data":18865,"content":18866,"nodeType":84},{},[18867],{"data":18868,"marks":18869,"value":281,"nodeType":79},{},[],{"metadata":18871,"sys":18874,"fields":18879},{"tags":18872,"concepts":18873},[],[],{"space":18875,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18877,"publishedVersion":59,"revision":22,"locale":27},{"sys":18876},{"type":12,"linkType":13,"id":14},{"sys":18878},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18880},{"url":297,"details":18881,"fileName":303,"contentType":304},{"size":299,"image":18882},{"width":301,"height":302},{"sys":18884,"fields":18887},{"id":18885,"createdAt":18886},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18888,"slug":18889,"articleIntro":18888,"category":18890},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18891],{"metadata":18892,"sys":18895,"fields":18902},{"tags":18893,"concepts":18894},[],[],{"space":18896,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18898,"publishedVersion":252,"revision":59,"contentType":18900,"locale":27},{"sys":18897},{"type":12,"linkType":13,"id":14},{"sys":18899},{"id":20,"type":12,"linkType":21},{"sys":18901},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18903,"metaTitle":262,"metaDescription":263,"mainTitle":18904,"subtitle":282,"heroImage":18919,"ctaButton":305,"ctaLink":306},[261],{"data":18905,"content":18906,"nodeType":71},{},[18907,18913],{"data":18908,"content":18909,"nodeType":274},{},[18910],{"data":18911,"marks":18912,"value":273,"nodeType":79},{},[],{"data":18914,"content":18915,"nodeType":84},{},[18916],{"data":18917,"marks":18918,"value":281,"nodeType":79},{},[],{"metadata":18920,"sys":18923,"fields":18928},{"tags":18921,"concepts":18922},[],[],{"space":18924,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18926,"publishedVersion":59,"revision":22,"locale":27},{"sys":18925},{"type":12,"linkType":13,"id":14},{"sys":18927},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18929},{"url":297,"details":18930,"fileName":303,"contentType":304},{"size":299,"image":18931},{"width":301,"height":302},{"sys":18933,"fields":18936},{"id":18934,"createdAt":18935},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":18937,"slug":18938,"articleIntro":-1,"category":18939},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[18940],{"metadata":18941,"sys":18944,"fields":18951},{"tags":18942,"concepts":18943},[],[],{"space":18945,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18947,"publishedVersion":252,"revision":59,"contentType":18949,"locale":27},{"sys":18946},{"type":12,"linkType":13,"id":14},{"sys":18948},{"id":20,"type":12,"linkType":21},{"sys":18950},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":18952,"metaTitle":262,"metaDescription":263,"mainTitle":18953,"subtitle":282,"heroImage":18968,"ctaButton":305,"ctaLink":306},[261],{"data":18954,"content":18955,"nodeType":71},{},[18956,18962],{"data":18957,"content":18958,"nodeType":274},{},[18959],{"data":18960,"marks":18961,"value":273,"nodeType":79},{},[],{"data":18963,"content":18964,"nodeType":84},{},[18965],{"data":18966,"marks":18967,"value":281,"nodeType":79},{},[],{"metadata":18969,"sys":18972,"fields":18977},{"tags":18970,"concepts":18971},[],[],{"space":18973,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":18975,"publishedVersion":59,"revision":22,"locale":27},{"sys":18974},{"type":12,"linkType":13,"id":14},{"sys":18976},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":18978},{"url":297,"details":18979,"fileName":303,"contentType":304},{"size":299,"image":18980},{"width":301,"height":302},{"sys":18982,"fields":18985},{"id":18983,"createdAt":18984},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":18986,"slug":18987,"articleIntro":18986,"category":18988},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[18989],{"metadata":18990,"sys":18993,"fields":19000},{"tags":18991,"concepts":18992},[],[],{"space":18994,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":18996,"publishedVersion":252,"revision":59,"contentType":18998,"locale":27},{"sys":18995},{"type":12,"linkType":13,"id":14},{"sys":18997},{"id":20,"type":12,"linkType":21},{"sys":18999},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19001,"metaTitle":262,"metaDescription":263,"mainTitle":19002,"subtitle":282,"heroImage":19017,"ctaButton":305,"ctaLink":306},[261],{"data":19003,"content":19004,"nodeType":71},{},[19005,19011],{"data":19006,"content":19007,"nodeType":274},{},[19008],{"data":19009,"marks":19010,"value":273,"nodeType":79},{},[],{"data":19012,"content":19013,"nodeType":84},{},[19014],{"data":19015,"marks":19016,"value":281,"nodeType":79},{},[],{"metadata":19018,"sys":19021,"fields":19026},{"tags":19019,"concepts":19020},[],[],{"space":19022,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19024,"publishedVersion":59,"revision":22,"locale":27},{"sys":19023},{"type":12,"linkType":13,"id":14},{"sys":19025},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19027},{"url":297,"details":19028,"fileName":303,"contentType":304},{"size":299,"image":19029},{"width":301,"height":302},{"sys":19031,"fields":19034},{"id":19032,"createdAt":19033},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":19035,"slug":19036,"articleIntro":19037,"category":19038},"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",[19039],{"metadata":19040,"sys":19043,"fields":19050},{"tags":19041,"concepts":19042},[],[],{"space":19044,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19046,"publishedVersion":252,"revision":59,"contentType":19048,"locale":27},{"sys":19045},{"type":12,"linkType":13,"id":14},{"sys":19047},{"id":20,"type":12,"linkType":21},{"sys":19049},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19051,"metaTitle":262,"metaDescription":263,"mainTitle":19052,"subtitle":282,"heroImage":19067,"ctaButton":305,"ctaLink":306},[261],{"data":19053,"content":19054,"nodeType":71},{},[19055,19061],{"data":19056,"content":19057,"nodeType":274},{},[19058],{"data":19059,"marks":19060,"value":273,"nodeType":79},{},[],{"data":19062,"content":19063,"nodeType":84},{},[19064],{"data":19065,"marks":19066,"value":281,"nodeType":79},{},[],{"metadata":19068,"sys":19071,"fields":19076},{"tags":19069,"concepts":19070},[],[],{"space":19072,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19074,"publishedVersion":59,"revision":22,"locale":27},{"sys":19073},{"type":12,"linkType":13,"id":14},{"sys":19075},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19077},{"url":297,"details":19078,"fileName":303,"contentType":304},{"size":299,"image":19079},{"width":301,"height":302},{"sys":19081,"fields":19084},{"id":19082,"createdAt":19083},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":19085,"slug":19086,"articleIntro":-1,"category":19087},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[19088],{"metadata":19089,"sys":19092,"fields":19099},{"tags":19090,"concepts":19091},[],[],{"space":19093,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19095,"publishedVersion":252,"revision":59,"contentType":19097,"locale":27},{"sys":19094},{"type":12,"linkType":13,"id":14},{"sys":19096},{"id":20,"type":12,"linkType":21},{"sys":19098},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19100,"metaTitle":262,"metaDescription":263,"mainTitle":19101,"subtitle":282,"heroImage":19116,"ctaButton":305,"ctaLink":306},[261],{"data":19102,"content":19103,"nodeType":71},{},[19104,19110],{"data":19105,"content":19106,"nodeType":274},{},[19107],{"data":19108,"marks":19109,"value":273,"nodeType":79},{},[],{"data":19111,"content":19112,"nodeType":84},{},[19113],{"data":19114,"marks":19115,"value":281,"nodeType":79},{},[],{"metadata":19117,"sys":19120,"fields":19125},{"tags":19118,"concepts":19119},[],[],{"space":19121,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19123,"publishedVersion":59,"revision":22,"locale":27},{"sys":19122},{"type":12,"linkType":13,"id":14},{"sys":19124},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19126},{"url":297,"details":19127,"fileName":303,"contentType":304},{"size":299,"image":19128},{"width":301,"height":302},{"sys":19130,"fields":19133},{"id":19131,"createdAt":19132},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":19134,"slug":19135,"articleIntro":19136,"category":19137},"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.",[19138],{"metadata":19139,"sys":19142,"fields":19149},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19145,"publishedVersion":252,"revision":59,"contentType":19147,"locale":27},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":20,"type":12,"linkType":21},{"sys":19148},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19150,"metaTitle":262,"metaDescription":263,"mainTitle":19151,"subtitle":282,"heroImage":19166,"ctaButton":305,"ctaLink":306},[261],{"data":19152,"content":19153,"nodeType":71},{},[19154,19160],{"data":19155,"content":19156,"nodeType":274},{},[19157],{"data":19158,"marks":19159,"value":273,"nodeType":79},{},[],{"data":19161,"content":19162,"nodeType":84},{},[19163],{"data":19164,"marks":19165,"value":281,"nodeType":79},{},[],{"metadata":19167,"sys":19170,"fields":19175},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19173,"publishedVersion":59,"revision":22,"locale":27},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19176},{"url":297,"details":19177,"fileName":303,"contentType":304},{"size":299,"image":19178},{"width":301,"height":302},{"sys":19180,"fields":19183},{"id":19181,"createdAt":19182},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":19184,"slug":19185,"articleIntro":19184,"category":19186},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[19187],{"metadata":19188,"sys":19191,"fields":19198},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19194,"publishedVersion":252,"revision":59,"contentType":19196,"locale":27},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":20,"type":12,"linkType":21},{"sys":19197},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19199,"metaTitle":262,"metaDescription":263,"mainTitle":19200,"subtitle":282,"heroImage":19215,"ctaButton":305,"ctaLink":306},[261],{"data":19201,"content":19202,"nodeType":71},{},[19203,19209],{"data":19204,"content":19205,"nodeType":274},{},[19206],{"data":19207,"marks":19208,"value":273,"nodeType":79},{},[],{"data":19210,"content":19211,"nodeType":84},{},[19212],{"data":19213,"marks":19214,"value":281,"nodeType":79},{},[],{"metadata":19216,"sys":19219,"fields":19224},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19222,"publishedVersion":59,"revision":22,"locale":27},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19225},{"url":297,"details":19226,"fileName":303,"contentType":304},{"size":299,"image":19227},{"width":301,"height":302},{"sys":19229,"fields":19232},{"id":19230,"createdAt":19231},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":19233,"slug":19234,"articleIntro":19233,"category":19235},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[19236],{"metadata":19237,"sys":19240,"fields":19247},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19243,"publishedVersion":252,"revision":59,"contentType":19245,"locale":27},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":20,"type":12,"linkType":21},{"sys":19246},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19248,"metaTitle":262,"metaDescription":263,"mainTitle":19249,"subtitle":282,"heroImage":19264,"ctaButton":305,"ctaLink":306},[261],{"data":19250,"content":19251,"nodeType":71},{},[19252,19258],{"data":19253,"content":19254,"nodeType":274},{},[19255],{"data":19256,"marks":19257,"value":273,"nodeType":79},{},[],{"data":19259,"content":19260,"nodeType":84},{},[19261],{"data":19262,"marks":19263,"value":281,"nodeType":79},{},[],{"metadata":19265,"sys":19268,"fields":19273},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19271,"publishedVersion":59,"revision":22,"locale":27},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19274},{"url":297,"details":19275,"fileName":303,"contentType":304},{"size":299,"image":19276},{"width":301,"height":302},{"sys":19278,"fields":19281},{"id":19279,"createdAt":19280},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":19282,"slug":19283,"articleIntro":19282,"category":19284},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[19285],{"metadata":19286,"sys":19289,"fields":19296},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19292,"publishedVersion":252,"revision":59,"contentType":19294,"locale":27},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":20,"type":12,"linkType":21},{"sys":19295},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19297,"metaTitle":262,"metaDescription":263,"mainTitle":19298,"subtitle":282,"heroImage":19313,"ctaButton":305,"ctaLink":306},[261],{"data":19299,"content":19300,"nodeType":71},{},[19301,19307],{"data":19302,"content":19303,"nodeType":274},{},[19304],{"data":19305,"marks":19306,"value":273,"nodeType":79},{},[],{"data":19308,"content":19309,"nodeType":84},{},[19310],{"data":19311,"marks":19312,"value":281,"nodeType":79},{},[],{"metadata":19314,"sys":19317,"fields":19322},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19320,"publishedVersion":59,"revision":22,"locale":27},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19323},{"url":297,"details":19324,"fileName":303,"contentType":304},{"size":299,"image":19325},{"width":301,"height":302},{"sys":19327,"fields":19330},{"id":19328,"createdAt":19329},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":19331,"slug":19332,"articleIntro":-1,"category":19333},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[19334],{"metadata":19335,"sys":19338,"fields":19345},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19341,"publishedVersion":252,"revision":59,"contentType":19343,"locale":27},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":20,"type":12,"linkType":21},{"sys":19344},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19346,"metaTitle":262,"metaDescription":263,"mainTitle":19347,"subtitle":282,"heroImage":19362,"ctaButton":305,"ctaLink":306},[261],{"data":19348,"content":19349,"nodeType":71},{},[19350,19356],{"data":19351,"content":19352,"nodeType":274},{},[19353],{"data":19354,"marks":19355,"value":273,"nodeType":79},{},[],{"data":19357,"content":19358,"nodeType":84},{},[19359],{"data":19360,"marks":19361,"value":281,"nodeType":79},{},[],{"metadata":19363,"sys":19366,"fields":19371},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19369,"publishedVersion":59,"revision":22,"locale":27},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19372},{"url":297,"details":19373,"fileName":303,"contentType":304},{"size":299,"image":19374},{"width":301,"height":302},{"sys":19376,"fields":19379},{"id":19377,"createdAt":19378},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":19380,"slug":19381,"articleIntro":19380,"category":19382},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[19383],{"metadata":19384,"sys":19387,"fields":19394},{"tags":19385,"concepts":19386},[],[],{"space":19388,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19390,"publishedVersion":252,"revision":59,"contentType":19392,"locale":27},{"sys":19389},{"type":12,"linkType":13,"id":14},{"sys":19391},{"id":20,"type":12,"linkType":21},{"sys":19393},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19395,"metaTitle":262,"metaDescription":263,"mainTitle":19396,"subtitle":282,"heroImage":19411,"ctaButton":305,"ctaLink":306},[261],{"data":19397,"content":19398,"nodeType":71},{},[19399,19405],{"data":19400,"content":19401,"nodeType":274},{},[19402],{"data":19403,"marks":19404,"value":273,"nodeType":79},{},[],{"data":19406,"content":19407,"nodeType":84},{},[19408],{"data":19409,"marks":19410,"value":281,"nodeType":79},{},[],{"metadata":19412,"sys":19415,"fields":19420},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19418,"publishedVersion":59,"revision":22,"locale":27},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19421},{"url":297,"details":19422,"fileName":303,"contentType":304},{"size":299,"image":19423},{"width":301,"height":302},{"sys":19425,"fields":19428},{"id":19426,"createdAt":19427},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":19429,"slug":19430,"articleIntro":-1,"category":19431},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[19432],{"metadata":19433,"sys":19436,"fields":19443},{"tags":19434,"concepts":19435},[],[],{"space":19437,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19439,"publishedVersion":252,"revision":59,"contentType":19441,"locale":27},{"sys":19438},{"type":12,"linkType":13,"id":14},{"sys":19440},{"id":20,"type":12,"linkType":21},{"sys":19442},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19444,"metaTitle":262,"metaDescription":263,"mainTitle":19445,"subtitle":282,"heroImage":19460,"ctaButton":305,"ctaLink":306},[261],{"data":19446,"content":19447,"nodeType":71},{},[19448,19454],{"data":19449,"content":19450,"nodeType":274},{},[19451],{"data":19452,"marks":19453,"value":273,"nodeType":79},{},[],{"data":19455,"content":19456,"nodeType":84},{},[19457],{"data":19458,"marks":19459,"value":281,"nodeType":79},{},[],{"metadata":19461,"sys":19464,"fields":19469},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19467,"publishedVersion":59,"revision":22,"locale":27},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19470},{"url":297,"details":19471,"fileName":303,"contentType":304},{"size":299,"image":19472},{"width":301,"height":302},{"sys":19474,"fields":19477},{"id":19475,"createdAt":19476},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":19478,"slug":19479,"articleIntro":19478,"category":19480},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[19481],{"metadata":19482,"sys":19485,"fields":19492},{"tags":19483,"concepts":19484},[],[],{"space":19486,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19488,"publishedVersion":252,"revision":59,"contentType":19490,"locale":27},{"sys":19487},{"type":12,"linkType":13,"id":14},{"sys":19489},{"id":20,"type":12,"linkType":21},{"sys":19491},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19493,"metaTitle":262,"metaDescription":263,"mainTitle":19494,"subtitle":282,"heroImage":19509,"ctaButton":305,"ctaLink":306},[261],{"data":19495,"content":19496,"nodeType":71},{},[19497,19503],{"data":19498,"content":19499,"nodeType":274},{},[19500],{"data":19501,"marks":19502,"value":273,"nodeType":79},{},[],{"data":19504,"content":19505,"nodeType":84},{},[19506],{"data":19507,"marks":19508,"value":281,"nodeType":79},{},[],{"metadata":19510,"sys":19513,"fields":19518},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19516,"publishedVersion":59,"revision":22,"locale":27},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19519},{"url":297,"details":19520,"fileName":303,"contentType":304},{"size":299,"image":19521},{"width":301,"height":302},{"sys":19523,"fields":19526},{"id":19524,"createdAt":19525},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":19527,"slug":19528,"articleIntro":19527,"category":19529},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[19530],{"metadata":19531,"sys":19534,"fields":19541},{"tags":19532,"concepts":19533},[],[],{"space":19535,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19537,"publishedVersion":252,"revision":59,"contentType":19539,"locale":27},{"sys":19536},{"type":12,"linkType":13,"id":14},{"sys":19538},{"id":20,"type":12,"linkType":21},{"sys":19540},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19542,"metaTitle":262,"metaDescription":263,"mainTitle":19543,"subtitle":282,"heroImage":19558,"ctaButton":305,"ctaLink":306},[261],{"data":19544,"content":19545,"nodeType":71},{},[19546,19552],{"data":19547,"content":19548,"nodeType":274},{},[19549],{"data":19550,"marks":19551,"value":273,"nodeType":79},{},[],{"data":19553,"content":19554,"nodeType":84},{},[19555],{"data":19556,"marks":19557,"value":281,"nodeType":79},{},[],{"metadata":19559,"sys":19562,"fields":19567},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19565,"publishedVersion":59,"revision":22,"locale":27},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19568},{"url":297,"details":19569,"fileName":303,"contentType":304},{"size":299,"image":19570},{"width":301,"height":302},{"sys":19572,"fields":19575},{"id":19573,"createdAt":19574},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":19576,"slug":19577,"articleIntro":19576,"category":19578},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[19579],{"metadata":19580,"sys":19583,"fields":19590},{"tags":19581,"concepts":19582},[],[],{"space":19584,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19586,"publishedVersion":252,"revision":59,"contentType":19588,"locale":27},{"sys":19585},{"type":12,"linkType":13,"id":14},{"sys":19587},{"id":20,"type":12,"linkType":21},{"sys":19589},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19591,"metaTitle":262,"metaDescription":263,"mainTitle":19592,"subtitle":282,"heroImage":19607,"ctaButton":305,"ctaLink":306},[261],{"data":19593,"content":19594,"nodeType":71},{},[19595,19601],{"data":19596,"content":19597,"nodeType":274},{},[19598],{"data":19599,"marks":19600,"value":273,"nodeType":79},{},[],{"data":19602,"content":19603,"nodeType":84},{},[19604],{"data":19605,"marks":19606,"value":281,"nodeType":79},{},[],{"metadata":19608,"sys":19611,"fields":19616},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19614,"publishedVersion":59,"revision":22,"locale":27},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19617},{"url":297,"details":19618,"fileName":303,"contentType":304},{"size":299,"image":19619},{"width":301,"height":302},{"sys":19621,"fields":19624},{"id":19622,"createdAt":19623},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":19625,"slug":19626,"articleIntro":19625,"category":19627},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[19628],{"metadata":19629,"sys":19632,"fields":19639},{"tags":19630,"concepts":19631},[],[],{"space":19633,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19635,"publishedVersion":252,"revision":59,"contentType":19637,"locale":27},{"sys":19634},{"type":12,"linkType":13,"id":14},{"sys":19636},{"id":20,"type":12,"linkType":21},{"sys":19638},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19640,"metaTitle":262,"metaDescription":263,"mainTitle":19641,"subtitle":282,"heroImage":19656,"ctaButton":305,"ctaLink":306},[261],{"data":19642,"content":19643,"nodeType":71},{},[19644,19650],{"data":19645,"content":19646,"nodeType":274},{},[19647],{"data":19648,"marks":19649,"value":273,"nodeType":79},{},[],{"data":19651,"content":19652,"nodeType":84},{},[19653],{"data":19654,"marks":19655,"value":281,"nodeType":79},{},[],{"metadata":19657,"sys":19660,"fields":19665},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19663,"publishedVersion":59,"revision":22,"locale":27},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19666},{"url":297,"details":19667,"fileName":303,"contentType":304},{"size":299,"image":19668},{"width":301,"height":302},{"sys":19670,"fields":19673},{"id":19671,"createdAt":19672},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19674,"slug":19675,"articleIntro":19674,"category":19676},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19677],{"metadata":19678,"sys":19681,"fields":19688},{"tags":19679,"concepts":19680},[],[],{"space":19682,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19684,"publishedVersion":252,"revision":59,"contentType":19686,"locale":27},{"sys":19683},{"type":12,"linkType":13,"id":14},{"sys":19685},{"id":20,"type":12,"linkType":21},{"sys":19687},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19689,"metaTitle":262,"metaDescription":263,"mainTitle":19690,"subtitle":282,"heroImage":19705,"ctaButton":305,"ctaLink":306},[261],{"data":19691,"content":19692,"nodeType":71},{},[19693,19699],{"data":19694,"content":19695,"nodeType":274},{},[19696],{"data":19697,"marks":19698,"value":273,"nodeType":79},{},[],{"data":19700,"content":19701,"nodeType":84},{},[19702],{"data":19703,"marks":19704,"value":281,"nodeType":79},{},[],{"metadata":19706,"sys":19709,"fields":19714},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19712,"publishedVersion":59,"revision":22,"locale":27},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19715},{"url":297,"details":19716,"fileName":303,"contentType":304},{"size":299,"image":19717},{"width":301,"height":302},{"sys":19719,"fields":19722},{"id":19720,"createdAt":19721},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":19723,"slug":19724,"articleIntro":19723,"category":19725},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[19726],{"metadata":19727,"sys":19730,"fields":19737},{"tags":19728,"concepts":19729},[],[],{"space":19731,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19733,"publishedVersion":252,"revision":59,"contentType":19735,"locale":27},{"sys":19732},{"type":12,"linkType":13,"id":14},{"sys":19734},{"id":20,"type":12,"linkType":21},{"sys":19736},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19738,"metaTitle":262,"metaDescription":263,"mainTitle":19739,"subtitle":282,"heroImage":19754,"ctaButton":305,"ctaLink":306},[261],{"data":19740,"content":19741,"nodeType":71},{},[19742,19748],{"data":19743,"content":19744,"nodeType":274},{},[19745],{"data":19746,"marks":19747,"value":273,"nodeType":79},{},[],{"data":19749,"content":19750,"nodeType":84},{},[19751],{"data":19752,"marks":19753,"value":281,"nodeType":79},{},[],{"metadata":19755,"sys":19758,"fields":19763},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19761,"publishedVersion":59,"revision":22,"locale":27},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19764},{"url":297,"details":19765,"fileName":303,"contentType":304},{"size":299,"image":19766},{"width":301,"height":302},{"sys":19768,"fields":19771},{"id":19769,"createdAt":19770},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":19772,"slug":19773,"articleIntro":19772,"category":19774},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[19775],{"metadata":19776,"sys":19779,"fields":19786},{"tags":19777,"concepts":19778},[],[],{"space":19780,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19782,"publishedVersion":252,"revision":59,"contentType":19784,"locale":27},{"sys":19781},{"type":12,"linkType":13,"id":14},{"sys":19783},{"id":20,"type":12,"linkType":21},{"sys":19785},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19787,"metaTitle":262,"metaDescription":263,"mainTitle":19788,"subtitle":282,"heroImage":19803,"ctaButton":305,"ctaLink":306},[261],{"data":19789,"content":19790,"nodeType":71},{},[19791,19797],{"data":19792,"content":19793,"nodeType":274},{},[19794],{"data":19795,"marks":19796,"value":273,"nodeType":79},{},[],{"data":19798,"content":19799,"nodeType":84},{},[19800],{"data":19801,"marks":19802,"value":281,"nodeType":79},{},[],{"metadata":19804,"sys":19807,"fields":19812},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19810,"publishedVersion":59,"revision":22,"locale":27},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19813},{"url":297,"details":19814,"fileName":303,"contentType":304},{"size":299,"image":19815},{"width":301,"height":302},{"sys":19817,"fields":19820},{"id":19818,"createdAt":19819},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":19821,"slug":19822,"articleIntro":19821,"category":19823},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[19824],{"metadata":19825,"sys":19828,"fields":19835},{"tags":19826,"concepts":19827},[],[],{"space":19829,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19831,"publishedVersion":252,"revision":59,"contentType":19833,"locale":27},{"sys":19830},{"type":12,"linkType":13,"id":14},{"sys":19832},{"id":20,"type":12,"linkType":21},{"sys":19834},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19836,"metaTitle":262,"metaDescription":263,"mainTitle":19837,"subtitle":282,"heroImage":19852,"ctaButton":305,"ctaLink":306},[261],{"data":19838,"content":19839,"nodeType":71},{},[19840,19846],{"data":19841,"content":19842,"nodeType":274},{},[19843],{"data":19844,"marks":19845,"value":273,"nodeType":79},{},[],{"data":19847,"content":19848,"nodeType":84},{},[19849],{"data":19850,"marks":19851,"value":281,"nodeType":79},{},[],{"metadata":19853,"sys":19856,"fields":19861},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19859,"publishedVersion":59,"revision":22,"locale":27},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19862},{"url":297,"details":19863,"fileName":303,"contentType":304},{"size":299,"image":19864},{"width":301,"height":302},{"sys":19866,"fields":19869},{"id":19867,"createdAt":19868},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":19870,"slug":19871,"articleIntro":19870,"category":19872},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[19873],{"metadata":19874,"sys":19877,"fields":19884},{"tags":19875,"concepts":19876},[],[],{"space":19878,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19880,"publishedVersion":252,"revision":59,"contentType":19882,"locale":27},{"sys":19879},{"type":12,"linkType":13,"id":14},{"sys":19881},{"id":20,"type":12,"linkType":21},{"sys":19883},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19885,"metaTitle":262,"metaDescription":263,"mainTitle":19886,"subtitle":282,"heroImage":19901,"ctaButton":305,"ctaLink":306},[261],{"data":19887,"content":19888,"nodeType":71},{},[19889,19895],{"data":19890,"content":19891,"nodeType":274},{},[19892],{"data":19893,"marks":19894,"value":273,"nodeType":79},{},[],{"data":19896,"content":19897,"nodeType":84},{},[19898],{"data":19899,"marks":19900,"value":281,"nodeType":79},{},[],{"metadata":19902,"sys":19905,"fields":19910},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19908,"publishedVersion":59,"revision":22,"locale":27},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19911},{"url":297,"details":19912,"fileName":303,"contentType":304},{"size":299,"image":19913},{"width":301,"height":302},{"sys":19915,"fields":19918},{"id":19916,"createdAt":19917},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":19919,"slug":19920,"articleIntro":-1,"category":19921},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[19922],{"metadata":19923,"sys":19926,"fields":19933},{"tags":19924,"concepts":19925},[],[],{"space":19927,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19929,"publishedVersion":252,"revision":59,"contentType":19931,"locale":27},{"sys":19928},{"type":12,"linkType":13,"id":14},{"sys":19930},{"id":20,"type":12,"linkType":21},{"sys":19932},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19934,"metaTitle":262,"metaDescription":263,"mainTitle":19935,"subtitle":282,"heroImage":19950,"ctaButton":305,"ctaLink":306},[261],{"data":19936,"content":19937,"nodeType":71},{},[19938,19944],{"data":19939,"content":19940,"nodeType":274},{},[19941],{"data":19942,"marks":19943,"value":273,"nodeType":79},{},[],{"data":19945,"content":19946,"nodeType":84},{},[19947],{"data":19948,"marks":19949,"value":281,"nodeType":79},{},[],{"metadata":19951,"sys":19954,"fields":19959},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":19957,"publishedVersion":59,"revision":22,"locale":27},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":19960},{"url":297,"details":19961,"fileName":303,"contentType":304},{"size":299,"image":19962},{"width":301,"height":302},{"sys":19964,"fields":19967},{"id":19965,"createdAt":19966},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":19968,"slug":19969,"articleIntro":19968,"category":19970},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[19971],{"metadata":19972,"sys":19975,"fields":19982},{"tags":19973,"concepts":19974},[],[],{"space":19976,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":19978,"publishedVersion":252,"revision":59,"contentType":19980,"locale":27},{"sys":19977},{"type":12,"linkType":13,"id":14},{"sys":19979},{"id":20,"type":12,"linkType":21},{"sys":19981},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":19983,"metaTitle":262,"metaDescription":263,"mainTitle":19984,"subtitle":282,"heroImage":19999,"ctaButton":305,"ctaLink":306},[261],{"data":19985,"content":19986,"nodeType":71},{},[19987,19993],{"data":19988,"content":19989,"nodeType":274},{},[19990],{"data":19991,"marks":19992,"value":273,"nodeType":79},{},[],{"data":19994,"content":19995,"nodeType":84},{},[19996],{"data":19997,"marks":19998,"value":281,"nodeType":79},{},[],{"metadata":20000,"sys":20003,"fields":20008},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20006,"publishedVersion":59,"revision":22,"locale":27},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20009},{"url":297,"details":20010,"fileName":303,"contentType":304},{"size":299,"image":20011},{"width":301,"height":302},{"sys":20013,"fields":20016},{"id":20014,"createdAt":20015},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":20017,"slug":20018,"articleIntro":20019,"category":20020},"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",[20021],{"metadata":20022,"sys":20025,"fields":20032},{"tags":20023,"concepts":20024},[],[],{"space":20026,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20028,"publishedVersion":252,"revision":59,"contentType":20030,"locale":27},{"sys":20027},{"type":12,"linkType":13,"id":14},{"sys":20029},{"id":20,"type":12,"linkType":21},{"sys":20031},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20033,"metaTitle":262,"metaDescription":263,"mainTitle":20034,"subtitle":282,"heroImage":20049,"ctaButton":305,"ctaLink":306},[261],{"data":20035,"content":20036,"nodeType":71},{},[20037,20043],{"data":20038,"content":20039,"nodeType":274},{},[20040],{"data":20041,"marks":20042,"value":273,"nodeType":79},{},[],{"data":20044,"content":20045,"nodeType":84},{},[20046],{"data":20047,"marks":20048,"value":281,"nodeType":79},{},[],{"metadata":20050,"sys":20053,"fields":20058},{"tags":20051,"concepts":20052},[],[],{"space":20054,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20056,"publishedVersion":59,"revision":22,"locale":27},{"sys":20055},{"type":12,"linkType":13,"id":14},{"sys":20057},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20059},{"url":297,"details":20060,"fileName":303,"contentType":304},{"size":299,"image":20061},{"width":301,"height":302},{"sys":20063,"fields":20066},{"id":20064,"createdAt":20065},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":20067,"slug":20068,"articleIntro":-1,"category":20069},"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",[20070],{"metadata":20071,"sys":20074,"fields":20081},{"tags":20072,"concepts":20073},[],[],{"space":20075,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20077,"publishedVersion":252,"revision":59,"contentType":20079,"locale":27},{"sys":20076},{"type":12,"linkType":13,"id":14},{"sys":20078},{"id":20,"type":12,"linkType":21},{"sys":20080},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20082,"metaTitle":262,"metaDescription":263,"mainTitle":20083,"subtitle":282,"heroImage":20098,"ctaButton":305,"ctaLink":306},[261],{"data":20084,"content":20085,"nodeType":71},{},[20086,20092],{"data":20087,"content":20088,"nodeType":274},{},[20089],{"data":20090,"marks":20091,"value":273,"nodeType":79},{},[],{"data":20093,"content":20094,"nodeType":84},{},[20095],{"data":20096,"marks":20097,"value":281,"nodeType":79},{},[],{"metadata":20099,"sys":20102,"fields":20107},{"tags":20100,"concepts":20101},[],[],{"space":20103,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20105,"publishedVersion":59,"revision":22,"locale":27},{"sys":20104},{"type":12,"linkType":13,"id":14},{"sys":20106},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20108},{"url":297,"details":20109,"fileName":303,"contentType":304},{"size":299,"image":20110},{"width":301,"height":302},{"sys":20112,"fields":20115},{"id":20113,"createdAt":20114},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20116,"slug":20117,"articleIntro":20116,"category":20118},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20119],{"metadata":20120,"sys":20123,"fields":20130},{"tags":20121,"concepts":20122},[],[],{"space":20124,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20126,"publishedVersion":252,"revision":59,"contentType":20128,"locale":27},{"sys":20125},{"type":12,"linkType":13,"id":14},{"sys":20127},{"id":20,"type":12,"linkType":21},{"sys":20129},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20131,"metaTitle":262,"metaDescription":263,"mainTitle":20132,"subtitle":282,"heroImage":20147,"ctaButton":305,"ctaLink":306},[261],{"data":20133,"content":20134,"nodeType":71},{},[20135,20141],{"data":20136,"content":20137,"nodeType":274},{},[20138],{"data":20139,"marks":20140,"value":273,"nodeType":79},{},[],{"data":20142,"content":20143,"nodeType":84},{},[20144],{"data":20145,"marks":20146,"value":281,"nodeType":79},{},[],{"metadata":20148,"sys":20151,"fields":20156},{"tags":20149,"concepts":20150},[],[],{"space":20152,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20154,"publishedVersion":59,"revision":22,"locale":27},{"sys":20153},{"type":12,"linkType":13,"id":14},{"sys":20155},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20157},{"url":297,"details":20158,"fileName":303,"contentType":304},{"size":299,"image":20159},{"width":301,"height":302},{"sys":20161,"fields":20164},{"id":20162,"createdAt":20163},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":20165,"slug":20166,"articleIntro":20165,"category":20167},"Compte 508 - Obligations","compte-508-obligations",[20168],{"metadata":20169,"sys":20172,"fields":20179},{"tags":20170,"concepts":20171},[],[],{"space":20173,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20175,"publishedVersion":252,"revision":59,"contentType":20177,"locale":27},{"sys":20174},{"type":12,"linkType":13,"id":14},{"sys":20176},{"id":20,"type":12,"linkType":21},{"sys":20178},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20180,"metaTitle":262,"metaDescription":263,"mainTitle":20181,"subtitle":282,"heroImage":20196,"ctaButton":305,"ctaLink":306},[261],{"data":20182,"content":20183,"nodeType":71},{},[20184,20190],{"data":20185,"content":20186,"nodeType":274},{},[20187],{"data":20188,"marks":20189,"value":273,"nodeType":79},{},[],{"data":20191,"content":20192,"nodeType":84},{},[20193],{"data":20194,"marks":20195,"value":281,"nodeType":79},{},[],{"metadata":20197,"sys":20200,"fields":20205},{"tags":20198,"concepts":20199},[],[],{"space":20201,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20203,"publishedVersion":59,"revision":22,"locale":27},{"sys":20202},{"type":12,"linkType":13,"id":14},{"sys":20204},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20206},{"url":297,"details":20207,"fileName":303,"contentType":304},{"size":299,"image":20208},{"width":301,"height":302},{"sys":20210,"fields":20213},{"id":20211,"createdAt":20212},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":20214,"slug":20215,"articleIntro":20214,"category":20216},"7083 - Locations diverses","compte-7083-locations-diverses",[20217],{"metadata":20218,"sys":20221,"fields":20228},{"tags":20219,"concepts":20220},[],[],{"space":20222,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20224,"publishedVersion":252,"revision":59,"contentType":20226,"locale":27},{"sys":20223},{"type":12,"linkType":13,"id":14},{"sys":20225},{"id":20,"type":12,"linkType":21},{"sys":20227},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20229,"metaTitle":262,"metaDescription":263,"mainTitle":20230,"subtitle":282,"heroImage":20245,"ctaButton":305,"ctaLink":306},[261],{"data":20231,"content":20232,"nodeType":71},{},[20233,20239],{"data":20234,"content":20235,"nodeType":274},{},[20236],{"data":20237,"marks":20238,"value":273,"nodeType":79},{},[],{"data":20240,"content":20241,"nodeType":84},{},[20242],{"data":20243,"marks":20244,"value":281,"nodeType":79},{},[],{"metadata":20246,"sys":20249,"fields":20254},{"tags":20247,"concepts":20248},[],[],{"space":20250,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20252,"publishedVersion":59,"revision":22,"locale":27},{"sys":20251},{"type":12,"linkType":13,"id":14},{"sys":20253},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20255},{"url":297,"details":20256,"fileName":303,"contentType":304},{"size":299,"image":20257},{"width":301,"height":302},{"sys":20259,"fields":20262},{"id":20260,"createdAt":20261},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":20263,"slug":20264,"articleIntro":20263,"category":20265},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[20266],{"metadata":20267,"sys":20270,"fields":20277},{"tags":20268,"concepts":20269},[],[],{"space":20271,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20273,"publishedVersion":252,"revision":59,"contentType":20275,"locale":27},{"sys":20272},{"type":12,"linkType":13,"id":14},{"sys":20274},{"id":20,"type":12,"linkType":21},{"sys":20276},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20278,"metaTitle":262,"metaDescription":263,"mainTitle":20279,"subtitle":282,"heroImage":20294,"ctaButton":305,"ctaLink":306},[261],{"data":20280,"content":20281,"nodeType":71},{},[20282,20288],{"data":20283,"content":20284,"nodeType":274},{},[20285],{"data":20286,"marks":20287,"value":273,"nodeType":79},{},[],{"data":20289,"content":20290,"nodeType":84},{},[20291],{"data":20292,"marks":20293,"value":281,"nodeType":79},{},[],{"metadata":20295,"sys":20298,"fields":20303},{"tags":20296,"concepts":20297},[],[],{"space":20299,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20301,"publishedVersion":59,"revision":22,"locale":27},{"sys":20300},{"type":12,"linkType":13,"id":14},{"sys":20302},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20304},{"url":297,"details":20305,"fileName":303,"contentType":304},{"size":299,"image":20306},{"width":301,"height":302},{"sys":20308,"fields":20311},{"id":20309,"createdAt":20310},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":20312,"slug":20313,"articleIntro":20312,"category":20314},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[20315],{"metadata":20316,"sys":20319,"fields":20326},{"tags":20317,"concepts":20318},[],[],{"space":20320,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20322,"publishedVersion":252,"revision":59,"contentType":20324,"locale":27},{"sys":20321},{"type":12,"linkType":13,"id":14},{"sys":20323},{"id":20,"type":12,"linkType":21},{"sys":20325},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20327,"metaTitle":262,"metaDescription":263,"mainTitle":20328,"subtitle":282,"heroImage":20343,"ctaButton":305,"ctaLink":306},[261],{"data":20329,"content":20330,"nodeType":71},{},[20331,20337],{"data":20332,"content":20333,"nodeType":274},{},[20334],{"data":20335,"marks":20336,"value":273,"nodeType":79},{},[],{"data":20338,"content":20339,"nodeType":84},{},[20340],{"data":20341,"marks":20342,"value":281,"nodeType":79},{},[],{"metadata":20344,"sys":20347,"fields":20352},{"tags":20345,"concepts":20346},[],[],{"space":20348,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20350,"publishedVersion":59,"revision":22,"locale":27},{"sys":20349},{"type":12,"linkType":13,"id":14},{"sys":20351},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20353},{"url":297,"details":20354,"fileName":303,"contentType":304},{"size":299,"image":20355},{"width":301,"height":302},{"sys":20357,"fields":20360},{"id":20358,"createdAt":20359},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":20361,"slug":20362,"articleIntro":20361,"category":20363},"Compte 451 - Groupe","compte-451-groupe",[20364],{"metadata":20365,"sys":20368,"fields":20375},{"tags":20366,"concepts":20367},[],[],{"space":20369,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20371,"publishedVersion":252,"revision":59,"contentType":20373,"locale":27},{"sys":20370},{"type":12,"linkType":13,"id":14},{"sys":20372},{"id":20,"type":12,"linkType":21},{"sys":20374},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20376,"metaTitle":262,"metaDescription":263,"mainTitle":20377,"subtitle":282,"heroImage":20392,"ctaButton":305,"ctaLink":306},[261],{"data":20378,"content":20379,"nodeType":71},{},[20380,20386],{"data":20381,"content":20382,"nodeType":274},{},[20383],{"data":20384,"marks":20385,"value":273,"nodeType":79},{},[],{"data":20387,"content":20388,"nodeType":84},{},[20389],{"data":20390,"marks":20391,"value":281,"nodeType":79},{},[],{"metadata":20393,"sys":20396,"fields":20401},{"tags":20394,"concepts":20395},[],[],{"space":20397,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20399,"publishedVersion":59,"revision":22,"locale":27},{"sys":20398},{"type":12,"linkType":13,"id":14},{"sys":20400},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20402},{"url":297,"details":20403,"fileName":303,"contentType":304},{"size":299,"image":20404},{"width":301,"height":302},{"sys":20406,"fields":20409},{"id":20407,"createdAt":20408},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":20410,"slug":20411,"articleIntro":20410,"category":20412},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[20413],{"metadata":20414,"sys":20417,"fields":20424},{"tags":20415,"concepts":20416},[],[],{"space":20418,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20420,"publishedVersion":252,"revision":59,"contentType":20422,"locale":27},{"sys":20419},{"type":12,"linkType":13,"id":14},{"sys":20421},{"id":20,"type":12,"linkType":21},{"sys":20423},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20425,"metaTitle":262,"metaDescription":263,"mainTitle":20426,"subtitle":282,"heroImage":20441,"ctaButton":305,"ctaLink":306},[261],{"data":20427,"content":20428,"nodeType":71},{},[20429,20435],{"data":20430,"content":20431,"nodeType":274},{},[20432],{"data":20433,"marks":20434,"value":273,"nodeType":79},{},[],{"data":20436,"content":20437,"nodeType":84},{},[20438],{"data":20439,"marks":20440,"value":281,"nodeType":79},{},[],{"metadata":20442,"sys":20445,"fields":20450},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20448,"publishedVersion":59,"revision":22,"locale":27},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20451},{"url":297,"details":20452,"fileName":303,"contentType":304},{"size":299,"image":20453},{"width":301,"height":302},{"sys":20455,"fields":20458},{"id":20456,"createdAt":20457},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":20459,"slug":20460,"articleIntro":20459,"category":20461},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[20462],{"metadata":20463,"sys":20466,"fields":20473},{"tags":20464,"concepts":20465},[],[],{"space":20467,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20469,"publishedVersion":252,"revision":59,"contentType":20471,"locale":27},{"sys":20468},{"type":12,"linkType":13,"id":14},{"sys":20470},{"id":20,"type":12,"linkType":21},{"sys":20472},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20474,"metaTitle":262,"metaDescription":263,"mainTitle":20475,"subtitle":282,"heroImage":20490,"ctaButton":305,"ctaLink":306},[261],{"data":20476,"content":20477,"nodeType":71},{},[20478,20484],{"data":20479,"content":20480,"nodeType":274},{},[20481],{"data":20482,"marks":20483,"value":273,"nodeType":79},{},[],{"data":20485,"content":20486,"nodeType":84},{},[20487],{"data":20488,"marks":20489,"value":281,"nodeType":79},{},[],{"metadata":20491,"sys":20494,"fields":20499},{"tags":20492,"concepts":20493},[],[],{"space":20495,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20497,"publishedVersion":59,"revision":22,"locale":27},{"sys":20496},{"type":12,"linkType":13,"id":14},{"sys":20498},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20500},{"url":297,"details":20501,"fileName":303,"contentType":304},{"size":299,"image":20502},{"width":301,"height":302},{"sys":20504,"fields":20507},{"id":20505,"createdAt":20506},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":20508,"slug":20509,"articleIntro":20508,"category":20510},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[20511],{"metadata":20512,"sys":20515,"fields":20522},{"tags":20513,"concepts":20514},[],[],{"space":20516,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20518,"publishedVersion":252,"revision":59,"contentType":20520,"locale":27},{"sys":20517},{"type":12,"linkType":13,"id":14},{"sys":20519},{"id":20,"type":12,"linkType":21},{"sys":20521},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20523,"metaTitle":262,"metaDescription":263,"mainTitle":20524,"subtitle":282,"heroImage":20539,"ctaButton":305,"ctaLink":306},[261],{"data":20525,"content":20526,"nodeType":71},{},[20527,20533],{"data":20528,"content":20529,"nodeType":274},{},[20530],{"data":20531,"marks":20532,"value":273,"nodeType":79},{},[],{"data":20534,"content":20535,"nodeType":84},{},[20536],{"data":20537,"marks":20538,"value":281,"nodeType":79},{},[],{"metadata":20540,"sys":20543,"fields":20548},{"tags":20541,"concepts":20542},[],[],{"space":20544,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20546,"publishedVersion":59,"revision":22,"locale":27},{"sys":20545},{"type":12,"linkType":13,"id":14},{"sys":20547},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20549},{"url":297,"details":20550,"fileName":303,"contentType":304},{"size":299,"image":20551},{"width":301,"height":302},{"sys":20553,"fields":20556},{"id":20554,"createdAt":20555},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":20557,"slug":20558,"articleIntro":20557,"category":20559},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[20560],{"metadata":20561,"sys":20564,"fields":20571},{"tags":20562,"concepts":20563},[],[],{"space":20565,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20567,"publishedVersion":252,"revision":59,"contentType":20569,"locale":27},{"sys":20566},{"type":12,"linkType":13,"id":14},{"sys":20568},{"id":20,"type":12,"linkType":21},{"sys":20570},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20572,"metaTitle":262,"metaDescription":263,"mainTitle":20573,"subtitle":282,"heroImage":20588,"ctaButton":305,"ctaLink":306},[261],{"data":20574,"content":20575,"nodeType":71},{},[20576,20582],{"data":20577,"content":20578,"nodeType":274},{},[20579],{"data":20580,"marks":20581,"value":273,"nodeType":79},{},[],{"data":20583,"content":20584,"nodeType":84},{},[20585],{"data":20586,"marks":20587,"value":281,"nodeType":79},{},[],{"metadata":20589,"sys":20592,"fields":20597},{"tags":20590,"concepts":20591},[],[],{"space":20593,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20595,"publishedVersion":59,"revision":22,"locale":27},{"sys":20594},{"type":12,"linkType":13,"id":14},{"sys":20596},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20598},{"url":297,"details":20599,"fileName":303,"contentType":304},{"size":299,"image":20600},{"width":301,"height":302},{"sys":20602,"fields":20605},{"id":20603,"createdAt":20604},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":20606,"slug":20607,"articleIntro":-1,"category":20608},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[20609],{"metadata":20610,"sys":20613,"fields":20620},{"tags":20611,"concepts":20612},[],[],{"space":20614,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20616,"publishedVersion":252,"revision":59,"contentType":20618,"locale":27},{"sys":20615},{"type":12,"linkType":13,"id":14},{"sys":20617},{"id":20,"type":12,"linkType":21},{"sys":20619},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20621,"metaTitle":262,"metaDescription":263,"mainTitle":20622,"subtitle":282,"heroImage":20637,"ctaButton":305,"ctaLink":306},[261],{"data":20623,"content":20624,"nodeType":71},{},[20625,20631],{"data":20626,"content":20627,"nodeType":274},{},[20628],{"data":20629,"marks":20630,"value":273,"nodeType":79},{},[],{"data":20632,"content":20633,"nodeType":84},{},[20634],{"data":20635,"marks":20636,"value":281,"nodeType":79},{},[],{"metadata":20638,"sys":20641,"fields":20646},{"tags":20639,"concepts":20640},[],[],{"space":20642,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20644,"publishedVersion":59,"revision":22,"locale":27},{"sys":20643},{"type":12,"linkType":13,"id":14},{"sys":20645},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20647},{"url":297,"details":20648,"fileName":303,"contentType":304},{"size":299,"image":20649},{"width":301,"height":302},{"sys":20651,"fields":20654},{"id":20652,"createdAt":20653},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":20655,"slug":20656,"articleIntro":20655,"category":20657},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[20658],{"metadata":20659,"sys":20662,"fields":20669},{"tags":20660,"concepts":20661},[],[],{"space":20663,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20665,"publishedVersion":252,"revision":59,"contentType":20667,"locale":27},{"sys":20664},{"type":12,"linkType":13,"id":14},{"sys":20666},{"id":20,"type":12,"linkType":21},{"sys":20668},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20670,"metaTitle":262,"metaDescription":263,"mainTitle":20671,"subtitle":282,"heroImage":20686,"ctaButton":305,"ctaLink":306},[261],{"data":20672,"content":20673,"nodeType":71},{},[20674,20680],{"data":20675,"content":20676,"nodeType":274},{},[20677],{"data":20678,"marks":20679,"value":273,"nodeType":79},{},[],{"data":20681,"content":20682,"nodeType":84},{},[20683],{"data":20684,"marks":20685,"value":281,"nodeType":79},{},[],{"metadata":20687,"sys":20690,"fields":20695},{"tags":20688,"concepts":20689},[],[],{"space":20691,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20693,"publishedVersion":59,"revision":22,"locale":27},{"sys":20692},{"type":12,"linkType":13,"id":14},{"sys":20694},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20696},{"url":297,"details":20697,"fileName":303,"contentType":304},{"size":299,"image":20698},{"width":301,"height":302},{"sys":20700,"fields":20703},{"id":20701,"createdAt":20702},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":20704,"slug":20705,"articleIntro":-1,"category":20706},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[20707],{"metadata":20708,"sys":20711,"fields":20718},{"tags":20709,"concepts":20710},[],[],{"space":20712,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20714,"publishedVersion":252,"revision":59,"contentType":20716,"locale":27},{"sys":20713},{"type":12,"linkType":13,"id":14},{"sys":20715},{"id":20,"type":12,"linkType":21},{"sys":20717},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20719,"metaTitle":262,"metaDescription":263,"mainTitle":20720,"subtitle":282,"heroImage":20735,"ctaButton":305,"ctaLink":306},[261],{"data":20721,"content":20722,"nodeType":71},{},[20723,20729],{"data":20724,"content":20725,"nodeType":274},{},[20726],{"data":20727,"marks":20728,"value":273,"nodeType":79},{},[],{"data":20730,"content":20731,"nodeType":84},{},[20732],{"data":20733,"marks":20734,"value":281,"nodeType":79},{},[],{"metadata":20736,"sys":20739,"fields":20744},{"tags":20737,"concepts":20738},[],[],{"space":20740,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20742,"publishedVersion":59,"revision":22,"locale":27},{"sys":20741},{"type":12,"linkType":13,"id":14},{"sys":20743},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20745},{"url":297,"details":20746,"fileName":303,"contentType":304},{"size":299,"image":20747},{"width":301,"height":302},{"sys":20749,"fields":20752},{"id":20750,"createdAt":20751},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":20753,"slug":20754,"articleIntro":-1,"category":20755},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[20756],{"metadata":20757,"sys":20760,"fields":20767},{"tags":20758,"concepts":20759},[],[],{"space":20761,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20763,"publishedVersion":252,"revision":59,"contentType":20765,"locale":27},{"sys":20762},{"type":12,"linkType":13,"id":14},{"sys":20764},{"id":20,"type":12,"linkType":21},{"sys":20766},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20768,"metaTitle":262,"metaDescription":263,"mainTitle":20769,"subtitle":282,"heroImage":20784,"ctaButton":305,"ctaLink":306},[261],{"data":20770,"content":20771,"nodeType":71},{},[20772,20778],{"data":20773,"content":20774,"nodeType":274},{},[20775],{"data":20776,"marks":20777,"value":273,"nodeType":79},{},[],{"data":20779,"content":20780,"nodeType":84},{},[20781],{"data":20782,"marks":20783,"value":281,"nodeType":79},{},[],{"metadata":20785,"sys":20788,"fields":20793},{"tags":20786,"concepts":20787},[],[],{"space":20789,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20791,"publishedVersion":59,"revision":22,"locale":27},{"sys":20790},{"type":12,"linkType":13,"id":14},{"sys":20792},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20794},{"url":297,"details":20795,"fileName":303,"contentType":304},{"size":299,"image":20796},{"width":301,"height":302},{"sys":20798,"fields":20801},{"id":20799,"createdAt":20800},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":20802,"slug":20803,"articleIntro":20802,"category":20804},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[20805],{"metadata":20806,"sys":20809,"fields":20816},{"tags":20807,"concepts":20808},[],[],{"space":20810,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20812,"publishedVersion":252,"revision":59,"contentType":20814,"locale":27},{"sys":20811},{"type":12,"linkType":13,"id":14},{"sys":20813},{"id":20,"type":12,"linkType":21},{"sys":20815},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20817,"metaTitle":262,"metaDescription":263,"mainTitle":20818,"subtitle":282,"heroImage":20833,"ctaButton":305,"ctaLink":306},[261],{"data":20819,"content":20820,"nodeType":71},{},[20821,20827],{"data":20822,"content":20823,"nodeType":274},{},[20824],{"data":20825,"marks":20826,"value":273,"nodeType":79},{},[],{"data":20828,"content":20829,"nodeType":84},{},[20830],{"data":20831,"marks":20832,"value":281,"nodeType":79},{},[],{"metadata":20834,"sys":20837,"fields":20842},{"tags":20835,"concepts":20836},[],[],{"space":20838,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20840,"publishedVersion":59,"revision":22,"locale":27},{"sys":20839},{"type":12,"linkType":13,"id":14},{"sys":20841},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20843},{"url":297,"details":20844,"fileName":303,"contentType":304},{"size":299,"image":20845},{"width":301,"height":302},{"sys":20847,"fields":20850},{"id":20848,"createdAt":20849},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":20851,"slug":20852,"articleIntro":20851,"category":20853},"68174 - Créances","compte-68174-creances",[20854],{"metadata":20855,"sys":20858,"fields":20865},{"tags":20856,"concepts":20857},[],[],{"space":20859,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20861,"publishedVersion":252,"revision":59,"contentType":20863,"locale":27},{"sys":20860},{"type":12,"linkType":13,"id":14},{"sys":20862},{"id":20,"type":12,"linkType":21},{"sys":20864},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20866,"metaTitle":262,"metaDescription":263,"mainTitle":20867,"subtitle":282,"heroImage":20882,"ctaButton":305,"ctaLink":306},[261],{"data":20868,"content":20869,"nodeType":71},{},[20870,20876],{"data":20871,"content":20872,"nodeType":274},{},[20873],{"data":20874,"marks":20875,"value":273,"nodeType":79},{},[],{"data":20877,"content":20878,"nodeType":84},{},[20879],{"data":20880,"marks":20881,"value":281,"nodeType":79},{},[],{"metadata":20883,"sys":20886,"fields":20891},{"tags":20884,"concepts":20885},[],[],{"space":20887,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20889,"publishedVersion":59,"revision":22,"locale":27},{"sys":20888},{"type":12,"linkType":13,"id":14},{"sys":20890},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20892},{"url":297,"details":20893,"fileName":303,"contentType":304},{"size":299,"image":20894},{"width":301,"height":302},{"sys":20896,"fields":20899},{"id":20897,"createdAt":20898},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":20900,"slug":20901,"articleIntro":20900,"category":20902},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[20903],{"metadata":20904,"sys":20907,"fields":20914},{"tags":20905,"concepts":20906},[],[],{"space":20908,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20910,"publishedVersion":252,"revision":59,"contentType":20912,"locale":27},{"sys":20909},{"type":12,"linkType":13,"id":14},{"sys":20911},{"id":20,"type":12,"linkType":21},{"sys":20913},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20915,"metaTitle":262,"metaDescription":263,"mainTitle":20916,"subtitle":282,"heroImage":20931,"ctaButton":305,"ctaLink":306},[261],{"data":20917,"content":20918,"nodeType":71},{},[20919,20925],{"data":20920,"content":20921,"nodeType":274},{},[20922],{"data":20923,"marks":20924,"value":273,"nodeType":79},{},[],{"data":20926,"content":20927,"nodeType":84},{},[20928],{"data":20929,"marks":20930,"value":281,"nodeType":79},{},[],{"metadata":20932,"sys":20935,"fields":20940},{"tags":20933,"concepts":20934},[],[],{"space":20936,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20938,"publishedVersion":59,"revision":22,"locale":27},{"sys":20937},{"type":12,"linkType":13,"id":14},{"sys":20939},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20941},{"url":297,"details":20942,"fileName":303,"contentType":304},{"size":299,"image":20943},{"width":301,"height":302},{"sys":20945,"fields":20948},{"id":20946,"createdAt":20947},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20949,"slug":20950,"articleIntro":20949,"category":20951},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20952],{"metadata":20953,"sys":20956,"fields":20963},{"tags":20954,"concepts":20955},[],[],{"space":20957,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":20959,"publishedVersion":252,"revision":59,"contentType":20961,"locale":27},{"sys":20958},{"type":12,"linkType":13,"id":14},{"sys":20960},{"id":20,"type":12,"linkType":21},{"sys":20962},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":20964,"metaTitle":262,"metaDescription":263,"mainTitle":20965,"subtitle":282,"heroImage":20980,"ctaButton":305,"ctaLink":306},[261],{"data":20966,"content":20967,"nodeType":71},{},[20968,20974],{"data":20969,"content":20970,"nodeType":274},{},[20971],{"data":20972,"marks":20973,"value":273,"nodeType":79},{},[],{"data":20975,"content":20976,"nodeType":84},{},[20977],{"data":20978,"marks":20979,"value":281,"nodeType":79},{},[],{"metadata":20981,"sys":20984,"fields":20989},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":20987,"publishedVersion":59,"revision":22,"locale":27},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":20990},{"url":297,"details":20991,"fileName":303,"contentType":304},{"size":299,"image":20992},{"width":301,"height":302},{"sys":20994,"fields":20997},{"id":20995,"createdAt":20996},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":20998,"slug":20999,"articleIntro":20998,"category":21000},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[21001],{"metadata":21002,"sys":21005,"fields":21012},{"tags":21003,"concepts":21004},[],[],{"space":21006,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21008,"publishedVersion":252,"revision":59,"contentType":21010,"locale":27},{"sys":21007},{"type":12,"linkType":13,"id":14},{"sys":21009},{"id":20,"type":12,"linkType":21},{"sys":21011},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21013,"metaTitle":262,"metaDescription":263,"mainTitle":21014,"subtitle":282,"heroImage":21029,"ctaButton":305,"ctaLink":306},[261],{"data":21015,"content":21016,"nodeType":71},{},[21017,21023],{"data":21018,"content":21019,"nodeType":274},{},[21020],{"data":21021,"marks":21022,"value":273,"nodeType":79},{},[],{"data":21024,"content":21025,"nodeType":84},{},[21026],{"data":21027,"marks":21028,"value":281,"nodeType":79},{},[],{"metadata":21030,"sys":21033,"fields":21038},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21036,"publishedVersion":59,"revision":22,"locale":27},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21039},{"url":297,"details":21040,"fileName":303,"contentType":304},{"size":299,"image":21041},{"width":301,"height":302},{"sys":21043,"fields":21046},{"id":21044,"createdAt":21045},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":21047,"slug":21048,"articleIntro":21047,"category":21049},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[21050],{"metadata":21051,"sys":21054,"fields":21061},{"tags":21052,"concepts":21053},[],[],{"space":21055,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21057,"publishedVersion":252,"revision":59,"contentType":21059,"locale":27},{"sys":21056},{"type":12,"linkType":13,"id":14},{"sys":21058},{"id":20,"type":12,"linkType":21},{"sys":21060},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21062,"metaTitle":262,"metaDescription":263,"mainTitle":21063,"subtitle":282,"heroImage":21078,"ctaButton":305,"ctaLink":306},[261],{"data":21064,"content":21065,"nodeType":71},{},[21066,21072],{"data":21067,"content":21068,"nodeType":274},{},[21069],{"data":21070,"marks":21071,"value":273,"nodeType":79},{},[],{"data":21073,"content":21074,"nodeType":84},{},[21075],{"data":21076,"marks":21077,"value":281,"nodeType":79},{},[],{"metadata":21079,"sys":21082,"fields":21087},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21085,"publishedVersion":59,"revision":22,"locale":27},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21088},{"url":297,"details":21089,"fileName":303,"contentType":304},{"size":299,"image":21090},{"width":301,"height":302},{"sys":21092,"fields":21095},{"id":21093,"createdAt":21094},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":21096,"slug":21097,"articleIntro":21096,"category":21098},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[21099],{"metadata":21100,"sys":21103,"fields":21110},{"tags":21101,"concepts":21102},[],[],{"space":21104,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21106,"publishedVersion":252,"revision":59,"contentType":21108,"locale":27},{"sys":21105},{"type":12,"linkType":13,"id":14},{"sys":21107},{"id":20,"type":12,"linkType":21},{"sys":21109},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21111,"metaTitle":262,"metaDescription":263,"mainTitle":21112,"subtitle":282,"heroImage":21127,"ctaButton":305,"ctaLink":306},[261],{"data":21113,"content":21114,"nodeType":71},{},[21115,21121],{"data":21116,"content":21117,"nodeType":274},{},[21118],{"data":21119,"marks":21120,"value":273,"nodeType":79},{},[],{"data":21122,"content":21123,"nodeType":84},{},[21124],{"data":21125,"marks":21126,"value":281,"nodeType":79},{},[],{"metadata":21128,"sys":21131,"fields":21136},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21134,"publishedVersion":59,"revision":22,"locale":27},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21137},{"url":297,"details":21138,"fileName":303,"contentType":304},{"size":299,"image":21139},{"width":301,"height":302},{"sys":21141,"fields":21144},{"id":21142,"createdAt":21143},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":21145,"slug":21146,"articleIntro":21145,"category":21147},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[21148],{"metadata":21149,"sys":21152,"fields":21159},{"tags":21150,"concepts":21151},[],[],{"space":21153,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21155,"publishedVersion":252,"revision":59,"contentType":21157,"locale":27},{"sys":21154},{"type":12,"linkType":13,"id":14},{"sys":21156},{"id":20,"type":12,"linkType":21},{"sys":21158},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21160,"metaTitle":262,"metaDescription":263,"mainTitle":21161,"subtitle":282,"heroImage":21176,"ctaButton":305,"ctaLink":306},[261],{"data":21162,"content":21163,"nodeType":71},{},[21164,21170],{"data":21165,"content":21166,"nodeType":274},{},[21167],{"data":21168,"marks":21169,"value":273,"nodeType":79},{},[],{"data":21171,"content":21172,"nodeType":84},{},[21173],{"data":21174,"marks":21175,"value":281,"nodeType":79},{},[],{"metadata":21177,"sys":21180,"fields":21185},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21183,"publishedVersion":59,"revision":22,"locale":27},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21186},{"url":297,"details":21187,"fileName":303,"contentType":304},{"size":299,"image":21188},{"width":301,"height":302},{"sys":21190,"fields":21193},{"id":21191,"createdAt":21192},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":21194,"slug":21195,"articleIntro":21194,"category":21196},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[21197],{"metadata":21198,"sys":21201,"fields":21208},{"tags":21199,"concepts":21200},[],[],{"space":21202,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21204,"publishedVersion":252,"revision":59,"contentType":21206,"locale":27},{"sys":21203},{"type":12,"linkType":13,"id":14},{"sys":21205},{"id":20,"type":12,"linkType":21},{"sys":21207},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21209,"metaTitle":262,"metaDescription":263,"mainTitle":21210,"subtitle":282,"heroImage":21225,"ctaButton":305,"ctaLink":306},[261],{"data":21211,"content":21212,"nodeType":71},{},[21213,21219],{"data":21214,"content":21215,"nodeType":274},{},[21216],{"data":21217,"marks":21218,"value":273,"nodeType":79},{},[],{"data":21220,"content":21221,"nodeType":84},{},[21222],{"data":21223,"marks":21224,"value":281,"nodeType":79},{},[],{"metadata":21226,"sys":21229,"fields":21234},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21232,"publishedVersion":59,"revision":22,"locale":27},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21235},{"url":297,"details":21236,"fileName":303,"contentType":304},{"size":299,"image":21237},{"width":301,"height":302},{"sys":21239,"fields":21242},{"id":21240,"createdAt":21241},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":21243,"slug":21244,"articleIntro":-1,"category":21245},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[21246],{"metadata":21247,"sys":21250,"fields":21257},{"tags":21248,"concepts":21249},[],[],{"space":21251,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21253,"publishedVersion":252,"revision":59,"contentType":21255,"locale":27},{"sys":21252},{"type":12,"linkType":13,"id":14},{"sys":21254},{"id":20,"type":12,"linkType":21},{"sys":21256},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21258,"metaTitle":262,"metaDescription":263,"mainTitle":21259,"subtitle":282,"heroImage":21274,"ctaButton":305,"ctaLink":306},[261],{"data":21260,"content":21261,"nodeType":71},{},[21262,21268],{"data":21263,"content":21264,"nodeType":274},{},[21265],{"data":21266,"marks":21267,"value":273,"nodeType":79},{},[],{"data":21269,"content":21270,"nodeType":84},{},[21271],{"data":21272,"marks":21273,"value":281,"nodeType":79},{},[],{"metadata":21275,"sys":21278,"fields":21283},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21281,"publishedVersion":59,"revision":22,"locale":27},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21284},{"url":297,"details":21285,"fileName":303,"contentType":304},{"size":299,"image":21286},{"width":301,"height":302},{"sys":21288,"fields":21291},{"id":21289,"createdAt":21290},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":21292,"slug":21293,"articleIntro":21292,"category":21294},"Compte 211 - Terrains","compte-211-terrains",[21295],{"metadata":21296,"sys":21299,"fields":21306},{"tags":21297,"concepts":21298},[],[],{"space":21300,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21302,"publishedVersion":252,"revision":59,"contentType":21304,"locale":27},{"sys":21301},{"type":12,"linkType":13,"id":14},{"sys":21303},{"id":20,"type":12,"linkType":21},{"sys":21305},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21307,"metaTitle":262,"metaDescription":263,"mainTitle":21308,"subtitle":282,"heroImage":21323,"ctaButton":305,"ctaLink":306},[261],{"data":21309,"content":21310,"nodeType":71},{},[21311,21317],{"data":21312,"content":21313,"nodeType":274},{},[21314],{"data":21315,"marks":21316,"value":273,"nodeType":79},{},[],{"data":21318,"content":21319,"nodeType":84},{},[21320],{"data":21321,"marks":21322,"value":281,"nodeType":79},{},[],{"metadata":21324,"sys":21327,"fields":21332},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21330,"publishedVersion":59,"revision":22,"locale":27},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21333},{"url":297,"details":21334,"fileName":303,"contentType":304},{"size":299,"image":21335},{"width":301,"height":302},{"sys":21337,"fields":21340},{"id":21338,"createdAt":21339},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":21341,"slug":21342,"articleIntro":21341,"category":21343},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[21344],{"metadata":21345,"sys":21348,"fields":21355},{"tags":21346,"concepts":21347},[],[],{"space":21349,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21351,"publishedVersion":252,"revision":59,"contentType":21353,"locale":27},{"sys":21350},{"type":12,"linkType":13,"id":14},{"sys":21352},{"id":20,"type":12,"linkType":21},{"sys":21354},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21356,"metaTitle":262,"metaDescription":263,"mainTitle":21357,"subtitle":282,"heroImage":21372,"ctaButton":305,"ctaLink":306},[261],{"data":21358,"content":21359,"nodeType":71},{},[21360,21366],{"data":21361,"content":21362,"nodeType":274},{},[21363],{"data":21364,"marks":21365,"value":273,"nodeType":79},{},[],{"data":21367,"content":21368,"nodeType":84},{},[21369],{"data":21370,"marks":21371,"value":281,"nodeType":79},{},[],{"metadata":21373,"sys":21376,"fields":21381},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21379,"publishedVersion":59,"revision":22,"locale":27},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21382},{"url":297,"details":21383,"fileName":303,"contentType":304},{"size":299,"image":21384},{"width":301,"height":302},{"sys":21386,"fields":21389},{"id":21387,"createdAt":21388},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":21390,"slug":21391,"articleIntro":21390,"category":21392},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[21393],{"metadata":21394,"sys":21397,"fields":21404},{"tags":21395,"concepts":21396},[],[],{"space":21398,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21400,"publishedVersion":252,"revision":59,"contentType":21402,"locale":27},{"sys":21399},{"type":12,"linkType":13,"id":14},{"sys":21401},{"id":20,"type":12,"linkType":21},{"sys":21403},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21405,"metaTitle":262,"metaDescription":263,"mainTitle":21406,"subtitle":282,"heroImage":21421,"ctaButton":305,"ctaLink":306},[261],{"data":21407,"content":21408,"nodeType":71},{},[21409,21415],{"data":21410,"content":21411,"nodeType":274},{},[21412],{"data":21413,"marks":21414,"value":273,"nodeType":79},{},[],{"data":21416,"content":21417,"nodeType":84},{},[21418],{"data":21419,"marks":21420,"value":281,"nodeType":79},{},[],{"metadata":21422,"sys":21425,"fields":21430},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21428,"publishedVersion":59,"revision":22,"locale":27},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21431},{"url":297,"details":21432,"fileName":303,"contentType":304},{"size":299,"image":21433},{"width":301,"height":302},{"sys":21435,"fields":21438},{"id":21436,"createdAt":21437},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21439,"slug":21440,"articleIntro":-1,"category":21441},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21442],{"metadata":21443,"sys":21446,"fields":21453},{"tags":21444,"concepts":21445},[],[],{"space":21447,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21449,"publishedVersion":252,"revision":59,"contentType":21451,"locale":27},{"sys":21448},{"type":12,"linkType":13,"id":14},{"sys":21450},{"id":20,"type":12,"linkType":21},{"sys":21452},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21454,"metaTitle":262,"metaDescription":263,"mainTitle":21455,"subtitle":282,"heroImage":21470,"ctaButton":305,"ctaLink":306},[261],{"data":21456,"content":21457,"nodeType":71},{},[21458,21464],{"data":21459,"content":21460,"nodeType":274},{},[21461],{"data":21462,"marks":21463,"value":273,"nodeType":79},{},[],{"data":21465,"content":21466,"nodeType":84},{},[21467],{"data":21468,"marks":21469,"value":281,"nodeType":79},{},[],{"metadata":21471,"sys":21474,"fields":21479},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21477,"publishedVersion":59,"revision":22,"locale":27},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21480},{"url":297,"details":21481,"fileName":303,"contentType":304},{"size":299,"image":21482},{"width":301,"height":302},{"sys":21484,"fields":21487},{"id":21485,"createdAt":21486},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":21488,"slug":21489,"articleIntro":21488,"category":21490},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[21491],{"metadata":21492,"sys":21495,"fields":21502},{"tags":21493,"concepts":21494},[],[],{"space":21496,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21498,"publishedVersion":252,"revision":59,"contentType":21500,"locale":27},{"sys":21497},{"type":12,"linkType":13,"id":14},{"sys":21499},{"id":20,"type":12,"linkType":21},{"sys":21501},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21503,"metaTitle":262,"metaDescription":263,"mainTitle":21504,"subtitle":282,"heroImage":21519,"ctaButton":305,"ctaLink":306},[261],{"data":21505,"content":21506,"nodeType":71},{},[21507,21513],{"data":21508,"content":21509,"nodeType":274},{},[21510],{"data":21511,"marks":21512,"value":273,"nodeType":79},{},[],{"data":21514,"content":21515,"nodeType":84},{},[21516],{"data":21517,"marks":21518,"value":281,"nodeType":79},{},[],{"metadata":21520,"sys":21523,"fields":21528},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21526,"publishedVersion":59,"revision":22,"locale":27},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21529},{"url":297,"details":21530,"fileName":303,"contentType":304},{"size":299,"image":21531},{"width":301,"height":302},{"sys":21533,"fields":21536},{"id":21534,"createdAt":21535},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":21537,"slug":21538,"articleIntro":21537,"category":21539},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[21540],{"metadata":21541,"sys":21544,"fields":21551},{"tags":21542,"concepts":21543},[],[],{"space":21545,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21547,"publishedVersion":252,"revision":59,"contentType":21549,"locale":27},{"sys":21546},{"type":12,"linkType":13,"id":14},{"sys":21548},{"id":20,"type":12,"linkType":21},{"sys":21550},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21552,"metaTitle":262,"metaDescription":263,"mainTitle":21553,"subtitle":282,"heroImage":21568,"ctaButton":305,"ctaLink":306},[261],{"data":21554,"content":21555,"nodeType":71},{},[21556,21562],{"data":21557,"content":21558,"nodeType":274},{},[21559],{"data":21560,"marks":21561,"value":273,"nodeType":79},{},[],{"data":21563,"content":21564,"nodeType":84},{},[21565],{"data":21566,"marks":21567,"value":281,"nodeType":79},{},[],{"metadata":21569,"sys":21572,"fields":21577},{"tags":21570,"concepts":21571},[],[],{"space":21573,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21575,"publishedVersion":59,"revision":22,"locale":27},{"sys":21574},{"type":12,"linkType":13,"id":14},{"sys":21576},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21578},{"url":297,"details":21579,"fileName":303,"contentType":304},{"size":299,"image":21580},{"width":301,"height":302},{"sys":21582,"fields":21585},{"id":21583,"createdAt":21584},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":21586,"slug":21587,"articleIntro":-1,"category":21588},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[21589],{"metadata":21590,"sys":21593,"fields":21600},{"tags":21591,"concepts":21592},[],[],{"space":21594,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21596,"publishedVersion":252,"revision":59,"contentType":21598,"locale":27},{"sys":21595},{"type":12,"linkType":13,"id":14},{"sys":21597},{"id":20,"type":12,"linkType":21},{"sys":21599},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21601,"metaTitle":262,"metaDescription":263,"mainTitle":21602,"subtitle":282,"heroImage":21617,"ctaButton":305,"ctaLink":306},[261],{"data":21603,"content":21604,"nodeType":71},{},[21605,21611],{"data":21606,"content":21607,"nodeType":274},{},[21608],{"data":21609,"marks":21610,"value":273,"nodeType":79},{},[],{"data":21612,"content":21613,"nodeType":84},{},[21614],{"data":21615,"marks":21616,"value":281,"nodeType":79},{},[],{"metadata":21618,"sys":21621,"fields":21626},{"tags":21619,"concepts":21620},[],[],{"space":21622,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21624,"publishedVersion":59,"revision":22,"locale":27},{"sys":21623},{"type":12,"linkType":13,"id":14},{"sys":21625},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21627},{"url":297,"details":21628,"fileName":303,"contentType":304},{"size":299,"image":21629},{"width":301,"height":302},{"sys":21631,"fields":21634},{"id":21632,"createdAt":21633},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":21635,"slug":21636,"articleIntro":21635,"category":21637},"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",[21638],{"metadata":21639,"sys":21642,"fields":21649},{"tags":21640,"concepts":21641},[],[],{"space":21643,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21645,"publishedVersion":252,"revision":59,"contentType":21647,"locale":27},{"sys":21644},{"type":12,"linkType":13,"id":14},{"sys":21646},{"id":20,"type":12,"linkType":21},{"sys":21648},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21650,"metaTitle":262,"metaDescription":263,"mainTitle":21651,"subtitle":282,"heroImage":21666,"ctaButton":305,"ctaLink":306},[261],{"data":21652,"content":21653,"nodeType":71},{},[21654,21660],{"data":21655,"content":21656,"nodeType":274},{},[21657],{"data":21658,"marks":21659,"value":273,"nodeType":79},{},[],{"data":21661,"content":21662,"nodeType":84},{},[21663],{"data":21664,"marks":21665,"value":281,"nodeType":79},{},[],{"metadata":21667,"sys":21670,"fields":21675},{"tags":21668,"concepts":21669},[],[],{"space":21671,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21673,"publishedVersion":59,"revision":22,"locale":27},{"sys":21672},{"type":12,"linkType":13,"id":14},{"sys":21674},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21676},{"url":297,"details":21677,"fileName":303,"contentType":304},{"size":299,"image":21678},{"width":301,"height":302},{"sys":21680,"fields":21683},{"id":21681,"createdAt":21682},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":21684,"slug":21685,"articleIntro":21684,"category":21686},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[21687],{"metadata":21688,"sys":21691,"fields":21698},{"tags":21689,"concepts":21690},[],[],{"space":21692,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21694,"publishedVersion":252,"revision":59,"contentType":21696,"locale":27},{"sys":21693},{"type":12,"linkType":13,"id":14},{"sys":21695},{"id":20,"type":12,"linkType":21},{"sys":21697},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21699,"metaTitle":262,"metaDescription":263,"mainTitle":21700,"subtitle":282,"heroImage":21715,"ctaButton":305,"ctaLink":306},[261],{"data":21701,"content":21702,"nodeType":71},{},[21703,21709],{"data":21704,"content":21705,"nodeType":274},{},[21706],{"data":21707,"marks":21708,"value":273,"nodeType":79},{},[],{"data":21710,"content":21711,"nodeType":84},{},[21712],{"data":21713,"marks":21714,"value":281,"nodeType":79},{},[],{"metadata":21716,"sys":21719,"fields":21724},{"tags":21717,"concepts":21718},[],[],{"space":21720,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21722,"publishedVersion":59,"revision":22,"locale":27},{"sys":21721},{"type":12,"linkType":13,"id":14},{"sys":21723},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21725},{"url":297,"details":21726,"fileName":303,"contentType":304},{"size":299,"image":21727},{"width":301,"height":302},{"sys":21729,"fields":21732},{"id":21730,"createdAt":21731},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":21733,"slug":21734,"articleIntro":21733,"category":21735},"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",[21736],{"metadata":21737,"sys":21740,"fields":21747},{"tags":21738,"concepts":21739},[],[],{"space":21741,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21743,"publishedVersion":252,"revision":59,"contentType":21745,"locale":27},{"sys":21742},{"type":12,"linkType":13,"id":14},{"sys":21744},{"id":20,"type":12,"linkType":21},{"sys":21746},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21748,"metaTitle":262,"metaDescription":263,"mainTitle":21749,"subtitle":282,"heroImage":21764,"ctaButton":305,"ctaLink":306},[261],{"data":21750,"content":21751,"nodeType":71},{},[21752,21758],{"data":21753,"content":21754,"nodeType":274},{},[21755],{"data":21756,"marks":21757,"value":273,"nodeType":79},{},[],{"data":21759,"content":21760,"nodeType":84},{},[21761],{"data":21762,"marks":21763,"value":281,"nodeType":79},{},[],{"metadata":21765,"sys":21768,"fields":21773},{"tags":21766,"concepts":21767},[],[],{"space":21769,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21771,"publishedVersion":59,"revision":22,"locale":27},{"sys":21770},{"type":12,"linkType":13,"id":14},{"sys":21772},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21774},{"url":297,"details":21775,"fileName":303,"contentType":304},{"size":299,"image":21776},{"width":301,"height":302},{"sys":21778,"fields":21781},{"id":21779,"createdAt":21780},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":21782,"slug":21783,"articleIntro":21782,"category":21784},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[21785],{"metadata":21786,"sys":21789,"fields":21796},{"tags":21787,"concepts":21788},[],[],{"space":21790,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21792,"publishedVersion":252,"revision":59,"contentType":21794,"locale":27},{"sys":21791},{"type":12,"linkType":13,"id":14},{"sys":21793},{"id":20,"type":12,"linkType":21},{"sys":21795},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21797,"metaTitle":262,"metaDescription":263,"mainTitle":21798,"subtitle":282,"heroImage":21813,"ctaButton":305,"ctaLink":306},[261],{"data":21799,"content":21800,"nodeType":71},{},[21801,21807],{"data":21802,"content":21803,"nodeType":274},{},[21804],{"data":21805,"marks":21806,"value":273,"nodeType":79},{},[],{"data":21808,"content":21809,"nodeType":84},{},[21810],{"data":21811,"marks":21812,"value":281,"nodeType":79},{},[],{"metadata":21814,"sys":21817,"fields":21822},{"tags":21815,"concepts":21816},[],[],{"space":21818,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21820,"publishedVersion":59,"revision":22,"locale":27},{"sys":21819},{"type":12,"linkType":13,"id":14},{"sys":21821},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21823},{"url":297,"details":21824,"fileName":303,"contentType":304},{"size":299,"image":21825},{"width":301,"height":302},{"sys":21827,"fields":21830},{"id":21828,"createdAt":21829},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":21831,"slug":21832,"articleIntro":21831,"category":21833},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[21834],{"metadata":21835,"sys":21838,"fields":21845},{"tags":21836,"concepts":21837},[],[],{"space":21839,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21841,"publishedVersion":252,"revision":59,"contentType":21843,"locale":27},{"sys":21840},{"type":12,"linkType":13,"id":14},{"sys":21842},{"id":20,"type":12,"linkType":21},{"sys":21844},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21846,"metaTitle":262,"metaDescription":263,"mainTitle":21847,"subtitle":282,"heroImage":21862,"ctaButton":305,"ctaLink":306},[261],{"data":21848,"content":21849,"nodeType":71},{},[21850,21856],{"data":21851,"content":21852,"nodeType":274},{},[21853],{"data":21854,"marks":21855,"value":273,"nodeType":79},{},[],{"data":21857,"content":21858,"nodeType":84},{},[21859],{"data":21860,"marks":21861,"value":281,"nodeType":79},{},[],{"metadata":21863,"sys":21866,"fields":21871},{"tags":21864,"concepts":21865},[],[],{"space":21867,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21869,"publishedVersion":59,"revision":22,"locale":27},{"sys":21868},{"type":12,"linkType":13,"id":14},{"sys":21870},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21872},{"url":297,"details":21873,"fileName":303,"contentType":304},{"size":299,"image":21874},{"width":301,"height":302},{"sys":21876,"fields":21879},{"id":21877,"createdAt":21878},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":21880,"slug":21881,"articleIntro":21880,"category":21882},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[21883],{"metadata":21884,"sys":21887,"fields":21894},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21890,"publishedVersion":252,"revision":59,"contentType":21892,"locale":27},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":20,"type":12,"linkType":21},{"sys":21893},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21895,"metaTitle":262,"metaDescription":263,"mainTitle":21896,"subtitle":282,"heroImage":21911,"ctaButton":305,"ctaLink":306},[261],{"data":21897,"content":21898,"nodeType":71},{},[21899,21905],{"data":21900,"content":21901,"nodeType":274},{},[21902],{"data":21903,"marks":21904,"value":273,"nodeType":79},{},[],{"data":21906,"content":21907,"nodeType":84},{},[21908],{"data":21909,"marks":21910,"value":281,"nodeType":79},{},[],{"metadata":21912,"sys":21915,"fields":21920},{"tags":21913,"concepts":21914},[],[],{"space":21916,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21918,"publishedVersion":59,"revision":22,"locale":27},{"sys":21917},{"type":12,"linkType":13,"id":14},{"sys":21919},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21921},{"url":297,"details":21922,"fileName":303,"contentType":304},{"size":299,"image":21923},{"width":301,"height":302},{"sys":21925,"fields":21928},{"id":21926,"createdAt":21927},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":21929,"slug":21930,"articleIntro":21929,"category":21931},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[21932],{"metadata":21933,"sys":21936,"fields":21943},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21939,"publishedVersion":252,"revision":59,"contentType":21941,"locale":27},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":20,"type":12,"linkType":21},{"sys":21942},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21944,"metaTitle":262,"metaDescription":263,"mainTitle":21945,"subtitle":282,"heroImage":21960,"ctaButton":305,"ctaLink":306},[261],{"data":21946,"content":21947,"nodeType":71},{},[21948,21954],{"data":21949,"content":21950,"nodeType":274},{},[21951],{"data":21952,"marks":21953,"value":273,"nodeType":79},{},[],{"data":21955,"content":21956,"nodeType":84},{},[21957],{"data":21958,"marks":21959,"value":281,"nodeType":79},{},[],{"metadata":21961,"sys":21964,"fields":21969},{"tags":21962,"concepts":21963},[],[],{"space":21965,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":21967,"publishedVersion":59,"revision":22,"locale":27},{"sys":21966},{"type":12,"linkType":13,"id":14},{"sys":21968},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":21970},{"url":297,"details":21971,"fileName":303,"contentType":304},{"size":299,"image":21972},{"width":301,"height":302},{"sys":21974,"fields":21977},{"id":21975,"createdAt":21976},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21978,"slug":21979,"articleIntro":21978,"category":21980},"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",[21981],{"metadata":21982,"sys":21985,"fields":21992},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":21988,"publishedVersion":252,"revision":59,"contentType":21990,"locale":27},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":20,"type":12,"linkType":21},{"sys":21991},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":21993,"metaTitle":262,"metaDescription":263,"mainTitle":21994,"subtitle":282,"heroImage":22009,"ctaButton":305,"ctaLink":306},[261],{"data":21995,"content":21996,"nodeType":71},{},[21997,22003],{"data":21998,"content":21999,"nodeType":274},{},[22000],{"data":22001,"marks":22002,"value":273,"nodeType":79},{},[],{"data":22004,"content":22005,"nodeType":84},{},[22006],{"data":22007,"marks":22008,"value":281,"nodeType":79},{},[],{"metadata":22010,"sys":22013,"fields":22018},{"tags":22011,"concepts":22012},[],[],{"space":22014,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22016,"publishedVersion":59,"revision":22,"locale":27},{"sys":22015},{"type":12,"linkType":13,"id":14},{"sys":22017},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22019},{"url":297,"details":22020,"fileName":303,"contentType":304},{"size":299,"image":22021},{"width":301,"height":302},{"sys":22023,"fields":22026},{"id":22024,"createdAt":22025},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22027,"slug":22028,"articleIntro":22027,"category":22029},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22030],{"metadata":22031,"sys":22034,"fields":22041},{"tags":22032,"concepts":22033},[],[],{"space":22035,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22037,"publishedVersion":252,"revision":59,"contentType":22039,"locale":27},{"sys":22036},{"type":12,"linkType":13,"id":14},{"sys":22038},{"id":20,"type":12,"linkType":21},{"sys":22040},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22042,"metaTitle":262,"metaDescription":263,"mainTitle":22043,"subtitle":282,"heroImage":22058,"ctaButton":305,"ctaLink":306},[261],{"data":22044,"content":22045,"nodeType":71},{},[22046,22052],{"data":22047,"content":22048,"nodeType":274},{},[22049],{"data":22050,"marks":22051,"value":273,"nodeType":79},{},[],{"data":22053,"content":22054,"nodeType":84},{},[22055],{"data":22056,"marks":22057,"value":281,"nodeType":79},{},[],{"metadata":22059,"sys":22062,"fields":22067},{"tags":22060,"concepts":22061},[],[],{"space":22063,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22065,"publishedVersion":59,"revision":22,"locale":27},{"sys":22064},{"type":12,"linkType":13,"id":14},{"sys":22066},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22068},{"url":297,"details":22069,"fileName":303,"contentType":304},{"size":299,"image":22070},{"width":301,"height":302},{"sys":22072,"fields":22075},{"id":22073,"createdAt":22074},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":22076,"slug":22077,"articleIntro":22076,"category":22078},"6232 - Echantillons","compte-6232-echantillons",[22079],{"metadata":22080,"sys":22083,"fields":22090},{"tags":22081,"concepts":22082},[],[],{"space":22084,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22086,"publishedVersion":252,"revision":59,"contentType":22088,"locale":27},{"sys":22085},{"type":12,"linkType":13,"id":14},{"sys":22087},{"id":20,"type":12,"linkType":21},{"sys":22089},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22091,"metaTitle":262,"metaDescription":263,"mainTitle":22092,"subtitle":282,"heroImage":22107,"ctaButton":305,"ctaLink":306},[261],{"data":22093,"content":22094,"nodeType":71},{},[22095,22101],{"data":22096,"content":22097,"nodeType":274},{},[22098],{"data":22099,"marks":22100,"value":273,"nodeType":79},{},[],{"data":22102,"content":22103,"nodeType":84},{},[22104],{"data":22105,"marks":22106,"value":281,"nodeType":79},{},[],{"metadata":22108,"sys":22111,"fields":22116},{"tags":22109,"concepts":22110},[],[],{"space":22112,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22114,"publishedVersion":59,"revision":22,"locale":27},{"sys":22113},{"type":12,"linkType":13,"id":14},{"sys":22115},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22117},{"url":297,"details":22118,"fileName":303,"contentType":304},{"size":299,"image":22119},{"width":301,"height":302},{"sys":22121,"fields":22124},{"id":22122,"createdAt":22123},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":22125,"slug":22126,"articleIntro":22125,"category":22127},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[22128],{"metadata":22129,"sys":22132,"fields":22139},{"tags":22130,"concepts":22131},[],[],{"space":22133,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22135,"publishedVersion":252,"revision":59,"contentType":22137,"locale":27},{"sys":22134},{"type":12,"linkType":13,"id":14},{"sys":22136},{"id":20,"type":12,"linkType":21},{"sys":22138},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22140,"metaTitle":262,"metaDescription":263,"mainTitle":22141,"subtitle":282,"heroImage":22156,"ctaButton":305,"ctaLink":306},[261],{"data":22142,"content":22143,"nodeType":71},{},[22144,22150],{"data":22145,"content":22146,"nodeType":274},{},[22147],{"data":22148,"marks":22149,"value":273,"nodeType":79},{},[],{"data":22151,"content":22152,"nodeType":84},{},[22153],{"data":22154,"marks":22155,"value":281,"nodeType":79},{},[],{"metadata":22157,"sys":22160,"fields":22165},{"tags":22158,"concepts":22159},[],[],{"space":22161,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22163,"publishedVersion":59,"revision":22,"locale":27},{"sys":22162},{"type":12,"linkType":13,"id":14},{"sys":22164},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22166},{"url":297,"details":22167,"fileName":303,"contentType":304},{"size":299,"image":22168},{"width":301,"height":302},{"sys":22170,"fields":22173},{"id":22171,"createdAt":22172},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":22174,"slug":22175,"articleIntro":22174,"category":22176},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22177],{"metadata":22178,"sys":22181,"fields":22188},{"tags":22179,"concepts":22180},[],[],{"space":22182,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22184,"publishedVersion":252,"revision":59,"contentType":22186,"locale":27},{"sys":22183},{"type":12,"linkType":13,"id":14},{"sys":22185},{"id":20,"type":12,"linkType":21},{"sys":22187},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22189,"metaTitle":262,"metaDescription":263,"mainTitle":22190,"subtitle":282,"heroImage":22205,"ctaButton":305,"ctaLink":306},[261],{"data":22191,"content":22192,"nodeType":71},{},[22193,22199],{"data":22194,"content":22195,"nodeType":274},{},[22196],{"data":22197,"marks":22198,"value":273,"nodeType":79},{},[],{"data":22200,"content":22201,"nodeType":84},{},[22202],{"data":22203,"marks":22204,"value":281,"nodeType":79},{},[],{"metadata":22206,"sys":22209,"fields":22214},{"tags":22207,"concepts":22208},[],[],{"space":22210,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22212,"publishedVersion":59,"revision":22,"locale":27},{"sys":22211},{"type":12,"linkType":13,"id":14},{"sys":22213},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22215},{"url":297,"details":22216,"fileName":303,"contentType":304},{"size":299,"image":22217},{"width":301,"height":302},{"sys":22219,"fields":22222},{"id":22220,"createdAt":22221},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":22223,"slug":22224,"articleIntro":22223,"category":22225},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[22226],{"metadata":22227,"sys":22230,"fields":22237},{"tags":22228,"concepts":22229},[],[],{"space":22231,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22233,"publishedVersion":252,"revision":59,"contentType":22235,"locale":27},{"sys":22232},{"type":12,"linkType":13,"id":14},{"sys":22234},{"id":20,"type":12,"linkType":21},{"sys":22236},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22238,"metaTitle":262,"metaDescription":263,"mainTitle":22239,"subtitle":282,"heroImage":22254,"ctaButton":305,"ctaLink":306},[261],{"data":22240,"content":22241,"nodeType":71},{},[22242,22248],{"data":22243,"content":22244,"nodeType":274},{},[22245],{"data":22246,"marks":22247,"value":273,"nodeType":79},{},[],{"data":22249,"content":22250,"nodeType":84},{},[22251],{"data":22252,"marks":22253,"value":281,"nodeType":79},{},[],{"metadata":22255,"sys":22258,"fields":22263},{"tags":22256,"concepts":22257},[],[],{"space":22259,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22261,"publishedVersion":59,"revision":22,"locale":27},{"sys":22260},{"type":12,"linkType":13,"id":14},{"sys":22262},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22264},{"url":297,"details":22265,"fileName":303,"contentType":304},{"size":299,"image":22266},{"width":301,"height":302},{"sys":22268,"fields":22271},{"id":22269,"createdAt":22270},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":22272,"slug":22273,"articleIntro":22272,"category":22274},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[22275],{"metadata":22276,"sys":22279,"fields":22286},{"tags":22277,"concepts":22278},[],[],{"space":22280,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22282,"publishedVersion":252,"revision":59,"contentType":22284,"locale":27},{"sys":22281},{"type":12,"linkType":13,"id":14},{"sys":22283},{"id":20,"type":12,"linkType":21},{"sys":22285},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22287,"metaTitle":262,"metaDescription":263,"mainTitle":22288,"subtitle":282,"heroImage":22303,"ctaButton":305,"ctaLink":306},[261],{"data":22289,"content":22290,"nodeType":71},{},[22291,22297],{"data":22292,"content":22293,"nodeType":274},{},[22294],{"data":22295,"marks":22296,"value":273,"nodeType":79},{},[],{"data":22298,"content":22299,"nodeType":84},{},[22300],{"data":22301,"marks":22302,"value":281,"nodeType":79},{},[],{"metadata":22304,"sys":22307,"fields":22312},{"tags":22305,"concepts":22306},[],[],{"space":22308,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22310,"publishedVersion":59,"revision":22,"locale":27},{"sys":22309},{"type":12,"linkType":13,"id":14},{"sys":22311},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22313},{"url":297,"details":22314,"fileName":303,"contentType":304},{"size":299,"image":22315},{"width":301,"height":302},{"sys":22317,"fields":22320},{"id":22318,"createdAt":22319},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":22321,"slug":22322,"articleIntro":22321,"category":22323},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[22324],{"metadata":22325,"sys":22328,"fields":22335},{"tags":22326,"concepts":22327},[],[],{"space":22329,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22331,"publishedVersion":252,"revision":59,"contentType":22333,"locale":27},{"sys":22330},{"type":12,"linkType":13,"id":14},{"sys":22332},{"id":20,"type":12,"linkType":21},{"sys":22334},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22336,"metaTitle":262,"metaDescription":263,"mainTitle":22337,"subtitle":282,"heroImage":22352,"ctaButton":305,"ctaLink":306},[261],{"data":22338,"content":22339,"nodeType":71},{},[22340,22346],{"data":22341,"content":22342,"nodeType":274},{},[22343],{"data":22344,"marks":22345,"value":273,"nodeType":79},{},[],{"data":22347,"content":22348,"nodeType":84},{},[22349],{"data":22350,"marks":22351,"value":281,"nodeType":79},{},[],{"metadata":22353,"sys":22356,"fields":22361},{"tags":22354,"concepts":22355},[],[],{"space":22357,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22359,"publishedVersion":59,"revision":22,"locale":27},{"sys":22358},{"type":12,"linkType":13,"id":14},{"sys":22360},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22362},{"url":297,"details":22363,"fileName":303,"contentType":304},{"size":299,"image":22364},{"width":301,"height":302},{"sys":22366,"fields":22369},{"id":22367,"createdAt":22368},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":22370,"slug":22371,"articleIntro":22370,"category":22372},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[22373],{"metadata":22374,"sys":22377,"fields":22384},{"tags":22375,"concepts":22376},[],[],{"space":22378,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22380,"publishedVersion":252,"revision":59,"contentType":22382,"locale":27},{"sys":22379},{"type":12,"linkType":13,"id":14},{"sys":22381},{"id":20,"type":12,"linkType":21},{"sys":22383},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22385,"metaTitle":262,"metaDescription":263,"mainTitle":22386,"subtitle":282,"heroImage":22401,"ctaButton":305,"ctaLink":306},[261],{"data":22387,"content":22388,"nodeType":71},{},[22389,22395],{"data":22390,"content":22391,"nodeType":274},{},[22392],{"data":22393,"marks":22394,"value":273,"nodeType":79},{},[],{"data":22396,"content":22397,"nodeType":84},{},[22398],{"data":22399,"marks":22400,"value":281,"nodeType":79},{},[],{"metadata":22402,"sys":22405,"fields":22410},{"tags":22403,"concepts":22404},[],[],{"space":22406,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22408,"publishedVersion":59,"revision":22,"locale":27},{"sys":22407},{"type":12,"linkType":13,"id":14},{"sys":22409},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22411},{"url":297,"details":22412,"fileName":303,"contentType":304},{"size":299,"image":22413},{"width":301,"height":302},{"sys":22415,"fields":22418},{"id":22416,"createdAt":22417},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":22419,"slug":22420,"articleIntro":22419,"category":22421},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[22422],{"metadata":22423,"sys":22426,"fields":22433},{"tags":22424,"concepts":22425},[],[],{"space":22427,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22429,"publishedVersion":252,"revision":59,"contentType":22431,"locale":27},{"sys":22428},{"type":12,"linkType":13,"id":14},{"sys":22430},{"id":20,"type":12,"linkType":21},{"sys":22432},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22434,"metaTitle":262,"metaDescription":263,"mainTitle":22435,"subtitle":282,"heroImage":22450,"ctaButton":305,"ctaLink":306},[261],{"data":22436,"content":22437,"nodeType":71},{},[22438,22444],{"data":22439,"content":22440,"nodeType":274},{},[22441],{"data":22442,"marks":22443,"value":273,"nodeType":79},{},[],{"data":22445,"content":22446,"nodeType":84},{},[22447],{"data":22448,"marks":22449,"value":281,"nodeType":79},{},[],{"metadata":22451,"sys":22454,"fields":22459},{"tags":22452,"concepts":22453},[],[],{"space":22455,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22457,"publishedVersion":59,"revision":22,"locale":27},{"sys":22456},{"type":12,"linkType":13,"id":14},{"sys":22458},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22460},{"url":297,"details":22461,"fileName":303,"contentType":304},{"size":299,"image":22462},{"width":301,"height":302},{"sys":22464,"fields":22467},{"id":22465,"createdAt":22466},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":22468,"slug":22469,"articleIntro":22468,"category":22470},"4551 - Principal","compte-4551-principal",[22471],{"metadata":22472,"sys":22475,"fields":22482},{"tags":22473,"concepts":22474},[],[],{"space":22476,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22478,"publishedVersion":252,"revision":59,"contentType":22480,"locale":27},{"sys":22477},{"type":12,"linkType":13,"id":14},{"sys":22479},{"id":20,"type":12,"linkType":21},{"sys":22481},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22483,"metaTitle":262,"metaDescription":263,"mainTitle":22484,"subtitle":282,"heroImage":22499,"ctaButton":305,"ctaLink":306},[261],{"data":22485,"content":22486,"nodeType":71},{},[22487,22493],{"data":22488,"content":22489,"nodeType":274},{},[22490],{"data":22491,"marks":22492,"value":273,"nodeType":79},{},[],{"data":22494,"content":22495,"nodeType":84},{},[22496],{"data":22497,"marks":22498,"value":281,"nodeType":79},{},[],{"metadata":22500,"sys":22503,"fields":22508},{"tags":22501,"concepts":22502},[],[],{"space":22504,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22506,"publishedVersion":59,"revision":22,"locale":27},{"sys":22505},{"type":12,"linkType":13,"id":14},{"sys":22507},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22509},{"url":297,"details":22510,"fileName":303,"contentType":304},{"size":299,"image":22511},{"width":301,"height":302},{"sys":22513,"fields":22516},{"id":22514,"createdAt":22515},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":22517,"slug":22518,"articleIntro":22517,"category":22519},"506 - Obligations","compte-506-obligations",[22520],{"metadata":22521,"sys":22524,"fields":22531},{"tags":22522,"concepts":22523},[],[],{"space":22525,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22527,"publishedVersion":252,"revision":59,"contentType":22529,"locale":27},{"sys":22526},{"type":12,"linkType":13,"id":14},{"sys":22528},{"id":20,"type":12,"linkType":21},{"sys":22530},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22532,"metaTitle":262,"metaDescription":263,"mainTitle":22533,"subtitle":282,"heroImage":22548,"ctaButton":305,"ctaLink":306},[261],{"data":22534,"content":22535,"nodeType":71},{},[22536,22542],{"data":22537,"content":22538,"nodeType":274},{},[22539],{"data":22540,"marks":22541,"value":273,"nodeType":79},{},[],{"data":22543,"content":22544,"nodeType":84},{},[22545],{"data":22546,"marks":22547,"value":281,"nodeType":79},{},[],{"metadata":22549,"sys":22552,"fields":22557},{"tags":22550,"concepts":22551},[],[],{"space":22553,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22555,"publishedVersion":59,"revision":22,"locale":27},{"sys":22554},{"type":12,"linkType":13,"id":14},{"sys":22556},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22558},{"url":297,"details":22559,"fileName":303,"contentType":304},{"size":299,"image":22560},{"width":301,"height":302},{"sys":22562,"fields":22565},{"id":22563,"createdAt":22564},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":22566,"slug":22567,"articleIntro":22566,"category":22568},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[22569],{"metadata":22570,"sys":22573,"fields":22580},{"tags":22571,"concepts":22572},[],[],{"space":22574,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22576,"publishedVersion":252,"revision":59,"contentType":22578,"locale":27},{"sys":22575},{"type":12,"linkType":13,"id":14},{"sys":22577},{"id":20,"type":12,"linkType":21},{"sys":22579},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22581,"metaTitle":262,"metaDescription":263,"mainTitle":22582,"subtitle":282,"heroImage":22597,"ctaButton":305,"ctaLink":306},[261],{"data":22583,"content":22584,"nodeType":71},{},[22585,22591],{"data":22586,"content":22587,"nodeType":274},{},[22588],{"data":22589,"marks":22590,"value":273,"nodeType":79},{},[],{"data":22592,"content":22593,"nodeType":84},{},[22594],{"data":22595,"marks":22596,"value":281,"nodeType":79},{},[],{"metadata":22598,"sys":22601,"fields":22606},{"tags":22599,"concepts":22600},[],[],{"space":22602,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22604,"publishedVersion":59,"revision":22,"locale":27},{"sys":22603},{"type":12,"linkType":13,"id":14},{"sys":22605},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22607},{"url":297,"details":22608,"fileName":303,"contentType":304},{"size":299,"image":22609},{"width":301,"height":302},{"sys":22611,"fields":22614},{"id":22612,"createdAt":22613},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":22615,"slug":22616,"articleIntro":22615,"category":22617},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[22618],{"metadata":22619,"sys":22622,"fields":22629},{"tags":22620,"concepts":22621},[],[],{"space":22623,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22625,"publishedVersion":252,"revision":59,"contentType":22627,"locale":27},{"sys":22624},{"type":12,"linkType":13,"id":14},{"sys":22626},{"id":20,"type":12,"linkType":21},{"sys":22628},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22630,"metaTitle":262,"metaDescription":263,"mainTitle":22631,"subtitle":282,"heroImage":22646,"ctaButton":305,"ctaLink":306},[261],{"data":22632,"content":22633,"nodeType":71},{},[22634,22640],{"data":22635,"content":22636,"nodeType":274},{},[22637],{"data":22638,"marks":22639,"value":273,"nodeType":79},{},[],{"data":22641,"content":22642,"nodeType":84},{},[22643],{"data":22644,"marks":22645,"value":281,"nodeType":79},{},[],{"metadata":22647,"sys":22650,"fields":22655},{"tags":22648,"concepts":22649},[],[],{"space":22651,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22653,"publishedVersion":59,"revision":22,"locale":27},{"sys":22652},{"type":12,"linkType":13,"id":14},{"sys":22654},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22656},{"url":297,"details":22657,"fileName":303,"contentType":304},{"size":299,"image":22658},{"width":301,"height":302},{"sys":22660,"fields":22663},{"id":22661,"createdAt":22662},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":22664,"slug":22665,"articleIntro":22664,"category":22666},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[22667],{"metadata":22668,"sys":22671,"fields":22678},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22674,"publishedVersion":252,"revision":59,"contentType":22676,"locale":27},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":20,"type":12,"linkType":21},{"sys":22677},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22679,"metaTitle":262,"metaDescription":263,"mainTitle":22680,"subtitle":282,"heroImage":22695,"ctaButton":305,"ctaLink":306},[261],{"data":22681,"content":22682,"nodeType":71},{},[22683,22689],{"data":22684,"content":22685,"nodeType":274},{},[22686],{"data":22687,"marks":22688,"value":273,"nodeType":79},{},[],{"data":22690,"content":22691,"nodeType":84},{},[22692],{"data":22693,"marks":22694,"value":281,"nodeType":79},{},[],{"metadata":22696,"sys":22699,"fields":22704},{"tags":22697,"concepts":22698},[],[],{"space":22700,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22702,"publishedVersion":59,"revision":22,"locale":27},{"sys":22701},{"type":12,"linkType":13,"id":14},{"sys":22703},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22705},{"url":297,"details":22706,"fileName":303,"contentType":304},{"size":299,"image":22707},{"width":301,"height":302},{"sys":22709,"fields":22712},{"id":22710,"createdAt":22711},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":22713,"slug":22714,"articleIntro":22713,"category":22715},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[22716],{"metadata":22717,"sys":22720,"fields":22727},{"tags":22718,"concepts":22719},[],[],{"space":22721,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22723,"publishedVersion":252,"revision":59,"contentType":22725,"locale":27},{"sys":22722},{"type":12,"linkType":13,"id":14},{"sys":22724},{"id":20,"type":12,"linkType":21},{"sys":22726},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22728,"metaTitle":262,"metaDescription":263,"mainTitle":22729,"subtitle":282,"heroImage":22744,"ctaButton":305,"ctaLink":306},[261],{"data":22730,"content":22731,"nodeType":71},{},[22732,22738],{"data":22733,"content":22734,"nodeType":274},{},[22735],{"data":22736,"marks":22737,"value":273,"nodeType":79},{},[],{"data":22739,"content":22740,"nodeType":84},{},[22741],{"data":22742,"marks":22743,"value":281,"nodeType":79},{},[],{"metadata":22745,"sys":22748,"fields":22753},{"tags":22746,"concepts":22747},[],[],{"space":22749,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22751,"publishedVersion":59,"revision":22,"locale":27},{"sys":22750},{"type":12,"linkType":13,"id":14},{"sys":22752},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22754},{"url":297,"details":22755,"fileName":303,"contentType":304},{"size":299,"image":22756},{"width":301,"height":302},{"sys":22758,"fields":22761},{"id":22759,"createdAt":22760},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":22762,"slug":22763,"articleIntro":22762,"category":22764},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[22765],{"metadata":22766,"sys":22769,"fields":22776},{"tags":22767,"concepts":22768},[],[],{"space":22770,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22772,"publishedVersion":252,"revision":59,"contentType":22774,"locale":27},{"sys":22771},{"type":12,"linkType":13,"id":14},{"sys":22773},{"id":20,"type":12,"linkType":21},{"sys":22775},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22777,"metaTitle":262,"metaDescription":263,"mainTitle":22778,"subtitle":282,"heroImage":22793,"ctaButton":305,"ctaLink":306},[261],{"data":22779,"content":22780,"nodeType":71},{},[22781,22787],{"data":22782,"content":22783,"nodeType":274},{},[22784],{"data":22785,"marks":22786,"value":273,"nodeType":79},{},[],{"data":22788,"content":22789,"nodeType":84},{},[22790],{"data":22791,"marks":22792,"value":281,"nodeType":79},{},[],{"metadata":22794,"sys":22797,"fields":22802},{"tags":22795,"concepts":22796},[],[],{"space":22798,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22800,"publishedVersion":59,"revision":22,"locale":27},{"sys":22799},{"type":12,"linkType":13,"id":14},{"sys":22801},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22803},{"url":297,"details":22804,"fileName":303,"contentType":304},{"size":299,"image":22805},{"width":301,"height":302},{"sys":22807,"fields":22809},{"id":22808,"createdAt":3106},"4kVdSdLvBSCpwNNFzLzom2",{"title":22810,"slug":22811,"articleIntro":22810,"category":22812},"335 - Travaux en cours","compte-335-travaux-en-cours",[22813],{"metadata":22814,"sys":22817,"fields":22824},{"tags":22815,"concepts":22816},[],[],{"space":22818,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22820,"publishedVersion":252,"revision":59,"contentType":22822,"locale":27},{"sys":22819},{"type":12,"linkType":13,"id":14},{"sys":22821},{"id":20,"type":12,"linkType":21},{"sys":22823},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22825,"metaTitle":262,"metaDescription":263,"mainTitle":22826,"subtitle":282,"heroImage":22841,"ctaButton":305,"ctaLink":306},[261],{"data":22827,"content":22828,"nodeType":71},{},[22829,22835],{"data":22830,"content":22831,"nodeType":274},{},[22832],{"data":22833,"marks":22834,"value":273,"nodeType":79},{},[],{"data":22836,"content":22837,"nodeType":84},{},[22838],{"data":22839,"marks":22840,"value":281,"nodeType":79},{},[],{"metadata":22842,"sys":22845,"fields":22850},{"tags":22843,"concepts":22844},[],[],{"space":22846,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22848,"publishedVersion":59,"revision":22,"locale":27},{"sys":22847},{"type":12,"linkType":13,"id":14},{"sys":22849},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22851},{"url":297,"details":22852,"fileName":303,"contentType":304},{"size":299,"image":22853},{"width":301,"height":302},{"sys":22855,"fields":22858},{"id":22856,"createdAt":22857},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":22859,"slug":22860,"articleIntro":22859,"category":22861},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[22862],{"metadata":22863,"sys":22866,"fields":22873},{"tags":22864,"concepts":22865},[],[],{"space":22867,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22869,"publishedVersion":252,"revision":59,"contentType":22871,"locale":27},{"sys":22868},{"type":12,"linkType":13,"id":14},{"sys":22870},{"id":20,"type":12,"linkType":21},{"sys":22872},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22874,"metaTitle":262,"metaDescription":263,"mainTitle":22875,"subtitle":282,"heroImage":22890,"ctaButton":305,"ctaLink":306},[261],{"data":22876,"content":22877,"nodeType":71},{},[22878,22884],{"data":22879,"content":22880,"nodeType":274},{},[22881],{"data":22882,"marks":22883,"value":273,"nodeType":79},{},[],{"data":22885,"content":22886,"nodeType":84},{},[22887],{"data":22888,"marks":22889,"value":281,"nodeType":79},{},[],{"metadata":22891,"sys":22894,"fields":22899},{"tags":22892,"concepts":22893},[],[],{"space":22895,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22897,"publishedVersion":59,"revision":22,"locale":27},{"sys":22896},{"type":12,"linkType":13,"id":14},{"sys":22898},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22900},{"url":297,"details":22901,"fileName":303,"contentType":304},{"size":299,"image":22902},{"width":301,"height":302},{"sys":22904,"fields":22907},{"id":22905,"createdAt":22906},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":22908,"slug":22909,"articleIntro":22908,"category":22910},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[22911],{"metadata":22912,"sys":22915,"fields":22922},{"tags":22913,"concepts":22914},[],[],{"space":22916,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22918,"publishedVersion":252,"revision":59,"contentType":22920,"locale":27},{"sys":22917},{"type":12,"linkType":13,"id":14},{"sys":22919},{"id":20,"type":12,"linkType":21},{"sys":22921},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22923,"metaTitle":262,"metaDescription":263,"mainTitle":22924,"subtitle":282,"heroImage":22939,"ctaButton":305,"ctaLink":306},[261],{"data":22925,"content":22926,"nodeType":71},{},[22927,22933],{"data":22928,"content":22929,"nodeType":274},{},[22930],{"data":22931,"marks":22932,"value":273,"nodeType":79},{},[],{"data":22934,"content":22935,"nodeType":84},{},[22936],{"data":22937,"marks":22938,"value":281,"nodeType":79},{},[],{"metadata":22940,"sys":22943,"fields":22948},{"tags":22941,"concepts":22942},[],[],{"space":22944,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22946,"publishedVersion":59,"revision":22,"locale":27},{"sys":22945},{"type":12,"linkType":13,"id":14},{"sys":22947},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22949},{"url":297,"details":22950,"fileName":303,"contentType":304},{"size":299,"image":22951},{"width":301,"height":302},{"sys":22953,"fields":22956},{"id":22954,"createdAt":22955},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":22957,"slug":22958,"articleIntro":22957,"category":22959},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[22960],{"metadata":22961,"sys":22964,"fields":22971},{"tags":22962,"concepts":22963},[],[],{"space":22965,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":22967,"publishedVersion":252,"revision":59,"contentType":22969,"locale":27},{"sys":22966},{"type":12,"linkType":13,"id":14},{"sys":22968},{"id":20,"type":12,"linkType":21},{"sys":22970},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":22972,"metaTitle":262,"metaDescription":263,"mainTitle":22973,"subtitle":282,"heroImage":22988,"ctaButton":305,"ctaLink":306},[261],{"data":22974,"content":22975,"nodeType":71},{},[22976,22982],{"data":22977,"content":22978,"nodeType":274},{},[22979],{"data":22980,"marks":22981,"value":273,"nodeType":79},{},[],{"data":22983,"content":22984,"nodeType":84},{},[22985],{"data":22986,"marks":22987,"value":281,"nodeType":79},{},[],{"metadata":22989,"sys":22992,"fields":22997},{"tags":22990,"concepts":22991},[],[],{"space":22993,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":22995,"publishedVersion":59,"revision":22,"locale":27},{"sys":22994},{"type":12,"linkType":13,"id":14},{"sys":22996},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":22998},{"url":297,"details":22999,"fileName":303,"contentType":304},{"size":299,"image":23000},{"width":301,"height":302},{"sys":23002,"fields":23005},{"id":23003,"createdAt":23004},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":23006,"slug":23007,"articleIntro":-1,"category":23008},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[23009],{"metadata":23010,"sys":23013,"fields":23020},{"tags":23011,"concepts":23012},[],[],{"space":23014,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23016,"publishedVersion":252,"revision":59,"contentType":23018,"locale":27},{"sys":23015},{"type":12,"linkType":13,"id":14},{"sys":23017},{"id":20,"type":12,"linkType":21},{"sys":23019},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23021,"metaTitle":262,"metaDescription":263,"mainTitle":23022,"subtitle":282,"heroImage":23037,"ctaButton":305,"ctaLink":306},[261],{"data":23023,"content":23024,"nodeType":71},{},[23025,23031],{"data":23026,"content":23027,"nodeType":274},{},[23028],{"data":23029,"marks":23030,"value":273,"nodeType":79},{},[],{"data":23032,"content":23033,"nodeType":84},{},[23034],{"data":23035,"marks":23036,"value":281,"nodeType":79},{},[],{"metadata":23038,"sys":23041,"fields":23046},{"tags":23039,"concepts":23040},[],[],{"space":23042,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23044,"publishedVersion":59,"revision":22,"locale":27},{"sys":23043},{"type":12,"linkType":13,"id":14},{"sys":23045},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23047},{"url":297,"details":23048,"fileName":303,"contentType":304},{"size":299,"image":23049},{"width":301,"height":302},{"sys":23051,"fields":23054},{"id":23052,"createdAt":23053},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":23055,"slug":23056,"articleIntro":23055,"category":23057},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[23058],{"metadata":23059,"sys":23062,"fields":23069},{"tags":23060,"concepts":23061},[],[],{"space":23063,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23065,"publishedVersion":252,"revision":59,"contentType":23067,"locale":27},{"sys":23064},{"type":12,"linkType":13,"id":14},{"sys":23066},{"id":20,"type":12,"linkType":21},{"sys":23068},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23070,"metaTitle":262,"metaDescription":263,"mainTitle":23071,"subtitle":282,"heroImage":23086,"ctaButton":305,"ctaLink":306},[261],{"data":23072,"content":23073,"nodeType":71},{},[23074,23080],{"data":23075,"content":23076,"nodeType":274},{},[23077],{"data":23078,"marks":23079,"value":273,"nodeType":79},{},[],{"data":23081,"content":23082,"nodeType":84},{},[23083],{"data":23084,"marks":23085,"value":281,"nodeType":79},{},[],{"metadata":23087,"sys":23090,"fields":23095},{"tags":23088,"concepts":23089},[],[],{"space":23091,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23093,"publishedVersion":59,"revision":22,"locale":27},{"sys":23092},{"type":12,"linkType":13,"id":14},{"sys":23094},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23096},{"url":297,"details":23097,"fileName":303,"contentType":304},{"size":299,"image":23098},{"width":301,"height":302},{"sys":23100,"fields":23103},{"id":23101,"createdAt":23102},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":23104,"slug":23105,"articleIntro":23104,"category":23106},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[23107],{"metadata":23108,"sys":23111,"fields":23118},{"tags":23109,"concepts":23110},[],[],{"space":23112,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23114,"publishedVersion":252,"revision":59,"contentType":23116,"locale":27},{"sys":23113},{"type":12,"linkType":13,"id":14},{"sys":23115},{"id":20,"type":12,"linkType":21},{"sys":23117},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23119,"metaTitle":262,"metaDescription":263,"mainTitle":23120,"subtitle":282,"heroImage":23135,"ctaButton":305,"ctaLink":306},[261],{"data":23121,"content":23122,"nodeType":71},{},[23123,23129],{"data":23124,"content":23125,"nodeType":274},{},[23126],{"data":23127,"marks":23128,"value":273,"nodeType":79},{},[],{"data":23130,"content":23131,"nodeType":84},{},[23132],{"data":23133,"marks":23134,"value":281,"nodeType":79},{},[],{"metadata":23136,"sys":23139,"fields":23144},{"tags":23137,"concepts":23138},[],[],{"space":23140,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23142,"publishedVersion":59,"revision":22,"locale":27},{"sys":23141},{"type":12,"linkType":13,"id":14},{"sys":23143},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23145},{"url":297,"details":23146,"fileName":303,"contentType":304},{"size":299,"image":23147},{"width":301,"height":302},{"sys":23149,"fields":23152},{"id":23150,"createdAt":23151},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":23153,"slug":23154,"articleIntro":23153,"category":23155},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[23156],{"metadata":23157,"sys":23160,"fields":23167},{"tags":23158,"concepts":23159},[],[],{"space":23161,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23163,"publishedVersion":252,"revision":59,"contentType":23165,"locale":27},{"sys":23162},{"type":12,"linkType":13,"id":14},{"sys":23164},{"id":20,"type":12,"linkType":21},{"sys":23166},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23168,"metaTitle":262,"metaDescription":263,"mainTitle":23169,"subtitle":282,"heroImage":23184,"ctaButton":305,"ctaLink":306},[261],{"data":23170,"content":23171,"nodeType":71},{},[23172,23178],{"data":23173,"content":23174,"nodeType":274},{},[23175],{"data":23176,"marks":23177,"value":273,"nodeType":79},{},[],{"data":23179,"content":23180,"nodeType":84},{},[23181],{"data":23182,"marks":23183,"value":281,"nodeType":79},{},[],{"metadata":23185,"sys":23188,"fields":23193},{"tags":23186,"concepts":23187},[],[],{"space":23189,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23191,"publishedVersion":59,"revision":22,"locale":27},{"sys":23190},{"type":12,"linkType":13,"id":14},{"sys":23192},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23194},{"url":297,"details":23195,"fileName":303,"contentType":304},{"size":299,"image":23196},{"width":301,"height":302},{"sys":23198,"fields":23201},{"id":23199,"createdAt":23200},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":23202,"slug":23203,"articleIntro":23202,"category":23204},"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",[23205],{"metadata":23206,"sys":23209,"fields":23216},{"tags":23207,"concepts":23208},[],[],{"space":23210,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23212,"publishedVersion":252,"revision":59,"contentType":23214,"locale":27},{"sys":23211},{"type":12,"linkType":13,"id":14},{"sys":23213},{"id":20,"type":12,"linkType":21},{"sys":23215},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23217,"metaTitle":262,"metaDescription":263,"mainTitle":23218,"subtitle":282,"heroImage":23233,"ctaButton":305,"ctaLink":306},[261],{"data":23219,"content":23220,"nodeType":71},{},[23221,23227],{"data":23222,"content":23223,"nodeType":274},{},[23224],{"data":23225,"marks":23226,"value":273,"nodeType":79},{},[],{"data":23228,"content":23229,"nodeType":84},{},[23230],{"data":23231,"marks":23232,"value":281,"nodeType":79},{},[],{"metadata":23234,"sys":23237,"fields":23242},{"tags":23235,"concepts":23236},[],[],{"space":23238,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23240,"publishedVersion":59,"revision":22,"locale":27},{"sys":23239},{"type":12,"linkType":13,"id":14},{"sys":23241},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23243},{"url":297,"details":23244,"fileName":303,"contentType":304},{"size":299,"image":23245},{"width":301,"height":302},{"sys":23247,"fields":23250},{"id":23248,"createdAt":23249},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":23251,"slug":23252,"articleIntro":23251,"category":23253},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[23254],{"metadata":23255,"sys":23258,"fields":23265},{"tags":23256,"concepts":23257},[],[],{"space":23259,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23261,"publishedVersion":252,"revision":59,"contentType":23263,"locale":27},{"sys":23260},{"type":12,"linkType":13,"id":14},{"sys":23262},{"id":20,"type":12,"linkType":21},{"sys":23264},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23266,"metaTitle":262,"metaDescription":263,"mainTitle":23267,"subtitle":282,"heroImage":23282,"ctaButton":305,"ctaLink":306},[261],{"data":23268,"content":23269,"nodeType":71},{},[23270,23276],{"data":23271,"content":23272,"nodeType":274},{},[23273],{"data":23274,"marks":23275,"value":273,"nodeType":79},{},[],{"data":23277,"content":23278,"nodeType":84},{},[23279],{"data":23280,"marks":23281,"value":281,"nodeType":79},{},[],{"metadata":23283,"sys":23286,"fields":23291},{"tags":23284,"concepts":23285},[],[],{"space":23287,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23289,"publishedVersion":59,"revision":22,"locale":27},{"sys":23288},{"type":12,"linkType":13,"id":14},{"sys":23290},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23292},{"url":297,"details":23293,"fileName":303,"contentType":304},{"size":299,"image":23294},{"width":301,"height":302},{"sys":23296,"fields":23299},{"id":23297,"createdAt":23298},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":23300,"slug":23301,"articleIntro":23300,"category":23302},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[23303],{"metadata":23304,"sys":23307,"fields":23314},{"tags":23305,"concepts":23306},[],[],{"space":23308,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23310,"publishedVersion":252,"revision":59,"contentType":23312,"locale":27},{"sys":23309},{"type":12,"linkType":13,"id":14},{"sys":23311},{"id":20,"type":12,"linkType":21},{"sys":23313},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23315,"metaTitle":262,"metaDescription":263,"mainTitle":23316,"subtitle":282,"heroImage":23331,"ctaButton":305,"ctaLink":306},[261],{"data":23317,"content":23318,"nodeType":71},{},[23319,23325],{"data":23320,"content":23321,"nodeType":274},{},[23322],{"data":23323,"marks":23324,"value":273,"nodeType":79},{},[],{"data":23326,"content":23327,"nodeType":84},{},[23328],{"data":23329,"marks":23330,"value":281,"nodeType":79},{},[],{"metadata":23332,"sys":23335,"fields":23340},{"tags":23333,"concepts":23334},[],[],{"space":23336,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23338,"publishedVersion":59,"revision":22,"locale":27},{"sys":23337},{"type":12,"linkType":13,"id":14},{"sys":23339},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23341},{"url":297,"details":23342,"fileName":303,"contentType":304},{"size":299,"image":23343},{"width":301,"height":302},{"sys":23345,"fields":23348},{"id":23346,"createdAt":23347},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":23349,"slug":23350,"articleIntro":-1,"category":23351},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[23352],{"metadata":23353,"sys":23356,"fields":23363},{"tags":23354,"concepts":23355},[],[],{"space":23357,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23359,"publishedVersion":252,"revision":59,"contentType":23361,"locale":27},{"sys":23358},{"type":12,"linkType":13,"id":14},{"sys":23360},{"id":20,"type":12,"linkType":21},{"sys":23362},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23364,"metaTitle":262,"metaDescription":263,"mainTitle":23365,"subtitle":282,"heroImage":23380,"ctaButton":305,"ctaLink":306},[261],{"data":23366,"content":23367,"nodeType":71},{},[23368,23374],{"data":23369,"content":23370,"nodeType":274},{},[23371],{"data":23372,"marks":23373,"value":273,"nodeType":79},{},[],{"data":23375,"content":23376,"nodeType":84},{},[23377],{"data":23378,"marks":23379,"value":281,"nodeType":79},{},[],{"metadata":23381,"sys":23384,"fields":23389},{"tags":23382,"concepts":23383},[],[],{"space":23385,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23387,"publishedVersion":59,"revision":22,"locale":27},{"sys":23386},{"type":12,"linkType":13,"id":14},{"sys":23388},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23390},{"url":297,"details":23391,"fileName":303,"contentType":304},{"size":299,"image":23392},{"width":301,"height":302},{"sys":23394,"fields":23397},{"id":23395,"createdAt":23396},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":23398,"slug":23399,"articleIntro":23400,"category":23401},"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. ",[23402],{"metadata":23403,"sys":23406,"fields":23413},{"tags":23404,"concepts":23405},[],[],{"space":23407,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23409,"publishedVersion":252,"revision":59,"contentType":23411,"locale":27},{"sys":23408},{"type":12,"linkType":13,"id":14},{"sys":23410},{"id":20,"type":12,"linkType":21},{"sys":23412},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23414,"metaTitle":262,"metaDescription":263,"mainTitle":23415,"subtitle":282,"heroImage":23430,"ctaButton":305,"ctaLink":306},[261],{"data":23416,"content":23417,"nodeType":71},{},[23418,23424],{"data":23419,"content":23420,"nodeType":274},{},[23421],{"data":23422,"marks":23423,"value":273,"nodeType":79},{},[],{"data":23425,"content":23426,"nodeType":84},{},[23427],{"data":23428,"marks":23429,"value":281,"nodeType":79},{},[],{"metadata":23431,"sys":23434,"fields":23439},{"tags":23432,"concepts":23433},[],[],{"space":23435,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23437,"publishedVersion":59,"revision":22,"locale":27},{"sys":23436},{"type":12,"linkType":13,"id":14},{"sys":23438},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23440},{"url":297,"details":23441,"fileName":303,"contentType":304},{"size":299,"image":23442},{"width":301,"height":302},{"sys":23444,"fields":23447},{"id":23445,"createdAt":23446},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":23448,"slug":23449,"articleIntro":23448,"category":23450},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[23451],{"metadata":23452,"sys":23455,"fields":23462},{"tags":23453,"concepts":23454},[],[],{"space":23456,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23458,"publishedVersion":252,"revision":59,"contentType":23460,"locale":27},{"sys":23457},{"type":12,"linkType":13,"id":14},{"sys":23459},{"id":20,"type":12,"linkType":21},{"sys":23461},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23463,"metaTitle":262,"metaDescription":263,"mainTitle":23464,"subtitle":282,"heroImage":23479,"ctaButton":305,"ctaLink":306},[261],{"data":23465,"content":23466,"nodeType":71},{},[23467,23473],{"data":23468,"content":23469,"nodeType":274},{},[23470],{"data":23471,"marks":23472,"value":273,"nodeType":79},{},[],{"data":23474,"content":23475,"nodeType":84},{},[23476],{"data":23477,"marks":23478,"value":281,"nodeType":79},{},[],{"metadata":23480,"sys":23483,"fields":23488},{"tags":23481,"concepts":23482},[],[],{"space":23484,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23486,"publishedVersion":59,"revision":22,"locale":27},{"sys":23485},{"type":12,"linkType":13,"id":14},{"sys":23487},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23489},{"url":297,"details":23490,"fileName":303,"contentType":304},{"size":299,"image":23491},{"width":301,"height":302},{"sys":23493,"fields":23496},{"id":23494,"createdAt":23495},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":23497,"slug":23498,"articleIntro":-1,"category":23499},"Compte 512 - Banques","compte-512-banques",[23500],{"metadata":23501,"sys":23504,"fields":23511},{"tags":23502,"concepts":23503},[],[],{"space":23505,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23507,"publishedVersion":252,"revision":59,"contentType":23509,"locale":27},{"sys":23506},{"type":12,"linkType":13,"id":14},{"sys":23508},{"id":20,"type":12,"linkType":21},{"sys":23510},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23512,"metaTitle":262,"metaDescription":263,"mainTitle":23513,"subtitle":282,"heroImage":23528,"ctaButton":305,"ctaLink":306},[261],{"data":23514,"content":23515,"nodeType":71},{},[23516,23522],{"data":23517,"content":23518,"nodeType":274},{},[23519],{"data":23520,"marks":23521,"value":273,"nodeType":79},{},[],{"data":23523,"content":23524,"nodeType":84},{},[23525],{"data":23526,"marks":23527,"value":281,"nodeType":79},{},[],{"metadata":23529,"sys":23532,"fields":23537},{"tags":23530,"concepts":23531},[],[],{"space":23533,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23535,"publishedVersion":59,"revision":22,"locale":27},{"sys":23534},{"type":12,"linkType":13,"id":14},{"sys":23536},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23538},{"url":297,"details":23539,"fileName":303,"contentType":304},{"size":299,"image":23540},{"width":301,"height":302},{"sys":23542,"fields":23545},{"id":23543,"createdAt":23544},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":23546,"slug":23547,"articleIntro":-1,"category":23548},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[23549],{"metadata":23550,"sys":23553,"fields":23560},{"tags":23551,"concepts":23552},[],[],{"space":23554,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23556,"publishedVersion":252,"revision":59,"contentType":23558,"locale":27},{"sys":23555},{"type":12,"linkType":13,"id":14},{"sys":23557},{"id":20,"type":12,"linkType":21},{"sys":23559},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23561,"metaTitle":262,"metaDescription":263,"mainTitle":23562,"subtitle":282,"heroImage":23577,"ctaButton":305,"ctaLink":306},[261],{"data":23563,"content":23564,"nodeType":71},{},[23565,23571],{"data":23566,"content":23567,"nodeType":274},{},[23568],{"data":23569,"marks":23570,"value":273,"nodeType":79},{},[],{"data":23572,"content":23573,"nodeType":84},{},[23574],{"data":23575,"marks":23576,"value":281,"nodeType":79},{},[],{"metadata":23578,"sys":23581,"fields":23586},{"tags":23579,"concepts":23580},[],[],{"space":23582,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23584,"publishedVersion":59,"revision":22,"locale":27},{"sys":23583},{"type":12,"linkType":13,"id":14},{"sys":23585},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23587},{"url":297,"details":23588,"fileName":303,"contentType":304},{"size":299,"image":23589},{"width":301,"height":302},{"sys":23591,"fields":23594},{"id":23592,"createdAt":23593},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":23595,"slug":23596,"articleIntro":-1,"category":23597},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[23598],{"metadata":23599,"sys":23602,"fields":23609},{"tags":23600,"concepts":23601},[],[],{"space":23603,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23605,"publishedVersion":252,"revision":59,"contentType":23607,"locale":27},{"sys":23604},{"type":12,"linkType":13,"id":14},{"sys":23606},{"id":20,"type":12,"linkType":21},{"sys":23608},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23610,"metaTitle":262,"metaDescription":263,"mainTitle":23611,"subtitle":282,"heroImage":23626,"ctaButton":305,"ctaLink":306},[261],{"data":23612,"content":23613,"nodeType":71},{},[23614,23620],{"data":23615,"content":23616,"nodeType":274},{},[23617],{"data":23618,"marks":23619,"value":273,"nodeType":79},{},[],{"data":23621,"content":23622,"nodeType":84},{},[23623],{"data":23624,"marks":23625,"value":281,"nodeType":79},{},[],{"metadata":23627,"sys":23630,"fields":23635},{"tags":23628,"concepts":23629},[],[],{"space":23631,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23633,"publishedVersion":59,"revision":22,"locale":27},{"sys":23632},{"type":12,"linkType":13,"id":14},{"sys":23634},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23636},{"url":297,"details":23637,"fileName":303,"contentType":304},{"size":299,"image":23638},{"width":301,"height":302},{"sys":23640,"fields":23643},{"id":23641,"createdAt":23642},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":23644,"slug":23645,"articleIntro":23644,"category":23646},"613 - Locations","compte-613-locations",[23647],{"metadata":23648,"sys":23651,"fields":23658},{"tags":23649,"concepts":23650},[],[],{"space":23652,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23654,"publishedVersion":252,"revision":59,"contentType":23656,"locale":27},{"sys":23653},{"type":12,"linkType":13,"id":14},{"sys":23655},{"id":20,"type":12,"linkType":21},{"sys":23657},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23659,"metaTitle":262,"metaDescription":263,"mainTitle":23660,"subtitle":282,"heroImage":23675,"ctaButton":305,"ctaLink":306},[261],{"data":23661,"content":23662,"nodeType":71},{},[23663,23669],{"data":23664,"content":23665,"nodeType":274},{},[23666],{"data":23667,"marks":23668,"value":273,"nodeType":79},{},[],{"data":23670,"content":23671,"nodeType":84},{},[23672],{"data":23673,"marks":23674,"value":281,"nodeType":79},{},[],{"metadata":23676,"sys":23679,"fields":23684},{"tags":23677,"concepts":23678},[],[],{"space":23680,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23682,"publishedVersion":59,"revision":22,"locale":27},{"sys":23681},{"type":12,"linkType":13,"id":14},{"sys":23683},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23685},{"url":297,"details":23686,"fileName":303,"contentType":304},{"size":299,"image":23687},{"width":301,"height":302},{"sys":23689,"fields":23692},{"id":23690,"createdAt":23691},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":23693,"slug":23694,"articleIntro":-1,"category":23695},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[23696],{"metadata":23697,"sys":23700,"fields":23707},{"tags":23698,"concepts":23699},[],[],{"space":23701,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23703,"publishedVersion":252,"revision":59,"contentType":23705,"locale":27},{"sys":23702},{"type":12,"linkType":13,"id":14},{"sys":23704},{"id":20,"type":12,"linkType":21},{"sys":23706},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23708,"metaTitle":262,"metaDescription":263,"mainTitle":23709,"subtitle":282,"heroImage":23724,"ctaButton":305,"ctaLink":306},[261],{"data":23710,"content":23711,"nodeType":71},{},[23712,23718],{"data":23713,"content":23714,"nodeType":274},{},[23715],{"data":23716,"marks":23717,"value":273,"nodeType":79},{},[],{"data":23719,"content":23720,"nodeType":84},{},[23721],{"data":23722,"marks":23723,"value":281,"nodeType":79},{},[],{"metadata":23725,"sys":23728,"fields":23733},{"tags":23726,"concepts":23727},[],[],{"space":23729,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23731,"publishedVersion":59,"revision":22,"locale":27},{"sys":23730},{"type":12,"linkType":13,"id":14},{"sys":23732},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23734},{"url":297,"details":23735,"fileName":303,"contentType":304},{"size":299,"image":23736},{"width":301,"height":302},{"sys":23738,"fields":23741},{"id":23739,"createdAt":23740},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":23742,"slug":23743,"articleIntro":-1,"category":23744},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[23745],{"metadata":23746,"sys":23749,"fields":23756},{"tags":23747,"concepts":23748},[],[],{"space":23750,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23752,"publishedVersion":252,"revision":59,"contentType":23754,"locale":27},{"sys":23751},{"type":12,"linkType":13,"id":14},{"sys":23753},{"id":20,"type":12,"linkType":21},{"sys":23755},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23757,"metaTitle":262,"metaDescription":263,"mainTitle":23758,"subtitle":282,"heroImage":23773,"ctaButton":305,"ctaLink":306},[261],{"data":23759,"content":23760,"nodeType":71},{},[23761,23767],{"data":23762,"content":23763,"nodeType":274},{},[23764],{"data":23765,"marks":23766,"value":273,"nodeType":79},{},[],{"data":23768,"content":23769,"nodeType":84},{},[23770],{"data":23771,"marks":23772,"value":281,"nodeType":79},{},[],{"metadata":23774,"sys":23777,"fields":23782},{"tags":23775,"concepts":23776},[],[],{"space":23778,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23780,"publishedVersion":59,"revision":22,"locale":27},{"sys":23779},{"type":12,"linkType":13,"id":14},{"sys":23781},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23783},{"url":297,"details":23784,"fileName":303,"contentType":304},{"size":299,"image":23785},{"width":301,"height":302},{"sys":23787,"fields":23790},{"id":23788,"createdAt":23789},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":23791,"slug":23792,"articleIntro":23791,"category":23793},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[23794],{"metadata":23795,"sys":23798,"fields":23805},{"tags":23796,"concepts":23797},[],[],{"space":23799,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23801,"publishedVersion":252,"revision":59,"contentType":23803,"locale":27},{"sys":23800},{"type":12,"linkType":13,"id":14},{"sys":23802},{"id":20,"type":12,"linkType":21},{"sys":23804},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23806,"metaTitle":262,"metaDescription":263,"mainTitle":23807,"subtitle":282,"heroImage":23822,"ctaButton":305,"ctaLink":306},[261],{"data":23808,"content":23809,"nodeType":71},{},[23810,23816],{"data":23811,"content":23812,"nodeType":274},{},[23813],{"data":23814,"marks":23815,"value":273,"nodeType":79},{},[],{"data":23817,"content":23818,"nodeType":84},{},[23819],{"data":23820,"marks":23821,"value":281,"nodeType":79},{},[],{"metadata":23823,"sys":23826,"fields":23831},{"tags":23824,"concepts":23825},[],[],{"space":23827,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23829,"publishedVersion":59,"revision":22,"locale":27},{"sys":23828},{"type":12,"linkType":13,"id":14},{"sys":23830},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23832},{"url":297,"details":23833,"fileName":303,"contentType":304},{"size":299,"image":23834},{"width":301,"height":302},{"sys":23836,"fields":23839},{"id":23837,"createdAt":23838},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":23840,"slug":23841,"articleIntro":-1,"category":23842},"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",[23843],{"metadata":23844,"sys":23847,"fields":23854},{"tags":23845,"concepts":23846},[],[],{"space":23848,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23850,"publishedVersion":252,"revision":59,"contentType":23852,"locale":27},{"sys":23849},{"type":12,"linkType":13,"id":14},{"sys":23851},{"id":20,"type":12,"linkType":21},{"sys":23853},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23855,"metaTitle":262,"metaDescription":263,"mainTitle":23856,"subtitle":282,"heroImage":23871,"ctaButton":305,"ctaLink":306},[261],{"data":23857,"content":23858,"nodeType":71},{},[23859,23865],{"data":23860,"content":23861,"nodeType":274},{},[23862],{"data":23863,"marks":23864,"value":273,"nodeType":79},{},[],{"data":23866,"content":23867,"nodeType":84},{},[23868],{"data":23869,"marks":23870,"value":281,"nodeType":79},{},[],{"metadata":23872,"sys":23875,"fields":23880},{"tags":23873,"concepts":23874},[],[],{"space":23876,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23878,"publishedVersion":59,"revision":22,"locale":27},{"sys":23877},{"type":12,"linkType":13,"id":14},{"sys":23879},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23881},{"url":297,"details":23882,"fileName":303,"contentType":304},{"size":299,"image":23883},{"width":301,"height":302},{"sys":23885,"fields":23888},{"id":23886,"createdAt":23887},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":23889,"slug":23890,"articleIntro":23889,"category":23891},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[23892],{"metadata":23893,"sys":23896,"fields":23903},{"tags":23894,"concepts":23895},[],[],{"space":23897,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23899,"publishedVersion":252,"revision":59,"contentType":23901,"locale":27},{"sys":23898},{"type":12,"linkType":13,"id":14},{"sys":23900},{"id":20,"type":12,"linkType":21},{"sys":23902},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23904,"metaTitle":262,"metaDescription":263,"mainTitle":23905,"subtitle":282,"heroImage":23920,"ctaButton":305,"ctaLink":306},[261],{"data":23906,"content":23907,"nodeType":71},{},[23908,23914],{"data":23909,"content":23910,"nodeType":274},{},[23911],{"data":23912,"marks":23913,"value":273,"nodeType":79},{},[],{"data":23915,"content":23916,"nodeType":84},{},[23917],{"data":23918,"marks":23919,"value":281,"nodeType":79},{},[],{"metadata":23921,"sys":23924,"fields":23929},{"tags":23922,"concepts":23923},[],[],{"space":23925,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23927,"publishedVersion":59,"revision":22,"locale":27},{"sys":23926},{"type":12,"linkType":13,"id":14},{"sys":23928},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23930},{"url":297,"details":23931,"fileName":303,"contentType":304},{"size":299,"image":23932},{"width":301,"height":302},{"sys":23934,"fields":23937},{"id":23935,"createdAt":23936},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":23938,"slug":23939,"articleIntro":-1,"category":23940},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[23941],{"metadata":23942,"sys":23945,"fields":23952},{"tags":23943,"concepts":23944},[],[],{"space":23946,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23948,"publishedVersion":252,"revision":59,"contentType":23950,"locale":27},{"sys":23947},{"type":12,"linkType":13,"id":14},{"sys":23949},{"id":20,"type":12,"linkType":21},{"sys":23951},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":23953,"metaTitle":262,"metaDescription":263,"mainTitle":23954,"subtitle":282,"heroImage":23969,"ctaButton":305,"ctaLink":306},[261],{"data":23955,"content":23956,"nodeType":71},{},[23957,23963],{"data":23958,"content":23959,"nodeType":274},{},[23960],{"data":23961,"marks":23962,"value":273,"nodeType":79},{},[],{"data":23964,"content":23965,"nodeType":84},{},[23966],{"data":23967,"marks":23968,"value":281,"nodeType":79},{},[],{"metadata":23970,"sys":23973,"fields":23978},{"tags":23971,"concepts":23972},[],[],{"space":23974,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":23976,"publishedVersion":59,"revision":22,"locale":27},{"sys":23975},{"type":12,"linkType":13,"id":14},{"sys":23977},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":23979},{"url":297,"details":23980,"fileName":303,"contentType":304},{"size":299,"image":23981},{"width":301,"height":302},{"sys":23983,"fields":23986},{"id":23984,"createdAt":23985},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":23987,"slug":23988,"articleIntro":23987,"category":23989},"668 - Autres charges financières","compte-668-autres-charges-financieres",[23990],{"metadata":23991,"sys":23994,"fields":24001},{"tags":23992,"concepts":23993},[],[],{"space":23995,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":23997,"publishedVersion":252,"revision":59,"contentType":23999,"locale":27},{"sys":23996},{"type":12,"linkType":13,"id":14},{"sys":23998},{"id":20,"type":12,"linkType":21},{"sys":24000},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24002,"metaTitle":262,"metaDescription":263,"mainTitle":24003,"subtitle":282,"heroImage":24018,"ctaButton":305,"ctaLink":306},[261],{"data":24004,"content":24005,"nodeType":71},{},[24006,24012],{"data":24007,"content":24008,"nodeType":274},{},[24009],{"data":24010,"marks":24011,"value":273,"nodeType":79},{},[],{"data":24013,"content":24014,"nodeType":84},{},[24015],{"data":24016,"marks":24017,"value":281,"nodeType":79},{},[],{"metadata":24019,"sys":24022,"fields":24027},{"tags":24020,"concepts":24021},[],[],{"space":24023,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24025,"publishedVersion":59,"revision":22,"locale":27},{"sys":24024},{"type":12,"linkType":13,"id":14},{"sys":24026},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24028},{"url":297,"details":24029,"fileName":303,"contentType":304},{"size":299,"image":24030},{"width":301,"height":302},{"sys":24032,"fields":24035},{"id":24033,"createdAt":24034},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":24036,"slug":24037,"articleIntro":24036,"category":24038},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[24039],{"metadata":24040,"sys":24043,"fields":24050},{"tags":24041,"concepts":24042},[],[],{"space":24044,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24046,"publishedVersion":252,"revision":59,"contentType":24048,"locale":27},{"sys":24045},{"type":12,"linkType":13,"id":14},{"sys":24047},{"id":20,"type":12,"linkType":21},{"sys":24049},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24051,"metaTitle":262,"metaDescription":263,"mainTitle":24052,"subtitle":282,"heroImage":24067,"ctaButton":305,"ctaLink":306},[261],{"data":24053,"content":24054,"nodeType":71},{},[24055,24061],{"data":24056,"content":24057,"nodeType":274},{},[24058],{"data":24059,"marks":24060,"value":273,"nodeType":79},{},[],{"data":24062,"content":24063,"nodeType":84},{},[24064],{"data":24065,"marks":24066,"value":281,"nodeType":79},{},[],{"metadata":24068,"sys":24071,"fields":24076},{"tags":24069,"concepts":24070},[],[],{"space":24072,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24074,"publishedVersion":59,"revision":22,"locale":27},{"sys":24073},{"type":12,"linkType":13,"id":14},{"sys":24075},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24077},{"url":297,"details":24078,"fileName":303,"contentType":304},{"size":299,"image":24079},{"width":301,"height":302},{"sys":24081,"fields":24084},{"id":24082,"createdAt":24083},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":24085,"slug":24086,"articleIntro":24085,"category":24087},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[24088],{"metadata":24089,"sys":24092,"fields":24099},{"tags":24090,"concepts":24091},[],[],{"space":24093,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24095,"publishedVersion":252,"revision":59,"contentType":24097,"locale":27},{"sys":24094},{"type":12,"linkType":13,"id":14},{"sys":24096},{"id":20,"type":12,"linkType":21},{"sys":24098},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24100,"metaTitle":262,"metaDescription":263,"mainTitle":24101,"subtitle":282,"heroImage":24116,"ctaButton":305,"ctaLink":306},[261],{"data":24102,"content":24103,"nodeType":71},{},[24104,24110],{"data":24105,"content":24106,"nodeType":274},{},[24107],{"data":24108,"marks":24109,"value":273,"nodeType":79},{},[],{"data":24111,"content":24112,"nodeType":84},{},[24113],{"data":24114,"marks":24115,"value":281,"nodeType":79},{},[],{"metadata":24117,"sys":24120,"fields":24125},{"tags":24118,"concepts":24119},[],[],{"space":24121,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24123,"publishedVersion":59,"revision":22,"locale":27},{"sys":24122},{"type":12,"linkType":13,"id":14},{"sys":24124},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24126},{"url":297,"details":24127,"fileName":303,"contentType":304},{"size":299,"image":24128},{"width":301,"height":302},{"sys":24130,"fields":24133},{"id":24131,"createdAt":24132},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":24134,"slug":24135,"articleIntro":24134,"category":24136},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[24137],{"metadata":24138,"sys":24141,"fields":24148},{"tags":24139,"concepts":24140},[],[],{"space":24142,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24144,"publishedVersion":252,"revision":59,"contentType":24146,"locale":27},{"sys":24143},{"type":12,"linkType":13,"id":14},{"sys":24145},{"id":20,"type":12,"linkType":21},{"sys":24147},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24149,"metaTitle":262,"metaDescription":263,"mainTitle":24150,"subtitle":282,"heroImage":24165,"ctaButton":305,"ctaLink":306},[261],{"data":24151,"content":24152,"nodeType":71},{},[24153,24159],{"data":24154,"content":24155,"nodeType":274},{},[24156],{"data":24157,"marks":24158,"value":273,"nodeType":79},{},[],{"data":24160,"content":24161,"nodeType":84},{},[24162],{"data":24163,"marks":24164,"value":281,"nodeType":79},{},[],{"metadata":24166,"sys":24169,"fields":24174},{"tags":24167,"concepts":24168},[],[],{"space":24170,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24172,"publishedVersion":59,"revision":22,"locale":27},{"sys":24171},{"type":12,"linkType":13,"id":14},{"sys":24173},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24175},{"url":297,"details":24176,"fileName":303,"contentType":304},{"size":299,"image":24177},{"width":301,"height":302},{"sys":24179,"fields":24182},{"id":24180,"createdAt":24181},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":24183,"slug":24184,"articleIntro":24183,"category":24185},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[24186],{"metadata":24187,"sys":24190,"fields":24197},{"tags":24188,"concepts":24189},[],[],{"space":24191,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24193,"publishedVersion":252,"revision":59,"contentType":24195,"locale":27},{"sys":24192},{"type":12,"linkType":13,"id":14},{"sys":24194},{"id":20,"type":12,"linkType":21},{"sys":24196},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24198,"metaTitle":262,"metaDescription":263,"mainTitle":24199,"subtitle":282,"heroImage":24214,"ctaButton":305,"ctaLink":306},[261],{"data":24200,"content":24201,"nodeType":71},{},[24202,24208],{"data":24203,"content":24204,"nodeType":274},{},[24205],{"data":24206,"marks":24207,"value":273,"nodeType":79},{},[],{"data":24209,"content":24210,"nodeType":84},{},[24211],{"data":24212,"marks":24213,"value":281,"nodeType":79},{},[],{"metadata":24215,"sys":24218,"fields":24223},{"tags":24216,"concepts":24217},[],[],{"space":24219,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24221,"publishedVersion":59,"revision":22,"locale":27},{"sys":24220},{"type":12,"linkType":13,"id":14},{"sys":24222},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24224},{"url":297,"details":24225,"fileName":303,"contentType":304},{"size":299,"image":24226},{"width":301,"height":302},{"sys":24228,"fields":24231},{"id":24229,"createdAt":24230},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":24232,"slug":24233,"articleIntro":24232,"category":24234},"Compte 58 - Virements internes","compte-58-virements-internes",[24235],{"metadata":24236,"sys":24239,"fields":24246},{"tags":24237,"concepts":24238},[],[],{"space":24240,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24242,"publishedVersion":252,"revision":59,"contentType":24244,"locale":27},{"sys":24241},{"type":12,"linkType":13,"id":14},{"sys":24243},{"id":20,"type":12,"linkType":21},{"sys":24245},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24247,"metaTitle":262,"metaDescription":263,"mainTitle":24248,"subtitle":282,"heroImage":24263,"ctaButton":305,"ctaLink":306},[261],{"data":24249,"content":24250,"nodeType":71},{},[24251,24257],{"data":24252,"content":24253,"nodeType":274},{},[24254],{"data":24255,"marks":24256,"value":273,"nodeType":79},{},[],{"data":24258,"content":24259,"nodeType":84},{},[24260],{"data":24261,"marks":24262,"value":281,"nodeType":79},{},[],{"metadata":24264,"sys":24267,"fields":24272},{"tags":24265,"concepts":24266},[],[],{"space":24268,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24270,"publishedVersion":59,"revision":22,"locale":27},{"sys":24269},{"type":12,"linkType":13,"id":14},{"sys":24271},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24273},{"url":297,"details":24274,"fileName":303,"contentType":304},{"size":299,"image":24275},{"width":301,"height":302},{"sys":24277,"fields":24280},{"id":24278,"createdAt":24279},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":24281,"slug":24282,"articleIntro":24281,"category":24283},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[24284],{"metadata":24285,"sys":24288,"fields":24295},{"tags":24286,"concepts":24287},[],[],{"space":24289,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24291,"publishedVersion":252,"revision":59,"contentType":24293,"locale":27},{"sys":24290},{"type":12,"linkType":13,"id":14},{"sys":24292},{"id":20,"type":12,"linkType":21},{"sys":24294},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24296,"metaTitle":262,"metaDescription":263,"mainTitle":24297,"subtitle":282,"heroImage":24312,"ctaButton":305,"ctaLink":306},[261],{"data":24298,"content":24299,"nodeType":71},{},[24300,24306],{"data":24301,"content":24302,"nodeType":274},{},[24303],{"data":24304,"marks":24305,"value":273,"nodeType":79},{},[],{"data":24307,"content":24308,"nodeType":84},{},[24309],{"data":24310,"marks":24311,"value":281,"nodeType":79},{},[],{"metadata":24313,"sys":24316,"fields":24321},{"tags":24314,"concepts":24315},[],[],{"space":24317,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24319,"publishedVersion":59,"revision":22,"locale":27},{"sys":24318},{"type":12,"linkType":13,"id":14},{"sys":24320},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24322},{"url":297,"details":24323,"fileName":303,"contentType":304},{"size":299,"image":24324},{"width":301,"height":302},{"sys":24326,"fields":24329},{"id":24327,"createdAt":24328},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":24330,"slug":24331,"articleIntro":24330,"category":24332},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[24333],{"metadata":24334,"sys":24337,"fields":24344},{"tags":24335,"concepts":24336},[],[],{"space":24338,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24340,"publishedVersion":252,"revision":59,"contentType":24342,"locale":27},{"sys":24339},{"type":12,"linkType":13,"id":14},{"sys":24341},{"id":20,"type":12,"linkType":21},{"sys":24343},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24345,"metaTitle":262,"metaDescription":263,"mainTitle":24346,"subtitle":282,"heroImage":24361,"ctaButton":305,"ctaLink":306},[261],{"data":24347,"content":24348,"nodeType":71},{},[24349,24355],{"data":24350,"content":24351,"nodeType":274},{},[24352],{"data":24353,"marks":24354,"value":273,"nodeType":79},{},[],{"data":24356,"content":24357,"nodeType":84},{},[24358],{"data":24359,"marks":24360,"value":281,"nodeType":79},{},[],{"metadata":24362,"sys":24365,"fields":24370},{"tags":24363,"concepts":24364},[],[],{"space":24366,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24368,"publishedVersion":59,"revision":22,"locale":27},{"sys":24367},{"type":12,"linkType":13,"id":14},{"sys":24369},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24371},{"url":297,"details":24372,"fileName":303,"contentType":304},{"size":299,"image":24373},{"width":301,"height":302},{"sys":24375,"fields":24378},{"id":24376,"createdAt":24377},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":24379,"slug":24380,"articleIntro":24379,"category":24381},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[24382],{"metadata":24383,"sys":24386,"fields":24393},{"tags":24384,"concepts":24385},[],[],{"space":24387,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24389,"publishedVersion":252,"revision":59,"contentType":24391,"locale":27},{"sys":24388},{"type":12,"linkType":13,"id":14},{"sys":24390},{"id":20,"type":12,"linkType":21},{"sys":24392},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24394,"metaTitle":262,"metaDescription":263,"mainTitle":24395,"subtitle":282,"heroImage":24410,"ctaButton":305,"ctaLink":306},[261],{"data":24396,"content":24397,"nodeType":71},{},[24398,24404],{"data":24399,"content":24400,"nodeType":274},{},[24401],{"data":24402,"marks":24403,"value":273,"nodeType":79},{},[],{"data":24405,"content":24406,"nodeType":84},{},[24407],{"data":24408,"marks":24409,"value":281,"nodeType":79},{},[],{"metadata":24411,"sys":24414,"fields":24419},{"tags":24412,"concepts":24413},[],[],{"space":24415,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24417,"publishedVersion":59,"revision":22,"locale":27},{"sys":24416},{"type":12,"linkType":13,"id":14},{"sys":24418},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24420},{"url":297,"details":24421,"fileName":303,"contentType":304},{"size":299,"image":24422},{"width":301,"height":302},{"sys":24424,"fields":24427},{"id":24425,"createdAt":24426},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":24428,"slug":24429,"articleIntro":24428,"category":24430},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[24431],{"metadata":24432,"sys":24435,"fields":24442},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24438,"publishedVersion":252,"revision":59,"contentType":24440,"locale":27},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":20,"type":12,"linkType":21},{"sys":24441},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24443,"metaTitle":262,"metaDescription":263,"mainTitle":24444,"subtitle":282,"heroImage":24459,"ctaButton":305,"ctaLink":306},[261],{"data":24445,"content":24446,"nodeType":71},{},[24447,24453],{"data":24448,"content":24449,"nodeType":274},{},[24450],{"data":24451,"marks":24452,"value":273,"nodeType":79},{},[],{"data":24454,"content":24455,"nodeType":84},{},[24456],{"data":24457,"marks":24458,"value":281,"nodeType":79},{},[],{"metadata":24460,"sys":24463,"fields":24468},{"tags":24461,"concepts":24462},[],[],{"space":24464,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24466,"publishedVersion":59,"revision":22,"locale":27},{"sys":24465},{"type":12,"linkType":13,"id":14},{"sys":24467},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24469},{"url":297,"details":24470,"fileName":303,"contentType":304},{"size":299,"image":24471},{"width":301,"height":302},{"sys":24473,"fields":24476},{"id":24474,"createdAt":24475},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":24477,"slug":24478,"articleIntro":-1,"category":24479},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[24480],{"metadata":24481,"sys":24484,"fields":24491},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24487,"publishedVersion":252,"revision":59,"contentType":24489,"locale":27},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":20,"type":12,"linkType":21},{"sys":24490},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24492,"metaTitle":262,"metaDescription":263,"mainTitle":24493,"subtitle":282,"heroImage":24508,"ctaButton":305,"ctaLink":306},[261],{"data":24494,"content":24495,"nodeType":71},{},[24496,24502],{"data":24497,"content":24498,"nodeType":274},{},[24499],{"data":24500,"marks":24501,"value":273,"nodeType":79},{},[],{"data":24503,"content":24504,"nodeType":84},{},[24505],{"data":24506,"marks":24507,"value":281,"nodeType":79},{},[],{"metadata":24509,"sys":24512,"fields":24517},{"tags":24510,"concepts":24511},[],[],{"space":24513,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24515,"publishedVersion":59,"revision":22,"locale":27},{"sys":24514},{"type":12,"linkType":13,"id":14},{"sys":24516},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24518},{"url":297,"details":24519,"fileName":303,"contentType":304},{"size":299,"image":24520},{"width":301,"height":302},{"sys":24522,"fields":24525},{"id":24523,"createdAt":24524},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":24526,"slug":24527,"articleIntro":24526,"category":24528},"2751 - Dépôts","compte-2751-depots",[24529],{"metadata":24530,"sys":24533,"fields":24540},{"tags":24531,"concepts":24532},[],[],{"space":24534,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24536,"publishedVersion":252,"revision":59,"contentType":24538,"locale":27},{"sys":24535},{"type":12,"linkType":13,"id":14},{"sys":24537},{"id":20,"type":12,"linkType":21},{"sys":24539},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24541,"metaTitle":262,"metaDescription":263,"mainTitle":24542,"subtitle":282,"heroImage":24557,"ctaButton":305,"ctaLink":306},[261],{"data":24543,"content":24544,"nodeType":71},{},[24545,24551],{"data":24546,"content":24547,"nodeType":274},{},[24548],{"data":24549,"marks":24550,"value":273,"nodeType":79},{},[],{"data":24552,"content":24553,"nodeType":84},{},[24554],{"data":24555,"marks":24556,"value":281,"nodeType":79},{},[],{"metadata":24558,"sys":24561,"fields":24566},{"tags":24559,"concepts":24560},[],[],{"space":24562,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24564,"publishedVersion":59,"revision":22,"locale":27},{"sys":24563},{"type":12,"linkType":13,"id":14},{"sys":24565},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24567},{"url":297,"details":24568,"fileName":303,"contentType":304},{"size":299,"image":24569},{"width":301,"height":302},{"sys":24571,"fields":24574},{"id":24572,"createdAt":24573},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":24575,"slug":24576,"articleIntro":24575,"category":24577},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[24578],{"metadata":24579,"sys":24582,"fields":24589},{"tags":24580,"concepts":24581},[],[],{"space":24583,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24585,"publishedVersion":252,"revision":59,"contentType":24587,"locale":27},{"sys":24584},{"type":12,"linkType":13,"id":14},{"sys":24586},{"id":20,"type":12,"linkType":21},{"sys":24588},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24590,"metaTitle":262,"metaDescription":263,"mainTitle":24591,"subtitle":282,"heroImage":24606,"ctaButton":305,"ctaLink":306},[261],{"data":24592,"content":24593,"nodeType":71},{},[24594,24600],{"data":24595,"content":24596,"nodeType":274},{},[24597],{"data":24598,"marks":24599,"value":273,"nodeType":79},{},[],{"data":24601,"content":24602,"nodeType":84},{},[24603],{"data":24604,"marks":24605,"value":281,"nodeType":79},{},[],{"metadata":24607,"sys":24610,"fields":24615},{"tags":24608,"concepts":24609},[],[],{"space":24611,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24613,"publishedVersion":59,"revision":22,"locale":27},{"sys":24612},{"type":12,"linkType":13,"id":14},{"sys":24614},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24616},{"url":297,"details":24617,"fileName":303,"contentType":304},{"size":299,"image":24618},{"width":301,"height":302},{"sys":24620,"fields":24623},{"id":24621,"createdAt":24622},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":24624,"slug":24625,"articleIntro":24624,"category":24626},"4686 - Charges à payer","compte-4686-charges-a-payer",[24627],{"metadata":24628,"sys":24631,"fields":24638},{"tags":24629,"concepts":24630},[],[],{"space":24632,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24634,"publishedVersion":252,"revision":59,"contentType":24636,"locale":27},{"sys":24633},{"type":12,"linkType":13,"id":14},{"sys":24635},{"id":20,"type":12,"linkType":21},{"sys":24637},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24639,"metaTitle":262,"metaDescription":263,"mainTitle":24640,"subtitle":282,"heroImage":24655,"ctaButton":305,"ctaLink":306},[261],{"data":24641,"content":24642,"nodeType":71},{},[24643,24649],{"data":24644,"content":24645,"nodeType":274},{},[24646],{"data":24647,"marks":24648,"value":273,"nodeType":79},{},[],{"data":24650,"content":24651,"nodeType":84},{},[24652],{"data":24653,"marks":24654,"value":281,"nodeType":79},{},[],{"metadata":24656,"sys":24659,"fields":24664},{"tags":24657,"concepts":24658},[],[],{"space":24660,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24662,"publishedVersion":59,"revision":22,"locale":27},{"sys":24661},{"type":12,"linkType":13,"id":14},{"sys":24663},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24665},{"url":297,"details":24666,"fileName":303,"contentType":304},{"size":299,"image":24667},{"width":301,"height":302},{"sys":24669,"fields":24672},{"id":24670,"createdAt":24671},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":24673,"slug":24674,"articleIntro":24673,"category":24675},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[24676],{"metadata":24677,"sys":24680,"fields":24687},{"tags":24678,"concepts":24679},[],[],{"space":24681,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24683,"publishedVersion":252,"revision":59,"contentType":24685,"locale":27},{"sys":24682},{"type":12,"linkType":13,"id":14},{"sys":24684},{"id":20,"type":12,"linkType":21},{"sys":24686},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24688,"metaTitle":262,"metaDescription":263,"mainTitle":24689,"subtitle":282,"heroImage":24704,"ctaButton":305,"ctaLink":306},[261],{"data":24690,"content":24691,"nodeType":71},{},[24692,24698],{"data":24693,"content":24694,"nodeType":274},{},[24695],{"data":24696,"marks":24697,"value":273,"nodeType":79},{},[],{"data":24699,"content":24700,"nodeType":84},{},[24701],{"data":24702,"marks":24703,"value":281,"nodeType":79},{},[],{"metadata":24705,"sys":24708,"fields":24713},{"tags":24706,"concepts":24707},[],[],{"space":24709,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24711,"publishedVersion":59,"revision":22,"locale":27},{"sys":24710},{"type":12,"linkType":13,"id":14},{"sys":24712},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24714},{"url":297,"details":24715,"fileName":303,"contentType":304},{"size":299,"image":24716},{"width":301,"height":302},{"sys":24718,"fields":24721},{"id":24719,"createdAt":24720},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":24722,"slug":24723,"articleIntro":24722,"category":24724},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[24725],{"metadata":24726,"sys":24729,"fields":24736},{"tags":24727,"concepts":24728},[],[],{"space":24730,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24732,"publishedVersion":252,"revision":59,"contentType":24734,"locale":27},{"sys":24731},{"type":12,"linkType":13,"id":14},{"sys":24733},{"id":20,"type":12,"linkType":21},{"sys":24735},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24737,"metaTitle":262,"metaDescription":263,"mainTitle":24738,"subtitle":282,"heroImage":24753,"ctaButton":305,"ctaLink":306},[261],{"data":24739,"content":24740,"nodeType":71},{},[24741,24747],{"data":24742,"content":24743,"nodeType":274},{},[24744],{"data":24745,"marks":24746,"value":273,"nodeType":79},{},[],{"data":24748,"content":24749,"nodeType":84},{},[24750],{"data":24751,"marks":24752,"value":281,"nodeType":79},{},[],{"metadata":24754,"sys":24757,"fields":24762},{"tags":24755,"concepts":24756},[],[],{"space":24758,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24760,"publishedVersion":59,"revision":22,"locale":27},{"sys":24759},{"type":12,"linkType":13,"id":14},{"sys":24761},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24763},{"url":297,"details":24764,"fileName":303,"contentType":304},{"size":299,"image":24765},{"width":301,"height":302},{"sys":24767,"fields":24770},{"id":24768,"createdAt":24769},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":24771,"slug":24772,"articleIntro":24771,"category":24773},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[24774],{"metadata":24775,"sys":24778,"fields":24785},{"tags":24776,"concepts":24777},[],[],{"space":24779,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24781,"publishedVersion":252,"revision":59,"contentType":24783,"locale":27},{"sys":24780},{"type":12,"linkType":13,"id":14},{"sys":24782},{"id":20,"type":12,"linkType":21},{"sys":24784},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24786,"metaTitle":262,"metaDescription":263,"mainTitle":24787,"subtitle":282,"heroImage":24802,"ctaButton":305,"ctaLink":306},[261],{"data":24788,"content":24789,"nodeType":71},{},[24790,24796],{"data":24791,"content":24792,"nodeType":274},{},[24793],{"data":24794,"marks":24795,"value":273,"nodeType":79},{},[],{"data":24797,"content":24798,"nodeType":84},{},[24799],{"data":24800,"marks":24801,"value":281,"nodeType":79},{},[],{"metadata":24803,"sys":24806,"fields":24811},{"tags":24804,"concepts":24805},[],[],{"space":24807,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24809,"publishedVersion":59,"revision":22,"locale":27},{"sys":24808},{"type":12,"linkType":13,"id":14},{"sys":24810},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24812},{"url":297,"details":24813,"fileName":303,"contentType":304},{"size":299,"image":24814},{"width":301,"height":302},{"sys":24816,"fields":24819},{"id":24817,"createdAt":24818},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":24820,"slug":24821,"articleIntro":24820,"category":24822},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[24823],{"metadata":24824,"sys":24827,"fields":24834},{"tags":24825,"concepts":24826},[],[],{"space":24828,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24830,"publishedVersion":252,"revision":59,"contentType":24832,"locale":27},{"sys":24829},{"type":12,"linkType":13,"id":14},{"sys":24831},{"id":20,"type":12,"linkType":21},{"sys":24833},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24835,"metaTitle":262,"metaDescription":263,"mainTitle":24836,"subtitle":282,"heroImage":24851,"ctaButton":305,"ctaLink":306},[261],{"data":24837,"content":24838,"nodeType":71},{},[24839,24845],{"data":24840,"content":24841,"nodeType":274},{},[24842],{"data":24843,"marks":24844,"value":273,"nodeType":79},{},[],{"data":24846,"content":24847,"nodeType":84},{},[24848],{"data":24849,"marks":24850,"value":281,"nodeType":79},{},[],{"metadata":24852,"sys":24855,"fields":24860},{"tags":24853,"concepts":24854},[],[],{"space":24856,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24858,"publishedVersion":59,"revision":22,"locale":27},{"sys":24857},{"type":12,"linkType":13,"id":14},{"sys":24859},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24861},{"url":297,"details":24862,"fileName":303,"contentType":304},{"size":299,"image":24863},{"width":301,"height":302},{"sys":24865,"fields":24868},{"id":24866,"createdAt":24867},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":24869,"slug":24870,"articleIntro":24869,"category":24871},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[24872],{"metadata":24873,"sys":24876,"fields":24883},{"tags":24874,"concepts":24875},[],[],{"space":24877,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24879,"publishedVersion":252,"revision":59,"contentType":24881,"locale":27},{"sys":24878},{"type":12,"linkType":13,"id":14},{"sys":24880},{"id":20,"type":12,"linkType":21},{"sys":24882},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24884,"metaTitle":262,"metaDescription":263,"mainTitle":24885,"subtitle":282,"heroImage":24900,"ctaButton":305,"ctaLink":306},[261],{"data":24886,"content":24887,"nodeType":71},{},[24888,24894],{"data":24889,"content":24890,"nodeType":274},{},[24891],{"data":24892,"marks":24893,"value":273,"nodeType":79},{},[],{"data":24895,"content":24896,"nodeType":84},{},[24897],{"data":24898,"marks":24899,"value":281,"nodeType":79},{},[],{"metadata":24901,"sys":24904,"fields":24909},{"tags":24902,"concepts":24903},[],[],{"space":24905,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24907,"publishedVersion":59,"revision":22,"locale":27},{"sys":24906},{"type":12,"linkType":13,"id":14},{"sys":24908},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24910},{"url":297,"details":24911,"fileName":303,"contentType":304},{"size":299,"image":24912},{"width":301,"height":302},{"sys":24914,"fields":24917},{"id":24915,"createdAt":24916},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":24918,"slug":24919,"articleIntro":24918,"category":24920},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[24921],{"metadata":24922,"sys":24925,"fields":24932},{"tags":24923,"concepts":24924},[],[],{"space":24926,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24928,"publishedVersion":252,"revision":59,"contentType":24930,"locale":27},{"sys":24927},{"type":12,"linkType":13,"id":14},{"sys":24929},{"id":20,"type":12,"linkType":21},{"sys":24931},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24933,"metaTitle":262,"metaDescription":263,"mainTitle":24934,"subtitle":282,"heroImage":24949,"ctaButton":305,"ctaLink":306},[261],{"data":24935,"content":24936,"nodeType":71},{},[24937,24943],{"data":24938,"content":24939,"nodeType":274},{},[24940],{"data":24941,"marks":24942,"value":273,"nodeType":79},{},[],{"data":24944,"content":24945,"nodeType":84},{},[24946],{"data":24947,"marks":24948,"value":281,"nodeType":79},{},[],{"metadata":24950,"sys":24953,"fields":24958},{"tags":24951,"concepts":24952},[],[],{"space":24954,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":24956,"publishedVersion":59,"revision":22,"locale":27},{"sys":24955},{"type":12,"linkType":13,"id":14},{"sys":24957},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":24959},{"url":297,"details":24960,"fileName":303,"contentType":304},{"size":299,"image":24961},{"width":301,"height":302},{"sys":24963,"fields":24966},{"id":24964,"createdAt":24965},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":24967,"slug":24968,"articleIntro":24967,"category":24969},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[24970],{"metadata":24971,"sys":24974,"fields":24981},{"tags":24972,"concepts":24973},[],[],{"space":24975,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":24977,"publishedVersion":252,"revision":59,"contentType":24979,"locale":27},{"sys":24976},{"type":12,"linkType":13,"id":14},{"sys":24978},{"id":20,"type":12,"linkType":21},{"sys":24980},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":24982,"metaTitle":262,"metaDescription":263,"mainTitle":24983,"subtitle":282,"heroImage":24998,"ctaButton":305,"ctaLink":306},[261],{"data":24984,"content":24985,"nodeType":71},{},[24986,24992],{"data":24987,"content":24988,"nodeType":274},{},[24989],{"data":24990,"marks":24991,"value":273,"nodeType":79},{},[],{"data":24993,"content":24994,"nodeType":84},{},[24995],{"data":24996,"marks":24997,"value":281,"nodeType":79},{},[],{"metadata":24999,"sys":25002,"fields":25007},{"tags":25000,"concepts":25001},[],[],{"space":25003,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25005,"publishedVersion":59,"revision":22,"locale":27},{"sys":25004},{"type":12,"linkType":13,"id":14},{"sys":25006},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25008},{"url":297,"details":25009,"fileName":303,"contentType":304},{"size":299,"image":25010},{"width":301,"height":302},{"sys":25012,"fields":25015},{"id":25013,"createdAt":25014},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":25016,"slug":25017,"articleIntro":25016,"category":25018},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[25019],{"metadata":25020,"sys":25023,"fields":25030},{"tags":25021,"concepts":25022},[],[],{"space":25024,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25026,"publishedVersion":252,"revision":59,"contentType":25028,"locale":27},{"sys":25025},{"type":12,"linkType":13,"id":14},{"sys":25027},{"id":20,"type":12,"linkType":21},{"sys":25029},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25031,"metaTitle":262,"metaDescription":263,"mainTitle":25032,"subtitle":282,"heroImage":25047,"ctaButton":305,"ctaLink":306},[261],{"data":25033,"content":25034,"nodeType":71},{},[25035,25041],{"data":25036,"content":25037,"nodeType":274},{},[25038],{"data":25039,"marks":25040,"value":273,"nodeType":79},{},[],{"data":25042,"content":25043,"nodeType":84},{},[25044],{"data":25045,"marks":25046,"value":281,"nodeType":79},{},[],{"metadata":25048,"sys":25051,"fields":25056},{"tags":25049,"concepts":25050},[],[],{"space":25052,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25054,"publishedVersion":59,"revision":22,"locale":27},{"sys":25053},{"type":12,"linkType":13,"id":14},{"sys":25055},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25057},{"url":297,"details":25058,"fileName":303,"contentType":304},{"size":299,"image":25059},{"width":301,"height":302},{"sys":25061,"fields":25064},{"id":25062,"createdAt":25063},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25065,"slug":25066,"articleIntro":25065,"category":25067},"Compte 213 - Constructions","compte-213-constructions",[25068],{"metadata":25069,"sys":25072,"fields":25079},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25075,"publishedVersion":252,"revision":59,"contentType":25077,"locale":27},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":20,"type":12,"linkType":21},{"sys":25078},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25080,"metaTitle":262,"metaDescription":263,"mainTitle":25081,"subtitle":282,"heroImage":25096,"ctaButton":305,"ctaLink":306},[261],{"data":25082,"content":25083,"nodeType":71},{},[25084,25090],{"data":25085,"content":25086,"nodeType":274},{},[25087],{"data":25088,"marks":25089,"value":273,"nodeType":79},{},[],{"data":25091,"content":25092,"nodeType":84},{},[25093],{"data":25094,"marks":25095,"value":281,"nodeType":79},{},[],{"metadata":25097,"sys":25100,"fields":25105},{"tags":25098,"concepts":25099},[],[],{"space":25101,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25103,"publishedVersion":59,"revision":22,"locale":27},{"sys":25102},{"type":12,"linkType":13,"id":14},{"sys":25104},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25106},{"url":297,"details":25107,"fileName":303,"contentType":304},{"size":299,"image":25108},{"width":301,"height":302},{"sys":25110,"fields":25113},{"id":25111,"createdAt":25112},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":25114,"slug":25115,"articleIntro":25116,"category":25117},"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.",[25118],{"metadata":25119,"sys":25122,"fields":25129},{"tags":25120,"concepts":25121},[],[],{"space":25123,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25125,"publishedVersion":252,"revision":59,"contentType":25127,"locale":27},{"sys":25124},{"type":12,"linkType":13,"id":14},{"sys":25126},{"id":20,"type":12,"linkType":21},{"sys":25128},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25130,"metaTitle":262,"metaDescription":263,"mainTitle":25131,"subtitle":282,"heroImage":25146,"ctaButton":305,"ctaLink":306},[261],{"data":25132,"content":25133,"nodeType":71},{},[25134,25140],{"data":25135,"content":25136,"nodeType":274},{},[25137],{"data":25138,"marks":25139,"value":273,"nodeType":79},{},[],{"data":25141,"content":25142,"nodeType":84},{},[25143],{"data":25144,"marks":25145,"value":281,"nodeType":79},{},[],{"metadata":25147,"sys":25150,"fields":25155},{"tags":25148,"concepts":25149},[],[],{"space":25151,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25153,"publishedVersion":59,"revision":22,"locale":27},{"sys":25152},{"type":12,"linkType":13,"id":14},{"sys":25154},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25156},{"url":297,"details":25157,"fileName":303,"contentType":304},{"size":299,"image":25158},{"width":301,"height":302},{"sys":25160,"fields":25163},{"id":25161,"createdAt":25162},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":25164,"slug":25165,"articleIntro":25164,"category":25166},"Compte 6156 - Maintenance","compte-6156-maintenance",[25167],{"metadata":25168,"sys":25171,"fields":25178},{"tags":25169,"concepts":25170},[],[],{"space":25172,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25174,"publishedVersion":252,"revision":59,"contentType":25176,"locale":27},{"sys":25173},{"type":12,"linkType":13,"id":14},{"sys":25175},{"id":20,"type":12,"linkType":21},{"sys":25177},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25179,"metaTitle":262,"metaDescription":263,"mainTitle":25180,"subtitle":282,"heroImage":25195,"ctaButton":305,"ctaLink":306},[261],{"data":25181,"content":25182,"nodeType":71},{},[25183,25189],{"data":25184,"content":25185,"nodeType":274},{},[25186],{"data":25187,"marks":25188,"value":273,"nodeType":79},{},[],{"data":25190,"content":25191,"nodeType":84},{},[25192],{"data":25193,"marks":25194,"value":281,"nodeType":79},{},[],{"metadata":25196,"sys":25199,"fields":25204},{"tags":25197,"concepts":25198},[],[],{"space":25200,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25202,"publishedVersion":59,"revision":22,"locale":27},{"sys":25201},{"type":12,"linkType":13,"id":14},{"sys":25203},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25205},{"url":297,"details":25206,"fileName":303,"contentType":304},{"size":299,"image":25207},{"width":301,"height":302},{"sys":25209,"fields":25211},{"id":25210,"createdAt":4527},"7GH5W3gIeo0kaxv4wDjiev",{"title":25212,"slug":25213,"articleIntro":25212,"category":25214},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[25215],{"metadata":25216,"sys":25219,"fields":25226},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25222,"publishedVersion":252,"revision":59,"contentType":25224,"locale":27},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":20,"type":12,"linkType":21},{"sys":25225},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25227,"metaTitle":262,"metaDescription":263,"mainTitle":25228,"subtitle":282,"heroImage":25243,"ctaButton":305,"ctaLink":306},[261],{"data":25229,"content":25230,"nodeType":71},{},[25231,25237],{"data":25232,"content":25233,"nodeType":274},{},[25234],{"data":25235,"marks":25236,"value":273,"nodeType":79},{},[],{"data":25238,"content":25239,"nodeType":84},{},[25240],{"data":25241,"marks":25242,"value":281,"nodeType":79},{},[],{"metadata":25244,"sys":25247,"fields":25252},{"tags":25245,"concepts":25246},[],[],{"space":25248,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25250,"publishedVersion":59,"revision":22,"locale":27},{"sys":25249},{"type":12,"linkType":13,"id":14},{"sys":25251},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25253},{"url":297,"details":25254,"fileName":303,"contentType":304},{"size":299,"image":25255},{"width":301,"height":302},{"sys":25257,"fields":25260},{"id":25258,"createdAt":25259},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":25261,"slug":25262,"articleIntro":25261,"category":25263},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[25264],{"metadata":25265,"sys":25268,"fields":25275},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25271,"publishedVersion":252,"revision":59,"contentType":25273,"locale":27},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":20,"type":12,"linkType":21},{"sys":25274},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25276,"metaTitle":262,"metaDescription":263,"mainTitle":25277,"subtitle":282,"heroImage":25292,"ctaButton":305,"ctaLink":306},[261],{"data":25278,"content":25279,"nodeType":71},{},[25280,25286],{"data":25281,"content":25282,"nodeType":274},{},[25283],{"data":25284,"marks":25285,"value":273,"nodeType":79},{},[],{"data":25287,"content":25288,"nodeType":84},{},[25289],{"data":25290,"marks":25291,"value":281,"nodeType":79},{},[],{"metadata":25293,"sys":25296,"fields":25301},{"tags":25294,"concepts":25295},[],[],{"space":25297,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25299,"publishedVersion":59,"revision":22,"locale":27},{"sys":25298},{"type":12,"linkType":13,"id":14},{"sys":25300},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25302},{"url":297,"details":25303,"fileName":303,"contentType":304},{"size":299,"image":25304},{"width":301,"height":302},{"sys":25306,"fields":25309},{"id":25307,"createdAt":25308},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":25310,"slug":25311,"articleIntro":25310,"category":25312},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[25313],{"metadata":25314,"sys":25317,"fields":25324},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25320,"publishedVersion":252,"revision":59,"contentType":25322,"locale":27},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":20,"type":12,"linkType":21},{"sys":25323},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25325,"metaTitle":262,"metaDescription":263,"mainTitle":25326,"subtitle":282,"heroImage":25341,"ctaButton":305,"ctaLink":306},[261],{"data":25327,"content":25328,"nodeType":71},{},[25329,25335],{"data":25330,"content":25331,"nodeType":274},{},[25332],{"data":25333,"marks":25334,"value":273,"nodeType":79},{},[],{"data":25336,"content":25337,"nodeType":84},{},[25338],{"data":25339,"marks":25340,"value":281,"nodeType":79},{},[],{"metadata":25342,"sys":25345,"fields":25350},{"tags":25343,"concepts":25344},[],[],{"space":25346,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25348,"publishedVersion":59,"revision":22,"locale":27},{"sys":25347},{"type":12,"linkType":13,"id":14},{"sys":25349},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25351},{"url":297,"details":25352,"fileName":303,"contentType":304},{"size":299,"image":25353},{"width":301,"height":302},{"sys":25355,"fields":25358},{"id":25356,"createdAt":25357},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":25359,"slug":25360,"articleIntro":25359,"category":25361},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[25362],{"metadata":25363,"sys":25366,"fields":25373},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25369,"publishedVersion":252,"revision":59,"contentType":25371,"locale":27},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":20,"type":12,"linkType":21},{"sys":25372},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25374,"metaTitle":262,"metaDescription":263,"mainTitle":25375,"subtitle":282,"heroImage":25390,"ctaButton":305,"ctaLink":306},[261],{"data":25376,"content":25377,"nodeType":71},{},[25378,25384],{"data":25379,"content":25380,"nodeType":274},{},[25381],{"data":25382,"marks":25383,"value":273,"nodeType":79},{},[],{"data":25385,"content":25386,"nodeType":84},{},[25387],{"data":25388,"marks":25389,"value":281,"nodeType":79},{},[],{"metadata":25391,"sys":25394,"fields":25399},{"tags":25392,"concepts":25393},[],[],{"space":25395,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25397,"publishedVersion":59,"revision":22,"locale":27},{"sys":25396},{"type":12,"linkType":13,"id":14},{"sys":25398},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25400},{"url":297,"details":25401,"fileName":303,"contentType":304},{"size":299,"image":25402},{"width":301,"height":302},{"sys":25404,"fields":25407},{"id":25405,"createdAt":25406},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":25408,"slug":25409,"articleIntro":-1,"category":25410},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[25411],{"metadata":25412,"sys":25415,"fields":25422},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25418,"publishedVersion":252,"revision":59,"contentType":25420,"locale":27},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":20,"type":12,"linkType":21},{"sys":25421},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25423,"metaTitle":262,"metaDescription":263,"mainTitle":25424,"subtitle":282,"heroImage":25439,"ctaButton":305,"ctaLink":306},[261],{"data":25425,"content":25426,"nodeType":71},{},[25427,25433],{"data":25428,"content":25429,"nodeType":274},{},[25430],{"data":25431,"marks":25432,"value":273,"nodeType":79},{},[],{"data":25434,"content":25435,"nodeType":84},{},[25436],{"data":25437,"marks":25438,"value":281,"nodeType":79},{},[],{"metadata":25440,"sys":25443,"fields":25448},{"tags":25441,"concepts":25442},[],[],{"space":25444,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25446,"publishedVersion":59,"revision":22,"locale":27},{"sys":25445},{"type":12,"linkType":13,"id":14},{"sys":25447},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25449},{"url":297,"details":25450,"fileName":303,"contentType":304},{"size":299,"image":25451},{"width":301,"height":302},{"sys":25453,"fields":25456},{"id":25454,"createdAt":25455},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":25457,"slug":25458,"articleIntro":25459,"category":25460},"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.",[25461],{"metadata":25462,"sys":25465,"fields":25472},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25468,"publishedVersion":252,"revision":59,"contentType":25470,"locale":27},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":20,"type":12,"linkType":21},{"sys":25471},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25473,"metaTitle":262,"metaDescription":263,"mainTitle":25474,"subtitle":282,"heroImage":25489,"ctaButton":305,"ctaLink":306},[261],{"data":25475,"content":25476,"nodeType":71},{},[25477,25483],{"data":25478,"content":25479,"nodeType":274},{},[25480],{"data":25481,"marks":25482,"value":273,"nodeType":79},{},[],{"data":25484,"content":25485,"nodeType":84},{},[25486],{"data":25487,"marks":25488,"value":281,"nodeType":79},{},[],{"metadata":25490,"sys":25493,"fields":25498},{"tags":25491,"concepts":25492},[],[],{"space":25494,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25496,"publishedVersion":59,"revision":22,"locale":27},{"sys":25495},{"type":12,"linkType":13,"id":14},{"sys":25497},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25499},{"url":297,"details":25500,"fileName":303,"contentType":304},{"size":299,"image":25501},{"width":301,"height":302},{"sys":25503,"fields":25506},{"id":25504,"createdAt":25505},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":25507,"slug":25508,"articleIntro":-1,"category":25509},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[25510],{"metadata":25511,"sys":25514,"fields":25521},{"tags":25512,"concepts":25513},[],[],{"space":25515,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25517,"publishedVersion":252,"revision":59,"contentType":25519,"locale":27},{"sys":25516},{"type":12,"linkType":13,"id":14},{"sys":25518},{"id":20,"type":12,"linkType":21},{"sys":25520},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25522,"metaTitle":262,"metaDescription":263,"mainTitle":25523,"subtitle":282,"heroImage":25538,"ctaButton":305,"ctaLink":306},[261],{"data":25524,"content":25525,"nodeType":71},{},[25526,25532],{"data":25527,"content":25528,"nodeType":274},{},[25529],{"data":25530,"marks":25531,"value":273,"nodeType":79},{},[],{"data":25533,"content":25534,"nodeType":84},{},[25535],{"data":25536,"marks":25537,"value":281,"nodeType":79},{},[],{"metadata":25539,"sys":25542,"fields":25547},{"tags":25540,"concepts":25541},[],[],{"space":25543,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25545,"publishedVersion":59,"revision":22,"locale":27},{"sys":25544},{"type":12,"linkType":13,"id":14},{"sys":25546},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25548},{"url":297,"details":25549,"fileName":303,"contentType":304},{"size":299,"image":25550},{"width":301,"height":302},{"sys":25552,"fields":25555},{"id":25553,"createdAt":25554},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":25556,"slug":25557,"articleIntro":25556,"category":25558},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[25559],{"metadata":25560,"sys":25563,"fields":25570},{"tags":25561,"concepts":25562},[],[],{"space":25564,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25566,"publishedVersion":252,"revision":59,"contentType":25568,"locale":27},{"sys":25565},{"type":12,"linkType":13,"id":14},{"sys":25567},{"id":20,"type":12,"linkType":21},{"sys":25569},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25571,"metaTitle":262,"metaDescription":263,"mainTitle":25572,"subtitle":282,"heroImage":25587,"ctaButton":305,"ctaLink":306},[261],{"data":25573,"content":25574,"nodeType":71},{},[25575,25581],{"data":25576,"content":25577,"nodeType":274},{},[25578],{"data":25579,"marks":25580,"value":273,"nodeType":79},{},[],{"data":25582,"content":25583,"nodeType":84},{},[25584],{"data":25585,"marks":25586,"value":281,"nodeType":79},{},[],{"metadata":25588,"sys":25591,"fields":25596},{"tags":25589,"concepts":25590},[],[],{"space":25592,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25594,"publishedVersion":59,"revision":22,"locale":27},{"sys":25593},{"type":12,"linkType":13,"id":14},{"sys":25595},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25597},{"url":297,"details":25598,"fileName":303,"contentType":304},{"size":299,"image":25599},{"width":301,"height":302},{"sys":25601,"fields":25604},{"id":25602,"createdAt":25603},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":25605,"slug":25606,"articleIntro":25605,"category":25607},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[25608],{"metadata":25609,"sys":25612,"fields":25619},{"tags":25610,"concepts":25611},[],[],{"space":25613,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25615,"publishedVersion":252,"revision":59,"contentType":25617,"locale":27},{"sys":25614},{"type":12,"linkType":13,"id":14},{"sys":25616},{"id":20,"type":12,"linkType":21},{"sys":25618},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25620,"metaTitle":262,"metaDescription":263,"mainTitle":25621,"subtitle":282,"heroImage":25636,"ctaButton":305,"ctaLink":306},[261],{"data":25622,"content":25623,"nodeType":71},{},[25624,25630],{"data":25625,"content":25626,"nodeType":274},{},[25627],{"data":25628,"marks":25629,"value":273,"nodeType":79},{},[],{"data":25631,"content":25632,"nodeType":84},{},[25633],{"data":25634,"marks":25635,"value":281,"nodeType":79},{},[],{"metadata":25637,"sys":25640,"fields":25645},{"tags":25638,"concepts":25639},[],[],{"space":25641,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25643,"publishedVersion":59,"revision":22,"locale":27},{"sys":25642},{"type":12,"linkType":13,"id":14},{"sys":25644},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25646},{"url":297,"details":25647,"fileName":303,"contentType":304},{"size":299,"image":25648},{"width":301,"height":302},{"sys":25650,"fields":25653},{"id":25651,"createdAt":25652},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":25654,"slug":25655,"articleIntro":-1,"category":25656},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[25657],{"metadata":25658,"sys":25661,"fields":25668},{"tags":25659,"concepts":25660},[],[],{"space":25662,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25664,"publishedVersion":252,"revision":59,"contentType":25666,"locale":27},{"sys":25663},{"type":12,"linkType":13,"id":14},{"sys":25665},{"id":20,"type":12,"linkType":21},{"sys":25667},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25669,"metaTitle":262,"metaDescription":263,"mainTitle":25670,"subtitle":282,"heroImage":25685,"ctaButton":305,"ctaLink":306},[261],{"data":25671,"content":25672,"nodeType":71},{},[25673,25679],{"data":25674,"content":25675,"nodeType":274},{},[25676],{"data":25677,"marks":25678,"value":273,"nodeType":79},{},[],{"data":25680,"content":25681,"nodeType":84},{},[25682],{"data":25683,"marks":25684,"value":281,"nodeType":79},{},[],{"metadata":25686,"sys":25689,"fields":25694},{"tags":25687,"concepts":25688},[],[],{"space":25690,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25692,"publishedVersion":59,"revision":22,"locale":27},{"sys":25691},{"type":12,"linkType":13,"id":14},{"sys":25693},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25695},{"url":297,"details":25696,"fileName":303,"contentType":304},{"size":299,"image":25697},{"width":301,"height":302},{"sys":25699,"fields":25702},{"id":25700,"createdAt":25701},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":25703,"slug":25704,"articleIntro":25703,"category":25705},"6161 - Multirisques","compte-6161-multirisques",[25706],{"metadata":25707,"sys":25710,"fields":25717},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25713,"publishedVersion":252,"revision":59,"contentType":25715,"locale":27},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":20,"type":12,"linkType":21},{"sys":25716},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25718,"metaTitle":262,"metaDescription":263,"mainTitle":25719,"subtitle":282,"heroImage":25734,"ctaButton":305,"ctaLink":306},[261],{"data":25720,"content":25721,"nodeType":71},{},[25722,25728],{"data":25723,"content":25724,"nodeType":274},{},[25725],{"data":25726,"marks":25727,"value":273,"nodeType":79},{},[],{"data":25729,"content":25730,"nodeType":84},{},[25731],{"data":25732,"marks":25733,"value":281,"nodeType":79},{},[],{"metadata":25735,"sys":25738,"fields":25743},{"tags":25736,"concepts":25737},[],[],{"space":25739,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25741,"publishedVersion":59,"revision":22,"locale":27},{"sys":25740},{"type":12,"linkType":13,"id":14},{"sys":25742},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25744},{"url":297,"details":25745,"fileName":303,"contentType":304},{"size":299,"image":25746},{"width":301,"height":302},{"sys":25748,"fields":25751},{"id":25749,"createdAt":25750},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":25752,"slug":25753,"articleIntro":25754,"category":25755},"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.",[25756],{"metadata":25757,"sys":25760,"fields":25767},{"tags":25758,"concepts":25759},[],[],{"space":25761,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25763,"publishedVersion":252,"revision":59,"contentType":25765,"locale":27},{"sys":25762},{"type":12,"linkType":13,"id":14},{"sys":25764},{"id":20,"type":12,"linkType":21},{"sys":25766},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25768,"metaTitle":262,"metaDescription":263,"mainTitle":25769,"subtitle":282,"heroImage":25784,"ctaButton":305,"ctaLink":306},[261],{"data":25770,"content":25771,"nodeType":71},{},[25772,25778],{"data":25773,"content":25774,"nodeType":274},{},[25775],{"data":25776,"marks":25777,"value":273,"nodeType":79},{},[],{"data":25779,"content":25780,"nodeType":84},{},[25781],{"data":25782,"marks":25783,"value":281,"nodeType":79},{},[],{"metadata":25785,"sys":25788,"fields":25793},{"tags":25786,"concepts":25787},[],[],{"space":25789,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25791,"publishedVersion":59,"revision":22,"locale":27},{"sys":25790},{"type":12,"linkType":13,"id":14},{"sys":25792},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25794},{"url":297,"details":25795,"fileName":303,"contentType":304},{"size":299,"image":25796},{"width":301,"height":302},{"sys":25798,"fields":25801},{"id":25799,"createdAt":25800},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":25802,"slug":25803,"articleIntro":25802,"category":25804},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[25805],{"metadata":25806,"sys":25809,"fields":25816},{"tags":25807,"concepts":25808},[],[],{"space":25810,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25812,"publishedVersion":252,"revision":59,"contentType":25814,"locale":27},{"sys":25811},{"type":12,"linkType":13,"id":14},{"sys":25813},{"id":20,"type":12,"linkType":21},{"sys":25815},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25817,"metaTitle":262,"metaDescription":263,"mainTitle":25818,"subtitle":282,"heroImage":25833,"ctaButton":305,"ctaLink":306},[261],{"data":25819,"content":25820,"nodeType":71},{},[25821,25827],{"data":25822,"content":25823,"nodeType":274},{},[25824],{"data":25825,"marks":25826,"value":273,"nodeType":79},{},[],{"data":25828,"content":25829,"nodeType":84},{},[25830],{"data":25831,"marks":25832,"value":281,"nodeType":79},{},[],{"metadata":25834,"sys":25837,"fields":25842},{"tags":25835,"concepts":25836},[],[],{"space":25838,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25840,"publishedVersion":59,"revision":22,"locale":27},{"sys":25839},{"type":12,"linkType":13,"id":14},{"sys":25841},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25843},{"url":297,"details":25844,"fileName":303,"contentType":304},{"size":299,"image":25845},{"width":301,"height":302},{"sys":25847,"fields":25850},{"id":25848,"createdAt":25849},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":25851,"slug":25852,"articleIntro":25851,"category":25853},"72 - Production immobilisée","compte-72-production-immobilisee",[25854],{"metadata":25855,"sys":25858,"fields":25865},{"tags":25856,"concepts":25857},[],[],{"space":25859,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25861,"publishedVersion":252,"revision":59,"contentType":25863,"locale":27},{"sys":25860},{"type":12,"linkType":13,"id":14},{"sys":25862},{"id":20,"type":12,"linkType":21},{"sys":25864},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25866,"metaTitle":262,"metaDescription":263,"mainTitle":25867,"subtitle":282,"heroImage":25882,"ctaButton":305,"ctaLink":306},[261],{"data":25868,"content":25869,"nodeType":71},{},[25870,25876],{"data":25871,"content":25872,"nodeType":274},{},[25873],{"data":25874,"marks":25875,"value":273,"nodeType":79},{},[],{"data":25877,"content":25878,"nodeType":84},{},[25879],{"data":25880,"marks":25881,"value":281,"nodeType":79},{},[],{"metadata":25883,"sys":25886,"fields":25891},{"tags":25884,"concepts":25885},[],[],{"space":25887,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25889,"publishedVersion":59,"revision":22,"locale":27},{"sys":25888},{"type":12,"linkType":13,"id":14},{"sys":25890},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25892},{"url":297,"details":25893,"fileName":303,"contentType":304},{"size":299,"image":25894},{"width":301,"height":302},{"sys":25896,"fields":25899},{"id":25897,"createdAt":25898},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":25900,"slug":25901,"articleIntro":-1,"category":25902},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[25903],{"metadata":25904,"sys":25907,"fields":25914},{"tags":25905,"concepts":25906},[],[],{"space":25908,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25910,"publishedVersion":252,"revision":59,"contentType":25912,"locale":27},{"sys":25909},{"type":12,"linkType":13,"id":14},{"sys":25911},{"id":20,"type":12,"linkType":21},{"sys":25913},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25915,"metaTitle":262,"metaDescription":263,"mainTitle":25916,"subtitle":282,"heroImage":25931,"ctaButton":305,"ctaLink":306},[261],{"data":25917,"content":25918,"nodeType":71},{},[25919,25925],{"data":25920,"content":25921,"nodeType":274},{},[25922],{"data":25923,"marks":25924,"value":273,"nodeType":79},{},[],{"data":25926,"content":25927,"nodeType":84},{},[25928],{"data":25929,"marks":25930,"value":281,"nodeType":79},{},[],{"metadata":25932,"sys":25935,"fields":25940},{"tags":25933,"concepts":25934},[],[],{"space":25936,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25938,"publishedVersion":59,"revision":22,"locale":27},{"sys":25937},{"type":12,"linkType":13,"id":14},{"sys":25939},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25941},{"url":297,"details":25942,"fileName":303,"contentType":304},{"size":299,"image":25943},{"width":301,"height":302},{"sys":25945,"fields":25948},{"id":25946,"createdAt":25947},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":25949,"slug":25950,"articleIntro":25949,"category":25951},"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",[25952],{"metadata":25953,"sys":25956,"fields":25963},{"tags":25954,"concepts":25955},[],[],{"space":25957,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":25959,"publishedVersion":252,"revision":59,"contentType":25961,"locale":27},{"sys":25958},{"type":12,"linkType":13,"id":14},{"sys":25960},{"id":20,"type":12,"linkType":21},{"sys":25962},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":25964,"metaTitle":262,"metaDescription":263,"mainTitle":25965,"subtitle":282,"heroImage":25980,"ctaButton":305,"ctaLink":306},[261],{"data":25966,"content":25967,"nodeType":71},{},[25968,25974],{"data":25969,"content":25970,"nodeType":274},{},[25971],{"data":25972,"marks":25973,"value":273,"nodeType":79},{},[],{"data":25975,"content":25976,"nodeType":84},{},[25977],{"data":25978,"marks":25979,"value":281,"nodeType":79},{},[],{"metadata":25981,"sys":25984,"fields":25989},{"tags":25982,"concepts":25983},[],[],{"space":25985,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":25987,"publishedVersion":59,"revision":22,"locale":27},{"sys":25986},{"type":12,"linkType":13,"id":14},{"sys":25988},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":25990},{"url":297,"details":25991,"fileName":303,"contentType":304},{"size":299,"image":25992},{"width":301,"height":302},{"sys":25994,"fields":25997},{"id":25995,"createdAt":25996},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":25998,"slug":25999,"articleIntro":25998,"category":26000},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[26001],{"metadata":26002,"sys":26005,"fields":26012},{"tags":26003,"concepts":26004},[],[],{"space":26006,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26008,"publishedVersion":252,"revision":59,"contentType":26010,"locale":27},{"sys":26007},{"type":12,"linkType":13,"id":14},{"sys":26009},{"id":20,"type":12,"linkType":21},{"sys":26011},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26013,"metaTitle":262,"metaDescription":263,"mainTitle":26014,"subtitle":282,"heroImage":26029,"ctaButton":305,"ctaLink":306},[261],{"data":26015,"content":26016,"nodeType":71},{},[26017,26023],{"data":26018,"content":26019,"nodeType":274},{},[26020],{"data":26021,"marks":26022,"value":273,"nodeType":79},{},[],{"data":26024,"content":26025,"nodeType":84},{},[26026],{"data":26027,"marks":26028,"value":281,"nodeType":79},{},[],{"metadata":26030,"sys":26033,"fields":26038},{"tags":26031,"concepts":26032},[],[],{"space":26034,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26036,"publishedVersion":59,"revision":22,"locale":27},{"sys":26035},{"type":12,"linkType":13,"id":14},{"sys":26037},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26039},{"url":297,"details":26040,"fileName":303,"contentType":304},{"size":299,"image":26041},{"width":301,"height":302},{"sys":26043,"fields":26046},{"id":26044,"createdAt":26045},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":26047,"slug":26048,"articleIntro":-1,"category":26049},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[26050],{"metadata":26051,"sys":26054,"fields":26061},{"tags":26052,"concepts":26053},[],[],{"space":26055,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26057,"publishedVersion":252,"revision":59,"contentType":26059,"locale":27},{"sys":26056},{"type":12,"linkType":13,"id":14},{"sys":26058},{"id":20,"type":12,"linkType":21},{"sys":26060},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26062,"metaTitle":262,"metaDescription":263,"mainTitle":26063,"subtitle":282,"heroImage":26078,"ctaButton":305,"ctaLink":306},[261],{"data":26064,"content":26065,"nodeType":71},{},[26066,26072],{"data":26067,"content":26068,"nodeType":274},{},[26069],{"data":26070,"marks":26071,"value":273,"nodeType":79},{},[],{"data":26073,"content":26074,"nodeType":84},{},[26075],{"data":26076,"marks":26077,"value":281,"nodeType":79},{},[],{"metadata":26079,"sys":26082,"fields":26087},{"tags":26080,"concepts":26081},[],[],{"space":26083,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26085,"publishedVersion":59,"revision":22,"locale":27},{"sys":26084},{"type":12,"linkType":13,"id":14},{"sys":26086},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26088},{"url":297,"details":26089,"fileName":303,"contentType":304},{"size":299,"image":26090},{"width":301,"height":302},{"sys":26092,"fields":26095},{"id":26093,"createdAt":26094},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":26096,"slug":26097,"articleIntro":26098,"category":26099},"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.",[26100],{"metadata":26101,"sys":26104,"fields":26111},{"tags":26102,"concepts":26103},[],[],{"space":26105,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26107,"publishedVersion":252,"revision":59,"contentType":26109,"locale":27},{"sys":26106},{"type":12,"linkType":13,"id":14},{"sys":26108},{"id":20,"type":12,"linkType":21},{"sys":26110},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26112,"metaTitle":262,"metaDescription":263,"mainTitle":26113,"subtitle":282,"heroImage":26128,"ctaButton":305,"ctaLink":306},[261],{"data":26114,"content":26115,"nodeType":71},{},[26116,26122],{"data":26117,"content":26118,"nodeType":274},{},[26119],{"data":26120,"marks":26121,"value":273,"nodeType":79},{},[],{"data":26123,"content":26124,"nodeType":84},{},[26125],{"data":26126,"marks":26127,"value":281,"nodeType":79},{},[],{"metadata":26129,"sys":26132,"fields":26137},{"tags":26130,"concepts":26131},[],[],{"space":26133,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26135,"publishedVersion":59,"revision":22,"locale":27},{"sys":26134},{"type":12,"linkType":13,"id":14},{"sys":26136},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26138},{"url":297,"details":26139,"fileName":303,"contentType":304},{"size":299,"image":26140},{"width":301,"height":302},{"sys":26142,"fields":26145},{"id":26143,"createdAt":26144},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":26146,"slug":26147,"articleIntro":-1,"category":26148},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[26149],{"metadata":26150,"sys":26153,"fields":26160},{"tags":26151,"concepts":26152},[],[],{"space":26154,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26156,"publishedVersion":252,"revision":59,"contentType":26158,"locale":27},{"sys":26155},{"type":12,"linkType":13,"id":14},{"sys":26157},{"id":20,"type":12,"linkType":21},{"sys":26159},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26161,"metaTitle":262,"metaDescription":263,"mainTitle":26162,"subtitle":282,"heroImage":26177,"ctaButton":305,"ctaLink":306},[261],{"data":26163,"content":26164,"nodeType":71},{},[26165,26171],{"data":26166,"content":26167,"nodeType":274},{},[26168],{"data":26169,"marks":26170,"value":273,"nodeType":79},{},[],{"data":26172,"content":26173,"nodeType":84},{},[26174],{"data":26175,"marks":26176,"value":281,"nodeType":79},{},[],{"metadata":26178,"sys":26181,"fields":26186},{"tags":26179,"concepts":26180},[],[],{"space":26182,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26184,"publishedVersion":59,"revision":22,"locale":27},{"sys":26183},{"type":12,"linkType":13,"id":14},{"sys":26185},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26187},{"url":297,"details":26188,"fileName":303,"contentType":304},{"size":299,"image":26189},{"width":301,"height":302},{"sys":26191,"fields":26194},{"id":26192,"createdAt":26193},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":26195,"slug":26196,"articleIntro":26195,"category":26197},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[26198],{"metadata":26199,"sys":26202,"fields":26209},{"tags":26200,"concepts":26201},[],[],{"space":26203,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26205,"publishedVersion":252,"revision":59,"contentType":26207,"locale":27},{"sys":26204},{"type":12,"linkType":13,"id":14},{"sys":26206},{"id":20,"type":12,"linkType":21},{"sys":26208},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26210,"metaTitle":262,"metaDescription":263,"mainTitle":26211,"subtitle":282,"heroImage":26226,"ctaButton":305,"ctaLink":306},[261],{"data":26212,"content":26213,"nodeType":71},{},[26214,26220],{"data":26215,"content":26216,"nodeType":274},{},[26217],{"data":26218,"marks":26219,"value":273,"nodeType":79},{},[],{"data":26221,"content":26222,"nodeType":84},{},[26223],{"data":26224,"marks":26225,"value":281,"nodeType":79},{},[],{"metadata":26227,"sys":26230,"fields":26235},{"tags":26228,"concepts":26229},[],[],{"space":26231,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26233,"publishedVersion":59,"revision":22,"locale":27},{"sys":26232},{"type":12,"linkType":13,"id":14},{"sys":26234},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26236},{"url":297,"details":26237,"fileName":303,"contentType":304},{"size":299,"image":26238},{"width":301,"height":302},{"sys":26240,"fields":26243},{"id":26241,"createdAt":26242},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":26244,"slug":26245,"articleIntro":26244,"category":26246},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[26247],{"metadata":26248,"sys":26251,"fields":26258},{"tags":26249,"concepts":26250},[],[],{"space":26252,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26254,"publishedVersion":252,"revision":59,"contentType":26256,"locale":27},{"sys":26253},{"type":12,"linkType":13,"id":14},{"sys":26255},{"id":20,"type":12,"linkType":21},{"sys":26257},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26259,"metaTitle":262,"metaDescription":263,"mainTitle":26260,"subtitle":282,"heroImage":26275,"ctaButton":305,"ctaLink":306},[261],{"data":26261,"content":26262,"nodeType":71},{},[26263,26269],{"data":26264,"content":26265,"nodeType":274},{},[26266],{"data":26267,"marks":26268,"value":273,"nodeType":79},{},[],{"data":26270,"content":26271,"nodeType":84},{},[26272],{"data":26273,"marks":26274,"value":281,"nodeType":79},{},[],{"metadata":26276,"sys":26279,"fields":26284},{"tags":26277,"concepts":26278},[],[],{"space":26280,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26282,"publishedVersion":59,"revision":22,"locale":27},{"sys":26281},{"type":12,"linkType":13,"id":14},{"sys":26283},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26285},{"url":297,"details":26286,"fileName":303,"contentType":304},{"size":299,"image":26287},{"width":301,"height":302},{"sys":26289,"fields":26292},{"id":26290,"createdAt":26291},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":26293,"slug":26294,"articleIntro":26293,"category":26295},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[26296],{"metadata":26297,"sys":26300,"fields":26307},{"tags":26298,"concepts":26299},[],[],{"space":26301,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26303,"publishedVersion":252,"revision":59,"contentType":26305,"locale":27},{"sys":26302},{"type":12,"linkType":13,"id":14},{"sys":26304},{"id":20,"type":12,"linkType":21},{"sys":26306},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26308,"metaTitle":262,"metaDescription":263,"mainTitle":26309,"subtitle":282,"heroImage":26324,"ctaButton":305,"ctaLink":306},[261],{"data":26310,"content":26311,"nodeType":71},{},[26312,26318],{"data":26313,"content":26314,"nodeType":274},{},[26315],{"data":26316,"marks":26317,"value":273,"nodeType":79},{},[],{"data":26319,"content":26320,"nodeType":84},{},[26321],{"data":26322,"marks":26323,"value":281,"nodeType":79},{},[],{"metadata":26325,"sys":26328,"fields":26333},{"tags":26326,"concepts":26327},[],[],{"space":26329,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26331,"publishedVersion":59,"revision":22,"locale":27},{"sys":26330},{"type":12,"linkType":13,"id":14},{"sys":26332},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26334},{"url":297,"details":26335,"fileName":303,"contentType":304},{"size":299,"image":26336},{"width":301,"height":302},{"sys":26338,"fields":26341},{"id":26339,"createdAt":26340},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":26342,"slug":26343,"articleIntro":26342,"category":26344},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[26345],{"metadata":26346,"sys":26349,"fields":26356},{"tags":26347,"concepts":26348},[],[],{"space":26350,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26352,"publishedVersion":252,"revision":59,"contentType":26354,"locale":27},{"sys":26351},{"type":12,"linkType":13,"id":14},{"sys":26353},{"id":20,"type":12,"linkType":21},{"sys":26355},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26357,"metaTitle":262,"metaDescription":263,"mainTitle":26358,"subtitle":282,"heroImage":26373,"ctaButton":305,"ctaLink":306},[261],{"data":26359,"content":26360,"nodeType":71},{},[26361,26367],{"data":26362,"content":26363,"nodeType":274},{},[26364],{"data":26365,"marks":26366,"value":273,"nodeType":79},{},[],{"data":26368,"content":26369,"nodeType":84},{},[26370],{"data":26371,"marks":26372,"value":281,"nodeType":79},{},[],{"metadata":26374,"sys":26377,"fields":26382},{"tags":26375,"concepts":26376},[],[],{"space":26378,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26380,"publishedVersion":59,"revision":22,"locale":27},{"sys":26379},{"type":12,"linkType":13,"id":14},{"sys":26381},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26383},{"url":297,"details":26384,"fileName":303,"contentType":304},{"size":299,"image":26385},{"width":301,"height":302},{"sys":26387,"fields":26390},{"id":26388,"createdAt":26389},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":26391,"slug":26392,"articleIntro":-1,"category":26393},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[26394],{"metadata":26395,"sys":26398,"fields":26405},{"tags":26396,"concepts":26397},[],[],{"space":26399,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26401,"publishedVersion":252,"revision":59,"contentType":26403,"locale":27},{"sys":26400},{"type":12,"linkType":13,"id":14},{"sys":26402},{"id":20,"type":12,"linkType":21},{"sys":26404},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26406,"metaTitle":262,"metaDescription":263,"mainTitle":26407,"subtitle":282,"heroImage":26422,"ctaButton":305,"ctaLink":306},[261],{"data":26408,"content":26409,"nodeType":71},{},[26410,26416],{"data":26411,"content":26412,"nodeType":274},{},[26413],{"data":26414,"marks":26415,"value":273,"nodeType":79},{},[],{"data":26417,"content":26418,"nodeType":84},{},[26419],{"data":26420,"marks":26421,"value":281,"nodeType":79},{},[],{"metadata":26423,"sys":26426,"fields":26431},{"tags":26424,"concepts":26425},[],[],{"space":26427,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26429,"publishedVersion":59,"revision":22,"locale":27},{"sys":26428},{"type":12,"linkType":13,"id":14},{"sys":26430},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26432},{"url":297,"details":26433,"fileName":303,"contentType":304},{"size":299,"image":26434},{"width":301,"height":302},{"sys":26436,"fields":26439},{"id":26437,"createdAt":26438},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":26440,"slug":26441,"articleIntro":26440,"category":26442},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[26443],{"metadata":26444,"sys":26447,"fields":26454},{"tags":26445,"concepts":26446},[],[],{"space":26448,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26450,"publishedVersion":252,"revision":59,"contentType":26452,"locale":27},{"sys":26449},{"type":12,"linkType":13,"id":14},{"sys":26451},{"id":20,"type":12,"linkType":21},{"sys":26453},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26455,"metaTitle":262,"metaDescription":263,"mainTitle":26456,"subtitle":282,"heroImage":26471,"ctaButton":305,"ctaLink":306},[261],{"data":26457,"content":26458,"nodeType":71},{},[26459,26465],{"data":26460,"content":26461,"nodeType":274},{},[26462],{"data":26463,"marks":26464,"value":273,"nodeType":79},{},[],{"data":26466,"content":26467,"nodeType":84},{},[26468],{"data":26469,"marks":26470,"value":281,"nodeType":79},{},[],{"metadata":26472,"sys":26475,"fields":26480},{"tags":26473,"concepts":26474},[],[],{"space":26476,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26478,"publishedVersion":59,"revision":22,"locale":27},{"sys":26477},{"type":12,"linkType":13,"id":14},{"sys":26479},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26481},{"url":297,"details":26482,"fileName":303,"contentType":304},{"size":299,"image":26483},{"width":301,"height":302},{"sys":26485,"fields":26488},{"id":26486,"createdAt":26487},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":26489,"slug":26490,"articleIntro":26489,"category":26491},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[26492],{"metadata":26493,"sys":26496,"fields":26503},{"tags":26494,"concepts":26495},[],[],{"space":26497,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26499,"publishedVersion":252,"revision":59,"contentType":26501,"locale":27},{"sys":26498},{"type":12,"linkType":13,"id":14},{"sys":26500},{"id":20,"type":12,"linkType":21},{"sys":26502},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26504,"metaTitle":262,"metaDescription":263,"mainTitle":26505,"subtitle":282,"heroImage":26520,"ctaButton":305,"ctaLink":306},[261],{"data":26506,"content":26507,"nodeType":71},{},[26508,26514],{"data":26509,"content":26510,"nodeType":274},{},[26511],{"data":26512,"marks":26513,"value":273,"nodeType":79},{},[],{"data":26515,"content":26516,"nodeType":84},{},[26517],{"data":26518,"marks":26519,"value":281,"nodeType":79},{},[],{"metadata":26521,"sys":26524,"fields":26529},{"tags":26522,"concepts":26523},[],[],{"space":26525,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26527,"publishedVersion":59,"revision":22,"locale":27},{"sys":26526},{"type":12,"linkType":13,"id":14},{"sys":26528},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26530},{"url":297,"details":26531,"fileName":303,"contentType":304},{"size":299,"image":26532},{"width":301,"height":302},{"sys":26534,"fields":26537},{"id":26535,"createdAt":26536},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":26538,"slug":26539,"articleIntro":-1,"category":26540},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[26541],{"metadata":26542,"sys":26545,"fields":26552},{"tags":26543,"concepts":26544},[],[],{"space":26546,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26548,"publishedVersion":252,"revision":59,"contentType":26550,"locale":27},{"sys":26547},{"type":12,"linkType":13,"id":14},{"sys":26549},{"id":20,"type":12,"linkType":21},{"sys":26551},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26553,"metaTitle":262,"metaDescription":263,"mainTitle":26554,"subtitle":282,"heroImage":26569,"ctaButton":305,"ctaLink":306},[261],{"data":26555,"content":26556,"nodeType":71},{},[26557,26563],{"data":26558,"content":26559,"nodeType":274},{},[26560],{"data":26561,"marks":26562,"value":273,"nodeType":79},{},[],{"data":26564,"content":26565,"nodeType":84},{},[26566],{"data":26567,"marks":26568,"value":281,"nodeType":79},{},[],{"metadata":26570,"sys":26573,"fields":26578},{"tags":26571,"concepts":26572},[],[],{"space":26574,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26576,"publishedVersion":59,"revision":22,"locale":27},{"sys":26575},{"type":12,"linkType":13,"id":14},{"sys":26577},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26579},{"url":297,"details":26580,"fileName":303,"contentType":304},{"size":299,"image":26581},{"width":301,"height":302},{"sys":26583,"fields":26586},{"id":26584,"createdAt":26585},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":26587,"slug":26588,"articleIntro":26587,"category":26589},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[26590],{"metadata":26591,"sys":26594,"fields":26601},{"tags":26592,"concepts":26593},[],[],{"space":26595,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26597,"publishedVersion":252,"revision":59,"contentType":26599,"locale":27},{"sys":26596},{"type":12,"linkType":13,"id":14},{"sys":26598},{"id":20,"type":12,"linkType":21},{"sys":26600},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26602,"metaTitle":262,"metaDescription":263,"mainTitle":26603,"subtitle":282,"heroImage":26618,"ctaButton":305,"ctaLink":306},[261],{"data":26604,"content":26605,"nodeType":71},{},[26606,26612],{"data":26607,"content":26608,"nodeType":274},{},[26609],{"data":26610,"marks":26611,"value":273,"nodeType":79},{},[],{"data":26613,"content":26614,"nodeType":84},{},[26615],{"data":26616,"marks":26617,"value":281,"nodeType":79},{},[],{"metadata":26619,"sys":26622,"fields":26627},{"tags":26620,"concepts":26621},[],[],{"space":26623,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26625,"publishedVersion":59,"revision":22,"locale":27},{"sys":26624},{"type":12,"linkType":13,"id":14},{"sys":26626},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26628},{"url":297,"details":26629,"fileName":303,"contentType":304},{"size":299,"image":26630},{"width":301,"height":302},{"sys":26632,"fields":26635},{"id":26633,"createdAt":26634},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":26636,"slug":26637,"articleIntro":-1,"category":26638},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[26639],{"metadata":26640,"sys":26643,"fields":26650},{"tags":26641,"concepts":26642},[],[],{"space":26644,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26646,"publishedVersion":252,"revision":59,"contentType":26648,"locale":27},{"sys":26645},{"type":12,"linkType":13,"id":14},{"sys":26647},{"id":20,"type":12,"linkType":21},{"sys":26649},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26651,"metaTitle":262,"metaDescription":263,"mainTitle":26652,"subtitle":282,"heroImage":26667,"ctaButton":305,"ctaLink":306},[261],{"data":26653,"content":26654,"nodeType":71},{},[26655,26661],{"data":26656,"content":26657,"nodeType":274},{},[26658],{"data":26659,"marks":26660,"value":273,"nodeType":79},{},[],{"data":26662,"content":26663,"nodeType":84},{},[26664],{"data":26665,"marks":26666,"value":281,"nodeType":79},{},[],{"metadata":26668,"sys":26671,"fields":26676},{"tags":26669,"concepts":26670},[],[],{"space":26672,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26674,"publishedVersion":59,"revision":22,"locale":27},{"sys":26673},{"type":12,"linkType":13,"id":14},{"sys":26675},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26677},{"url":297,"details":26678,"fileName":303,"contentType":304},{"size":299,"image":26679},{"width":301,"height":302},{"sys":26681,"fields":26684},{"id":26682,"createdAt":26683},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":26685,"slug":26686,"articleIntro":-1,"category":26687},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[26688],{"metadata":26689,"sys":26692,"fields":26699},{"tags":26690,"concepts":26691},[],[],{"space":26693,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26695,"publishedVersion":252,"revision":59,"contentType":26697,"locale":27},{"sys":26694},{"type":12,"linkType":13,"id":14},{"sys":26696},{"id":20,"type":12,"linkType":21},{"sys":26698},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26700,"metaTitle":262,"metaDescription":263,"mainTitle":26701,"subtitle":282,"heroImage":26716,"ctaButton":305,"ctaLink":306},[261],{"data":26702,"content":26703,"nodeType":71},{},[26704,26710],{"data":26705,"content":26706,"nodeType":274},{},[26707],{"data":26708,"marks":26709,"value":273,"nodeType":79},{},[],{"data":26711,"content":26712,"nodeType":84},{},[26713],{"data":26714,"marks":26715,"value":281,"nodeType":79},{},[],{"metadata":26717,"sys":26720,"fields":26725},{"tags":26718,"concepts":26719},[],[],{"space":26721,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26723,"publishedVersion":59,"revision":22,"locale":27},{"sys":26722},{"type":12,"linkType":13,"id":14},{"sys":26724},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26726},{"url":297,"details":26727,"fileName":303,"contentType":304},{"size":299,"image":26728},{"width":301,"height":302},{"sys":26730,"fields":26733},{"id":26731,"createdAt":26732},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":26734,"slug":26735,"articleIntro":-1,"category":26736},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[26737],{"metadata":26738,"sys":26741,"fields":26748},{"tags":26739,"concepts":26740},[],[],{"space":26742,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26744,"publishedVersion":252,"revision":59,"contentType":26746,"locale":27},{"sys":26743},{"type":12,"linkType":13,"id":14},{"sys":26745},{"id":20,"type":12,"linkType":21},{"sys":26747},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26749,"metaTitle":262,"metaDescription":263,"mainTitle":26750,"subtitle":282,"heroImage":26765,"ctaButton":305,"ctaLink":306},[261],{"data":26751,"content":26752,"nodeType":71},{},[26753,26759],{"data":26754,"content":26755,"nodeType":274},{},[26756],{"data":26757,"marks":26758,"value":273,"nodeType":79},{},[],{"data":26760,"content":26761,"nodeType":84},{},[26762],{"data":26763,"marks":26764,"value":281,"nodeType":79},{},[],{"metadata":26766,"sys":26769,"fields":26774},{"tags":26767,"concepts":26768},[],[],{"space":26770,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26772,"publishedVersion":59,"revision":22,"locale":27},{"sys":26771},{"type":12,"linkType":13,"id":14},{"sys":26773},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26775},{"url":297,"details":26776,"fileName":303,"contentType":304},{"size":299,"image":26777},{"width":301,"height":302},{"sys":26779,"fields":26782},{"id":26780,"createdAt":26781},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":26783,"slug":26784,"articleIntro":26783,"category":26785},"274 - Prêts","compte-274-prets",[26786],{"metadata":26787,"sys":26790,"fields":26797},{"tags":26788,"concepts":26789},[],[],{"space":26791,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26793,"publishedVersion":252,"revision":59,"contentType":26795,"locale":27},{"sys":26792},{"type":12,"linkType":13,"id":14},{"sys":26794},{"id":20,"type":12,"linkType":21},{"sys":26796},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26798,"metaTitle":262,"metaDescription":263,"mainTitle":26799,"subtitle":282,"heroImage":26814,"ctaButton":305,"ctaLink":306},[261],{"data":26800,"content":26801,"nodeType":71},{},[26802,26808],{"data":26803,"content":26804,"nodeType":274},{},[26805],{"data":26806,"marks":26807,"value":273,"nodeType":79},{},[],{"data":26809,"content":26810,"nodeType":84},{},[26811],{"data":26812,"marks":26813,"value":281,"nodeType":79},{},[],{"metadata":26815,"sys":26818,"fields":26823},{"tags":26816,"concepts":26817},[],[],{"space":26819,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26821,"publishedVersion":59,"revision":22,"locale":27},{"sys":26820},{"type":12,"linkType":13,"id":14},{"sys":26822},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26824},{"url":297,"details":26825,"fileName":303,"contentType":304},{"size":299,"image":26826},{"width":301,"height":302},{"sys":26828,"fields":26831},{"id":26829,"createdAt":26830},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":26832,"slug":26833,"articleIntro":-1,"category":26834},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[26835],{"metadata":26836,"sys":26839,"fields":26846},{"tags":26837,"concepts":26838},[],[],{"space":26840,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26842,"publishedVersion":252,"revision":59,"contentType":26844,"locale":27},{"sys":26841},{"type":12,"linkType":13,"id":14},{"sys":26843},{"id":20,"type":12,"linkType":21},{"sys":26845},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26847,"metaTitle":262,"metaDescription":263,"mainTitle":26848,"subtitle":282,"heroImage":26863,"ctaButton":305,"ctaLink":306},[261],{"data":26849,"content":26850,"nodeType":71},{},[26851,26857],{"data":26852,"content":26853,"nodeType":274},{},[26854],{"data":26855,"marks":26856,"value":273,"nodeType":79},{},[],{"data":26858,"content":26859,"nodeType":84},{},[26860],{"data":26861,"marks":26862,"value":281,"nodeType":79},{},[],{"metadata":26864,"sys":26867,"fields":26872},{"tags":26865,"concepts":26866},[],[],{"space":26868,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26870,"publishedVersion":59,"revision":22,"locale":27},{"sys":26869},{"type":12,"linkType":13,"id":14},{"sys":26871},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26873},{"url":297,"details":26874,"fileName":303,"contentType":304},{"size":299,"image":26875},{"width":301,"height":302},{"sys":26877,"fields":26880},{"id":26878,"createdAt":26879},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":26881,"slug":26882,"articleIntro":-1,"category":26883},"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",[26884],{"metadata":26885,"sys":26888,"fields":26895},{"tags":26886,"concepts":26887},[],[],{"space":26889,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26891,"publishedVersion":252,"revision":59,"contentType":26893,"locale":27},{"sys":26890},{"type":12,"linkType":13,"id":14},{"sys":26892},{"id":20,"type":12,"linkType":21},{"sys":26894},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26896,"metaTitle":262,"metaDescription":263,"mainTitle":26897,"subtitle":282,"heroImage":26912,"ctaButton":305,"ctaLink":306},[261],{"data":26898,"content":26899,"nodeType":71},{},[26900,26906],{"data":26901,"content":26902,"nodeType":274},{},[26903],{"data":26904,"marks":26905,"value":273,"nodeType":79},{},[],{"data":26907,"content":26908,"nodeType":84},{},[26909],{"data":26910,"marks":26911,"value":281,"nodeType":79},{},[],{"metadata":26913,"sys":26916,"fields":26921},{"tags":26914,"concepts":26915},[],[],{"space":26917,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26919,"publishedVersion":59,"revision":22,"locale":27},{"sys":26918},{"type":12,"linkType":13,"id":14},{"sys":26920},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26922},{"url":297,"details":26923,"fileName":303,"contentType":304},{"size":299,"image":26924},{"width":301,"height":302},{"sys":26926,"fields":26929},{"id":26927,"createdAt":26928},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":26930,"slug":26931,"articleIntro":26930,"category":26932},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[26933],{"metadata":26934,"sys":26937,"fields":26944},{"tags":26935,"concepts":26936},[],[],{"space":26938,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26940,"publishedVersion":252,"revision":59,"contentType":26942,"locale":27},{"sys":26939},{"type":12,"linkType":13,"id":14},{"sys":26941},{"id":20,"type":12,"linkType":21},{"sys":26943},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26945,"metaTitle":262,"metaDescription":263,"mainTitle":26946,"subtitle":282,"heroImage":26961,"ctaButton":305,"ctaLink":306},[261],{"data":26947,"content":26948,"nodeType":71},{},[26949,26955],{"data":26950,"content":26951,"nodeType":274},{},[26952],{"data":26953,"marks":26954,"value":273,"nodeType":79},{},[],{"data":26956,"content":26957,"nodeType":84},{},[26958],{"data":26959,"marks":26960,"value":281,"nodeType":79},{},[],{"metadata":26962,"sys":26965,"fields":26970},{"tags":26963,"concepts":26964},[],[],{"space":26966,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":26968,"publishedVersion":59,"revision":22,"locale":27},{"sys":26967},{"type":12,"linkType":13,"id":14},{"sys":26969},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":26971},{"url":297,"details":26972,"fileName":303,"contentType":304},{"size":299,"image":26973},{"width":301,"height":302},{"sys":26975,"fields":26978},{"id":26976,"createdAt":26977},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":26979,"slug":26980,"articleIntro":26979,"category":26981},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[26982],{"metadata":26983,"sys":26986,"fields":26993},{"tags":26984,"concepts":26985},[],[],{"space":26987,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":26989,"publishedVersion":252,"revision":59,"contentType":26991,"locale":27},{"sys":26988},{"type":12,"linkType":13,"id":14},{"sys":26990},{"id":20,"type":12,"linkType":21},{"sys":26992},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":26994,"metaTitle":262,"metaDescription":263,"mainTitle":26995,"subtitle":282,"heroImage":27010,"ctaButton":305,"ctaLink":306},[261],{"data":26996,"content":26997,"nodeType":71},{},[26998,27004],{"data":26999,"content":27000,"nodeType":274},{},[27001],{"data":27002,"marks":27003,"value":273,"nodeType":79},{},[],{"data":27005,"content":27006,"nodeType":84},{},[27007],{"data":27008,"marks":27009,"value":281,"nodeType":79},{},[],{"metadata":27011,"sys":27014,"fields":27019},{"tags":27012,"concepts":27013},[],[],{"space":27015,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27017,"publishedVersion":59,"revision":22,"locale":27},{"sys":27016},{"type":12,"linkType":13,"id":14},{"sys":27018},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27020},{"url":297,"details":27021,"fileName":303,"contentType":304},{"size":299,"image":27022},{"width":301,"height":302},{"sys":27024,"fields":27027},{"id":27025,"createdAt":27026},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":27028,"slug":27029,"articleIntro":-1,"category":27030},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[27031],{"metadata":27032,"sys":27035,"fields":27042},{"tags":27033,"concepts":27034},[],[],{"space":27036,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27038,"publishedVersion":252,"revision":59,"contentType":27040,"locale":27},{"sys":27037},{"type":12,"linkType":13,"id":14},{"sys":27039},{"id":20,"type":12,"linkType":21},{"sys":27041},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27043,"metaTitle":262,"metaDescription":263,"mainTitle":27044,"subtitle":282,"heroImage":27059,"ctaButton":305,"ctaLink":306},[261],{"data":27045,"content":27046,"nodeType":71},{},[27047,27053],{"data":27048,"content":27049,"nodeType":274},{},[27050],{"data":27051,"marks":27052,"value":273,"nodeType":79},{},[],{"data":27054,"content":27055,"nodeType":84},{},[27056],{"data":27057,"marks":27058,"value":281,"nodeType":79},{},[],{"metadata":27060,"sys":27063,"fields":27068},{"tags":27061,"concepts":27062},[],[],{"space":27064,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27066,"publishedVersion":59,"revision":22,"locale":27},{"sys":27065},{"type":12,"linkType":13,"id":14},{"sys":27067},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27069},{"url":297,"details":27070,"fileName":303,"contentType":304},{"size":299,"image":27071},{"width":301,"height":302},{"sys":27073,"fields":27076},{"id":27074,"createdAt":27075},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":27077,"slug":27078,"articleIntro":27077,"category":27079},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[27080],{"metadata":27081,"sys":27084,"fields":27091},{"tags":27082,"concepts":27083},[],[],{"space":27085,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27087,"publishedVersion":252,"revision":59,"contentType":27089,"locale":27},{"sys":27086},{"type":12,"linkType":13,"id":14},{"sys":27088},{"id":20,"type":12,"linkType":21},{"sys":27090},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27092,"metaTitle":262,"metaDescription":263,"mainTitle":27093,"subtitle":282,"heroImage":27108,"ctaButton":305,"ctaLink":306},[261],{"data":27094,"content":27095,"nodeType":71},{},[27096,27102],{"data":27097,"content":27098,"nodeType":274},{},[27099],{"data":27100,"marks":27101,"value":273,"nodeType":79},{},[],{"data":27103,"content":27104,"nodeType":84},{},[27105],{"data":27106,"marks":27107,"value":281,"nodeType":79},{},[],{"metadata":27109,"sys":27112,"fields":27117},{"tags":27110,"concepts":27111},[],[],{"space":27113,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27115,"publishedVersion":59,"revision":22,"locale":27},{"sys":27114},{"type":12,"linkType":13,"id":14},{"sys":27116},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27118},{"url":297,"details":27119,"fileName":303,"contentType":304},{"size":299,"image":27120},{"width":301,"height":302},{"sys":27122,"fields":27125},{"id":27123,"createdAt":27124},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":27126,"slug":27127,"articleIntro":27126,"category":27128},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[27129],{"metadata":27130,"sys":27133,"fields":27140},{"tags":27131,"concepts":27132},[],[],{"space":27134,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27136,"publishedVersion":252,"revision":59,"contentType":27138,"locale":27},{"sys":27135},{"type":12,"linkType":13,"id":14},{"sys":27137},{"id":20,"type":12,"linkType":21},{"sys":27139},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27141,"metaTitle":262,"metaDescription":263,"mainTitle":27142,"subtitle":282,"heroImage":27157,"ctaButton":305,"ctaLink":306},[261],{"data":27143,"content":27144,"nodeType":71},{},[27145,27151],{"data":27146,"content":27147,"nodeType":274},{},[27148],{"data":27149,"marks":27150,"value":273,"nodeType":79},{},[],{"data":27152,"content":27153,"nodeType":84},{},[27154],{"data":27155,"marks":27156,"value":281,"nodeType":79},{},[],{"metadata":27158,"sys":27161,"fields":27166},{"tags":27159,"concepts":27160},[],[],{"space":27162,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27164,"publishedVersion":59,"revision":22,"locale":27},{"sys":27163},{"type":12,"linkType":13,"id":14},{"sys":27165},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27167},{"url":297,"details":27168,"fileName":303,"contentType":304},{"size":299,"image":27169},{"width":301,"height":302},{"sys":27171,"fields":27174},{"id":27172,"createdAt":27173},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":27175,"slug":27176,"articleIntro":-1,"category":27177},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[27178],{"metadata":27179,"sys":27182,"fields":27189},{"tags":27180,"concepts":27181},[],[],{"space":27183,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27185,"publishedVersion":252,"revision":59,"contentType":27187,"locale":27},{"sys":27184},{"type":12,"linkType":13,"id":14},{"sys":27186},{"id":20,"type":12,"linkType":21},{"sys":27188},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27190,"metaTitle":262,"metaDescription":263,"mainTitle":27191,"subtitle":282,"heroImage":27206,"ctaButton":305,"ctaLink":306},[261],{"data":27192,"content":27193,"nodeType":71},{},[27194,27200],{"data":27195,"content":27196,"nodeType":274},{},[27197],{"data":27198,"marks":27199,"value":273,"nodeType":79},{},[],{"data":27201,"content":27202,"nodeType":84},{},[27203],{"data":27204,"marks":27205,"value":281,"nodeType":79},{},[],{"metadata":27207,"sys":27210,"fields":27215},{"tags":27208,"concepts":27209},[],[],{"space":27211,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27213,"publishedVersion":59,"revision":22,"locale":27},{"sys":27212},{"type":12,"linkType":13,"id":14},{"sys":27214},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27216},{"url":297,"details":27217,"fileName":303,"contentType":304},{"size":299,"image":27218},{"width":301,"height":302},{"sys":27220,"fields":27223},{"id":27221,"createdAt":27222},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":27224,"slug":27225,"articleIntro":27224,"category":27226},"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",[27227],{"metadata":27228,"sys":27231,"fields":27238},{"tags":27229,"concepts":27230},[],[],{"space":27232,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27234,"publishedVersion":252,"revision":59,"contentType":27236,"locale":27},{"sys":27233},{"type":12,"linkType":13,"id":14},{"sys":27235},{"id":20,"type":12,"linkType":21},{"sys":27237},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27239,"metaTitle":262,"metaDescription":263,"mainTitle":27240,"subtitle":282,"heroImage":27255,"ctaButton":305,"ctaLink":306},[261],{"data":27241,"content":27242,"nodeType":71},{},[27243,27249],{"data":27244,"content":27245,"nodeType":274},{},[27246],{"data":27247,"marks":27248,"value":273,"nodeType":79},{},[],{"data":27250,"content":27251,"nodeType":84},{},[27252],{"data":27253,"marks":27254,"value":281,"nodeType":79},{},[],{"metadata":27256,"sys":27259,"fields":27264},{"tags":27257,"concepts":27258},[],[],{"space":27260,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27262,"publishedVersion":59,"revision":22,"locale":27},{"sys":27261},{"type":12,"linkType":13,"id":14},{"sys":27263},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27265},{"url":297,"details":27266,"fileName":303,"contentType":304},{"size":299,"image":27267},{"width":301,"height":302},{"sys":27269,"fields":27272},{"id":27270,"createdAt":27271},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":27273,"slug":27274,"articleIntro":27273,"category":27275},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[27276],{"metadata":27277,"sys":27280,"fields":27287},{"tags":27278,"concepts":27279},[],[],{"space":27281,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27283,"publishedVersion":252,"revision":59,"contentType":27285,"locale":27},{"sys":27282},{"type":12,"linkType":13,"id":14},{"sys":27284},{"id":20,"type":12,"linkType":21},{"sys":27286},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27288,"metaTitle":262,"metaDescription":263,"mainTitle":27289,"subtitle":282,"heroImage":27304,"ctaButton":305,"ctaLink":306},[261],{"data":27290,"content":27291,"nodeType":71},{},[27292,27298],{"data":27293,"content":27294,"nodeType":274},{},[27295],{"data":27296,"marks":27297,"value":273,"nodeType":79},{},[],{"data":27299,"content":27300,"nodeType":84},{},[27301],{"data":27302,"marks":27303,"value":281,"nodeType":79},{},[],{"metadata":27305,"sys":27308,"fields":27313},{"tags":27306,"concepts":27307},[],[],{"space":27309,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27311,"publishedVersion":59,"revision":22,"locale":27},{"sys":27310},{"type":12,"linkType":13,"id":14},{"sys":27312},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27314},{"url":297,"details":27315,"fileName":303,"contentType":304},{"size":299,"image":27316},{"width":301,"height":302},{"sys":27318,"fields":27321},{"id":27319,"createdAt":27320},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":27322,"slug":27323,"articleIntro":27322,"category":27324},"475 - Comptes d'attente","compte-475-comptes-d-attente",[27325],{"metadata":27326,"sys":27329,"fields":27336},{"tags":27327,"concepts":27328},[],[],{"space":27330,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27332,"publishedVersion":252,"revision":59,"contentType":27334,"locale":27},{"sys":27331},{"type":12,"linkType":13,"id":14},{"sys":27333},{"id":20,"type":12,"linkType":21},{"sys":27335},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27337,"metaTitle":262,"metaDescription":263,"mainTitle":27338,"subtitle":282,"heroImage":27353,"ctaButton":305,"ctaLink":306},[261],{"data":27339,"content":27340,"nodeType":71},{},[27341,27347],{"data":27342,"content":27343,"nodeType":274},{},[27344],{"data":27345,"marks":27346,"value":273,"nodeType":79},{},[],{"data":27348,"content":27349,"nodeType":84},{},[27350],{"data":27351,"marks":27352,"value":281,"nodeType":79},{},[],{"metadata":27354,"sys":27357,"fields":27362},{"tags":27355,"concepts":27356},[],[],{"space":27358,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27360,"publishedVersion":59,"revision":22,"locale":27},{"sys":27359},{"type":12,"linkType":13,"id":14},{"sys":27361},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27363},{"url":297,"details":27364,"fileName":303,"contentType":304},{"size":299,"image":27365},{"width":301,"height":302},{"sys":27367,"fields":27370},{"id":27368,"createdAt":27369},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":27371,"slug":27372,"articleIntro":27371,"category":27373},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[27374],{"metadata":27375,"sys":27378,"fields":27385},{"tags":27376,"concepts":27377},[],[],{"space":27379,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27381,"publishedVersion":252,"revision":59,"contentType":27383,"locale":27},{"sys":27380},{"type":12,"linkType":13,"id":14},{"sys":27382},{"id":20,"type":12,"linkType":21},{"sys":27384},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27386,"metaTitle":262,"metaDescription":263,"mainTitle":27387,"subtitle":282,"heroImage":27402,"ctaButton":305,"ctaLink":306},[261],{"data":27388,"content":27389,"nodeType":71},{},[27390,27396],{"data":27391,"content":27392,"nodeType":274},{},[27393],{"data":27394,"marks":27395,"value":273,"nodeType":79},{},[],{"data":27397,"content":27398,"nodeType":84},{},[27399],{"data":27400,"marks":27401,"value":281,"nodeType":79},{},[],{"metadata":27403,"sys":27406,"fields":27411},{"tags":27404,"concepts":27405},[],[],{"space":27407,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27409,"publishedVersion":59,"revision":22,"locale":27},{"sys":27408},{"type":12,"linkType":13,"id":14},{"sys":27410},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27412},{"url":297,"details":27413,"fileName":303,"contentType":304},{"size":299,"image":27414},{"width":301,"height":302},{"sys":27416,"fields":27419},{"id":27417,"createdAt":27418},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":27420,"slug":27421,"articleIntro":27420,"category":27422},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[27423],{"metadata":27424,"sys":27427,"fields":27434},{"tags":27425,"concepts":27426},[],[],{"space":27428,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27430,"publishedVersion":252,"revision":59,"contentType":27432,"locale":27},{"sys":27429},{"type":12,"linkType":13,"id":14},{"sys":27431},{"id":20,"type":12,"linkType":21},{"sys":27433},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27435,"metaTitle":262,"metaDescription":263,"mainTitle":27436,"subtitle":282,"heroImage":27451,"ctaButton":305,"ctaLink":306},[261],{"data":27437,"content":27438,"nodeType":71},{},[27439,27445],{"data":27440,"content":27441,"nodeType":274},{},[27442],{"data":27443,"marks":27444,"value":273,"nodeType":79},{},[],{"data":27446,"content":27447,"nodeType":84},{},[27448],{"data":27449,"marks":27450,"value":281,"nodeType":79},{},[],{"metadata":27452,"sys":27455,"fields":27460},{"tags":27453,"concepts":27454},[],[],{"space":27456,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27458,"publishedVersion":59,"revision":22,"locale":27},{"sys":27457},{"type":12,"linkType":13,"id":14},{"sys":27459},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27461},{"url":297,"details":27462,"fileName":303,"contentType":304},{"size":299,"image":27463},{"width":301,"height":302},{"sys":27465,"fields":27468},{"id":27466,"createdAt":27467},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":27469,"slug":27470,"articleIntro":27469,"category":27471},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[27472],{"metadata":27473,"sys":27476,"fields":27483},{"tags":27474,"concepts":27475},[],[],{"space":27477,"id":247,"type":16,"createdAt":248,"updatedAt":249,"environment":27479,"publishedVersion":252,"revision":59,"contentType":27481,"locale":27},{"sys":27478},{"type":12,"linkType":13,"id":14},{"sys":27480},{"id":20,"type":12,"linkType":21},{"sys":27482},{"type":12,"linkType":25,"id":255},{"contentfulName":257,"modelCategoryName":258,"slug":259,"contentTypeSlug":27484,"metaTitle":262,"metaDescription":263,"mainTitle":27485,"subtitle":282,"heroImage":27500,"ctaButton":305,"ctaLink":306},[261],{"data":27486,"content":27487,"nodeType":71},{},[27488,27494],{"data":27489,"content":27490,"nodeType":274},{},[27491],{"data":27492,"marks":27493,"value":273,"nodeType":79},{},[],{"data":27495,"content":27496,"nodeType":84},{},[27497],{"data":27498,"marks":27499,"value":281,"nodeType":79},{},[],{"metadata":27501,"sys":27504,"fields":27509},{"tags":27502,"concepts":27503},[],[],{"space":27505,"id":290,"type":55,"createdAt":291,"updatedAt":291,"environment":27507,"publishedVersion":59,"revision":22,"locale":27},{"sys":27506},{"type":12,"linkType":13,"id":14},{"sys":27508},{"id":20,"type":12,"linkType":21},{"title":295,"description":281,"file":27510},{"url":297,"details":27511,"fileName":303,"contentType":304},{"size":299,"image":27512},{"width":301,"height":302},1780085316542]