[{"data":1,"prerenderedAt":27674},["ShallowReactive",2],{"tip-plan-comptable-compte-355-produits-finis":3,"plan-comptable-compte-355-produits-finis-similars":468},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-355-produits-finis",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","6d75pXRLLY65vQhQ8x00pr","Entry","2025-05-27T13:58:09.206Z","2025-06-03T09:52:38.534Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":399,"faq_structured_data":400,"category":401},"355 - Produits finis",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,184,191,198,205,239,246,253,260,359,366],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 355 - Produits finis",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les stocks de produits finis fabriqués par l'entreprise et destinés à la vente",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 355 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 355 - Produits finis est utilisé pour suivre et valoriser les stocks de produits qui ont atteint un stade d'achèvement définitif dans le cycle de production de l'entreprise et qui sont prêts à être commercialisés.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte fait partie de la classe 3 (Comptes de stocks et en-cours) et plus précisément de la subdivision 35 - Stocks de produits qui comprend :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 351 : Produits intermédiaires",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 355 : Produits finis",[],{},{"nodeType":121,"data":142,"content":143},{},[144,151],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Le compte 358 : Produits résiduels ou matières de récupération",[],{},{"nodeType":117,"data":152,"content":153},{},[154,164,174],{"nodeType":121,"data":155,"content":156},{},[157],{"nodeType":87,"data":158,"content":159},{},[160],{"nodeType":82,"value":161,"marks":162,"data":163},"3581 : Déchets",[],{},{"nodeType":121,"data":165,"content":166},{},[167],{"nodeType":87,"data":168,"content":169},{},[170],{"nodeType":82,"value":171,"marks":172,"data":173},"3585 : Rebuts",[],{},{"nodeType":121,"data":175,"content":176},{},[177],{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"3586 : Matières de récupération",[],{},{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Le compte 355 fonctionne comme un compte de magasin : il est débité des entrées en stock par le crédit du compte 7135 \"Variation des stocks de produits\" et crédité des sorties de stock par le débit de ce même compte 7135.",[],{},{"nodeType":95,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Quand utiliser le compte 355 ?",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Le compte 355 est utilisé dans les situations suivantes :",[],{},{"nodeType":206,"data":207,"content":208},"ordered-list",{},[209,219,229],{"nodeType":121,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"À la clôture de l'exercice : pour constater l'existence d'un stock de produits finis après inventaire physique. Le compte 355 est alors débité du montant du stock final par le crédit du compte 7135.",[],{},{"nodeType":121,"data":220,"content":221},{},[222],{"nodeType":87,"data":223,"content":224},{},[225],{"nodeType":82,"value":226,"marks":227,"data":228},"À l'ouverture de l'exercice suivant : pour annuler le stock initial. Le compte 355 est alors crédité du montant du stock initial par le débit du compte 7135.",[],{},{"nodeType":121,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"En cours d'exercice (si l'entreprise tient un inventaire permanent) : pour enregistrer les mouvements d'entrée et de sortie des produits finis.",[],{},{"nodeType":87,"data":240,"content":241},{},[242],{"nodeType":82,"value":243,"marks":244,"data":245},"Le compte 355 est particulièrement pertinent pour les entreprises industrielles ou artisanales qui fabriquent des produits destinés à la vente. Il permet de distinguer clairement ces produits finis des produits intermédiaires (compte 351) qui ne sont pas destinés à être vendus en l'état, et des produits résiduels (compte 358) qui sont des sous-produits de la fabrication.",[],{},{"nodeType":95,"data":247,"content":248},{},[249],{"nodeType":82,"value":250,"marks":251,"data":252},"Quels sont les impacts fiscaux du compte 355 ?",[],{},{"nodeType":87,"data":254,"content":255},{},[256],{"nodeType":82,"value":257,"marks":258,"data":259},"L'utilisation du compte 355 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":206,"data":261,"content":262},{},[263,306,339,349],{"nodeType":121,"data":264,"content":265},{},[266,273],{"nodeType":87,"data":267,"content":268},{},[269],{"nodeType":82,"value":270,"marks":271,"data":272},"Évaluation des stocks : Les produits finis doivent être valorisés à leur coût de production, qui comprend :",[],{},{"nodeType":117,"data":274,"content":275},{},[276,286,296],{"nodeType":121,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Les coûts d'acquisition des matières et fournitures utilisées",[],{},{"nodeType":121,"data":287,"content":288},{},[289],{"nodeType":87,"data":290,"content":291},{},[292],{"nodeType":82,"value":293,"marks":294,"data":295},"Les charges directes de production",[],{},{"nodeType":121,"data":297,"content":298},{},[299],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":305},"Une quote-part des charges indirectes de production",[],{},{"nodeType":121,"data":307,"content":308},{},[309,316],{"nodeType":87,"data":310,"content":311},{},[312],{"nodeType":82,"value":313,"marks":314,"data":315},"Impact sur le résultat fiscal : La variation des stocks de produits finis (compte 7135) influence directement le résultat de l'exercice :",[],{},{"nodeType":117,"data":317,"content":318},{},[319,329],{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Une augmentation du stock (débit 355/crédit 7135) augmente le résultat fiscal",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Une diminution du stock (débit 7135/crédit 355) diminue le résultat fiscal",[],{},{"nodeType":121,"data":340,"content":341},{},[342],{"nodeType":87,"data":343,"content":344},{},[345],{"nodeType":82,"value":346,"marks":347,"data":348},"Provisions pour dépréciation : Si la valeur actuelle des produits finis devient inférieure à leur coût de production (obsolescence, détérioration, baisse des prix de vente), une dépréciation doit être constatée au compte 395 \"Dépréciations des stocks de produits\". Cette provision est fiscalement déductible sous certaines conditions.",[],{},{"nodeType":121,"data":350,"content":351},{},[352],{"nodeType":87,"data":353,"content":354},{},[355],{"nodeType":82,"value":356,"marks":357,"data":358},"Justification d'inventaire : En cas de contrôle fiscal, l'entreprise doit pouvoir justifier l'existence et la valorisation des stocks de produits finis, d'où l'importance de réaliser un inventaire physique rigoureux.",[],{},{"nodeType":95,"data":360,"content":361},{},[362],{"nodeType":82,"value":363,"marks":364,"data":365},"3 point clés à retenir sur le compte 355",[],{},{"nodeType":117,"data":367,"content":368},{},[369,379,389],{"nodeType":121,"data":370,"content":371},{},[372],{"nodeType":87,"data":373,"content":374},{},[375],{"nodeType":82,"value":376,"marks":377,"data":378},"Le compte 355 enregistre uniquement les produits finis, c'est-à-dire les produits ayant atteint un stade d'achèvement définitif dans le cycle de production et destinés à être vendus en l'état.",[],{},{"nodeType":121,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"La valorisation des produits finis doit inclure l'ensemble des coûts de production (directs et indirects) mais exclut les frais de commercialisation et les frais financiers.",[],{},{"nodeType":121,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"La variation de stock de produits finis impacte directement le résultat de l'exercice via le compte 7135, permettant ainsi de rattacher les charges de production à l'exercice de vente des produits.",[],{},"compte-355-produits-finis",false,[402],{"metadata":403,"sys":406,"fields":418},{"tags":404,"concepts":405},[],[],{"space":407,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":412,"publishedVersion":414,"revision":62,"contentType":415,"locale":29},{"sys":408},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":413},{"id":21,"type":12,"linkType":22},24,{"sys":416},{"type":12,"linkType":27,"id":417},"category",{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":422,"metaTitle":424,"metaDescription":425,"mainTitle":426,"subtitle":443,"heroImage":444,"ctaButton":466,"ctaLink":467},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[423],"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":427,"content":428,"nodeType":74},{},[429,436],{"data":430,"content":431,"nodeType":78},{},[432],{"data":433,"marks":434,"value":435,"nodeType":82},{},[],"Plan comptable général",{"data":437,"content":438,"nodeType":87},{},[439],{"data":440,"marks":441,"value":442,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":445,"sys":448,"fields":455},{"tags":446,"concepts":447},[],[],{"space":449,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":453,"publishedVersion":62,"revision":44,"locale":29},{"sys":450},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":454},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":457},"Facturation",{"url":458,"details":459,"fileName":464,"contentType":465},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":460,"image":461},246703,{"width":462,"height":463},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[469,518,567,616,665,714,763,812,861,910,959,1008,1058,1107,1156,1205,1254,1303,1352,1401,1450,1499,1548,1597,1646,1695,1744,1793,1842,1891,1940,1989,2038,2087,2136,2185,2234,2283,2332,2381,2430,2479,2528,2577,2626,2675,2724,2773,2822,2871,2920,2969,3018,3067,3116,3165,3214,3263,3312,3361,3410,3459,3508,3557,3606,3655,3704,3753,3802,3851,3900,3949,3998,4047,4096,4145,4194,4243,4292,4341,4390,4439,4488,4537,4586,4635,4684,4733,4782,4831,4880,4929,4978,5027,5076,5125,5174,5223,5272,5321,5370,5419,5468,5517,5566,5615,5664,5713,5762,5811,5860,5909,5958,6007,6056,6105,6155,6204,6253,6302,6351,6400,6449,6498,6547,6596,6645,6694,6743,6792,6841,6890,6939,6988,7037,7086,7135,7184,7233,7282,7331,7381,7430,7479,7528,7577,7626,7675,7724,7773,7822,7871,7920,7969,8018,8067,8116,8165,8214,8264,8313,8362,8411,8460,8509,8558,8607,8656,8705,8754,8803,8852,8901,8950,8999,9048,9097,9146,9195,9244,9293,9342,9391,9440,9489,9538,9587,9636,9685,9734,9783,9832,9881,9930,9979,10028,10077,10126,10175,10224,10273,10322,10371,10420,10469,10518,10567,10616,10665,10714,10763,10812,10861,10910,10959,11008,11057,11107,11156,11205,11254,11303,11352,11401,11450,11500,11549,11594,11643,11692,11741,11791,11840,11889,11938,11987,12036,12085,12134,12183,12232,12281,12330,12379,12428,12477,12526,12576,12624,12673,12722,12771,12820,12869,12918,12967,13016,13065,13114,13163,13212,13261,13310,13359,13408,13457,13506,13555,13604,13653,13702,13751,13800,13849,13898,13947,13996,14045,14094,14143,14192,14241,14290,14339,14388,14438,14487,14536,14585,14634,14683,14732,14781,14830,14879,14928,14977,15026,15075,15124,15173,15222,15271,15320,15369,15418,15467,15516,15565,15614,15663,15712,15761,15810,15859,15908,15957,16006,16055,16104,16154,16203,16252,16301,16350,16399,16448,16497,16546,16595,16644,16693,16742,16791,16840,16889,16938,16987,17036,17085,17134,17183,17232,17281,17330,17379,17428,17477,17526,17575,17624,17673,17722,17771,17821,17871,17920,17969,18018,18067,18116,18165,18215,18264,18313,18362,18411,18460,18509,18558,18607,18656,18705,18754,18803,18852,18901,18950,18999,19048,19097,19146,19195,19244,19293,19342,19391,19440,19489,19538,19587,19636,19685,19734,19784,19833,19882,19931,19980,20029,20078,20127,20175,20224,20273,20322,20371,20420,20469,20518,20567,20616,20665,20715,20764,20814,20863,20912,20961,21010,21059,21108,21157,21206,21255,21304,21353,21402,21451,21500,21549,21598,21647,21696,21745,21794,21843,21892,21941,21990,22038,22087,22136,22185,22234,22283,22332,22381,22430,22479,22528,22577,22626,22675,22724,22773,22823,22872,22921,22970,23019,23068,23117,23166,23215,23264,23313,23362,23411,23460,23509,23558,23607,23656,23705,23754,23803,23852,23901,23950,23999,24048,24097,24146,24195,24244,24293,24342,24392,24441,24490,24538,24587,24637,24686,24735,24784,24833,24882,24931,24980,25028,25077,25126,25175,25224,25273,25322,25371,25420,25469,25518,25567,25616,25665,25714,25763,25812,25861,25910,25959,26008,26057,26106,26155,26204,26254,26303,26352,26401,26450,26499,26548,26597,26646,26695,26744,26793,26842,26891,26940,26989,27038,27086,27135,27184,27233,27282,27331,27380,27429,27478,27527,27576,27625],{"sys":470,"fields":473},{"id":471,"createdAt":472},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":474,"slug":475,"articleIntro":-1,"category":476},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[477],{"metadata":478,"sys":481,"fields":488},{"tags":479,"concepts":480},[],[],{"space":482,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":484,"publishedVersion":414,"revision":62,"contentType":486,"locale":29},{"sys":483},{"type":12,"linkType":13,"id":14},{"sys":485},{"id":21,"type":12,"linkType":22},{"sys":487},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":489,"metaTitle":424,"metaDescription":425,"mainTitle":490,"subtitle":443,"heroImage":505,"ctaButton":466,"ctaLink":467},[423],{"data":491,"content":492,"nodeType":74},{},[493,499],{"data":494,"content":495,"nodeType":78},{},[496],{"data":497,"marks":498,"value":435,"nodeType":82},{},[],{"data":500,"content":501,"nodeType":87},{},[502],{"data":503,"marks":504,"value":442,"nodeType":82},{},[],{"metadata":506,"sys":509,"fields":514},{"tags":507,"concepts":508},[],[],{"space":510,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":512,"publishedVersion":62,"revision":44,"locale":29},{"sys":511},{"type":12,"linkType":13,"id":14},{"sys":513},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":515},{"url":458,"details":516,"fileName":464,"contentType":465},{"size":460,"image":517},{"width":462,"height":463},{"sys":519,"fields":522},{"id":520,"createdAt":521},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":523,"slug":524,"articleIntro":523,"category":525},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[526],{"metadata":527,"sys":530,"fields":537},{"tags":528,"concepts":529},[],[],{"space":531,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":533,"publishedVersion":414,"revision":62,"contentType":535,"locale":29},{"sys":532},{"type":12,"linkType":13,"id":14},{"sys":534},{"id":21,"type":12,"linkType":22},{"sys":536},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":538,"metaTitle":424,"metaDescription":425,"mainTitle":539,"subtitle":443,"heroImage":554,"ctaButton":466,"ctaLink":467},[423],{"data":540,"content":541,"nodeType":74},{},[542,548],{"data":543,"content":544,"nodeType":78},{},[545],{"data":546,"marks":547,"value":435,"nodeType":82},{},[],{"data":549,"content":550,"nodeType":87},{},[551],{"data":552,"marks":553,"value":442,"nodeType":82},{},[],{"metadata":555,"sys":558,"fields":563},{"tags":556,"concepts":557},[],[],{"space":559,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":561,"publishedVersion":62,"revision":44,"locale":29},{"sys":560},{"type":12,"linkType":13,"id":14},{"sys":562},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":564},{"url":458,"details":565,"fileName":464,"contentType":465},{"size":460,"image":566},{"width":462,"height":463},{"sys":568,"fields":571},{"id":569,"createdAt":570},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":572,"slug":573,"articleIntro":572,"category":574},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[575],{"metadata":576,"sys":579,"fields":586},{"tags":577,"concepts":578},[],[],{"space":580,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":582,"publishedVersion":414,"revision":62,"contentType":584,"locale":29},{"sys":581},{"type":12,"linkType":13,"id":14},{"sys":583},{"id":21,"type":12,"linkType":22},{"sys":585},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":587,"metaTitle":424,"metaDescription":425,"mainTitle":588,"subtitle":443,"heroImage":603,"ctaButton":466,"ctaLink":467},[423],{"data":589,"content":590,"nodeType":74},{},[591,597],{"data":592,"content":593,"nodeType":78},{},[594],{"data":595,"marks":596,"value":435,"nodeType":82},{},[],{"data":598,"content":599,"nodeType":87},{},[600],{"data":601,"marks":602,"value":442,"nodeType":82},{},[],{"metadata":604,"sys":607,"fields":612},{"tags":605,"concepts":606},[],[],{"space":608,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":610,"publishedVersion":62,"revision":44,"locale":29},{"sys":609},{"type":12,"linkType":13,"id":14},{"sys":611},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":613},{"url":458,"details":614,"fileName":464,"contentType":465},{"size":460,"image":615},{"width":462,"height":463},{"sys":617,"fields":620},{"id":618,"createdAt":619},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":621,"slug":622,"articleIntro":621,"category":623},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[624],{"metadata":625,"sys":628,"fields":635},{"tags":626,"concepts":627},[],[],{"space":629,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":631,"publishedVersion":414,"revision":62,"contentType":633,"locale":29},{"sys":630},{"type":12,"linkType":13,"id":14},{"sys":632},{"id":21,"type":12,"linkType":22},{"sys":634},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":636,"metaTitle":424,"metaDescription":425,"mainTitle":637,"subtitle":443,"heroImage":652,"ctaButton":466,"ctaLink":467},[423],{"data":638,"content":639,"nodeType":74},{},[640,646],{"data":641,"content":642,"nodeType":78},{},[643],{"data":644,"marks":645,"value":435,"nodeType":82},{},[],{"data":647,"content":648,"nodeType":87},{},[649],{"data":650,"marks":651,"value":442,"nodeType":82},{},[],{"metadata":653,"sys":656,"fields":661},{"tags":654,"concepts":655},[],[],{"space":657,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":659,"publishedVersion":62,"revision":44,"locale":29},{"sys":658},{"type":12,"linkType":13,"id":14},{"sys":660},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":662},{"url":458,"details":663,"fileName":464,"contentType":465},{"size":460,"image":664},{"width":462,"height":463},{"sys":666,"fields":669},{"id":667,"createdAt":668},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":670,"slug":671,"articleIntro":670,"category":672},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[673],{"metadata":674,"sys":677,"fields":684},{"tags":675,"concepts":676},[],[],{"space":678,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":680,"publishedVersion":414,"revision":62,"contentType":682,"locale":29},{"sys":679},{"type":12,"linkType":13,"id":14},{"sys":681},{"id":21,"type":12,"linkType":22},{"sys":683},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":685,"metaTitle":424,"metaDescription":425,"mainTitle":686,"subtitle":443,"heroImage":701,"ctaButton":466,"ctaLink":467},[423],{"data":687,"content":688,"nodeType":74},{},[689,695],{"data":690,"content":691,"nodeType":78},{},[692],{"data":693,"marks":694,"value":435,"nodeType":82},{},[],{"data":696,"content":697,"nodeType":87},{},[698],{"data":699,"marks":700,"value":442,"nodeType":82},{},[],{"metadata":702,"sys":705,"fields":710},{"tags":703,"concepts":704},[],[],{"space":706,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":708,"publishedVersion":62,"revision":44,"locale":29},{"sys":707},{"type":12,"linkType":13,"id":14},{"sys":709},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":711},{"url":458,"details":712,"fileName":464,"contentType":465},{"size":460,"image":713},{"width":462,"height":463},{"sys":715,"fields":718},{"id":716,"createdAt":717},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":719,"slug":720,"articleIntro":719,"category":721},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[722],{"metadata":723,"sys":726,"fields":733},{"tags":724,"concepts":725},[],[],{"space":727,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":729,"publishedVersion":414,"revision":62,"contentType":731,"locale":29},{"sys":728},{"type":12,"linkType":13,"id":14},{"sys":730},{"id":21,"type":12,"linkType":22},{"sys":732},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":734,"metaTitle":424,"metaDescription":425,"mainTitle":735,"subtitle":443,"heroImage":750,"ctaButton":466,"ctaLink":467},[423],{"data":736,"content":737,"nodeType":74},{},[738,744],{"data":739,"content":740,"nodeType":78},{},[741],{"data":742,"marks":743,"value":435,"nodeType":82},{},[],{"data":745,"content":746,"nodeType":87},{},[747],{"data":748,"marks":749,"value":442,"nodeType":82},{},[],{"metadata":751,"sys":754,"fields":759},{"tags":752,"concepts":753},[],[],{"space":755,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":757,"publishedVersion":62,"revision":44,"locale":29},{"sys":756},{"type":12,"linkType":13,"id":14},{"sys":758},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":760},{"url":458,"details":761,"fileName":464,"contentType":465},{"size":460,"image":762},{"width":462,"height":463},{"sys":764,"fields":767},{"id":765,"createdAt":766},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":768,"slug":769,"articleIntro":768,"category":770},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[771],{"metadata":772,"sys":775,"fields":782},{"tags":773,"concepts":774},[],[],{"space":776,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":778,"publishedVersion":414,"revision":62,"contentType":780,"locale":29},{"sys":777},{"type":12,"linkType":13,"id":14},{"sys":779},{"id":21,"type":12,"linkType":22},{"sys":781},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":783,"metaTitle":424,"metaDescription":425,"mainTitle":784,"subtitle":443,"heroImage":799,"ctaButton":466,"ctaLink":467},[423],{"data":785,"content":786,"nodeType":74},{},[787,793],{"data":788,"content":789,"nodeType":78},{},[790],{"data":791,"marks":792,"value":435,"nodeType":82},{},[],{"data":794,"content":795,"nodeType":87},{},[796],{"data":797,"marks":798,"value":442,"nodeType":82},{},[],{"metadata":800,"sys":803,"fields":808},{"tags":801,"concepts":802},[],[],{"space":804,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":806,"publishedVersion":62,"revision":44,"locale":29},{"sys":805},{"type":12,"linkType":13,"id":14},{"sys":807},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":809},{"url":458,"details":810,"fileName":464,"contentType":465},{"size":460,"image":811},{"width":462,"height":463},{"sys":813,"fields":816},{"id":814,"createdAt":815},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":817,"slug":818,"articleIntro":817,"category":819},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[820],{"metadata":821,"sys":824,"fields":831},{"tags":822,"concepts":823},[],[],{"space":825,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":827,"publishedVersion":414,"revision":62,"contentType":829,"locale":29},{"sys":826},{"type":12,"linkType":13,"id":14},{"sys":828},{"id":21,"type":12,"linkType":22},{"sys":830},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":832,"metaTitle":424,"metaDescription":425,"mainTitle":833,"subtitle":443,"heroImage":848,"ctaButton":466,"ctaLink":467},[423],{"data":834,"content":835,"nodeType":74},{},[836,842],{"data":837,"content":838,"nodeType":78},{},[839],{"data":840,"marks":841,"value":435,"nodeType":82},{},[],{"data":843,"content":844,"nodeType":87},{},[845],{"data":846,"marks":847,"value":442,"nodeType":82},{},[],{"metadata":849,"sys":852,"fields":857},{"tags":850,"concepts":851},[],[],{"space":853,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":855,"publishedVersion":62,"revision":44,"locale":29},{"sys":854},{"type":12,"linkType":13,"id":14},{"sys":856},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":858},{"url":458,"details":859,"fileName":464,"contentType":465},{"size":460,"image":860},{"width":462,"height":463},{"sys":862,"fields":865},{"id":863,"createdAt":864},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":866,"slug":867,"articleIntro":-1,"category":868},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[869],{"metadata":870,"sys":873,"fields":880},{"tags":871,"concepts":872},[],[],{"space":874,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":876,"publishedVersion":414,"revision":62,"contentType":878,"locale":29},{"sys":875},{"type":12,"linkType":13,"id":14},{"sys":877},{"id":21,"type":12,"linkType":22},{"sys":879},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":881,"metaTitle":424,"metaDescription":425,"mainTitle":882,"subtitle":443,"heroImage":897,"ctaButton":466,"ctaLink":467},[423],{"data":883,"content":884,"nodeType":74},{},[885,891],{"data":886,"content":887,"nodeType":78},{},[888],{"data":889,"marks":890,"value":435,"nodeType":82},{},[],{"data":892,"content":893,"nodeType":87},{},[894],{"data":895,"marks":896,"value":442,"nodeType":82},{},[],{"metadata":898,"sys":901,"fields":906},{"tags":899,"concepts":900},[],[],{"space":902,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":904,"publishedVersion":62,"revision":44,"locale":29},{"sys":903},{"type":12,"linkType":13,"id":14},{"sys":905},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":907},{"url":458,"details":908,"fileName":464,"contentType":465},{"size":460,"image":909},{"width":462,"height":463},{"sys":911,"fields":914},{"id":912,"createdAt":913},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":915,"slug":916,"articleIntro":915,"category":917},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[918],{"metadata":919,"sys":922,"fields":929},{"tags":920,"concepts":921},[],[],{"space":923,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":925,"publishedVersion":414,"revision":62,"contentType":927,"locale":29},{"sys":924},{"type":12,"linkType":13,"id":14},{"sys":926},{"id":21,"type":12,"linkType":22},{"sys":928},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":930,"metaTitle":424,"metaDescription":425,"mainTitle":931,"subtitle":443,"heroImage":946,"ctaButton":466,"ctaLink":467},[423],{"data":932,"content":933,"nodeType":74},{},[934,940],{"data":935,"content":936,"nodeType":78},{},[937],{"data":938,"marks":939,"value":435,"nodeType":82},{},[],{"data":941,"content":942,"nodeType":87},{},[943],{"data":944,"marks":945,"value":442,"nodeType":82},{},[],{"metadata":947,"sys":950,"fields":955},{"tags":948,"concepts":949},[],[],{"space":951,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":953,"publishedVersion":62,"revision":44,"locale":29},{"sys":952},{"type":12,"linkType":13,"id":14},{"sys":954},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":956},{"url":458,"details":957,"fileName":464,"contentType":465},{"size":460,"image":958},{"width":462,"height":463},{"sys":960,"fields":963},{"id":961,"createdAt":962},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":964,"slug":965,"articleIntro":964,"category":966},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[967],{"metadata":968,"sys":971,"fields":978},{"tags":969,"concepts":970},[],[],{"space":972,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":974,"publishedVersion":414,"revision":62,"contentType":976,"locale":29},{"sys":973},{"type":12,"linkType":13,"id":14},{"sys":975},{"id":21,"type":12,"linkType":22},{"sys":977},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":979,"metaTitle":424,"metaDescription":425,"mainTitle":980,"subtitle":443,"heroImage":995,"ctaButton":466,"ctaLink":467},[423],{"data":981,"content":982,"nodeType":74},{},[983,989],{"data":984,"content":985,"nodeType":78},{},[986],{"data":987,"marks":988,"value":435,"nodeType":82},{},[],{"data":990,"content":991,"nodeType":87},{},[992],{"data":993,"marks":994,"value":442,"nodeType":82},{},[],{"metadata":996,"sys":999,"fields":1004},{"tags":997,"concepts":998},[],[],{"space":1000,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1002,"publishedVersion":62,"revision":44,"locale":29},{"sys":1001},{"type":12,"linkType":13,"id":14},{"sys":1003},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1005},{"url":458,"details":1006,"fileName":464,"contentType":465},{"size":460,"image":1007},{"width":462,"height":463},{"sys":1009,"fields":1012},{"id":1010,"createdAt":1011},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":1013,"slug":1014,"articleIntro":1015,"category":1016},"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.",[1017],{"metadata":1018,"sys":1021,"fields":1028},{"tags":1019,"concepts":1020},[],[],{"space":1022,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1024,"publishedVersion":414,"revision":62,"contentType":1026,"locale":29},{"sys":1023},{"type":12,"linkType":13,"id":14},{"sys":1025},{"id":21,"type":12,"linkType":22},{"sys":1027},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1029,"metaTitle":424,"metaDescription":425,"mainTitle":1030,"subtitle":443,"heroImage":1045,"ctaButton":466,"ctaLink":467},[423],{"data":1031,"content":1032,"nodeType":74},{},[1033,1039],{"data":1034,"content":1035,"nodeType":78},{},[1036],{"data":1037,"marks":1038,"value":435,"nodeType":82},{},[],{"data":1040,"content":1041,"nodeType":87},{},[1042],{"data":1043,"marks":1044,"value":442,"nodeType":82},{},[],{"metadata":1046,"sys":1049,"fields":1054},{"tags":1047,"concepts":1048},[],[],{"space":1050,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1052,"publishedVersion":62,"revision":44,"locale":29},{"sys":1051},{"type":12,"linkType":13,"id":14},{"sys":1053},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1055},{"url":458,"details":1056,"fileName":464,"contentType":465},{"size":460,"image":1057},{"width":462,"height":463},{"sys":1059,"fields":1062},{"id":1060,"createdAt":1061},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":1063,"slug":1064,"articleIntro":1063,"category":1065},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[1066],{"metadata":1067,"sys":1070,"fields":1077},{"tags":1068,"concepts":1069},[],[],{"space":1071,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1073,"publishedVersion":414,"revision":62,"contentType":1075,"locale":29},{"sys":1072},{"type":12,"linkType":13,"id":14},{"sys":1074},{"id":21,"type":12,"linkType":22},{"sys":1076},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1078,"metaTitle":424,"metaDescription":425,"mainTitle":1079,"subtitle":443,"heroImage":1094,"ctaButton":466,"ctaLink":467},[423],{"data":1080,"content":1081,"nodeType":74},{},[1082,1088],{"data":1083,"content":1084,"nodeType":78},{},[1085],{"data":1086,"marks":1087,"value":435,"nodeType":82},{},[],{"data":1089,"content":1090,"nodeType":87},{},[1091],{"data":1092,"marks":1093,"value":442,"nodeType":82},{},[],{"metadata":1095,"sys":1098,"fields":1103},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1101,"publishedVersion":62,"revision":44,"locale":29},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1104},{"url":458,"details":1105,"fileName":464,"contentType":465},{"size":460,"image":1106},{"width":462,"height":463},{"sys":1108,"fields":1111},{"id":1109,"createdAt":1110},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":1112,"slug":1113,"articleIntro":-1,"category":1114},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[1115],{"metadata":1116,"sys":1119,"fields":1126},{"tags":1117,"concepts":1118},[],[],{"space":1120,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1122,"publishedVersion":414,"revision":62,"contentType":1124,"locale":29},{"sys":1121},{"type":12,"linkType":13,"id":14},{"sys":1123},{"id":21,"type":12,"linkType":22},{"sys":1125},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1127,"metaTitle":424,"metaDescription":425,"mainTitle":1128,"subtitle":443,"heroImage":1143,"ctaButton":466,"ctaLink":467},[423],{"data":1129,"content":1130,"nodeType":74},{},[1131,1137],{"data":1132,"content":1133,"nodeType":78},{},[1134],{"data":1135,"marks":1136,"value":435,"nodeType":82},{},[],{"data":1138,"content":1139,"nodeType":87},{},[1140],{"data":1141,"marks":1142,"value":442,"nodeType":82},{},[],{"metadata":1144,"sys":1147,"fields":1152},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1150,"publishedVersion":62,"revision":44,"locale":29},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1153},{"url":458,"details":1154,"fileName":464,"contentType":465},{"size":460,"image":1155},{"width":462,"height":463},{"sys":1157,"fields":1160},{"id":1158,"createdAt":1159},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":1161,"slug":1162,"articleIntro":-1,"category":1163},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[1164],{"metadata":1165,"sys":1168,"fields":1175},{"tags":1166,"concepts":1167},[],[],{"space":1169,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1171,"publishedVersion":414,"revision":62,"contentType":1173,"locale":29},{"sys":1170},{"type":12,"linkType":13,"id":14},{"sys":1172},{"id":21,"type":12,"linkType":22},{"sys":1174},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1176,"metaTitle":424,"metaDescription":425,"mainTitle":1177,"subtitle":443,"heroImage":1192,"ctaButton":466,"ctaLink":467},[423],{"data":1178,"content":1179,"nodeType":74},{},[1180,1186],{"data":1181,"content":1182,"nodeType":78},{},[1183],{"data":1184,"marks":1185,"value":435,"nodeType":82},{},[],{"data":1187,"content":1188,"nodeType":87},{},[1189],{"data":1190,"marks":1191,"value":442,"nodeType":82},{},[],{"metadata":1193,"sys":1196,"fields":1201},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1199,"publishedVersion":62,"revision":44,"locale":29},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1202},{"url":458,"details":1203,"fileName":464,"contentType":465},{"size":460,"image":1204},{"width":462,"height":463},{"sys":1206,"fields":1209},{"id":1207,"createdAt":1208},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":1210,"slug":1211,"articleIntro":-1,"category":1212},"Compte 512 - Banques","compte-512-banques",[1213],{"metadata":1214,"sys":1217,"fields":1224},{"tags":1215,"concepts":1216},[],[],{"space":1218,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1220,"publishedVersion":414,"revision":62,"contentType":1222,"locale":29},{"sys":1219},{"type":12,"linkType":13,"id":14},{"sys":1221},{"id":21,"type":12,"linkType":22},{"sys":1223},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1225,"metaTitle":424,"metaDescription":425,"mainTitle":1226,"subtitle":443,"heroImage":1241,"ctaButton":466,"ctaLink":467},[423],{"data":1227,"content":1228,"nodeType":74},{},[1229,1235],{"data":1230,"content":1231,"nodeType":78},{},[1232],{"data":1233,"marks":1234,"value":435,"nodeType":82},{},[],{"data":1236,"content":1237,"nodeType":87},{},[1238],{"data":1239,"marks":1240,"value":442,"nodeType":82},{},[],{"metadata":1242,"sys":1245,"fields":1250},{"tags":1243,"concepts":1244},[],[],{"space":1246,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1248,"publishedVersion":62,"revision":44,"locale":29},{"sys":1247},{"type":12,"linkType":13,"id":14},{"sys":1249},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1251},{"url":458,"details":1252,"fileName":464,"contentType":465},{"size":460,"image":1253},{"width":462,"height":463},{"sys":1255,"fields":1258},{"id":1256,"createdAt":1257},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":1259,"slug":1260,"articleIntro":1259,"category":1261},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[1262],{"metadata":1263,"sys":1266,"fields":1273},{"tags":1264,"concepts":1265},[],[],{"space":1267,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1269,"publishedVersion":414,"revision":62,"contentType":1271,"locale":29},{"sys":1268},{"type":12,"linkType":13,"id":14},{"sys":1270},{"id":21,"type":12,"linkType":22},{"sys":1272},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1274,"metaTitle":424,"metaDescription":425,"mainTitle":1275,"subtitle":443,"heroImage":1290,"ctaButton":466,"ctaLink":467},[423],{"data":1276,"content":1277,"nodeType":74},{},[1278,1284],{"data":1279,"content":1280,"nodeType":78},{},[1281],{"data":1282,"marks":1283,"value":435,"nodeType":82},{},[],{"data":1285,"content":1286,"nodeType":87},{},[1287],{"data":1288,"marks":1289,"value":442,"nodeType":82},{},[],{"metadata":1291,"sys":1294,"fields":1299},{"tags":1292,"concepts":1293},[],[],{"space":1295,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1297,"publishedVersion":62,"revision":44,"locale":29},{"sys":1296},{"type":12,"linkType":13,"id":14},{"sys":1298},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1300},{"url":458,"details":1301,"fileName":464,"contentType":465},{"size":460,"image":1302},{"width":462,"height":463},{"sys":1304,"fields":1307},{"id":1305,"createdAt":1306},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":1308,"slug":1309,"articleIntro":1308,"category":1310},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[1311],{"metadata":1312,"sys":1315,"fields":1322},{"tags":1313,"concepts":1314},[],[],{"space":1316,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1318,"publishedVersion":414,"revision":62,"contentType":1320,"locale":29},{"sys":1317},{"type":12,"linkType":13,"id":14},{"sys":1319},{"id":21,"type":12,"linkType":22},{"sys":1321},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1323,"metaTitle":424,"metaDescription":425,"mainTitle":1324,"subtitle":443,"heroImage":1339,"ctaButton":466,"ctaLink":467},[423],{"data":1325,"content":1326,"nodeType":74},{},[1327,1333],{"data":1328,"content":1329,"nodeType":78},{},[1330],{"data":1331,"marks":1332,"value":435,"nodeType":82},{},[],{"data":1334,"content":1335,"nodeType":87},{},[1336],{"data":1337,"marks":1338,"value":442,"nodeType":82},{},[],{"metadata":1340,"sys":1343,"fields":1348},{"tags":1341,"concepts":1342},[],[],{"space":1344,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1346,"publishedVersion":62,"revision":44,"locale":29},{"sys":1345},{"type":12,"linkType":13,"id":14},{"sys":1347},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1349},{"url":458,"details":1350,"fileName":464,"contentType":465},{"size":460,"image":1351},{"width":462,"height":463},{"sys":1353,"fields":1356},{"id":1354,"createdAt":1355},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":1357,"slug":1358,"articleIntro":1357,"category":1359},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[1360],{"metadata":1361,"sys":1364,"fields":1371},{"tags":1362,"concepts":1363},[],[],{"space":1365,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1367,"publishedVersion":414,"revision":62,"contentType":1369,"locale":29},{"sys":1366},{"type":12,"linkType":13,"id":14},{"sys":1368},{"id":21,"type":12,"linkType":22},{"sys":1370},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1372,"metaTitle":424,"metaDescription":425,"mainTitle":1373,"subtitle":443,"heroImage":1388,"ctaButton":466,"ctaLink":467},[423],{"data":1374,"content":1375,"nodeType":74},{},[1376,1382],{"data":1377,"content":1378,"nodeType":78},{},[1379],{"data":1380,"marks":1381,"value":435,"nodeType":82},{},[],{"data":1383,"content":1384,"nodeType":87},{},[1385],{"data":1386,"marks":1387,"value":442,"nodeType":82},{},[],{"metadata":1389,"sys":1392,"fields":1397},{"tags":1390,"concepts":1391},[],[],{"space":1393,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1395,"publishedVersion":62,"revision":44,"locale":29},{"sys":1394},{"type":12,"linkType":13,"id":14},{"sys":1396},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1398},{"url":458,"details":1399,"fileName":464,"contentType":465},{"size":460,"image":1400},{"width":462,"height":463},{"sys":1402,"fields":1405},{"id":1403,"createdAt":1404},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1406,"slug":1407,"articleIntro":-1,"category":1408},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1409],{"metadata":1410,"sys":1413,"fields":1420},{"tags":1411,"concepts":1412},[],[],{"space":1414,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1416,"publishedVersion":414,"revision":62,"contentType":1418,"locale":29},{"sys":1415},{"type":12,"linkType":13,"id":14},{"sys":1417},{"id":21,"type":12,"linkType":22},{"sys":1419},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1421,"metaTitle":424,"metaDescription":425,"mainTitle":1422,"subtitle":443,"heroImage":1437,"ctaButton":466,"ctaLink":467},[423],{"data":1423,"content":1424,"nodeType":74},{},[1425,1431],{"data":1426,"content":1427,"nodeType":78},{},[1428],{"data":1429,"marks":1430,"value":435,"nodeType":82},{},[],{"data":1432,"content":1433,"nodeType":87},{},[1434],{"data":1435,"marks":1436,"value":442,"nodeType":82},{},[],{"metadata":1438,"sys":1441,"fields":1446},{"tags":1439,"concepts":1440},[],[],{"space":1442,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1444,"publishedVersion":62,"revision":44,"locale":29},{"sys":1443},{"type":12,"linkType":13,"id":14},{"sys":1445},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1447},{"url":458,"details":1448,"fileName":464,"contentType":465},{"size":460,"image":1449},{"width":462,"height":463},{"sys":1451,"fields":1454},{"id":1452,"createdAt":1453},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":1455,"slug":1456,"articleIntro":1455,"category":1457},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[1458],{"metadata":1459,"sys":1462,"fields":1469},{"tags":1460,"concepts":1461},[],[],{"space":1463,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1465,"publishedVersion":414,"revision":62,"contentType":1467,"locale":29},{"sys":1464},{"type":12,"linkType":13,"id":14},{"sys":1466},{"id":21,"type":12,"linkType":22},{"sys":1468},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1470,"metaTitle":424,"metaDescription":425,"mainTitle":1471,"subtitle":443,"heroImage":1486,"ctaButton":466,"ctaLink":467},[423],{"data":1472,"content":1473,"nodeType":74},{},[1474,1480],{"data":1475,"content":1476,"nodeType":78},{},[1477],{"data":1478,"marks":1479,"value":435,"nodeType":82},{},[],{"data":1481,"content":1482,"nodeType":87},{},[1483],{"data":1484,"marks":1485,"value":442,"nodeType":82},{},[],{"metadata":1487,"sys":1490,"fields":1495},{"tags":1488,"concepts":1489},[],[],{"space":1491,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1493,"publishedVersion":62,"revision":44,"locale":29},{"sys":1492},{"type":12,"linkType":13,"id":14},{"sys":1494},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1496},{"url":458,"details":1497,"fileName":464,"contentType":465},{"size":460,"image":1498},{"width":462,"height":463},{"sys":1500,"fields":1503},{"id":1501,"createdAt":1502},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":1504,"slug":1505,"articleIntro":-1,"category":1506},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[1507],{"metadata":1508,"sys":1511,"fields":1518},{"tags":1509,"concepts":1510},[],[],{"space":1512,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1514,"publishedVersion":414,"revision":62,"contentType":1516,"locale":29},{"sys":1513},{"type":12,"linkType":13,"id":14},{"sys":1515},{"id":21,"type":12,"linkType":22},{"sys":1517},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1519,"metaTitle":424,"metaDescription":425,"mainTitle":1520,"subtitle":443,"heroImage":1535,"ctaButton":466,"ctaLink":467},[423],{"data":1521,"content":1522,"nodeType":74},{},[1523,1529],{"data":1524,"content":1525,"nodeType":78},{},[1526],{"data":1527,"marks":1528,"value":435,"nodeType":82},{},[],{"data":1530,"content":1531,"nodeType":87},{},[1532],{"data":1533,"marks":1534,"value":442,"nodeType":82},{},[],{"metadata":1536,"sys":1539,"fields":1544},{"tags":1537,"concepts":1538},[],[],{"space":1540,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1542,"publishedVersion":62,"revision":44,"locale":29},{"sys":1541},{"type":12,"linkType":13,"id":14},{"sys":1543},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1545},{"url":458,"details":1546,"fileName":464,"contentType":465},{"size":460,"image":1547},{"width":462,"height":463},{"sys":1549,"fields":1552},{"id":1550,"createdAt":1551},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":1553,"slug":1554,"articleIntro":1553,"category":1555},"2751 - Dépôts","compte-2751-depots",[1556],{"metadata":1557,"sys":1560,"fields":1567},{"tags":1558,"concepts":1559},[],[],{"space":1561,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1563,"publishedVersion":414,"revision":62,"contentType":1565,"locale":29},{"sys":1562},{"type":12,"linkType":13,"id":14},{"sys":1564},{"id":21,"type":12,"linkType":22},{"sys":1566},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1568,"metaTitle":424,"metaDescription":425,"mainTitle":1569,"subtitle":443,"heroImage":1584,"ctaButton":466,"ctaLink":467},[423],{"data":1570,"content":1571,"nodeType":74},{},[1572,1578],{"data":1573,"content":1574,"nodeType":78},{},[1575],{"data":1576,"marks":1577,"value":435,"nodeType":82},{},[],{"data":1579,"content":1580,"nodeType":87},{},[1581],{"data":1582,"marks":1583,"value":442,"nodeType":82},{},[],{"metadata":1585,"sys":1588,"fields":1593},{"tags":1586,"concepts":1587},[],[],{"space":1589,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1591,"publishedVersion":62,"revision":44,"locale":29},{"sys":1590},{"type":12,"linkType":13,"id":14},{"sys":1592},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1594},{"url":458,"details":1595,"fileName":464,"contentType":465},{"size":460,"image":1596},{"width":462,"height":463},{"sys":1598,"fields":1601},{"id":1599,"createdAt":1600},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":1602,"slug":1603,"articleIntro":-1,"category":1604},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[1605],{"metadata":1606,"sys":1609,"fields":1616},{"tags":1607,"concepts":1608},[],[],{"space":1610,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1612,"publishedVersion":414,"revision":62,"contentType":1614,"locale":29},{"sys":1611},{"type":12,"linkType":13,"id":14},{"sys":1613},{"id":21,"type":12,"linkType":22},{"sys":1615},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1617,"metaTitle":424,"metaDescription":425,"mainTitle":1618,"subtitle":443,"heroImage":1633,"ctaButton":466,"ctaLink":467},[423],{"data":1619,"content":1620,"nodeType":74},{},[1621,1627],{"data":1622,"content":1623,"nodeType":78},{},[1624],{"data":1625,"marks":1626,"value":435,"nodeType":82},{},[],{"data":1628,"content":1629,"nodeType":87},{},[1630],{"data":1631,"marks":1632,"value":442,"nodeType":82},{},[],{"metadata":1634,"sys":1637,"fields":1642},{"tags":1635,"concepts":1636},[],[],{"space":1638,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1640,"publishedVersion":62,"revision":44,"locale":29},{"sys":1639},{"type":12,"linkType":13,"id":14},{"sys":1641},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1643},{"url":458,"details":1644,"fileName":464,"contentType":465},{"size":460,"image":1645},{"width":462,"height":463},{"sys":1647,"fields":1650},{"id":1648,"createdAt":1649},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":1651,"slug":1652,"articleIntro":1651,"category":1653},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[1654],{"metadata":1655,"sys":1658,"fields":1665},{"tags":1656,"concepts":1657},[],[],{"space":1659,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1661,"publishedVersion":414,"revision":62,"contentType":1663,"locale":29},{"sys":1660},{"type":12,"linkType":13,"id":14},{"sys":1662},{"id":21,"type":12,"linkType":22},{"sys":1664},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1666,"metaTitle":424,"metaDescription":425,"mainTitle":1667,"subtitle":443,"heroImage":1682,"ctaButton":466,"ctaLink":467},[423],{"data":1668,"content":1669,"nodeType":74},{},[1670,1676],{"data":1671,"content":1672,"nodeType":78},{},[1673],{"data":1674,"marks":1675,"value":435,"nodeType":82},{},[],{"data":1677,"content":1678,"nodeType":87},{},[1679],{"data":1680,"marks":1681,"value":442,"nodeType":82},{},[],{"metadata":1683,"sys":1686,"fields":1691},{"tags":1684,"concepts":1685},[],[],{"space":1687,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1689,"publishedVersion":62,"revision":44,"locale":29},{"sys":1688},{"type":12,"linkType":13,"id":14},{"sys":1690},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1692},{"url":458,"details":1693,"fileName":464,"contentType":465},{"size":460,"image":1694},{"width":462,"height":463},{"sys":1696,"fields":1699},{"id":1697,"createdAt":1698},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":1700,"slug":1701,"articleIntro":-1,"category":1702},"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",[1703],{"metadata":1704,"sys":1707,"fields":1714},{"tags":1705,"concepts":1706},[],[],{"space":1708,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1710,"publishedVersion":414,"revision":62,"contentType":1712,"locale":29},{"sys":1709},{"type":12,"linkType":13,"id":14},{"sys":1711},{"id":21,"type":12,"linkType":22},{"sys":1713},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1715,"metaTitle":424,"metaDescription":425,"mainTitle":1716,"subtitle":443,"heroImage":1731,"ctaButton":466,"ctaLink":467},[423],{"data":1717,"content":1718,"nodeType":74},{},[1719,1725],{"data":1720,"content":1721,"nodeType":78},{},[1722],{"data":1723,"marks":1724,"value":435,"nodeType":82},{},[],{"data":1726,"content":1727,"nodeType":87},{},[1728],{"data":1729,"marks":1730,"value":442,"nodeType":82},{},[],{"metadata":1732,"sys":1735,"fields":1740},{"tags":1733,"concepts":1734},[],[],{"space":1736,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1738,"publishedVersion":62,"revision":44,"locale":29},{"sys":1737},{"type":12,"linkType":13,"id":14},{"sys":1739},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1741},{"url":458,"details":1742,"fileName":464,"contentType":465},{"size":460,"image":1743},{"width":462,"height":463},{"sys":1745,"fields":1748},{"id":1746,"createdAt":1747},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":1749,"slug":1750,"articleIntro":1749,"category":1751},"Compte 58 - Virements internes","compte-58-virements-internes",[1752],{"metadata":1753,"sys":1756,"fields":1763},{"tags":1754,"concepts":1755},[],[],{"space":1757,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1759,"publishedVersion":414,"revision":62,"contentType":1761,"locale":29},{"sys":1758},{"type":12,"linkType":13,"id":14},{"sys":1760},{"id":21,"type":12,"linkType":22},{"sys":1762},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1764,"metaTitle":424,"metaDescription":425,"mainTitle":1765,"subtitle":443,"heroImage":1780,"ctaButton":466,"ctaLink":467},[423],{"data":1766,"content":1767,"nodeType":74},{},[1768,1774],{"data":1769,"content":1770,"nodeType":78},{},[1771],{"data":1772,"marks":1773,"value":435,"nodeType":82},{},[],{"data":1775,"content":1776,"nodeType":87},{},[1777],{"data":1778,"marks":1779,"value":442,"nodeType":82},{},[],{"metadata":1781,"sys":1784,"fields":1789},{"tags":1782,"concepts":1783},[],[],{"space":1785,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1787,"publishedVersion":62,"revision":44,"locale":29},{"sys":1786},{"type":12,"linkType":13,"id":14},{"sys":1788},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1790},{"url":458,"details":1791,"fileName":464,"contentType":465},{"size":460,"image":1792},{"width":462,"height":463},{"sys":1794,"fields":1797},{"id":1795,"createdAt":1796},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":1798,"slug":1799,"articleIntro":1798,"category":1800},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[1801],{"metadata":1802,"sys":1805,"fields":1812},{"tags":1803,"concepts":1804},[],[],{"space":1806,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1808,"publishedVersion":414,"revision":62,"contentType":1810,"locale":29},{"sys":1807},{"type":12,"linkType":13,"id":14},{"sys":1809},{"id":21,"type":12,"linkType":22},{"sys":1811},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1813,"metaTitle":424,"metaDescription":425,"mainTitle":1814,"subtitle":443,"heroImage":1829,"ctaButton":466,"ctaLink":467},[423],{"data":1815,"content":1816,"nodeType":74},{},[1817,1823],{"data":1818,"content":1819,"nodeType":78},{},[1820],{"data":1821,"marks":1822,"value":435,"nodeType":82},{},[],{"data":1824,"content":1825,"nodeType":87},{},[1826],{"data":1827,"marks":1828,"value":442,"nodeType":82},{},[],{"metadata":1830,"sys":1833,"fields":1838},{"tags":1831,"concepts":1832},[],[],{"space":1834,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1836,"publishedVersion":62,"revision":44,"locale":29},{"sys":1835},{"type":12,"linkType":13,"id":14},{"sys":1837},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1839},{"url":458,"details":1840,"fileName":464,"contentType":465},{"size":460,"image":1841},{"width":462,"height":463},{"sys":1843,"fields":1846},{"id":1844,"createdAt":1845},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":1847,"slug":1848,"articleIntro":1847,"category":1849},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[1850],{"metadata":1851,"sys":1854,"fields":1861},{"tags":1852,"concepts":1853},[],[],{"space":1855,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1857,"publishedVersion":414,"revision":62,"contentType":1859,"locale":29},{"sys":1856},{"type":12,"linkType":13,"id":14},{"sys":1858},{"id":21,"type":12,"linkType":22},{"sys":1860},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1862,"metaTitle":424,"metaDescription":425,"mainTitle":1863,"subtitle":443,"heroImage":1878,"ctaButton":466,"ctaLink":467},[423],{"data":1864,"content":1865,"nodeType":74},{},[1866,1872],{"data":1867,"content":1868,"nodeType":78},{},[1869],{"data":1870,"marks":1871,"value":435,"nodeType":82},{},[],{"data":1873,"content":1874,"nodeType":87},{},[1875],{"data":1876,"marks":1877,"value":442,"nodeType":82},{},[],{"metadata":1879,"sys":1882,"fields":1887},{"tags":1880,"concepts":1881},[],[],{"space":1883,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1885,"publishedVersion":62,"revision":44,"locale":29},{"sys":1884},{"type":12,"linkType":13,"id":14},{"sys":1886},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1888},{"url":458,"details":1889,"fileName":464,"contentType":465},{"size":460,"image":1890},{"width":462,"height":463},{"sys":1892,"fields":1895},{"id":1893,"createdAt":1894},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":1896,"slug":1897,"articleIntro":1896,"category":1898},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[1899],{"metadata":1900,"sys":1903,"fields":1910},{"tags":1901,"concepts":1902},[],[],{"space":1904,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1906,"publishedVersion":414,"revision":62,"contentType":1908,"locale":29},{"sys":1905},{"type":12,"linkType":13,"id":14},{"sys":1907},{"id":21,"type":12,"linkType":22},{"sys":1909},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1911,"metaTitle":424,"metaDescription":425,"mainTitle":1912,"subtitle":443,"heroImage":1927,"ctaButton":466,"ctaLink":467},[423],{"data":1913,"content":1914,"nodeType":74},{},[1915,1921],{"data":1916,"content":1917,"nodeType":78},{},[1918],{"data":1919,"marks":1920,"value":435,"nodeType":82},{},[],{"data":1922,"content":1923,"nodeType":87},{},[1924],{"data":1925,"marks":1926,"value":442,"nodeType":82},{},[],{"metadata":1928,"sys":1931,"fields":1936},{"tags":1929,"concepts":1930},[],[],{"space":1932,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1934,"publishedVersion":62,"revision":44,"locale":29},{"sys":1933},{"type":12,"linkType":13,"id":14},{"sys":1935},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1937},{"url":458,"details":1938,"fileName":464,"contentType":465},{"size":460,"image":1939},{"width":462,"height":463},{"sys":1941,"fields":1944},{"id":1942,"createdAt":1943},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":1945,"slug":1946,"articleIntro":-1,"category":1947},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[1948],{"metadata":1949,"sys":1952,"fields":1959},{"tags":1950,"concepts":1951},[],[],{"space":1953,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":1955,"publishedVersion":414,"revision":62,"contentType":1957,"locale":29},{"sys":1954},{"type":12,"linkType":13,"id":14},{"sys":1956},{"id":21,"type":12,"linkType":22},{"sys":1958},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":1960,"metaTitle":424,"metaDescription":425,"mainTitle":1961,"subtitle":443,"heroImage":1976,"ctaButton":466,"ctaLink":467},[423],{"data":1962,"content":1963,"nodeType":74},{},[1964,1970],{"data":1965,"content":1966,"nodeType":78},{},[1967],{"data":1968,"marks":1969,"value":435,"nodeType":82},{},[],{"data":1971,"content":1972,"nodeType":87},{},[1973],{"data":1974,"marks":1975,"value":442,"nodeType":82},{},[],{"metadata":1977,"sys":1980,"fields":1985},{"tags":1978,"concepts":1979},[],[],{"space":1981,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":1983,"publishedVersion":62,"revision":44,"locale":29},{"sys":1982},{"type":12,"linkType":13,"id":14},{"sys":1984},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":1986},{"url":458,"details":1987,"fileName":464,"contentType":465},{"size":460,"image":1988},{"width":462,"height":463},{"sys":1990,"fields":1993},{"id":1991,"createdAt":1992},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":1994,"slug":1995,"articleIntro":1994,"category":1996},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[1997],{"metadata":1998,"sys":2001,"fields":2008},{"tags":1999,"concepts":2000},[],[],{"space":2002,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2004,"publishedVersion":414,"revision":62,"contentType":2006,"locale":29},{"sys":2003},{"type":12,"linkType":13,"id":14},{"sys":2005},{"id":21,"type":12,"linkType":22},{"sys":2007},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2009,"metaTitle":424,"metaDescription":425,"mainTitle":2010,"subtitle":443,"heroImage":2025,"ctaButton":466,"ctaLink":467},[423],{"data":2011,"content":2012,"nodeType":74},{},[2013,2019],{"data":2014,"content":2015,"nodeType":78},{},[2016],{"data":2017,"marks":2018,"value":435,"nodeType":82},{},[],{"data":2020,"content":2021,"nodeType":87},{},[2022],{"data":2023,"marks":2024,"value":442,"nodeType":82},{},[],{"metadata":2026,"sys":2029,"fields":2034},{"tags":2027,"concepts":2028},[],[],{"space":2030,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2032,"publishedVersion":62,"revision":44,"locale":29},{"sys":2031},{"type":12,"linkType":13,"id":14},{"sys":2033},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2035},{"url":458,"details":2036,"fileName":464,"contentType":465},{"size":460,"image":2037},{"width":462,"height":463},{"sys":2039,"fields":2042},{"id":2040,"createdAt":2041},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":2043,"slug":2044,"articleIntro":2043,"category":2045},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[2046],{"metadata":2047,"sys":2050,"fields":2057},{"tags":2048,"concepts":2049},[],[],{"space":2051,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2053,"publishedVersion":414,"revision":62,"contentType":2055,"locale":29},{"sys":2052},{"type":12,"linkType":13,"id":14},{"sys":2054},{"id":21,"type":12,"linkType":22},{"sys":2056},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2058,"metaTitle":424,"metaDescription":425,"mainTitle":2059,"subtitle":443,"heroImage":2074,"ctaButton":466,"ctaLink":467},[423],{"data":2060,"content":2061,"nodeType":74},{},[2062,2068],{"data":2063,"content":2064,"nodeType":78},{},[2065],{"data":2066,"marks":2067,"value":435,"nodeType":82},{},[],{"data":2069,"content":2070,"nodeType":87},{},[2071],{"data":2072,"marks":2073,"value":442,"nodeType":82},{},[],{"metadata":2075,"sys":2078,"fields":2083},{"tags":2076,"concepts":2077},[],[],{"space":2079,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2081,"publishedVersion":62,"revision":44,"locale":29},{"sys":2080},{"type":12,"linkType":13,"id":14},{"sys":2082},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2084},{"url":458,"details":2085,"fileName":464,"contentType":465},{"size":460,"image":2086},{"width":462,"height":463},{"sys":2088,"fields":2091},{"id":2089,"createdAt":2090},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":2092,"slug":2093,"articleIntro":2092,"category":2094},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[2095],{"metadata":2096,"sys":2099,"fields":2106},{"tags":2097,"concepts":2098},[],[],{"space":2100,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2102,"publishedVersion":414,"revision":62,"contentType":2104,"locale":29},{"sys":2101},{"type":12,"linkType":13,"id":14},{"sys":2103},{"id":21,"type":12,"linkType":22},{"sys":2105},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2107,"metaTitle":424,"metaDescription":425,"mainTitle":2108,"subtitle":443,"heroImage":2123,"ctaButton":466,"ctaLink":467},[423],{"data":2109,"content":2110,"nodeType":74},{},[2111,2117],{"data":2112,"content":2113,"nodeType":78},{},[2114],{"data":2115,"marks":2116,"value":435,"nodeType":82},{},[],{"data":2118,"content":2119,"nodeType":87},{},[2120],{"data":2121,"marks":2122,"value":442,"nodeType":82},{},[],{"metadata":2124,"sys":2127,"fields":2132},{"tags":2125,"concepts":2126},[],[],{"space":2128,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2130,"publishedVersion":62,"revision":44,"locale":29},{"sys":2129},{"type":12,"linkType":13,"id":14},{"sys":2131},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2133},{"url":458,"details":2134,"fileName":464,"contentType":465},{"size":460,"image":2135},{"width":462,"height":463},{"sys":2137,"fields":2140},{"id":2138,"createdAt":2139},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":2141,"slug":2142,"articleIntro":2141,"category":2143},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[2144],{"metadata":2145,"sys":2148,"fields":2155},{"tags":2146,"concepts":2147},[],[],{"space":2149,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2151,"publishedVersion":414,"revision":62,"contentType":2153,"locale":29},{"sys":2150},{"type":12,"linkType":13,"id":14},{"sys":2152},{"id":21,"type":12,"linkType":22},{"sys":2154},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2156,"metaTitle":424,"metaDescription":425,"mainTitle":2157,"subtitle":443,"heroImage":2172,"ctaButton":466,"ctaLink":467},[423],{"data":2158,"content":2159,"nodeType":74},{},[2160,2166],{"data":2161,"content":2162,"nodeType":78},{},[2163],{"data":2164,"marks":2165,"value":435,"nodeType":82},{},[],{"data":2167,"content":2168,"nodeType":87},{},[2169],{"data":2170,"marks":2171,"value":442,"nodeType":82},{},[],{"metadata":2173,"sys":2176,"fields":2181},{"tags":2174,"concepts":2175},[],[],{"space":2177,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2179,"publishedVersion":62,"revision":44,"locale":29},{"sys":2178},{"type":12,"linkType":13,"id":14},{"sys":2180},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2182},{"url":458,"details":2183,"fileName":464,"contentType":465},{"size":460,"image":2184},{"width":462,"height":463},{"sys":2186,"fields":2189},{"id":2187,"createdAt":2188},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":2190,"slug":2191,"articleIntro":2190,"category":2192},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[2193],{"metadata":2194,"sys":2197,"fields":2204},{"tags":2195,"concepts":2196},[],[],{"space":2198,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2200,"publishedVersion":414,"revision":62,"contentType":2202,"locale":29},{"sys":2199},{"type":12,"linkType":13,"id":14},{"sys":2201},{"id":21,"type":12,"linkType":22},{"sys":2203},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2205,"metaTitle":424,"metaDescription":425,"mainTitle":2206,"subtitle":443,"heroImage":2221,"ctaButton":466,"ctaLink":467},[423],{"data":2207,"content":2208,"nodeType":74},{},[2209,2215],{"data":2210,"content":2211,"nodeType":78},{},[2212],{"data":2213,"marks":2214,"value":435,"nodeType":82},{},[],{"data":2216,"content":2217,"nodeType":87},{},[2218],{"data":2219,"marks":2220,"value":442,"nodeType":82},{},[],{"metadata":2222,"sys":2225,"fields":2230},{"tags":2223,"concepts":2224},[],[],{"space":2226,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2228,"publishedVersion":62,"revision":44,"locale":29},{"sys":2227},{"type":12,"linkType":13,"id":14},{"sys":2229},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2231},{"url":458,"details":2232,"fileName":464,"contentType":465},{"size":460,"image":2233},{"width":462,"height":463},{"sys":2235,"fields":2238},{"id":2236,"createdAt":2237},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":2239,"slug":2240,"articleIntro":2239,"category":2241},"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",[2242],{"metadata":2243,"sys":2246,"fields":2253},{"tags":2244,"concepts":2245},[],[],{"space":2247,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2249,"publishedVersion":414,"revision":62,"contentType":2251,"locale":29},{"sys":2248},{"type":12,"linkType":13,"id":14},{"sys":2250},{"id":21,"type":12,"linkType":22},{"sys":2252},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2254,"metaTitle":424,"metaDescription":425,"mainTitle":2255,"subtitle":443,"heroImage":2270,"ctaButton":466,"ctaLink":467},[423],{"data":2256,"content":2257,"nodeType":74},{},[2258,2264],{"data":2259,"content":2260,"nodeType":78},{},[2261],{"data":2262,"marks":2263,"value":435,"nodeType":82},{},[],{"data":2265,"content":2266,"nodeType":87},{},[2267],{"data":2268,"marks":2269,"value":442,"nodeType":82},{},[],{"metadata":2271,"sys":2274,"fields":2279},{"tags":2272,"concepts":2273},[],[],{"space":2275,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2277,"publishedVersion":62,"revision":44,"locale":29},{"sys":2276},{"type":12,"linkType":13,"id":14},{"sys":2278},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2280},{"url":458,"details":2281,"fileName":464,"contentType":465},{"size":460,"image":2282},{"width":462,"height":463},{"sys":2284,"fields":2287},{"id":2285,"createdAt":2286},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":2288,"slug":2289,"articleIntro":2288,"category":2290},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[2291],{"metadata":2292,"sys":2295,"fields":2302},{"tags":2293,"concepts":2294},[],[],{"space":2296,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2298,"publishedVersion":414,"revision":62,"contentType":2300,"locale":29},{"sys":2297},{"type":12,"linkType":13,"id":14},{"sys":2299},{"id":21,"type":12,"linkType":22},{"sys":2301},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2303,"metaTitle":424,"metaDescription":425,"mainTitle":2304,"subtitle":443,"heroImage":2319,"ctaButton":466,"ctaLink":467},[423],{"data":2305,"content":2306,"nodeType":74},{},[2307,2313],{"data":2308,"content":2309,"nodeType":78},{},[2310],{"data":2311,"marks":2312,"value":435,"nodeType":82},{},[],{"data":2314,"content":2315,"nodeType":87},{},[2316],{"data":2317,"marks":2318,"value":442,"nodeType":82},{},[],{"metadata":2320,"sys":2323,"fields":2328},{"tags":2321,"concepts":2322},[],[],{"space":2324,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2326,"publishedVersion":62,"revision":44,"locale":29},{"sys":2325},{"type":12,"linkType":13,"id":14},{"sys":2327},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2329},{"url":458,"details":2330,"fileName":464,"contentType":465},{"size":460,"image":2331},{"width":462,"height":463},{"sys":2333,"fields":2336},{"id":2334,"createdAt":2335},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":2337,"slug":2338,"articleIntro":-1,"category":2339},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[2340],{"metadata":2341,"sys":2344,"fields":2351},{"tags":2342,"concepts":2343},[],[],{"space":2345,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2347,"publishedVersion":414,"revision":62,"contentType":2349,"locale":29},{"sys":2346},{"type":12,"linkType":13,"id":14},{"sys":2348},{"id":21,"type":12,"linkType":22},{"sys":2350},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2352,"metaTitle":424,"metaDescription":425,"mainTitle":2353,"subtitle":443,"heroImage":2368,"ctaButton":466,"ctaLink":467},[423],{"data":2354,"content":2355,"nodeType":74},{},[2356,2362],{"data":2357,"content":2358,"nodeType":78},{},[2359],{"data":2360,"marks":2361,"value":435,"nodeType":82},{},[],{"data":2363,"content":2364,"nodeType":87},{},[2365],{"data":2366,"marks":2367,"value":442,"nodeType":82},{},[],{"metadata":2369,"sys":2372,"fields":2377},{"tags":2370,"concepts":2371},[],[],{"space":2373,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2375,"publishedVersion":62,"revision":44,"locale":29},{"sys":2374},{"type":12,"linkType":13,"id":14},{"sys":2376},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2378},{"url":458,"details":2379,"fileName":464,"contentType":465},{"size":460,"image":2380},{"width":462,"height":463},{"sys":2382,"fields":2385},{"id":2383,"createdAt":2384},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":2386,"slug":2387,"articleIntro":2386,"category":2388},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[2389],{"metadata":2390,"sys":2393,"fields":2400},{"tags":2391,"concepts":2392},[],[],{"space":2394,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2396,"publishedVersion":414,"revision":62,"contentType":2398,"locale":29},{"sys":2395},{"type":12,"linkType":13,"id":14},{"sys":2397},{"id":21,"type":12,"linkType":22},{"sys":2399},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2401,"metaTitle":424,"metaDescription":425,"mainTitle":2402,"subtitle":443,"heroImage":2417,"ctaButton":466,"ctaLink":467},[423],{"data":2403,"content":2404,"nodeType":74},{},[2405,2411],{"data":2406,"content":2407,"nodeType":78},{},[2408],{"data":2409,"marks":2410,"value":435,"nodeType":82},{},[],{"data":2412,"content":2413,"nodeType":87},{},[2414],{"data":2415,"marks":2416,"value":442,"nodeType":82},{},[],{"metadata":2418,"sys":2421,"fields":2426},{"tags":2419,"concepts":2420},[],[],{"space":2422,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2424,"publishedVersion":62,"revision":44,"locale":29},{"sys":2423},{"type":12,"linkType":13,"id":14},{"sys":2425},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2427},{"url":458,"details":2428,"fileName":464,"contentType":465},{"size":460,"image":2429},{"width":462,"height":463},{"sys":2431,"fields":2434},{"id":2432,"createdAt":2433},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":2435,"slug":2436,"articleIntro":2435,"category":2437},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[2438],{"metadata":2439,"sys":2442,"fields":2449},{"tags":2440,"concepts":2441},[],[],{"space":2443,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2445,"publishedVersion":414,"revision":62,"contentType":2447,"locale":29},{"sys":2444},{"type":12,"linkType":13,"id":14},{"sys":2446},{"id":21,"type":12,"linkType":22},{"sys":2448},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2450,"metaTitle":424,"metaDescription":425,"mainTitle":2451,"subtitle":443,"heroImage":2466,"ctaButton":466,"ctaLink":467},[423],{"data":2452,"content":2453,"nodeType":74},{},[2454,2460],{"data":2455,"content":2456,"nodeType":78},{},[2457],{"data":2458,"marks":2459,"value":435,"nodeType":82},{},[],{"data":2461,"content":2462,"nodeType":87},{},[2463],{"data":2464,"marks":2465,"value":442,"nodeType":82},{},[],{"metadata":2467,"sys":2470,"fields":2475},{"tags":2468,"concepts":2469},[],[],{"space":2471,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2473,"publishedVersion":62,"revision":44,"locale":29},{"sys":2472},{"type":12,"linkType":13,"id":14},{"sys":2474},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2476},{"url":458,"details":2477,"fileName":464,"contentType":465},{"size":460,"image":2478},{"width":462,"height":463},{"sys":2480,"fields":2483},{"id":2481,"createdAt":2482},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2484,"slug":2485,"articleIntro":2484,"category":2486},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2487],{"metadata":2488,"sys":2491,"fields":2498},{"tags":2489,"concepts":2490},[],[],{"space":2492,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2494,"publishedVersion":414,"revision":62,"contentType":2496,"locale":29},{"sys":2493},{"type":12,"linkType":13,"id":14},{"sys":2495},{"id":21,"type":12,"linkType":22},{"sys":2497},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2499,"metaTitle":424,"metaDescription":425,"mainTitle":2500,"subtitle":443,"heroImage":2515,"ctaButton":466,"ctaLink":467},[423],{"data":2501,"content":2502,"nodeType":74},{},[2503,2509],{"data":2504,"content":2505,"nodeType":78},{},[2506],{"data":2507,"marks":2508,"value":435,"nodeType":82},{},[],{"data":2510,"content":2511,"nodeType":87},{},[2512],{"data":2513,"marks":2514,"value":442,"nodeType":82},{},[],{"metadata":2516,"sys":2519,"fields":2524},{"tags":2517,"concepts":2518},[],[],{"space":2520,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2522,"publishedVersion":62,"revision":44,"locale":29},{"sys":2521},{"type":12,"linkType":13,"id":14},{"sys":2523},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2525},{"url":458,"details":2526,"fileName":464,"contentType":465},{"size":460,"image":2527},{"width":462,"height":463},{"sys":2529,"fields":2532},{"id":2530,"createdAt":2531},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":2533,"slug":2534,"articleIntro":2533,"category":2535},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[2536],{"metadata":2537,"sys":2540,"fields":2547},{"tags":2538,"concepts":2539},[],[],{"space":2541,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2543,"publishedVersion":414,"revision":62,"contentType":2545,"locale":29},{"sys":2542},{"type":12,"linkType":13,"id":14},{"sys":2544},{"id":21,"type":12,"linkType":22},{"sys":2546},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2548,"metaTitle":424,"metaDescription":425,"mainTitle":2549,"subtitle":443,"heroImage":2564,"ctaButton":466,"ctaLink":467},[423],{"data":2550,"content":2551,"nodeType":74},{},[2552,2558],{"data":2553,"content":2554,"nodeType":78},{},[2555],{"data":2556,"marks":2557,"value":435,"nodeType":82},{},[],{"data":2559,"content":2560,"nodeType":87},{},[2561],{"data":2562,"marks":2563,"value":442,"nodeType":82},{},[],{"metadata":2565,"sys":2568,"fields":2573},{"tags":2566,"concepts":2567},[],[],{"space":2569,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2571,"publishedVersion":62,"revision":44,"locale":29},{"sys":2570},{"type":12,"linkType":13,"id":14},{"sys":2572},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2574},{"url":458,"details":2575,"fileName":464,"contentType":465},{"size":460,"image":2576},{"width":462,"height":463},{"sys":2578,"fields":2581},{"id":2579,"createdAt":2580},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":2582,"slug":2583,"articleIntro":2582,"category":2584},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[2585],{"metadata":2586,"sys":2589,"fields":2596},{"tags":2587,"concepts":2588},[],[],{"space":2590,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2592,"publishedVersion":414,"revision":62,"contentType":2594,"locale":29},{"sys":2591},{"type":12,"linkType":13,"id":14},{"sys":2593},{"id":21,"type":12,"linkType":22},{"sys":2595},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2597,"metaTitle":424,"metaDescription":425,"mainTitle":2598,"subtitle":443,"heroImage":2613,"ctaButton":466,"ctaLink":467},[423],{"data":2599,"content":2600,"nodeType":74},{},[2601,2607],{"data":2602,"content":2603,"nodeType":78},{},[2604],{"data":2605,"marks":2606,"value":435,"nodeType":82},{},[],{"data":2608,"content":2609,"nodeType":87},{},[2610],{"data":2611,"marks":2612,"value":442,"nodeType":82},{},[],{"metadata":2614,"sys":2617,"fields":2622},{"tags":2615,"concepts":2616},[],[],{"space":2618,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2620,"publishedVersion":62,"revision":44,"locale":29},{"sys":2619},{"type":12,"linkType":13,"id":14},{"sys":2621},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2623},{"url":458,"details":2624,"fileName":464,"contentType":465},{"size":460,"image":2625},{"width":462,"height":463},{"sys":2627,"fields":2630},{"id":2628,"createdAt":2629},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":2631,"slug":2632,"articleIntro":2631,"category":2633},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[2634],{"metadata":2635,"sys":2638,"fields":2645},{"tags":2636,"concepts":2637},[],[],{"space":2639,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2641,"publishedVersion":414,"revision":62,"contentType":2643,"locale":29},{"sys":2640},{"type":12,"linkType":13,"id":14},{"sys":2642},{"id":21,"type":12,"linkType":22},{"sys":2644},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2646,"metaTitle":424,"metaDescription":425,"mainTitle":2647,"subtitle":443,"heroImage":2662,"ctaButton":466,"ctaLink":467},[423],{"data":2648,"content":2649,"nodeType":74},{},[2650,2656],{"data":2651,"content":2652,"nodeType":78},{},[2653],{"data":2654,"marks":2655,"value":435,"nodeType":82},{},[],{"data":2657,"content":2658,"nodeType":87},{},[2659],{"data":2660,"marks":2661,"value":442,"nodeType":82},{},[],{"metadata":2663,"sys":2666,"fields":2671},{"tags":2664,"concepts":2665},[],[],{"space":2667,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2669,"publishedVersion":62,"revision":44,"locale":29},{"sys":2668},{"type":12,"linkType":13,"id":14},{"sys":2670},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2672},{"url":458,"details":2673,"fileName":464,"contentType":465},{"size":460,"image":2674},{"width":462,"height":463},{"sys":2676,"fields":2679},{"id":2677,"createdAt":2678},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":2680,"slug":2681,"articleIntro":-1,"category":2682},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[2683],{"metadata":2684,"sys":2687,"fields":2694},{"tags":2685,"concepts":2686},[],[],{"space":2688,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2690,"publishedVersion":414,"revision":62,"contentType":2692,"locale":29},{"sys":2689},{"type":12,"linkType":13,"id":14},{"sys":2691},{"id":21,"type":12,"linkType":22},{"sys":2693},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2695,"metaTitle":424,"metaDescription":425,"mainTitle":2696,"subtitle":443,"heroImage":2711,"ctaButton":466,"ctaLink":467},[423],{"data":2697,"content":2698,"nodeType":74},{},[2699,2705],{"data":2700,"content":2701,"nodeType":78},{},[2702],{"data":2703,"marks":2704,"value":435,"nodeType":82},{},[],{"data":2706,"content":2707,"nodeType":87},{},[2708],{"data":2709,"marks":2710,"value":442,"nodeType":82},{},[],{"metadata":2712,"sys":2715,"fields":2720},{"tags":2713,"concepts":2714},[],[],{"space":2716,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2718,"publishedVersion":62,"revision":44,"locale":29},{"sys":2717},{"type":12,"linkType":13,"id":14},{"sys":2719},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2721},{"url":458,"details":2722,"fileName":464,"contentType":465},{"size":460,"image":2723},{"width":462,"height":463},{"sys":2725,"fields":2728},{"id":2726,"createdAt":2727},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":2729,"slug":2730,"articleIntro":2729,"category":2731},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[2732],{"metadata":2733,"sys":2736,"fields":2743},{"tags":2734,"concepts":2735},[],[],{"space":2737,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2739,"publishedVersion":414,"revision":62,"contentType":2741,"locale":29},{"sys":2738},{"type":12,"linkType":13,"id":14},{"sys":2740},{"id":21,"type":12,"linkType":22},{"sys":2742},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2744,"metaTitle":424,"metaDescription":425,"mainTitle":2745,"subtitle":443,"heroImage":2760,"ctaButton":466,"ctaLink":467},[423],{"data":2746,"content":2747,"nodeType":74},{},[2748,2754],{"data":2749,"content":2750,"nodeType":78},{},[2751],{"data":2752,"marks":2753,"value":435,"nodeType":82},{},[],{"data":2755,"content":2756,"nodeType":87},{},[2757],{"data":2758,"marks":2759,"value":442,"nodeType":82},{},[],{"metadata":2761,"sys":2764,"fields":2769},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2767,"publishedVersion":62,"revision":44,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2770},{"url":458,"details":2771,"fileName":464,"contentType":465},{"size":460,"image":2772},{"width":462,"height":463},{"sys":2774,"fields":2777},{"id":2775,"createdAt":2776},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":2778,"slug":2779,"articleIntro":2778,"category":2780},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[2781],{"metadata":2782,"sys":2785,"fields":2792},{"tags":2783,"concepts":2784},[],[],{"space":2786,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2788,"publishedVersion":414,"revision":62,"contentType":2790,"locale":29},{"sys":2787},{"type":12,"linkType":13,"id":14},{"sys":2789},{"id":21,"type":12,"linkType":22},{"sys":2791},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2793,"metaTitle":424,"metaDescription":425,"mainTitle":2794,"subtitle":443,"heroImage":2809,"ctaButton":466,"ctaLink":467},[423],{"data":2795,"content":2796,"nodeType":74},{},[2797,2803],{"data":2798,"content":2799,"nodeType":78},{},[2800],{"data":2801,"marks":2802,"value":435,"nodeType":82},{},[],{"data":2804,"content":2805,"nodeType":87},{},[2806],{"data":2807,"marks":2808,"value":442,"nodeType":82},{},[],{"metadata":2810,"sys":2813,"fields":2818},{"tags":2811,"concepts":2812},[],[],{"space":2814,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2816,"publishedVersion":62,"revision":44,"locale":29},{"sys":2815},{"type":12,"linkType":13,"id":14},{"sys":2817},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2819},{"url":458,"details":2820,"fileName":464,"contentType":465},{"size":460,"image":2821},{"width":462,"height":463},{"sys":2823,"fields":2826},{"id":2824,"createdAt":2825},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":2827,"slug":2828,"articleIntro":2827,"category":2829},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[2830],{"metadata":2831,"sys":2834,"fields":2841},{"tags":2832,"concepts":2833},[],[],{"space":2835,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2837,"publishedVersion":414,"revision":62,"contentType":2839,"locale":29},{"sys":2836},{"type":12,"linkType":13,"id":14},{"sys":2838},{"id":21,"type":12,"linkType":22},{"sys":2840},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2842,"metaTitle":424,"metaDescription":425,"mainTitle":2843,"subtitle":443,"heroImage":2858,"ctaButton":466,"ctaLink":467},[423],{"data":2844,"content":2845,"nodeType":74},{},[2846,2852],{"data":2847,"content":2848,"nodeType":78},{},[2849],{"data":2850,"marks":2851,"value":435,"nodeType":82},{},[],{"data":2853,"content":2854,"nodeType":87},{},[2855],{"data":2856,"marks":2857,"value":442,"nodeType":82},{},[],{"metadata":2859,"sys":2862,"fields":2867},{"tags":2860,"concepts":2861},[],[],{"space":2863,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2865,"publishedVersion":62,"revision":44,"locale":29},{"sys":2864},{"type":12,"linkType":13,"id":14},{"sys":2866},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2868},{"url":458,"details":2869,"fileName":464,"contentType":465},{"size":460,"image":2870},{"width":462,"height":463},{"sys":2872,"fields":2875},{"id":2873,"createdAt":2874},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":2876,"slug":2877,"articleIntro":2876,"category":2878},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[2879],{"metadata":2880,"sys":2883,"fields":2890},{"tags":2881,"concepts":2882},[],[],{"space":2884,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2886,"publishedVersion":414,"revision":62,"contentType":2888,"locale":29},{"sys":2885},{"type":12,"linkType":13,"id":14},{"sys":2887},{"id":21,"type":12,"linkType":22},{"sys":2889},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2891,"metaTitle":424,"metaDescription":425,"mainTitle":2892,"subtitle":443,"heroImage":2907,"ctaButton":466,"ctaLink":467},[423],{"data":2893,"content":2894,"nodeType":74},{},[2895,2901],{"data":2896,"content":2897,"nodeType":78},{},[2898],{"data":2899,"marks":2900,"value":435,"nodeType":82},{},[],{"data":2902,"content":2903,"nodeType":87},{},[2904],{"data":2905,"marks":2906,"value":442,"nodeType":82},{},[],{"metadata":2908,"sys":2911,"fields":2916},{"tags":2909,"concepts":2910},[],[],{"space":2912,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2914,"publishedVersion":62,"revision":44,"locale":29},{"sys":2913},{"type":12,"linkType":13,"id":14},{"sys":2915},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2917},{"url":458,"details":2918,"fileName":464,"contentType":465},{"size":460,"image":2919},{"width":462,"height":463},{"sys":2921,"fields":2924},{"id":2922,"createdAt":2923},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":2925,"slug":2926,"articleIntro":2925,"category":2927},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[2928],{"metadata":2929,"sys":2932,"fields":2939},{"tags":2930,"concepts":2931},[],[],{"space":2933,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2935,"publishedVersion":414,"revision":62,"contentType":2937,"locale":29},{"sys":2934},{"type":12,"linkType":13,"id":14},{"sys":2936},{"id":21,"type":12,"linkType":22},{"sys":2938},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2940,"metaTitle":424,"metaDescription":425,"mainTitle":2941,"subtitle":443,"heroImage":2956,"ctaButton":466,"ctaLink":467},[423],{"data":2942,"content":2943,"nodeType":74},{},[2944,2950],{"data":2945,"content":2946,"nodeType":78},{},[2947],{"data":2948,"marks":2949,"value":435,"nodeType":82},{},[],{"data":2951,"content":2952,"nodeType":87},{},[2953],{"data":2954,"marks":2955,"value":442,"nodeType":82},{},[],{"metadata":2957,"sys":2960,"fields":2965},{"tags":2958,"concepts":2959},[],[],{"space":2961,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":2963,"publishedVersion":62,"revision":44,"locale":29},{"sys":2962},{"type":12,"linkType":13,"id":14},{"sys":2964},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":2966},{"url":458,"details":2967,"fileName":464,"contentType":465},{"size":460,"image":2968},{"width":462,"height":463},{"sys":2970,"fields":2973},{"id":2971,"createdAt":2972},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":2974,"slug":2975,"articleIntro":2974,"category":2976},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[2977],{"metadata":2978,"sys":2981,"fields":2988},{"tags":2979,"concepts":2980},[],[],{"space":2982,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":2984,"publishedVersion":414,"revision":62,"contentType":2986,"locale":29},{"sys":2983},{"type":12,"linkType":13,"id":14},{"sys":2985},{"id":21,"type":12,"linkType":22},{"sys":2987},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":2989,"metaTitle":424,"metaDescription":425,"mainTitle":2990,"subtitle":443,"heroImage":3005,"ctaButton":466,"ctaLink":467},[423],{"data":2991,"content":2992,"nodeType":74},{},[2993,2999],{"data":2994,"content":2995,"nodeType":78},{},[2996],{"data":2997,"marks":2998,"value":435,"nodeType":82},{},[],{"data":3000,"content":3001,"nodeType":87},{},[3002],{"data":3003,"marks":3004,"value":442,"nodeType":82},{},[],{"metadata":3006,"sys":3009,"fields":3014},{"tags":3007,"concepts":3008},[],[],{"space":3010,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3012,"publishedVersion":62,"revision":44,"locale":29},{"sys":3011},{"type":12,"linkType":13,"id":14},{"sys":3013},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3015},{"url":458,"details":3016,"fileName":464,"contentType":465},{"size":460,"image":3017},{"width":462,"height":463},{"sys":3019,"fields":3022},{"id":3020,"createdAt":3021},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":3023,"slug":3024,"articleIntro":-1,"category":3025},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[3026],{"metadata":3027,"sys":3030,"fields":3037},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3033,"publishedVersion":414,"revision":62,"contentType":3035,"locale":29},{"sys":3032},{"type":12,"linkType":13,"id":14},{"sys":3034},{"id":21,"type":12,"linkType":22},{"sys":3036},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3038,"metaTitle":424,"metaDescription":425,"mainTitle":3039,"subtitle":443,"heroImage":3054,"ctaButton":466,"ctaLink":467},[423],{"data":3040,"content":3041,"nodeType":74},{},[3042,3048],{"data":3043,"content":3044,"nodeType":78},{},[3045],{"data":3046,"marks":3047,"value":435,"nodeType":82},{},[],{"data":3049,"content":3050,"nodeType":87},{},[3051],{"data":3052,"marks":3053,"value":442,"nodeType":82},{},[],{"metadata":3055,"sys":3058,"fields":3063},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3061,"publishedVersion":62,"revision":44,"locale":29},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3064},{"url":458,"details":3065,"fileName":464,"contentType":465},{"size":460,"image":3066},{"width":462,"height":463},{"sys":3068,"fields":3071},{"id":3069,"createdAt":3070},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":3072,"slug":3073,"articleIntro":3072,"category":3074},"Compte 2131 - Bâtiments","compte-2131-batiments",[3075],{"metadata":3076,"sys":3079,"fields":3086},{"tags":3077,"concepts":3078},[],[],{"space":3080,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3082,"publishedVersion":414,"revision":62,"contentType":3084,"locale":29},{"sys":3081},{"type":12,"linkType":13,"id":14},{"sys":3083},{"id":21,"type":12,"linkType":22},{"sys":3085},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3087,"metaTitle":424,"metaDescription":425,"mainTitle":3088,"subtitle":443,"heroImage":3103,"ctaButton":466,"ctaLink":467},[423],{"data":3089,"content":3090,"nodeType":74},{},[3091,3097],{"data":3092,"content":3093,"nodeType":78},{},[3094],{"data":3095,"marks":3096,"value":435,"nodeType":82},{},[],{"data":3098,"content":3099,"nodeType":87},{},[3100],{"data":3101,"marks":3102,"value":442,"nodeType":82},{},[],{"metadata":3104,"sys":3107,"fields":3112},{"tags":3105,"concepts":3106},[],[],{"space":3108,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3110,"publishedVersion":62,"revision":44,"locale":29},{"sys":3109},{"type":12,"linkType":13,"id":14},{"sys":3111},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3113},{"url":458,"details":3114,"fileName":464,"contentType":465},{"size":460,"image":3115},{"width":462,"height":463},{"sys":3117,"fields":3120},{"id":3118,"createdAt":3119},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":3121,"slug":3122,"articleIntro":3121,"category":3123},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[3124],{"metadata":3125,"sys":3128,"fields":3135},{"tags":3126,"concepts":3127},[],[],{"space":3129,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3131,"publishedVersion":414,"revision":62,"contentType":3133,"locale":29},{"sys":3130},{"type":12,"linkType":13,"id":14},{"sys":3132},{"id":21,"type":12,"linkType":22},{"sys":3134},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3136,"metaTitle":424,"metaDescription":425,"mainTitle":3137,"subtitle":443,"heroImage":3152,"ctaButton":466,"ctaLink":467},[423],{"data":3138,"content":3139,"nodeType":74},{},[3140,3146],{"data":3141,"content":3142,"nodeType":78},{},[3143],{"data":3144,"marks":3145,"value":435,"nodeType":82},{},[],{"data":3147,"content":3148,"nodeType":87},{},[3149],{"data":3150,"marks":3151,"value":442,"nodeType":82},{},[],{"metadata":3153,"sys":3156,"fields":3161},{"tags":3154,"concepts":3155},[],[],{"space":3157,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3159,"publishedVersion":62,"revision":44,"locale":29},{"sys":3158},{"type":12,"linkType":13,"id":14},{"sys":3160},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3162},{"url":458,"details":3163,"fileName":464,"contentType":465},{"size":460,"image":3164},{"width":462,"height":463},{"sys":3166,"fields":3169},{"id":3167,"createdAt":3168},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":3170,"slug":3171,"articleIntro":3170,"category":3172},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[3173],{"metadata":3174,"sys":3177,"fields":3184},{"tags":3175,"concepts":3176},[],[],{"space":3178,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3180,"publishedVersion":414,"revision":62,"contentType":3182,"locale":29},{"sys":3179},{"type":12,"linkType":13,"id":14},{"sys":3181},{"id":21,"type":12,"linkType":22},{"sys":3183},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3185,"metaTitle":424,"metaDescription":425,"mainTitle":3186,"subtitle":443,"heroImage":3201,"ctaButton":466,"ctaLink":467},[423],{"data":3187,"content":3188,"nodeType":74},{},[3189,3195],{"data":3190,"content":3191,"nodeType":78},{},[3192],{"data":3193,"marks":3194,"value":435,"nodeType":82},{},[],{"data":3196,"content":3197,"nodeType":87},{},[3198],{"data":3199,"marks":3200,"value":442,"nodeType":82},{},[],{"metadata":3202,"sys":3205,"fields":3210},{"tags":3203,"concepts":3204},[],[],{"space":3206,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3208,"publishedVersion":62,"revision":44,"locale":29},{"sys":3207},{"type":12,"linkType":13,"id":14},{"sys":3209},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3211},{"url":458,"details":3212,"fileName":464,"contentType":465},{"size":460,"image":3213},{"width":462,"height":463},{"sys":3215,"fields":3218},{"id":3216,"createdAt":3217},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":3219,"slug":3220,"articleIntro":-1,"category":3221},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[3222],{"metadata":3223,"sys":3226,"fields":3233},{"tags":3224,"concepts":3225},[],[],{"space":3227,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3229,"publishedVersion":414,"revision":62,"contentType":3231,"locale":29},{"sys":3228},{"type":12,"linkType":13,"id":14},{"sys":3230},{"id":21,"type":12,"linkType":22},{"sys":3232},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3234,"metaTitle":424,"metaDescription":425,"mainTitle":3235,"subtitle":443,"heroImage":3250,"ctaButton":466,"ctaLink":467},[423],{"data":3236,"content":3237,"nodeType":74},{},[3238,3244],{"data":3239,"content":3240,"nodeType":78},{},[3241],{"data":3242,"marks":3243,"value":435,"nodeType":82},{},[],{"data":3245,"content":3246,"nodeType":87},{},[3247],{"data":3248,"marks":3249,"value":442,"nodeType":82},{},[],{"metadata":3251,"sys":3254,"fields":3259},{"tags":3252,"concepts":3253},[],[],{"space":3255,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3257,"publishedVersion":62,"revision":44,"locale":29},{"sys":3256},{"type":12,"linkType":13,"id":14},{"sys":3258},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3260},{"url":458,"details":3261,"fileName":464,"contentType":465},{"size":460,"image":3262},{"width":462,"height":463},{"sys":3264,"fields":3267},{"id":3265,"createdAt":3266},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":3268,"slug":3269,"articleIntro":3268,"category":3270},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[3271],{"metadata":3272,"sys":3275,"fields":3282},{"tags":3273,"concepts":3274},[],[],{"space":3276,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3278,"publishedVersion":414,"revision":62,"contentType":3280,"locale":29},{"sys":3277},{"type":12,"linkType":13,"id":14},{"sys":3279},{"id":21,"type":12,"linkType":22},{"sys":3281},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3283,"metaTitle":424,"metaDescription":425,"mainTitle":3284,"subtitle":443,"heroImage":3299,"ctaButton":466,"ctaLink":467},[423],{"data":3285,"content":3286,"nodeType":74},{},[3287,3293],{"data":3288,"content":3289,"nodeType":78},{},[3290],{"data":3291,"marks":3292,"value":435,"nodeType":82},{},[],{"data":3294,"content":3295,"nodeType":87},{},[3296],{"data":3297,"marks":3298,"value":442,"nodeType":82},{},[],{"metadata":3300,"sys":3303,"fields":3308},{"tags":3301,"concepts":3302},[],[],{"space":3304,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3306,"publishedVersion":62,"revision":44,"locale":29},{"sys":3305},{"type":12,"linkType":13,"id":14},{"sys":3307},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3309},{"url":458,"details":3310,"fileName":464,"contentType":465},{"size":460,"image":3311},{"width":462,"height":463},{"sys":3313,"fields":3316},{"id":3314,"createdAt":3315},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":3317,"slug":3318,"articleIntro":3317,"category":3319},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[3320],{"metadata":3321,"sys":3324,"fields":3331},{"tags":3322,"concepts":3323},[],[],{"space":3325,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3327,"publishedVersion":414,"revision":62,"contentType":3329,"locale":29},{"sys":3326},{"type":12,"linkType":13,"id":14},{"sys":3328},{"id":21,"type":12,"linkType":22},{"sys":3330},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3332,"metaTitle":424,"metaDescription":425,"mainTitle":3333,"subtitle":443,"heroImage":3348,"ctaButton":466,"ctaLink":467},[423],{"data":3334,"content":3335,"nodeType":74},{},[3336,3342],{"data":3337,"content":3338,"nodeType":78},{},[3339],{"data":3340,"marks":3341,"value":435,"nodeType":82},{},[],{"data":3343,"content":3344,"nodeType":87},{},[3345],{"data":3346,"marks":3347,"value":442,"nodeType":82},{},[],{"metadata":3349,"sys":3352,"fields":3357},{"tags":3350,"concepts":3351},[],[],{"space":3353,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3355,"publishedVersion":62,"revision":44,"locale":29},{"sys":3354},{"type":12,"linkType":13,"id":14},{"sys":3356},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3358},{"url":458,"details":3359,"fileName":464,"contentType":465},{"size":460,"image":3360},{"width":462,"height":463},{"sys":3362,"fields":3365},{"id":3363,"createdAt":3364},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":3366,"slug":3367,"articleIntro":3366,"category":3368},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[3369],{"metadata":3370,"sys":3373,"fields":3380},{"tags":3371,"concepts":3372},[],[],{"space":3374,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3376,"publishedVersion":414,"revision":62,"contentType":3378,"locale":29},{"sys":3375},{"type":12,"linkType":13,"id":14},{"sys":3377},{"id":21,"type":12,"linkType":22},{"sys":3379},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3381,"metaTitle":424,"metaDescription":425,"mainTitle":3382,"subtitle":443,"heroImage":3397,"ctaButton":466,"ctaLink":467},[423],{"data":3383,"content":3384,"nodeType":74},{},[3385,3391],{"data":3386,"content":3387,"nodeType":78},{},[3388],{"data":3389,"marks":3390,"value":435,"nodeType":82},{},[],{"data":3392,"content":3393,"nodeType":87},{},[3394],{"data":3395,"marks":3396,"value":442,"nodeType":82},{},[],{"metadata":3398,"sys":3401,"fields":3406},{"tags":3399,"concepts":3400},[],[],{"space":3402,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3404,"publishedVersion":62,"revision":44,"locale":29},{"sys":3403},{"type":12,"linkType":13,"id":14},{"sys":3405},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3407},{"url":458,"details":3408,"fileName":464,"contentType":465},{"size":460,"image":3409},{"width":462,"height":463},{"sys":3411,"fields":3414},{"id":3412,"createdAt":3413},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":3415,"slug":3416,"articleIntro":-1,"category":3417},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[3418],{"metadata":3419,"sys":3422,"fields":3429},{"tags":3420,"concepts":3421},[],[],{"space":3423,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3425,"publishedVersion":414,"revision":62,"contentType":3427,"locale":29},{"sys":3424},{"type":12,"linkType":13,"id":14},{"sys":3426},{"id":21,"type":12,"linkType":22},{"sys":3428},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3430,"metaTitle":424,"metaDescription":425,"mainTitle":3431,"subtitle":443,"heroImage":3446,"ctaButton":466,"ctaLink":467},[423],{"data":3432,"content":3433,"nodeType":74},{},[3434,3440],{"data":3435,"content":3436,"nodeType":78},{},[3437],{"data":3438,"marks":3439,"value":435,"nodeType":82},{},[],{"data":3441,"content":3442,"nodeType":87},{},[3443],{"data":3444,"marks":3445,"value":442,"nodeType":82},{},[],{"metadata":3447,"sys":3450,"fields":3455},{"tags":3448,"concepts":3449},[],[],{"space":3451,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3453,"publishedVersion":62,"revision":44,"locale":29},{"sys":3452},{"type":12,"linkType":13,"id":14},{"sys":3454},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3456},{"url":458,"details":3457,"fileName":464,"contentType":465},{"size":460,"image":3458},{"width":462,"height":463},{"sys":3460,"fields":3463},{"id":3461,"createdAt":3462},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":3464,"slug":3465,"articleIntro":3464,"category":3466},"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",[3467],{"metadata":3468,"sys":3471,"fields":3478},{"tags":3469,"concepts":3470},[],[],{"space":3472,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3474,"publishedVersion":414,"revision":62,"contentType":3476,"locale":29},{"sys":3473},{"type":12,"linkType":13,"id":14},{"sys":3475},{"id":21,"type":12,"linkType":22},{"sys":3477},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3479,"metaTitle":424,"metaDescription":425,"mainTitle":3480,"subtitle":443,"heroImage":3495,"ctaButton":466,"ctaLink":467},[423],{"data":3481,"content":3482,"nodeType":74},{},[3483,3489],{"data":3484,"content":3485,"nodeType":78},{},[3486],{"data":3487,"marks":3488,"value":435,"nodeType":82},{},[],{"data":3490,"content":3491,"nodeType":87},{},[3492],{"data":3493,"marks":3494,"value":442,"nodeType":82},{},[],{"metadata":3496,"sys":3499,"fields":3504},{"tags":3497,"concepts":3498},[],[],{"space":3500,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3502,"publishedVersion":62,"revision":44,"locale":29},{"sys":3501},{"type":12,"linkType":13,"id":14},{"sys":3503},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3505},{"url":458,"details":3506,"fileName":464,"contentType":465},{"size":460,"image":3507},{"width":462,"height":463},{"sys":3509,"fields":3512},{"id":3510,"createdAt":3511},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":3513,"slug":3514,"articleIntro":3513,"category":3515},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[3516],{"metadata":3517,"sys":3520,"fields":3527},{"tags":3518,"concepts":3519},[],[],{"space":3521,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3523,"publishedVersion":414,"revision":62,"contentType":3525,"locale":29},{"sys":3522},{"type":12,"linkType":13,"id":14},{"sys":3524},{"id":21,"type":12,"linkType":22},{"sys":3526},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3528,"metaTitle":424,"metaDescription":425,"mainTitle":3529,"subtitle":443,"heroImage":3544,"ctaButton":466,"ctaLink":467},[423],{"data":3530,"content":3531,"nodeType":74},{},[3532,3538],{"data":3533,"content":3534,"nodeType":78},{},[3535],{"data":3536,"marks":3537,"value":435,"nodeType":82},{},[],{"data":3539,"content":3540,"nodeType":87},{},[3541],{"data":3542,"marks":3543,"value":442,"nodeType":82},{},[],{"metadata":3545,"sys":3548,"fields":3553},{"tags":3546,"concepts":3547},[],[],{"space":3549,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3551,"publishedVersion":62,"revision":44,"locale":29},{"sys":3550},{"type":12,"linkType":13,"id":14},{"sys":3552},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3554},{"url":458,"details":3555,"fileName":464,"contentType":465},{"size":460,"image":3556},{"width":462,"height":463},{"sys":3558,"fields":3561},{"id":3559,"createdAt":3560},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":3562,"slug":3563,"articleIntro":3562,"category":3564},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[3565],{"metadata":3566,"sys":3569,"fields":3576},{"tags":3567,"concepts":3568},[],[],{"space":3570,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3572,"publishedVersion":414,"revision":62,"contentType":3574,"locale":29},{"sys":3571},{"type":12,"linkType":13,"id":14},{"sys":3573},{"id":21,"type":12,"linkType":22},{"sys":3575},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3577,"metaTitle":424,"metaDescription":425,"mainTitle":3578,"subtitle":443,"heroImage":3593,"ctaButton":466,"ctaLink":467},[423],{"data":3579,"content":3580,"nodeType":74},{},[3581,3587],{"data":3582,"content":3583,"nodeType":78},{},[3584],{"data":3585,"marks":3586,"value":435,"nodeType":82},{},[],{"data":3588,"content":3589,"nodeType":87},{},[3590],{"data":3591,"marks":3592,"value":442,"nodeType":82},{},[],{"metadata":3594,"sys":3597,"fields":3602},{"tags":3595,"concepts":3596},[],[],{"space":3598,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3600,"publishedVersion":62,"revision":44,"locale":29},{"sys":3599},{"type":12,"linkType":13,"id":14},{"sys":3601},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3603},{"url":458,"details":3604,"fileName":464,"contentType":465},{"size":460,"image":3605},{"width":462,"height":463},{"sys":3607,"fields":3610},{"id":3608,"createdAt":3609},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":3611,"slug":3612,"articleIntro":3611,"category":3613},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[3614],{"metadata":3615,"sys":3618,"fields":3625},{"tags":3616,"concepts":3617},[],[],{"space":3619,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3621,"publishedVersion":414,"revision":62,"contentType":3623,"locale":29},{"sys":3620},{"type":12,"linkType":13,"id":14},{"sys":3622},{"id":21,"type":12,"linkType":22},{"sys":3624},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3626,"metaTitle":424,"metaDescription":425,"mainTitle":3627,"subtitle":443,"heroImage":3642,"ctaButton":466,"ctaLink":467},[423],{"data":3628,"content":3629,"nodeType":74},{},[3630,3636],{"data":3631,"content":3632,"nodeType":78},{},[3633],{"data":3634,"marks":3635,"value":435,"nodeType":82},{},[],{"data":3637,"content":3638,"nodeType":87},{},[3639],{"data":3640,"marks":3641,"value":442,"nodeType":82},{},[],{"metadata":3643,"sys":3646,"fields":3651},{"tags":3644,"concepts":3645},[],[],{"space":3647,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3649,"publishedVersion":62,"revision":44,"locale":29},{"sys":3648},{"type":12,"linkType":13,"id":14},{"sys":3650},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3652},{"url":458,"details":3653,"fileName":464,"contentType":465},{"size":460,"image":3654},{"width":462,"height":463},{"sys":3656,"fields":3659},{"id":3657,"createdAt":3658},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":3660,"slug":3661,"articleIntro":-1,"category":3662},"Compte 71 - Production stockée","compte-71-production-stockee",[3663],{"metadata":3664,"sys":3667,"fields":3674},{"tags":3665,"concepts":3666},[],[],{"space":3668,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3670,"publishedVersion":414,"revision":62,"contentType":3672,"locale":29},{"sys":3669},{"type":12,"linkType":13,"id":14},{"sys":3671},{"id":21,"type":12,"linkType":22},{"sys":3673},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3675,"metaTitle":424,"metaDescription":425,"mainTitle":3676,"subtitle":443,"heroImage":3691,"ctaButton":466,"ctaLink":467},[423],{"data":3677,"content":3678,"nodeType":74},{},[3679,3685],{"data":3680,"content":3681,"nodeType":78},{},[3682],{"data":3683,"marks":3684,"value":435,"nodeType":82},{},[],{"data":3686,"content":3687,"nodeType":87},{},[3688],{"data":3689,"marks":3690,"value":442,"nodeType":82},{},[],{"metadata":3692,"sys":3695,"fields":3700},{"tags":3693,"concepts":3694},[],[],{"space":3696,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3698,"publishedVersion":62,"revision":44,"locale":29},{"sys":3697},{"type":12,"linkType":13,"id":14},{"sys":3699},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3701},{"url":458,"details":3702,"fileName":464,"contentType":465},{"size":460,"image":3703},{"width":462,"height":463},{"sys":3705,"fields":3708},{"id":3706,"createdAt":3707},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":3709,"slug":3710,"articleIntro":3709,"category":3711},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[3712],{"metadata":3713,"sys":3716,"fields":3723},{"tags":3714,"concepts":3715},[],[],{"space":3717,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3719,"publishedVersion":414,"revision":62,"contentType":3721,"locale":29},{"sys":3718},{"type":12,"linkType":13,"id":14},{"sys":3720},{"id":21,"type":12,"linkType":22},{"sys":3722},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3724,"metaTitle":424,"metaDescription":425,"mainTitle":3725,"subtitle":443,"heroImage":3740,"ctaButton":466,"ctaLink":467},[423],{"data":3726,"content":3727,"nodeType":74},{},[3728,3734],{"data":3729,"content":3730,"nodeType":78},{},[3731],{"data":3732,"marks":3733,"value":435,"nodeType":82},{},[],{"data":3735,"content":3736,"nodeType":87},{},[3737],{"data":3738,"marks":3739,"value":442,"nodeType":82},{},[],{"metadata":3741,"sys":3744,"fields":3749},{"tags":3742,"concepts":3743},[],[],{"space":3745,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3747,"publishedVersion":62,"revision":44,"locale":29},{"sys":3746},{"type":12,"linkType":13,"id":14},{"sys":3748},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3750},{"url":458,"details":3751,"fileName":464,"contentType":465},{"size":460,"image":3752},{"width":462,"height":463},{"sys":3754,"fields":3757},{"id":3755,"createdAt":3756},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3758,"slug":3759,"articleIntro":3758,"category":3760},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3761],{"metadata":3762,"sys":3765,"fields":3772},{"tags":3763,"concepts":3764},[],[],{"space":3766,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3768,"publishedVersion":414,"revision":62,"contentType":3770,"locale":29},{"sys":3767},{"type":12,"linkType":13,"id":14},{"sys":3769},{"id":21,"type":12,"linkType":22},{"sys":3771},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3773,"metaTitle":424,"metaDescription":425,"mainTitle":3774,"subtitle":443,"heroImage":3789,"ctaButton":466,"ctaLink":467},[423],{"data":3775,"content":3776,"nodeType":74},{},[3777,3783],{"data":3778,"content":3779,"nodeType":78},{},[3780],{"data":3781,"marks":3782,"value":435,"nodeType":82},{},[],{"data":3784,"content":3785,"nodeType":87},{},[3786],{"data":3787,"marks":3788,"value":442,"nodeType":82},{},[],{"metadata":3790,"sys":3793,"fields":3798},{"tags":3791,"concepts":3792},[],[],{"space":3794,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3796,"publishedVersion":62,"revision":44,"locale":29},{"sys":3795},{"type":12,"linkType":13,"id":14},{"sys":3797},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3799},{"url":458,"details":3800,"fileName":464,"contentType":465},{"size":460,"image":3801},{"width":462,"height":463},{"sys":3803,"fields":3806},{"id":3804,"createdAt":3805},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":3807,"slug":3808,"articleIntro":3807,"category":3809},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[3810],{"metadata":3811,"sys":3814,"fields":3821},{"tags":3812,"concepts":3813},[],[],{"space":3815,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3817,"publishedVersion":414,"revision":62,"contentType":3819,"locale":29},{"sys":3816},{"type":12,"linkType":13,"id":14},{"sys":3818},{"id":21,"type":12,"linkType":22},{"sys":3820},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3822,"metaTitle":424,"metaDescription":425,"mainTitle":3823,"subtitle":443,"heroImage":3838,"ctaButton":466,"ctaLink":467},[423],{"data":3824,"content":3825,"nodeType":74},{},[3826,3832],{"data":3827,"content":3828,"nodeType":78},{},[3829],{"data":3830,"marks":3831,"value":435,"nodeType":82},{},[],{"data":3833,"content":3834,"nodeType":87},{},[3835],{"data":3836,"marks":3837,"value":442,"nodeType":82},{},[],{"metadata":3839,"sys":3842,"fields":3847},{"tags":3840,"concepts":3841},[],[],{"space":3843,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3845,"publishedVersion":62,"revision":44,"locale":29},{"sys":3844},{"type":12,"linkType":13,"id":14},{"sys":3846},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3848},{"url":458,"details":3849,"fileName":464,"contentType":465},{"size":460,"image":3850},{"width":462,"height":463},{"sys":3852,"fields":3855},{"id":3853,"createdAt":3854},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":3856,"slug":3857,"articleIntro":3856,"category":3858},"6358 - Autres droits","compte-6358-autres-droits",[3859],{"metadata":3860,"sys":3863,"fields":3870},{"tags":3861,"concepts":3862},[],[],{"space":3864,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3866,"publishedVersion":414,"revision":62,"contentType":3868,"locale":29},{"sys":3865},{"type":12,"linkType":13,"id":14},{"sys":3867},{"id":21,"type":12,"linkType":22},{"sys":3869},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3871,"metaTitle":424,"metaDescription":425,"mainTitle":3872,"subtitle":443,"heroImage":3887,"ctaButton":466,"ctaLink":467},[423],{"data":3873,"content":3874,"nodeType":74},{},[3875,3881],{"data":3876,"content":3877,"nodeType":78},{},[3878],{"data":3879,"marks":3880,"value":435,"nodeType":82},{},[],{"data":3882,"content":3883,"nodeType":87},{},[3884],{"data":3885,"marks":3886,"value":442,"nodeType":82},{},[],{"metadata":3888,"sys":3891,"fields":3896},{"tags":3889,"concepts":3890},[],[],{"space":3892,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3894,"publishedVersion":62,"revision":44,"locale":29},{"sys":3893},{"type":12,"linkType":13,"id":14},{"sys":3895},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3897},{"url":458,"details":3898,"fileName":464,"contentType":465},{"size":460,"image":3899},{"width":462,"height":463},{"sys":3901,"fields":3904},{"id":3902,"createdAt":3903},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":3905,"slug":3906,"articleIntro":-1,"category":3907},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[3908],{"metadata":3909,"sys":3912,"fields":3919},{"tags":3910,"concepts":3911},[],[],{"space":3913,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3915,"publishedVersion":414,"revision":62,"contentType":3917,"locale":29},{"sys":3914},{"type":12,"linkType":13,"id":14},{"sys":3916},{"id":21,"type":12,"linkType":22},{"sys":3918},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3920,"metaTitle":424,"metaDescription":425,"mainTitle":3921,"subtitle":443,"heroImage":3936,"ctaButton":466,"ctaLink":467},[423],{"data":3922,"content":3923,"nodeType":74},{},[3924,3930],{"data":3925,"content":3926,"nodeType":78},{},[3927],{"data":3928,"marks":3929,"value":435,"nodeType":82},{},[],{"data":3931,"content":3932,"nodeType":87},{},[3933],{"data":3934,"marks":3935,"value":442,"nodeType":82},{},[],{"metadata":3937,"sys":3940,"fields":3945},{"tags":3938,"concepts":3939},[],[],{"space":3941,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3943,"publishedVersion":62,"revision":44,"locale":29},{"sys":3942},{"type":12,"linkType":13,"id":14},{"sys":3944},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3946},{"url":458,"details":3947,"fileName":464,"contentType":465},{"size":460,"image":3948},{"width":462,"height":463},{"sys":3950,"fields":3953},{"id":3951,"createdAt":3952},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":3954,"slug":3955,"articleIntro":3954,"category":3956},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[3957],{"metadata":3958,"sys":3961,"fields":3968},{"tags":3959,"concepts":3960},[],[],{"space":3962,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":3964,"publishedVersion":414,"revision":62,"contentType":3966,"locale":29},{"sys":3963},{"type":12,"linkType":13,"id":14},{"sys":3965},{"id":21,"type":12,"linkType":22},{"sys":3967},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":3969,"metaTitle":424,"metaDescription":425,"mainTitle":3970,"subtitle":443,"heroImage":3985,"ctaButton":466,"ctaLink":467},[423],{"data":3971,"content":3972,"nodeType":74},{},[3973,3979],{"data":3974,"content":3975,"nodeType":78},{},[3976],{"data":3977,"marks":3978,"value":435,"nodeType":82},{},[],{"data":3980,"content":3981,"nodeType":87},{},[3982],{"data":3983,"marks":3984,"value":442,"nodeType":82},{},[],{"metadata":3986,"sys":3989,"fields":3994},{"tags":3987,"concepts":3988},[],[],{"space":3990,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":3992,"publishedVersion":62,"revision":44,"locale":29},{"sys":3991},{"type":12,"linkType":13,"id":14},{"sys":3993},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":3995},{"url":458,"details":3996,"fileName":464,"contentType":465},{"size":460,"image":3997},{"width":462,"height":463},{"sys":3999,"fields":4002},{"id":4000,"createdAt":4001},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":4003,"slug":4004,"articleIntro":4003,"category":4005},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[4006],{"metadata":4007,"sys":4010,"fields":4017},{"tags":4008,"concepts":4009},[],[],{"space":4011,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4013,"publishedVersion":414,"revision":62,"contentType":4015,"locale":29},{"sys":4012},{"type":12,"linkType":13,"id":14},{"sys":4014},{"id":21,"type":12,"linkType":22},{"sys":4016},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4018,"metaTitle":424,"metaDescription":425,"mainTitle":4019,"subtitle":443,"heroImage":4034,"ctaButton":466,"ctaLink":467},[423],{"data":4020,"content":4021,"nodeType":74},{},[4022,4028],{"data":4023,"content":4024,"nodeType":78},{},[4025],{"data":4026,"marks":4027,"value":435,"nodeType":82},{},[],{"data":4029,"content":4030,"nodeType":87},{},[4031],{"data":4032,"marks":4033,"value":442,"nodeType":82},{},[],{"metadata":4035,"sys":4038,"fields":4043},{"tags":4036,"concepts":4037},[],[],{"space":4039,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4041,"publishedVersion":62,"revision":44,"locale":29},{"sys":4040},{"type":12,"linkType":13,"id":14},{"sys":4042},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4044},{"url":458,"details":4045,"fileName":464,"contentType":465},{"size":460,"image":4046},{"width":462,"height":463},{"sys":4048,"fields":4051},{"id":4049,"createdAt":4050},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":4052,"slug":4053,"articleIntro":4052,"category":4054},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[4055],{"metadata":4056,"sys":4059,"fields":4066},{"tags":4057,"concepts":4058},[],[],{"space":4060,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4062,"publishedVersion":414,"revision":62,"contentType":4064,"locale":29},{"sys":4061},{"type":12,"linkType":13,"id":14},{"sys":4063},{"id":21,"type":12,"linkType":22},{"sys":4065},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4067,"metaTitle":424,"metaDescription":425,"mainTitle":4068,"subtitle":443,"heroImage":4083,"ctaButton":466,"ctaLink":467},[423],{"data":4069,"content":4070,"nodeType":74},{},[4071,4077],{"data":4072,"content":4073,"nodeType":78},{},[4074],{"data":4075,"marks":4076,"value":435,"nodeType":82},{},[],{"data":4078,"content":4079,"nodeType":87},{},[4080],{"data":4081,"marks":4082,"value":442,"nodeType":82},{},[],{"metadata":4084,"sys":4087,"fields":4092},{"tags":4085,"concepts":4086},[],[],{"space":4088,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4090,"publishedVersion":62,"revision":44,"locale":29},{"sys":4089},{"type":12,"linkType":13,"id":14},{"sys":4091},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4093},{"url":458,"details":4094,"fileName":464,"contentType":465},{"size":460,"image":4095},{"width":462,"height":463},{"sys":4097,"fields":4100},{"id":4098,"createdAt":4099},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":4101,"slug":4102,"articleIntro":4101,"category":4103},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[4104],{"metadata":4105,"sys":4108,"fields":4115},{"tags":4106,"concepts":4107},[],[],{"space":4109,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4111,"publishedVersion":414,"revision":62,"contentType":4113,"locale":29},{"sys":4110},{"type":12,"linkType":13,"id":14},{"sys":4112},{"id":21,"type":12,"linkType":22},{"sys":4114},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4116,"metaTitle":424,"metaDescription":425,"mainTitle":4117,"subtitle":443,"heroImage":4132,"ctaButton":466,"ctaLink":467},[423],{"data":4118,"content":4119,"nodeType":74},{},[4120,4126],{"data":4121,"content":4122,"nodeType":78},{},[4123],{"data":4124,"marks":4125,"value":435,"nodeType":82},{},[],{"data":4127,"content":4128,"nodeType":87},{},[4129],{"data":4130,"marks":4131,"value":442,"nodeType":82},{},[],{"metadata":4133,"sys":4136,"fields":4141},{"tags":4134,"concepts":4135},[],[],{"space":4137,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4139,"publishedVersion":62,"revision":44,"locale":29},{"sys":4138},{"type":12,"linkType":13,"id":14},{"sys":4140},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4142},{"url":458,"details":4143,"fileName":464,"contentType":465},{"size":460,"image":4144},{"width":462,"height":463},{"sys":4146,"fields":4149},{"id":4147,"createdAt":4148},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":4150,"slug":4151,"articleIntro":4150,"category":4152},"Compte 211 - Terrains","compte-211-terrains",[4153],{"metadata":4154,"sys":4157,"fields":4164},{"tags":4155,"concepts":4156},[],[],{"space":4158,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4160,"publishedVersion":414,"revision":62,"contentType":4162,"locale":29},{"sys":4159},{"type":12,"linkType":13,"id":14},{"sys":4161},{"id":21,"type":12,"linkType":22},{"sys":4163},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4165,"metaTitle":424,"metaDescription":425,"mainTitle":4166,"subtitle":443,"heroImage":4181,"ctaButton":466,"ctaLink":467},[423],{"data":4167,"content":4168,"nodeType":74},{},[4169,4175],{"data":4170,"content":4171,"nodeType":78},{},[4172],{"data":4173,"marks":4174,"value":435,"nodeType":82},{},[],{"data":4176,"content":4177,"nodeType":87},{},[4178],{"data":4179,"marks":4180,"value":442,"nodeType":82},{},[],{"metadata":4182,"sys":4185,"fields":4190},{"tags":4183,"concepts":4184},[],[],{"space":4186,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4188,"publishedVersion":62,"revision":44,"locale":29},{"sys":4187},{"type":12,"linkType":13,"id":14},{"sys":4189},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4191},{"url":458,"details":4192,"fileName":464,"contentType":465},{"size":460,"image":4193},{"width":462,"height":463},{"sys":4195,"fields":4198},{"id":4196,"createdAt":4197},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":4199,"slug":4200,"articleIntro":-1,"category":4201},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[4202],{"metadata":4203,"sys":4206,"fields":4213},{"tags":4204,"concepts":4205},[],[],{"space":4207,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4209,"publishedVersion":414,"revision":62,"contentType":4211,"locale":29},{"sys":4208},{"type":12,"linkType":13,"id":14},{"sys":4210},{"id":21,"type":12,"linkType":22},{"sys":4212},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4214,"metaTitle":424,"metaDescription":425,"mainTitle":4215,"subtitle":443,"heroImage":4230,"ctaButton":466,"ctaLink":467},[423],{"data":4216,"content":4217,"nodeType":74},{},[4218,4224],{"data":4219,"content":4220,"nodeType":78},{},[4221],{"data":4222,"marks":4223,"value":435,"nodeType":82},{},[],{"data":4225,"content":4226,"nodeType":87},{},[4227],{"data":4228,"marks":4229,"value":442,"nodeType":82},{},[],{"metadata":4231,"sys":4234,"fields":4239},{"tags":4232,"concepts":4233},[],[],{"space":4235,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4237,"publishedVersion":62,"revision":44,"locale":29},{"sys":4236},{"type":12,"linkType":13,"id":14},{"sys":4238},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4240},{"url":458,"details":4241,"fileName":464,"contentType":465},{"size":460,"image":4242},{"width":462,"height":463},{"sys":4244,"fields":4247},{"id":4245,"createdAt":4246},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":4248,"slug":4249,"articleIntro":4248,"category":4250},"6232 - Echantillons","compte-6232-echantillons",[4251],{"metadata":4252,"sys":4255,"fields":4262},{"tags":4253,"concepts":4254},[],[],{"space":4256,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4258,"publishedVersion":414,"revision":62,"contentType":4260,"locale":29},{"sys":4257},{"type":12,"linkType":13,"id":14},{"sys":4259},{"id":21,"type":12,"linkType":22},{"sys":4261},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4263,"metaTitle":424,"metaDescription":425,"mainTitle":4264,"subtitle":443,"heroImage":4279,"ctaButton":466,"ctaLink":467},[423],{"data":4265,"content":4266,"nodeType":74},{},[4267,4273],{"data":4268,"content":4269,"nodeType":78},{},[4270],{"data":4271,"marks":4272,"value":435,"nodeType":82},{},[],{"data":4274,"content":4275,"nodeType":87},{},[4276],{"data":4277,"marks":4278,"value":442,"nodeType":82},{},[],{"metadata":4280,"sys":4283,"fields":4288},{"tags":4281,"concepts":4282},[],[],{"space":4284,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4286,"publishedVersion":62,"revision":44,"locale":29},{"sys":4285},{"type":12,"linkType":13,"id":14},{"sys":4287},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4289},{"url":458,"details":4290,"fileName":464,"contentType":465},{"size":460,"image":4291},{"width":462,"height":463},{"sys":4293,"fields":4296},{"id":4294,"createdAt":4295},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":4297,"slug":4298,"articleIntro":4297,"category":4299},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[4300],{"metadata":4301,"sys":4304,"fields":4311},{"tags":4302,"concepts":4303},[],[],{"space":4305,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4307,"publishedVersion":414,"revision":62,"contentType":4309,"locale":29},{"sys":4306},{"type":12,"linkType":13,"id":14},{"sys":4308},{"id":21,"type":12,"linkType":22},{"sys":4310},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4312,"metaTitle":424,"metaDescription":425,"mainTitle":4313,"subtitle":443,"heroImage":4328,"ctaButton":466,"ctaLink":467},[423],{"data":4314,"content":4315,"nodeType":74},{},[4316,4322],{"data":4317,"content":4318,"nodeType":78},{},[4319],{"data":4320,"marks":4321,"value":435,"nodeType":82},{},[],{"data":4323,"content":4324,"nodeType":87},{},[4325],{"data":4326,"marks":4327,"value":442,"nodeType":82},{},[],{"metadata":4329,"sys":4332,"fields":4337},{"tags":4330,"concepts":4331},[],[],{"space":4333,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4335,"publishedVersion":62,"revision":44,"locale":29},{"sys":4334},{"type":12,"linkType":13,"id":14},{"sys":4336},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4338},{"url":458,"details":4339,"fileName":464,"contentType":465},{"size":460,"image":4340},{"width":462,"height":463},{"sys":4342,"fields":4345},{"id":4343,"createdAt":4344},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":4346,"slug":4347,"articleIntro":4346,"category":4348},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[4349],{"metadata":4350,"sys":4353,"fields":4360},{"tags":4351,"concepts":4352},[],[],{"space":4354,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4356,"publishedVersion":414,"revision":62,"contentType":4358,"locale":29},{"sys":4355},{"type":12,"linkType":13,"id":14},{"sys":4357},{"id":21,"type":12,"linkType":22},{"sys":4359},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4361,"metaTitle":424,"metaDescription":425,"mainTitle":4362,"subtitle":443,"heroImage":4377,"ctaButton":466,"ctaLink":467},[423],{"data":4363,"content":4364,"nodeType":74},{},[4365,4371],{"data":4366,"content":4367,"nodeType":78},{},[4368],{"data":4369,"marks":4370,"value":435,"nodeType":82},{},[],{"data":4372,"content":4373,"nodeType":87},{},[4374],{"data":4375,"marks":4376,"value":442,"nodeType":82},{},[],{"metadata":4378,"sys":4381,"fields":4386},{"tags":4379,"concepts":4380},[],[],{"space":4382,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4384,"publishedVersion":62,"revision":44,"locale":29},{"sys":4383},{"type":12,"linkType":13,"id":14},{"sys":4385},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4387},{"url":458,"details":4388,"fileName":464,"contentType":465},{"size":460,"image":4389},{"width":462,"height":463},{"sys":4391,"fields":4394},{"id":4392,"createdAt":4393},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":4395,"slug":4396,"articleIntro":4395,"category":4397},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[4398],{"metadata":4399,"sys":4402,"fields":4409},{"tags":4400,"concepts":4401},[],[],{"space":4403,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4405,"publishedVersion":414,"revision":62,"contentType":4407,"locale":29},{"sys":4404},{"type":12,"linkType":13,"id":14},{"sys":4406},{"id":21,"type":12,"linkType":22},{"sys":4408},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4410,"metaTitle":424,"metaDescription":425,"mainTitle":4411,"subtitle":443,"heroImage":4426,"ctaButton":466,"ctaLink":467},[423],{"data":4412,"content":4413,"nodeType":74},{},[4414,4420],{"data":4415,"content":4416,"nodeType":78},{},[4417],{"data":4418,"marks":4419,"value":435,"nodeType":82},{},[],{"data":4421,"content":4422,"nodeType":87},{},[4423],{"data":4424,"marks":4425,"value":442,"nodeType":82},{},[],{"metadata":4427,"sys":4430,"fields":4435},{"tags":4428,"concepts":4429},[],[],{"space":4431,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4433,"publishedVersion":62,"revision":44,"locale":29},{"sys":4432},{"type":12,"linkType":13,"id":14},{"sys":4434},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4436},{"url":458,"details":4437,"fileName":464,"contentType":465},{"size":460,"image":4438},{"width":462,"height":463},{"sys":4440,"fields":4443},{"id":4441,"createdAt":4442},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":4444,"slug":4445,"articleIntro":4444,"category":4446},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[4447],{"metadata":4448,"sys":4451,"fields":4458},{"tags":4449,"concepts":4450},[],[],{"space":4452,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4454,"publishedVersion":414,"revision":62,"contentType":4456,"locale":29},{"sys":4453},{"type":12,"linkType":13,"id":14},{"sys":4455},{"id":21,"type":12,"linkType":22},{"sys":4457},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4459,"metaTitle":424,"metaDescription":425,"mainTitle":4460,"subtitle":443,"heroImage":4475,"ctaButton":466,"ctaLink":467},[423],{"data":4461,"content":4462,"nodeType":74},{},[4463,4469],{"data":4464,"content":4465,"nodeType":78},{},[4466],{"data":4467,"marks":4468,"value":435,"nodeType":82},{},[],{"data":4470,"content":4471,"nodeType":87},{},[4472],{"data":4473,"marks":4474,"value":442,"nodeType":82},{},[],{"metadata":4476,"sys":4479,"fields":4484},{"tags":4477,"concepts":4478},[],[],{"space":4480,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4482,"publishedVersion":62,"revision":44,"locale":29},{"sys":4481},{"type":12,"linkType":13,"id":14},{"sys":4483},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4485},{"url":458,"details":4486,"fileName":464,"contentType":465},{"size":460,"image":4487},{"width":462,"height":463},{"sys":4489,"fields":4492},{"id":4490,"createdAt":4491},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":4493,"slug":4494,"articleIntro":-1,"category":4495},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[4496],{"metadata":4497,"sys":4500,"fields":4507},{"tags":4498,"concepts":4499},[],[],{"space":4501,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4503,"publishedVersion":414,"revision":62,"contentType":4505,"locale":29},{"sys":4502},{"type":12,"linkType":13,"id":14},{"sys":4504},{"id":21,"type":12,"linkType":22},{"sys":4506},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4508,"metaTitle":424,"metaDescription":425,"mainTitle":4509,"subtitle":443,"heroImage":4524,"ctaButton":466,"ctaLink":467},[423],{"data":4510,"content":4511,"nodeType":74},{},[4512,4518],{"data":4513,"content":4514,"nodeType":78},{},[4515],{"data":4516,"marks":4517,"value":435,"nodeType":82},{},[],{"data":4519,"content":4520,"nodeType":87},{},[4521],{"data":4522,"marks":4523,"value":442,"nodeType":82},{},[],{"metadata":4525,"sys":4528,"fields":4533},{"tags":4526,"concepts":4527},[],[],{"space":4529,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4531,"publishedVersion":62,"revision":44,"locale":29},{"sys":4530},{"type":12,"linkType":13,"id":14},{"sys":4532},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4534},{"url":458,"details":4535,"fileName":464,"contentType":465},{"size":460,"image":4536},{"width":462,"height":463},{"sys":4538,"fields":4541},{"id":4539,"createdAt":4540},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":4542,"slug":4543,"articleIntro":-1,"category":4544},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[4545],{"metadata":4546,"sys":4549,"fields":4556},{"tags":4547,"concepts":4548},[],[],{"space":4550,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4552,"publishedVersion":414,"revision":62,"contentType":4554,"locale":29},{"sys":4551},{"type":12,"linkType":13,"id":14},{"sys":4553},{"id":21,"type":12,"linkType":22},{"sys":4555},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4557,"metaTitle":424,"metaDescription":425,"mainTitle":4558,"subtitle":443,"heroImage":4573,"ctaButton":466,"ctaLink":467},[423],{"data":4559,"content":4560,"nodeType":74},{},[4561,4567],{"data":4562,"content":4563,"nodeType":78},{},[4564],{"data":4565,"marks":4566,"value":435,"nodeType":82},{},[],{"data":4568,"content":4569,"nodeType":87},{},[4570],{"data":4571,"marks":4572,"value":442,"nodeType":82},{},[],{"metadata":4574,"sys":4577,"fields":4582},{"tags":4575,"concepts":4576},[],[],{"space":4578,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4580,"publishedVersion":62,"revision":44,"locale":29},{"sys":4579},{"type":12,"linkType":13,"id":14},{"sys":4581},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4583},{"url":458,"details":4584,"fileName":464,"contentType":465},{"size":460,"image":4585},{"width":462,"height":463},{"sys":4587,"fields":4590},{"id":4588,"createdAt":4589},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":4591,"slug":4592,"articleIntro":4591,"category":4593},"6161 - Multirisques","compte-6161-multirisques",[4594],{"metadata":4595,"sys":4598,"fields":4605},{"tags":4596,"concepts":4597},[],[],{"space":4599,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4601,"publishedVersion":414,"revision":62,"contentType":4603,"locale":29},{"sys":4600},{"type":12,"linkType":13,"id":14},{"sys":4602},{"id":21,"type":12,"linkType":22},{"sys":4604},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4606,"metaTitle":424,"metaDescription":425,"mainTitle":4607,"subtitle":443,"heroImage":4622,"ctaButton":466,"ctaLink":467},[423],{"data":4608,"content":4609,"nodeType":74},{},[4610,4616],{"data":4611,"content":4612,"nodeType":78},{},[4613],{"data":4614,"marks":4615,"value":435,"nodeType":82},{},[],{"data":4617,"content":4618,"nodeType":87},{},[4619],{"data":4620,"marks":4621,"value":442,"nodeType":82},{},[],{"metadata":4623,"sys":4626,"fields":4631},{"tags":4624,"concepts":4625},[],[],{"space":4627,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4629,"publishedVersion":62,"revision":44,"locale":29},{"sys":4628},{"type":12,"linkType":13,"id":14},{"sys":4630},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4632},{"url":458,"details":4633,"fileName":464,"contentType":465},{"size":460,"image":4634},{"width":462,"height":463},{"sys":4636,"fields":4639},{"id":4637,"createdAt":4638},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":4640,"slug":4641,"articleIntro":4640,"category":4642},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[4643],{"metadata":4644,"sys":4647,"fields":4654},{"tags":4645,"concepts":4646},[],[],{"space":4648,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4650,"publishedVersion":414,"revision":62,"contentType":4652,"locale":29},{"sys":4649},{"type":12,"linkType":13,"id":14},{"sys":4651},{"id":21,"type":12,"linkType":22},{"sys":4653},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4655,"metaTitle":424,"metaDescription":425,"mainTitle":4656,"subtitle":443,"heroImage":4671,"ctaButton":466,"ctaLink":467},[423],{"data":4657,"content":4658,"nodeType":74},{},[4659,4665],{"data":4660,"content":4661,"nodeType":78},{},[4662],{"data":4663,"marks":4664,"value":435,"nodeType":82},{},[],{"data":4666,"content":4667,"nodeType":87},{},[4668],{"data":4669,"marks":4670,"value":442,"nodeType":82},{},[],{"metadata":4672,"sys":4675,"fields":4680},{"tags":4673,"concepts":4674},[],[],{"space":4676,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4678,"publishedVersion":62,"revision":44,"locale":29},{"sys":4677},{"type":12,"linkType":13,"id":14},{"sys":4679},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4681},{"url":458,"details":4682,"fileName":464,"contentType":465},{"size":460,"image":4683},{"width":462,"height":463},{"sys":4685,"fields":4688},{"id":4686,"createdAt":4687},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":4689,"slug":4690,"articleIntro":4689,"category":4691},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[4692],{"metadata":4693,"sys":4696,"fields":4703},{"tags":4694,"concepts":4695},[],[],{"space":4697,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4699,"publishedVersion":414,"revision":62,"contentType":4701,"locale":29},{"sys":4698},{"type":12,"linkType":13,"id":14},{"sys":4700},{"id":21,"type":12,"linkType":22},{"sys":4702},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4704,"metaTitle":424,"metaDescription":425,"mainTitle":4705,"subtitle":443,"heroImage":4720,"ctaButton":466,"ctaLink":467},[423],{"data":4706,"content":4707,"nodeType":74},{},[4708,4714],{"data":4709,"content":4710,"nodeType":78},{},[4711],{"data":4712,"marks":4713,"value":435,"nodeType":82},{},[],{"data":4715,"content":4716,"nodeType":87},{},[4717],{"data":4718,"marks":4719,"value":442,"nodeType":82},{},[],{"metadata":4721,"sys":4724,"fields":4729},{"tags":4722,"concepts":4723},[],[],{"space":4725,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4727,"publishedVersion":62,"revision":44,"locale":29},{"sys":4726},{"type":12,"linkType":13,"id":14},{"sys":4728},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4730},{"url":458,"details":4731,"fileName":464,"contentType":465},{"size":460,"image":4732},{"width":462,"height":463},{"sys":4734,"fields":4737},{"id":4735,"createdAt":4736},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":4738,"slug":4739,"articleIntro":4738,"category":4740},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[4741],{"metadata":4742,"sys":4745,"fields":4752},{"tags":4743,"concepts":4744},[],[],{"space":4746,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4748,"publishedVersion":414,"revision":62,"contentType":4750,"locale":29},{"sys":4747},{"type":12,"linkType":13,"id":14},{"sys":4749},{"id":21,"type":12,"linkType":22},{"sys":4751},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4753,"metaTitle":424,"metaDescription":425,"mainTitle":4754,"subtitle":443,"heroImage":4769,"ctaButton":466,"ctaLink":467},[423],{"data":4755,"content":4756,"nodeType":74},{},[4757,4763],{"data":4758,"content":4759,"nodeType":78},{},[4760],{"data":4761,"marks":4762,"value":435,"nodeType":82},{},[],{"data":4764,"content":4765,"nodeType":87},{},[4766],{"data":4767,"marks":4768,"value":442,"nodeType":82},{},[],{"metadata":4770,"sys":4773,"fields":4778},{"tags":4771,"concepts":4772},[],[],{"space":4774,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4776,"publishedVersion":62,"revision":44,"locale":29},{"sys":4775},{"type":12,"linkType":13,"id":14},{"sys":4777},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4779},{"url":458,"details":4780,"fileName":464,"contentType":465},{"size":460,"image":4781},{"width":462,"height":463},{"sys":4783,"fields":4786},{"id":4784,"createdAt":4785},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":4787,"slug":4788,"articleIntro":4787,"category":4789},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[4790],{"metadata":4791,"sys":4794,"fields":4801},{"tags":4792,"concepts":4793},[],[],{"space":4795,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4797,"publishedVersion":414,"revision":62,"contentType":4799,"locale":29},{"sys":4796},{"type":12,"linkType":13,"id":14},{"sys":4798},{"id":21,"type":12,"linkType":22},{"sys":4800},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4802,"metaTitle":424,"metaDescription":425,"mainTitle":4803,"subtitle":443,"heroImage":4818,"ctaButton":466,"ctaLink":467},[423],{"data":4804,"content":4805,"nodeType":74},{},[4806,4812],{"data":4807,"content":4808,"nodeType":78},{},[4809],{"data":4810,"marks":4811,"value":435,"nodeType":82},{},[],{"data":4813,"content":4814,"nodeType":87},{},[4815],{"data":4816,"marks":4817,"value":442,"nodeType":82},{},[],{"metadata":4819,"sys":4822,"fields":4827},{"tags":4820,"concepts":4821},[],[],{"space":4823,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4825,"publishedVersion":62,"revision":44,"locale":29},{"sys":4824},{"type":12,"linkType":13,"id":14},{"sys":4826},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4828},{"url":458,"details":4829,"fileName":464,"contentType":465},{"size":460,"image":4830},{"width":462,"height":463},{"sys":4832,"fields":4835},{"id":4833,"createdAt":4834},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":4836,"slug":4837,"articleIntro":4836,"category":4838},"Compte 6026 - Emballages","compte-6026-emballages",[4839],{"metadata":4840,"sys":4843,"fields":4850},{"tags":4841,"concepts":4842},[],[],{"space":4844,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4846,"publishedVersion":414,"revision":62,"contentType":4848,"locale":29},{"sys":4845},{"type":12,"linkType":13,"id":14},{"sys":4847},{"id":21,"type":12,"linkType":22},{"sys":4849},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4851,"metaTitle":424,"metaDescription":425,"mainTitle":4852,"subtitle":443,"heroImage":4867,"ctaButton":466,"ctaLink":467},[423],{"data":4853,"content":4854,"nodeType":74},{},[4855,4861],{"data":4856,"content":4857,"nodeType":78},{},[4858],{"data":4859,"marks":4860,"value":435,"nodeType":82},{},[],{"data":4862,"content":4863,"nodeType":87},{},[4864],{"data":4865,"marks":4866,"value":442,"nodeType":82},{},[],{"metadata":4868,"sys":4871,"fields":4876},{"tags":4869,"concepts":4870},[],[],{"space":4872,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4874,"publishedVersion":62,"revision":44,"locale":29},{"sys":4873},{"type":12,"linkType":13,"id":14},{"sys":4875},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4877},{"url":458,"details":4878,"fileName":464,"contentType":465},{"size":460,"image":4879},{"width":462,"height":463},{"sys":4881,"fields":4884},{"id":4882,"createdAt":4883},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4885,"slug":4886,"articleIntro":-1,"category":4887},"Compte 6226 - Honoraires","compte-6226-honoraires",[4888],{"metadata":4889,"sys":4892,"fields":4899},{"tags":4890,"concepts":4891},[],[],{"space":4893,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4895,"publishedVersion":414,"revision":62,"contentType":4897,"locale":29},{"sys":4894},{"type":12,"linkType":13,"id":14},{"sys":4896},{"id":21,"type":12,"linkType":22},{"sys":4898},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4900,"metaTitle":424,"metaDescription":425,"mainTitle":4901,"subtitle":443,"heroImage":4916,"ctaButton":466,"ctaLink":467},[423],{"data":4902,"content":4903,"nodeType":74},{},[4904,4910],{"data":4905,"content":4906,"nodeType":78},{},[4907],{"data":4908,"marks":4909,"value":435,"nodeType":82},{},[],{"data":4911,"content":4912,"nodeType":87},{},[4913],{"data":4914,"marks":4915,"value":442,"nodeType":82},{},[],{"metadata":4917,"sys":4920,"fields":4925},{"tags":4918,"concepts":4919},[],[],{"space":4921,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4923,"publishedVersion":62,"revision":44,"locale":29},{"sys":4922},{"type":12,"linkType":13,"id":14},{"sys":4924},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4926},{"url":458,"details":4927,"fileName":464,"contentType":465},{"size":460,"image":4928},{"width":462,"height":463},{"sys":4930,"fields":4933},{"id":4931,"createdAt":4932},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":4934,"slug":4935,"articleIntro":-1,"category":4936},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[4937],{"metadata":4938,"sys":4941,"fields":4948},{"tags":4939,"concepts":4940},[],[],{"space":4942,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4944,"publishedVersion":414,"revision":62,"contentType":4946,"locale":29},{"sys":4943},{"type":12,"linkType":13,"id":14},{"sys":4945},{"id":21,"type":12,"linkType":22},{"sys":4947},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4949,"metaTitle":424,"metaDescription":425,"mainTitle":4950,"subtitle":443,"heroImage":4965,"ctaButton":466,"ctaLink":467},[423],{"data":4951,"content":4952,"nodeType":74},{},[4953,4959],{"data":4954,"content":4955,"nodeType":78},{},[4956],{"data":4957,"marks":4958,"value":435,"nodeType":82},{},[],{"data":4960,"content":4961,"nodeType":87},{},[4962],{"data":4963,"marks":4964,"value":442,"nodeType":82},{},[],{"metadata":4966,"sys":4969,"fields":4974},{"tags":4967,"concepts":4968},[],[],{"space":4970,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":4972,"publishedVersion":62,"revision":44,"locale":29},{"sys":4971},{"type":12,"linkType":13,"id":14},{"sys":4973},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":4975},{"url":458,"details":4976,"fileName":464,"contentType":465},{"size":460,"image":4977},{"width":462,"height":463},{"sys":4979,"fields":4982},{"id":4980,"createdAt":4981},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":4983,"slug":4984,"articleIntro":-1,"category":4985},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[4986],{"metadata":4987,"sys":4990,"fields":4997},{"tags":4988,"concepts":4989},[],[],{"space":4991,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":4993,"publishedVersion":414,"revision":62,"contentType":4995,"locale":29},{"sys":4992},{"type":12,"linkType":13,"id":14},{"sys":4994},{"id":21,"type":12,"linkType":22},{"sys":4996},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":4998,"metaTitle":424,"metaDescription":425,"mainTitle":4999,"subtitle":443,"heroImage":5014,"ctaButton":466,"ctaLink":467},[423],{"data":5000,"content":5001,"nodeType":74},{},[5002,5008],{"data":5003,"content":5004,"nodeType":78},{},[5005],{"data":5006,"marks":5007,"value":435,"nodeType":82},{},[],{"data":5009,"content":5010,"nodeType":87},{},[5011],{"data":5012,"marks":5013,"value":442,"nodeType":82},{},[],{"metadata":5015,"sys":5018,"fields":5023},{"tags":5016,"concepts":5017},[],[],{"space":5019,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5021,"publishedVersion":62,"revision":44,"locale":29},{"sys":5020},{"type":12,"linkType":13,"id":14},{"sys":5022},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5024},{"url":458,"details":5025,"fileName":464,"contentType":465},{"size":460,"image":5026},{"width":462,"height":463},{"sys":5028,"fields":5031},{"id":5029,"createdAt":5030},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":5032,"slug":5033,"articleIntro":5032,"category":5034},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[5035],{"metadata":5036,"sys":5039,"fields":5046},{"tags":5037,"concepts":5038},[],[],{"space":5040,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5042,"publishedVersion":414,"revision":62,"contentType":5044,"locale":29},{"sys":5041},{"type":12,"linkType":13,"id":14},{"sys":5043},{"id":21,"type":12,"linkType":22},{"sys":5045},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5047,"metaTitle":424,"metaDescription":425,"mainTitle":5048,"subtitle":443,"heroImage":5063,"ctaButton":466,"ctaLink":467},[423],{"data":5049,"content":5050,"nodeType":74},{},[5051,5057],{"data":5052,"content":5053,"nodeType":78},{},[5054],{"data":5055,"marks":5056,"value":435,"nodeType":82},{},[],{"data":5058,"content":5059,"nodeType":87},{},[5060],{"data":5061,"marks":5062,"value":442,"nodeType":82},{},[],{"metadata":5064,"sys":5067,"fields":5072},{"tags":5065,"concepts":5066},[],[],{"space":5068,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5070,"publishedVersion":62,"revision":44,"locale":29},{"sys":5069},{"type":12,"linkType":13,"id":14},{"sys":5071},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5073},{"url":458,"details":5074,"fileName":464,"contentType":465},{"size":460,"image":5075},{"width":462,"height":463},{"sys":5077,"fields":5080},{"id":5078,"createdAt":5079},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":5081,"slug":5082,"articleIntro":5081,"category":5083},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[5084],{"metadata":5085,"sys":5088,"fields":5095},{"tags":5086,"concepts":5087},[],[],{"space":5089,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5091,"publishedVersion":414,"revision":62,"contentType":5093,"locale":29},{"sys":5090},{"type":12,"linkType":13,"id":14},{"sys":5092},{"id":21,"type":12,"linkType":22},{"sys":5094},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5096,"metaTitle":424,"metaDescription":425,"mainTitle":5097,"subtitle":443,"heroImage":5112,"ctaButton":466,"ctaLink":467},[423],{"data":5098,"content":5099,"nodeType":74},{},[5100,5106],{"data":5101,"content":5102,"nodeType":78},{},[5103],{"data":5104,"marks":5105,"value":435,"nodeType":82},{},[],{"data":5107,"content":5108,"nodeType":87},{},[5109],{"data":5110,"marks":5111,"value":442,"nodeType":82},{},[],{"metadata":5113,"sys":5116,"fields":5121},{"tags":5114,"concepts":5115},[],[],{"space":5117,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5119,"publishedVersion":62,"revision":44,"locale":29},{"sys":5118},{"type":12,"linkType":13,"id":14},{"sys":5120},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5122},{"url":458,"details":5123,"fileName":464,"contentType":465},{"size":460,"image":5124},{"width":462,"height":463},{"sys":5126,"fields":5129},{"id":5127,"createdAt":5128},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":5130,"slug":5131,"articleIntro":5130,"category":5132},"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",[5133],{"metadata":5134,"sys":5137,"fields":5144},{"tags":5135,"concepts":5136},[],[],{"space":5138,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5140,"publishedVersion":414,"revision":62,"contentType":5142,"locale":29},{"sys":5139},{"type":12,"linkType":13,"id":14},{"sys":5141},{"id":21,"type":12,"linkType":22},{"sys":5143},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5145,"metaTitle":424,"metaDescription":425,"mainTitle":5146,"subtitle":443,"heroImage":5161,"ctaButton":466,"ctaLink":467},[423],{"data":5147,"content":5148,"nodeType":74},{},[5149,5155],{"data":5150,"content":5151,"nodeType":78},{},[5152],{"data":5153,"marks":5154,"value":435,"nodeType":82},{},[],{"data":5156,"content":5157,"nodeType":87},{},[5158],{"data":5159,"marks":5160,"value":442,"nodeType":82},{},[],{"metadata":5162,"sys":5165,"fields":5170},{"tags":5163,"concepts":5164},[],[],{"space":5166,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5168,"publishedVersion":62,"revision":44,"locale":29},{"sys":5167},{"type":12,"linkType":13,"id":14},{"sys":5169},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5171},{"url":458,"details":5172,"fileName":464,"contentType":465},{"size":460,"image":5173},{"width":462,"height":463},{"sys":5175,"fields":5178},{"id":5176,"createdAt":5177},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":5179,"slug":5180,"articleIntro":5179,"category":5181},"472 - Comptes d'attente","compte-472-comptes-d-attente",[5182],{"metadata":5183,"sys":5186,"fields":5193},{"tags":5184,"concepts":5185},[],[],{"space":5187,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5189,"publishedVersion":414,"revision":62,"contentType":5191,"locale":29},{"sys":5188},{"type":12,"linkType":13,"id":14},{"sys":5190},{"id":21,"type":12,"linkType":22},{"sys":5192},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5194,"metaTitle":424,"metaDescription":425,"mainTitle":5195,"subtitle":443,"heroImage":5210,"ctaButton":466,"ctaLink":467},[423],{"data":5196,"content":5197,"nodeType":74},{},[5198,5204],{"data":5199,"content":5200,"nodeType":78},{},[5201],{"data":5202,"marks":5203,"value":435,"nodeType":82},{},[],{"data":5205,"content":5206,"nodeType":87},{},[5207],{"data":5208,"marks":5209,"value":442,"nodeType":82},{},[],{"metadata":5211,"sys":5214,"fields":5219},{"tags":5212,"concepts":5213},[],[],{"space":5215,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5217,"publishedVersion":62,"revision":44,"locale":29},{"sys":5216},{"type":12,"linkType":13,"id":14},{"sys":5218},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5220},{"url":458,"details":5221,"fileName":464,"contentType":465},{"size":460,"image":5222},{"width":462,"height":463},{"sys":5224,"fields":5227},{"id":5225,"createdAt":5226},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":5228,"slug":5229,"articleIntro":-1,"category":5230},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[5231],{"metadata":5232,"sys":5235,"fields":5242},{"tags":5233,"concepts":5234},[],[],{"space":5236,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5238,"publishedVersion":414,"revision":62,"contentType":5240,"locale":29},{"sys":5237},{"type":12,"linkType":13,"id":14},{"sys":5239},{"id":21,"type":12,"linkType":22},{"sys":5241},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5243,"metaTitle":424,"metaDescription":425,"mainTitle":5244,"subtitle":443,"heroImage":5259,"ctaButton":466,"ctaLink":467},[423],{"data":5245,"content":5246,"nodeType":74},{},[5247,5253],{"data":5248,"content":5249,"nodeType":78},{},[5250],{"data":5251,"marks":5252,"value":435,"nodeType":82},{},[],{"data":5254,"content":5255,"nodeType":87},{},[5256],{"data":5257,"marks":5258,"value":442,"nodeType":82},{},[],{"metadata":5260,"sys":5263,"fields":5268},{"tags":5261,"concepts":5262},[],[],{"space":5264,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5266,"publishedVersion":62,"revision":44,"locale":29},{"sys":5265},{"type":12,"linkType":13,"id":14},{"sys":5267},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5269},{"url":458,"details":5270,"fileName":464,"contentType":465},{"size":460,"image":5271},{"width":462,"height":463},{"sys":5273,"fields":5276},{"id":5274,"createdAt":5275},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":5277,"slug":5278,"articleIntro":-1,"category":5279},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[5280],{"metadata":5281,"sys":5284,"fields":5291},{"tags":5282,"concepts":5283},[],[],{"space":5285,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5287,"publishedVersion":414,"revision":62,"contentType":5289,"locale":29},{"sys":5286},{"type":12,"linkType":13,"id":14},{"sys":5288},{"id":21,"type":12,"linkType":22},{"sys":5290},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5292,"metaTitle":424,"metaDescription":425,"mainTitle":5293,"subtitle":443,"heroImage":5308,"ctaButton":466,"ctaLink":467},[423],{"data":5294,"content":5295,"nodeType":74},{},[5296,5302],{"data":5297,"content":5298,"nodeType":78},{},[5299],{"data":5300,"marks":5301,"value":435,"nodeType":82},{},[],{"data":5303,"content":5304,"nodeType":87},{},[5305],{"data":5306,"marks":5307,"value":442,"nodeType":82},{},[],{"metadata":5309,"sys":5312,"fields":5317},{"tags":5310,"concepts":5311},[],[],{"space":5313,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5315,"publishedVersion":62,"revision":44,"locale":29},{"sys":5314},{"type":12,"linkType":13,"id":14},{"sys":5316},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5318},{"url":458,"details":5319,"fileName":464,"contentType":465},{"size":460,"image":5320},{"width":462,"height":463},{"sys":5322,"fields":5325},{"id":5323,"createdAt":5324},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":5326,"slug":5327,"articleIntro":5326,"category":5328},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[5329],{"metadata":5330,"sys":5333,"fields":5340},{"tags":5331,"concepts":5332},[],[],{"space":5334,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5336,"publishedVersion":414,"revision":62,"contentType":5338,"locale":29},{"sys":5335},{"type":12,"linkType":13,"id":14},{"sys":5337},{"id":21,"type":12,"linkType":22},{"sys":5339},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5341,"metaTitle":424,"metaDescription":425,"mainTitle":5342,"subtitle":443,"heroImage":5357,"ctaButton":466,"ctaLink":467},[423],{"data":5343,"content":5344,"nodeType":74},{},[5345,5351],{"data":5346,"content":5347,"nodeType":78},{},[5348],{"data":5349,"marks":5350,"value":435,"nodeType":82},{},[],{"data":5352,"content":5353,"nodeType":87},{},[5354],{"data":5355,"marks":5356,"value":442,"nodeType":82},{},[],{"metadata":5358,"sys":5361,"fields":5366},{"tags":5359,"concepts":5360},[],[],{"space":5362,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5364,"publishedVersion":62,"revision":44,"locale":29},{"sys":5363},{"type":12,"linkType":13,"id":14},{"sys":5365},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5367},{"url":458,"details":5368,"fileName":464,"contentType":465},{"size":460,"image":5369},{"width":462,"height":463},{"sys":5371,"fields":5374},{"id":5372,"createdAt":5373},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":5375,"slug":5376,"articleIntro":5375,"category":5377},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[5378],{"metadata":5379,"sys":5382,"fields":5389},{"tags":5380,"concepts":5381},[],[],{"space":5383,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5385,"publishedVersion":414,"revision":62,"contentType":5387,"locale":29},{"sys":5384},{"type":12,"linkType":13,"id":14},{"sys":5386},{"id":21,"type":12,"linkType":22},{"sys":5388},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5390,"metaTitle":424,"metaDescription":425,"mainTitle":5391,"subtitle":443,"heroImage":5406,"ctaButton":466,"ctaLink":467},[423],{"data":5392,"content":5393,"nodeType":74},{},[5394,5400],{"data":5395,"content":5396,"nodeType":78},{},[5397],{"data":5398,"marks":5399,"value":435,"nodeType":82},{},[],{"data":5401,"content":5402,"nodeType":87},{},[5403],{"data":5404,"marks":5405,"value":442,"nodeType":82},{},[],{"metadata":5407,"sys":5410,"fields":5415},{"tags":5408,"concepts":5409},[],[],{"space":5411,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5413,"publishedVersion":62,"revision":44,"locale":29},{"sys":5412},{"type":12,"linkType":13,"id":14},{"sys":5414},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5416},{"url":458,"details":5417,"fileName":464,"contentType":465},{"size":460,"image":5418},{"width":462,"height":463},{"sys":5420,"fields":5423},{"id":5421,"createdAt":5422},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":5424,"slug":5425,"articleIntro":-1,"category":5426},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[5427],{"metadata":5428,"sys":5431,"fields":5438},{"tags":5429,"concepts":5430},[],[],{"space":5432,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5434,"publishedVersion":414,"revision":62,"contentType":5436,"locale":29},{"sys":5433},{"type":12,"linkType":13,"id":14},{"sys":5435},{"id":21,"type":12,"linkType":22},{"sys":5437},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5439,"metaTitle":424,"metaDescription":425,"mainTitle":5440,"subtitle":443,"heroImage":5455,"ctaButton":466,"ctaLink":467},[423],{"data":5441,"content":5442,"nodeType":74},{},[5443,5449],{"data":5444,"content":5445,"nodeType":78},{},[5446],{"data":5447,"marks":5448,"value":435,"nodeType":82},{},[],{"data":5450,"content":5451,"nodeType":87},{},[5452],{"data":5453,"marks":5454,"value":442,"nodeType":82},{},[],{"metadata":5456,"sys":5459,"fields":5464},{"tags":5457,"concepts":5458},[],[],{"space":5460,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5462,"publishedVersion":62,"revision":44,"locale":29},{"sys":5461},{"type":12,"linkType":13,"id":14},{"sys":5463},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5465},{"url":458,"details":5466,"fileName":464,"contentType":465},{"size":460,"image":5467},{"width":462,"height":463},{"sys":5469,"fields":5472},{"id":5470,"createdAt":5471},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":5473,"slug":5474,"articleIntro":5473,"category":5475},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[5476],{"metadata":5477,"sys":5480,"fields":5487},{"tags":5478,"concepts":5479},[],[],{"space":5481,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5483,"publishedVersion":414,"revision":62,"contentType":5485,"locale":29},{"sys":5482},{"type":12,"linkType":13,"id":14},{"sys":5484},{"id":21,"type":12,"linkType":22},{"sys":5486},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5488,"metaTitle":424,"metaDescription":425,"mainTitle":5489,"subtitle":443,"heroImage":5504,"ctaButton":466,"ctaLink":467},[423],{"data":5490,"content":5491,"nodeType":74},{},[5492,5498],{"data":5493,"content":5494,"nodeType":78},{},[5495],{"data":5496,"marks":5497,"value":435,"nodeType":82},{},[],{"data":5499,"content":5500,"nodeType":87},{},[5501],{"data":5502,"marks":5503,"value":442,"nodeType":82},{},[],{"metadata":5505,"sys":5508,"fields":5513},{"tags":5506,"concepts":5507},[],[],{"space":5509,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5511,"publishedVersion":62,"revision":44,"locale":29},{"sys":5510},{"type":12,"linkType":13,"id":14},{"sys":5512},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5514},{"url":458,"details":5515,"fileName":464,"contentType":465},{"size":460,"image":5516},{"width":462,"height":463},{"sys":5518,"fields":5521},{"id":5519,"createdAt":5520},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":5522,"slug":5523,"articleIntro":-1,"category":5524},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[5525],{"metadata":5526,"sys":5529,"fields":5536},{"tags":5527,"concepts":5528},[],[],{"space":5530,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5532,"publishedVersion":414,"revision":62,"contentType":5534,"locale":29},{"sys":5531},{"type":12,"linkType":13,"id":14},{"sys":5533},{"id":21,"type":12,"linkType":22},{"sys":5535},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5537,"metaTitle":424,"metaDescription":425,"mainTitle":5538,"subtitle":443,"heroImage":5553,"ctaButton":466,"ctaLink":467},[423],{"data":5539,"content":5540,"nodeType":74},{},[5541,5547],{"data":5542,"content":5543,"nodeType":78},{},[5544],{"data":5545,"marks":5546,"value":435,"nodeType":82},{},[],{"data":5548,"content":5549,"nodeType":87},{},[5550],{"data":5551,"marks":5552,"value":442,"nodeType":82},{},[],{"metadata":5554,"sys":5557,"fields":5562},{"tags":5555,"concepts":5556},[],[],{"space":5558,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5560,"publishedVersion":62,"revision":44,"locale":29},{"sys":5559},{"type":12,"linkType":13,"id":14},{"sys":5561},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5563},{"url":458,"details":5564,"fileName":464,"contentType":465},{"size":460,"image":5565},{"width":462,"height":463},{"sys":5567,"fields":5570},{"id":5568,"createdAt":5569},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":5571,"slug":5572,"articleIntro":5571,"category":5573},"4886 - Charges","compte-4886-charges",[5574],{"metadata":5575,"sys":5578,"fields":5585},{"tags":5576,"concepts":5577},[],[],{"space":5579,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5581,"publishedVersion":414,"revision":62,"contentType":5583,"locale":29},{"sys":5580},{"type":12,"linkType":13,"id":14},{"sys":5582},{"id":21,"type":12,"linkType":22},{"sys":5584},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5586,"metaTitle":424,"metaDescription":425,"mainTitle":5587,"subtitle":443,"heroImage":5602,"ctaButton":466,"ctaLink":467},[423],{"data":5588,"content":5589,"nodeType":74},{},[5590,5596],{"data":5591,"content":5592,"nodeType":78},{},[5593],{"data":5594,"marks":5595,"value":435,"nodeType":82},{},[],{"data":5597,"content":5598,"nodeType":87},{},[5599],{"data":5600,"marks":5601,"value":442,"nodeType":82},{},[],{"metadata":5603,"sys":5606,"fields":5611},{"tags":5604,"concepts":5605},[],[],{"space":5607,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5609,"publishedVersion":62,"revision":44,"locale":29},{"sys":5608},{"type":12,"linkType":13,"id":14},{"sys":5610},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5612},{"url":458,"details":5613,"fileName":464,"contentType":465},{"size":460,"image":5614},{"width":462,"height":463},{"sys":5616,"fields":5619},{"id":5617,"createdAt":5618},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":5620,"slug":5621,"articleIntro":5620,"category":5622},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[5623],{"metadata":5624,"sys":5627,"fields":5634},{"tags":5625,"concepts":5626},[],[],{"space":5628,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5630,"publishedVersion":414,"revision":62,"contentType":5632,"locale":29},{"sys":5629},{"type":12,"linkType":13,"id":14},{"sys":5631},{"id":21,"type":12,"linkType":22},{"sys":5633},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5635,"metaTitle":424,"metaDescription":425,"mainTitle":5636,"subtitle":443,"heroImage":5651,"ctaButton":466,"ctaLink":467},[423],{"data":5637,"content":5638,"nodeType":74},{},[5639,5645],{"data":5640,"content":5641,"nodeType":78},{},[5642],{"data":5643,"marks":5644,"value":435,"nodeType":82},{},[],{"data":5646,"content":5647,"nodeType":87},{},[5648],{"data":5649,"marks":5650,"value":442,"nodeType":82},{},[],{"metadata":5652,"sys":5655,"fields":5660},{"tags":5653,"concepts":5654},[],[],{"space":5656,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5658,"publishedVersion":62,"revision":44,"locale":29},{"sys":5657},{"type":12,"linkType":13,"id":14},{"sys":5659},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5661},{"url":458,"details":5662,"fileName":464,"contentType":465},{"size":460,"image":5663},{"width":462,"height":463},{"sys":5665,"fields":5668},{"id":5666,"createdAt":5667},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":5669,"slug":5670,"articleIntro":5669,"category":5671},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[5672],{"metadata":5673,"sys":5676,"fields":5683},{"tags":5674,"concepts":5675},[],[],{"space":5677,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5679,"publishedVersion":414,"revision":62,"contentType":5681,"locale":29},{"sys":5678},{"type":12,"linkType":13,"id":14},{"sys":5680},{"id":21,"type":12,"linkType":22},{"sys":5682},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5684,"metaTitle":424,"metaDescription":425,"mainTitle":5685,"subtitle":443,"heroImage":5700,"ctaButton":466,"ctaLink":467},[423],{"data":5686,"content":5687,"nodeType":74},{},[5688,5694],{"data":5689,"content":5690,"nodeType":78},{},[5691],{"data":5692,"marks":5693,"value":435,"nodeType":82},{},[],{"data":5695,"content":5696,"nodeType":87},{},[5697],{"data":5698,"marks":5699,"value":442,"nodeType":82},{},[],{"metadata":5701,"sys":5704,"fields":5709},{"tags":5702,"concepts":5703},[],[],{"space":5705,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5707,"publishedVersion":62,"revision":44,"locale":29},{"sys":5706},{"type":12,"linkType":13,"id":14},{"sys":5708},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5710},{"url":458,"details":5711,"fileName":464,"contentType":465},{"size":460,"image":5712},{"width":462,"height":463},{"sys":5714,"fields":5717},{"id":5715,"createdAt":5716},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":5718,"slug":5719,"articleIntro":5718,"category":5720},"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",[5721],{"metadata":5722,"sys":5725,"fields":5732},{"tags":5723,"concepts":5724},[],[],{"space":5726,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5728,"publishedVersion":414,"revision":62,"contentType":5730,"locale":29},{"sys":5727},{"type":12,"linkType":13,"id":14},{"sys":5729},{"id":21,"type":12,"linkType":22},{"sys":5731},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5733,"metaTitle":424,"metaDescription":425,"mainTitle":5734,"subtitle":443,"heroImage":5749,"ctaButton":466,"ctaLink":467},[423],{"data":5735,"content":5736,"nodeType":74},{},[5737,5743],{"data":5738,"content":5739,"nodeType":78},{},[5740],{"data":5741,"marks":5742,"value":435,"nodeType":82},{},[],{"data":5744,"content":5745,"nodeType":87},{},[5746],{"data":5747,"marks":5748,"value":442,"nodeType":82},{},[],{"metadata":5750,"sys":5753,"fields":5758},{"tags":5751,"concepts":5752},[],[],{"space":5754,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5756,"publishedVersion":62,"revision":44,"locale":29},{"sys":5755},{"type":12,"linkType":13,"id":14},{"sys":5757},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5759},{"url":458,"details":5760,"fileName":464,"contentType":465},{"size":460,"image":5761},{"width":462,"height":463},{"sys":5763,"fields":5766},{"id":5764,"createdAt":5765},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":5767,"slug":5768,"articleIntro":5767,"category":5769},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[5770],{"metadata":5771,"sys":5774,"fields":5781},{"tags":5772,"concepts":5773},[],[],{"space":5775,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5777,"publishedVersion":414,"revision":62,"contentType":5779,"locale":29},{"sys":5776},{"type":12,"linkType":13,"id":14},{"sys":5778},{"id":21,"type":12,"linkType":22},{"sys":5780},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5782,"metaTitle":424,"metaDescription":425,"mainTitle":5783,"subtitle":443,"heroImage":5798,"ctaButton":466,"ctaLink":467},[423],{"data":5784,"content":5785,"nodeType":74},{},[5786,5792],{"data":5787,"content":5788,"nodeType":78},{},[5789],{"data":5790,"marks":5791,"value":435,"nodeType":82},{},[],{"data":5793,"content":5794,"nodeType":87},{},[5795],{"data":5796,"marks":5797,"value":442,"nodeType":82},{},[],{"metadata":5799,"sys":5802,"fields":5807},{"tags":5800,"concepts":5801},[],[],{"space":5803,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5805,"publishedVersion":62,"revision":44,"locale":29},{"sys":5804},{"type":12,"linkType":13,"id":14},{"sys":5806},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5808},{"url":458,"details":5809,"fileName":464,"contentType":465},{"size":460,"image":5810},{"width":462,"height":463},{"sys":5812,"fields":5815},{"id":5813,"createdAt":5814},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":5816,"slug":5817,"articleIntro":5816,"category":5818},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[5819],{"metadata":5820,"sys":5823,"fields":5830},{"tags":5821,"concepts":5822},[],[],{"space":5824,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5826,"publishedVersion":414,"revision":62,"contentType":5828,"locale":29},{"sys":5825},{"type":12,"linkType":13,"id":14},{"sys":5827},{"id":21,"type":12,"linkType":22},{"sys":5829},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5831,"metaTitle":424,"metaDescription":425,"mainTitle":5832,"subtitle":443,"heroImage":5847,"ctaButton":466,"ctaLink":467},[423],{"data":5833,"content":5834,"nodeType":74},{},[5835,5841],{"data":5836,"content":5837,"nodeType":78},{},[5838],{"data":5839,"marks":5840,"value":435,"nodeType":82},{},[],{"data":5842,"content":5843,"nodeType":87},{},[5844],{"data":5845,"marks":5846,"value":442,"nodeType":82},{},[],{"metadata":5848,"sys":5851,"fields":5856},{"tags":5849,"concepts":5850},[],[],{"space":5852,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5854,"publishedVersion":62,"revision":44,"locale":29},{"sys":5853},{"type":12,"linkType":13,"id":14},{"sys":5855},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5857},{"url":458,"details":5858,"fileName":464,"contentType":465},{"size":460,"image":5859},{"width":462,"height":463},{"sys":5861,"fields":5864},{"id":5862,"createdAt":5863},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":5865,"slug":5866,"articleIntro":-1,"category":5867},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[5868],{"metadata":5869,"sys":5872,"fields":5879},{"tags":5870,"concepts":5871},[],[],{"space":5873,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5875,"publishedVersion":414,"revision":62,"contentType":5877,"locale":29},{"sys":5874},{"type":12,"linkType":13,"id":14},{"sys":5876},{"id":21,"type":12,"linkType":22},{"sys":5878},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5880,"metaTitle":424,"metaDescription":425,"mainTitle":5881,"subtitle":443,"heroImage":5896,"ctaButton":466,"ctaLink":467},[423],{"data":5882,"content":5883,"nodeType":74},{},[5884,5890],{"data":5885,"content":5886,"nodeType":78},{},[5887],{"data":5888,"marks":5889,"value":435,"nodeType":82},{},[],{"data":5891,"content":5892,"nodeType":87},{},[5893],{"data":5894,"marks":5895,"value":442,"nodeType":82},{},[],{"metadata":5897,"sys":5900,"fields":5905},{"tags":5898,"concepts":5899},[],[],{"space":5901,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5903,"publishedVersion":62,"revision":44,"locale":29},{"sys":5902},{"type":12,"linkType":13,"id":14},{"sys":5904},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5906},{"url":458,"details":5907,"fileName":464,"contentType":465},{"size":460,"image":5908},{"width":462,"height":463},{"sys":5910,"fields":5913},{"id":5911,"createdAt":5912},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":5914,"slug":5915,"articleIntro":-1,"category":5916},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[5917],{"metadata":5918,"sys":5921,"fields":5928},{"tags":5919,"concepts":5920},[],[],{"space":5922,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5924,"publishedVersion":414,"revision":62,"contentType":5926,"locale":29},{"sys":5923},{"type":12,"linkType":13,"id":14},{"sys":5925},{"id":21,"type":12,"linkType":22},{"sys":5927},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5929,"metaTitle":424,"metaDescription":425,"mainTitle":5930,"subtitle":443,"heroImage":5945,"ctaButton":466,"ctaLink":467},[423],{"data":5931,"content":5932,"nodeType":74},{},[5933,5939],{"data":5934,"content":5935,"nodeType":78},{},[5936],{"data":5937,"marks":5938,"value":435,"nodeType":82},{},[],{"data":5940,"content":5941,"nodeType":87},{},[5942],{"data":5943,"marks":5944,"value":442,"nodeType":82},{},[],{"metadata":5946,"sys":5949,"fields":5954},{"tags":5947,"concepts":5948},[],[],{"space":5950,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":5952,"publishedVersion":62,"revision":44,"locale":29},{"sys":5951},{"type":12,"linkType":13,"id":14},{"sys":5953},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":5955},{"url":458,"details":5956,"fileName":464,"contentType":465},{"size":460,"image":5957},{"width":462,"height":463},{"sys":5959,"fields":5962},{"id":5960,"createdAt":5961},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":5963,"slug":5964,"articleIntro":5963,"category":5965},"Compte 6237 - Publications","compte-6237-publications",[5966],{"metadata":5967,"sys":5970,"fields":5977},{"tags":5968,"concepts":5969},[],[],{"space":5971,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":5973,"publishedVersion":414,"revision":62,"contentType":5975,"locale":29},{"sys":5972},{"type":12,"linkType":13,"id":14},{"sys":5974},{"id":21,"type":12,"linkType":22},{"sys":5976},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":5978,"metaTitle":424,"metaDescription":425,"mainTitle":5979,"subtitle":443,"heroImage":5994,"ctaButton":466,"ctaLink":467},[423],{"data":5980,"content":5981,"nodeType":74},{},[5982,5988],{"data":5983,"content":5984,"nodeType":78},{},[5985],{"data":5986,"marks":5987,"value":435,"nodeType":82},{},[],{"data":5989,"content":5990,"nodeType":87},{},[5991],{"data":5992,"marks":5993,"value":442,"nodeType":82},{},[],{"metadata":5995,"sys":5998,"fields":6003},{"tags":5996,"concepts":5997},[],[],{"space":5999,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6001,"publishedVersion":62,"revision":44,"locale":29},{"sys":6000},{"type":12,"linkType":13,"id":14},{"sys":6002},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6004},{"url":458,"details":6005,"fileName":464,"contentType":465},{"size":460,"image":6006},{"width":462,"height":463},{"sys":6008,"fields":6011},{"id":6009,"createdAt":6010},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":6012,"slug":6013,"articleIntro":6012,"category":6014},"6248 - Divers","compte-6248-divers",[6015],{"metadata":6016,"sys":6019,"fields":6026},{"tags":6017,"concepts":6018},[],[],{"space":6020,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6022,"publishedVersion":414,"revision":62,"contentType":6024,"locale":29},{"sys":6021},{"type":12,"linkType":13,"id":14},{"sys":6023},{"id":21,"type":12,"linkType":22},{"sys":6025},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6027,"metaTitle":424,"metaDescription":425,"mainTitle":6028,"subtitle":443,"heroImage":6043,"ctaButton":466,"ctaLink":467},[423],{"data":6029,"content":6030,"nodeType":74},{},[6031,6037],{"data":6032,"content":6033,"nodeType":78},{},[6034],{"data":6035,"marks":6036,"value":435,"nodeType":82},{},[],{"data":6038,"content":6039,"nodeType":87},{},[6040],{"data":6041,"marks":6042,"value":442,"nodeType":82},{},[],{"metadata":6044,"sys":6047,"fields":6052},{"tags":6045,"concepts":6046},[],[],{"space":6048,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6050,"publishedVersion":62,"revision":44,"locale":29},{"sys":6049},{"type":12,"linkType":13,"id":14},{"sys":6051},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6053},{"url":458,"details":6054,"fileName":464,"contentType":465},{"size":460,"image":6055},{"width":462,"height":463},{"sys":6057,"fields":6060},{"id":6058,"createdAt":6059},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":6061,"slug":6062,"articleIntro":-1,"category":6063},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[6064],{"metadata":6065,"sys":6068,"fields":6075},{"tags":6066,"concepts":6067},[],[],{"space":6069,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6071,"publishedVersion":414,"revision":62,"contentType":6073,"locale":29},{"sys":6070},{"type":12,"linkType":13,"id":14},{"sys":6072},{"id":21,"type":12,"linkType":22},{"sys":6074},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6076,"metaTitle":424,"metaDescription":425,"mainTitle":6077,"subtitle":443,"heroImage":6092,"ctaButton":466,"ctaLink":467},[423],{"data":6078,"content":6079,"nodeType":74},{},[6080,6086],{"data":6081,"content":6082,"nodeType":78},{},[6083],{"data":6084,"marks":6085,"value":435,"nodeType":82},{},[],{"data":6087,"content":6088,"nodeType":87},{},[6089],{"data":6090,"marks":6091,"value":442,"nodeType":82},{},[],{"metadata":6093,"sys":6096,"fields":6101},{"tags":6094,"concepts":6095},[],[],{"space":6097,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6099,"publishedVersion":62,"revision":44,"locale":29},{"sys":6098},{"type":12,"linkType":13,"id":14},{"sys":6100},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6102},{"url":458,"details":6103,"fileName":464,"contentType":465},{"size":460,"image":6104},{"width":462,"height":463},{"sys":6106,"fields":6109},{"id":6107,"createdAt":6108},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":6110,"slug":6111,"articleIntro":6112,"category":6113},"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",[6114],{"metadata":6115,"sys":6118,"fields":6125},{"tags":6116,"concepts":6117},[],[],{"space":6119,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6121,"publishedVersion":414,"revision":62,"contentType":6123,"locale":29},{"sys":6120},{"type":12,"linkType":13,"id":14},{"sys":6122},{"id":21,"type":12,"linkType":22},{"sys":6124},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6126,"metaTitle":424,"metaDescription":425,"mainTitle":6127,"subtitle":443,"heroImage":6142,"ctaButton":466,"ctaLink":467},[423],{"data":6128,"content":6129,"nodeType":74},{},[6130,6136],{"data":6131,"content":6132,"nodeType":78},{},[6133],{"data":6134,"marks":6135,"value":435,"nodeType":82},{},[],{"data":6137,"content":6138,"nodeType":87},{},[6139],{"data":6140,"marks":6141,"value":442,"nodeType":82},{},[],{"metadata":6143,"sys":6146,"fields":6151},{"tags":6144,"concepts":6145},[],[],{"space":6147,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6149,"publishedVersion":62,"revision":44,"locale":29},{"sys":6148},{"type":12,"linkType":13,"id":14},{"sys":6150},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6152},{"url":458,"details":6153,"fileName":464,"contentType":465},{"size":460,"image":6154},{"width":462,"height":463},{"sys":6156,"fields":6159},{"id":6157,"createdAt":6158},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":6160,"slug":6161,"articleIntro":6160,"category":6162},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[6163],{"metadata":6164,"sys":6167,"fields":6174},{"tags":6165,"concepts":6166},[],[],{"space":6168,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6170,"publishedVersion":414,"revision":62,"contentType":6172,"locale":29},{"sys":6169},{"type":12,"linkType":13,"id":14},{"sys":6171},{"id":21,"type":12,"linkType":22},{"sys":6173},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6175,"metaTitle":424,"metaDescription":425,"mainTitle":6176,"subtitle":443,"heroImage":6191,"ctaButton":466,"ctaLink":467},[423],{"data":6177,"content":6178,"nodeType":74},{},[6179,6185],{"data":6180,"content":6181,"nodeType":78},{},[6182],{"data":6183,"marks":6184,"value":435,"nodeType":82},{},[],{"data":6186,"content":6187,"nodeType":87},{},[6188],{"data":6189,"marks":6190,"value":442,"nodeType":82},{},[],{"metadata":6192,"sys":6195,"fields":6200},{"tags":6193,"concepts":6194},[],[],{"space":6196,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6198,"publishedVersion":62,"revision":44,"locale":29},{"sys":6197},{"type":12,"linkType":13,"id":14},{"sys":6199},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6201},{"url":458,"details":6202,"fileName":464,"contentType":465},{"size":460,"image":6203},{"width":462,"height":463},{"sys":6205,"fields":6208},{"id":6206,"createdAt":6207},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":6209,"slug":6210,"articleIntro":6209,"category":6211},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[6212],{"metadata":6213,"sys":6216,"fields":6223},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6219,"publishedVersion":414,"revision":62,"contentType":6221,"locale":29},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":21,"type":12,"linkType":22},{"sys":6222},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6224,"metaTitle":424,"metaDescription":425,"mainTitle":6225,"subtitle":443,"heroImage":6240,"ctaButton":466,"ctaLink":467},[423],{"data":6226,"content":6227,"nodeType":74},{},[6228,6234],{"data":6229,"content":6230,"nodeType":78},{},[6231],{"data":6232,"marks":6233,"value":435,"nodeType":82},{},[],{"data":6235,"content":6236,"nodeType":87},{},[6237],{"data":6238,"marks":6239,"value":442,"nodeType":82},{},[],{"metadata":6241,"sys":6244,"fields":6249},{"tags":6242,"concepts":6243},[],[],{"space":6245,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6247,"publishedVersion":62,"revision":44,"locale":29},{"sys":6246},{"type":12,"linkType":13,"id":14},{"sys":6248},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6250},{"url":458,"details":6251,"fileName":464,"contentType":465},{"size":460,"image":6252},{"width":462,"height":463},{"sys":6254,"fields":6257},{"id":6255,"createdAt":6256},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":6258,"slug":6259,"articleIntro":6258,"category":6260},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[6261],{"metadata":6262,"sys":6265,"fields":6272},{"tags":6263,"concepts":6264},[],[],{"space":6266,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6268,"publishedVersion":414,"revision":62,"contentType":6270,"locale":29},{"sys":6267},{"type":12,"linkType":13,"id":14},{"sys":6269},{"id":21,"type":12,"linkType":22},{"sys":6271},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6273,"metaTitle":424,"metaDescription":425,"mainTitle":6274,"subtitle":443,"heroImage":6289,"ctaButton":466,"ctaLink":467},[423],{"data":6275,"content":6276,"nodeType":74},{},[6277,6283],{"data":6278,"content":6279,"nodeType":78},{},[6280],{"data":6281,"marks":6282,"value":435,"nodeType":82},{},[],{"data":6284,"content":6285,"nodeType":87},{},[6286],{"data":6287,"marks":6288,"value":442,"nodeType":82},{},[],{"metadata":6290,"sys":6293,"fields":6298},{"tags":6291,"concepts":6292},[],[],{"space":6294,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6296,"publishedVersion":62,"revision":44,"locale":29},{"sys":6295},{"type":12,"linkType":13,"id":14},{"sys":6297},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6299},{"url":458,"details":6300,"fileName":464,"contentType":465},{"size":460,"image":6301},{"width":462,"height":463},{"sys":6303,"fields":6306},{"id":6304,"createdAt":6305},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":6307,"slug":6308,"articleIntro":6307,"category":6309},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[6310],{"metadata":6311,"sys":6314,"fields":6321},{"tags":6312,"concepts":6313},[],[],{"space":6315,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6317,"publishedVersion":414,"revision":62,"contentType":6319,"locale":29},{"sys":6316},{"type":12,"linkType":13,"id":14},{"sys":6318},{"id":21,"type":12,"linkType":22},{"sys":6320},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6322,"metaTitle":424,"metaDescription":425,"mainTitle":6323,"subtitle":443,"heroImage":6338,"ctaButton":466,"ctaLink":467},[423],{"data":6324,"content":6325,"nodeType":74},{},[6326,6332],{"data":6327,"content":6328,"nodeType":78},{},[6329],{"data":6330,"marks":6331,"value":435,"nodeType":82},{},[],{"data":6333,"content":6334,"nodeType":87},{},[6335],{"data":6336,"marks":6337,"value":442,"nodeType":82},{},[],{"metadata":6339,"sys":6342,"fields":6347},{"tags":6340,"concepts":6341},[],[],{"space":6343,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6345,"publishedVersion":62,"revision":44,"locale":29},{"sys":6344},{"type":12,"linkType":13,"id":14},{"sys":6346},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6348},{"url":458,"details":6349,"fileName":464,"contentType":465},{"size":460,"image":6350},{"width":462,"height":463},{"sys":6352,"fields":6355},{"id":6353,"createdAt":6354},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":6356,"slug":6357,"articleIntro":6356,"category":6358},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[6359],{"metadata":6360,"sys":6363,"fields":6370},{"tags":6361,"concepts":6362},[],[],{"space":6364,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6366,"publishedVersion":414,"revision":62,"contentType":6368,"locale":29},{"sys":6365},{"type":12,"linkType":13,"id":14},{"sys":6367},{"id":21,"type":12,"linkType":22},{"sys":6369},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6371,"metaTitle":424,"metaDescription":425,"mainTitle":6372,"subtitle":443,"heroImage":6387,"ctaButton":466,"ctaLink":467},[423],{"data":6373,"content":6374,"nodeType":74},{},[6375,6381],{"data":6376,"content":6377,"nodeType":78},{},[6378],{"data":6379,"marks":6380,"value":435,"nodeType":82},{},[],{"data":6382,"content":6383,"nodeType":87},{},[6384],{"data":6385,"marks":6386,"value":442,"nodeType":82},{},[],{"metadata":6388,"sys":6391,"fields":6396},{"tags":6389,"concepts":6390},[],[],{"space":6392,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6394,"publishedVersion":62,"revision":44,"locale":29},{"sys":6393},{"type":12,"linkType":13,"id":14},{"sys":6395},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6397},{"url":458,"details":6398,"fileName":464,"contentType":465},{"size":460,"image":6399},{"width":462,"height":463},{"sys":6401,"fields":6404},{"id":6402,"createdAt":6403},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":6405,"slug":6406,"articleIntro":6405,"category":6407},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[6408],{"metadata":6409,"sys":6412,"fields":6419},{"tags":6410,"concepts":6411},[],[],{"space":6413,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6415,"publishedVersion":414,"revision":62,"contentType":6417,"locale":29},{"sys":6414},{"type":12,"linkType":13,"id":14},{"sys":6416},{"id":21,"type":12,"linkType":22},{"sys":6418},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6420,"metaTitle":424,"metaDescription":425,"mainTitle":6421,"subtitle":443,"heroImage":6436,"ctaButton":466,"ctaLink":467},[423],{"data":6422,"content":6423,"nodeType":74},{},[6424,6430],{"data":6425,"content":6426,"nodeType":78},{},[6427],{"data":6428,"marks":6429,"value":435,"nodeType":82},{},[],{"data":6431,"content":6432,"nodeType":87},{},[6433],{"data":6434,"marks":6435,"value":442,"nodeType":82},{},[],{"metadata":6437,"sys":6440,"fields":6445},{"tags":6438,"concepts":6439},[],[],{"space":6441,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6443,"publishedVersion":62,"revision":44,"locale":29},{"sys":6442},{"type":12,"linkType":13,"id":14},{"sys":6444},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6446},{"url":458,"details":6447,"fileName":464,"contentType":465},{"size":460,"image":6448},{"width":462,"height":463},{"sys":6450,"fields":6453},{"id":6451,"createdAt":6452},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":6454,"slug":6455,"articleIntro":6454,"category":6456},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[6457],{"metadata":6458,"sys":6461,"fields":6468},{"tags":6459,"concepts":6460},[],[],{"space":6462,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6464,"publishedVersion":414,"revision":62,"contentType":6466,"locale":29},{"sys":6463},{"type":12,"linkType":13,"id":14},{"sys":6465},{"id":21,"type":12,"linkType":22},{"sys":6467},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6469,"metaTitle":424,"metaDescription":425,"mainTitle":6470,"subtitle":443,"heroImage":6485,"ctaButton":466,"ctaLink":467},[423],{"data":6471,"content":6472,"nodeType":74},{},[6473,6479],{"data":6474,"content":6475,"nodeType":78},{},[6476],{"data":6477,"marks":6478,"value":435,"nodeType":82},{},[],{"data":6480,"content":6481,"nodeType":87},{},[6482],{"data":6483,"marks":6484,"value":442,"nodeType":82},{},[],{"metadata":6486,"sys":6489,"fields":6494},{"tags":6487,"concepts":6488},[],[],{"space":6490,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6492,"publishedVersion":62,"revision":44,"locale":29},{"sys":6491},{"type":12,"linkType":13,"id":14},{"sys":6493},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6495},{"url":458,"details":6496,"fileName":464,"contentType":465},{"size":460,"image":6497},{"width":462,"height":463},{"sys":6499,"fields":6502},{"id":6500,"createdAt":6501},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":6503,"slug":6504,"articleIntro":-1,"category":6505},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[6506],{"metadata":6507,"sys":6510,"fields":6517},{"tags":6508,"concepts":6509},[],[],{"space":6511,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6513,"publishedVersion":414,"revision":62,"contentType":6515,"locale":29},{"sys":6512},{"type":12,"linkType":13,"id":14},{"sys":6514},{"id":21,"type":12,"linkType":22},{"sys":6516},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6518,"metaTitle":424,"metaDescription":425,"mainTitle":6519,"subtitle":443,"heroImage":6534,"ctaButton":466,"ctaLink":467},[423],{"data":6520,"content":6521,"nodeType":74},{},[6522,6528],{"data":6523,"content":6524,"nodeType":78},{},[6525],{"data":6526,"marks":6527,"value":435,"nodeType":82},{},[],{"data":6529,"content":6530,"nodeType":87},{},[6531],{"data":6532,"marks":6533,"value":442,"nodeType":82},{},[],{"metadata":6535,"sys":6538,"fields":6543},{"tags":6536,"concepts":6537},[],[],{"space":6539,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6541,"publishedVersion":62,"revision":44,"locale":29},{"sys":6540},{"type":12,"linkType":13,"id":14},{"sys":6542},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6544},{"url":458,"details":6545,"fileName":464,"contentType":465},{"size":460,"image":6546},{"width":462,"height":463},{"sys":6548,"fields":6551},{"id":6549,"createdAt":6550},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":6552,"slug":6553,"articleIntro":6552,"category":6554},"7083 - Locations diverses","compte-7083-locations-diverses",[6555],{"metadata":6556,"sys":6559,"fields":6566},{"tags":6557,"concepts":6558},[],[],{"space":6560,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6562,"publishedVersion":414,"revision":62,"contentType":6564,"locale":29},{"sys":6561},{"type":12,"linkType":13,"id":14},{"sys":6563},{"id":21,"type":12,"linkType":22},{"sys":6565},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6567,"metaTitle":424,"metaDescription":425,"mainTitle":6568,"subtitle":443,"heroImage":6583,"ctaButton":466,"ctaLink":467},[423],{"data":6569,"content":6570,"nodeType":74},{},[6571,6577],{"data":6572,"content":6573,"nodeType":78},{},[6574],{"data":6575,"marks":6576,"value":435,"nodeType":82},{},[],{"data":6578,"content":6579,"nodeType":87},{},[6580],{"data":6581,"marks":6582,"value":442,"nodeType":82},{},[],{"metadata":6584,"sys":6587,"fields":6592},{"tags":6585,"concepts":6586},[],[],{"space":6588,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6590,"publishedVersion":62,"revision":44,"locale":29},{"sys":6589},{"type":12,"linkType":13,"id":14},{"sys":6591},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6593},{"url":458,"details":6594,"fileName":464,"contentType":465},{"size":460,"image":6595},{"width":462,"height":463},{"sys":6597,"fields":6600},{"id":6598,"createdAt":6599},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":6601,"slug":6602,"articleIntro":-1,"category":6603},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[6604],{"metadata":6605,"sys":6608,"fields":6615},{"tags":6606,"concepts":6607},[],[],{"space":6609,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6611,"publishedVersion":414,"revision":62,"contentType":6613,"locale":29},{"sys":6610},{"type":12,"linkType":13,"id":14},{"sys":6612},{"id":21,"type":12,"linkType":22},{"sys":6614},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6616,"metaTitle":424,"metaDescription":425,"mainTitle":6617,"subtitle":443,"heroImage":6632,"ctaButton":466,"ctaLink":467},[423],{"data":6618,"content":6619,"nodeType":74},{},[6620,6626],{"data":6621,"content":6622,"nodeType":78},{},[6623],{"data":6624,"marks":6625,"value":435,"nodeType":82},{},[],{"data":6627,"content":6628,"nodeType":87},{},[6629],{"data":6630,"marks":6631,"value":442,"nodeType":82},{},[],{"metadata":6633,"sys":6636,"fields":6641},{"tags":6634,"concepts":6635},[],[],{"space":6637,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6639,"publishedVersion":62,"revision":44,"locale":29},{"sys":6638},{"type":12,"linkType":13,"id":14},{"sys":6640},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6642},{"url":458,"details":6643,"fileName":464,"contentType":465},{"size":460,"image":6644},{"width":462,"height":463},{"sys":6646,"fields":6649},{"id":6647,"createdAt":6648},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":6650,"slug":6651,"articleIntro":6650,"category":6652},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[6653],{"metadata":6654,"sys":6657,"fields":6664},{"tags":6655,"concepts":6656},[],[],{"space":6658,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6660,"publishedVersion":414,"revision":62,"contentType":6662,"locale":29},{"sys":6659},{"type":12,"linkType":13,"id":14},{"sys":6661},{"id":21,"type":12,"linkType":22},{"sys":6663},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6665,"metaTitle":424,"metaDescription":425,"mainTitle":6666,"subtitle":443,"heroImage":6681,"ctaButton":466,"ctaLink":467},[423],{"data":6667,"content":6668,"nodeType":74},{},[6669,6675],{"data":6670,"content":6671,"nodeType":78},{},[6672],{"data":6673,"marks":6674,"value":435,"nodeType":82},{},[],{"data":6676,"content":6677,"nodeType":87},{},[6678],{"data":6679,"marks":6680,"value":442,"nodeType":82},{},[],{"metadata":6682,"sys":6685,"fields":6690},{"tags":6683,"concepts":6684},[],[],{"space":6686,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6688,"publishedVersion":62,"revision":44,"locale":29},{"sys":6687},{"type":12,"linkType":13,"id":14},{"sys":6689},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6691},{"url":458,"details":6692,"fileName":464,"contentType":465},{"size":460,"image":6693},{"width":462,"height":463},{"sys":6695,"fields":6698},{"id":6696,"createdAt":6697},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":6699,"slug":6700,"articleIntro":6699,"category":6701},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[6702],{"metadata":6703,"sys":6706,"fields":6713},{"tags":6704,"concepts":6705},[],[],{"space":6707,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6709,"publishedVersion":414,"revision":62,"contentType":6711,"locale":29},{"sys":6708},{"type":12,"linkType":13,"id":14},{"sys":6710},{"id":21,"type":12,"linkType":22},{"sys":6712},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6714,"metaTitle":424,"metaDescription":425,"mainTitle":6715,"subtitle":443,"heroImage":6730,"ctaButton":466,"ctaLink":467},[423],{"data":6716,"content":6717,"nodeType":74},{},[6718,6724],{"data":6719,"content":6720,"nodeType":78},{},[6721],{"data":6722,"marks":6723,"value":435,"nodeType":82},{},[],{"data":6725,"content":6726,"nodeType":87},{},[6727],{"data":6728,"marks":6729,"value":442,"nodeType":82},{},[],{"metadata":6731,"sys":6734,"fields":6739},{"tags":6732,"concepts":6733},[],[],{"space":6735,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6737,"publishedVersion":62,"revision":44,"locale":29},{"sys":6736},{"type":12,"linkType":13,"id":14},{"sys":6738},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6740},{"url":458,"details":6741,"fileName":464,"contentType":465},{"size":460,"image":6742},{"width":462,"height":463},{"sys":6744,"fields":6747},{"id":6745,"createdAt":6746},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":6748,"slug":6749,"articleIntro":-1,"category":6750},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[6751],{"metadata":6752,"sys":6755,"fields":6762},{"tags":6753,"concepts":6754},[],[],{"space":6756,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6758,"publishedVersion":414,"revision":62,"contentType":6760,"locale":29},{"sys":6757},{"type":12,"linkType":13,"id":14},{"sys":6759},{"id":21,"type":12,"linkType":22},{"sys":6761},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6763,"metaTitle":424,"metaDescription":425,"mainTitle":6764,"subtitle":443,"heroImage":6779,"ctaButton":466,"ctaLink":467},[423],{"data":6765,"content":6766,"nodeType":74},{},[6767,6773],{"data":6768,"content":6769,"nodeType":78},{},[6770],{"data":6771,"marks":6772,"value":435,"nodeType":82},{},[],{"data":6774,"content":6775,"nodeType":87},{},[6776],{"data":6777,"marks":6778,"value":442,"nodeType":82},{},[],{"metadata":6780,"sys":6783,"fields":6788},{"tags":6781,"concepts":6782},[],[],{"space":6784,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6786,"publishedVersion":62,"revision":44,"locale":29},{"sys":6785},{"type":12,"linkType":13,"id":14},{"sys":6787},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6789},{"url":458,"details":6790,"fileName":464,"contentType":465},{"size":460,"image":6791},{"width":462,"height":463},{"sys":6793,"fields":6796},{"id":6794,"createdAt":6795},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":6797,"slug":6798,"articleIntro":6797,"category":6799},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[6800],{"metadata":6801,"sys":6804,"fields":6811},{"tags":6802,"concepts":6803},[],[],{"space":6805,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6807,"publishedVersion":414,"revision":62,"contentType":6809,"locale":29},{"sys":6806},{"type":12,"linkType":13,"id":14},{"sys":6808},{"id":21,"type":12,"linkType":22},{"sys":6810},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6812,"metaTitle":424,"metaDescription":425,"mainTitle":6813,"subtitle":443,"heroImage":6828,"ctaButton":466,"ctaLink":467},[423],{"data":6814,"content":6815,"nodeType":74},{},[6816,6822],{"data":6817,"content":6818,"nodeType":78},{},[6819],{"data":6820,"marks":6821,"value":435,"nodeType":82},{},[],{"data":6823,"content":6824,"nodeType":87},{},[6825],{"data":6826,"marks":6827,"value":442,"nodeType":82},{},[],{"metadata":6829,"sys":6832,"fields":6837},{"tags":6830,"concepts":6831},[],[],{"space":6833,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6835,"publishedVersion":62,"revision":44,"locale":29},{"sys":6834},{"type":12,"linkType":13,"id":14},{"sys":6836},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6838},{"url":458,"details":6839,"fileName":464,"contentType":465},{"size":460,"image":6840},{"width":462,"height":463},{"sys":6842,"fields":6845},{"id":6843,"createdAt":6844},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":6846,"slug":6847,"articleIntro":6846,"category":6848},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[6849],{"metadata":6850,"sys":6853,"fields":6860},{"tags":6851,"concepts":6852},[],[],{"space":6854,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6856,"publishedVersion":414,"revision":62,"contentType":6858,"locale":29},{"sys":6855},{"type":12,"linkType":13,"id":14},{"sys":6857},{"id":21,"type":12,"linkType":22},{"sys":6859},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6861,"metaTitle":424,"metaDescription":425,"mainTitle":6862,"subtitle":443,"heroImage":6877,"ctaButton":466,"ctaLink":467},[423],{"data":6863,"content":6864,"nodeType":74},{},[6865,6871],{"data":6866,"content":6867,"nodeType":78},{},[6868],{"data":6869,"marks":6870,"value":435,"nodeType":82},{},[],{"data":6872,"content":6873,"nodeType":87},{},[6874],{"data":6875,"marks":6876,"value":442,"nodeType":82},{},[],{"metadata":6878,"sys":6881,"fields":6886},{"tags":6879,"concepts":6880},[],[],{"space":6882,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6884,"publishedVersion":62,"revision":44,"locale":29},{"sys":6883},{"type":12,"linkType":13,"id":14},{"sys":6885},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6887},{"url":458,"details":6888,"fileName":464,"contentType":465},{"size":460,"image":6889},{"width":462,"height":463},{"sys":6891,"fields":6894},{"id":6892,"createdAt":6893},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":6895,"slug":6896,"articleIntro":6895,"category":6897},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[6898],{"metadata":6899,"sys":6902,"fields":6909},{"tags":6900,"concepts":6901},[],[],{"space":6903,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6905,"publishedVersion":414,"revision":62,"contentType":6907,"locale":29},{"sys":6904},{"type":12,"linkType":13,"id":14},{"sys":6906},{"id":21,"type":12,"linkType":22},{"sys":6908},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6910,"metaTitle":424,"metaDescription":425,"mainTitle":6911,"subtitle":443,"heroImage":6926,"ctaButton":466,"ctaLink":467},[423],{"data":6912,"content":6913,"nodeType":74},{},[6914,6920],{"data":6915,"content":6916,"nodeType":78},{},[6917],{"data":6918,"marks":6919,"value":435,"nodeType":82},{},[],{"data":6921,"content":6922,"nodeType":87},{},[6923],{"data":6924,"marks":6925,"value":442,"nodeType":82},{},[],{"metadata":6927,"sys":6930,"fields":6935},{"tags":6928,"concepts":6929},[],[],{"space":6931,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6933,"publishedVersion":62,"revision":44,"locale":29},{"sys":6932},{"type":12,"linkType":13,"id":14},{"sys":6934},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6936},{"url":458,"details":6937,"fileName":464,"contentType":465},{"size":460,"image":6938},{"width":462,"height":463},{"sys":6940,"fields":6943},{"id":6941,"createdAt":6942},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":6944,"slug":6945,"articleIntro":6944,"category":6946},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[6947],{"metadata":6948,"sys":6951,"fields":6958},{"tags":6949,"concepts":6950},[],[],{"space":6952,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":6954,"publishedVersion":414,"revision":62,"contentType":6956,"locale":29},{"sys":6953},{"type":12,"linkType":13,"id":14},{"sys":6955},{"id":21,"type":12,"linkType":22},{"sys":6957},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":6959,"metaTitle":424,"metaDescription":425,"mainTitle":6960,"subtitle":443,"heroImage":6975,"ctaButton":466,"ctaLink":467},[423],{"data":6961,"content":6962,"nodeType":74},{},[6963,6969],{"data":6964,"content":6965,"nodeType":78},{},[6966],{"data":6967,"marks":6968,"value":435,"nodeType":82},{},[],{"data":6970,"content":6971,"nodeType":87},{},[6972],{"data":6973,"marks":6974,"value":442,"nodeType":82},{},[],{"metadata":6976,"sys":6979,"fields":6984},{"tags":6977,"concepts":6978},[],[],{"space":6980,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":6982,"publishedVersion":62,"revision":44,"locale":29},{"sys":6981},{"type":12,"linkType":13,"id":14},{"sys":6983},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":6985},{"url":458,"details":6986,"fileName":464,"contentType":465},{"size":460,"image":6987},{"width":462,"height":463},{"sys":6989,"fields":6992},{"id":6990,"createdAt":6991},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":6993,"slug":6994,"articleIntro":6993,"category":6995},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[6996],{"metadata":6997,"sys":7000,"fields":7007},{"tags":6998,"concepts":6999},[],[],{"space":7001,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7003,"publishedVersion":414,"revision":62,"contentType":7005,"locale":29},{"sys":7002},{"type":12,"linkType":13,"id":14},{"sys":7004},{"id":21,"type":12,"linkType":22},{"sys":7006},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7008,"metaTitle":424,"metaDescription":425,"mainTitle":7009,"subtitle":443,"heroImage":7024,"ctaButton":466,"ctaLink":467},[423],{"data":7010,"content":7011,"nodeType":74},{},[7012,7018],{"data":7013,"content":7014,"nodeType":78},{},[7015],{"data":7016,"marks":7017,"value":435,"nodeType":82},{},[],{"data":7019,"content":7020,"nodeType":87},{},[7021],{"data":7022,"marks":7023,"value":442,"nodeType":82},{},[],{"metadata":7025,"sys":7028,"fields":7033},{"tags":7026,"concepts":7027},[],[],{"space":7029,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7031,"publishedVersion":62,"revision":44,"locale":29},{"sys":7030},{"type":12,"linkType":13,"id":14},{"sys":7032},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7034},{"url":458,"details":7035,"fileName":464,"contentType":465},{"size":460,"image":7036},{"width":462,"height":463},{"sys":7038,"fields":7041},{"id":7039,"createdAt":7040},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7042,"slug":7043,"articleIntro":7042,"category":7044},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7045],{"metadata":7046,"sys":7049,"fields":7056},{"tags":7047,"concepts":7048},[],[],{"space":7050,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7052,"publishedVersion":414,"revision":62,"contentType":7054,"locale":29},{"sys":7051},{"type":12,"linkType":13,"id":14},{"sys":7053},{"id":21,"type":12,"linkType":22},{"sys":7055},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7057,"metaTitle":424,"metaDescription":425,"mainTitle":7058,"subtitle":443,"heroImage":7073,"ctaButton":466,"ctaLink":467},[423],{"data":7059,"content":7060,"nodeType":74},{},[7061,7067],{"data":7062,"content":7063,"nodeType":78},{},[7064],{"data":7065,"marks":7066,"value":435,"nodeType":82},{},[],{"data":7068,"content":7069,"nodeType":87},{},[7070],{"data":7071,"marks":7072,"value":442,"nodeType":82},{},[],{"metadata":7074,"sys":7077,"fields":7082},{"tags":7075,"concepts":7076},[],[],{"space":7078,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7080,"publishedVersion":62,"revision":44,"locale":29},{"sys":7079},{"type":12,"linkType":13,"id":14},{"sys":7081},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7083},{"url":458,"details":7084,"fileName":464,"contentType":465},{"size":460,"image":7085},{"width":462,"height":463},{"sys":7087,"fields":7090},{"id":7088,"createdAt":7089},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":7091,"slug":7092,"articleIntro":7091,"category":7093},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[7094],{"metadata":7095,"sys":7098,"fields":7105},{"tags":7096,"concepts":7097},[],[],{"space":7099,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7101,"publishedVersion":414,"revision":62,"contentType":7103,"locale":29},{"sys":7100},{"type":12,"linkType":13,"id":14},{"sys":7102},{"id":21,"type":12,"linkType":22},{"sys":7104},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7106,"metaTitle":424,"metaDescription":425,"mainTitle":7107,"subtitle":443,"heroImage":7122,"ctaButton":466,"ctaLink":467},[423],{"data":7108,"content":7109,"nodeType":74},{},[7110,7116],{"data":7111,"content":7112,"nodeType":78},{},[7113],{"data":7114,"marks":7115,"value":435,"nodeType":82},{},[],{"data":7117,"content":7118,"nodeType":87},{},[7119],{"data":7120,"marks":7121,"value":442,"nodeType":82},{},[],{"metadata":7123,"sys":7126,"fields":7131},{"tags":7124,"concepts":7125},[],[],{"space":7127,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7129,"publishedVersion":62,"revision":44,"locale":29},{"sys":7128},{"type":12,"linkType":13,"id":14},{"sys":7130},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7132},{"url":458,"details":7133,"fileName":464,"contentType":465},{"size":460,"image":7134},{"width":462,"height":463},{"sys":7136,"fields":7139},{"id":7137,"createdAt":7138},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":7140,"slug":7141,"articleIntro":7140,"category":7142},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[7143],{"metadata":7144,"sys":7147,"fields":7154},{"tags":7145,"concepts":7146},[],[],{"space":7148,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7150,"publishedVersion":414,"revision":62,"contentType":7152,"locale":29},{"sys":7149},{"type":12,"linkType":13,"id":14},{"sys":7151},{"id":21,"type":12,"linkType":22},{"sys":7153},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7155,"metaTitle":424,"metaDescription":425,"mainTitle":7156,"subtitle":443,"heroImage":7171,"ctaButton":466,"ctaLink":467},[423],{"data":7157,"content":7158,"nodeType":74},{},[7159,7165],{"data":7160,"content":7161,"nodeType":78},{},[7162],{"data":7163,"marks":7164,"value":435,"nodeType":82},{},[],{"data":7166,"content":7167,"nodeType":87},{},[7168],{"data":7169,"marks":7170,"value":442,"nodeType":82},{},[],{"metadata":7172,"sys":7175,"fields":7180},{"tags":7173,"concepts":7174},[],[],{"space":7176,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7178,"publishedVersion":62,"revision":44,"locale":29},{"sys":7177},{"type":12,"linkType":13,"id":14},{"sys":7179},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7181},{"url":458,"details":7182,"fileName":464,"contentType":465},{"size":460,"image":7183},{"width":462,"height":463},{"sys":7185,"fields":7188},{"id":7186,"createdAt":7187},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":7189,"slug":7190,"articleIntro":7189,"category":7191},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[7192],{"metadata":7193,"sys":7196,"fields":7203},{"tags":7194,"concepts":7195},[],[],{"space":7197,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7199,"publishedVersion":414,"revision":62,"contentType":7201,"locale":29},{"sys":7198},{"type":12,"linkType":13,"id":14},{"sys":7200},{"id":21,"type":12,"linkType":22},{"sys":7202},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7204,"metaTitle":424,"metaDescription":425,"mainTitle":7205,"subtitle":443,"heroImage":7220,"ctaButton":466,"ctaLink":467},[423],{"data":7206,"content":7207,"nodeType":74},{},[7208,7214],{"data":7209,"content":7210,"nodeType":78},{},[7211],{"data":7212,"marks":7213,"value":435,"nodeType":82},{},[],{"data":7215,"content":7216,"nodeType":87},{},[7217],{"data":7218,"marks":7219,"value":442,"nodeType":82},{},[],{"metadata":7221,"sys":7224,"fields":7229},{"tags":7222,"concepts":7223},[],[],{"space":7225,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7227,"publishedVersion":62,"revision":44,"locale":29},{"sys":7226},{"type":12,"linkType":13,"id":14},{"sys":7228},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7230},{"url":458,"details":7231,"fileName":464,"contentType":465},{"size":460,"image":7232},{"width":462,"height":463},{"sys":7234,"fields":7237},{"id":7235,"createdAt":7236},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":7238,"slug":7239,"articleIntro":7238,"category":7240},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[7241],{"metadata":7242,"sys":7245,"fields":7252},{"tags":7243,"concepts":7244},[],[],{"space":7246,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7248,"publishedVersion":414,"revision":62,"contentType":7250,"locale":29},{"sys":7247},{"type":12,"linkType":13,"id":14},{"sys":7249},{"id":21,"type":12,"linkType":22},{"sys":7251},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7253,"metaTitle":424,"metaDescription":425,"mainTitle":7254,"subtitle":443,"heroImage":7269,"ctaButton":466,"ctaLink":467},[423],{"data":7255,"content":7256,"nodeType":74},{},[7257,7263],{"data":7258,"content":7259,"nodeType":78},{},[7260],{"data":7261,"marks":7262,"value":435,"nodeType":82},{},[],{"data":7264,"content":7265,"nodeType":87},{},[7266],{"data":7267,"marks":7268,"value":442,"nodeType":82},{},[],{"metadata":7270,"sys":7273,"fields":7278},{"tags":7271,"concepts":7272},[],[],{"space":7274,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7276,"publishedVersion":62,"revision":44,"locale":29},{"sys":7275},{"type":12,"linkType":13,"id":14},{"sys":7277},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7279},{"url":458,"details":7280,"fileName":464,"contentType":465},{"size":460,"image":7281},{"width":462,"height":463},{"sys":7283,"fields":7286},{"id":7284,"createdAt":7285},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":7287,"slug":7288,"articleIntro":7287,"category":7289},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[7290],{"metadata":7291,"sys":7294,"fields":7301},{"tags":7292,"concepts":7293},[],[],{"space":7295,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7297,"publishedVersion":414,"revision":62,"contentType":7299,"locale":29},{"sys":7296},{"type":12,"linkType":13,"id":14},{"sys":7298},{"id":21,"type":12,"linkType":22},{"sys":7300},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7302,"metaTitle":424,"metaDescription":425,"mainTitle":7303,"subtitle":443,"heroImage":7318,"ctaButton":466,"ctaLink":467},[423],{"data":7304,"content":7305,"nodeType":74},{},[7306,7312],{"data":7307,"content":7308,"nodeType":78},{},[7309],{"data":7310,"marks":7311,"value":435,"nodeType":82},{},[],{"data":7313,"content":7314,"nodeType":87},{},[7315],{"data":7316,"marks":7317,"value":442,"nodeType":82},{},[],{"metadata":7319,"sys":7322,"fields":7327},{"tags":7320,"concepts":7321},[],[],{"space":7323,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7325,"publishedVersion":62,"revision":44,"locale":29},{"sys":7324},{"type":12,"linkType":13,"id":14},{"sys":7326},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7328},{"url":458,"details":7329,"fileName":464,"contentType":465},{"size":460,"image":7330},{"width":462,"height":463},{"sys":7332,"fields":7335},{"id":7333,"createdAt":7334},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":7336,"slug":7337,"articleIntro":7338,"category":7339},"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.",[7340],{"metadata":7341,"sys":7344,"fields":7351},{"tags":7342,"concepts":7343},[],[],{"space":7345,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7347,"publishedVersion":414,"revision":62,"contentType":7349,"locale":29},{"sys":7346},{"type":12,"linkType":13,"id":14},{"sys":7348},{"id":21,"type":12,"linkType":22},{"sys":7350},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7352,"metaTitle":424,"metaDescription":425,"mainTitle":7353,"subtitle":443,"heroImage":7368,"ctaButton":466,"ctaLink":467},[423],{"data":7354,"content":7355,"nodeType":74},{},[7356,7362],{"data":7357,"content":7358,"nodeType":78},{},[7359],{"data":7360,"marks":7361,"value":435,"nodeType":82},{},[],{"data":7363,"content":7364,"nodeType":87},{},[7365],{"data":7366,"marks":7367,"value":442,"nodeType":82},{},[],{"metadata":7369,"sys":7372,"fields":7377},{"tags":7370,"concepts":7371},[],[],{"space":7373,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7375,"publishedVersion":62,"revision":44,"locale":29},{"sys":7374},{"type":12,"linkType":13,"id":14},{"sys":7376},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7378},{"url":458,"details":7379,"fileName":464,"contentType":465},{"size":460,"image":7380},{"width":462,"height":463},{"sys":7382,"fields":7385},{"id":7383,"createdAt":7384},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":7386,"slug":7387,"articleIntro":7386,"category":7388},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[7389],{"metadata":7390,"sys":7393,"fields":7400},{"tags":7391,"concepts":7392},[],[],{"space":7394,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7396,"publishedVersion":414,"revision":62,"contentType":7398,"locale":29},{"sys":7395},{"type":12,"linkType":13,"id":14},{"sys":7397},{"id":21,"type":12,"linkType":22},{"sys":7399},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7401,"metaTitle":424,"metaDescription":425,"mainTitle":7402,"subtitle":443,"heroImage":7417,"ctaButton":466,"ctaLink":467},[423],{"data":7403,"content":7404,"nodeType":74},{},[7405,7411],{"data":7406,"content":7407,"nodeType":78},{},[7408],{"data":7409,"marks":7410,"value":435,"nodeType":82},{},[],{"data":7412,"content":7413,"nodeType":87},{},[7414],{"data":7415,"marks":7416,"value":442,"nodeType":82},{},[],{"metadata":7418,"sys":7421,"fields":7426},{"tags":7419,"concepts":7420},[],[],{"space":7422,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7424,"publishedVersion":62,"revision":44,"locale":29},{"sys":7423},{"type":12,"linkType":13,"id":14},{"sys":7425},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7427},{"url":458,"details":7428,"fileName":464,"contentType":465},{"size":460,"image":7429},{"width":462,"height":463},{"sys":7431,"fields":7434},{"id":7432,"createdAt":7433},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":7435,"slug":7436,"articleIntro":7435,"category":7437},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[7438],{"metadata":7439,"sys":7442,"fields":7449},{"tags":7440,"concepts":7441},[],[],{"space":7443,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7445,"publishedVersion":414,"revision":62,"contentType":7447,"locale":29},{"sys":7444},{"type":12,"linkType":13,"id":14},{"sys":7446},{"id":21,"type":12,"linkType":22},{"sys":7448},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7450,"metaTitle":424,"metaDescription":425,"mainTitle":7451,"subtitle":443,"heroImage":7466,"ctaButton":466,"ctaLink":467},[423],{"data":7452,"content":7453,"nodeType":74},{},[7454,7460],{"data":7455,"content":7456,"nodeType":78},{},[7457],{"data":7458,"marks":7459,"value":435,"nodeType":82},{},[],{"data":7461,"content":7462,"nodeType":87},{},[7463],{"data":7464,"marks":7465,"value":442,"nodeType":82},{},[],{"metadata":7467,"sys":7470,"fields":7475},{"tags":7468,"concepts":7469},[],[],{"space":7471,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7473,"publishedVersion":62,"revision":44,"locale":29},{"sys":7472},{"type":12,"linkType":13,"id":14},{"sys":7474},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7476},{"url":458,"details":7477,"fileName":464,"contentType":465},{"size":460,"image":7478},{"width":462,"height":463},{"sys":7480,"fields":7483},{"id":7481,"createdAt":7482},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7484,"slug":7485,"articleIntro":7484,"category":7486},"Classe 15 - Provisions","classe-15-provisions",[7487],{"metadata":7488,"sys":7491,"fields":7498},{"tags":7489,"concepts":7490},[],[],{"space":7492,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7494,"publishedVersion":414,"revision":62,"contentType":7496,"locale":29},{"sys":7493},{"type":12,"linkType":13,"id":14},{"sys":7495},{"id":21,"type":12,"linkType":22},{"sys":7497},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7499,"metaTitle":424,"metaDescription":425,"mainTitle":7500,"subtitle":443,"heroImage":7515,"ctaButton":466,"ctaLink":467},[423],{"data":7501,"content":7502,"nodeType":74},{},[7503,7509],{"data":7504,"content":7505,"nodeType":78},{},[7506],{"data":7507,"marks":7508,"value":435,"nodeType":82},{},[],{"data":7510,"content":7511,"nodeType":87},{},[7512],{"data":7513,"marks":7514,"value":442,"nodeType":82},{},[],{"metadata":7516,"sys":7519,"fields":7524},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7522,"publishedVersion":62,"revision":44,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7525},{"url":458,"details":7526,"fileName":464,"contentType":465},{"size":460,"image":7527},{"width":462,"height":463},{"sys":7529,"fields":7532},{"id":7530,"createdAt":7531},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":7533,"slug":7534,"articleIntro":7533,"category":7535},"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",[7536],{"metadata":7537,"sys":7540,"fields":7547},{"tags":7538,"concepts":7539},[],[],{"space":7541,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7543,"publishedVersion":414,"revision":62,"contentType":7545,"locale":29},{"sys":7542},{"type":12,"linkType":13,"id":14},{"sys":7544},{"id":21,"type":12,"linkType":22},{"sys":7546},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7548,"metaTitle":424,"metaDescription":425,"mainTitle":7549,"subtitle":443,"heroImage":7564,"ctaButton":466,"ctaLink":467},[423],{"data":7550,"content":7551,"nodeType":74},{},[7552,7558],{"data":7553,"content":7554,"nodeType":78},{},[7555],{"data":7556,"marks":7557,"value":435,"nodeType":82},{},[],{"data":7559,"content":7560,"nodeType":87},{},[7561],{"data":7562,"marks":7563,"value":442,"nodeType":82},{},[],{"metadata":7565,"sys":7568,"fields":7573},{"tags":7566,"concepts":7567},[],[],{"space":7569,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7571,"publishedVersion":62,"revision":44,"locale":29},{"sys":7570},{"type":12,"linkType":13,"id":14},{"sys":7572},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7574},{"url":458,"details":7575,"fileName":464,"contentType":465},{"size":460,"image":7576},{"width":462,"height":463},{"sys":7578,"fields":7581},{"id":7579,"createdAt":7580},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":7582,"slug":7583,"articleIntro":7582,"category":7584},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[7585],{"metadata":7586,"sys":7589,"fields":7596},{"tags":7587,"concepts":7588},[],[],{"space":7590,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7592,"publishedVersion":414,"revision":62,"contentType":7594,"locale":29},{"sys":7591},{"type":12,"linkType":13,"id":14},{"sys":7593},{"id":21,"type":12,"linkType":22},{"sys":7595},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7597,"metaTitle":424,"metaDescription":425,"mainTitle":7598,"subtitle":443,"heroImage":7613,"ctaButton":466,"ctaLink":467},[423],{"data":7599,"content":7600,"nodeType":74},{},[7601,7607],{"data":7602,"content":7603,"nodeType":78},{},[7604],{"data":7605,"marks":7606,"value":435,"nodeType":82},{},[],{"data":7608,"content":7609,"nodeType":87},{},[7610],{"data":7611,"marks":7612,"value":442,"nodeType":82},{},[],{"metadata":7614,"sys":7617,"fields":7622},{"tags":7615,"concepts":7616},[],[],{"space":7618,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7620,"publishedVersion":62,"revision":44,"locale":29},{"sys":7619},{"type":12,"linkType":13,"id":14},{"sys":7621},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7623},{"url":458,"details":7624,"fileName":464,"contentType":465},{"size":460,"image":7625},{"width":462,"height":463},{"sys":7627,"fields":7630},{"id":7628,"createdAt":7629},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":7631,"slug":7632,"articleIntro":7631,"category":7633},"618 - Divers","compte-618-divers",[7634],{"metadata":7635,"sys":7638,"fields":7645},{"tags":7636,"concepts":7637},[],[],{"space":7639,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7641,"publishedVersion":414,"revision":62,"contentType":7643,"locale":29},{"sys":7640},{"type":12,"linkType":13,"id":14},{"sys":7642},{"id":21,"type":12,"linkType":22},{"sys":7644},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7646,"metaTitle":424,"metaDescription":425,"mainTitle":7647,"subtitle":443,"heroImage":7662,"ctaButton":466,"ctaLink":467},[423],{"data":7648,"content":7649,"nodeType":74},{},[7650,7656],{"data":7651,"content":7652,"nodeType":78},{},[7653],{"data":7654,"marks":7655,"value":435,"nodeType":82},{},[],{"data":7657,"content":7658,"nodeType":87},{},[7659],{"data":7660,"marks":7661,"value":442,"nodeType":82},{},[],{"metadata":7663,"sys":7666,"fields":7671},{"tags":7664,"concepts":7665},[],[],{"space":7667,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7669,"publishedVersion":62,"revision":44,"locale":29},{"sys":7668},{"type":12,"linkType":13,"id":14},{"sys":7670},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7672},{"url":458,"details":7673,"fileName":464,"contentType":465},{"size":460,"image":7674},{"width":462,"height":463},{"sys":7676,"fields":7679},{"id":7677,"createdAt":7678},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":7680,"slug":7681,"articleIntro":7680,"category":7682},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[7683],{"metadata":7684,"sys":7687,"fields":7694},{"tags":7685,"concepts":7686},[],[],{"space":7688,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7690,"publishedVersion":414,"revision":62,"contentType":7692,"locale":29},{"sys":7689},{"type":12,"linkType":13,"id":14},{"sys":7691},{"id":21,"type":12,"linkType":22},{"sys":7693},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7695,"metaTitle":424,"metaDescription":425,"mainTitle":7696,"subtitle":443,"heroImage":7711,"ctaButton":466,"ctaLink":467},[423],{"data":7697,"content":7698,"nodeType":74},{},[7699,7705],{"data":7700,"content":7701,"nodeType":78},{},[7702],{"data":7703,"marks":7704,"value":435,"nodeType":82},{},[],{"data":7706,"content":7707,"nodeType":87},{},[7708],{"data":7709,"marks":7710,"value":442,"nodeType":82},{},[],{"metadata":7712,"sys":7715,"fields":7720},{"tags":7713,"concepts":7714},[],[],{"space":7716,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7718,"publishedVersion":62,"revision":44,"locale":29},{"sys":7717},{"type":12,"linkType":13,"id":14},{"sys":7719},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7721},{"url":458,"details":7722,"fileName":464,"contentType":465},{"size":460,"image":7723},{"width":462,"height":463},{"sys":7725,"fields":7728},{"id":7726,"createdAt":7727},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":7729,"slug":7730,"articleIntro":-1,"category":7731},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[7732],{"metadata":7733,"sys":7736,"fields":7743},{"tags":7734,"concepts":7735},[],[],{"space":7737,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7739,"publishedVersion":414,"revision":62,"contentType":7741,"locale":29},{"sys":7738},{"type":12,"linkType":13,"id":14},{"sys":7740},{"id":21,"type":12,"linkType":22},{"sys":7742},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7744,"metaTitle":424,"metaDescription":425,"mainTitle":7745,"subtitle":443,"heroImage":7760,"ctaButton":466,"ctaLink":467},[423],{"data":7746,"content":7747,"nodeType":74},{},[7748,7754],{"data":7749,"content":7750,"nodeType":78},{},[7751],{"data":7752,"marks":7753,"value":435,"nodeType":82},{},[],{"data":7755,"content":7756,"nodeType":87},{},[7757],{"data":7758,"marks":7759,"value":442,"nodeType":82},{},[],{"metadata":7761,"sys":7764,"fields":7769},{"tags":7762,"concepts":7763},[],[],{"space":7765,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7767,"publishedVersion":62,"revision":44,"locale":29},{"sys":7766},{"type":12,"linkType":13,"id":14},{"sys":7768},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7770},{"url":458,"details":7771,"fileName":464,"contentType":465},{"size":460,"image":7772},{"width":462,"height":463},{"sys":7774,"fields":7777},{"id":7775,"createdAt":7776},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":7778,"slug":7779,"articleIntro":7778,"category":7780},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[7781],{"metadata":7782,"sys":7785,"fields":7792},{"tags":7783,"concepts":7784},[],[],{"space":7786,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7788,"publishedVersion":414,"revision":62,"contentType":7790,"locale":29},{"sys":7787},{"type":12,"linkType":13,"id":14},{"sys":7789},{"id":21,"type":12,"linkType":22},{"sys":7791},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7793,"metaTitle":424,"metaDescription":425,"mainTitle":7794,"subtitle":443,"heroImage":7809,"ctaButton":466,"ctaLink":467},[423],{"data":7795,"content":7796,"nodeType":74},{},[7797,7803],{"data":7798,"content":7799,"nodeType":78},{},[7800],{"data":7801,"marks":7802,"value":435,"nodeType":82},{},[],{"data":7804,"content":7805,"nodeType":87},{},[7806],{"data":7807,"marks":7808,"value":442,"nodeType":82},{},[],{"metadata":7810,"sys":7813,"fields":7818},{"tags":7811,"concepts":7812},[],[],{"space":7814,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7816,"publishedVersion":62,"revision":44,"locale":29},{"sys":7815},{"type":12,"linkType":13,"id":14},{"sys":7817},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7819},{"url":458,"details":7820,"fileName":464,"contentType":465},{"size":460,"image":7821},{"width":462,"height":463},{"sys":7823,"fields":7826},{"id":7824,"createdAt":7825},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":7827,"slug":7828,"articleIntro":-1,"category":7829},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[7830],{"metadata":7831,"sys":7834,"fields":7841},{"tags":7832,"concepts":7833},[],[],{"space":7835,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7837,"publishedVersion":414,"revision":62,"contentType":7839,"locale":29},{"sys":7836},{"type":12,"linkType":13,"id":14},{"sys":7838},{"id":21,"type":12,"linkType":22},{"sys":7840},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7842,"metaTitle":424,"metaDescription":425,"mainTitle":7843,"subtitle":443,"heroImage":7858,"ctaButton":466,"ctaLink":467},[423],{"data":7844,"content":7845,"nodeType":74},{},[7846,7852],{"data":7847,"content":7848,"nodeType":78},{},[7849],{"data":7850,"marks":7851,"value":435,"nodeType":82},{},[],{"data":7853,"content":7854,"nodeType":87},{},[7855],{"data":7856,"marks":7857,"value":442,"nodeType":82},{},[],{"metadata":7859,"sys":7862,"fields":7867},{"tags":7860,"concepts":7861},[],[],{"space":7863,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7865,"publishedVersion":62,"revision":44,"locale":29},{"sys":7864},{"type":12,"linkType":13,"id":14},{"sys":7866},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7868},{"url":458,"details":7869,"fileName":464,"contentType":465},{"size":460,"image":7870},{"width":462,"height":463},{"sys":7872,"fields":7875},{"id":7873,"createdAt":7874},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":7876,"slug":7877,"articleIntro":-1,"category":7878},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[7879],{"metadata":7880,"sys":7883,"fields":7890},{"tags":7881,"concepts":7882},[],[],{"space":7884,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7886,"publishedVersion":414,"revision":62,"contentType":7888,"locale":29},{"sys":7885},{"type":12,"linkType":13,"id":14},{"sys":7887},{"id":21,"type":12,"linkType":22},{"sys":7889},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7891,"metaTitle":424,"metaDescription":425,"mainTitle":7892,"subtitle":443,"heroImage":7907,"ctaButton":466,"ctaLink":467},[423],{"data":7893,"content":7894,"nodeType":74},{},[7895,7901],{"data":7896,"content":7897,"nodeType":78},{},[7898],{"data":7899,"marks":7900,"value":435,"nodeType":82},{},[],{"data":7902,"content":7903,"nodeType":87},{},[7904],{"data":7905,"marks":7906,"value":442,"nodeType":82},{},[],{"metadata":7908,"sys":7911,"fields":7916},{"tags":7909,"concepts":7910},[],[],{"space":7912,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7914,"publishedVersion":62,"revision":44,"locale":29},{"sys":7913},{"type":12,"linkType":13,"id":14},{"sys":7915},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7917},{"url":458,"details":7918,"fileName":464,"contentType":465},{"size":460,"image":7919},{"width":462,"height":463},{"sys":7921,"fields":7924},{"id":7922,"createdAt":7923},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":7925,"slug":7926,"articleIntro":7925,"category":7927},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[7928],{"metadata":7929,"sys":7932,"fields":7939},{"tags":7930,"concepts":7931},[],[],{"space":7933,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7935,"publishedVersion":414,"revision":62,"contentType":7937,"locale":29},{"sys":7934},{"type":12,"linkType":13,"id":14},{"sys":7936},{"id":21,"type":12,"linkType":22},{"sys":7938},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7940,"metaTitle":424,"metaDescription":425,"mainTitle":7941,"subtitle":443,"heroImage":7956,"ctaButton":466,"ctaLink":467},[423],{"data":7942,"content":7943,"nodeType":74},{},[7944,7950],{"data":7945,"content":7946,"nodeType":78},{},[7947],{"data":7948,"marks":7949,"value":435,"nodeType":82},{},[],{"data":7951,"content":7952,"nodeType":87},{},[7953],{"data":7954,"marks":7955,"value":442,"nodeType":82},{},[],{"metadata":7957,"sys":7960,"fields":7965},{"tags":7958,"concepts":7959},[],[],{"space":7961,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":7963,"publishedVersion":62,"revision":44,"locale":29},{"sys":7962},{"type":12,"linkType":13,"id":14},{"sys":7964},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":7966},{"url":458,"details":7967,"fileName":464,"contentType":465},{"size":460,"image":7968},{"width":462,"height":463},{"sys":7970,"fields":7973},{"id":7971,"createdAt":7972},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":7974,"slug":7975,"articleIntro":7974,"category":7976},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[7977],{"metadata":7978,"sys":7981,"fields":7988},{"tags":7979,"concepts":7980},[],[],{"space":7982,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":7984,"publishedVersion":414,"revision":62,"contentType":7986,"locale":29},{"sys":7983},{"type":12,"linkType":13,"id":14},{"sys":7985},{"id":21,"type":12,"linkType":22},{"sys":7987},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":7989,"metaTitle":424,"metaDescription":425,"mainTitle":7990,"subtitle":443,"heroImage":8005,"ctaButton":466,"ctaLink":467},[423],{"data":7991,"content":7992,"nodeType":74},{},[7993,7999],{"data":7994,"content":7995,"nodeType":78},{},[7996],{"data":7997,"marks":7998,"value":435,"nodeType":82},{},[],{"data":8000,"content":8001,"nodeType":87},{},[8002],{"data":8003,"marks":8004,"value":442,"nodeType":82},{},[],{"metadata":8006,"sys":8009,"fields":8014},{"tags":8007,"concepts":8008},[],[],{"space":8010,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8012,"publishedVersion":62,"revision":44,"locale":29},{"sys":8011},{"type":12,"linkType":13,"id":14},{"sys":8013},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8015},{"url":458,"details":8016,"fileName":464,"contentType":465},{"size":460,"image":8017},{"width":462,"height":463},{"sys":8019,"fields":8022},{"id":8020,"createdAt":8021},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":8023,"slug":8024,"articleIntro":8023,"category":8025},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[8026],{"metadata":8027,"sys":8030,"fields":8037},{"tags":8028,"concepts":8029},[],[],{"space":8031,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8033,"publishedVersion":414,"revision":62,"contentType":8035,"locale":29},{"sys":8032},{"type":12,"linkType":13,"id":14},{"sys":8034},{"id":21,"type":12,"linkType":22},{"sys":8036},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8038,"metaTitle":424,"metaDescription":425,"mainTitle":8039,"subtitle":443,"heroImage":8054,"ctaButton":466,"ctaLink":467},[423],{"data":8040,"content":8041,"nodeType":74},{},[8042,8048],{"data":8043,"content":8044,"nodeType":78},{},[8045],{"data":8046,"marks":8047,"value":435,"nodeType":82},{},[],{"data":8049,"content":8050,"nodeType":87},{},[8051],{"data":8052,"marks":8053,"value":442,"nodeType":82},{},[],{"metadata":8055,"sys":8058,"fields":8063},{"tags":8056,"concepts":8057},[],[],{"space":8059,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8061,"publishedVersion":62,"revision":44,"locale":29},{"sys":8060},{"type":12,"linkType":13,"id":14},{"sys":8062},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8064},{"url":458,"details":8065,"fileName":464,"contentType":465},{"size":460,"image":8066},{"width":462,"height":463},{"sys":8068,"fields":8071},{"id":8069,"createdAt":8070},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":8072,"slug":8073,"articleIntro":8072,"category":8074},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[8075],{"metadata":8076,"sys":8079,"fields":8086},{"tags":8077,"concepts":8078},[],[],{"space":8080,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8082,"publishedVersion":414,"revision":62,"contentType":8084,"locale":29},{"sys":8081},{"type":12,"linkType":13,"id":14},{"sys":8083},{"id":21,"type":12,"linkType":22},{"sys":8085},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8087,"metaTitle":424,"metaDescription":425,"mainTitle":8088,"subtitle":443,"heroImage":8103,"ctaButton":466,"ctaLink":467},[423],{"data":8089,"content":8090,"nodeType":74},{},[8091,8097],{"data":8092,"content":8093,"nodeType":78},{},[8094],{"data":8095,"marks":8096,"value":435,"nodeType":82},{},[],{"data":8098,"content":8099,"nodeType":87},{},[8100],{"data":8101,"marks":8102,"value":442,"nodeType":82},{},[],{"metadata":8104,"sys":8107,"fields":8112},{"tags":8105,"concepts":8106},[],[],{"space":8108,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8110,"publishedVersion":62,"revision":44,"locale":29},{"sys":8109},{"type":12,"linkType":13,"id":14},{"sys":8111},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8113},{"url":458,"details":8114,"fileName":464,"contentType":465},{"size":460,"image":8115},{"width":462,"height":463},{"sys":8117,"fields":8120},{"id":8118,"createdAt":8119},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":8121,"slug":8122,"articleIntro":8121,"category":8123},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[8124],{"metadata":8125,"sys":8128,"fields":8135},{"tags":8126,"concepts":8127},[],[],{"space":8129,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8131,"publishedVersion":414,"revision":62,"contentType":8133,"locale":29},{"sys":8130},{"type":12,"linkType":13,"id":14},{"sys":8132},{"id":21,"type":12,"linkType":22},{"sys":8134},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8136,"metaTitle":424,"metaDescription":425,"mainTitle":8137,"subtitle":443,"heroImage":8152,"ctaButton":466,"ctaLink":467},[423],{"data":8138,"content":8139,"nodeType":74},{},[8140,8146],{"data":8141,"content":8142,"nodeType":78},{},[8143],{"data":8144,"marks":8145,"value":435,"nodeType":82},{},[],{"data":8147,"content":8148,"nodeType":87},{},[8149],{"data":8150,"marks":8151,"value":442,"nodeType":82},{},[],{"metadata":8153,"sys":8156,"fields":8161},{"tags":8154,"concepts":8155},[],[],{"space":8157,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8159,"publishedVersion":62,"revision":44,"locale":29},{"sys":8158},{"type":12,"linkType":13,"id":14},{"sys":8160},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8162},{"url":458,"details":8163,"fileName":464,"contentType":465},{"size":460,"image":8164},{"width":462,"height":463},{"sys":8166,"fields":8169},{"id":8167,"createdAt":8168},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":8170,"slug":8171,"articleIntro":8170,"category":8172},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[8173],{"metadata":8174,"sys":8177,"fields":8184},{"tags":8175,"concepts":8176},[],[],{"space":8178,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8180,"publishedVersion":414,"revision":62,"contentType":8182,"locale":29},{"sys":8179},{"type":12,"linkType":13,"id":14},{"sys":8181},{"id":21,"type":12,"linkType":22},{"sys":8183},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8185,"metaTitle":424,"metaDescription":425,"mainTitle":8186,"subtitle":443,"heroImage":8201,"ctaButton":466,"ctaLink":467},[423],{"data":8187,"content":8188,"nodeType":74},{},[8189,8195],{"data":8190,"content":8191,"nodeType":78},{},[8192],{"data":8193,"marks":8194,"value":435,"nodeType":82},{},[],{"data":8196,"content":8197,"nodeType":87},{},[8198],{"data":8199,"marks":8200,"value":442,"nodeType":82},{},[],{"metadata":8202,"sys":8205,"fields":8210},{"tags":8203,"concepts":8204},[],[],{"space":8206,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8208,"publishedVersion":62,"revision":44,"locale":29},{"sys":8207},{"type":12,"linkType":13,"id":14},{"sys":8209},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8211},{"url":458,"details":8212,"fileName":464,"contentType":465},{"size":460,"image":8213},{"width":462,"height":463},{"sys":8215,"fields":8218},{"id":8216,"createdAt":8217},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":8219,"slug":8220,"articleIntro":8221,"category":8222},"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.",[8223],{"metadata":8224,"sys":8227,"fields":8234},{"tags":8225,"concepts":8226},[],[],{"space":8228,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8230,"publishedVersion":414,"revision":62,"contentType":8232,"locale":29},{"sys":8229},{"type":12,"linkType":13,"id":14},{"sys":8231},{"id":21,"type":12,"linkType":22},{"sys":8233},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8235,"metaTitle":424,"metaDescription":425,"mainTitle":8236,"subtitle":443,"heroImage":8251,"ctaButton":466,"ctaLink":467},[423],{"data":8237,"content":8238,"nodeType":74},{},[8239,8245],{"data":8240,"content":8241,"nodeType":78},{},[8242],{"data":8243,"marks":8244,"value":435,"nodeType":82},{},[],{"data":8246,"content":8247,"nodeType":87},{},[8248],{"data":8249,"marks":8250,"value":442,"nodeType":82},{},[],{"metadata":8252,"sys":8255,"fields":8260},{"tags":8253,"concepts":8254},[],[],{"space":8256,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8258,"publishedVersion":62,"revision":44,"locale":29},{"sys":8257},{"type":12,"linkType":13,"id":14},{"sys":8259},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8261},{"url":458,"details":8262,"fileName":464,"contentType":465},{"size":460,"image":8263},{"width":462,"height":463},{"sys":8265,"fields":8268},{"id":8266,"createdAt":8267},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":8269,"slug":8270,"articleIntro":-1,"category":8271},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[8272],{"metadata":8273,"sys":8276,"fields":8283},{"tags":8274,"concepts":8275},[],[],{"space":8277,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8279,"publishedVersion":414,"revision":62,"contentType":8281,"locale":29},{"sys":8278},{"type":12,"linkType":13,"id":14},{"sys":8280},{"id":21,"type":12,"linkType":22},{"sys":8282},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8284,"metaTitle":424,"metaDescription":425,"mainTitle":8285,"subtitle":443,"heroImage":8300,"ctaButton":466,"ctaLink":467},[423],{"data":8286,"content":8287,"nodeType":74},{},[8288,8294],{"data":8289,"content":8290,"nodeType":78},{},[8291],{"data":8292,"marks":8293,"value":435,"nodeType":82},{},[],{"data":8295,"content":8296,"nodeType":87},{},[8297],{"data":8298,"marks":8299,"value":442,"nodeType":82},{},[],{"metadata":8301,"sys":8304,"fields":8309},{"tags":8302,"concepts":8303},[],[],{"space":8305,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8307,"publishedVersion":62,"revision":44,"locale":29},{"sys":8306},{"type":12,"linkType":13,"id":14},{"sys":8308},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8310},{"url":458,"details":8311,"fileName":464,"contentType":465},{"size":460,"image":8312},{"width":462,"height":463},{"sys":8314,"fields":8317},{"id":8315,"createdAt":8316},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":8318,"slug":8319,"articleIntro":8318,"category":8320},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[8321],{"metadata":8322,"sys":8325,"fields":8332},{"tags":8323,"concepts":8324},[],[],{"space":8326,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8328,"publishedVersion":414,"revision":62,"contentType":8330,"locale":29},{"sys":8327},{"type":12,"linkType":13,"id":14},{"sys":8329},{"id":21,"type":12,"linkType":22},{"sys":8331},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8333,"metaTitle":424,"metaDescription":425,"mainTitle":8334,"subtitle":443,"heroImage":8349,"ctaButton":466,"ctaLink":467},[423],{"data":8335,"content":8336,"nodeType":74},{},[8337,8343],{"data":8338,"content":8339,"nodeType":78},{},[8340],{"data":8341,"marks":8342,"value":435,"nodeType":82},{},[],{"data":8344,"content":8345,"nodeType":87},{},[8346],{"data":8347,"marks":8348,"value":442,"nodeType":82},{},[],{"metadata":8350,"sys":8353,"fields":8358},{"tags":8351,"concepts":8352},[],[],{"space":8354,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8356,"publishedVersion":62,"revision":44,"locale":29},{"sys":8355},{"type":12,"linkType":13,"id":14},{"sys":8357},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8359},{"url":458,"details":8360,"fileName":464,"contentType":465},{"size":460,"image":8361},{"width":462,"height":463},{"sys":8363,"fields":8366},{"id":8364,"createdAt":8365},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":8367,"slug":8368,"articleIntro":-1,"category":8369},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[8370],{"metadata":8371,"sys":8374,"fields":8381},{"tags":8372,"concepts":8373},[],[],{"space":8375,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8377,"publishedVersion":414,"revision":62,"contentType":8379,"locale":29},{"sys":8376},{"type":12,"linkType":13,"id":14},{"sys":8378},{"id":21,"type":12,"linkType":22},{"sys":8380},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8382,"metaTitle":424,"metaDescription":425,"mainTitle":8383,"subtitle":443,"heroImage":8398,"ctaButton":466,"ctaLink":467},[423],{"data":8384,"content":8385,"nodeType":74},{},[8386,8392],{"data":8387,"content":8388,"nodeType":78},{},[8389],{"data":8390,"marks":8391,"value":435,"nodeType":82},{},[],{"data":8393,"content":8394,"nodeType":87},{},[8395],{"data":8396,"marks":8397,"value":442,"nodeType":82},{},[],{"metadata":8399,"sys":8402,"fields":8407},{"tags":8400,"concepts":8401},[],[],{"space":8403,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8405,"publishedVersion":62,"revision":44,"locale":29},{"sys":8404},{"type":12,"linkType":13,"id":14},{"sys":8406},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8408},{"url":458,"details":8409,"fileName":464,"contentType":465},{"size":460,"image":8410},{"width":462,"height":463},{"sys":8412,"fields":8415},{"id":8413,"createdAt":8414},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8416,"slug":8417,"articleIntro":8416,"category":8418},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8419],{"metadata":8420,"sys":8423,"fields":8430},{"tags":8421,"concepts":8422},[],[],{"space":8424,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8426,"publishedVersion":414,"revision":62,"contentType":8428,"locale":29},{"sys":8425},{"type":12,"linkType":13,"id":14},{"sys":8427},{"id":21,"type":12,"linkType":22},{"sys":8429},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8431,"metaTitle":424,"metaDescription":425,"mainTitle":8432,"subtitle":443,"heroImage":8447,"ctaButton":466,"ctaLink":467},[423],{"data":8433,"content":8434,"nodeType":74},{},[8435,8441],{"data":8436,"content":8437,"nodeType":78},{},[8438],{"data":8439,"marks":8440,"value":435,"nodeType":82},{},[],{"data":8442,"content":8443,"nodeType":87},{},[8444],{"data":8445,"marks":8446,"value":442,"nodeType":82},{},[],{"metadata":8448,"sys":8451,"fields":8456},{"tags":8449,"concepts":8450},[],[],{"space":8452,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8454,"publishedVersion":62,"revision":44,"locale":29},{"sys":8453},{"type":12,"linkType":13,"id":14},{"sys":8455},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8457},{"url":458,"details":8458,"fileName":464,"contentType":465},{"size":460,"image":8459},{"width":462,"height":463},{"sys":8461,"fields":8464},{"id":8462,"createdAt":8463},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":8465,"slug":8466,"articleIntro":-1,"category":8467},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[8468],{"metadata":8469,"sys":8472,"fields":8479},{"tags":8470,"concepts":8471},[],[],{"space":8473,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8475,"publishedVersion":414,"revision":62,"contentType":8477,"locale":29},{"sys":8474},{"type":12,"linkType":13,"id":14},{"sys":8476},{"id":21,"type":12,"linkType":22},{"sys":8478},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8480,"metaTitle":424,"metaDescription":425,"mainTitle":8481,"subtitle":443,"heroImage":8496,"ctaButton":466,"ctaLink":467},[423],{"data":8482,"content":8483,"nodeType":74},{},[8484,8490],{"data":8485,"content":8486,"nodeType":78},{},[8487],{"data":8488,"marks":8489,"value":435,"nodeType":82},{},[],{"data":8491,"content":8492,"nodeType":87},{},[8493],{"data":8494,"marks":8495,"value":442,"nodeType":82},{},[],{"metadata":8497,"sys":8500,"fields":8505},{"tags":8498,"concepts":8499},[],[],{"space":8501,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8503,"publishedVersion":62,"revision":44,"locale":29},{"sys":8502},{"type":12,"linkType":13,"id":14},{"sys":8504},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8506},{"url":458,"details":8507,"fileName":464,"contentType":465},{"size":460,"image":8508},{"width":462,"height":463},{"sys":8510,"fields":8513},{"id":8511,"createdAt":8512},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":8514,"slug":8515,"articleIntro":8514,"category":8516},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[8517],{"metadata":8518,"sys":8521,"fields":8528},{"tags":8519,"concepts":8520},[],[],{"space":8522,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8524,"publishedVersion":414,"revision":62,"contentType":8526,"locale":29},{"sys":8523},{"type":12,"linkType":13,"id":14},{"sys":8525},{"id":21,"type":12,"linkType":22},{"sys":8527},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8529,"metaTitle":424,"metaDescription":425,"mainTitle":8530,"subtitle":443,"heroImage":8545,"ctaButton":466,"ctaLink":467},[423],{"data":8531,"content":8532,"nodeType":74},{},[8533,8539],{"data":8534,"content":8535,"nodeType":78},{},[8536],{"data":8537,"marks":8538,"value":435,"nodeType":82},{},[],{"data":8540,"content":8541,"nodeType":87},{},[8542],{"data":8543,"marks":8544,"value":442,"nodeType":82},{},[],{"metadata":8546,"sys":8549,"fields":8554},{"tags":8547,"concepts":8548},[],[],{"space":8550,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8552,"publishedVersion":62,"revision":44,"locale":29},{"sys":8551},{"type":12,"linkType":13,"id":14},{"sys":8553},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8555},{"url":458,"details":8556,"fileName":464,"contentType":465},{"size":460,"image":8557},{"width":462,"height":463},{"sys":8559,"fields":8562},{"id":8560,"createdAt":8561},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":8563,"slug":8564,"articleIntro":-1,"category":8565},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[8566],{"metadata":8567,"sys":8570,"fields":8577},{"tags":8568,"concepts":8569},[],[],{"space":8571,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8573,"publishedVersion":414,"revision":62,"contentType":8575,"locale":29},{"sys":8572},{"type":12,"linkType":13,"id":14},{"sys":8574},{"id":21,"type":12,"linkType":22},{"sys":8576},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8578,"metaTitle":424,"metaDescription":425,"mainTitle":8579,"subtitle":443,"heroImage":8594,"ctaButton":466,"ctaLink":467},[423],{"data":8580,"content":8581,"nodeType":74},{},[8582,8588],{"data":8583,"content":8584,"nodeType":78},{},[8585],{"data":8586,"marks":8587,"value":435,"nodeType":82},{},[],{"data":8589,"content":8590,"nodeType":87},{},[8591],{"data":8592,"marks":8593,"value":442,"nodeType":82},{},[],{"metadata":8595,"sys":8598,"fields":8603},{"tags":8596,"concepts":8597},[],[],{"space":8599,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8601,"publishedVersion":62,"revision":44,"locale":29},{"sys":8600},{"type":12,"linkType":13,"id":14},{"sys":8602},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8604},{"url":458,"details":8605,"fileName":464,"contentType":465},{"size":460,"image":8606},{"width":462,"height":463},{"sys":8608,"fields":8611},{"id":8609,"createdAt":8610},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":8612,"slug":8613,"articleIntro":8612,"category":8614},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[8615],{"metadata":8616,"sys":8619,"fields":8626},{"tags":8617,"concepts":8618},[],[],{"space":8620,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8622,"publishedVersion":414,"revision":62,"contentType":8624,"locale":29},{"sys":8621},{"type":12,"linkType":13,"id":14},{"sys":8623},{"id":21,"type":12,"linkType":22},{"sys":8625},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8627,"metaTitle":424,"metaDescription":425,"mainTitle":8628,"subtitle":443,"heroImage":8643,"ctaButton":466,"ctaLink":467},[423],{"data":8629,"content":8630,"nodeType":74},{},[8631,8637],{"data":8632,"content":8633,"nodeType":78},{},[8634],{"data":8635,"marks":8636,"value":435,"nodeType":82},{},[],{"data":8638,"content":8639,"nodeType":87},{},[8640],{"data":8641,"marks":8642,"value":442,"nodeType":82},{},[],{"metadata":8644,"sys":8647,"fields":8652},{"tags":8645,"concepts":8646},[],[],{"space":8648,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8650,"publishedVersion":62,"revision":44,"locale":29},{"sys":8649},{"type":12,"linkType":13,"id":14},{"sys":8651},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8653},{"url":458,"details":8654,"fileName":464,"contentType":465},{"size":460,"image":8655},{"width":462,"height":463},{"sys":8657,"fields":8660},{"id":8658,"createdAt":8659},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":8661,"slug":8662,"articleIntro":8661,"category":8663},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[8664],{"metadata":8665,"sys":8668,"fields":8675},{"tags":8666,"concepts":8667},[],[],{"space":8669,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8671,"publishedVersion":414,"revision":62,"contentType":8673,"locale":29},{"sys":8670},{"type":12,"linkType":13,"id":14},{"sys":8672},{"id":21,"type":12,"linkType":22},{"sys":8674},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8676,"metaTitle":424,"metaDescription":425,"mainTitle":8677,"subtitle":443,"heroImage":8692,"ctaButton":466,"ctaLink":467},[423],{"data":8678,"content":8679,"nodeType":74},{},[8680,8686],{"data":8681,"content":8682,"nodeType":78},{},[8683],{"data":8684,"marks":8685,"value":435,"nodeType":82},{},[],{"data":8687,"content":8688,"nodeType":87},{},[8689],{"data":8690,"marks":8691,"value":442,"nodeType":82},{},[],{"metadata":8693,"sys":8696,"fields":8701},{"tags":8694,"concepts":8695},[],[],{"space":8697,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8699,"publishedVersion":62,"revision":44,"locale":29},{"sys":8698},{"type":12,"linkType":13,"id":14},{"sys":8700},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8702},{"url":458,"details":8703,"fileName":464,"contentType":465},{"size":460,"image":8704},{"width":462,"height":463},{"sys":8706,"fields":8709},{"id":8707,"createdAt":8708},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":8710,"slug":8711,"articleIntro":8710,"category":8712},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[8713],{"metadata":8714,"sys":8717,"fields":8724},{"tags":8715,"concepts":8716},[],[],{"space":8718,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8720,"publishedVersion":414,"revision":62,"contentType":8722,"locale":29},{"sys":8719},{"type":12,"linkType":13,"id":14},{"sys":8721},{"id":21,"type":12,"linkType":22},{"sys":8723},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8725,"metaTitle":424,"metaDescription":425,"mainTitle":8726,"subtitle":443,"heroImage":8741,"ctaButton":466,"ctaLink":467},[423],{"data":8727,"content":8728,"nodeType":74},{},[8729,8735],{"data":8730,"content":8731,"nodeType":78},{},[8732],{"data":8733,"marks":8734,"value":435,"nodeType":82},{},[],{"data":8736,"content":8737,"nodeType":87},{},[8738],{"data":8739,"marks":8740,"value":442,"nodeType":82},{},[],{"metadata":8742,"sys":8745,"fields":8750},{"tags":8743,"concepts":8744},[],[],{"space":8746,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8748,"publishedVersion":62,"revision":44,"locale":29},{"sys":8747},{"type":12,"linkType":13,"id":14},{"sys":8749},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8751},{"url":458,"details":8752,"fileName":464,"contentType":465},{"size":460,"image":8753},{"width":462,"height":463},{"sys":8755,"fields":8758},{"id":8756,"createdAt":8757},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":8759,"slug":8760,"articleIntro":8759,"category":8761},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[8762],{"metadata":8763,"sys":8766,"fields":8773},{"tags":8764,"concepts":8765},[],[],{"space":8767,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8769,"publishedVersion":414,"revision":62,"contentType":8771,"locale":29},{"sys":8768},{"type":12,"linkType":13,"id":14},{"sys":8770},{"id":21,"type":12,"linkType":22},{"sys":8772},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8774,"metaTitle":424,"metaDescription":425,"mainTitle":8775,"subtitle":443,"heroImage":8790,"ctaButton":466,"ctaLink":467},[423],{"data":8776,"content":8777,"nodeType":74},{},[8778,8784],{"data":8779,"content":8780,"nodeType":78},{},[8781],{"data":8782,"marks":8783,"value":435,"nodeType":82},{},[],{"data":8785,"content":8786,"nodeType":87},{},[8787],{"data":8788,"marks":8789,"value":442,"nodeType":82},{},[],{"metadata":8791,"sys":8794,"fields":8799},{"tags":8792,"concepts":8793},[],[],{"space":8795,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8797,"publishedVersion":62,"revision":44,"locale":29},{"sys":8796},{"type":12,"linkType":13,"id":14},{"sys":8798},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8800},{"url":458,"details":8801,"fileName":464,"contentType":465},{"size":460,"image":8802},{"width":462,"height":463},{"sys":8804,"fields":8807},{"id":8805,"createdAt":8806},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":8808,"slug":8809,"articleIntro":8808,"category":8810},"72 - Production immobilisée","compte-72-production-immobilisee",[8811],{"metadata":8812,"sys":8815,"fields":8822},{"tags":8813,"concepts":8814},[],[],{"space":8816,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8818,"publishedVersion":414,"revision":62,"contentType":8820,"locale":29},{"sys":8817},{"type":12,"linkType":13,"id":14},{"sys":8819},{"id":21,"type":12,"linkType":22},{"sys":8821},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8823,"metaTitle":424,"metaDescription":425,"mainTitle":8824,"subtitle":443,"heroImage":8839,"ctaButton":466,"ctaLink":467},[423],{"data":8825,"content":8826,"nodeType":74},{},[8827,8833],{"data":8828,"content":8829,"nodeType":78},{},[8830],{"data":8831,"marks":8832,"value":435,"nodeType":82},{},[],{"data":8834,"content":8835,"nodeType":87},{},[8836],{"data":8837,"marks":8838,"value":442,"nodeType":82},{},[],{"metadata":8840,"sys":8843,"fields":8848},{"tags":8841,"concepts":8842},[],[],{"space":8844,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8846,"publishedVersion":62,"revision":44,"locale":29},{"sys":8845},{"type":12,"linkType":13,"id":14},{"sys":8847},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8849},{"url":458,"details":8850,"fileName":464,"contentType":465},{"size":460,"image":8851},{"width":462,"height":463},{"sys":8853,"fields":8856},{"id":8854,"createdAt":8855},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":8857,"slug":8858,"articleIntro":8857,"category":8859},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[8860],{"metadata":8861,"sys":8864,"fields":8871},{"tags":8862,"concepts":8863},[],[],{"space":8865,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8867,"publishedVersion":414,"revision":62,"contentType":8869,"locale":29},{"sys":8866},{"type":12,"linkType":13,"id":14},{"sys":8868},{"id":21,"type":12,"linkType":22},{"sys":8870},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8872,"metaTitle":424,"metaDescription":425,"mainTitle":8873,"subtitle":443,"heroImage":8888,"ctaButton":466,"ctaLink":467},[423],{"data":8874,"content":8875,"nodeType":74},{},[8876,8882],{"data":8877,"content":8878,"nodeType":78},{},[8879],{"data":8880,"marks":8881,"value":435,"nodeType":82},{},[],{"data":8883,"content":8884,"nodeType":87},{},[8885],{"data":8886,"marks":8887,"value":442,"nodeType":82},{},[],{"metadata":8889,"sys":8892,"fields":8897},{"tags":8890,"concepts":8891},[],[],{"space":8893,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8895,"publishedVersion":62,"revision":44,"locale":29},{"sys":8894},{"type":12,"linkType":13,"id":14},{"sys":8896},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8898},{"url":458,"details":8899,"fileName":464,"contentType":465},{"size":460,"image":8900},{"width":462,"height":463},{"sys":8902,"fields":8905},{"id":8903,"createdAt":8904},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":8906,"slug":8907,"articleIntro":8906,"category":8908},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[8909],{"metadata":8910,"sys":8913,"fields":8920},{"tags":8911,"concepts":8912},[],[],{"space":8914,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8916,"publishedVersion":414,"revision":62,"contentType":8918,"locale":29},{"sys":8915},{"type":12,"linkType":13,"id":14},{"sys":8917},{"id":21,"type":12,"linkType":22},{"sys":8919},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8921,"metaTitle":424,"metaDescription":425,"mainTitle":8922,"subtitle":443,"heroImage":8937,"ctaButton":466,"ctaLink":467},[423],{"data":8923,"content":8924,"nodeType":74},{},[8925,8931],{"data":8926,"content":8927,"nodeType":78},{},[8928],{"data":8929,"marks":8930,"value":435,"nodeType":82},{},[],{"data":8932,"content":8933,"nodeType":87},{},[8934],{"data":8935,"marks":8936,"value":442,"nodeType":82},{},[],{"metadata":8938,"sys":8941,"fields":8946},{"tags":8939,"concepts":8940},[],[],{"space":8942,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8944,"publishedVersion":62,"revision":44,"locale":29},{"sys":8943},{"type":12,"linkType":13,"id":14},{"sys":8945},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8947},{"url":458,"details":8948,"fileName":464,"contentType":465},{"size":460,"image":8949},{"width":462,"height":463},{"sys":8951,"fields":8954},{"id":8952,"createdAt":8953},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":8955,"slug":8956,"articleIntro":8955,"category":8957},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[8958],{"metadata":8959,"sys":8962,"fields":8969},{"tags":8960,"concepts":8961},[],[],{"space":8963,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":8965,"publishedVersion":414,"revision":62,"contentType":8967,"locale":29},{"sys":8964},{"type":12,"linkType":13,"id":14},{"sys":8966},{"id":21,"type":12,"linkType":22},{"sys":8968},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":8970,"metaTitle":424,"metaDescription":425,"mainTitle":8971,"subtitle":443,"heroImage":8986,"ctaButton":466,"ctaLink":467},[423],{"data":8972,"content":8973,"nodeType":74},{},[8974,8980],{"data":8975,"content":8976,"nodeType":78},{},[8977],{"data":8978,"marks":8979,"value":435,"nodeType":82},{},[],{"data":8981,"content":8982,"nodeType":87},{},[8983],{"data":8984,"marks":8985,"value":442,"nodeType":82},{},[],{"metadata":8987,"sys":8990,"fields":8995},{"tags":8988,"concepts":8989},[],[],{"space":8991,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":8993,"publishedVersion":62,"revision":44,"locale":29},{"sys":8992},{"type":12,"linkType":13,"id":14},{"sys":8994},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":8996},{"url":458,"details":8997,"fileName":464,"contentType":465},{"size":460,"image":8998},{"width":462,"height":463},{"sys":9000,"fields":9003},{"id":9001,"createdAt":9002},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":9004,"slug":9005,"articleIntro":9004,"category":9006},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[9007],{"metadata":9008,"sys":9011,"fields":9018},{"tags":9009,"concepts":9010},[],[],{"space":9012,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9014,"publishedVersion":414,"revision":62,"contentType":9016,"locale":29},{"sys":9013},{"type":12,"linkType":13,"id":14},{"sys":9015},{"id":21,"type":12,"linkType":22},{"sys":9017},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9019,"metaTitle":424,"metaDescription":425,"mainTitle":9020,"subtitle":443,"heroImage":9035,"ctaButton":466,"ctaLink":467},[423],{"data":9021,"content":9022,"nodeType":74},{},[9023,9029],{"data":9024,"content":9025,"nodeType":78},{},[9026],{"data":9027,"marks":9028,"value":435,"nodeType":82},{},[],{"data":9030,"content":9031,"nodeType":87},{},[9032],{"data":9033,"marks":9034,"value":442,"nodeType":82},{},[],{"metadata":9036,"sys":9039,"fields":9044},{"tags":9037,"concepts":9038},[],[],{"space":9040,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9042,"publishedVersion":62,"revision":44,"locale":29},{"sys":9041},{"type":12,"linkType":13,"id":14},{"sys":9043},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9045},{"url":458,"details":9046,"fileName":464,"contentType":465},{"size":460,"image":9047},{"width":462,"height":463},{"sys":9049,"fields":9052},{"id":9050,"createdAt":9051},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":9053,"slug":9054,"articleIntro":9053,"category":9055},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[9056],{"metadata":9057,"sys":9060,"fields":9067},{"tags":9058,"concepts":9059},[],[],{"space":9061,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9063,"publishedVersion":414,"revision":62,"contentType":9065,"locale":29},{"sys":9062},{"type":12,"linkType":13,"id":14},{"sys":9064},{"id":21,"type":12,"linkType":22},{"sys":9066},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9068,"metaTitle":424,"metaDescription":425,"mainTitle":9069,"subtitle":443,"heroImage":9084,"ctaButton":466,"ctaLink":467},[423],{"data":9070,"content":9071,"nodeType":74},{},[9072,9078],{"data":9073,"content":9074,"nodeType":78},{},[9075],{"data":9076,"marks":9077,"value":435,"nodeType":82},{},[],{"data":9079,"content":9080,"nodeType":87},{},[9081],{"data":9082,"marks":9083,"value":442,"nodeType":82},{},[],{"metadata":9085,"sys":9088,"fields":9093},{"tags":9086,"concepts":9087},[],[],{"space":9089,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9091,"publishedVersion":62,"revision":44,"locale":29},{"sys":9090},{"type":12,"linkType":13,"id":14},{"sys":9092},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9094},{"url":458,"details":9095,"fileName":464,"contentType":465},{"size":460,"image":9096},{"width":462,"height":463},{"sys":9098,"fields":9101},{"id":9099,"createdAt":9100},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":9102,"slug":9103,"articleIntro":9102,"category":9104},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[9105],{"metadata":9106,"sys":9109,"fields":9116},{"tags":9107,"concepts":9108},[],[],{"space":9110,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9112,"publishedVersion":414,"revision":62,"contentType":9114,"locale":29},{"sys":9111},{"type":12,"linkType":13,"id":14},{"sys":9113},{"id":21,"type":12,"linkType":22},{"sys":9115},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9117,"metaTitle":424,"metaDescription":425,"mainTitle":9118,"subtitle":443,"heroImage":9133,"ctaButton":466,"ctaLink":467},[423],{"data":9119,"content":9120,"nodeType":74},{},[9121,9127],{"data":9122,"content":9123,"nodeType":78},{},[9124],{"data":9125,"marks":9126,"value":435,"nodeType":82},{},[],{"data":9128,"content":9129,"nodeType":87},{},[9130],{"data":9131,"marks":9132,"value":442,"nodeType":82},{},[],{"metadata":9134,"sys":9137,"fields":9142},{"tags":9135,"concepts":9136},[],[],{"space":9138,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9140,"publishedVersion":62,"revision":44,"locale":29},{"sys":9139},{"type":12,"linkType":13,"id":14},{"sys":9141},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9143},{"url":458,"details":9144,"fileName":464,"contentType":465},{"size":460,"image":9145},{"width":462,"height":463},{"sys":9147,"fields":9150},{"id":9148,"createdAt":9149},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":9151,"slug":9152,"articleIntro":9151,"category":9153},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[9154],{"metadata":9155,"sys":9158,"fields":9165},{"tags":9156,"concepts":9157},[],[],{"space":9159,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9161,"publishedVersion":414,"revision":62,"contentType":9163,"locale":29},{"sys":9160},{"type":12,"linkType":13,"id":14},{"sys":9162},{"id":21,"type":12,"linkType":22},{"sys":9164},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9166,"metaTitle":424,"metaDescription":425,"mainTitle":9167,"subtitle":443,"heroImage":9182,"ctaButton":466,"ctaLink":467},[423],{"data":9168,"content":9169,"nodeType":74},{},[9170,9176],{"data":9171,"content":9172,"nodeType":78},{},[9173],{"data":9174,"marks":9175,"value":435,"nodeType":82},{},[],{"data":9177,"content":9178,"nodeType":87},{},[9179],{"data":9180,"marks":9181,"value":442,"nodeType":82},{},[],{"metadata":9183,"sys":9186,"fields":9191},{"tags":9184,"concepts":9185},[],[],{"space":9187,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9189,"publishedVersion":62,"revision":44,"locale":29},{"sys":9188},{"type":12,"linkType":13,"id":14},{"sys":9190},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9192},{"url":458,"details":9193,"fileName":464,"contentType":465},{"size":460,"image":9194},{"width":462,"height":463},{"sys":9196,"fields":9199},{"id":9197,"createdAt":9198},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":9200,"slug":9201,"articleIntro":9200,"category":9202},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[9203],{"metadata":9204,"sys":9207,"fields":9214},{"tags":9205,"concepts":9206},[],[],{"space":9208,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9210,"publishedVersion":414,"revision":62,"contentType":9212,"locale":29},{"sys":9209},{"type":12,"linkType":13,"id":14},{"sys":9211},{"id":21,"type":12,"linkType":22},{"sys":9213},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9215,"metaTitle":424,"metaDescription":425,"mainTitle":9216,"subtitle":443,"heroImage":9231,"ctaButton":466,"ctaLink":467},[423],{"data":9217,"content":9218,"nodeType":74},{},[9219,9225],{"data":9220,"content":9221,"nodeType":78},{},[9222],{"data":9223,"marks":9224,"value":435,"nodeType":82},{},[],{"data":9226,"content":9227,"nodeType":87},{},[9228],{"data":9229,"marks":9230,"value":442,"nodeType":82},{},[],{"metadata":9232,"sys":9235,"fields":9240},{"tags":9233,"concepts":9234},[],[],{"space":9236,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9238,"publishedVersion":62,"revision":44,"locale":29},{"sys":9237},{"type":12,"linkType":13,"id":14},{"sys":9239},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9241},{"url":458,"details":9242,"fileName":464,"contentType":465},{"size":460,"image":9243},{"width":462,"height":463},{"sys":9245,"fields":9248},{"id":9246,"createdAt":9247},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":9249,"slug":9250,"articleIntro":-1,"category":9251},"Compte 411 - Clients","compte-411-clients",[9252],{"metadata":9253,"sys":9256,"fields":9263},{"tags":9254,"concepts":9255},[],[],{"space":9257,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9259,"publishedVersion":414,"revision":62,"contentType":9261,"locale":29},{"sys":9258},{"type":12,"linkType":13,"id":14},{"sys":9260},{"id":21,"type":12,"linkType":22},{"sys":9262},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9264,"metaTitle":424,"metaDescription":425,"mainTitle":9265,"subtitle":443,"heroImage":9280,"ctaButton":466,"ctaLink":467},[423],{"data":9266,"content":9267,"nodeType":74},{},[9268,9274],{"data":9269,"content":9270,"nodeType":78},{},[9271],{"data":9272,"marks":9273,"value":435,"nodeType":82},{},[],{"data":9275,"content":9276,"nodeType":87},{},[9277],{"data":9278,"marks":9279,"value":442,"nodeType":82},{},[],{"metadata":9281,"sys":9284,"fields":9289},{"tags":9282,"concepts":9283},[],[],{"space":9285,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9287,"publishedVersion":62,"revision":44,"locale":29},{"sys":9286},{"type":12,"linkType":13,"id":14},{"sys":9288},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9290},{"url":458,"details":9291,"fileName":464,"contentType":465},{"size":460,"image":9292},{"width":462,"height":463},{"sys":9294,"fields":9297},{"id":9295,"createdAt":9296},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":9298,"slug":9299,"articleIntro":9298,"category":9300},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[9301],{"metadata":9302,"sys":9305,"fields":9312},{"tags":9303,"concepts":9304},[],[],{"space":9306,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9308,"publishedVersion":414,"revision":62,"contentType":9310,"locale":29},{"sys":9307},{"type":12,"linkType":13,"id":14},{"sys":9309},{"id":21,"type":12,"linkType":22},{"sys":9311},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9313,"metaTitle":424,"metaDescription":425,"mainTitle":9314,"subtitle":443,"heroImage":9329,"ctaButton":466,"ctaLink":467},[423],{"data":9315,"content":9316,"nodeType":74},{},[9317,9323],{"data":9318,"content":9319,"nodeType":78},{},[9320],{"data":9321,"marks":9322,"value":435,"nodeType":82},{},[],{"data":9324,"content":9325,"nodeType":87},{},[9326],{"data":9327,"marks":9328,"value":442,"nodeType":82},{},[],{"metadata":9330,"sys":9333,"fields":9338},{"tags":9331,"concepts":9332},[],[],{"space":9334,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9336,"publishedVersion":62,"revision":44,"locale":29},{"sys":9335},{"type":12,"linkType":13,"id":14},{"sys":9337},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9339},{"url":458,"details":9340,"fileName":464,"contentType":465},{"size":460,"image":9341},{"width":462,"height":463},{"sys":9343,"fields":9346},{"id":9344,"createdAt":9345},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":9347,"slug":9348,"articleIntro":9347,"category":9349},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[9350],{"metadata":9351,"sys":9354,"fields":9361},{"tags":9352,"concepts":9353},[],[],{"space":9355,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9357,"publishedVersion":414,"revision":62,"contentType":9359,"locale":29},{"sys":9356},{"type":12,"linkType":13,"id":14},{"sys":9358},{"id":21,"type":12,"linkType":22},{"sys":9360},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9362,"metaTitle":424,"metaDescription":425,"mainTitle":9363,"subtitle":443,"heroImage":9378,"ctaButton":466,"ctaLink":467},[423],{"data":9364,"content":9365,"nodeType":74},{},[9366,9372],{"data":9367,"content":9368,"nodeType":78},{},[9369],{"data":9370,"marks":9371,"value":435,"nodeType":82},{},[],{"data":9373,"content":9374,"nodeType":87},{},[9375],{"data":9376,"marks":9377,"value":442,"nodeType":82},{},[],{"metadata":9379,"sys":9382,"fields":9387},{"tags":9380,"concepts":9381},[],[],{"space":9383,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9385,"publishedVersion":62,"revision":44,"locale":29},{"sys":9384},{"type":12,"linkType":13,"id":14},{"sys":9386},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9388},{"url":458,"details":9389,"fileName":464,"contentType":465},{"size":460,"image":9390},{"width":462,"height":463},{"sys":9392,"fields":9395},{"id":9393,"createdAt":9394},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":9396,"slug":9397,"articleIntro":9396,"category":9398},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[9399],{"metadata":9400,"sys":9403,"fields":9410},{"tags":9401,"concepts":9402},[],[],{"space":9404,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9406,"publishedVersion":414,"revision":62,"contentType":9408,"locale":29},{"sys":9405},{"type":12,"linkType":13,"id":14},{"sys":9407},{"id":21,"type":12,"linkType":22},{"sys":9409},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9411,"metaTitle":424,"metaDescription":425,"mainTitle":9412,"subtitle":443,"heroImage":9427,"ctaButton":466,"ctaLink":467},[423],{"data":9413,"content":9414,"nodeType":74},{},[9415,9421],{"data":9416,"content":9417,"nodeType":78},{},[9418],{"data":9419,"marks":9420,"value":435,"nodeType":82},{},[],{"data":9422,"content":9423,"nodeType":87},{},[9424],{"data":9425,"marks":9426,"value":442,"nodeType":82},{},[],{"metadata":9428,"sys":9431,"fields":9436},{"tags":9429,"concepts":9430},[],[],{"space":9432,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9434,"publishedVersion":62,"revision":44,"locale":29},{"sys":9433},{"type":12,"linkType":13,"id":14},{"sys":9435},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9437},{"url":458,"details":9438,"fileName":464,"contentType":465},{"size":460,"image":9439},{"width":462,"height":463},{"sys":9441,"fields":9444},{"id":9442,"createdAt":9443},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":9445,"slug":9446,"articleIntro":9445,"category":9447},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[9448],{"metadata":9449,"sys":9452,"fields":9459},{"tags":9450,"concepts":9451},[],[],{"space":9453,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9455,"publishedVersion":414,"revision":62,"contentType":9457,"locale":29},{"sys":9454},{"type":12,"linkType":13,"id":14},{"sys":9456},{"id":21,"type":12,"linkType":22},{"sys":9458},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9460,"metaTitle":424,"metaDescription":425,"mainTitle":9461,"subtitle":443,"heroImage":9476,"ctaButton":466,"ctaLink":467},[423],{"data":9462,"content":9463,"nodeType":74},{},[9464,9470],{"data":9465,"content":9466,"nodeType":78},{},[9467],{"data":9468,"marks":9469,"value":435,"nodeType":82},{},[],{"data":9471,"content":9472,"nodeType":87},{},[9473],{"data":9474,"marks":9475,"value":442,"nodeType":82},{},[],{"metadata":9477,"sys":9480,"fields":9485},{"tags":9478,"concepts":9479},[],[],{"space":9481,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9483,"publishedVersion":62,"revision":44,"locale":29},{"sys":9482},{"type":12,"linkType":13,"id":14},{"sys":9484},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9486},{"url":458,"details":9487,"fileName":464,"contentType":465},{"size":460,"image":9488},{"width":462,"height":463},{"sys":9490,"fields":9493},{"id":9491,"createdAt":9492},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":9494,"slug":9495,"articleIntro":-1,"category":9496},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[9497],{"metadata":9498,"sys":9501,"fields":9508},{"tags":9499,"concepts":9500},[],[],{"space":9502,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9504,"publishedVersion":414,"revision":62,"contentType":9506,"locale":29},{"sys":9503},{"type":12,"linkType":13,"id":14},{"sys":9505},{"id":21,"type":12,"linkType":22},{"sys":9507},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9509,"metaTitle":424,"metaDescription":425,"mainTitle":9510,"subtitle":443,"heroImage":9525,"ctaButton":466,"ctaLink":467},[423],{"data":9511,"content":9512,"nodeType":74},{},[9513,9519],{"data":9514,"content":9515,"nodeType":78},{},[9516],{"data":9517,"marks":9518,"value":435,"nodeType":82},{},[],{"data":9520,"content":9521,"nodeType":87},{},[9522],{"data":9523,"marks":9524,"value":442,"nodeType":82},{},[],{"metadata":9526,"sys":9529,"fields":9534},{"tags":9527,"concepts":9528},[],[],{"space":9530,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9532,"publishedVersion":62,"revision":44,"locale":29},{"sys":9531},{"type":12,"linkType":13,"id":14},{"sys":9533},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9535},{"url":458,"details":9536,"fileName":464,"contentType":465},{"size":460,"image":9537},{"width":462,"height":463},{"sys":9539,"fields":9542},{"id":9540,"createdAt":9541},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":9543,"slug":9544,"articleIntro":-1,"category":9545},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[9546],{"metadata":9547,"sys":9550,"fields":9557},{"tags":9548,"concepts":9549},[],[],{"space":9551,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9553,"publishedVersion":414,"revision":62,"contentType":9555,"locale":29},{"sys":9552},{"type":12,"linkType":13,"id":14},{"sys":9554},{"id":21,"type":12,"linkType":22},{"sys":9556},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9558,"metaTitle":424,"metaDescription":425,"mainTitle":9559,"subtitle":443,"heroImage":9574,"ctaButton":466,"ctaLink":467},[423],{"data":9560,"content":9561,"nodeType":74},{},[9562,9568],{"data":9563,"content":9564,"nodeType":78},{},[9565],{"data":9566,"marks":9567,"value":435,"nodeType":82},{},[],{"data":9569,"content":9570,"nodeType":87},{},[9571],{"data":9572,"marks":9573,"value":442,"nodeType":82},{},[],{"metadata":9575,"sys":9578,"fields":9583},{"tags":9576,"concepts":9577},[],[],{"space":9579,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9581,"publishedVersion":62,"revision":44,"locale":29},{"sys":9580},{"type":12,"linkType":13,"id":14},{"sys":9582},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9584},{"url":458,"details":9585,"fileName":464,"contentType":465},{"size":460,"image":9586},{"width":462,"height":463},{"sys":9588,"fields":9591},{"id":9589,"createdAt":9590},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":9592,"slug":9593,"articleIntro":9592,"category":9594},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[9595],{"metadata":9596,"sys":9599,"fields":9606},{"tags":9597,"concepts":9598},[],[],{"space":9600,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9602,"publishedVersion":414,"revision":62,"contentType":9604,"locale":29},{"sys":9601},{"type":12,"linkType":13,"id":14},{"sys":9603},{"id":21,"type":12,"linkType":22},{"sys":9605},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9607,"metaTitle":424,"metaDescription":425,"mainTitle":9608,"subtitle":443,"heroImage":9623,"ctaButton":466,"ctaLink":467},[423],{"data":9609,"content":9610,"nodeType":74},{},[9611,9617],{"data":9612,"content":9613,"nodeType":78},{},[9614],{"data":9615,"marks":9616,"value":435,"nodeType":82},{},[],{"data":9618,"content":9619,"nodeType":87},{},[9620],{"data":9621,"marks":9622,"value":442,"nodeType":82},{},[],{"metadata":9624,"sys":9627,"fields":9632},{"tags":9625,"concepts":9626},[],[],{"space":9628,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9630,"publishedVersion":62,"revision":44,"locale":29},{"sys":9629},{"type":12,"linkType":13,"id":14},{"sys":9631},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9633},{"url":458,"details":9634,"fileName":464,"contentType":465},{"size":460,"image":9635},{"width":462,"height":463},{"sys":9637,"fields":9640},{"id":9638,"createdAt":9639},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":9641,"slug":9642,"articleIntro":9641,"category":9643},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[9644],{"metadata":9645,"sys":9648,"fields":9655},{"tags":9646,"concepts":9647},[],[],{"space":9649,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9651,"publishedVersion":414,"revision":62,"contentType":9653,"locale":29},{"sys":9650},{"type":12,"linkType":13,"id":14},{"sys":9652},{"id":21,"type":12,"linkType":22},{"sys":9654},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9656,"metaTitle":424,"metaDescription":425,"mainTitle":9657,"subtitle":443,"heroImage":9672,"ctaButton":466,"ctaLink":467},[423],{"data":9658,"content":9659,"nodeType":74},{},[9660,9666],{"data":9661,"content":9662,"nodeType":78},{},[9663],{"data":9664,"marks":9665,"value":435,"nodeType":82},{},[],{"data":9667,"content":9668,"nodeType":87},{},[9669],{"data":9670,"marks":9671,"value":442,"nodeType":82},{},[],{"metadata":9673,"sys":9676,"fields":9681},{"tags":9674,"concepts":9675},[],[],{"space":9677,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9679,"publishedVersion":62,"revision":44,"locale":29},{"sys":9678},{"type":12,"linkType":13,"id":14},{"sys":9680},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9682},{"url":458,"details":9683,"fileName":464,"contentType":465},{"size":460,"image":9684},{"width":462,"height":463},{"sys":9686,"fields":9689},{"id":9687,"createdAt":9688},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":9690,"slug":9691,"articleIntro":-1,"category":9692},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[9693],{"metadata":9694,"sys":9697,"fields":9704},{"tags":9695,"concepts":9696},[],[],{"space":9698,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9700,"publishedVersion":414,"revision":62,"contentType":9702,"locale":29},{"sys":9699},{"type":12,"linkType":13,"id":14},{"sys":9701},{"id":21,"type":12,"linkType":22},{"sys":9703},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9705,"metaTitle":424,"metaDescription":425,"mainTitle":9706,"subtitle":443,"heroImage":9721,"ctaButton":466,"ctaLink":467},[423],{"data":9707,"content":9708,"nodeType":74},{},[9709,9715],{"data":9710,"content":9711,"nodeType":78},{},[9712],{"data":9713,"marks":9714,"value":435,"nodeType":82},{},[],{"data":9716,"content":9717,"nodeType":87},{},[9718],{"data":9719,"marks":9720,"value":442,"nodeType":82},{},[],{"metadata":9722,"sys":9725,"fields":9730},{"tags":9723,"concepts":9724},[],[],{"space":9726,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9728,"publishedVersion":62,"revision":44,"locale":29},{"sys":9727},{"type":12,"linkType":13,"id":14},{"sys":9729},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9731},{"url":458,"details":9732,"fileName":464,"contentType":465},{"size":460,"image":9733},{"width":462,"height":463},{"sys":9735,"fields":9738},{"id":9736,"createdAt":9737},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":9739,"slug":9740,"articleIntro":9739,"category":9741},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[9742],{"metadata":9743,"sys":9746,"fields":9753},{"tags":9744,"concepts":9745},[],[],{"space":9747,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9749,"publishedVersion":414,"revision":62,"contentType":9751,"locale":29},{"sys":9748},{"type":12,"linkType":13,"id":14},{"sys":9750},{"id":21,"type":12,"linkType":22},{"sys":9752},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9754,"metaTitle":424,"metaDescription":425,"mainTitle":9755,"subtitle":443,"heroImage":9770,"ctaButton":466,"ctaLink":467},[423],{"data":9756,"content":9757,"nodeType":74},{},[9758,9764],{"data":9759,"content":9760,"nodeType":78},{},[9761],{"data":9762,"marks":9763,"value":435,"nodeType":82},{},[],{"data":9765,"content":9766,"nodeType":87},{},[9767],{"data":9768,"marks":9769,"value":442,"nodeType":82},{},[],{"metadata":9771,"sys":9774,"fields":9779},{"tags":9772,"concepts":9773},[],[],{"space":9775,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9777,"publishedVersion":62,"revision":44,"locale":29},{"sys":9776},{"type":12,"linkType":13,"id":14},{"sys":9778},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9780},{"url":458,"details":9781,"fileName":464,"contentType":465},{"size":460,"image":9782},{"width":462,"height":463},{"sys":9784,"fields":9787},{"id":9785,"createdAt":9786},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":9788,"slug":9789,"articleIntro":9788,"category":9790},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[9791],{"metadata":9792,"sys":9795,"fields":9802},{"tags":9793,"concepts":9794},[],[],{"space":9796,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9798,"publishedVersion":414,"revision":62,"contentType":9800,"locale":29},{"sys":9797},{"type":12,"linkType":13,"id":14},{"sys":9799},{"id":21,"type":12,"linkType":22},{"sys":9801},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9803,"metaTitle":424,"metaDescription":425,"mainTitle":9804,"subtitle":443,"heroImage":9819,"ctaButton":466,"ctaLink":467},[423],{"data":9805,"content":9806,"nodeType":74},{},[9807,9813],{"data":9808,"content":9809,"nodeType":78},{},[9810],{"data":9811,"marks":9812,"value":435,"nodeType":82},{},[],{"data":9814,"content":9815,"nodeType":87},{},[9816],{"data":9817,"marks":9818,"value":442,"nodeType":82},{},[],{"metadata":9820,"sys":9823,"fields":9828},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9826,"publishedVersion":62,"revision":44,"locale":29},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9829},{"url":458,"details":9830,"fileName":464,"contentType":465},{"size":460,"image":9831},{"width":462,"height":463},{"sys":9833,"fields":9836},{"id":9834,"createdAt":9835},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":9837,"slug":9838,"articleIntro":9837,"category":9839},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[9840],{"metadata":9841,"sys":9844,"fields":9851},{"tags":9842,"concepts":9843},[],[],{"space":9845,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9847,"publishedVersion":414,"revision":62,"contentType":9849,"locale":29},{"sys":9846},{"type":12,"linkType":13,"id":14},{"sys":9848},{"id":21,"type":12,"linkType":22},{"sys":9850},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9852,"metaTitle":424,"metaDescription":425,"mainTitle":9853,"subtitle":443,"heroImage":9868,"ctaButton":466,"ctaLink":467},[423],{"data":9854,"content":9855,"nodeType":74},{},[9856,9862],{"data":9857,"content":9858,"nodeType":78},{},[9859],{"data":9860,"marks":9861,"value":435,"nodeType":82},{},[],{"data":9863,"content":9864,"nodeType":87},{},[9865],{"data":9866,"marks":9867,"value":442,"nodeType":82},{},[],{"metadata":9869,"sys":9872,"fields":9877},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9875,"publishedVersion":62,"revision":44,"locale":29},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9878},{"url":458,"details":9879,"fileName":464,"contentType":465},{"size":460,"image":9880},{"width":462,"height":463},{"sys":9882,"fields":9885},{"id":9883,"createdAt":9884},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":9886,"slug":9887,"articleIntro":9886,"category":9888},"Compte 614 - Charges locatives","compte-614-charges-locatives",[9889],{"metadata":9890,"sys":9893,"fields":9900},{"tags":9891,"concepts":9892},[],[],{"space":9894,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9896,"publishedVersion":414,"revision":62,"contentType":9898,"locale":29},{"sys":9895},{"type":12,"linkType":13,"id":14},{"sys":9897},{"id":21,"type":12,"linkType":22},{"sys":9899},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9901,"metaTitle":424,"metaDescription":425,"mainTitle":9902,"subtitle":443,"heroImage":9917,"ctaButton":466,"ctaLink":467},[423],{"data":9903,"content":9904,"nodeType":74},{},[9905,9911],{"data":9906,"content":9907,"nodeType":78},{},[9908],{"data":9909,"marks":9910,"value":435,"nodeType":82},{},[],{"data":9912,"content":9913,"nodeType":87},{},[9914],{"data":9915,"marks":9916,"value":442,"nodeType":82},{},[],{"metadata":9918,"sys":9921,"fields":9926},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9924,"publishedVersion":62,"revision":44,"locale":29},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9927},{"url":458,"details":9928,"fileName":464,"contentType":465},{"size":460,"image":9929},{"width":462,"height":463},{"sys":9931,"fields":9934},{"id":9932,"createdAt":9933},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":9935,"slug":9936,"articleIntro":9935,"category":9937},"698 - Intégration fiscale","compte-698-integration-fiscale",[9938],{"metadata":9939,"sys":9942,"fields":9949},{"tags":9940,"concepts":9941},[],[],{"space":9943,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9945,"publishedVersion":414,"revision":62,"contentType":9947,"locale":29},{"sys":9944},{"type":12,"linkType":13,"id":14},{"sys":9946},{"id":21,"type":12,"linkType":22},{"sys":9948},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9950,"metaTitle":424,"metaDescription":425,"mainTitle":9951,"subtitle":443,"heroImage":9966,"ctaButton":466,"ctaLink":467},[423],{"data":9952,"content":9953,"nodeType":74},{},[9954,9960],{"data":9955,"content":9956,"nodeType":78},{},[9957],{"data":9958,"marks":9959,"value":435,"nodeType":82},{},[],{"data":9961,"content":9962,"nodeType":87},{},[9963],{"data":9964,"marks":9965,"value":442,"nodeType":82},{},[],{"metadata":9967,"sys":9970,"fields":9975},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":9973,"publishedVersion":62,"revision":44,"locale":29},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":9976},{"url":458,"details":9977,"fileName":464,"contentType":465},{"size":460,"image":9978},{"width":462,"height":463},{"sys":9980,"fields":9983},{"id":9981,"createdAt":9982},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":9984,"slug":9985,"articleIntro":9984,"category":9986},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[9987],{"metadata":9988,"sys":9991,"fields":9998},{"tags":9989,"concepts":9990},[],[],{"space":9992,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":9994,"publishedVersion":414,"revision":62,"contentType":9996,"locale":29},{"sys":9993},{"type":12,"linkType":13,"id":14},{"sys":9995},{"id":21,"type":12,"linkType":22},{"sys":9997},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":9999,"metaTitle":424,"metaDescription":425,"mainTitle":10000,"subtitle":443,"heroImage":10015,"ctaButton":466,"ctaLink":467},[423],{"data":10001,"content":10002,"nodeType":74},{},[10003,10009],{"data":10004,"content":10005,"nodeType":78},{},[10006],{"data":10007,"marks":10008,"value":435,"nodeType":82},{},[],{"data":10010,"content":10011,"nodeType":87},{},[10012],{"data":10013,"marks":10014,"value":442,"nodeType":82},{},[],{"metadata":10016,"sys":10019,"fields":10024},{"tags":10017,"concepts":10018},[],[],{"space":10020,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10022,"publishedVersion":62,"revision":44,"locale":29},{"sys":10021},{"type":12,"linkType":13,"id":14},{"sys":10023},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10025},{"url":458,"details":10026,"fileName":464,"contentType":465},{"size":460,"image":10027},{"width":462,"height":463},{"sys":10029,"fields":10032},{"id":10030,"createdAt":10031},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":10033,"slug":10034,"articleIntro":10033,"category":10035},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[10036],{"metadata":10037,"sys":10040,"fields":10047},{"tags":10038,"concepts":10039},[],[],{"space":10041,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10043,"publishedVersion":414,"revision":62,"contentType":10045,"locale":29},{"sys":10042},{"type":12,"linkType":13,"id":14},{"sys":10044},{"id":21,"type":12,"linkType":22},{"sys":10046},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10048,"metaTitle":424,"metaDescription":425,"mainTitle":10049,"subtitle":443,"heroImage":10064,"ctaButton":466,"ctaLink":467},[423],{"data":10050,"content":10051,"nodeType":74},{},[10052,10058],{"data":10053,"content":10054,"nodeType":78},{},[10055],{"data":10056,"marks":10057,"value":435,"nodeType":82},{},[],{"data":10059,"content":10060,"nodeType":87},{},[10061],{"data":10062,"marks":10063,"value":442,"nodeType":82},{},[],{"metadata":10065,"sys":10068,"fields":10073},{"tags":10066,"concepts":10067},[],[],{"space":10069,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10071,"publishedVersion":62,"revision":44,"locale":29},{"sys":10070},{"type":12,"linkType":13,"id":14},{"sys":10072},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10074},{"url":458,"details":10075,"fileName":464,"contentType":465},{"size":460,"image":10076},{"width":462,"height":463},{"sys":10078,"fields":10081},{"id":10079,"createdAt":10080},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":10082,"slug":10083,"articleIntro":10082,"category":10084},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[10085],{"metadata":10086,"sys":10089,"fields":10096},{"tags":10087,"concepts":10088},[],[],{"space":10090,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10092,"publishedVersion":414,"revision":62,"contentType":10094,"locale":29},{"sys":10091},{"type":12,"linkType":13,"id":14},{"sys":10093},{"id":21,"type":12,"linkType":22},{"sys":10095},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10097,"metaTitle":424,"metaDescription":425,"mainTitle":10098,"subtitle":443,"heroImage":10113,"ctaButton":466,"ctaLink":467},[423],{"data":10099,"content":10100,"nodeType":74},{},[10101,10107],{"data":10102,"content":10103,"nodeType":78},{},[10104],{"data":10105,"marks":10106,"value":435,"nodeType":82},{},[],{"data":10108,"content":10109,"nodeType":87},{},[10110],{"data":10111,"marks":10112,"value":442,"nodeType":82},{},[],{"metadata":10114,"sys":10117,"fields":10122},{"tags":10115,"concepts":10116},[],[],{"space":10118,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10120,"publishedVersion":62,"revision":44,"locale":29},{"sys":10119},{"type":12,"linkType":13,"id":14},{"sys":10121},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10123},{"url":458,"details":10124,"fileName":464,"contentType":465},{"size":460,"image":10125},{"width":462,"height":463},{"sys":10127,"fields":10130},{"id":10128,"createdAt":10129},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10131,"slug":10132,"articleIntro":10131,"category":10133},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10134],{"metadata":10135,"sys":10138,"fields":10145},{"tags":10136,"concepts":10137},[],[],{"space":10139,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10141,"publishedVersion":414,"revision":62,"contentType":10143,"locale":29},{"sys":10140},{"type":12,"linkType":13,"id":14},{"sys":10142},{"id":21,"type":12,"linkType":22},{"sys":10144},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10146,"metaTitle":424,"metaDescription":425,"mainTitle":10147,"subtitle":443,"heroImage":10162,"ctaButton":466,"ctaLink":467},[423],{"data":10148,"content":10149,"nodeType":74},{},[10150,10156],{"data":10151,"content":10152,"nodeType":78},{},[10153],{"data":10154,"marks":10155,"value":435,"nodeType":82},{},[],{"data":10157,"content":10158,"nodeType":87},{},[10159],{"data":10160,"marks":10161,"value":442,"nodeType":82},{},[],{"metadata":10163,"sys":10166,"fields":10171},{"tags":10164,"concepts":10165},[],[],{"space":10167,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10169,"publishedVersion":62,"revision":44,"locale":29},{"sys":10168},{"type":12,"linkType":13,"id":14},{"sys":10170},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10172},{"url":458,"details":10173,"fileName":464,"contentType":465},{"size":460,"image":10174},{"width":462,"height":463},{"sys":10176,"fields":10179},{"id":10177,"createdAt":10178},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10180,"slug":10181,"articleIntro":10180,"category":10182},"4551 - Principal","compte-4551-principal",[10183],{"metadata":10184,"sys":10187,"fields":10194},{"tags":10185,"concepts":10186},[],[],{"space":10188,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10190,"publishedVersion":414,"revision":62,"contentType":10192,"locale":29},{"sys":10189},{"type":12,"linkType":13,"id":14},{"sys":10191},{"id":21,"type":12,"linkType":22},{"sys":10193},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10195,"metaTitle":424,"metaDescription":425,"mainTitle":10196,"subtitle":443,"heroImage":10211,"ctaButton":466,"ctaLink":467},[423],{"data":10197,"content":10198,"nodeType":74},{},[10199,10205],{"data":10200,"content":10201,"nodeType":78},{},[10202],{"data":10203,"marks":10204,"value":435,"nodeType":82},{},[],{"data":10206,"content":10207,"nodeType":87},{},[10208],{"data":10209,"marks":10210,"value":442,"nodeType":82},{},[],{"metadata":10212,"sys":10215,"fields":10220},{"tags":10213,"concepts":10214},[],[],{"space":10216,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10218,"publishedVersion":62,"revision":44,"locale":29},{"sys":10217},{"type":12,"linkType":13,"id":14},{"sys":10219},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10221},{"url":458,"details":10222,"fileName":464,"contentType":465},{"size":460,"image":10223},{"width":462,"height":463},{"sys":10225,"fields":10228},{"id":10226,"createdAt":10227},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":10229,"slug":10230,"articleIntro":10229,"category":10231},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[10232],{"metadata":10233,"sys":10236,"fields":10243},{"tags":10234,"concepts":10235},[],[],{"space":10237,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10239,"publishedVersion":414,"revision":62,"contentType":10241,"locale":29},{"sys":10238},{"type":12,"linkType":13,"id":14},{"sys":10240},{"id":21,"type":12,"linkType":22},{"sys":10242},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10244,"metaTitle":424,"metaDescription":425,"mainTitle":10245,"subtitle":443,"heroImage":10260,"ctaButton":466,"ctaLink":467},[423],{"data":10246,"content":10247,"nodeType":74},{},[10248,10254],{"data":10249,"content":10250,"nodeType":78},{},[10251],{"data":10252,"marks":10253,"value":435,"nodeType":82},{},[],{"data":10255,"content":10256,"nodeType":87},{},[10257],{"data":10258,"marks":10259,"value":442,"nodeType":82},{},[],{"metadata":10261,"sys":10264,"fields":10269},{"tags":10262,"concepts":10263},[],[],{"space":10265,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10267,"publishedVersion":62,"revision":44,"locale":29},{"sys":10266},{"type":12,"linkType":13,"id":14},{"sys":10268},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10270},{"url":458,"details":10271,"fileName":464,"contentType":465},{"size":460,"image":10272},{"width":462,"height":463},{"sys":10274,"fields":10277},{"id":10275,"createdAt":10276},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10278,"slug":10279,"articleIntro":10278,"category":10280},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10281],{"metadata":10282,"sys":10285,"fields":10292},{"tags":10283,"concepts":10284},[],[],{"space":10286,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10288,"publishedVersion":414,"revision":62,"contentType":10290,"locale":29},{"sys":10287},{"type":12,"linkType":13,"id":14},{"sys":10289},{"id":21,"type":12,"linkType":22},{"sys":10291},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10293,"metaTitle":424,"metaDescription":425,"mainTitle":10294,"subtitle":443,"heroImage":10309,"ctaButton":466,"ctaLink":467},[423],{"data":10295,"content":10296,"nodeType":74},{},[10297,10303],{"data":10298,"content":10299,"nodeType":78},{},[10300],{"data":10301,"marks":10302,"value":435,"nodeType":82},{},[],{"data":10304,"content":10305,"nodeType":87},{},[10306],{"data":10307,"marks":10308,"value":442,"nodeType":82},{},[],{"metadata":10310,"sys":10313,"fields":10318},{"tags":10311,"concepts":10312},[],[],{"space":10314,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10316,"publishedVersion":62,"revision":44,"locale":29},{"sys":10315},{"type":12,"linkType":13,"id":14},{"sys":10317},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10319},{"url":458,"details":10320,"fileName":464,"contentType":465},{"size":460,"image":10321},{"width":462,"height":463},{"sys":10323,"fields":10326},{"id":10324,"createdAt":10325},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":10327,"slug":10328,"articleIntro":10327,"category":10329},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[10330],{"metadata":10331,"sys":10334,"fields":10341},{"tags":10332,"concepts":10333},[],[],{"space":10335,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10337,"publishedVersion":414,"revision":62,"contentType":10339,"locale":29},{"sys":10336},{"type":12,"linkType":13,"id":14},{"sys":10338},{"id":21,"type":12,"linkType":22},{"sys":10340},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10342,"metaTitle":424,"metaDescription":425,"mainTitle":10343,"subtitle":443,"heroImage":10358,"ctaButton":466,"ctaLink":467},[423],{"data":10344,"content":10345,"nodeType":74},{},[10346,10352],{"data":10347,"content":10348,"nodeType":78},{},[10349],{"data":10350,"marks":10351,"value":435,"nodeType":82},{},[],{"data":10353,"content":10354,"nodeType":87},{},[10355],{"data":10356,"marks":10357,"value":442,"nodeType":82},{},[],{"metadata":10359,"sys":10362,"fields":10367},{"tags":10360,"concepts":10361},[],[],{"space":10363,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10365,"publishedVersion":62,"revision":44,"locale":29},{"sys":10364},{"type":12,"linkType":13,"id":14},{"sys":10366},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10368},{"url":458,"details":10369,"fileName":464,"contentType":465},{"size":460,"image":10370},{"width":462,"height":463},{"sys":10372,"fields":10375},{"id":10373,"createdAt":10374},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":10376,"slug":10377,"articleIntro":10376,"category":10378},"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",[10379],{"metadata":10380,"sys":10383,"fields":10390},{"tags":10381,"concepts":10382},[],[],{"space":10384,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10386,"publishedVersion":414,"revision":62,"contentType":10388,"locale":29},{"sys":10385},{"type":12,"linkType":13,"id":14},{"sys":10387},{"id":21,"type":12,"linkType":22},{"sys":10389},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10391,"metaTitle":424,"metaDescription":425,"mainTitle":10392,"subtitle":443,"heroImage":10407,"ctaButton":466,"ctaLink":467},[423],{"data":10393,"content":10394,"nodeType":74},{},[10395,10401],{"data":10396,"content":10397,"nodeType":78},{},[10398],{"data":10399,"marks":10400,"value":435,"nodeType":82},{},[],{"data":10402,"content":10403,"nodeType":87},{},[10404],{"data":10405,"marks":10406,"value":442,"nodeType":82},{},[],{"metadata":10408,"sys":10411,"fields":10416},{"tags":10409,"concepts":10410},[],[],{"space":10412,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10414,"publishedVersion":62,"revision":44,"locale":29},{"sys":10413},{"type":12,"linkType":13,"id":14},{"sys":10415},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10417},{"url":458,"details":10418,"fileName":464,"contentType":465},{"size":460,"image":10419},{"width":462,"height":463},{"sys":10421,"fields":10424},{"id":10422,"createdAt":10423},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":10425,"slug":10426,"articleIntro":10425,"category":10427},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[10428],{"metadata":10429,"sys":10432,"fields":10439},{"tags":10430,"concepts":10431},[],[],{"space":10433,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10435,"publishedVersion":414,"revision":62,"contentType":10437,"locale":29},{"sys":10434},{"type":12,"linkType":13,"id":14},{"sys":10436},{"id":21,"type":12,"linkType":22},{"sys":10438},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10440,"metaTitle":424,"metaDescription":425,"mainTitle":10441,"subtitle":443,"heroImage":10456,"ctaButton":466,"ctaLink":467},[423],{"data":10442,"content":10443,"nodeType":74},{},[10444,10450],{"data":10445,"content":10446,"nodeType":78},{},[10447],{"data":10448,"marks":10449,"value":435,"nodeType":82},{},[],{"data":10451,"content":10452,"nodeType":87},{},[10453],{"data":10454,"marks":10455,"value":442,"nodeType":82},{},[],{"metadata":10457,"sys":10460,"fields":10465},{"tags":10458,"concepts":10459},[],[],{"space":10461,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10463,"publishedVersion":62,"revision":44,"locale":29},{"sys":10462},{"type":12,"linkType":13,"id":14},{"sys":10464},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10466},{"url":458,"details":10467,"fileName":464,"contentType":465},{"size":460,"image":10468},{"width":462,"height":463},{"sys":10470,"fields":10473},{"id":10471,"createdAt":10472},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":10474,"slug":10475,"articleIntro":10474,"category":10476},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[10477],{"metadata":10478,"sys":10481,"fields":10488},{"tags":10479,"concepts":10480},[],[],{"space":10482,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10484,"publishedVersion":414,"revision":62,"contentType":10486,"locale":29},{"sys":10483},{"type":12,"linkType":13,"id":14},{"sys":10485},{"id":21,"type":12,"linkType":22},{"sys":10487},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10489,"metaTitle":424,"metaDescription":425,"mainTitle":10490,"subtitle":443,"heroImage":10505,"ctaButton":466,"ctaLink":467},[423],{"data":10491,"content":10492,"nodeType":74},{},[10493,10499],{"data":10494,"content":10495,"nodeType":78},{},[10496],{"data":10497,"marks":10498,"value":435,"nodeType":82},{},[],{"data":10500,"content":10501,"nodeType":87},{},[10502],{"data":10503,"marks":10504,"value":442,"nodeType":82},{},[],{"metadata":10506,"sys":10509,"fields":10514},{"tags":10507,"concepts":10508},[],[],{"space":10510,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10512,"publishedVersion":62,"revision":44,"locale":29},{"sys":10511},{"type":12,"linkType":13,"id":14},{"sys":10513},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10515},{"url":458,"details":10516,"fileName":464,"contentType":465},{"size":460,"image":10517},{"width":462,"height":463},{"sys":10519,"fields":10522},{"id":10520,"createdAt":10521},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":10523,"slug":10524,"articleIntro":10523,"category":10525},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[10526],{"metadata":10527,"sys":10530,"fields":10537},{"tags":10528,"concepts":10529},[],[],{"space":10531,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10533,"publishedVersion":414,"revision":62,"contentType":10535,"locale":29},{"sys":10532},{"type":12,"linkType":13,"id":14},{"sys":10534},{"id":21,"type":12,"linkType":22},{"sys":10536},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10538,"metaTitle":424,"metaDescription":425,"mainTitle":10539,"subtitle":443,"heroImage":10554,"ctaButton":466,"ctaLink":467},[423],{"data":10540,"content":10541,"nodeType":74},{},[10542,10548],{"data":10543,"content":10544,"nodeType":78},{},[10545],{"data":10546,"marks":10547,"value":435,"nodeType":82},{},[],{"data":10549,"content":10550,"nodeType":87},{},[10551],{"data":10552,"marks":10553,"value":442,"nodeType":82},{},[],{"metadata":10555,"sys":10558,"fields":10563},{"tags":10556,"concepts":10557},[],[],{"space":10559,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10561,"publishedVersion":62,"revision":44,"locale":29},{"sys":10560},{"type":12,"linkType":13,"id":14},{"sys":10562},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10564},{"url":458,"details":10565,"fileName":464,"contentType":465},{"size":460,"image":10566},{"width":462,"height":463},{"sys":10568,"fields":10571},{"id":10569,"createdAt":10570},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":10572,"slug":10573,"articleIntro":10572,"category":10574},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[10575],{"metadata":10576,"sys":10579,"fields":10586},{"tags":10577,"concepts":10578},[],[],{"space":10580,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10582,"publishedVersion":414,"revision":62,"contentType":10584,"locale":29},{"sys":10581},{"type":12,"linkType":13,"id":14},{"sys":10583},{"id":21,"type":12,"linkType":22},{"sys":10585},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10587,"metaTitle":424,"metaDescription":425,"mainTitle":10588,"subtitle":443,"heroImage":10603,"ctaButton":466,"ctaLink":467},[423],{"data":10589,"content":10590,"nodeType":74},{},[10591,10597],{"data":10592,"content":10593,"nodeType":78},{},[10594],{"data":10595,"marks":10596,"value":435,"nodeType":82},{},[],{"data":10598,"content":10599,"nodeType":87},{},[10600],{"data":10601,"marks":10602,"value":442,"nodeType":82},{},[],{"metadata":10604,"sys":10607,"fields":10612},{"tags":10605,"concepts":10606},[],[],{"space":10608,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10610,"publishedVersion":62,"revision":44,"locale":29},{"sys":10609},{"type":12,"linkType":13,"id":14},{"sys":10611},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10613},{"url":458,"details":10614,"fileName":464,"contentType":465},{"size":460,"image":10615},{"width":462,"height":463},{"sys":10617,"fields":10620},{"id":10618,"createdAt":10619},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":10621,"slug":10622,"articleIntro":10621,"category":10623},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[10624],{"metadata":10625,"sys":10628,"fields":10635},{"tags":10626,"concepts":10627},[],[],{"space":10629,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10631,"publishedVersion":414,"revision":62,"contentType":10633,"locale":29},{"sys":10630},{"type":12,"linkType":13,"id":14},{"sys":10632},{"id":21,"type":12,"linkType":22},{"sys":10634},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10636,"metaTitle":424,"metaDescription":425,"mainTitle":10637,"subtitle":443,"heroImage":10652,"ctaButton":466,"ctaLink":467},[423],{"data":10638,"content":10639,"nodeType":74},{},[10640,10646],{"data":10641,"content":10642,"nodeType":78},{},[10643],{"data":10644,"marks":10645,"value":435,"nodeType":82},{},[],{"data":10647,"content":10648,"nodeType":87},{},[10649],{"data":10650,"marks":10651,"value":442,"nodeType":82},{},[],{"metadata":10653,"sys":10656,"fields":10661},{"tags":10654,"concepts":10655},[],[],{"space":10657,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10659,"publishedVersion":62,"revision":44,"locale":29},{"sys":10658},{"type":12,"linkType":13,"id":14},{"sys":10660},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10662},{"url":458,"details":10663,"fileName":464,"contentType":465},{"size":460,"image":10664},{"width":462,"height":463},{"sys":10666,"fields":10669},{"id":10667,"createdAt":10668},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":10670,"slug":10671,"articleIntro":10670,"category":10672},"473 - Comptes d'attente","compte-473-comptes-d-attente",[10673],{"metadata":10674,"sys":10677,"fields":10684},{"tags":10675,"concepts":10676},[],[],{"space":10678,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10680,"publishedVersion":414,"revision":62,"contentType":10682,"locale":29},{"sys":10679},{"type":12,"linkType":13,"id":14},{"sys":10681},{"id":21,"type":12,"linkType":22},{"sys":10683},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10685,"metaTitle":424,"metaDescription":425,"mainTitle":10686,"subtitle":443,"heroImage":10701,"ctaButton":466,"ctaLink":467},[423],{"data":10687,"content":10688,"nodeType":74},{},[10689,10695],{"data":10690,"content":10691,"nodeType":78},{},[10692],{"data":10693,"marks":10694,"value":435,"nodeType":82},{},[],{"data":10696,"content":10697,"nodeType":87},{},[10698],{"data":10699,"marks":10700,"value":442,"nodeType":82},{},[],{"metadata":10702,"sys":10705,"fields":10710},{"tags":10703,"concepts":10704},[],[],{"space":10706,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10708,"publishedVersion":62,"revision":44,"locale":29},{"sys":10707},{"type":12,"linkType":13,"id":14},{"sys":10709},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10711},{"url":458,"details":10712,"fileName":464,"contentType":465},{"size":460,"image":10713},{"width":462,"height":463},{"sys":10715,"fields":10718},{"id":10716,"createdAt":10717},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":10719,"slug":10720,"articleIntro":10719,"category":10721},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[10722],{"metadata":10723,"sys":10726,"fields":10733},{"tags":10724,"concepts":10725},[],[],{"space":10727,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10729,"publishedVersion":414,"revision":62,"contentType":10731,"locale":29},{"sys":10728},{"type":12,"linkType":13,"id":14},{"sys":10730},{"id":21,"type":12,"linkType":22},{"sys":10732},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10734,"metaTitle":424,"metaDescription":425,"mainTitle":10735,"subtitle":443,"heroImage":10750,"ctaButton":466,"ctaLink":467},[423],{"data":10736,"content":10737,"nodeType":74},{},[10738,10744],{"data":10739,"content":10740,"nodeType":78},{},[10741],{"data":10742,"marks":10743,"value":435,"nodeType":82},{},[],{"data":10745,"content":10746,"nodeType":87},{},[10747],{"data":10748,"marks":10749,"value":442,"nodeType":82},{},[],{"metadata":10751,"sys":10754,"fields":10759},{"tags":10752,"concepts":10753},[],[],{"space":10755,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10757,"publishedVersion":62,"revision":44,"locale":29},{"sys":10756},{"type":12,"linkType":13,"id":14},{"sys":10758},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10760},{"url":458,"details":10761,"fileName":464,"contentType":465},{"size":460,"image":10762},{"width":462,"height":463},{"sys":10764,"fields":10767},{"id":10765,"createdAt":10766},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":10768,"slug":10769,"articleIntro":10768,"category":10770},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[10771],{"metadata":10772,"sys":10775,"fields":10782},{"tags":10773,"concepts":10774},[],[],{"space":10776,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10778,"publishedVersion":414,"revision":62,"contentType":10780,"locale":29},{"sys":10777},{"type":12,"linkType":13,"id":14},{"sys":10779},{"id":21,"type":12,"linkType":22},{"sys":10781},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10783,"metaTitle":424,"metaDescription":425,"mainTitle":10784,"subtitle":443,"heroImage":10799,"ctaButton":466,"ctaLink":467},[423],{"data":10785,"content":10786,"nodeType":74},{},[10787,10793],{"data":10788,"content":10789,"nodeType":78},{},[10790],{"data":10791,"marks":10792,"value":435,"nodeType":82},{},[],{"data":10794,"content":10795,"nodeType":87},{},[10796],{"data":10797,"marks":10798,"value":442,"nodeType":82},{},[],{"metadata":10800,"sys":10803,"fields":10808},{"tags":10801,"concepts":10802},[],[],{"space":10804,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10806,"publishedVersion":62,"revision":44,"locale":29},{"sys":10805},{"type":12,"linkType":13,"id":14},{"sys":10807},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10809},{"url":458,"details":10810,"fileName":464,"contentType":465},{"size":460,"image":10811},{"width":462,"height":463},{"sys":10813,"fields":10816},{"id":10814,"createdAt":10815},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":10817,"slug":10818,"articleIntro":10817,"category":10819},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[10820],{"metadata":10821,"sys":10824,"fields":10831},{"tags":10822,"concepts":10823},[],[],{"space":10825,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10827,"publishedVersion":414,"revision":62,"contentType":10829,"locale":29},{"sys":10826},{"type":12,"linkType":13,"id":14},{"sys":10828},{"id":21,"type":12,"linkType":22},{"sys":10830},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10832,"metaTitle":424,"metaDescription":425,"mainTitle":10833,"subtitle":443,"heroImage":10848,"ctaButton":466,"ctaLink":467},[423],{"data":10834,"content":10835,"nodeType":74},{},[10836,10842],{"data":10837,"content":10838,"nodeType":78},{},[10839],{"data":10840,"marks":10841,"value":435,"nodeType":82},{},[],{"data":10843,"content":10844,"nodeType":87},{},[10845],{"data":10846,"marks":10847,"value":442,"nodeType":82},{},[],{"metadata":10849,"sys":10852,"fields":10857},{"tags":10850,"concepts":10851},[],[],{"space":10853,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10855,"publishedVersion":62,"revision":44,"locale":29},{"sys":10854},{"type":12,"linkType":13,"id":14},{"sys":10856},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10858},{"url":458,"details":10859,"fileName":464,"contentType":465},{"size":460,"image":10860},{"width":462,"height":463},{"sys":10862,"fields":10865},{"id":10863,"createdAt":10864},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":10866,"slug":10867,"articleIntro":-1,"category":10868},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[10869],{"metadata":10870,"sys":10873,"fields":10880},{"tags":10871,"concepts":10872},[],[],{"space":10874,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10876,"publishedVersion":414,"revision":62,"contentType":10878,"locale":29},{"sys":10875},{"type":12,"linkType":13,"id":14},{"sys":10877},{"id":21,"type":12,"linkType":22},{"sys":10879},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10881,"metaTitle":424,"metaDescription":425,"mainTitle":10882,"subtitle":443,"heroImage":10897,"ctaButton":466,"ctaLink":467},[423],{"data":10883,"content":10884,"nodeType":74},{},[10885,10891],{"data":10886,"content":10887,"nodeType":78},{},[10888],{"data":10889,"marks":10890,"value":435,"nodeType":82},{},[],{"data":10892,"content":10893,"nodeType":87},{},[10894],{"data":10895,"marks":10896,"value":442,"nodeType":82},{},[],{"metadata":10898,"sys":10901,"fields":10906},{"tags":10899,"concepts":10900},[],[],{"space":10902,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10904,"publishedVersion":62,"revision":44,"locale":29},{"sys":10903},{"type":12,"linkType":13,"id":14},{"sys":10905},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10907},{"url":458,"details":10908,"fileName":464,"contentType":465},{"size":460,"image":10909},{"width":462,"height":463},{"sys":10911,"fields":10914},{"id":10912,"createdAt":10913},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":10915,"slug":10916,"articleIntro":-1,"category":10917},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[10918],{"metadata":10919,"sys":10922,"fields":10929},{"tags":10920,"concepts":10921},[],[],{"space":10923,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10925,"publishedVersion":414,"revision":62,"contentType":10927,"locale":29},{"sys":10924},{"type":12,"linkType":13,"id":14},{"sys":10926},{"id":21,"type":12,"linkType":22},{"sys":10928},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10930,"metaTitle":424,"metaDescription":425,"mainTitle":10931,"subtitle":443,"heroImage":10946,"ctaButton":466,"ctaLink":467},[423],{"data":10932,"content":10933,"nodeType":74},{},[10934,10940],{"data":10935,"content":10936,"nodeType":78},{},[10937],{"data":10938,"marks":10939,"value":435,"nodeType":82},{},[],{"data":10941,"content":10942,"nodeType":87},{},[10943],{"data":10944,"marks":10945,"value":442,"nodeType":82},{},[],{"metadata":10947,"sys":10950,"fields":10955},{"tags":10948,"concepts":10949},[],[],{"space":10951,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":10953,"publishedVersion":62,"revision":44,"locale":29},{"sys":10952},{"type":12,"linkType":13,"id":14},{"sys":10954},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":10956},{"url":458,"details":10957,"fileName":464,"contentType":465},{"size":460,"image":10958},{"width":462,"height":463},{"sys":10960,"fields":10963},{"id":10961,"createdAt":10962},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":10964,"slug":10965,"articleIntro":10964,"category":10966},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[10967],{"metadata":10968,"sys":10971,"fields":10978},{"tags":10969,"concepts":10970},[],[],{"space":10972,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":10974,"publishedVersion":414,"revision":62,"contentType":10976,"locale":29},{"sys":10973},{"type":12,"linkType":13,"id":14},{"sys":10975},{"id":21,"type":12,"linkType":22},{"sys":10977},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":10979,"metaTitle":424,"metaDescription":425,"mainTitle":10980,"subtitle":443,"heroImage":10995,"ctaButton":466,"ctaLink":467},[423],{"data":10981,"content":10982,"nodeType":74},{},[10983,10989],{"data":10984,"content":10985,"nodeType":78},{},[10986],{"data":10987,"marks":10988,"value":435,"nodeType":82},{},[],{"data":10990,"content":10991,"nodeType":87},{},[10992],{"data":10993,"marks":10994,"value":442,"nodeType":82},{},[],{"metadata":10996,"sys":10999,"fields":11004},{"tags":10997,"concepts":10998},[],[],{"space":11000,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11002,"publishedVersion":62,"revision":44,"locale":29},{"sys":11001},{"type":12,"linkType":13,"id":14},{"sys":11003},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11005},{"url":458,"details":11006,"fileName":464,"contentType":465},{"size":460,"image":11007},{"width":462,"height":463},{"sys":11009,"fields":11012},{"id":11010,"createdAt":11011},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":11013,"slug":11014,"articleIntro":11013,"category":11015},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[11016],{"metadata":11017,"sys":11020,"fields":11027},{"tags":11018,"concepts":11019},[],[],{"space":11021,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11023,"publishedVersion":414,"revision":62,"contentType":11025,"locale":29},{"sys":11022},{"type":12,"linkType":13,"id":14},{"sys":11024},{"id":21,"type":12,"linkType":22},{"sys":11026},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11028,"metaTitle":424,"metaDescription":425,"mainTitle":11029,"subtitle":443,"heroImage":11044,"ctaButton":466,"ctaLink":467},[423],{"data":11030,"content":11031,"nodeType":74},{},[11032,11038],{"data":11033,"content":11034,"nodeType":78},{},[11035],{"data":11036,"marks":11037,"value":435,"nodeType":82},{},[],{"data":11039,"content":11040,"nodeType":87},{},[11041],{"data":11042,"marks":11043,"value":442,"nodeType":82},{},[],{"metadata":11045,"sys":11048,"fields":11053},{"tags":11046,"concepts":11047},[],[],{"space":11049,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11051,"publishedVersion":62,"revision":44,"locale":29},{"sys":11050},{"type":12,"linkType":13,"id":14},{"sys":11052},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11054},{"url":458,"details":11055,"fileName":464,"contentType":465},{"size":460,"image":11056},{"width":462,"height":463},{"sys":11058,"fields":11061},{"id":11059,"createdAt":11060},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":11062,"slug":11063,"articleIntro":11064,"category":11065},"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.",[11066],{"metadata":11067,"sys":11070,"fields":11077},{"tags":11068,"concepts":11069},[],[],{"space":11071,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11073,"publishedVersion":414,"revision":62,"contentType":11075,"locale":29},{"sys":11072},{"type":12,"linkType":13,"id":14},{"sys":11074},{"id":21,"type":12,"linkType":22},{"sys":11076},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11078,"metaTitle":424,"metaDescription":425,"mainTitle":11079,"subtitle":443,"heroImage":11094,"ctaButton":466,"ctaLink":467},[423],{"data":11080,"content":11081,"nodeType":74},{},[11082,11088],{"data":11083,"content":11084,"nodeType":78},{},[11085],{"data":11086,"marks":11087,"value":435,"nodeType":82},{},[],{"data":11089,"content":11090,"nodeType":87},{},[11091],{"data":11092,"marks":11093,"value":442,"nodeType":82},{},[],{"metadata":11095,"sys":11098,"fields":11103},{"tags":11096,"concepts":11097},[],[],{"space":11099,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11101,"publishedVersion":62,"revision":44,"locale":29},{"sys":11100},{"type":12,"linkType":13,"id":14},{"sys":11102},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11104},{"url":458,"details":11105,"fileName":464,"contentType":465},{"size":460,"image":11106},{"width":462,"height":463},{"sys":11108,"fields":11111},{"id":11109,"createdAt":11110},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":11112,"slug":11113,"articleIntro":11112,"category":11114},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[11115],{"metadata":11116,"sys":11119,"fields":11126},{"tags":11117,"concepts":11118},[],[],{"space":11120,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11122,"publishedVersion":414,"revision":62,"contentType":11124,"locale":29},{"sys":11121},{"type":12,"linkType":13,"id":14},{"sys":11123},{"id":21,"type":12,"linkType":22},{"sys":11125},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11127,"metaTitle":424,"metaDescription":425,"mainTitle":11128,"subtitle":443,"heroImage":11143,"ctaButton":466,"ctaLink":467},[423],{"data":11129,"content":11130,"nodeType":74},{},[11131,11137],{"data":11132,"content":11133,"nodeType":78},{},[11134],{"data":11135,"marks":11136,"value":435,"nodeType":82},{},[],{"data":11138,"content":11139,"nodeType":87},{},[11140],{"data":11141,"marks":11142,"value":442,"nodeType":82},{},[],{"metadata":11144,"sys":11147,"fields":11152},{"tags":11145,"concepts":11146},[],[],{"space":11148,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11150,"publishedVersion":62,"revision":44,"locale":29},{"sys":11149},{"type":12,"linkType":13,"id":14},{"sys":11151},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11153},{"url":458,"details":11154,"fileName":464,"contentType":465},{"size":460,"image":11155},{"width":462,"height":463},{"sys":11157,"fields":11160},{"id":11158,"createdAt":11159},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":11161,"slug":11162,"articleIntro":-1,"category":11163},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[11164],{"metadata":11165,"sys":11168,"fields":11175},{"tags":11166,"concepts":11167},[],[],{"space":11169,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11171,"publishedVersion":414,"revision":62,"contentType":11173,"locale":29},{"sys":11170},{"type":12,"linkType":13,"id":14},{"sys":11172},{"id":21,"type":12,"linkType":22},{"sys":11174},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11176,"metaTitle":424,"metaDescription":425,"mainTitle":11177,"subtitle":443,"heroImage":11192,"ctaButton":466,"ctaLink":467},[423],{"data":11178,"content":11179,"nodeType":74},{},[11180,11186],{"data":11181,"content":11182,"nodeType":78},{},[11183],{"data":11184,"marks":11185,"value":435,"nodeType":82},{},[],{"data":11187,"content":11188,"nodeType":87},{},[11189],{"data":11190,"marks":11191,"value":442,"nodeType":82},{},[],{"metadata":11193,"sys":11196,"fields":11201},{"tags":11194,"concepts":11195},[],[],{"space":11197,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11199,"publishedVersion":62,"revision":44,"locale":29},{"sys":11198},{"type":12,"linkType":13,"id":14},{"sys":11200},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11202},{"url":458,"details":11203,"fileName":464,"contentType":465},{"size":460,"image":11204},{"width":462,"height":463},{"sys":11206,"fields":11209},{"id":11207,"createdAt":11208},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":11210,"slug":11211,"articleIntro":11210,"category":11212},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[11213],{"metadata":11214,"sys":11217,"fields":11224},{"tags":11215,"concepts":11216},[],[],{"space":11218,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11220,"publishedVersion":414,"revision":62,"contentType":11222,"locale":29},{"sys":11219},{"type":12,"linkType":13,"id":14},{"sys":11221},{"id":21,"type":12,"linkType":22},{"sys":11223},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11225,"metaTitle":424,"metaDescription":425,"mainTitle":11226,"subtitle":443,"heroImage":11241,"ctaButton":466,"ctaLink":467},[423],{"data":11227,"content":11228,"nodeType":74},{},[11229,11235],{"data":11230,"content":11231,"nodeType":78},{},[11232],{"data":11233,"marks":11234,"value":435,"nodeType":82},{},[],{"data":11236,"content":11237,"nodeType":87},{},[11238],{"data":11239,"marks":11240,"value":442,"nodeType":82},{},[],{"metadata":11242,"sys":11245,"fields":11250},{"tags":11243,"concepts":11244},[],[],{"space":11246,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11248,"publishedVersion":62,"revision":44,"locale":29},{"sys":11247},{"type":12,"linkType":13,"id":14},{"sys":11249},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11251},{"url":458,"details":11252,"fileName":464,"contentType":465},{"size":460,"image":11253},{"width":462,"height":463},{"sys":11255,"fields":11258},{"id":11256,"createdAt":11257},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":11259,"slug":11260,"articleIntro":-1,"category":11261},"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",[11262],{"metadata":11263,"sys":11266,"fields":11273},{"tags":11264,"concepts":11265},[],[],{"space":11267,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11269,"publishedVersion":414,"revision":62,"contentType":11271,"locale":29},{"sys":11268},{"type":12,"linkType":13,"id":14},{"sys":11270},{"id":21,"type":12,"linkType":22},{"sys":11272},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11274,"metaTitle":424,"metaDescription":425,"mainTitle":11275,"subtitle":443,"heroImage":11290,"ctaButton":466,"ctaLink":467},[423],{"data":11276,"content":11277,"nodeType":74},{},[11278,11284],{"data":11279,"content":11280,"nodeType":78},{},[11281],{"data":11282,"marks":11283,"value":435,"nodeType":82},{},[],{"data":11285,"content":11286,"nodeType":87},{},[11287],{"data":11288,"marks":11289,"value":442,"nodeType":82},{},[],{"metadata":11291,"sys":11294,"fields":11299},{"tags":11292,"concepts":11293},[],[],{"space":11295,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11297,"publishedVersion":62,"revision":44,"locale":29},{"sys":11296},{"type":12,"linkType":13,"id":14},{"sys":11298},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11300},{"url":458,"details":11301,"fileName":464,"contentType":465},{"size":460,"image":11302},{"width":462,"height":463},{"sys":11304,"fields":11307},{"id":11305,"createdAt":11306},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":11308,"slug":11309,"articleIntro":-1,"category":11310},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[11311],{"metadata":11312,"sys":11315,"fields":11322},{"tags":11313,"concepts":11314},[],[],{"space":11316,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11318,"publishedVersion":414,"revision":62,"contentType":11320,"locale":29},{"sys":11317},{"type":12,"linkType":13,"id":14},{"sys":11319},{"id":21,"type":12,"linkType":22},{"sys":11321},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11323,"metaTitle":424,"metaDescription":425,"mainTitle":11324,"subtitle":443,"heroImage":11339,"ctaButton":466,"ctaLink":467},[423],{"data":11325,"content":11326,"nodeType":74},{},[11327,11333],{"data":11328,"content":11329,"nodeType":78},{},[11330],{"data":11331,"marks":11332,"value":435,"nodeType":82},{},[],{"data":11334,"content":11335,"nodeType":87},{},[11336],{"data":11337,"marks":11338,"value":442,"nodeType":82},{},[],{"metadata":11340,"sys":11343,"fields":11348},{"tags":11341,"concepts":11342},[],[],{"space":11344,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11346,"publishedVersion":62,"revision":44,"locale":29},{"sys":11345},{"type":12,"linkType":13,"id":14},{"sys":11347},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11349},{"url":458,"details":11350,"fileName":464,"contentType":465},{"size":460,"image":11351},{"width":462,"height":463},{"sys":11353,"fields":11356},{"id":11354,"createdAt":11355},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":11357,"slug":11358,"articleIntro":-1,"category":11359},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[11360],{"metadata":11361,"sys":11364,"fields":11371},{"tags":11362,"concepts":11363},[],[],{"space":11365,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11367,"publishedVersion":414,"revision":62,"contentType":11369,"locale":29},{"sys":11366},{"type":12,"linkType":13,"id":14},{"sys":11368},{"id":21,"type":12,"linkType":22},{"sys":11370},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11372,"metaTitle":424,"metaDescription":425,"mainTitle":11373,"subtitle":443,"heroImage":11388,"ctaButton":466,"ctaLink":467},[423],{"data":11374,"content":11375,"nodeType":74},{},[11376,11382],{"data":11377,"content":11378,"nodeType":78},{},[11379],{"data":11380,"marks":11381,"value":435,"nodeType":82},{},[],{"data":11383,"content":11384,"nodeType":87},{},[11385],{"data":11386,"marks":11387,"value":442,"nodeType":82},{},[],{"metadata":11389,"sys":11392,"fields":11397},{"tags":11390,"concepts":11391},[],[],{"space":11393,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11395,"publishedVersion":62,"revision":44,"locale":29},{"sys":11394},{"type":12,"linkType":13,"id":14},{"sys":11396},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11398},{"url":458,"details":11399,"fileName":464,"contentType":465},{"size":460,"image":11400},{"width":462,"height":463},{"sys":11402,"fields":11405},{"id":11403,"createdAt":11404},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":11406,"slug":11407,"articleIntro":11406,"category":11408},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[11409],{"metadata":11410,"sys":11413,"fields":11420},{"tags":11411,"concepts":11412},[],[],{"space":11414,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11416,"publishedVersion":414,"revision":62,"contentType":11418,"locale":29},{"sys":11415},{"type":12,"linkType":13,"id":14},{"sys":11417},{"id":21,"type":12,"linkType":22},{"sys":11419},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11421,"metaTitle":424,"metaDescription":425,"mainTitle":11422,"subtitle":443,"heroImage":11437,"ctaButton":466,"ctaLink":467},[423],{"data":11423,"content":11424,"nodeType":74},{},[11425,11431],{"data":11426,"content":11427,"nodeType":78},{},[11428],{"data":11429,"marks":11430,"value":435,"nodeType":82},{},[],{"data":11432,"content":11433,"nodeType":87},{},[11434],{"data":11435,"marks":11436,"value":442,"nodeType":82},{},[],{"metadata":11438,"sys":11441,"fields":11446},{"tags":11439,"concepts":11440},[],[],{"space":11442,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11444,"publishedVersion":62,"revision":44,"locale":29},{"sys":11443},{"type":12,"linkType":13,"id":14},{"sys":11445},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11447},{"url":458,"details":11448,"fileName":464,"contentType":465},{"size":460,"image":11449},{"width":462,"height":463},{"sys":11451,"fields":11454},{"id":11452,"createdAt":11453},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":11455,"slug":11456,"articleIntro":11457,"category":11458},"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.",[11459],{"metadata":11460,"sys":11463,"fields":11470},{"tags":11461,"concepts":11462},[],[],{"space":11464,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11466,"publishedVersion":414,"revision":62,"contentType":11468,"locale":29},{"sys":11465},{"type":12,"linkType":13,"id":14},{"sys":11467},{"id":21,"type":12,"linkType":22},{"sys":11469},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11471,"metaTitle":424,"metaDescription":425,"mainTitle":11472,"subtitle":443,"heroImage":11487,"ctaButton":466,"ctaLink":467},[423],{"data":11473,"content":11474,"nodeType":74},{},[11475,11481],{"data":11476,"content":11477,"nodeType":78},{},[11478],{"data":11479,"marks":11480,"value":435,"nodeType":82},{},[],{"data":11482,"content":11483,"nodeType":87},{},[11484],{"data":11485,"marks":11486,"value":442,"nodeType":82},{},[],{"metadata":11488,"sys":11491,"fields":11496},{"tags":11489,"concepts":11490},[],[],{"space":11492,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11494,"publishedVersion":62,"revision":44,"locale":29},{"sys":11493},{"type":12,"linkType":13,"id":14},{"sys":11495},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11497},{"url":458,"details":11498,"fileName":464,"contentType":465},{"size":460,"image":11499},{"width":462,"height":463},{"sys":11501,"fields":11504},{"id":11502,"createdAt":11503},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":11505,"slug":11506,"articleIntro":11505,"category":11507},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[11508],{"metadata":11509,"sys":11512,"fields":11519},{"tags":11510,"concepts":11511},[],[],{"space":11513,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11515,"publishedVersion":414,"revision":62,"contentType":11517,"locale":29},{"sys":11514},{"type":12,"linkType":13,"id":14},{"sys":11516},{"id":21,"type":12,"linkType":22},{"sys":11518},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11520,"metaTitle":424,"metaDescription":425,"mainTitle":11521,"subtitle":443,"heroImage":11536,"ctaButton":466,"ctaLink":467},[423],{"data":11522,"content":11523,"nodeType":74},{},[11524,11530],{"data":11525,"content":11526,"nodeType":78},{},[11527],{"data":11528,"marks":11529,"value":435,"nodeType":82},{},[],{"data":11531,"content":11532,"nodeType":87},{},[11533],{"data":11534,"marks":11535,"value":442,"nodeType":82},{},[],{"metadata":11537,"sys":11540,"fields":11545},{"tags":11538,"concepts":11539},[],[],{"space":11541,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11543,"publishedVersion":62,"revision":44,"locale":29},{"sys":11542},{"type":12,"linkType":13,"id":14},{"sys":11544},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11546},{"url":458,"details":11547,"fileName":464,"contentType":465},{"size":460,"image":11548},{"width":462,"height":463},{"sys":11550,"fields":11551},{"id":15,"createdAt":17},{"title":31,"slug":399,"articleIntro":31,"category":11552},[11553],{"metadata":11554,"sys":11557,"fields":11564},{"tags":11555,"concepts":11556},[],[],{"space":11558,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11560,"publishedVersion":414,"revision":62,"contentType":11562,"locale":29},{"sys":11559},{"type":12,"linkType":13,"id":14},{"sys":11561},{"id":21,"type":12,"linkType":22},{"sys":11563},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11565,"metaTitle":424,"metaDescription":425,"mainTitle":11566,"subtitle":443,"heroImage":11581,"ctaButton":466,"ctaLink":467},[423],{"data":11567,"content":11568,"nodeType":74},{},[11569,11575],{"data":11570,"content":11571,"nodeType":78},{},[11572],{"data":11573,"marks":11574,"value":435,"nodeType":82},{},[],{"data":11576,"content":11577,"nodeType":87},{},[11578],{"data":11579,"marks":11580,"value":442,"nodeType":82},{},[],{"metadata":11582,"sys":11585,"fields":11590},{"tags":11583,"concepts":11584},[],[],{"space":11586,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11588,"publishedVersion":62,"revision":44,"locale":29},{"sys":11587},{"type":12,"linkType":13,"id":14},{"sys":11589},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11591},{"url":458,"details":11592,"fileName":464,"contentType":465},{"size":460,"image":11593},{"width":462,"height":463},{"sys":11595,"fields":11598},{"id":11596,"createdAt":11597},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":11599,"slug":11600,"articleIntro":-1,"category":11601},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[11602],{"metadata":11603,"sys":11606,"fields":11613},{"tags":11604,"concepts":11605},[],[],{"space":11607,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11609,"publishedVersion":414,"revision":62,"contentType":11611,"locale":29},{"sys":11608},{"type":12,"linkType":13,"id":14},{"sys":11610},{"id":21,"type":12,"linkType":22},{"sys":11612},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11614,"metaTitle":424,"metaDescription":425,"mainTitle":11615,"subtitle":443,"heroImage":11630,"ctaButton":466,"ctaLink":467},[423],{"data":11616,"content":11617,"nodeType":74},{},[11618,11624],{"data":11619,"content":11620,"nodeType":78},{},[11621],{"data":11622,"marks":11623,"value":435,"nodeType":82},{},[],{"data":11625,"content":11626,"nodeType":87},{},[11627],{"data":11628,"marks":11629,"value":442,"nodeType":82},{},[],{"metadata":11631,"sys":11634,"fields":11639},{"tags":11632,"concepts":11633},[],[],{"space":11635,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11637,"publishedVersion":62,"revision":44,"locale":29},{"sys":11636},{"type":12,"linkType":13,"id":14},{"sys":11638},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11640},{"url":458,"details":11641,"fileName":464,"contentType":465},{"size":460,"image":11642},{"width":462,"height":463},{"sys":11644,"fields":11647},{"id":11645,"createdAt":11646},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":11648,"slug":11649,"articleIntro":11648,"category":11650},"78174 - Créances","compte-78174-creances",[11651],{"metadata":11652,"sys":11655,"fields":11662},{"tags":11653,"concepts":11654},[],[],{"space":11656,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11658,"publishedVersion":414,"revision":62,"contentType":11660,"locale":29},{"sys":11657},{"type":12,"linkType":13,"id":14},{"sys":11659},{"id":21,"type":12,"linkType":22},{"sys":11661},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11663,"metaTitle":424,"metaDescription":425,"mainTitle":11664,"subtitle":443,"heroImage":11679,"ctaButton":466,"ctaLink":467},[423],{"data":11665,"content":11666,"nodeType":74},{},[11667,11673],{"data":11668,"content":11669,"nodeType":78},{},[11670],{"data":11671,"marks":11672,"value":435,"nodeType":82},{},[],{"data":11674,"content":11675,"nodeType":87},{},[11676],{"data":11677,"marks":11678,"value":442,"nodeType":82},{},[],{"metadata":11680,"sys":11683,"fields":11688},{"tags":11681,"concepts":11682},[],[],{"space":11684,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11686,"publishedVersion":62,"revision":44,"locale":29},{"sys":11685},{"type":12,"linkType":13,"id":14},{"sys":11687},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11689},{"url":458,"details":11690,"fileName":464,"contentType":465},{"size":460,"image":11691},{"width":462,"height":463},{"sys":11693,"fields":11696},{"id":11694,"createdAt":11695},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":11697,"slug":11698,"articleIntro":11697,"category":11699},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[11700],{"metadata":11701,"sys":11704,"fields":11711},{"tags":11702,"concepts":11703},[],[],{"space":11705,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11707,"publishedVersion":414,"revision":62,"contentType":11709,"locale":29},{"sys":11706},{"type":12,"linkType":13,"id":14},{"sys":11708},{"id":21,"type":12,"linkType":22},{"sys":11710},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11712,"metaTitle":424,"metaDescription":425,"mainTitle":11713,"subtitle":443,"heroImage":11728,"ctaButton":466,"ctaLink":467},[423],{"data":11714,"content":11715,"nodeType":74},{},[11716,11722],{"data":11717,"content":11718,"nodeType":78},{},[11719],{"data":11720,"marks":11721,"value":435,"nodeType":82},{},[],{"data":11723,"content":11724,"nodeType":87},{},[11725],{"data":11726,"marks":11727,"value":442,"nodeType":82},{},[],{"metadata":11729,"sys":11732,"fields":11737},{"tags":11730,"concepts":11731},[],[],{"space":11733,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11735,"publishedVersion":62,"revision":44,"locale":29},{"sys":11734},{"type":12,"linkType":13,"id":14},{"sys":11736},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11738},{"url":458,"details":11739,"fileName":464,"contentType":465},{"size":460,"image":11740},{"width":462,"height":463},{"sys":11742,"fields":11745},{"id":11743,"createdAt":11744},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":11746,"slug":11747,"articleIntro":11748,"category":11749},"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.",[11750],{"metadata":11751,"sys":11754,"fields":11761},{"tags":11752,"concepts":11753},[],[],{"space":11755,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11757,"publishedVersion":414,"revision":62,"contentType":11759,"locale":29},{"sys":11756},{"type":12,"linkType":13,"id":14},{"sys":11758},{"id":21,"type":12,"linkType":22},{"sys":11760},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11762,"metaTitle":424,"metaDescription":425,"mainTitle":11763,"subtitle":443,"heroImage":11778,"ctaButton":466,"ctaLink":467},[423],{"data":11764,"content":11765,"nodeType":74},{},[11766,11772],{"data":11767,"content":11768,"nodeType":78},{},[11769],{"data":11770,"marks":11771,"value":435,"nodeType":82},{},[],{"data":11773,"content":11774,"nodeType":87},{},[11775],{"data":11776,"marks":11777,"value":442,"nodeType":82},{},[],{"metadata":11779,"sys":11782,"fields":11787},{"tags":11780,"concepts":11781},[],[],{"space":11783,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11785,"publishedVersion":62,"revision":44,"locale":29},{"sys":11784},{"type":12,"linkType":13,"id":14},{"sys":11786},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11788},{"url":458,"details":11789,"fileName":464,"contentType":465},{"size":460,"image":11790},{"width":462,"height":463},{"sys":11792,"fields":11795},{"id":11793,"createdAt":11794},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":11796,"slug":11797,"articleIntro":11796,"category":11798},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[11799],{"metadata":11800,"sys":11803,"fields":11810},{"tags":11801,"concepts":11802},[],[],{"space":11804,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11806,"publishedVersion":414,"revision":62,"contentType":11808,"locale":29},{"sys":11805},{"type":12,"linkType":13,"id":14},{"sys":11807},{"id":21,"type":12,"linkType":22},{"sys":11809},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11811,"metaTitle":424,"metaDescription":425,"mainTitle":11812,"subtitle":443,"heroImage":11827,"ctaButton":466,"ctaLink":467},[423],{"data":11813,"content":11814,"nodeType":74},{},[11815,11821],{"data":11816,"content":11817,"nodeType":78},{},[11818],{"data":11819,"marks":11820,"value":435,"nodeType":82},{},[],{"data":11822,"content":11823,"nodeType":87},{},[11824],{"data":11825,"marks":11826,"value":442,"nodeType":82},{},[],{"metadata":11828,"sys":11831,"fields":11836},{"tags":11829,"concepts":11830},[],[],{"space":11832,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11834,"publishedVersion":62,"revision":44,"locale":29},{"sys":11833},{"type":12,"linkType":13,"id":14},{"sys":11835},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11837},{"url":458,"details":11838,"fileName":464,"contentType":465},{"size":460,"image":11839},{"width":462,"height":463},{"sys":11841,"fields":11844},{"id":11842,"createdAt":11843},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":11845,"slug":11846,"articleIntro":11845,"category":11847},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[11848],{"metadata":11849,"sys":11852,"fields":11859},{"tags":11850,"concepts":11851},[],[],{"space":11853,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11855,"publishedVersion":414,"revision":62,"contentType":11857,"locale":29},{"sys":11854},{"type":12,"linkType":13,"id":14},{"sys":11856},{"id":21,"type":12,"linkType":22},{"sys":11858},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11860,"metaTitle":424,"metaDescription":425,"mainTitle":11861,"subtitle":443,"heroImage":11876,"ctaButton":466,"ctaLink":467},[423],{"data":11862,"content":11863,"nodeType":74},{},[11864,11870],{"data":11865,"content":11866,"nodeType":78},{},[11867],{"data":11868,"marks":11869,"value":435,"nodeType":82},{},[],{"data":11871,"content":11872,"nodeType":87},{},[11873],{"data":11874,"marks":11875,"value":442,"nodeType":82},{},[],{"metadata":11877,"sys":11880,"fields":11885},{"tags":11878,"concepts":11879},[],[],{"space":11881,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11883,"publishedVersion":62,"revision":44,"locale":29},{"sys":11882},{"type":12,"linkType":13,"id":14},{"sys":11884},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11886},{"url":458,"details":11887,"fileName":464,"contentType":465},{"size":460,"image":11888},{"width":462,"height":463},{"sys":11890,"fields":11893},{"id":11891,"createdAt":11892},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":11894,"slug":11895,"articleIntro":-1,"category":11896},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[11897],{"metadata":11898,"sys":11901,"fields":11908},{"tags":11899,"concepts":11900},[],[],{"space":11902,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11904,"publishedVersion":414,"revision":62,"contentType":11906,"locale":29},{"sys":11903},{"type":12,"linkType":13,"id":14},{"sys":11905},{"id":21,"type":12,"linkType":22},{"sys":11907},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11909,"metaTitle":424,"metaDescription":425,"mainTitle":11910,"subtitle":443,"heroImage":11925,"ctaButton":466,"ctaLink":467},[423],{"data":11911,"content":11912,"nodeType":74},{},[11913,11919],{"data":11914,"content":11915,"nodeType":78},{},[11916],{"data":11917,"marks":11918,"value":435,"nodeType":82},{},[],{"data":11920,"content":11921,"nodeType":87},{},[11922],{"data":11923,"marks":11924,"value":442,"nodeType":82},{},[],{"metadata":11926,"sys":11929,"fields":11934},{"tags":11927,"concepts":11928},[],[],{"space":11930,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11932,"publishedVersion":62,"revision":44,"locale":29},{"sys":11931},{"type":12,"linkType":13,"id":14},{"sys":11933},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11935},{"url":458,"details":11936,"fileName":464,"contentType":465},{"size":460,"image":11937},{"width":462,"height":463},{"sys":11939,"fields":11942},{"id":11940,"createdAt":11941},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":11943,"slug":11944,"articleIntro":11943,"category":11945},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[11946],{"metadata":11947,"sys":11950,"fields":11957},{"tags":11948,"concepts":11949},[],[],{"space":11951,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":11953,"publishedVersion":414,"revision":62,"contentType":11955,"locale":29},{"sys":11952},{"type":12,"linkType":13,"id":14},{"sys":11954},{"id":21,"type":12,"linkType":22},{"sys":11956},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":11958,"metaTitle":424,"metaDescription":425,"mainTitle":11959,"subtitle":443,"heroImage":11974,"ctaButton":466,"ctaLink":467},[423],{"data":11960,"content":11961,"nodeType":74},{},[11962,11968],{"data":11963,"content":11964,"nodeType":78},{},[11965],{"data":11966,"marks":11967,"value":435,"nodeType":82},{},[],{"data":11969,"content":11970,"nodeType":87},{},[11971],{"data":11972,"marks":11973,"value":442,"nodeType":82},{},[],{"metadata":11975,"sys":11978,"fields":11983},{"tags":11976,"concepts":11977},[],[],{"space":11979,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":11981,"publishedVersion":62,"revision":44,"locale":29},{"sys":11980},{"type":12,"linkType":13,"id":14},{"sys":11982},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":11984},{"url":458,"details":11985,"fileName":464,"contentType":465},{"size":460,"image":11986},{"width":462,"height":463},{"sys":11988,"fields":11991},{"id":11989,"createdAt":11990},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":11992,"slug":11993,"articleIntro":11992,"category":11994},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[11995],{"metadata":11996,"sys":11999,"fields":12006},{"tags":11997,"concepts":11998},[],[],{"space":12000,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12002,"publishedVersion":414,"revision":62,"contentType":12004,"locale":29},{"sys":12001},{"type":12,"linkType":13,"id":14},{"sys":12003},{"id":21,"type":12,"linkType":22},{"sys":12005},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12007,"metaTitle":424,"metaDescription":425,"mainTitle":12008,"subtitle":443,"heroImage":12023,"ctaButton":466,"ctaLink":467},[423],{"data":12009,"content":12010,"nodeType":74},{},[12011,12017],{"data":12012,"content":12013,"nodeType":78},{},[12014],{"data":12015,"marks":12016,"value":435,"nodeType":82},{},[],{"data":12018,"content":12019,"nodeType":87},{},[12020],{"data":12021,"marks":12022,"value":442,"nodeType":82},{},[],{"metadata":12024,"sys":12027,"fields":12032},{"tags":12025,"concepts":12026},[],[],{"space":12028,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12030,"publishedVersion":62,"revision":44,"locale":29},{"sys":12029},{"type":12,"linkType":13,"id":14},{"sys":12031},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12033},{"url":458,"details":12034,"fileName":464,"contentType":465},{"size":460,"image":12035},{"width":462,"height":463},{"sys":12037,"fields":12040},{"id":12038,"createdAt":12039},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":12041,"slug":12042,"articleIntro":12041,"category":12043},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[12044],{"metadata":12045,"sys":12048,"fields":12055},{"tags":12046,"concepts":12047},[],[],{"space":12049,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12051,"publishedVersion":414,"revision":62,"contentType":12053,"locale":29},{"sys":12050},{"type":12,"linkType":13,"id":14},{"sys":12052},{"id":21,"type":12,"linkType":22},{"sys":12054},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12056,"metaTitle":424,"metaDescription":425,"mainTitle":12057,"subtitle":443,"heroImage":12072,"ctaButton":466,"ctaLink":467},[423],{"data":12058,"content":12059,"nodeType":74},{},[12060,12066],{"data":12061,"content":12062,"nodeType":78},{},[12063],{"data":12064,"marks":12065,"value":435,"nodeType":82},{},[],{"data":12067,"content":12068,"nodeType":87},{},[12069],{"data":12070,"marks":12071,"value":442,"nodeType":82},{},[],{"metadata":12073,"sys":12076,"fields":12081},{"tags":12074,"concepts":12075},[],[],{"space":12077,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12079,"publishedVersion":62,"revision":44,"locale":29},{"sys":12078},{"type":12,"linkType":13,"id":14},{"sys":12080},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12082},{"url":458,"details":12083,"fileName":464,"contentType":465},{"size":460,"image":12084},{"width":462,"height":463},{"sys":12086,"fields":12089},{"id":12087,"createdAt":12088},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":12090,"slug":12091,"articleIntro":12090,"category":12092},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[12093],{"metadata":12094,"sys":12097,"fields":12104},{"tags":12095,"concepts":12096},[],[],{"space":12098,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12100,"publishedVersion":414,"revision":62,"contentType":12102,"locale":29},{"sys":12099},{"type":12,"linkType":13,"id":14},{"sys":12101},{"id":21,"type":12,"linkType":22},{"sys":12103},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12105,"metaTitle":424,"metaDescription":425,"mainTitle":12106,"subtitle":443,"heroImage":12121,"ctaButton":466,"ctaLink":467},[423],{"data":12107,"content":12108,"nodeType":74},{},[12109,12115],{"data":12110,"content":12111,"nodeType":78},{},[12112],{"data":12113,"marks":12114,"value":435,"nodeType":82},{},[],{"data":12116,"content":12117,"nodeType":87},{},[12118],{"data":12119,"marks":12120,"value":442,"nodeType":82},{},[],{"metadata":12122,"sys":12125,"fields":12130},{"tags":12123,"concepts":12124},[],[],{"space":12126,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12128,"publishedVersion":62,"revision":44,"locale":29},{"sys":12127},{"type":12,"linkType":13,"id":14},{"sys":12129},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12131},{"url":458,"details":12132,"fileName":464,"contentType":465},{"size":460,"image":12133},{"width":462,"height":463},{"sys":12135,"fields":12138},{"id":12136,"createdAt":12137},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":12139,"slug":12140,"articleIntro":-1,"category":12141},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[12142],{"metadata":12143,"sys":12146,"fields":12153},{"tags":12144,"concepts":12145},[],[],{"space":12147,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12149,"publishedVersion":414,"revision":62,"contentType":12151,"locale":29},{"sys":12148},{"type":12,"linkType":13,"id":14},{"sys":12150},{"id":21,"type":12,"linkType":22},{"sys":12152},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12154,"metaTitle":424,"metaDescription":425,"mainTitle":12155,"subtitle":443,"heroImage":12170,"ctaButton":466,"ctaLink":467},[423],{"data":12156,"content":12157,"nodeType":74},{},[12158,12164],{"data":12159,"content":12160,"nodeType":78},{},[12161],{"data":12162,"marks":12163,"value":435,"nodeType":82},{},[],{"data":12165,"content":12166,"nodeType":87},{},[12167],{"data":12168,"marks":12169,"value":442,"nodeType":82},{},[],{"metadata":12171,"sys":12174,"fields":12179},{"tags":12172,"concepts":12173},[],[],{"space":12175,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12177,"publishedVersion":62,"revision":44,"locale":29},{"sys":12176},{"type":12,"linkType":13,"id":14},{"sys":12178},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12180},{"url":458,"details":12181,"fileName":464,"contentType":465},{"size":460,"image":12182},{"width":462,"height":463},{"sys":12184,"fields":12187},{"id":12185,"createdAt":12186},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":12188,"slug":12189,"articleIntro":12188,"category":12190},"1681 - Autres emprunts","compte-1681-autres-emprunts",[12191],{"metadata":12192,"sys":12195,"fields":12202},{"tags":12193,"concepts":12194},[],[],{"space":12196,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12198,"publishedVersion":414,"revision":62,"contentType":12200,"locale":29},{"sys":12197},{"type":12,"linkType":13,"id":14},{"sys":12199},{"id":21,"type":12,"linkType":22},{"sys":12201},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12203,"metaTitle":424,"metaDescription":425,"mainTitle":12204,"subtitle":443,"heroImage":12219,"ctaButton":466,"ctaLink":467},[423],{"data":12205,"content":12206,"nodeType":74},{},[12207,12213],{"data":12208,"content":12209,"nodeType":78},{},[12210],{"data":12211,"marks":12212,"value":435,"nodeType":82},{},[],{"data":12214,"content":12215,"nodeType":87},{},[12216],{"data":12217,"marks":12218,"value":442,"nodeType":82},{},[],{"metadata":12220,"sys":12223,"fields":12228},{"tags":12221,"concepts":12222},[],[],{"space":12224,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12226,"publishedVersion":62,"revision":44,"locale":29},{"sys":12225},{"type":12,"linkType":13,"id":14},{"sys":12227},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12229},{"url":458,"details":12230,"fileName":464,"contentType":465},{"size":460,"image":12231},{"width":462,"height":463},{"sys":12233,"fields":12236},{"id":12234,"createdAt":12235},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":12237,"slug":12238,"articleIntro":12237,"category":12239},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[12240],{"metadata":12241,"sys":12244,"fields":12251},{"tags":12242,"concepts":12243},[],[],{"space":12245,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12247,"publishedVersion":414,"revision":62,"contentType":12249,"locale":29},{"sys":12246},{"type":12,"linkType":13,"id":14},{"sys":12248},{"id":21,"type":12,"linkType":22},{"sys":12250},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12252,"metaTitle":424,"metaDescription":425,"mainTitle":12253,"subtitle":443,"heroImage":12268,"ctaButton":466,"ctaLink":467},[423],{"data":12254,"content":12255,"nodeType":74},{},[12256,12262],{"data":12257,"content":12258,"nodeType":78},{},[12259],{"data":12260,"marks":12261,"value":435,"nodeType":82},{},[],{"data":12263,"content":12264,"nodeType":87},{},[12265],{"data":12266,"marks":12267,"value":442,"nodeType":82},{},[],{"metadata":12269,"sys":12272,"fields":12277},{"tags":12270,"concepts":12271},[],[],{"space":12273,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12275,"publishedVersion":62,"revision":44,"locale":29},{"sys":12274},{"type":12,"linkType":13,"id":14},{"sys":12276},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12278},{"url":458,"details":12279,"fileName":464,"contentType":465},{"size":460,"image":12280},{"width":462,"height":463},{"sys":12282,"fields":12285},{"id":12283,"createdAt":12284},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":12286,"slug":12287,"articleIntro":12286,"category":12288},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[12289],{"metadata":12290,"sys":12293,"fields":12300},{"tags":12291,"concepts":12292},[],[],{"space":12294,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12296,"publishedVersion":414,"revision":62,"contentType":12298,"locale":29},{"sys":12295},{"type":12,"linkType":13,"id":14},{"sys":12297},{"id":21,"type":12,"linkType":22},{"sys":12299},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12301,"metaTitle":424,"metaDescription":425,"mainTitle":12302,"subtitle":443,"heroImage":12317,"ctaButton":466,"ctaLink":467},[423],{"data":12303,"content":12304,"nodeType":74},{},[12305,12311],{"data":12306,"content":12307,"nodeType":78},{},[12308],{"data":12309,"marks":12310,"value":435,"nodeType":82},{},[],{"data":12312,"content":12313,"nodeType":87},{},[12314],{"data":12315,"marks":12316,"value":442,"nodeType":82},{},[],{"metadata":12318,"sys":12321,"fields":12326},{"tags":12319,"concepts":12320},[],[],{"space":12322,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12324,"publishedVersion":62,"revision":44,"locale":29},{"sys":12323},{"type":12,"linkType":13,"id":14},{"sys":12325},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12327},{"url":458,"details":12328,"fileName":464,"contentType":465},{"size":460,"image":12329},{"width":462,"height":463},{"sys":12331,"fields":12334},{"id":12332,"createdAt":12333},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":12335,"slug":12336,"articleIntro":12335,"category":12337},"668 - Autres charges financières","compte-668-autres-charges-financieres",[12338],{"metadata":12339,"sys":12342,"fields":12349},{"tags":12340,"concepts":12341},[],[],{"space":12343,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12345,"publishedVersion":414,"revision":62,"contentType":12347,"locale":29},{"sys":12344},{"type":12,"linkType":13,"id":14},{"sys":12346},{"id":21,"type":12,"linkType":22},{"sys":12348},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12350,"metaTitle":424,"metaDescription":425,"mainTitle":12351,"subtitle":443,"heroImage":12366,"ctaButton":466,"ctaLink":467},[423],{"data":12352,"content":12353,"nodeType":74},{},[12354,12360],{"data":12355,"content":12356,"nodeType":78},{},[12357],{"data":12358,"marks":12359,"value":435,"nodeType":82},{},[],{"data":12361,"content":12362,"nodeType":87},{},[12363],{"data":12364,"marks":12365,"value":442,"nodeType":82},{},[],{"metadata":12367,"sys":12370,"fields":12375},{"tags":12368,"concepts":12369},[],[],{"space":12371,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12373,"publishedVersion":62,"revision":44,"locale":29},{"sys":12372},{"type":12,"linkType":13,"id":14},{"sys":12374},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12376},{"url":458,"details":12377,"fileName":464,"contentType":465},{"size":460,"image":12378},{"width":462,"height":463},{"sys":12380,"fields":12383},{"id":12381,"createdAt":12382},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":12384,"slug":12385,"articleIntro":12384,"category":12386},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[12387],{"metadata":12388,"sys":12391,"fields":12398},{"tags":12389,"concepts":12390},[],[],{"space":12392,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12394,"publishedVersion":414,"revision":62,"contentType":12396,"locale":29},{"sys":12393},{"type":12,"linkType":13,"id":14},{"sys":12395},{"id":21,"type":12,"linkType":22},{"sys":12397},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12399,"metaTitle":424,"metaDescription":425,"mainTitle":12400,"subtitle":443,"heroImage":12415,"ctaButton":466,"ctaLink":467},[423],{"data":12401,"content":12402,"nodeType":74},{},[12403,12409],{"data":12404,"content":12405,"nodeType":78},{},[12406],{"data":12407,"marks":12408,"value":435,"nodeType":82},{},[],{"data":12410,"content":12411,"nodeType":87},{},[12412],{"data":12413,"marks":12414,"value":442,"nodeType":82},{},[],{"metadata":12416,"sys":12419,"fields":12424},{"tags":12417,"concepts":12418},[],[],{"space":12420,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12422,"publishedVersion":62,"revision":44,"locale":29},{"sys":12421},{"type":12,"linkType":13,"id":14},{"sys":12423},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12425},{"url":458,"details":12426,"fileName":464,"contentType":465},{"size":460,"image":12427},{"width":462,"height":463},{"sys":12429,"fields":12432},{"id":12430,"createdAt":12431},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":12433,"slug":12434,"articleIntro":-1,"category":12435},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[12436],{"metadata":12437,"sys":12440,"fields":12447},{"tags":12438,"concepts":12439},[],[],{"space":12441,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12443,"publishedVersion":414,"revision":62,"contentType":12445,"locale":29},{"sys":12442},{"type":12,"linkType":13,"id":14},{"sys":12444},{"id":21,"type":12,"linkType":22},{"sys":12446},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12448,"metaTitle":424,"metaDescription":425,"mainTitle":12449,"subtitle":443,"heroImage":12464,"ctaButton":466,"ctaLink":467},[423],{"data":12450,"content":12451,"nodeType":74},{},[12452,12458],{"data":12453,"content":12454,"nodeType":78},{},[12455],{"data":12456,"marks":12457,"value":435,"nodeType":82},{},[],{"data":12459,"content":12460,"nodeType":87},{},[12461],{"data":12462,"marks":12463,"value":442,"nodeType":82},{},[],{"metadata":12465,"sys":12468,"fields":12473},{"tags":12466,"concepts":12467},[],[],{"space":12469,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12471,"publishedVersion":62,"revision":44,"locale":29},{"sys":12470},{"type":12,"linkType":13,"id":14},{"sys":12472},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12474},{"url":458,"details":12475,"fileName":464,"contentType":465},{"size":460,"image":12476},{"width":462,"height":463},{"sys":12478,"fields":12481},{"id":12479,"createdAt":12480},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":12482,"slug":12483,"articleIntro":-1,"category":12484},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[12485],{"metadata":12486,"sys":12489,"fields":12496},{"tags":12487,"concepts":12488},[],[],{"space":12490,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12492,"publishedVersion":414,"revision":62,"contentType":12494,"locale":29},{"sys":12491},{"type":12,"linkType":13,"id":14},{"sys":12493},{"id":21,"type":12,"linkType":22},{"sys":12495},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12497,"metaTitle":424,"metaDescription":425,"mainTitle":12498,"subtitle":443,"heroImage":12513,"ctaButton":466,"ctaLink":467},[423],{"data":12499,"content":12500,"nodeType":74},{},[12501,12507],{"data":12502,"content":12503,"nodeType":78},{},[12504],{"data":12505,"marks":12506,"value":435,"nodeType":82},{},[],{"data":12508,"content":12509,"nodeType":87},{},[12510],{"data":12511,"marks":12512,"value":442,"nodeType":82},{},[],{"metadata":12514,"sys":12517,"fields":12522},{"tags":12515,"concepts":12516},[],[],{"space":12518,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12520,"publishedVersion":62,"revision":44,"locale":29},{"sys":12519},{"type":12,"linkType":13,"id":14},{"sys":12521},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12523},{"url":458,"details":12524,"fileName":464,"contentType":465},{"size":460,"image":12525},{"width":462,"height":463},{"sys":12527,"fields":12530},{"id":12528,"createdAt":12529},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":12531,"slug":12532,"articleIntro":12533,"category":12534},"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.",[12535],{"metadata":12536,"sys":12539,"fields":12546},{"tags":12537,"concepts":12538},[],[],{"space":12540,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12542,"publishedVersion":414,"revision":62,"contentType":12544,"locale":29},{"sys":12541},{"type":12,"linkType":13,"id":14},{"sys":12543},{"id":21,"type":12,"linkType":22},{"sys":12545},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12547,"metaTitle":424,"metaDescription":425,"mainTitle":12548,"subtitle":443,"heroImage":12563,"ctaButton":466,"ctaLink":467},[423],{"data":12549,"content":12550,"nodeType":74},{},[12551,12557],{"data":12552,"content":12553,"nodeType":78},{},[12554],{"data":12555,"marks":12556,"value":435,"nodeType":82},{},[],{"data":12558,"content":12559,"nodeType":87},{},[12560],{"data":12561,"marks":12562,"value":442,"nodeType":82},{},[],{"metadata":12564,"sys":12567,"fields":12572},{"tags":12565,"concepts":12566},[],[],{"space":12568,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12570,"publishedVersion":62,"revision":44,"locale":29},{"sys":12569},{"type":12,"linkType":13,"id":14},{"sys":12571},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12573},{"url":458,"details":12574,"fileName":464,"contentType":465},{"size":460,"image":12575},{"width":462,"height":463},{"sys":12577,"fields":12579},{"id":12578,"createdAt":4050},"2TO1W2hucSJxWox9xj2EhW",{"title":12580,"slug":12581,"articleIntro":12580,"category":12582},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[12583],{"metadata":12584,"sys":12587,"fields":12594},{"tags":12585,"concepts":12586},[],[],{"space":12588,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12590,"publishedVersion":414,"revision":62,"contentType":12592,"locale":29},{"sys":12589},{"type":12,"linkType":13,"id":14},{"sys":12591},{"id":21,"type":12,"linkType":22},{"sys":12593},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12595,"metaTitle":424,"metaDescription":425,"mainTitle":12596,"subtitle":443,"heroImage":12611,"ctaButton":466,"ctaLink":467},[423],{"data":12597,"content":12598,"nodeType":74},{},[12599,12605],{"data":12600,"content":12601,"nodeType":78},{},[12602],{"data":12603,"marks":12604,"value":435,"nodeType":82},{},[],{"data":12606,"content":12607,"nodeType":87},{},[12608],{"data":12609,"marks":12610,"value":442,"nodeType":82},{},[],{"metadata":12612,"sys":12615,"fields":12620},{"tags":12613,"concepts":12614},[],[],{"space":12616,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12618,"publishedVersion":62,"revision":44,"locale":29},{"sys":12617},{"type":12,"linkType":13,"id":14},{"sys":12619},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12621},{"url":458,"details":12622,"fileName":464,"contentType":465},{"size":460,"image":12623},{"width":462,"height":463},{"sys":12625,"fields":12628},{"id":12626,"createdAt":12627},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":12629,"slug":12630,"articleIntro":12629,"category":12631},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[12632],{"metadata":12633,"sys":12636,"fields":12643},{"tags":12634,"concepts":12635},[],[],{"space":12637,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12639,"publishedVersion":414,"revision":62,"contentType":12641,"locale":29},{"sys":12638},{"type":12,"linkType":13,"id":14},{"sys":12640},{"id":21,"type":12,"linkType":22},{"sys":12642},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12644,"metaTitle":424,"metaDescription":425,"mainTitle":12645,"subtitle":443,"heroImage":12660,"ctaButton":466,"ctaLink":467},[423],{"data":12646,"content":12647,"nodeType":74},{},[12648,12654],{"data":12649,"content":12650,"nodeType":78},{},[12651],{"data":12652,"marks":12653,"value":435,"nodeType":82},{},[],{"data":12655,"content":12656,"nodeType":87},{},[12657],{"data":12658,"marks":12659,"value":442,"nodeType":82},{},[],{"metadata":12661,"sys":12664,"fields":12669},{"tags":12662,"concepts":12663},[],[],{"space":12665,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12667,"publishedVersion":62,"revision":44,"locale":29},{"sys":12666},{"type":12,"linkType":13,"id":14},{"sys":12668},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12670},{"url":458,"details":12671,"fileName":464,"contentType":465},{"size":460,"image":12672},{"width":462,"height":463},{"sys":12674,"fields":12677},{"id":12675,"createdAt":12676},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":12678,"slug":12679,"articleIntro":-1,"category":12680},"Compte 6257 - Réceptions","compte-6257-receptions",[12681],{"metadata":12682,"sys":12685,"fields":12692},{"tags":12683,"concepts":12684},[],[],{"space":12686,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12688,"publishedVersion":414,"revision":62,"contentType":12690,"locale":29},{"sys":12687},{"type":12,"linkType":13,"id":14},{"sys":12689},{"id":21,"type":12,"linkType":22},{"sys":12691},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12693,"metaTitle":424,"metaDescription":425,"mainTitle":12694,"subtitle":443,"heroImage":12709,"ctaButton":466,"ctaLink":467},[423],{"data":12695,"content":12696,"nodeType":74},{},[12697,12703],{"data":12698,"content":12699,"nodeType":78},{},[12700],{"data":12701,"marks":12702,"value":435,"nodeType":82},{},[],{"data":12704,"content":12705,"nodeType":87},{},[12706],{"data":12707,"marks":12708,"value":442,"nodeType":82},{},[],{"metadata":12710,"sys":12713,"fields":12718},{"tags":12711,"concepts":12712},[],[],{"space":12714,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12716,"publishedVersion":62,"revision":44,"locale":29},{"sys":12715},{"type":12,"linkType":13,"id":14},{"sys":12717},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12719},{"url":458,"details":12720,"fileName":464,"contentType":465},{"size":460,"image":12721},{"width":462,"height":463},{"sys":12723,"fields":12726},{"id":12724,"createdAt":12725},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":12727,"slug":12728,"articleIntro":-1,"category":12729},"Compte 705 - Études","compte-705-etudes",[12730],{"metadata":12731,"sys":12734,"fields":12741},{"tags":12732,"concepts":12733},[],[],{"space":12735,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12737,"publishedVersion":414,"revision":62,"contentType":12739,"locale":29},{"sys":12736},{"type":12,"linkType":13,"id":14},{"sys":12738},{"id":21,"type":12,"linkType":22},{"sys":12740},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12742,"metaTitle":424,"metaDescription":425,"mainTitle":12743,"subtitle":443,"heroImage":12758,"ctaButton":466,"ctaLink":467},[423],{"data":12744,"content":12745,"nodeType":74},{},[12746,12752],{"data":12747,"content":12748,"nodeType":78},{},[12749],{"data":12750,"marks":12751,"value":435,"nodeType":82},{},[],{"data":12753,"content":12754,"nodeType":87},{},[12755],{"data":12756,"marks":12757,"value":442,"nodeType":82},{},[],{"metadata":12759,"sys":12762,"fields":12767},{"tags":12760,"concepts":12761},[],[],{"space":12763,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12765,"publishedVersion":62,"revision":44,"locale":29},{"sys":12764},{"type":12,"linkType":13,"id":14},{"sys":12766},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12768},{"url":458,"details":12769,"fileName":464,"contentType":465},{"size":460,"image":12770},{"width":462,"height":463},{"sys":12772,"fields":12775},{"id":12773,"createdAt":12774},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":12776,"slug":12777,"articleIntro":12776,"category":12778},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[12779],{"metadata":12780,"sys":12783,"fields":12790},{"tags":12781,"concepts":12782},[],[],{"space":12784,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12786,"publishedVersion":414,"revision":62,"contentType":12788,"locale":29},{"sys":12785},{"type":12,"linkType":13,"id":14},{"sys":12787},{"id":21,"type":12,"linkType":22},{"sys":12789},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12791,"metaTitle":424,"metaDescription":425,"mainTitle":12792,"subtitle":443,"heroImage":12807,"ctaButton":466,"ctaLink":467},[423],{"data":12793,"content":12794,"nodeType":74},{},[12795,12801],{"data":12796,"content":12797,"nodeType":78},{},[12798],{"data":12799,"marks":12800,"value":435,"nodeType":82},{},[],{"data":12802,"content":12803,"nodeType":87},{},[12804],{"data":12805,"marks":12806,"value":442,"nodeType":82},{},[],{"metadata":12808,"sys":12811,"fields":12816},{"tags":12809,"concepts":12810},[],[],{"space":12812,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12814,"publishedVersion":62,"revision":44,"locale":29},{"sys":12813},{"type":12,"linkType":13,"id":14},{"sys":12815},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12817},{"url":458,"details":12818,"fileName":464,"contentType":465},{"size":460,"image":12819},{"width":462,"height":463},{"sys":12821,"fields":12824},{"id":12822,"createdAt":12823},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":12825,"slug":12826,"articleIntro":12825,"category":12827},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[12828],{"metadata":12829,"sys":12832,"fields":12839},{"tags":12830,"concepts":12831},[],[],{"space":12833,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12835,"publishedVersion":414,"revision":62,"contentType":12837,"locale":29},{"sys":12834},{"type":12,"linkType":13,"id":14},{"sys":12836},{"id":21,"type":12,"linkType":22},{"sys":12838},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12840,"metaTitle":424,"metaDescription":425,"mainTitle":12841,"subtitle":443,"heroImage":12856,"ctaButton":466,"ctaLink":467},[423],{"data":12842,"content":12843,"nodeType":74},{},[12844,12850],{"data":12845,"content":12846,"nodeType":78},{},[12847],{"data":12848,"marks":12849,"value":435,"nodeType":82},{},[],{"data":12851,"content":12852,"nodeType":87},{},[12853],{"data":12854,"marks":12855,"value":442,"nodeType":82},{},[],{"metadata":12857,"sys":12860,"fields":12865},{"tags":12858,"concepts":12859},[],[],{"space":12861,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12863,"publishedVersion":62,"revision":44,"locale":29},{"sys":12862},{"type":12,"linkType":13,"id":14},{"sys":12864},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12866},{"url":458,"details":12867,"fileName":464,"contentType":465},{"size":460,"image":12868},{"width":462,"height":463},{"sys":12870,"fields":12873},{"id":12871,"createdAt":12872},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":12874,"slug":12875,"articleIntro":12874,"category":12876},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[12877],{"metadata":12878,"sys":12881,"fields":12888},{"tags":12879,"concepts":12880},[],[],{"space":12882,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12884,"publishedVersion":414,"revision":62,"contentType":12886,"locale":29},{"sys":12883},{"type":12,"linkType":13,"id":14},{"sys":12885},{"id":21,"type":12,"linkType":22},{"sys":12887},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12889,"metaTitle":424,"metaDescription":425,"mainTitle":12890,"subtitle":443,"heroImage":12905,"ctaButton":466,"ctaLink":467},[423],{"data":12891,"content":12892,"nodeType":74},{},[12893,12899],{"data":12894,"content":12895,"nodeType":78},{},[12896],{"data":12897,"marks":12898,"value":435,"nodeType":82},{},[],{"data":12900,"content":12901,"nodeType":87},{},[12902],{"data":12903,"marks":12904,"value":442,"nodeType":82},{},[],{"metadata":12906,"sys":12909,"fields":12914},{"tags":12907,"concepts":12908},[],[],{"space":12910,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12912,"publishedVersion":62,"revision":44,"locale":29},{"sys":12911},{"type":12,"linkType":13,"id":14},{"sys":12913},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12915},{"url":458,"details":12916,"fileName":464,"contentType":465},{"size":460,"image":12917},{"width":462,"height":463},{"sys":12919,"fields":12922},{"id":12920,"createdAt":12921},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":12923,"slug":12924,"articleIntro":-1,"category":12925},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[12926],{"metadata":12927,"sys":12930,"fields":12937},{"tags":12928,"concepts":12929},[],[],{"space":12931,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12933,"publishedVersion":414,"revision":62,"contentType":12935,"locale":29},{"sys":12932},{"type":12,"linkType":13,"id":14},{"sys":12934},{"id":21,"type":12,"linkType":22},{"sys":12936},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12938,"metaTitle":424,"metaDescription":425,"mainTitle":12939,"subtitle":443,"heroImage":12954,"ctaButton":466,"ctaLink":467},[423],{"data":12940,"content":12941,"nodeType":74},{},[12942,12948],{"data":12943,"content":12944,"nodeType":78},{},[12945],{"data":12946,"marks":12947,"value":435,"nodeType":82},{},[],{"data":12949,"content":12950,"nodeType":87},{},[12951],{"data":12952,"marks":12953,"value":442,"nodeType":82},{},[],{"metadata":12955,"sys":12958,"fields":12963},{"tags":12956,"concepts":12957},[],[],{"space":12959,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":12961,"publishedVersion":62,"revision":44,"locale":29},{"sys":12960},{"type":12,"linkType":13,"id":14},{"sys":12962},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":12964},{"url":458,"details":12965,"fileName":464,"contentType":465},{"size":460,"image":12966},{"width":462,"height":463},{"sys":12968,"fields":12971},{"id":12969,"createdAt":12970},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":12972,"slug":12973,"articleIntro":12972,"category":12974},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[12975],{"metadata":12976,"sys":12979,"fields":12986},{"tags":12977,"concepts":12978},[],[],{"space":12980,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":12982,"publishedVersion":414,"revision":62,"contentType":12984,"locale":29},{"sys":12981},{"type":12,"linkType":13,"id":14},{"sys":12983},{"id":21,"type":12,"linkType":22},{"sys":12985},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":12987,"metaTitle":424,"metaDescription":425,"mainTitle":12988,"subtitle":443,"heroImage":13003,"ctaButton":466,"ctaLink":467},[423],{"data":12989,"content":12990,"nodeType":74},{},[12991,12997],{"data":12992,"content":12993,"nodeType":78},{},[12994],{"data":12995,"marks":12996,"value":435,"nodeType":82},{},[],{"data":12998,"content":12999,"nodeType":87},{},[13000],{"data":13001,"marks":13002,"value":442,"nodeType":82},{},[],{"metadata":13004,"sys":13007,"fields":13012},{"tags":13005,"concepts":13006},[],[],{"space":13008,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13010,"publishedVersion":62,"revision":44,"locale":29},{"sys":13009},{"type":12,"linkType":13,"id":14},{"sys":13011},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13013},{"url":458,"details":13014,"fileName":464,"contentType":465},{"size":460,"image":13015},{"width":462,"height":463},{"sys":13017,"fields":13020},{"id":13018,"createdAt":13019},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":13021,"slug":13022,"articleIntro":13021,"category":13023},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[13024],{"metadata":13025,"sys":13028,"fields":13035},{"tags":13026,"concepts":13027},[],[],{"space":13029,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13031,"publishedVersion":414,"revision":62,"contentType":13033,"locale":29},{"sys":13030},{"type":12,"linkType":13,"id":14},{"sys":13032},{"id":21,"type":12,"linkType":22},{"sys":13034},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13036,"metaTitle":424,"metaDescription":425,"mainTitle":13037,"subtitle":443,"heroImage":13052,"ctaButton":466,"ctaLink":467},[423],{"data":13038,"content":13039,"nodeType":74},{},[13040,13046],{"data":13041,"content":13042,"nodeType":78},{},[13043],{"data":13044,"marks":13045,"value":435,"nodeType":82},{},[],{"data":13047,"content":13048,"nodeType":87},{},[13049],{"data":13050,"marks":13051,"value":442,"nodeType":82},{},[],{"metadata":13053,"sys":13056,"fields":13061},{"tags":13054,"concepts":13055},[],[],{"space":13057,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13059,"publishedVersion":62,"revision":44,"locale":29},{"sys":13058},{"type":12,"linkType":13,"id":14},{"sys":13060},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13062},{"url":458,"details":13063,"fileName":464,"contentType":465},{"size":460,"image":13064},{"width":462,"height":463},{"sys":13066,"fields":13069},{"id":13067,"createdAt":13068},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":13070,"slug":13071,"articleIntro":13070,"category":13072},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[13073],{"metadata":13074,"sys":13077,"fields":13084},{"tags":13075,"concepts":13076},[],[],{"space":13078,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13080,"publishedVersion":414,"revision":62,"contentType":13082,"locale":29},{"sys":13079},{"type":12,"linkType":13,"id":14},{"sys":13081},{"id":21,"type":12,"linkType":22},{"sys":13083},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13085,"metaTitle":424,"metaDescription":425,"mainTitle":13086,"subtitle":443,"heroImage":13101,"ctaButton":466,"ctaLink":467},[423],{"data":13087,"content":13088,"nodeType":74},{},[13089,13095],{"data":13090,"content":13091,"nodeType":78},{},[13092],{"data":13093,"marks":13094,"value":435,"nodeType":82},{},[],{"data":13096,"content":13097,"nodeType":87},{},[13098],{"data":13099,"marks":13100,"value":442,"nodeType":82},{},[],{"metadata":13102,"sys":13105,"fields":13110},{"tags":13103,"concepts":13104},[],[],{"space":13106,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13108,"publishedVersion":62,"revision":44,"locale":29},{"sys":13107},{"type":12,"linkType":13,"id":14},{"sys":13109},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13111},{"url":458,"details":13112,"fileName":464,"contentType":465},{"size":460,"image":13113},{"width":462,"height":463},{"sys":13115,"fields":13118},{"id":13116,"createdAt":13117},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":13119,"slug":13120,"articleIntro":13119,"category":13121},"4558 - Intérêts courus","compte-4558-interets-courus",[13122],{"metadata":13123,"sys":13126,"fields":13133},{"tags":13124,"concepts":13125},[],[],{"space":13127,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13129,"publishedVersion":414,"revision":62,"contentType":13131,"locale":29},{"sys":13128},{"type":12,"linkType":13,"id":14},{"sys":13130},{"id":21,"type":12,"linkType":22},{"sys":13132},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13134,"metaTitle":424,"metaDescription":425,"mainTitle":13135,"subtitle":443,"heroImage":13150,"ctaButton":466,"ctaLink":467},[423],{"data":13136,"content":13137,"nodeType":74},{},[13138,13144],{"data":13139,"content":13140,"nodeType":78},{},[13141],{"data":13142,"marks":13143,"value":435,"nodeType":82},{},[],{"data":13145,"content":13146,"nodeType":87},{},[13147],{"data":13148,"marks":13149,"value":442,"nodeType":82},{},[],{"metadata":13151,"sys":13154,"fields":13159},{"tags":13152,"concepts":13153},[],[],{"space":13155,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13157,"publishedVersion":62,"revision":44,"locale":29},{"sys":13156},{"type":12,"linkType":13,"id":14},{"sys":13158},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13160},{"url":458,"details":13161,"fileName":464,"contentType":465},{"size":460,"image":13162},{"width":462,"height":463},{"sys":13164,"fields":13167},{"id":13165,"createdAt":13166},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":13168,"slug":13169,"articleIntro":13168,"category":13170},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[13171],{"metadata":13172,"sys":13175,"fields":13182},{"tags":13173,"concepts":13174},[],[],{"space":13176,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13178,"publishedVersion":414,"revision":62,"contentType":13180,"locale":29},{"sys":13177},{"type":12,"linkType":13,"id":14},{"sys":13179},{"id":21,"type":12,"linkType":22},{"sys":13181},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13183,"metaTitle":424,"metaDescription":425,"mainTitle":13184,"subtitle":443,"heroImage":13199,"ctaButton":466,"ctaLink":467},[423],{"data":13185,"content":13186,"nodeType":74},{},[13187,13193],{"data":13188,"content":13189,"nodeType":78},{},[13190],{"data":13191,"marks":13192,"value":435,"nodeType":82},{},[],{"data":13194,"content":13195,"nodeType":87},{},[13196],{"data":13197,"marks":13198,"value":442,"nodeType":82},{},[],{"metadata":13200,"sys":13203,"fields":13208},{"tags":13201,"concepts":13202},[],[],{"space":13204,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13206,"publishedVersion":62,"revision":44,"locale":29},{"sys":13205},{"type":12,"linkType":13,"id":14},{"sys":13207},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13209},{"url":458,"details":13210,"fileName":464,"contentType":465},{"size":460,"image":13211},{"width":462,"height":463},{"sys":13213,"fields":13216},{"id":13214,"createdAt":13215},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":13217,"slug":13218,"articleIntro":13217,"category":13219},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[13220],{"metadata":13221,"sys":13224,"fields":13231},{"tags":13222,"concepts":13223},[],[],{"space":13225,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13227,"publishedVersion":414,"revision":62,"contentType":13229,"locale":29},{"sys":13226},{"type":12,"linkType":13,"id":14},{"sys":13228},{"id":21,"type":12,"linkType":22},{"sys":13230},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13232,"metaTitle":424,"metaDescription":425,"mainTitle":13233,"subtitle":443,"heroImage":13248,"ctaButton":466,"ctaLink":467},[423],{"data":13234,"content":13235,"nodeType":74},{},[13236,13242],{"data":13237,"content":13238,"nodeType":78},{},[13239],{"data":13240,"marks":13241,"value":435,"nodeType":82},{},[],{"data":13243,"content":13244,"nodeType":87},{},[13245],{"data":13246,"marks":13247,"value":442,"nodeType":82},{},[],{"metadata":13249,"sys":13252,"fields":13257},{"tags":13250,"concepts":13251},[],[],{"space":13253,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13255,"publishedVersion":62,"revision":44,"locale":29},{"sys":13254},{"type":12,"linkType":13,"id":14},{"sys":13256},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13258},{"url":458,"details":13259,"fileName":464,"contentType":465},{"size":460,"image":13260},{"width":462,"height":463},{"sys":13262,"fields":13265},{"id":13263,"createdAt":13264},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":13266,"slug":13267,"articleIntro":13266,"category":13268},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[13269],{"metadata":13270,"sys":13273,"fields":13280},{"tags":13271,"concepts":13272},[],[],{"space":13274,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13276,"publishedVersion":414,"revision":62,"contentType":13278,"locale":29},{"sys":13275},{"type":12,"linkType":13,"id":14},{"sys":13277},{"id":21,"type":12,"linkType":22},{"sys":13279},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13281,"metaTitle":424,"metaDescription":425,"mainTitle":13282,"subtitle":443,"heroImage":13297,"ctaButton":466,"ctaLink":467},[423],{"data":13283,"content":13284,"nodeType":74},{},[13285,13291],{"data":13286,"content":13287,"nodeType":78},{},[13288],{"data":13289,"marks":13290,"value":435,"nodeType":82},{},[],{"data":13292,"content":13293,"nodeType":87},{},[13294],{"data":13295,"marks":13296,"value":442,"nodeType":82},{},[],{"metadata":13298,"sys":13301,"fields":13306},{"tags":13299,"concepts":13300},[],[],{"space":13302,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13304,"publishedVersion":62,"revision":44,"locale":29},{"sys":13303},{"type":12,"linkType":13,"id":14},{"sys":13305},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13307},{"url":458,"details":13308,"fileName":464,"contentType":465},{"size":460,"image":13309},{"width":462,"height":463},{"sys":13311,"fields":13314},{"id":13312,"createdAt":13313},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":13315,"slug":13316,"articleIntro":-1,"category":13317},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[13318],{"metadata":13319,"sys":13322,"fields":13329},{"tags":13320,"concepts":13321},[],[],{"space":13323,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13325,"publishedVersion":414,"revision":62,"contentType":13327,"locale":29},{"sys":13324},{"type":12,"linkType":13,"id":14},{"sys":13326},{"id":21,"type":12,"linkType":22},{"sys":13328},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13330,"metaTitle":424,"metaDescription":425,"mainTitle":13331,"subtitle":443,"heroImage":13346,"ctaButton":466,"ctaLink":467},[423],{"data":13332,"content":13333,"nodeType":74},{},[13334,13340],{"data":13335,"content":13336,"nodeType":78},{},[13337],{"data":13338,"marks":13339,"value":435,"nodeType":82},{},[],{"data":13341,"content":13342,"nodeType":87},{},[13343],{"data":13344,"marks":13345,"value":442,"nodeType":82},{},[],{"metadata":13347,"sys":13350,"fields":13355},{"tags":13348,"concepts":13349},[],[],{"space":13351,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13353,"publishedVersion":62,"revision":44,"locale":29},{"sys":13352},{"type":12,"linkType":13,"id":14},{"sys":13354},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13356},{"url":458,"details":13357,"fileName":464,"contentType":465},{"size":460,"image":13358},{"width":462,"height":463},{"sys":13360,"fields":13363},{"id":13361,"createdAt":13362},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":13364,"slug":13365,"articleIntro":13364,"category":13366},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[13367],{"metadata":13368,"sys":13371,"fields":13378},{"tags":13369,"concepts":13370},[],[],{"space":13372,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13374,"publishedVersion":414,"revision":62,"contentType":13376,"locale":29},{"sys":13373},{"type":12,"linkType":13,"id":14},{"sys":13375},{"id":21,"type":12,"linkType":22},{"sys":13377},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13379,"metaTitle":424,"metaDescription":425,"mainTitle":13380,"subtitle":443,"heroImage":13395,"ctaButton":466,"ctaLink":467},[423],{"data":13381,"content":13382,"nodeType":74},{},[13383,13389],{"data":13384,"content":13385,"nodeType":78},{},[13386],{"data":13387,"marks":13388,"value":435,"nodeType":82},{},[],{"data":13390,"content":13391,"nodeType":87},{},[13392],{"data":13393,"marks":13394,"value":442,"nodeType":82},{},[],{"metadata":13396,"sys":13399,"fields":13404},{"tags":13397,"concepts":13398},[],[],{"space":13400,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13402,"publishedVersion":62,"revision":44,"locale":29},{"sys":13401},{"type":12,"linkType":13,"id":14},{"sys":13403},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13405},{"url":458,"details":13406,"fileName":464,"contentType":465},{"size":460,"image":13407},{"width":462,"height":463},{"sys":13409,"fields":13412},{"id":13410,"createdAt":13411},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":13413,"slug":13414,"articleIntro":13413,"category":13415},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[13416],{"metadata":13417,"sys":13420,"fields":13427},{"tags":13418,"concepts":13419},[],[],{"space":13421,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13423,"publishedVersion":414,"revision":62,"contentType":13425,"locale":29},{"sys":13422},{"type":12,"linkType":13,"id":14},{"sys":13424},{"id":21,"type":12,"linkType":22},{"sys":13426},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13428,"metaTitle":424,"metaDescription":425,"mainTitle":13429,"subtitle":443,"heroImage":13444,"ctaButton":466,"ctaLink":467},[423],{"data":13430,"content":13431,"nodeType":74},{},[13432,13438],{"data":13433,"content":13434,"nodeType":78},{},[13435],{"data":13436,"marks":13437,"value":435,"nodeType":82},{},[],{"data":13439,"content":13440,"nodeType":87},{},[13441],{"data":13442,"marks":13443,"value":442,"nodeType":82},{},[],{"metadata":13445,"sys":13448,"fields":13453},{"tags":13446,"concepts":13447},[],[],{"space":13449,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13451,"publishedVersion":62,"revision":44,"locale":29},{"sys":13450},{"type":12,"linkType":13,"id":14},{"sys":13452},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13454},{"url":458,"details":13455,"fileName":464,"contentType":465},{"size":460,"image":13456},{"width":462,"height":463},{"sys":13458,"fields":13461},{"id":13459,"createdAt":13460},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":13462,"slug":13463,"articleIntro":13462,"category":13464},"613 - Locations","compte-613-locations",[13465],{"metadata":13466,"sys":13469,"fields":13476},{"tags":13467,"concepts":13468},[],[],{"space":13470,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13472,"publishedVersion":414,"revision":62,"contentType":13474,"locale":29},{"sys":13471},{"type":12,"linkType":13,"id":14},{"sys":13473},{"id":21,"type":12,"linkType":22},{"sys":13475},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13477,"metaTitle":424,"metaDescription":425,"mainTitle":13478,"subtitle":443,"heroImage":13493,"ctaButton":466,"ctaLink":467},[423],{"data":13479,"content":13480,"nodeType":74},{},[13481,13487],{"data":13482,"content":13483,"nodeType":78},{},[13484],{"data":13485,"marks":13486,"value":435,"nodeType":82},{},[],{"data":13488,"content":13489,"nodeType":87},{},[13490],{"data":13491,"marks":13492,"value":442,"nodeType":82},{},[],{"metadata":13494,"sys":13497,"fields":13502},{"tags":13495,"concepts":13496},[],[],{"space":13498,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13500,"publishedVersion":62,"revision":44,"locale":29},{"sys":13499},{"type":12,"linkType":13,"id":14},{"sys":13501},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13503},{"url":458,"details":13504,"fileName":464,"contentType":465},{"size":460,"image":13505},{"width":462,"height":463},{"sys":13507,"fields":13510},{"id":13508,"createdAt":13509},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":13511,"slug":13512,"articleIntro":13511,"category":13513},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[13514],{"metadata":13515,"sys":13518,"fields":13525},{"tags":13516,"concepts":13517},[],[],{"space":13519,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13521,"publishedVersion":414,"revision":62,"contentType":13523,"locale":29},{"sys":13520},{"type":12,"linkType":13,"id":14},{"sys":13522},{"id":21,"type":12,"linkType":22},{"sys":13524},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13526,"metaTitle":424,"metaDescription":425,"mainTitle":13527,"subtitle":443,"heroImage":13542,"ctaButton":466,"ctaLink":467},[423],{"data":13528,"content":13529,"nodeType":74},{},[13530,13536],{"data":13531,"content":13532,"nodeType":78},{},[13533],{"data":13534,"marks":13535,"value":435,"nodeType":82},{},[],{"data":13537,"content":13538,"nodeType":87},{},[13539],{"data":13540,"marks":13541,"value":442,"nodeType":82},{},[],{"metadata":13543,"sys":13546,"fields":13551},{"tags":13544,"concepts":13545},[],[],{"space":13547,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13549,"publishedVersion":62,"revision":44,"locale":29},{"sys":13548},{"type":12,"linkType":13,"id":14},{"sys":13550},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13552},{"url":458,"details":13553,"fileName":464,"contentType":465},{"size":460,"image":13554},{"width":462,"height":463},{"sys":13556,"fields":13559},{"id":13557,"createdAt":13558},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":13560,"slug":13561,"articleIntro":13560,"category":13562},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[13563],{"metadata":13564,"sys":13567,"fields":13574},{"tags":13565,"concepts":13566},[],[],{"space":13568,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13570,"publishedVersion":414,"revision":62,"contentType":13572,"locale":29},{"sys":13569},{"type":12,"linkType":13,"id":14},{"sys":13571},{"id":21,"type":12,"linkType":22},{"sys":13573},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13575,"metaTitle":424,"metaDescription":425,"mainTitle":13576,"subtitle":443,"heroImage":13591,"ctaButton":466,"ctaLink":467},[423],{"data":13577,"content":13578,"nodeType":74},{},[13579,13585],{"data":13580,"content":13581,"nodeType":78},{},[13582],{"data":13583,"marks":13584,"value":435,"nodeType":82},{},[],{"data":13586,"content":13587,"nodeType":87},{},[13588],{"data":13589,"marks":13590,"value":442,"nodeType":82},{},[],{"metadata":13592,"sys":13595,"fields":13600},{"tags":13593,"concepts":13594},[],[],{"space":13596,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13598,"publishedVersion":62,"revision":44,"locale":29},{"sys":13597},{"type":12,"linkType":13,"id":14},{"sys":13599},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13601},{"url":458,"details":13602,"fileName":464,"contentType":465},{"size":460,"image":13603},{"width":462,"height":463},{"sys":13605,"fields":13608},{"id":13606,"createdAt":13607},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":13609,"slug":13610,"articleIntro":13609,"category":13611},"68174 - Créances","compte-68174-creances",[13612],{"metadata":13613,"sys":13616,"fields":13623},{"tags":13614,"concepts":13615},[],[],{"space":13617,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13619,"publishedVersion":414,"revision":62,"contentType":13621,"locale":29},{"sys":13618},{"type":12,"linkType":13,"id":14},{"sys":13620},{"id":21,"type":12,"linkType":22},{"sys":13622},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13624,"metaTitle":424,"metaDescription":425,"mainTitle":13625,"subtitle":443,"heroImage":13640,"ctaButton":466,"ctaLink":467},[423],{"data":13626,"content":13627,"nodeType":74},{},[13628,13634],{"data":13629,"content":13630,"nodeType":78},{},[13631],{"data":13632,"marks":13633,"value":435,"nodeType":82},{},[],{"data":13635,"content":13636,"nodeType":87},{},[13637],{"data":13638,"marks":13639,"value":442,"nodeType":82},{},[],{"metadata":13641,"sys":13644,"fields":13649},{"tags":13642,"concepts":13643},[],[],{"space":13645,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13647,"publishedVersion":62,"revision":44,"locale":29},{"sys":13646},{"type":12,"linkType":13,"id":14},{"sys":13648},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13650},{"url":458,"details":13651,"fileName":464,"contentType":465},{"size":460,"image":13652},{"width":462,"height":463},{"sys":13654,"fields":13657},{"id":13655,"createdAt":13656},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":13658,"slug":13659,"articleIntro":13658,"category":13660},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[13661],{"metadata":13662,"sys":13665,"fields":13672},{"tags":13663,"concepts":13664},[],[],{"space":13666,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13668,"publishedVersion":414,"revision":62,"contentType":13670,"locale":29},{"sys":13667},{"type":12,"linkType":13,"id":14},{"sys":13669},{"id":21,"type":12,"linkType":22},{"sys":13671},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13673,"metaTitle":424,"metaDescription":425,"mainTitle":13674,"subtitle":443,"heroImage":13689,"ctaButton":466,"ctaLink":467},[423],{"data":13675,"content":13676,"nodeType":74},{},[13677,13683],{"data":13678,"content":13679,"nodeType":78},{},[13680],{"data":13681,"marks":13682,"value":435,"nodeType":82},{},[],{"data":13684,"content":13685,"nodeType":87},{},[13686],{"data":13687,"marks":13688,"value":442,"nodeType":82},{},[],{"metadata":13690,"sys":13693,"fields":13698},{"tags":13691,"concepts":13692},[],[],{"space":13694,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13696,"publishedVersion":62,"revision":44,"locale":29},{"sys":13695},{"type":12,"linkType":13,"id":14},{"sys":13697},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13699},{"url":458,"details":13700,"fileName":464,"contentType":465},{"size":460,"image":13701},{"width":462,"height":463},{"sys":13703,"fields":13706},{"id":13704,"createdAt":13705},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":13707,"slug":13708,"articleIntro":13707,"category":13709},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[13710],{"metadata":13711,"sys":13714,"fields":13721},{"tags":13712,"concepts":13713},[],[],{"space":13715,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13717,"publishedVersion":414,"revision":62,"contentType":13719,"locale":29},{"sys":13716},{"type":12,"linkType":13,"id":14},{"sys":13718},{"id":21,"type":12,"linkType":22},{"sys":13720},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13722,"metaTitle":424,"metaDescription":425,"mainTitle":13723,"subtitle":443,"heroImage":13738,"ctaButton":466,"ctaLink":467},[423],{"data":13724,"content":13725,"nodeType":74},{},[13726,13732],{"data":13727,"content":13728,"nodeType":78},{},[13729],{"data":13730,"marks":13731,"value":435,"nodeType":82},{},[],{"data":13733,"content":13734,"nodeType":87},{},[13735],{"data":13736,"marks":13737,"value":442,"nodeType":82},{},[],{"metadata":13739,"sys":13742,"fields":13747},{"tags":13740,"concepts":13741},[],[],{"space":13743,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13745,"publishedVersion":62,"revision":44,"locale":29},{"sys":13744},{"type":12,"linkType":13,"id":14},{"sys":13746},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13748},{"url":458,"details":13749,"fileName":464,"contentType":465},{"size":460,"image":13750},{"width":462,"height":463},{"sys":13752,"fields":13755},{"id":13753,"createdAt":13754},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":13756,"slug":13757,"articleIntro":13756,"category":13758},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[13759],{"metadata":13760,"sys":13763,"fields":13770},{"tags":13761,"concepts":13762},[],[],{"space":13764,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13766,"publishedVersion":414,"revision":62,"contentType":13768,"locale":29},{"sys":13765},{"type":12,"linkType":13,"id":14},{"sys":13767},{"id":21,"type":12,"linkType":22},{"sys":13769},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13771,"metaTitle":424,"metaDescription":425,"mainTitle":13772,"subtitle":443,"heroImage":13787,"ctaButton":466,"ctaLink":467},[423],{"data":13773,"content":13774,"nodeType":74},{},[13775,13781],{"data":13776,"content":13777,"nodeType":78},{},[13778],{"data":13779,"marks":13780,"value":435,"nodeType":82},{},[],{"data":13782,"content":13783,"nodeType":87},{},[13784],{"data":13785,"marks":13786,"value":442,"nodeType":82},{},[],{"metadata":13788,"sys":13791,"fields":13796},{"tags":13789,"concepts":13790},[],[],{"space":13792,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13794,"publishedVersion":62,"revision":44,"locale":29},{"sys":13793},{"type":12,"linkType":13,"id":14},{"sys":13795},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13797},{"url":458,"details":13798,"fileName":464,"contentType":465},{"size":460,"image":13799},{"width":462,"height":463},{"sys":13801,"fields":13804},{"id":13802,"createdAt":13803},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":13805,"slug":13806,"articleIntro":-1,"category":13807},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[13808],{"metadata":13809,"sys":13812,"fields":13819},{"tags":13810,"concepts":13811},[],[],{"space":13813,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13815,"publishedVersion":414,"revision":62,"contentType":13817,"locale":29},{"sys":13814},{"type":12,"linkType":13,"id":14},{"sys":13816},{"id":21,"type":12,"linkType":22},{"sys":13818},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13820,"metaTitle":424,"metaDescription":425,"mainTitle":13821,"subtitle":443,"heroImage":13836,"ctaButton":466,"ctaLink":467},[423],{"data":13822,"content":13823,"nodeType":74},{},[13824,13830],{"data":13825,"content":13826,"nodeType":78},{},[13827],{"data":13828,"marks":13829,"value":435,"nodeType":82},{},[],{"data":13831,"content":13832,"nodeType":87},{},[13833],{"data":13834,"marks":13835,"value":442,"nodeType":82},{},[],{"metadata":13837,"sys":13840,"fields":13845},{"tags":13838,"concepts":13839},[],[],{"space":13841,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13843,"publishedVersion":62,"revision":44,"locale":29},{"sys":13842},{"type":12,"linkType":13,"id":14},{"sys":13844},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13846},{"url":458,"details":13847,"fileName":464,"contentType":465},{"size":460,"image":13848},{"width":462,"height":463},{"sys":13850,"fields":13853},{"id":13851,"createdAt":13852},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":13854,"slug":13855,"articleIntro":13854,"category":13856},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[13857],{"metadata":13858,"sys":13861,"fields":13868},{"tags":13859,"concepts":13860},[],[],{"space":13862,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13864,"publishedVersion":414,"revision":62,"contentType":13866,"locale":29},{"sys":13863},{"type":12,"linkType":13,"id":14},{"sys":13865},{"id":21,"type":12,"linkType":22},{"sys":13867},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13869,"metaTitle":424,"metaDescription":425,"mainTitle":13870,"subtitle":443,"heroImage":13885,"ctaButton":466,"ctaLink":467},[423],{"data":13871,"content":13872,"nodeType":74},{},[13873,13879],{"data":13874,"content":13875,"nodeType":78},{},[13876],{"data":13877,"marks":13878,"value":435,"nodeType":82},{},[],{"data":13880,"content":13881,"nodeType":87},{},[13882],{"data":13883,"marks":13884,"value":442,"nodeType":82},{},[],{"metadata":13886,"sys":13889,"fields":13894},{"tags":13887,"concepts":13888},[],[],{"space":13890,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13892,"publishedVersion":62,"revision":44,"locale":29},{"sys":13891},{"type":12,"linkType":13,"id":14},{"sys":13893},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13895},{"url":458,"details":13896,"fileName":464,"contentType":465},{"size":460,"image":13897},{"width":462,"height":463},{"sys":13899,"fields":13902},{"id":13900,"createdAt":13901},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13903,"slug":13904,"articleIntro":13903,"category":13905},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13906],{"metadata":13907,"sys":13910,"fields":13917},{"tags":13908,"concepts":13909},[],[],{"space":13911,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13913,"publishedVersion":414,"revision":62,"contentType":13915,"locale":29},{"sys":13912},{"type":12,"linkType":13,"id":14},{"sys":13914},{"id":21,"type":12,"linkType":22},{"sys":13916},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13918,"metaTitle":424,"metaDescription":425,"mainTitle":13919,"subtitle":443,"heroImage":13934,"ctaButton":466,"ctaLink":467},[423],{"data":13920,"content":13921,"nodeType":74},{},[13922,13928],{"data":13923,"content":13924,"nodeType":78},{},[13925],{"data":13926,"marks":13927,"value":435,"nodeType":82},{},[],{"data":13929,"content":13930,"nodeType":87},{},[13931],{"data":13932,"marks":13933,"value":442,"nodeType":82},{},[],{"metadata":13935,"sys":13938,"fields":13943},{"tags":13936,"concepts":13937},[],[],{"space":13939,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13941,"publishedVersion":62,"revision":44,"locale":29},{"sys":13940},{"type":12,"linkType":13,"id":14},{"sys":13942},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13944},{"url":458,"details":13945,"fileName":464,"contentType":465},{"size":460,"image":13946},{"width":462,"height":463},{"sys":13948,"fields":13951},{"id":13949,"createdAt":13950},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":13952,"slug":13953,"articleIntro":13952,"category":13954},"6021 - Matières consommables","compte-6021-matieres-consommables",[13955],{"metadata":13956,"sys":13959,"fields":13966},{"tags":13957,"concepts":13958},[],[],{"space":13960,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":13962,"publishedVersion":414,"revision":62,"contentType":13964,"locale":29},{"sys":13961},{"type":12,"linkType":13,"id":14},{"sys":13963},{"id":21,"type":12,"linkType":22},{"sys":13965},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":13967,"metaTitle":424,"metaDescription":425,"mainTitle":13968,"subtitle":443,"heroImage":13983,"ctaButton":466,"ctaLink":467},[423],{"data":13969,"content":13970,"nodeType":74},{},[13971,13977],{"data":13972,"content":13973,"nodeType":78},{},[13974],{"data":13975,"marks":13976,"value":435,"nodeType":82},{},[],{"data":13978,"content":13979,"nodeType":87},{},[13980],{"data":13981,"marks":13982,"value":442,"nodeType":82},{},[],{"metadata":13984,"sys":13987,"fields":13992},{"tags":13985,"concepts":13986},[],[],{"space":13988,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":13990,"publishedVersion":62,"revision":44,"locale":29},{"sys":13989},{"type":12,"linkType":13,"id":14},{"sys":13991},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":13993},{"url":458,"details":13994,"fileName":464,"contentType":465},{"size":460,"image":13995},{"width":462,"height":463},{"sys":13997,"fields":14000},{"id":13998,"createdAt":13999},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":14001,"slug":14002,"articleIntro":14001,"category":14003},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[14004],{"metadata":14005,"sys":14008,"fields":14015},{"tags":14006,"concepts":14007},[],[],{"space":14009,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14011,"publishedVersion":414,"revision":62,"contentType":14013,"locale":29},{"sys":14010},{"type":12,"linkType":13,"id":14},{"sys":14012},{"id":21,"type":12,"linkType":22},{"sys":14014},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14016,"metaTitle":424,"metaDescription":425,"mainTitle":14017,"subtitle":443,"heroImage":14032,"ctaButton":466,"ctaLink":467},[423],{"data":14018,"content":14019,"nodeType":74},{},[14020,14026],{"data":14021,"content":14022,"nodeType":78},{},[14023],{"data":14024,"marks":14025,"value":435,"nodeType":82},{},[],{"data":14027,"content":14028,"nodeType":87},{},[14029],{"data":14030,"marks":14031,"value":442,"nodeType":82},{},[],{"metadata":14033,"sys":14036,"fields":14041},{"tags":14034,"concepts":14035},[],[],{"space":14037,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14039,"publishedVersion":62,"revision":44,"locale":29},{"sys":14038},{"type":12,"linkType":13,"id":14},{"sys":14040},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14042},{"url":458,"details":14043,"fileName":464,"contentType":465},{"size":460,"image":14044},{"width":462,"height":463},{"sys":14046,"fields":14049},{"id":14047,"createdAt":14048},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14050,"slug":14051,"articleIntro":14050,"category":14052},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14053],{"metadata":14054,"sys":14057,"fields":14064},{"tags":14055,"concepts":14056},[],[],{"space":14058,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14060,"publishedVersion":414,"revision":62,"contentType":14062,"locale":29},{"sys":14059},{"type":12,"linkType":13,"id":14},{"sys":14061},{"id":21,"type":12,"linkType":22},{"sys":14063},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14065,"metaTitle":424,"metaDescription":425,"mainTitle":14066,"subtitle":443,"heroImage":14081,"ctaButton":466,"ctaLink":467},[423],{"data":14067,"content":14068,"nodeType":74},{},[14069,14075],{"data":14070,"content":14071,"nodeType":78},{},[14072],{"data":14073,"marks":14074,"value":435,"nodeType":82},{},[],{"data":14076,"content":14077,"nodeType":87},{},[14078],{"data":14079,"marks":14080,"value":442,"nodeType":82},{},[],{"metadata":14082,"sys":14085,"fields":14090},{"tags":14083,"concepts":14084},[],[],{"space":14086,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14088,"publishedVersion":62,"revision":44,"locale":29},{"sys":14087},{"type":12,"linkType":13,"id":14},{"sys":14089},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14091},{"url":458,"details":14092,"fileName":464,"contentType":465},{"size":460,"image":14093},{"width":462,"height":463},{"sys":14095,"fields":14098},{"id":14096,"createdAt":14097},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":14099,"slug":14100,"articleIntro":14099,"category":14101},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[14102],{"metadata":14103,"sys":14106,"fields":14113},{"tags":14104,"concepts":14105},[],[],{"space":14107,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14109,"publishedVersion":414,"revision":62,"contentType":14111,"locale":29},{"sys":14108},{"type":12,"linkType":13,"id":14},{"sys":14110},{"id":21,"type":12,"linkType":22},{"sys":14112},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14114,"metaTitle":424,"metaDescription":425,"mainTitle":14115,"subtitle":443,"heroImage":14130,"ctaButton":466,"ctaLink":467},[423],{"data":14116,"content":14117,"nodeType":74},{},[14118,14124],{"data":14119,"content":14120,"nodeType":78},{},[14121],{"data":14122,"marks":14123,"value":435,"nodeType":82},{},[],{"data":14125,"content":14126,"nodeType":87},{},[14127],{"data":14128,"marks":14129,"value":442,"nodeType":82},{},[],{"metadata":14131,"sys":14134,"fields":14139},{"tags":14132,"concepts":14133},[],[],{"space":14135,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14137,"publishedVersion":62,"revision":44,"locale":29},{"sys":14136},{"type":12,"linkType":13,"id":14},{"sys":14138},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14140},{"url":458,"details":14141,"fileName":464,"contentType":465},{"size":460,"image":14142},{"width":462,"height":463},{"sys":14144,"fields":14147},{"id":14145,"createdAt":14146},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":14148,"slug":14149,"articleIntro":14148,"category":14150},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[14151],{"metadata":14152,"sys":14155,"fields":14162},{"tags":14153,"concepts":14154},[],[],{"space":14156,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14158,"publishedVersion":414,"revision":62,"contentType":14160,"locale":29},{"sys":14157},{"type":12,"linkType":13,"id":14},{"sys":14159},{"id":21,"type":12,"linkType":22},{"sys":14161},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14163,"metaTitle":424,"metaDescription":425,"mainTitle":14164,"subtitle":443,"heroImage":14179,"ctaButton":466,"ctaLink":467},[423],{"data":14165,"content":14166,"nodeType":74},{},[14167,14173],{"data":14168,"content":14169,"nodeType":78},{},[14170],{"data":14171,"marks":14172,"value":435,"nodeType":82},{},[],{"data":14174,"content":14175,"nodeType":87},{},[14176],{"data":14177,"marks":14178,"value":442,"nodeType":82},{},[],{"metadata":14180,"sys":14183,"fields":14188},{"tags":14181,"concepts":14182},[],[],{"space":14184,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14186,"publishedVersion":62,"revision":44,"locale":29},{"sys":14185},{"type":12,"linkType":13,"id":14},{"sys":14187},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14189},{"url":458,"details":14190,"fileName":464,"contentType":465},{"size":460,"image":14191},{"width":462,"height":463},{"sys":14193,"fields":14196},{"id":14194,"createdAt":14195},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":14197,"slug":14198,"articleIntro":14197,"category":14199},"475 - Comptes d'attente","compte-475-comptes-d-attente",[14200],{"metadata":14201,"sys":14204,"fields":14211},{"tags":14202,"concepts":14203},[],[],{"space":14205,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14207,"publishedVersion":414,"revision":62,"contentType":14209,"locale":29},{"sys":14206},{"type":12,"linkType":13,"id":14},{"sys":14208},{"id":21,"type":12,"linkType":22},{"sys":14210},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14212,"metaTitle":424,"metaDescription":425,"mainTitle":14213,"subtitle":443,"heroImage":14228,"ctaButton":466,"ctaLink":467},[423],{"data":14214,"content":14215,"nodeType":74},{},[14216,14222],{"data":14217,"content":14218,"nodeType":78},{},[14219],{"data":14220,"marks":14221,"value":435,"nodeType":82},{},[],{"data":14223,"content":14224,"nodeType":87},{},[14225],{"data":14226,"marks":14227,"value":442,"nodeType":82},{},[],{"metadata":14229,"sys":14232,"fields":14237},{"tags":14230,"concepts":14231},[],[],{"space":14233,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14235,"publishedVersion":62,"revision":44,"locale":29},{"sys":14234},{"type":12,"linkType":13,"id":14},{"sys":14236},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14238},{"url":458,"details":14239,"fileName":464,"contentType":465},{"size":460,"image":14240},{"width":462,"height":463},{"sys":14242,"fields":14245},{"id":14243,"createdAt":14244},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":14246,"slug":14247,"articleIntro":14246,"category":14248},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[14249],{"metadata":14250,"sys":14253,"fields":14260},{"tags":14251,"concepts":14252},[],[],{"space":14254,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14256,"publishedVersion":414,"revision":62,"contentType":14258,"locale":29},{"sys":14255},{"type":12,"linkType":13,"id":14},{"sys":14257},{"id":21,"type":12,"linkType":22},{"sys":14259},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14261,"metaTitle":424,"metaDescription":425,"mainTitle":14262,"subtitle":443,"heroImage":14277,"ctaButton":466,"ctaLink":467},[423],{"data":14263,"content":14264,"nodeType":74},{},[14265,14271],{"data":14266,"content":14267,"nodeType":78},{},[14268],{"data":14269,"marks":14270,"value":435,"nodeType":82},{},[],{"data":14272,"content":14273,"nodeType":87},{},[14274],{"data":14275,"marks":14276,"value":442,"nodeType":82},{},[],{"metadata":14278,"sys":14281,"fields":14286},{"tags":14279,"concepts":14280},[],[],{"space":14282,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14284,"publishedVersion":62,"revision":44,"locale":29},{"sys":14283},{"type":12,"linkType":13,"id":14},{"sys":14285},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14287},{"url":458,"details":14288,"fileName":464,"contentType":465},{"size":460,"image":14289},{"width":462,"height":463},{"sys":14291,"fields":14294},{"id":14292,"createdAt":14293},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":14295,"slug":14296,"articleIntro":14295,"category":14297},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[14298],{"metadata":14299,"sys":14302,"fields":14309},{"tags":14300,"concepts":14301},[],[],{"space":14303,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14305,"publishedVersion":414,"revision":62,"contentType":14307,"locale":29},{"sys":14304},{"type":12,"linkType":13,"id":14},{"sys":14306},{"id":21,"type":12,"linkType":22},{"sys":14308},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14310,"metaTitle":424,"metaDescription":425,"mainTitle":14311,"subtitle":443,"heroImage":14326,"ctaButton":466,"ctaLink":467},[423],{"data":14312,"content":14313,"nodeType":74},{},[14314,14320],{"data":14315,"content":14316,"nodeType":78},{},[14317],{"data":14318,"marks":14319,"value":435,"nodeType":82},{},[],{"data":14321,"content":14322,"nodeType":87},{},[14323],{"data":14324,"marks":14325,"value":442,"nodeType":82},{},[],{"metadata":14327,"sys":14330,"fields":14335},{"tags":14328,"concepts":14329},[],[],{"space":14331,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14333,"publishedVersion":62,"revision":44,"locale":29},{"sys":14332},{"type":12,"linkType":13,"id":14},{"sys":14334},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14336},{"url":458,"details":14337,"fileName":464,"contentType":465},{"size":460,"image":14338},{"width":462,"height":463},{"sys":14340,"fields":14343},{"id":14341,"createdAt":14342},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":14344,"slug":14345,"articleIntro":14344,"category":14346},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[14347],{"metadata":14348,"sys":14351,"fields":14358},{"tags":14349,"concepts":14350},[],[],{"space":14352,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14354,"publishedVersion":414,"revision":62,"contentType":14356,"locale":29},{"sys":14353},{"type":12,"linkType":13,"id":14},{"sys":14355},{"id":21,"type":12,"linkType":22},{"sys":14357},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14359,"metaTitle":424,"metaDescription":425,"mainTitle":14360,"subtitle":443,"heroImage":14375,"ctaButton":466,"ctaLink":467},[423],{"data":14361,"content":14362,"nodeType":74},{},[14363,14369],{"data":14364,"content":14365,"nodeType":78},{},[14366],{"data":14367,"marks":14368,"value":435,"nodeType":82},{},[],{"data":14370,"content":14371,"nodeType":87},{},[14372],{"data":14373,"marks":14374,"value":442,"nodeType":82},{},[],{"metadata":14376,"sys":14379,"fields":14384},{"tags":14377,"concepts":14378},[],[],{"space":14380,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14382,"publishedVersion":62,"revision":44,"locale":29},{"sys":14381},{"type":12,"linkType":13,"id":14},{"sys":14383},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14385},{"url":458,"details":14386,"fileName":464,"contentType":465},{"size":460,"image":14387},{"width":462,"height":463},{"sys":14389,"fields":14392},{"id":14390,"createdAt":14391},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":14393,"slug":14394,"articleIntro":14395,"category":14396},"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",[14397],{"metadata":14398,"sys":14401,"fields":14408},{"tags":14399,"concepts":14400},[],[],{"space":14402,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14404,"publishedVersion":414,"revision":62,"contentType":14406,"locale":29},{"sys":14403},{"type":12,"linkType":13,"id":14},{"sys":14405},{"id":21,"type":12,"linkType":22},{"sys":14407},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14409,"metaTitle":424,"metaDescription":425,"mainTitle":14410,"subtitle":443,"heroImage":14425,"ctaButton":466,"ctaLink":467},[423],{"data":14411,"content":14412,"nodeType":74},{},[14413,14419],{"data":14414,"content":14415,"nodeType":78},{},[14416],{"data":14417,"marks":14418,"value":435,"nodeType":82},{},[],{"data":14420,"content":14421,"nodeType":87},{},[14422],{"data":14423,"marks":14424,"value":442,"nodeType":82},{},[],{"metadata":14426,"sys":14429,"fields":14434},{"tags":14427,"concepts":14428},[],[],{"space":14430,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14432,"publishedVersion":62,"revision":44,"locale":29},{"sys":14431},{"type":12,"linkType":13,"id":14},{"sys":14433},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14435},{"url":458,"details":14436,"fileName":464,"contentType":465},{"size":460,"image":14437},{"width":462,"height":463},{"sys":14439,"fields":14442},{"id":14440,"createdAt":14441},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":14443,"slug":14444,"articleIntro":14443,"category":14445},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[14446],{"metadata":14447,"sys":14450,"fields":14457},{"tags":14448,"concepts":14449},[],[],{"space":14451,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14453,"publishedVersion":414,"revision":62,"contentType":14455,"locale":29},{"sys":14452},{"type":12,"linkType":13,"id":14},{"sys":14454},{"id":21,"type":12,"linkType":22},{"sys":14456},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14458,"metaTitle":424,"metaDescription":425,"mainTitle":14459,"subtitle":443,"heroImage":14474,"ctaButton":466,"ctaLink":467},[423],{"data":14460,"content":14461,"nodeType":74},{},[14462,14468],{"data":14463,"content":14464,"nodeType":78},{},[14465],{"data":14466,"marks":14467,"value":435,"nodeType":82},{},[],{"data":14469,"content":14470,"nodeType":87},{},[14471],{"data":14472,"marks":14473,"value":442,"nodeType":82},{},[],{"metadata":14475,"sys":14478,"fields":14483},{"tags":14476,"concepts":14477},[],[],{"space":14479,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14481,"publishedVersion":62,"revision":44,"locale":29},{"sys":14480},{"type":12,"linkType":13,"id":14},{"sys":14482},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14484},{"url":458,"details":14485,"fileName":464,"contentType":465},{"size":460,"image":14486},{"width":462,"height":463},{"sys":14488,"fields":14491},{"id":14489,"createdAt":14490},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":14492,"slug":14493,"articleIntro":14492,"category":14494},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[14495],{"metadata":14496,"sys":14499,"fields":14506},{"tags":14497,"concepts":14498},[],[],{"space":14500,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14502,"publishedVersion":414,"revision":62,"contentType":14504,"locale":29},{"sys":14501},{"type":12,"linkType":13,"id":14},{"sys":14503},{"id":21,"type":12,"linkType":22},{"sys":14505},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14507,"metaTitle":424,"metaDescription":425,"mainTitle":14508,"subtitle":443,"heroImage":14523,"ctaButton":466,"ctaLink":467},[423],{"data":14509,"content":14510,"nodeType":74},{},[14511,14517],{"data":14512,"content":14513,"nodeType":78},{},[14514],{"data":14515,"marks":14516,"value":435,"nodeType":82},{},[],{"data":14518,"content":14519,"nodeType":87},{},[14520],{"data":14521,"marks":14522,"value":442,"nodeType":82},{},[],{"metadata":14524,"sys":14527,"fields":14532},{"tags":14525,"concepts":14526},[],[],{"space":14528,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14530,"publishedVersion":62,"revision":44,"locale":29},{"sys":14529},{"type":12,"linkType":13,"id":14},{"sys":14531},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14533},{"url":458,"details":14534,"fileName":464,"contentType":465},{"size":460,"image":14535},{"width":462,"height":463},{"sys":14537,"fields":14540},{"id":14538,"createdAt":14539},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":14541,"slug":14542,"articleIntro":14541,"category":14543},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[14544],{"metadata":14545,"sys":14548,"fields":14555},{"tags":14546,"concepts":14547},[],[],{"space":14549,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14551,"publishedVersion":414,"revision":62,"contentType":14553,"locale":29},{"sys":14550},{"type":12,"linkType":13,"id":14},{"sys":14552},{"id":21,"type":12,"linkType":22},{"sys":14554},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14556,"metaTitle":424,"metaDescription":425,"mainTitle":14557,"subtitle":443,"heroImage":14572,"ctaButton":466,"ctaLink":467},[423],{"data":14558,"content":14559,"nodeType":74},{},[14560,14566],{"data":14561,"content":14562,"nodeType":78},{},[14563],{"data":14564,"marks":14565,"value":435,"nodeType":82},{},[],{"data":14567,"content":14568,"nodeType":87},{},[14569],{"data":14570,"marks":14571,"value":442,"nodeType":82},{},[],{"metadata":14573,"sys":14576,"fields":14581},{"tags":14574,"concepts":14575},[],[],{"space":14577,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14579,"publishedVersion":62,"revision":44,"locale":29},{"sys":14578},{"type":12,"linkType":13,"id":14},{"sys":14580},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14582},{"url":458,"details":14583,"fileName":464,"contentType":465},{"size":460,"image":14584},{"width":462,"height":463},{"sys":14586,"fields":14589},{"id":14587,"createdAt":14588},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":14590,"slug":14591,"articleIntro":14590,"category":14592},"2768 - Intérêts courus","compte-2768-interets-courus",[14593],{"metadata":14594,"sys":14597,"fields":14604},{"tags":14595,"concepts":14596},[],[],{"space":14598,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14600,"publishedVersion":414,"revision":62,"contentType":14602,"locale":29},{"sys":14599},{"type":12,"linkType":13,"id":14},{"sys":14601},{"id":21,"type":12,"linkType":22},{"sys":14603},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14605,"metaTitle":424,"metaDescription":425,"mainTitle":14606,"subtitle":443,"heroImage":14621,"ctaButton":466,"ctaLink":467},[423],{"data":14607,"content":14608,"nodeType":74},{},[14609,14615],{"data":14610,"content":14611,"nodeType":78},{},[14612],{"data":14613,"marks":14614,"value":435,"nodeType":82},{},[],{"data":14616,"content":14617,"nodeType":87},{},[14618],{"data":14619,"marks":14620,"value":442,"nodeType":82},{},[],{"metadata":14622,"sys":14625,"fields":14630},{"tags":14623,"concepts":14624},[],[],{"space":14626,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14628,"publishedVersion":62,"revision":44,"locale":29},{"sys":14627},{"type":12,"linkType":13,"id":14},{"sys":14629},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14631},{"url":458,"details":14632,"fileName":464,"contentType":465},{"size":460,"image":14633},{"width":462,"height":463},{"sys":14635,"fields":14638},{"id":14636,"createdAt":14637},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":14639,"slug":14640,"articleIntro":14639,"category":14641},"2748 - Autres prêts","compte-2748-autres-prets",[14642],{"metadata":14643,"sys":14646,"fields":14653},{"tags":14644,"concepts":14645},[],[],{"space":14647,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14649,"publishedVersion":414,"revision":62,"contentType":14651,"locale":29},{"sys":14648},{"type":12,"linkType":13,"id":14},{"sys":14650},{"id":21,"type":12,"linkType":22},{"sys":14652},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14654,"metaTitle":424,"metaDescription":425,"mainTitle":14655,"subtitle":443,"heroImage":14670,"ctaButton":466,"ctaLink":467},[423],{"data":14656,"content":14657,"nodeType":74},{},[14658,14664],{"data":14659,"content":14660,"nodeType":78},{},[14661],{"data":14662,"marks":14663,"value":435,"nodeType":82},{},[],{"data":14665,"content":14666,"nodeType":87},{},[14667],{"data":14668,"marks":14669,"value":442,"nodeType":82},{},[],{"metadata":14671,"sys":14674,"fields":14679},{"tags":14672,"concepts":14673},[],[],{"space":14675,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14677,"publishedVersion":62,"revision":44,"locale":29},{"sys":14676},{"type":12,"linkType":13,"id":14},{"sys":14678},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14680},{"url":458,"details":14681,"fileName":464,"contentType":465},{"size":460,"image":14682},{"width":462,"height":463},{"sys":14684,"fields":14687},{"id":14685,"createdAt":14686},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":14688,"slug":14689,"articleIntro":-1,"category":14690},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[14691],{"metadata":14692,"sys":14695,"fields":14702},{"tags":14693,"concepts":14694},[],[],{"space":14696,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14698,"publishedVersion":414,"revision":62,"contentType":14700,"locale":29},{"sys":14697},{"type":12,"linkType":13,"id":14},{"sys":14699},{"id":21,"type":12,"linkType":22},{"sys":14701},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14703,"metaTitle":424,"metaDescription":425,"mainTitle":14704,"subtitle":443,"heroImage":14719,"ctaButton":466,"ctaLink":467},[423],{"data":14705,"content":14706,"nodeType":74},{},[14707,14713],{"data":14708,"content":14709,"nodeType":78},{},[14710],{"data":14711,"marks":14712,"value":435,"nodeType":82},{},[],{"data":14714,"content":14715,"nodeType":87},{},[14716],{"data":14717,"marks":14718,"value":442,"nodeType":82},{},[],{"metadata":14720,"sys":14723,"fields":14728},{"tags":14721,"concepts":14722},[],[],{"space":14724,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14726,"publishedVersion":62,"revision":44,"locale":29},{"sys":14725},{"type":12,"linkType":13,"id":14},{"sys":14727},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14729},{"url":458,"details":14730,"fileName":464,"contentType":465},{"size":460,"image":14731},{"width":462,"height":463},{"sys":14733,"fields":14736},{"id":14734,"createdAt":14735},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":14737,"slug":14738,"articleIntro":14737,"category":14739},"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",[14740],{"metadata":14741,"sys":14744,"fields":14751},{"tags":14742,"concepts":14743},[],[],{"space":14745,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14747,"publishedVersion":414,"revision":62,"contentType":14749,"locale":29},{"sys":14746},{"type":12,"linkType":13,"id":14},{"sys":14748},{"id":21,"type":12,"linkType":22},{"sys":14750},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14752,"metaTitle":424,"metaDescription":425,"mainTitle":14753,"subtitle":443,"heroImage":14768,"ctaButton":466,"ctaLink":467},[423],{"data":14754,"content":14755,"nodeType":74},{},[14756,14762],{"data":14757,"content":14758,"nodeType":78},{},[14759],{"data":14760,"marks":14761,"value":435,"nodeType":82},{},[],{"data":14763,"content":14764,"nodeType":87},{},[14765],{"data":14766,"marks":14767,"value":442,"nodeType":82},{},[],{"metadata":14769,"sys":14772,"fields":14777},{"tags":14770,"concepts":14771},[],[],{"space":14773,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14775,"publishedVersion":62,"revision":44,"locale":29},{"sys":14774},{"type":12,"linkType":13,"id":14},{"sys":14776},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14778},{"url":458,"details":14779,"fileName":464,"contentType":465},{"size":460,"image":14780},{"width":462,"height":463},{"sys":14782,"fields":14785},{"id":14783,"createdAt":14784},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":14786,"slug":14787,"articleIntro":14786,"category":14788},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[14789],{"metadata":14790,"sys":14793,"fields":14800},{"tags":14791,"concepts":14792},[],[],{"space":14794,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14796,"publishedVersion":414,"revision":62,"contentType":14798,"locale":29},{"sys":14795},{"type":12,"linkType":13,"id":14},{"sys":14797},{"id":21,"type":12,"linkType":22},{"sys":14799},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14801,"metaTitle":424,"metaDescription":425,"mainTitle":14802,"subtitle":443,"heroImage":14817,"ctaButton":466,"ctaLink":467},[423],{"data":14803,"content":14804,"nodeType":74},{},[14805,14811],{"data":14806,"content":14807,"nodeType":78},{},[14808],{"data":14809,"marks":14810,"value":435,"nodeType":82},{},[],{"data":14812,"content":14813,"nodeType":87},{},[14814],{"data":14815,"marks":14816,"value":442,"nodeType":82},{},[],{"metadata":14818,"sys":14821,"fields":14826},{"tags":14819,"concepts":14820},[],[],{"space":14822,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14824,"publishedVersion":62,"revision":44,"locale":29},{"sys":14823},{"type":12,"linkType":13,"id":14},{"sys":14825},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14827},{"url":458,"details":14828,"fileName":464,"contentType":465},{"size":460,"image":14829},{"width":462,"height":463},{"sys":14831,"fields":14834},{"id":14832,"createdAt":14833},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":14835,"slug":14836,"articleIntro":14835,"category":14837},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[14838],{"metadata":14839,"sys":14842,"fields":14849},{"tags":14840,"concepts":14841},[],[],{"space":14843,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14845,"publishedVersion":414,"revision":62,"contentType":14847,"locale":29},{"sys":14844},{"type":12,"linkType":13,"id":14},{"sys":14846},{"id":21,"type":12,"linkType":22},{"sys":14848},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14850,"metaTitle":424,"metaDescription":425,"mainTitle":14851,"subtitle":443,"heroImage":14866,"ctaButton":466,"ctaLink":467},[423],{"data":14852,"content":14853,"nodeType":74},{},[14854,14860],{"data":14855,"content":14856,"nodeType":78},{},[14857],{"data":14858,"marks":14859,"value":435,"nodeType":82},{},[],{"data":14861,"content":14862,"nodeType":87},{},[14863],{"data":14864,"marks":14865,"value":442,"nodeType":82},{},[],{"metadata":14867,"sys":14870,"fields":14875},{"tags":14868,"concepts":14869},[],[],{"space":14871,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14873,"publishedVersion":62,"revision":44,"locale":29},{"sys":14872},{"type":12,"linkType":13,"id":14},{"sys":14874},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14876},{"url":458,"details":14877,"fileName":464,"contentType":465},{"size":460,"image":14878},{"width":462,"height":463},{"sys":14880,"fields":14883},{"id":14881,"createdAt":14882},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":14884,"slug":14885,"articleIntro":14884,"category":14886},"Compte 106 - Réserves","compte-106-reserves",[14887],{"metadata":14888,"sys":14891,"fields":14898},{"tags":14889,"concepts":14890},[],[],{"space":14892,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14894,"publishedVersion":414,"revision":62,"contentType":14896,"locale":29},{"sys":14893},{"type":12,"linkType":13,"id":14},{"sys":14895},{"id":21,"type":12,"linkType":22},{"sys":14897},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14899,"metaTitle":424,"metaDescription":425,"mainTitle":14900,"subtitle":443,"heroImage":14915,"ctaButton":466,"ctaLink":467},[423],{"data":14901,"content":14902,"nodeType":74},{},[14903,14909],{"data":14904,"content":14905,"nodeType":78},{},[14906],{"data":14907,"marks":14908,"value":435,"nodeType":82},{},[],{"data":14910,"content":14911,"nodeType":87},{},[14912],{"data":14913,"marks":14914,"value":442,"nodeType":82},{},[],{"metadata":14916,"sys":14919,"fields":14924},{"tags":14917,"concepts":14918},[],[],{"space":14920,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14922,"publishedVersion":62,"revision":44,"locale":29},{"sys":14921},{"type":12,"linkType":13,"id":14},{"sys":14923},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14925},{"url":458,"details":14926,"fileName":464,"contentType":465},{"size":460,"image":14927},{"width":462,"height":463},{"sys":14929,"fields":14932},{"id":14930,"createdAt":14931},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":14933,"slug":14934,"articleIntro":-1,"category":14935},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[14936],{"metadata":14937,"sys":14940,"fields":14947},{"tags":14938,"concepts":14939},[],[],{"space":14941,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14943,"publishedVersion":414,"revision":62,"contentType":14945,"locale":29},{"sys":14942},{"type":12,"linkType":13,"id":14},{"sys":14944},{"id":21,"type":12,"linkType":22},{"sys":14946},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14948,"metaTitle":424,"metaDescription":425,"mainTitle":14949,"subtitle":443,"heroImage":14964,"ctaButton":466,"ctaLink":467},[423],{"data":14950,"content":14951,"nodeType":74},{},[14952,14958],{"data":14953,"content":14954,"nodeType":78},{},[14955],{"data":14956,"marks":14957,"value":435,"nodeType":82},{},[],{"data":14959,"content":14960,"nodeType":87},{},[14961],{"data":14962,"marks":14963,"value":442,"nodeType":82},{},[],{"metadata":14965,"sys":14968,"fields":14973},{"tags":14966,"concepts":14967},[],[],{"space":14969,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":14971,"publishedVersion":62,"revision":44,"locale":29},{"sys":14970},{"type":12,"linkType":13,"id":14},{"sys":14972},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":14974},{"url":458,"details":14975,"fileName":464,"contentType":465},{"size":460,"image":14976},{"width":462,"height":463},{"sys":14978,"fields":14981},{"id":14979,"createdAt":14980},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":14982,"slug":14983,"articleIntro":14982,"category":14984},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[14985],{"metadata":14986,"sys":14989,"fields":14996},{"tags":14987,"concepts":14988},[],[],{"space":14990,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":14992,"publishedVersion":414,"revision":62,"contentType":14994,"locale":29},{"sys":14991},{"type":12,"linkType":13,"id":14},{"sys":14993},{"id":21,"type":12,"linkType":22},{"sys":14995},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":14997,"metaTitle":424,"metaDescription":425,"mainTitle":14998,"subtitle":443,"heroImage":15013,"ctaButton":466,"ctaLink":467},[423],{"data":14999,"content":15000,"nodeType":74},{},[15001,15007],{"data":15002,"content":15003,"nodeType":78},{},[15004],{"data":15005,"marks":15006,"value":435,"nodeType":82},{},[],{"data":15008,"content":15009,"nodeType":87},{},[15010],{"data":15011,"marks":15012,"value":442,"nodeType":82},{},[],{"metadata":15014,"sys":15017,"fields":15022},{"tags":15015,"concepts":15016},[],[],{"space":15018,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15020,"publishedVersion":62,"revision":44,"locale":29},{"sys":15019},{"type":12,"linkType":13,"id":14},{"sys":15021},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15023},{"url":458,"details":15024,"fileName":464,"contentType":465},{"size":460,"image":15025},{"width":462,"height":463},{"sys":15027,"fields":15030},{"id":15028,"createdAt":15029},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":15031,"slug":15032,"articleIntro":15031,"category":15033},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[15034],{"metadata":15035,"sys":15038,"fields":15045},{"tags":15036,"concepts":15037},[],[],{"space":15039,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15041,"publishedVersion":414,"revision":62,"contentType":15043,"locale":29},{"sys":15040},{"type":12,"linkType":13,"id":14},{"sys":15042},{"id":21,"type":12,"linkType":22},{"sys":15044},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15046,"metaTitle":424,"metaDescription":425,"mainTitle":15047,"subtitle":443,"heroImage":15062,"ctaButton":466,"ctaLink":467},[423],{"data":15048,"content":15049,"nodeType":74},{},[15050,15056],{"data":15051,"content":15052,"nodeType":78},{},[15053],{"data":15054,"marks":15055,"value":435,"nodeType":82},{},[],{"data":15057,"content":15058,"nodeType":87},{},[15059],{"data":15060,"marks":15061,"value":442,"nodeType":82},{},[],{"metadata":15063,"sys":15066,"fields":15071},{"tags":15064,"concepts":15065},[],[],{"space":15067,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15069,"publishedVersion":62,"revision":44,"locale":29},{"sys":15068},{"type":12,"linkType":13,"id":14},{"sys":15070},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15072},{"url":458,"details":15073,"fileName":464,"contentType":465},{"size":460,"image":15074},{"width":462,"height":463},{"sys":15076,"fields":15079},{"id":15077,"createdAt":15078},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":15080,"slug":15081,"articleIntro":15080,"category":15082},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[15083],{"metadata":15084,"sys":15087,"fields":15094},{"tags":15085,"concepts":15086},[],[],{"space":15088,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15090,"publishedVersion":414,"revision":62,"contentType":15092,"locale":29},{"sys":15089},{"type":12,"linkType":13,"id":14},{"sys":15091},{"id":21,"type":12,"linkType":22},{"sys":15093},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15095,"metaTitle":424,"metaDescription":425,"mainTitle":15096,"subtitle":443,"heroImage":15111,"ctaButton":466,"ctaLink":467},[423],{"data":15097,"content":15098,"nodeType":74},{},[15099,15105],{"data":15100,"content":15101,"nodeType":78},{},[15102],{"data":15103,"marks":15104,"value":435,"nodeType":82},{},[],{"data":15106,"content":15107,"nodeType":87},{},[15108],{"data":15109,"marks":15110,"value":442,"nodeType":82},{},[],{"metadata":15112,"sys":15115,"fields":15120},{"tags":15113,"concepts":15114},[],[],{"space":15116,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15118,"publishedVersion":62,"revision":44,"locale":29},{"sys":15117},{"type":12,"linkType":13,"id":14},{"sys":15119},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15121},{"url":458,"details":15122,"fileName":464,"contentType":465},{"size":460,"image":15123},{"width":462,"height":463},{"sys":15125,"fields":15128},{"id":15126,"createdAt":15127},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":15129,"slug":15130,"articleIntro":15129,"category":15131},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[15132],{"metadata":15133,"sys":15136,"fields":15143},{"tags":15134,"concepts":15135},[],[],{"space":15137,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15139,"publishedVersion":414,"revision":62,"contentType":15141,"locale":29},{"sys":15138},{"type":12,"linkType":13,"id":14},{"sys":15140},{"id":21,"type":12,"linkType":22},{"sys":15142},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15144,"metaTitle":424,"metaDescription":425,"mainTitle":15145,"subtitle":443,"heroImage":15160,"ctaButton":466,"ctaLink":467},[423],{"data":15146,"content":15147,"nodeType":74},{},[15148,15154],{"data":15149,"content":15150,"nodeType":78},{},[15151],{"data":15152,"marks":15153,"value":435,"nodeType":82},{},[],{"data":15155,"content":15156,"nodeType":87},{},[15157],{"data":15158,"marks":15159,"value":442,"nodeType":82},{},[],{"metadata":15161,"sys":15164,"fields":15169},{"tags":15162,"concepts":15163},[],[],{"space":15165,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15167,"publishedVersion":62,"revision":44,"locale":29},{"sys":15166},{"type":12,"linkType":13,"id":14},{"sys":15168},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15170},{"url":458,"details":15171,"fileName":464,"contentType":465},{"size":460,"image":15172},{"width":462,"height":463},{"sys":15174,"fields":15177},{"id":15175,"createdAt":15176},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":15178,"slug":15179,"articleIntro":15178,"category":15180},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[15181],{"metadata":15182,"sys":15185,"fields":15192},{"tags":15183,"concepts":15184},[],[],{"space":15186,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15188,"publishedVersion":414,"revision":62,"contentType":15190,"locale":29},{"sys":15187},{"type":12,"linkType":13,"id":14},{"sys":15189},{"id":21,"type":12,"linkType":22},{"sys":15191},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15193,"metaTitle":424,"metaDescription":425,"mainTitle":15194,"subtitle":443,"heroImage":15209,"ctaButton":466,"ctaLink":467},[423],{"data":15195,"content":15196,"nodeType":74},{},[15197,15203],{"data":15198,"content":15199,"nodeType":78},{},[15200],{"data":15201,"marks":15202,"value":435,"nodeType":82},{},[],{"data":15204,"content":15205,"nodeType":87},{},[15206],{"data":15207,"marks":15208,"value":442,"nodeType":82},{},[],{"metadata":15210,"sys":15213,"fields":15218},{"tags":15211,"concepts":15212},[],[],{"space":15214,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15216,"publishedVersion":62,"revision":44,"locale":29},{"sys":15215},{"type":12,"linkType":13,"id":14},{"sys":15217},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15219},{"url":458,"details":15220,"fileName":464,"contentType":465},{"size":460,"image":15221},{"width":462,"height":463},{"sys":15223,"fields":15226},{"id":15224,"createdAt":15225},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":15227,"slug":15228,"articleIntro":15227,"category":15229},"426 - Personnel - Dépôts","compte-426-personnel-depots",[15230],{"metadata":15231,"sys":15234,"fields":15241},{"tags":15232,"concepts":15233},[],[],{"space":15235,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15237,"publishedVersion":414,"revision":62,"contentType":15239,"locale":29},{"sys":15236},{"type":12,"linkType":13,"id":14},{"sys":15238},{"id":21,"type":12,"linkType":22},{"sys":15240},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15242,"metaTitle":424,"metaDescription":425,"mainTitle":15243,"subtitle":443,"heroImage":15258,"ctaButton":466,"ctaLink":467},[423],{"data":15244,"content":15245,"nodeType":74},{},[15246,15252],{"data":15247,"content":15248,"nodeType":78},{},[15249],{"data":15250,"marks":15251,"value":435,"nodeType":82},{},[],{"data":15253,"content":15254,"nodeType":87},{},[15255],{"data":15256,"marks":15257,"value":442,"nodeType":82},{},[],{"metadata":15259,"sys":15262,"fields":15267},{"tags":15260,"concepts":15261},[],[],{"space":15263,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15265,"publishedVersion":62,"revision":44,"locale":29},{"sys":15264},{"type":12,"linkType":13,"id":14},{"sys":15266},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15268},{"url":458,"details":15269,"fileName":464,"contentType":465},{"size":460,"image":15270},{"width":462,"height":463},{"sys":15272,"fields":15275},{"id":15273,"createdAt":15274},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":15276,"slug":15277,"articleIntro":15276,"category":15278},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[15279],{"metadata":15280,"sys":15283,"fields":15290},{"tags":15281,"concepts":15282},[],[],{"space":15284,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15286,"publishedVersion":414,"revision":62,"contentType":15288,"locale":29},{"sys":15285},{"type":12,"linkType":13,"id":14},{"sys":15287},{"id":21,"type":12,"linkType":22},{"sys":15289},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15291,"metaTitle":424,"metaDescription":425,"mainTitle":15292,"subtitle":443,"heroImage":15307,"ctaButton":466,"ctaLink":467},[423],{"data":15293,"content":15294,"nodeType":74},{},[15295,15301],{"data":15296,"content":15297,"nodeType":78},{},[15298],{"data":15299,"marks":15300,"value":435,"nodeType":82},{},[],{"data":15302,"content":15303,"nodeType":87},{},[15304],{"data":15305,"marks":15306,"value":442,"nodeType":82},{},[],{"metadata":15308,"sys":15311,"fields":15316},{"tags":15309,"concepts":15310},[],[],{"space":15312,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15314,"publishedVersion":62,"revision":44,"locale":29},{"sys":15313},{"type":12,"linkType":13,"id":14},{"sys":15315},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15317},{"url":458,"details":15318,"fileName":464,"contentType":465},{"size":460,"image":15319},{"width":462,"height":463},{"sys":15321,"fields":15324},{"id":15322,"createdAt":15323},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":15325,"slug":15326,"articleIntro":-1,"category":15327},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[15328],{"metadata":15329,"sys":15332,"fields":15339},{"tags":15330,"concepts":15331},[],[],{"space":15333,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15335,"publishedVersion":414,"revision":62,"contentType":15337,"locale":29},{"sys":15334},{"type":12,"linkType":13,"id":14},{"sys":15336},{"id":21,"type":12,"linkType":22},{"sys":15338},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15340,"metaTitle":424,"metaDescription":425,"mainTitle":15341,"subtitle":443,"heroImage":15356,"ctaButton":466,"ctaLink":467},[423],{"data":15342,"content":15343,"nodeType":74},{},[15344,15350],{"data":15345,"content":15346,"nodeType":78},{},[15347],{"data":15348,"marks":15349,"value":435,"nodeType":82},{},[],{"data":15351,"content":15352,"nodeType":87},{},[15353],{"data":15354,"marks":15355,"value":442,"nodeType":82},{},[],{"metadata":15357,"sys":15360,"fields":15365},{"tags":15358,"concepts":15359},[],[],{"space":15361,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15363,"publishedVersion":62,"revision":44,"locale":29},{"sys":15362},{"type":12,"linkType":13,"id":14},{"sys":15364},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15366},{"url":458,"details":15367,"fileName":464,"contentType":465},{"size":460,"image":15368},{"width":462,"height":463},{"sys":15370,"fields":15373},{"id":15371,"createdAt":15372},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15374,"slug":15375,"articleIntro":15374,"category":15376},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15377],{"metadata":15378,"sys":15381,"fields":15388},{"tags":15379,"concepts":15380},[],[],{"space":15382,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15384,"publishedVersion":414,"revision":62,"contentType":15386,"locale":29},{"sys":15383},{"type":12,"linkType":13,"id":14},{"sys":15385},{"id":21,"type":12,"linkType":22},{"sys":15387},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15389,"metaTitle":424,"metaDescription":425,"mainTitle":15390,"subtitle":443,"heroImage":15405,"ctaButton":466,"ctaLink":467},[423],{"data":15391,"content":15392,"nodeType":74},{},[15393,15399],{"data":15394,"content":15395,"nodeType":78},{},[15396],{"data":15397,"marks":15398,"value":435,"nodeType":82},{},[],{"data":15400,"content":15401,"nodeType":87},{},[15402],{"data":15403,"marks":15404,"value":442,"nodeType":82},{},[],{"metadata":15406,"sys":15409,"fields":15414},{"tags":15407,"concepts":15408},[],[],{"space":15410,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15412,"publishedVersion":62,"revision":44,"locale":29},{"sys":15411},{"type":12,"linkType":13,"id":14},{"sys":15413},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15415},{"url":458,"details":15416,"fileName":464,"contentType":465},{"size":460,"image":15417},{"width":462,"height":463},{"sys":15419,"fields":15422},{"id":15420,"createdAt":15421},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":15423,"slug":15424,"articleIntro":-1,"category":15425},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[15426],{"metadata":15427,"sys":15430,"fields":15437},{"tags":15428,"concepts":15429},[],[],{"space":15431,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15433,"publishedVersion":414,"revision":62,"contentType":15435,"locale":29},{"sys":15432},{"type":12,"linkType":13,"id":14},{"sys":15434},{"id":21,"type":12,"linkType":22},{"sys":15436},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15438,"metaTitle":424,"metaDescription":425,"mainTitle":15439,"subtitle":443,"heroImage":15454,"ctaButton":466,"ctaLink":467},[423],{"data":15440,"content":15441,"nodeType":74},{},[15442,15448],{"data":15443,"content":15444,"nodeType":78},{},[15445],{"data":15446,"marks":15447,"value":435,"nodeType":82},{},[],{"data":15449,"content":15450,"nodeType":87},{},[15451],{"data":15452,"marks":15453,"value":442,"nodeType":82},{},[],{"metadata":15455,"sys":15458,"fields":15463},{"tags":15456,"concepts":15457},[],[],{"space":15459,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15461,"publishedVersion":62,"revision":44,"locale":29},{"sys":15460},{"type":12,"linkType":13,"id":14},{"sys":15462},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15464},{"url":458,"details":15465,"fileName":464,"contentType":465},{"size":460,"image":15466},{"width":462,"height":463},{"sys":15468,"fields":15471},{"id":15469,"createdAt":15470},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":15472,"slug":15473,"articleIntro":15472,"category":15474},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[15475],{"metadata":15476,"sys":15479,"fields":15486},{"tags":15477,"concepts":15478},[],[],{"space":15480,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15482,"publishedVersion":414,"revision":62,"contentType":15484,"locale":29},{"sys":15481},{"type":12,"linkType":13,"id":14},{"sys":15483},{"id":21,"type":12,"linkType":22},{"sys":15485},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15487,"metaTitle":424,"metaDescription":425,"mainTitle":15488,"subtitle":443,"heroImage":15503,"ctaButton":466,"ctaLink":467},[423],{"data":15489,"content":15490,"nodeType":74},{},[15491,15497],{"data":15492,"content":15493,"nodeType":78},{},[15494],{"data":15495,"marks":15496,"value":435,"nodeType":82},{},[],{"data":15498,"content":15499,"nodeType":87},{},[15500],{"data":15501,"marks":15502,"value":442,"nodeType":82},{},[],{"metadata":15504,"sys":15507,"fields":15512},{"tags":15505,"concepts":15506},[],[],{"space":15508,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15510,"publishedVersion":62,"revision":44,"locale":29},{"sys":15509},{"type":12,"linkType":13,"id":14},{"sys":15511},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15513},{"url":458,"details":15514,"fileName":464,"contentType":465},{"size":460,"image":15515},{"width":462,"height":463},{"sys":15517,"fields":15520},{"id":15518,"createdAt":15519},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":15521,"slug":15522,"articleIntro":-1,"category":15523},"Compte 518 - Intérêts courus","compte-518-interets-courus",[15524],{"metadata":15525,"sys":15528,"fields":15535},{"tags":15526,"concepts":15527},[],[],{"space":15529,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15531,"publishedVersion":414,"revision":62,"contentType":15533,"locale":29},{"sys":15530},{"type":12,"linkType":13,"id":14},{"sys":15532},{"id":21,"type":12,"linkType":22},{"sys":15534},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15536,"metaTitle":424,"metaDescription":425,"mainTitle":15537,"subtitle":443,"heroImage":15552,"ctaButton":466,"ctaLink":467},[423],{"data":15538,"content":15539,"nodeType":74},{},[15540,15546],{"data":15541,"content":15542,"nodeType":78},{},[15543],{"data":15544,"marks":15545,"value":435,"nodeType":82},{},[],{"data":15547,"content":15548,"nodeType":87},{},[15549],{"data":15550,"marks":15551,"value":442,"nodeType":82},{},[],{"metadata":15553,"sys":15556,"fields":15561},{"tags":15554,"concepts":15555},[],[],{"space":15557,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15559,"publishedVersion":62,"revision":44,"locale":29},{"sys":15558},{"type":12,"linkType":13,"id":14},{"sys":15560},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15562},{"url":458,"details":15563,"fileName":464,"contentType":465},{"size":460,"image":15564},{"width":462,"height":463},{"sys":15566,"fields":15569},{"id":15567,"createdAt":15568},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":15570,"slug":15571,"articleIntro":15570,"category":15572},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[15573],{"metadata":15574,"sys":15577,"fields":15584},{"tags":15575,"concepts":15576},[],[],{"space":15578,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15580,"publishedVersion":414,"revision":62,"contentType":15582,"locale":29},{"sys":15579},{"type":12,"linkType":13,"id":14},{"sys":15581},{"id":21,"type":12,"linkType":22},{"sys":15583},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15585,"metaTitle":424,"metaDescription":425,"mainTitle":15586,"subtitle":443,"heroImage":15601,"ctaButton":466,"ctaLink":467},[423],{"data":15587,"content":15588,"nodeType":74},{},[15589,15595],{"data":15590,"content":15591,"nodeType":78},{},[15592],{"data":15593,"marks":15594,"value":435,"nodeType":82},{},[],{"data":15596,"content":15597,"nodeType":87},{},[15598],{"data":15599,"marks":15600,"value":442,"nodeType":82},{},[],{"metadata":15602,"sys":15605,"fields":15610},{"tags":15603,"concepts":15604},[],[],{"space":15606,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15608,"publishedVersion":62,"revision":44,"locale":29},{"sys":15607},{"type":12,"linkType":13,"id":14},{"sys":15609},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15611},{"url":458,"details":15612,"fileName":464,"contentType":465},{"size":460,"image":15613},{"width":462,"height":463},{"sys":15615,"fields":15618},{"id":15616,"createdAt":15617},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":15619,"slug":15620,"articleIntro":15619,"category":15621},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[15622],{"metadata":15623,"sys":15626,"fields":15633},{"tags":15624,"concepts":15625},[],[],{"space":15627,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15629,"publishedVersion":414,"revision":62,"contentType":15631,"locale":29},{"sys":15628},{"type":12,"linkType":13,"id":14},{"sys":15630},{"id":21,"type":12,"linkType":22},{"sys":15632},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15634,"metaTitle":424,"metaDescription":425,"mainTitle":15635,"subtitle":443,"heroImage":15650,"ctaButton":466,"ctaLink":467},[423],{"data":15636,"content":15637,"nodeType":74},{},[15638,15644],{"data":15639,"content":15640,"nodeType":78},{},[15641],{"data":15642,"marks":15643,"value":435,"nodeType":82},{},[],{"data":15645,"content":15646,"nodeType":87},{},[15647],{"data":15648,"marks":15649,"value":442,"nodeType":82},{},[],{"metadata":15651,"sys":15654,"fields":15659},{"tags":15652,"concepts":15653},[],[],{"space":15655,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15657,"publishedVersion":62,"revision":44,"locale":29},{"sys":15656},{"type":12,"linkType":13,"id":14},{"sys":15658},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15660},{"url":458,"details":15661,"fileName":464,"contentType":465},{"size":460,"image":15662},{"width":462,"height":463},{"sys":15664,"fields":15667},{"id":15665,"createdAt":15666},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":15668,"slug":15669,"articleIntro":15668,"category":15670},"Compte 53 - Caisse","compte-53-caisse",[15671],{"metadata":15672,"sys":15675,"fields":15682},{"tags":15673,"concepts":15674},[],[],{"space":15676,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15678,"publishedVersion":414,"revision":62,"contentType":15680,"locale":29},{"sys":15677},{"type":12,"linkType":13,"id":14},{"sys":15679},{"id":21,"type":12,"linkType":22},{"sys":15681},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15683,"metaTitle":424,"metaDescription":425,"mainTitle":15684,"subtitle":443,"heroImage":15699,"ctaButton":466,"ctaLink":467},[423],{"data":15685,"content":15686,"nodeType":74},{},[15687,15693],{"data":15688,"content":15689,"nodeType":78},{},[15690],{"data":15691,"marks":15692,"value":435,"nodeType":82},{},[],{"data":15694,"content":15695,"nodeType":87},{},[15696],{"data":15697,"marks":15698,"value":442,"nodeType":82},{},[],{"metadata":15700,"sys":15703,"fields":15708},{"tags":15701,"concepts":15702},[],[],{"space":15704,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15706,"publishedVersion":62,"revision":44,"locale":29},{"sys":15705},{"type":12,"linkType":13,"id":14},{"sys":15707},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15709},{"url":458,"details":15710,"fileName":464,"contentType":465},{"size":460,"image":15711},{"width":462,"height":463},{"sys":15713,"fields":15716},{"id":15714,"createdAt":15715},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":15717,"slug":15718,"articleIntro":15717,"category":15719},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[15720],{"metadata":15721,"sys":15724,"fields":15731},{"tags":15722,"concepts":15723},[],[],{"space":15725,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15727,"publishedVersion":414,"revision":62,"contentType":15729,"locale":29},{"sys":15726},{"type":12,"linkType":13,"id":14},{"sys":15728},{"id":21,"type":12,"linkType":22},{"sys":15730},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15732,"metaTitle":424,"metaDescription":425,"mainTitle":15733,"subtitle":443,"heroImage":15748,"ctaButton":466,"ctaLink":467},[423],{"data":15734,"content":15735,"nodeType":74},{},[15736,15742],{"data":15737,"content":15738,"nodeType":78},{},[15739],{"data":15740,"marks":15741,"value":435,"nodeType":82},{},[],{"data":15743,"content":15744,"nodeType":87},{},[15745],{"data":15746,"marks":15747,"value":442,"nodeType":82},{},[],{"metadata":15749,"sys":15752,"fields":15757},{"tags":15750,"concepts":15751},[],[],{"space":15753,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15755,"publishedVersion":62,"revision":44,"locale":29},{"sys":15754},{"type":12,"linkType":13,"id":14},{"sys":15756},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15758},{"url":458,"details":15759,"fileName":464,"contentType":465},{"size":460,"image":15760},{"width":462,"height":463},{"sys":15762,"fields":15765},{"id":15763,"createdAt":15764},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":15766,"slug":15767,"articleIntro":15766,"category":15768},"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",[15769],{"metadata":15770,"sys":15773,"fields":15780},{"tags":15771,"concepts":15772},[],[],{"space":15774,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15776,"publishedVersion":414,"revision":62,"contentType":15778,"locale":29},{"sys":15775},{"type":12,"linkType":13,"id":14},{"sys":15777},{"id":21,"type":12,"linkType":22},{"sys":15779},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15781,"metaTitle":424,"metaDescription":425,"mainTitle":15782,"subtitle":443,"heroImage":15797,"ctaButton":466,"ctaLink":467},[423],{"data":15783,"content":15784,"nodeType":74},{},[15785,15791],{"data":15786,"content":15787,"nodeType":78},{},[15788],{"data":15789,"marks":15790,"value":435,"nodeType":82},{},[],{"data":15792,"content":15793,"nodeType":87},{},[15794],{"data":15795,"marks":15796,"value":442,"nodeType":82},{},[],{"metadata":15798,"sys":15801,"fields":15806},{"tags":15799,"concepts":15800},[],[],{"space":15802,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15804,"publishedVersion":62,"revision":44,"locale":29},{"sys":15803},{"type":12,"linkType":13,"id":14},{"sys":15805},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15807},{"url":458,"details":15808,"fileName":464,"contentType":465},{"size":460,"image":15809},{"width":462,"height":463},{"sys":15811,"fields":15814},{"id":15812,"createdAt":15813},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":15815,"slug":15816,"articleIntro":15815,"category":15817},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[15818],{"metadata":15819,"sys":15822,"fields":15829},{"tags":15820,"concepts":15821},[],[],{"space":15823,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15825,"publishedVersion":414,"revision":62,"contentType":15827,"locale":29},{"sys":15824},{"type":12,"linkType":13,"id":14},{"sys":15826},{"id":21,"type":12,"linkType":22},{"sys":15828},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15830,"metaTitle":424,"metaDescription":425,"mainTitle":15831,"subtitle":443,"heroImage":15846,"ctaButton":466,"ctaLink":467},[423],{"data":15832,"content":15833,"nodeType":74},{},[15834,15840],{"data":15835,"content":15836,"nodeType":78},{},[15837],{"data":15838,"marks":15839,"value":435,"nodeType":82},{},[],{"data":15841,"content":15842,"nodeType":87},{},[15843],{"data":15844,"marks":15845,"value":442,"nodeType":82},{},[],{"metadata":15847,"sys":15850,"fields":15855},{"tags":15848,"concepts":15849},[],[],{"space":15851,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15853,"publishedVersion":62,"revision":44,"locale":29},{"sys":15852},{"type":12,"linkType":13,"id":14},{"sys":15854},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15856},{"url":458,"details":15857,"fileName":464,"contentType":465},{"size":460,"image":15858},{"width":462,"height":463},{"sys":15860,"fields":15863},{"id":15861,"createdAt":15862},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":15864,"slug":15865,"articleIntro":15864,"category":15866},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[15867],{"metadata":15868,"sys":15871,"fields":15878},{"tags":15869,"concepts":15870},[],[],{"space":15872,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15874,"publishedVersion":414,"revision":62,"contentType":15876,"locale":29},{"sys":15873},{"type":12,"linkType":13,"id":14},{"sys":15875},{"id":21,"type":12,"linkType":22},{"sys":15877},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15879,"metaTitle":424,"metaDescription":425,"mainTitle":15880,"subtitle":443,"heroImage":15895,"ctaButton":466,"ctaLink":467},[423],{"data":15881,"content":15882,"nodeType":74},{},[15883,15889],{"data":15884,"content":15885,"nodeType":78},{},[15886],{"data":15887,"marks":15888,"value":435,"nodeType":82},{},[],{"data":15890,"content":15891,"nodeType":87},{},[15892],{"data":15893,"marks":15894,"value":442,"nodeType":82},{},[],{"metadata":15896,"sys":15899,"fields":15904},{"tags":15897,"concepts":15898},[],[],{"space":15900,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15902,"publishedVersion":62,"revision":44,"locale":29},{"sys":15901},{"type":12,"linkType":13,"id":14},{"sys":15903},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15905},{"url":458,"details":15906,"fileName":464,"contentType":465},{"size":460,"image":15907},{"width":462,"height":463},{"sys":15909,"fields":15912},{"id":15910,"createdAt":15911},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":15913,"slug":15914,"articleIntro":-1,"category":15915},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[15916],{"metadata":15917,"sys":15920,"fields":15927},{"tags":15918,"concepts":15919},[],[],{"space":15921,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15923,"publishedVersion":414,"revision":62,"contentType":15925,"locale":29},{"sys":15922},{"type":12,"linkType":13,"id":14},{"sys":15924},{"id":21,"type":12,"linkType":22},{"sys":15926},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15928,"metaTitle":424,"metaDescription":425,"mainTitle":15929,"subtitle":443,"heroImage":15944,"ctaButton":466,"ctaLink":467},[423],{"data":15930,"content":15931,"nodeType":74},{},[15932,15938],{"data":15933,"content":15934,"nodeType":78},{},[15935],{"data":15936,"marks":15937,"value":435,"nodeType":82},{},[],{"data":15939,"content":15940,"nodeType":87},{},[15941],{"data":15942,"marks":15943,"value":442,"nodeType":82},{},[],{"metadata":15945,"sys":15948,"fields":15953},{"tags":15946,"concepts":15947},[],[],{"space":15949,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":15951,"publishedVersion":62,"revision":44,"locale":29},{"sys":15950},{"type":12,"linkType":13,"id":14},{"sys":15952},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":15954},{"url":458,"details":15955,"fileName":464,"contentType":465},{"size":460,"image":15956},{"width":462,"height":463},{"sys":15958,"fields":15961},{"id":15959,"createdAt":15960},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":15962,"slug":15963,"articleIntro":15962,"category":15964},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[15965],{"metadata":15966,"sys":15969,"fields":15976},{"tags":15967,"concepts":15968},[],[],{"space":15970,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":15972,"publishedVersion":414,"revision":62,"contentType":15974,"locale":29},{"sys":15971},{"type":12,"linkType":13,"id":14},{"sys":15973},{"id":21,"type":12,"linkType":22},{"sys":15975},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":15977,"metaTitle":424,"metaDescription":425,"mainTitle":15978,"subtitle":443,"heroImage":15993,"ctaButton":466,"ctaLink":467},[423],{"data":15979,"content":15980,"nodeType":74},{},[15981,15987],{"data":15982,"content":15983,"nodeType":78},{},[15984],{"data":15985,"marks":15986,"value":435,"nodeType":82},{},[],{"data":15988,"content":15989,"nodeType":87},{},[15990],{"data":15991,"marks":15992,"value":442,"nodeType":82},{},[],{"metadata":15994,"sys":15997,"fields":16002},{"tags":15995,"concepts":15996},[],[],{"space":15998,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16000,"publishedVersion":62,"revision":44,"locale":29},{"sys":15999},{"type":12,"linkType":13,"id":14},{"sys":16001},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16003},{"url":458,"details":16004,"fileName":464,"contentType":465},{"size":460,"image":16005},{"width":462,"height":463},{"sys":16007,"fields":16010},{"id":16008,"createdAt":16009},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":16011,"slug":16012,"articleIntro":16011,"category":16013},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[16014],{"metadata":16015,"sys":16018,"fields":16025},{"tags":16016,"concepts":16017},[],[],{"space":16019,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16021,"publishedVersion":414,"revision":62,"contentType":16023,"locale":29},{"sys":16020},{"type":12,"linkType":13,"id":14},{"sys":16022},{"id":21,"type":12,"linkType":22},{"sys":16024},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16026,"metaTitle":424,"metaDescription":425,"mainTitle":16027,"subtitle":443,"heroImage":16042,"ctaButton":466,"ctaLink":467},[423],{"data":16028,"content":16029,"nodeType":74},{},[16030,16036],{"data":16031,"content":16032,"nodeType":78},{},[16033],{"data":16034,"marks":16035,"value":435,"nodeType":82},{},[],{"data":16037,"content":16038,"nodeType":87},{},[16039],{"data":16040,"marks":16041,"value":442,"nodeType":82},{},[],{"metadata":16043,"sys":16046,"fields":16051},{"tags":16044,"concepts":16045},[],[],{"space":16047,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16049,"publishedVersion":62,"revision":44,"locale":29},{"sys":16048},{"type":12,"linkType":13,"id":14},{"sys":16050},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16052},{"url":458,"details":16053,"fileName":464,"contentType":465},{"size":460,"image":16054},{"width":462,"height":463},{"sys":16056,"fields":16059},{"id":16057,"createdAt":16058},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":16060,"slug":16061,"articleIntro":16060,"category":16062},"Compte 6156 - Maintenance","compte-6156-maintenance",[16063],{"metadata":16064,"sys":16067,"fields":16074},{"tags":16065,"concepts":16066},[],[],{"space":16068,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16070,"publishedVersion":414,"revision":62,"contentType":16072,"locale":29},{"sys":16069},{"type":12,"linkType":13,"id":14},{"sys":16071},{"id":21,"type":12,"linkType":22},{"sys":16073},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16075,"metaTitle":424,"metaDescription":425,"mainTitle":16076,"subtitle":443,"heroImage":16091,"ctaButton":466,"ctaLink":467},[423],{"data":16077,"content":16078,"nodeType":74},{},[16079,16085],{"data":16080,"content":16081,"nodeType":78},{},[16082],{"data":16083,"marks":16084,"value":435,"nodeType":82},{},[],{"data":16086,"content":16087,"nodeType":87},{},[16088],{"data":16089,"marks":16090,"value":442,"nodeType":82},{},[],{"metadata":16092,"sys":16095,"fields":16100},{"tags":16093,"concepts":16094},[],[],{"space":16096,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16098,"publishedVersion":62,"revision":44,"locale":29},{"sys":16097},{"type":12,"linkType":13,"id":14},{"sys":16099},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16101},{"url":458,"details":16102,"fileName":464,"contentType":465},{"size":460,"image":16103},{"width":462,"height":463},{"sys":16105,"fields":16108},{"id":16106,"createdAt":16107},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":16109,"slug":16110,"articleIntro":16111,"category":16112},"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.",[16113],{"metadata":16114,"sys":16117,"fields":16124},{"tags":16115,"concepts":16116},[],[],{"space":16118,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16120,"publishedVersion":414,"revision":62,"contentType":16122,"locale":29},{"sys":16119},{"type":12,"linkType":13,"id":14},{"sys":16121},{"id":21,"type":12,"linkType":22},{"sys":16123},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16125,"metaTitle":424,"metaDescription":425,"mainTitle":16126,"subtitle":443,"heroImage":16141,"ctaButton":466,"ctaLink":467},[423],{"data":16127,"content":16128,"nodeType":74},{},[16129,16135],{"data":16130,"content":16131,"nodeType":78},{},[16132],{"data":16133,"marks":16134,"value":435,"nodeType":82},{},[],{"data":16136,"content":16137,"nodeType":87},{},[16138],{"data":16139,"marks":16140,"value":442,"nodeType":82},{},[],{"metadata":16142,"sys":16145,"fields":16150},{"tags":16143,"concepts":16144},[],[],{"space":16146,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16148,"publishedVersion":62,"revision":44,"locale":29},{"sys":16147},{"type":12,"linkType":13,"id":14},{"sys":16149},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16151},{"url":458,"details":16152,"fileName":464,"contentType":465},{"size":460,"image":16153},{"width":462,"height":463},{"sys":16155,"fields":16158},{"id":16156,"createdAt":16157},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":16159,"slug":16160,"articleIntro":16159,"category":16161},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[16162],{"metadata":16163,"sys":16166,"fields":16173},{"tags":16164,"concepts":16165},[],[],{"space":16167,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16169,"publishedVersion":414,"revision":62,"contentType":16171,"locale":29},{"sys":16168},{"type":12,"linkType":13,"id":14},{"sys":16170},{"id":21,"type":12,"linkType":22},{"sys":16172},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16174,"metaTitle":424,"metaDescription":425,"mainTitle":16175,"subtitle":443,"heroImage":16190,"ctaButton":466,"ctaLink":467},[423],{"data":16176,"content":16177,"nodeType":74},{},[16178,16184],{"data":16179,"content":16180,"nodeType":78},{},[16181],{"data":16182,"marks":16183,"value":435,"nodeType":82},{},[],{"data":16185,"content":16186,"nodeType":87},{},[16187],{"data":16188,"marks":16189,"value":442,"nodeType":82},{},[],{"metadata":16191,"sys":16194,"fields":16199},{"tags":16192,"concepts":16193},[],[],{"space":16195,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16197,"publishedVersion":62,"revision":44,"locale":29},{"sys":16196},{"type":12,"linkType":13,"id":14},{"sys":16198},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16200},{"url":458,"details":16201,"fileName":464,"contentType":465},{"size":460,"image":16202},{"width":462,"height":463},{"sys":16204,"fields":16207},{"id":16205,"createdAt":16206},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":16208,"slug":16209,"articleIntro":16208,"category":16210},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[16211],{"metadata":16212,"sys":16215,"fields":16222},{"tags":16213,"concepts":16214},[],[],{"space":16216,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16218,"publishedVersion":414,"revision":62,"contentType":16220,"locale":29},{"sys":16217},{"type":12,"linkType":13,"id":14},{"sys":16219},{"id":21,"type":12,"linkType":22},{"sys":16221},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16223,"metaTitle":424,"metaDescription":425,"mainTitle":16224,"subtitle":443,"heroImage":16239,"ctaButton":466,"ctaLink":467},[423],{"data":16225,"content":16226,"nodeType":74},{},[16227,16233],{"data":16228,"content":16229,"nodeType":78},{},[16230],{"data":16231,"marks":16232,"value":435,"nodeType":82},{},[],{"data":16234,"content":16235,"nodeType":87},{},[16236],{"data":16237,"marks":16238,"value":442,"nodeType":82},{},[],{"metadata":16240,"sys":16243,"fields":16248},{"tags":16241,"concepts":16242},[],[],{"space":16244,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16246,"publishedVersion":62,"revision":44,"locale":29},{"sys":16245},{"type":12,"linkType":13,"id":14},{"sys":16247},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16249},{"url":458,"details":16250,"fileName":464,"contentType":465},{"size":460,"image":16251},{"width":462,"height":463},{"sys":16253,"fields":16256},{"id":16254,"createdAt":16255},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":16257,"slug":16258,"articleIntro":16257,"category":16259},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[16260],{"metadata":16261,"sys":16264,"fields":16271},{"tags":16262,"concepts":16263},[],[],{"space":16265,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16267,"publishedVersion":414,"revision":62,"contentType":16269,"locale":29},{"sys":16266},{"type":12,"linkType":13,"id":14},{"sys":16268},{"id":21,"type":12,"linkType":22},{"sys":16270},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16272,"metaTitle":424,"metaDescription":425,"mainTitle":16273,"subtitle":443,"heroImage":16288,"ctaButton":466,"ctaLink":467},[423],{"data":16274,"content":16275,"nodeType":74},{},[16276,16282],{"data":16277,"content":16278,"nodeType":78},{},[16279],{"data":16280,"marks":16281,"value":435,"nodeType":82},{},[],{"data":16283,"content":16284,"nodeType":87},{},[16285],{"data":16286,"marks":16287,"value":442,"nodeType":82},{},[],{"metadata":16289,"sys":16292,"fields":16297},{"tags":16290,"concepts":16291},[],[],{"space":16293,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16295,"publishedVersion":62,"revision":44,"locale":29},{"sys":16294},{"type":12,"linkType":13,"id":14},{"sys":16296},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16298},{"url":458,"details":16299,"fileName":464,"contentType":465},{"size":460,"image":16300},{"width":462,"height":463},{"sys":16302,"fields":16305},{"id":16303,"createdAt":16304},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":16306,"slug":16307,"articleIntro":-1,"category":16308},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[16309],{"metadata":16310,"sys":16313,"fields":16320},{"tags":16311,"concepts":16312},[],[],{"space":16314,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16316,"publishedVersion":414,"revision":62,"contentType":16318,"locale":29},{"sys":16315},{"type":12,"linkType":13,"id":14},{"sys":16317},{"id":21,"type":12,"linkType":22},{"sys":16319},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16321,"metaTitle":424,"metaDescription":425,"mainTitle":16322,"subtitle":443,"heroImage":16337,"ctaButton":466,"ctaLink":467},[423],{"data":16323,"content":16324,"nodeType":74},{},[16325,16331],{"data":16326,"content":16327,"nodeType":78},{},[16328],{"data":16329,"marks":16330,"value":435,"nodeType":82},{},[],{"data":16332,"content":16333,"nodeType":87},{},[16334],{"data":16335,"marks":16336,"value":442,"nodeType":82},{},[],{"metadata":16338,"sys":16341,"fields":16346},{"tags":16339,"concepts":16340},[],[],{"space":16342,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16344,"publishedVersion":62,"revision":44,"locale":29},{"sys":16343},{"type":12,"linkType":13,"id":14},{"sys":16345},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16347},{"url":458,"details":16348,"fileName":464,"contentType":465},{"size":460,"image":16349},{"width":462,"height":463},{"sys":16351,"fields":16354},{"id":16352,"createdAt":16353},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":16355,"slug":16356,"articleIntro":16355,"category":16357},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[16358],{"metadata":16359,"sys":16362,"fields":16369},{"tags":16360,"concepts":16361},[],[],{"space":16363,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16365,"publishedVersion":414,"revision":62,"contentType":16367,"locale":29},{"sys":16364},{"type":12,"linkType":13,"id":14},{"sys":16366},{"id":21,"type":12,"linkType":22},{"sys":16368},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16370,"metaTitle":424,"metaDescription":425,"mainTitle":16371,"subtitle":443,"heroImage":16386,"ctaButton":466,"ctaLink":467},[423],{"data":16372,"content":16373,"nodeType":74},{},[16374,16380],{"data":16375,"content":16376,"nodeType":78},{},[16377],{"data":16378,"marks":16379,"value":435,"nodeType":82},{},[],{"data":16381,"content":16382,"nodeType":87},{},[16383],{"data":16384,"marks":16385,"value":442,"nodeType":82},{},[],{"metadata":16387,"sys":16390,"fields":16395},{"tags":16388,"concepts":16389},[],[],{"space":16391,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16393,"publishedVersion":62,"revision":44,"locale":29},{"sys":16392},{"type":12,"linkType":13,"id":14},{"sys":16394},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16396},{"url":458,"details":16397,"fileName":464,"contentType":465},{"size":460,"image":16398},{"width":462,"height":463},{"sys":16400,"fields":16403},{"id":16401,"createdAt":16402},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16404,"slug":16405,"articleIntro":16404,"category":16406},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16407],{"metadata":16408,"sys":16411,"fields":16418},{"tags":16409,"concepts":16410},[],[],{"space":16412,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16414,"publishedVersion":414,"revision":62,"contentType":16416,"locale":29},{"sys":16413},{"type":12,"linkType":13,"id":14},{"sys":16415},{"id":21,"type":12,"linkType":22},{"sys":16417},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16419,"metaTitle":424,"metaDescription":425,"mainTitle":16420,"subtitle":443,"heroImage":16435,"ctaButton":466,"ctaLink":467},[423],{"data":16421,"content":16422,"nodeType":74},{},[16423,16429],{"data":16424,"content":16425,"nodeType":78},{},[16426],{"data":16427,"marks":16428,"value":435,"nodeType":82},{},[],{"data":16430,"content":16431,"nodeType":87},{},[16432],{"data":16433,"marks":16434,"value":442,"nodeType":82},{},[],{"metadata":16436,"sys":16439,"fields":16444},{"tags":16437,"concepts":16438},[],[],{"space":16440,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16442,"publishedVersion":62,"revision":44,"locale":29},{"sys":16441},{"type":12,"linkType":13,"id":14},{"sys":16443},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16445},{"url":458,"details":16446,"fileName":464,"contentType":465},{"size":460,"image":16447},{"width":462,"height":463},{"sys":16449,"fields":16452},{"id":16450,"createdAt":16451},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":16453,"slug":16454,"articleIntro":-1,"category":16455},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[16456],{"metadata":16457,"sys":16460,"fields":16467},{"tags":16458,"concepts":16459},[],[],{"space":16461,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16463,"publishedVersion":414,"revision":62,"contentType":16465,"locale":29},{"sys":16462},{"type":12,"linkType":13,"id":14},{"sys":16464},{"id":21,"type":12,"linkType":22},{"sys":16466},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16468,"metaTitle":424,"metaDescription":425,"mainTitle":16469,"subtitle":443,"heroImage":16484,"ctaButton":466,"ctaLink":467},[423],{"data":16470,"content":16471,"nodeType":74},{},[16472,16478],{"data":16473,"content":16474,"nodeType":78},{},[16475],{"data":16476,"marks":16477,"value":435,"nodeType":82},{},[],{"data":16479,"content":16480,"nodeType":87},{},[16481],{"data":16482,"marks":16483,"value":442,"nodeType":82},{},[],{"metadata":16485,"sys":16488,"fields":16493},{"tags":16486,"concepts":16487},[],[],{"space":16489,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16491,"publishedVersion":62,"revision":44,"locale":29},{"sys":16490},{"type":12,"linkType":13,"id":14},{"sys":16492},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16494},{"url":458,"details":16495,"fileName":464,"contentType":465},{"size":460,"image":16496},{"width":462,"height":463},{"sys":16498,"fields":16501},{"id":16499,"createdAt":16500},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":16502,"slug":16503,"articleIntro":16502,"category":16504},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[16505],{"metadata":16506,"sys":16509,"fields":16516},{"tags":16507,"concepts":16508},[],[],{"space":16510,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16512,"publishedVersion":414,"revision":62,"contentType":16514,"locale":29},{"sys":16511},{"type":12,"linkType":13,"id":14},{"sys":16513},{"id":21,"type":12,"linkType":22},{"sys":16515},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16517,"metaTitle":424,"metaDescription":425,"mainTitle":16518,"subtitle":443,"heroImage":16533,"ctaButton":466,"ctaLink":467},[423],{"data":16519,"content":16520,"nodeType":74},{},[16521,16527],{"data":16522,"content":16523,"nodeType":78},{},[16524],{"data":16525,"marks":16526,"value":435,"nodeType":82},{},[],{"data":16528,"content":16529,"nodeType":87},{},[16530],{"data":16531,"marks":16532,"value":442,"nodeType":82},{},[],{"metadata":16534,"sys":16537,"fields":16542},{"tags":16535,"concepts":16536},[],[],{"space":16538,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16540,"publishedVersion":62,"revision":44,"locale":29},{"sys":16539},{"type":12,"linkType":13,"id":14},{"sys":16541},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16543},{"url":458,"details":16544,"fileName":464,"contentType":465},{"size":460,"image":16545},{"width":462,"height":463},{"sys":16547,"fields":16550},{"id":16548,"createdAt":16549},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":16551,"slug":16552,"articleIntro":16551,"category":16553},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[16554],{"metadata":16555,"sys":16558,"fields":16565},{"tags":16556,"concepts":16557},[],[],{"space":16559,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16561,"publishedVersion":414,"revision":62,"contentType":16563,"locale":29},{"sys":16560},{"type":12,"linkType":13,"id":14},{"sys":16562},{"id":21,"type":12,"linkType":22},{"sys":16564},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16566,"metaTitle":424,"metaDescription":425,"mainTitle":16567,"subtitle":443,"heroImage":16582,"ctaButton":466,"ctaLink":467},[423],{"data":16568,"content":16569,"nodeType":74},{},[16570,16576],{"data":16571,"content":16572,"nodeType":78},{},[16573],{"data":16574,"marks":16575,"value":435,"nodeType":82},{},[],{"data":16577,"content":16578,"nodeType":87},{},[16579],{"data":16580,"marks":16581,"value":442,"nodeType":82},{},[],{"metadata":16583,"sys":16586,"fields":16591},{"tags":16584,"concepts":16585},[],[],{"space":16587,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16589,"publishedVersion":62,"revision":44,"locale":29},{"sys":16588},{"type":12,"linkType":13,"id":14},{"sys":16590},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16592},{"url":458,"details":16593,"fileName":464,"contentType":465},{"size":460,"image":16594},{"width":462,"height":463},{"sys":16596,"fields":16599},{"id":16597,"createdAt":16598},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":16600,"slug":16601,"articleIntro":-1,"category":16602},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[16603],{"metadata":16604,"sys":16607,"fields":16614},{"tags":16605,"concepts":16606},[],[],{"space":16608,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16610,"publishedVersion":414,"revision":62,"contentType":16612,"locale":29},{"sys":16609},{"type":12,"linkType":13,"id":14},{"sys":16611},{"id":21,"type":12,"linkType":22},{"sys":16613},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16615,"metaTitle":424,"metaDescription":425,"mainTitle":16616,"subtitle":443,"heroImage":16631,"ctaButton":466,"ctaLink":467},[423],{"data":16617,"content":16618,"nodeType":74},{},[16619,16625],{"data":16620,"content":16621,"nodeType":78},{},[16622],{"data":16623,"marks":16624,"value":435,"nodeType":82},{},[],{"data":16626,"content":16627,"nodeType":87},{},[16628],{"data":16629,"marks":16630,"value":442,"nodeType":82},{},[],{"metadata":16632,"sys":16635,"fields":16640},{"tags":16633,"concepts":16634},[],[],{"space":16636,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16638,"publishedVersion":62,"revision":44,"locale":29},{"sys":16637},{"type":12,"linkType":13,"id":14},{"sys":16639},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16641},{"url":458,"details":16642,"fileName":464,"contentType":465},{"size":460,"image":16643},{"width":462,"height":463},{"sys":16645,"fields":16648},{"id":16646,"createdAt":16647},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":16649,"slug":16650,"articleIntro":16649,"category":16651},"2611 - Actions","compte-2611-actions",[16652],{"metadata":16653,"sys":16656,"fields":16663},{"tags":16654,"concepts":16655},[],[],{"space":16657,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16659,"publishedVersion":414,"revision":62,"contentType":16661,"locale":29},{"sys":16658},{"type":12,"linkType":13,"id":14},{"sys":16660},{"id":21,"type":12,"linkType":22},{"sys":16662},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16664,"metaTitle":424,"metaDescription":425,"mainTitle":16665,"subtitle":443,"heroImage":16680,"ctaButton":466,"ctaLink":467},[423],{"data":16666,"content":16667,"nodeType":74},{},[16668,16674],{"data":16669,"content":16670,"nodeType":78},{},[16671],{"data":16672,"marks":16673,"value":435,"nodeType":82},{},[],{"data":16675,"content":16676,"nodeType":87},{},[16677],{"data":16678,"marks":16679,"value":442,"nodeType":82},{},[],{"metadata":16681,"sys":16684,"fields":16689},{"tags":16682,"concepts":16683},[],[],{"space":16685,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16687,"publishedVersion":62,"revision":44,"locale":29},{"sys":16686},{"type":12,"linkType":13,"id":14},{"sys":16688},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16690},{"url":458,"details":16691,"fileName":464,"contentType":465},{"size":460,"image":16692},{"width":462,"height":463},{"sys":16694,"fields":16697},{"id":16695,"createdAt":16696},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":16698,"slug":16699,"articleIntro":16698,"category":16700},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[16701],{"metadata":16702,"sys":16705,"fields":16712},{"tags":16703,"concepts":16704},[],[],{"space":16706,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16708,"publishedVersion":414,"revision":62,"contentType":16710,"locale":29},{"sys":16707},{"type":12,"linkType":13,"id":14},{"sys":16709},{"id":21,"type":12,"linkType":22},{"sys":16711},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16713,"metaTitle":424,"metaDescription":425,"mainTitle":16714,"subtitle":443,"heroImage":16729,"ctaButton":466,"ctaLink":467},[423],{"data":16715,"content":16716,"nodeType":74},{},[16717,16723],{"data":16718,"content":16719,"nodeType":78},{},[16720],{"data":16721,"marks":16722,"value":435,"nodeType":82},{},[],{"data":16724,"content":16725,"nodeType":87},{},[16726],{"data":16727,"marks":16728,"value":442,"nodeType":82},{},[],{"metadata":16730,"sys":16733,"fields":16738},{"tags":16731,"concepts":16732},[],[],{"space":16734,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16736,"publishedVersion":62,"revision":44,"locale":29},{"sys":16735},{"type":12,"linkType":13,"id":14},{"sys":16737},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16739},{"url":458,"details":16740,"fileName":464,"contentType":465},{"size":460,"image":16741},{"width":462,"height":463},{"sys":16743,"fields":16746},{"id":16744,"createdAt":16745},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":16747,"slug":16748,"articleIntro":16747,"category":16749},"6471 - Prestations directes","compte-6471-prestations-directes",[16750],{"metadata":16751,"sys":16754,"fields":16761},{"tags":16752,"concepts":16753},[],[],{"space":16755,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16757,"publishedVersion":414,"revision":62,"contentType":16759,"locale":29},{"sys":16756},{"type":12,"linkType":13,"id":14},{"sys":16758},{"id":21,"type":12,"linkType":22},{"sys":16760},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16762,"metaTitle":424,"metaDescription":425,"mainTitle":16763,"subtitle":443,"heroImage":16778,"ctaButton":466,"ctaLink":467},[423],{"data":16764,"content":16765,"nodeType":74},{},[16766,16772],{"data":16767,"content":16768,"nodeType":78},{},[16769],{"data":16770,"marks":16771,"value":435,"nodeType":82},{},[],{"data":16773,"content":16774,"nodeType":87},{},[16775],{"data":16776,"marks":16777,"value":442,"nodeType":82},{},[],{"metadata":16779,"sys":16782,"fields":16787},{"tags":16780,"concepts":16781},[],[],{"space":16783,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16785,"publishedVersion":62,"revision":44,"locale":29},{"sys":16784},{"type":12,"linkType":13,"id":14},{"sys":16786},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16788},{"url":458,"details":16789,"fileName":464,"contentType":465},{"size":460,"image":16790},{"width":462,"height":463},{"sys":16792,"fields":16795},{"id":16793,"createdAt":16794},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":16796,"slug":16797,"articleIntro":16796,"category":16798},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[16799],{"metadata":16800,"sys":16803,"fields":16810},{"tags":16801,"concepts":16802},[],[],{"space":16804,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16806,"publishedVersion":414,"revision":62,"contentType":16808,"locale":29},{"sys":16805},{"type":12,"linkType":13,"id":14},{"sys":16807},{"id":21,"type":12,"linkType":22},{"sys":16809},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16811,"metaTitle":424,"metaDescription":425,"mainTitle":16812,"subtitle":443,"heroImage":16827,"ctaButton":466,"ctaLink":467},[423],{"data":16813,"content":16814,"nodeType":74},{},[16815,16821],{"data":16816,"content":16817,"nodeType":78},{},[16818],{"data":16819,"marks":16820,"value":435,"nodeType":82},{},[],{"data":16822,"content":16823,"nodeType":87},{},[16824],{"data":16825,"marks":16826,"value":442,"nodeType":82},{},[],{"metadata":16828,"sys":16831,"fields":16836},{"tags":16829,"concepts":16830},[],[],{"space":16832,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16834,"publishedVersion":62,"revision":44,"locale":29},{"sys":16833},{"type":12,"linkType":13,"id":14},{"sys":16835},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16837},{"url":458,"details":16838,"fileName":464,"contentType":465},{"size":460,"image":16839},{"width":462,"height":463},{"sys":16841,"fields":16844},{"id":16842,"createdAt":16843},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":16845,"slug":16846,"articleIntro":16845,"category":16847},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[16848],{"metadata":16849,"sys":16852,"fields":16859},{"tags":16850,"concepts":16851},[],[],{"space":16853,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16855,"publishedVersion":414,"revision":62,"contentType":16857,"locale":29},{"sys":16854},{"type":12,"linkType":13,"id":14},{"sys":16856},{"id":21,"type":12,"linkType":22},{"sys":16858},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16860,"metaTitle":424,"metaDescription":425,"mainTitle":16861,"subtitle":443,"heroImage":16876,"ctaButton":466,"ctaLink":467},[423],{"data":16862,"content":16863,"nodeType":74},{},[16864,16870],{"data":16865,"content":16866,"nodeType":78},{},[16867],{"data":16868,"marks":16869,"value":435,"nodeType":82},{},[],{"data":16871,"content":16872,"nodeType":87},{},[16873],{"data":16874,"marks":16875,"value":442,"nodeType":82},{},[],{"metadata":16877,"sys":16880,"fields":16885},{"tags":16878,"concepts":16879},[],[],{"space":16881,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16883,"publishedVersion":62,"revision":44,"locale":29},{"sys":16882},{"type":12,"linkType":13,"id":14},{"sys":16884},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16886},{"url":458,"details":16887,"fileName":464,"contentType":465},{"size":460,"image":16888},{"width":462,"height":463},{"sys":16890,"fields":16893},{"id":16891,"createdAt":16892},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":16894,"slug":16895,"articleIntro":16894,"category":16896},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[16897],{"metadata":16898,"sys":16901,"fields":16908},{"tags":16899,"concepts":16900},[],[],{"space":16902,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16904,"publishedVersion":414,"revision":62,"contentType":16906,"locale":29},{"sys":16903},{"type":12,"linkType":13,"id":14},{"sys":16905},{"id":21,"type":12,"linkType":22},{"sys":16907},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16909,"metaTitle":424,"metaDescription":425,"mainTitle":16910,"subtitle":443,"heroImage":16925,"ctaButton":466,"ctaLink":467},[423],{"data":16911,"content":16912,"nodeType":74},{},[16913,16919],{"data":16914,"content":16915,"nodeType":78},{},[16916],{"data":16917,"marks":16918,"value":435,"nodeType":82},{},[],{"data":16920,"content":16921,"nodeType":87},{},[16922],{"data":16923,"marks":16924,"value":442,"nodeType":82},{},[],{"metadata":16926,"sys":16929,"fields":16934},{"tags":16927,"concepts":16928},[],[],{"space":16930,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16932,"publishedVersion":62,"revision":44,"locale":29},{"sys":16931},{"type":12,"linkType":13,"id":14},{"sys":16933},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16935},{"url":458,"details":16936,"fileName":464,"contentType":465},{"size":460,"image":16937},{"width":462,"height":463},{"sys":16939,"fields":16942},{"id":16940,"createdAt":16941},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":16943,"slug":16944,"articleIntro":-1,"category":16945},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[16946],{"metadata":16947,"sys":16950,"fields":16957},{"tags":16948,"concepts":16949},[],[],{"space":16951,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":16953,"publishedVersion":414,"revision":62,"contentType":16955,"locale":29},{"sys":16952},{"type":12,"linkType":13,"id":14},{"sys":16954},{"id":21,"type":12,"linkType":22},{"sys":16956},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":16958,"metaTitle":424,"metaDescription":425,"mainTitle":16959,"subtitle":443,"heroImage":16974,"ctaButton":466,"ctaLink":467},[423],{"data":16960,"content":16961,"nodeType":74},{},[16962,16968],{"data":16963,"content":16964,"nodeType":78},{},[16965],{"data":16966,"marks":16967,"value":435,"nodeType":82},{},[],{"data":16969,"content":16970,"nodeType":87},{},[16971],{"data":16972,"marks":16973,"value":442,"nodeType":82},{},[],{"metadata":16975,"sys":16978,"fields":16983},{"tags":16976,"concepts":16977},[],[],{"space":16979,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":16981,"publishedVersion":62,"revision":44,"locale":29},{"sys":16980},{"type":12,"linkType":13,"id":14},{"sys":16982},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":16984},{"url":458,"details":16985,"fileName":464,"contentType":465},{"size":460,"image":16986},{"width":462,"height":463},{"sys":16988,"fields":16991},{"id":16989,"createdAt":16990},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":16992,"slug":16993,"articleIntro":16992,"category":16994},"2313 - Constructions","compte-2313-constructions",[16995],{"metadata":16996,"sys":16999,"fields":17006},{"tags":16997,"concepts":16998},[],[],{"space":17000,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17002,"publishedVersion":414,"revision":62,"contentType":17004,"locale":29},{"sys":17001},{"type":12,"linkType":13,"id":14},{"sys":17003},{"id":21,"type":12,"linkType":22},{"sys":17005},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17007,"metaTitle":424,"metaDescription":425,"mainTitle":17008,"subtitle":443,"heroImage":17023,"ctaButton":466,"ctaLink":467},[423],{"data":17009,"content":17010,"nodeType":74},{},[17011,17017],{"data":17012,"content":17013,"nodeType":78},{},[17014],{"data":17015,"marks":17016,"value":435,"nodeType":82},{},[],{"data":17018,"content":17019,"nodeType":87},{},[17020],{"data":17021,"marks":17022,"value":442,"nodeType":82},{},[],{"metadata":17024,"sys":17027,"fields":17032},{"tags":17025,"concepts":17026},[],[],{"space":17028,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17030,"publishedVersion":62,"revision":44,"locale":29},{"sys":17029},{"type":12,"linkType":13,"id":14},{"sys":17031},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17033},{"url":458,"details":17034,"fileName":464,"contentType":465},{"size":460,"image":17035},{"width":462,"height":463},{"sys":17037,"fields":17040},{"id":17038,"createdAt":17039},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":17041,"slug":17042,"articleIntro":17041,"category":17043},"Compte 213 - Constructions","compte-213-constructions",[17044],{"metadata":17045,"sys":17048,"fields":17055},{"tags":17046,"concepts":17047},[],[],{"space":17049,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17051,"publishedVersion":414,"revision":62,"contentType":17053,"locale":29},{"sys":17050},{"type":12,"linkType":13,"id":14},{"sys":17052},{"id":21,"type":12,"linkType":22},{"sys":17054},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17056,"metaTitle":424,"metaDescription":425,"mainTitle":17057,"subtitle":443,"heroImage":17072,"ctaButton":466,"ctaLink":467},[423],{"data":17058,"content":17059,"nodeType":74},{},[17060,17066],{"data":17061,"content":17062,"nodeType":78},{},[17063],{"data":17064,"marks":17065,"value":435,"nodeType":82},{},[],{"data":17067,"content":17068,"nodeType":87},{},[17069],{"data":17070,"marks":17071,"value":442,"nodeType":82},{},[],{"metadata":17073,"sys":17076,"fields":17081},{"tags":17074,"concepts":17075},[],[],{"space":17077,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17079,"publishedVersion":62,"revision":44,"locale":29},{"sys":17078},{"type":12,"linkType":13,"id":14},{"sys":17080},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17082},{"url":458,"details":17083,"fileName":464,"contentType":465},{"size":460,"image":17084},{"width":462,"height":463},{"sys":17086,"fields":17089},{"id":17087,"createdAt":17088},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":17090,"slug":17091,"articleIntro":-1,"category":17092},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[17093],{"metadata":17094,"sys":17097,"fields":17104},{"tags":17095,"concepts":17096},[],[],{"space":17098,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17100,"publishedVersion":414,"revision":62,"contentType":17102,"locale":29},{"sys":17099},{"type":12,"linkType":13,"id":14},{"sys":17101},{"id":21,"type":12,"linkType":22},{"sys":17103},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17105,"metaTitle":424,"metaDescription":425,"mainTitle":17106,"subtitle":443,"heroImage":17121,"ctaButton":466,"ctaLink":467},[423],{"data":17107,"content":17108,"nodeType":74},{},[17109,17115],{"data":17110,"content":17111,"nodeType":78},{},[17112],{"data":17113,"marks":17114,"value":435,"nodeType":82},{},[],{"data":17116,"content":17117,"nodeType":87},{},[17118],{"data":17119,"marks":17120,"value":442,"nodeType":82},{},[],{"metadata":17122,"sys":17125,"fields":17130},{"tags":17123,"concepts":17124},[],[],{"space":17126,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17128,"publishedVersion":62,"revision":44,"locale":29},{"sys":17127},{"type":12,"linkType":13,"id":14},{"sys":17129},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17131},{"url":458,"details":17132,"fileName":464,"contentType":465},{"size":460,"image":17133},{"width":462,"height":463},{"sys":17135,"fields":17138},{"id":17136,"createdAt":17137},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":17139,"slug":17140,"articleIntro":17139,"category":17141},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[17142],{"metadata":17143,"sys":17146,"fields":17153},{"tags":17144,"concepts":17145},[],[],{"space":17147,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17149,"publishedVersion":414,"revision":62,"contentType":17151,"locale":29},{"sys":17148},{"type":12,"linkType":13,"id":14},{"sys":17150},{"id":21,"type":12,"linkType":22},{"sys":17152},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17154,"metaTitle":424,"metaDescription":425,"mainTitle":17155,"subtitle":443,"heroImage":17170,"ctaButton":466,"ctaLink":467},[423],{"data":17156,"content":17157,"nodeType":74},{},[17158,17164],{"data":17159,"content":17160,"nodeType":78},{},[17161],{"data":17162,"marks":17163,"value":435,"nodeType":82},{},[],{"data":17165,"content":17166,"nodeType":87},{},[17167],{"data":17168,"marks":17169,"value":442,"nodeType":82},{},[],{"metadata":17171,"sys":17174,"fields":17179},{"tags":17172,"concepts":17173},[],[],{"space":17175,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17177,"publishedVersion":62,"revision":44,"locale":29},{"sys":17176},{"type":12,"linkType":13,"id":14},{"sys":17178},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17180},{"url":458,"details":17181,"fileName":464,"contentType":465},{"size":460,"image":17182},{"width":462,"height":463},{"sys":17184,"fields":17187},{"id":17185,"createdAt":17186},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":17188,"slug":17189,"articleIntro":-1,"category":17190},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[17191],{"metadata":17192,"sys":17195,"fields":17202},{"tags":17193,"concepts":17194},[],[],{"space":17196,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17198,"publishedVersion":414,"revision":62,"contentType":17200,"locale":29},{"sys":17197},{"type":12,"linkType":13,"id":14},{"sys":17199},{"id":21,"type":12,"linkType":22},{"sys":17201},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17203,"metaTitle":424,"metaDescription":425,"mainTitle":17204,"subtitle":443,"heroImage":17219,"ctaButton":466,"ctaLink":467},[423],{"data":17205,"content":17206,"nodeType":74},{},[17207,17213],{"data":17208,"content":17209,"nodeType":78},{},[17210],{"data":17211,"marks":17212,"value":435,"nodeType":82},{},[],{"data":17214,"content":17215,"nodeType":87},{},[17216],{"data":17217,"marks":17218,"value":442,"nodeType":82},{},[],{"metadata":17220,"sys":17223,"fields":17228},{"tags":17221,"concepts":17222},[],[],{"space":17224,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17226,"publishedVersion":62,"revision":44,"locale":29},{"sys":17225},{"type":12,"linkType":13,"id":14},{"sys":17227},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17229},{"url":458,"details":17230,"fileName":464,"contentType":465},{"size":460,"image":17231},{"width":462,"height":463},{"sys":17233,"fields":17236},{"id":17234,"createdAt":17235},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":17237,"slug":17238,"articleIntro":17237,"category":17239},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[17240],{"metadata":17241,"sys":17244,"fields":17251},{"tags":17242,"concepts":17243},[],[],{"space":17245,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17247,"publishedVersion":414,"revision":62,"contentType":17249,"locale":29},{"sys":17246},{"type":12,"linkType":13,"id":14},{"sys":17248},{"id":21,"type":12,"linkType":22},{"sys":17250},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17252,"metaTitle":424,"metaDescription":425,"mainTitle":17253,"subtitle":443,"heroImage":17268,"ctaButton":466,"ctaLink":467},[423],{"data":17254,"content":17255,"nodeType":74},{},[17256,17262],{"data":17257,"content":17258,"nodeType":78},{},[17259],{"data":17260,"marks":17261,"value":435,"nodeType":82},{},[],{"data":17263,"content":17264,"nodeType":87},{},[17265],{"data":17266,"marks":17267,"value":442,"nodeType":82},{},[],{"metadata":17269,"sys":17272,"fields":17277},{"tags":17270,"concepts":17271},[],[],{"space":17273,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17275,"publishedVersion":62,"revision":44,"locale":29},{"sys":17274},{"type":12,"linkType":13,"id":14},{"sys":17276},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17278},{"url":458,"details":17279,"fileName":464,"contentType":465},{"size":460,"image":17280},{"width":462,"height":463},{"sys":17282,"fields":17285},{"id":17283,"createdAt":17284},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":17286,"slug":17287,"articleIntro":-1,"category":17288},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[17289],{"metadata":17290,"sys":17293,"fields":17300},{"tags":17291,"concepts":17292},[],[],{"space":17294,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17296,"publishedVersion":414,"revision":62,"contentType":17298,"locale":29},{"sys":17295},{"type":12,"linkType":13,"id":14},{"sys":17297},{"id":21,"type":12,"linkType":22},{"sys":17299},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17301,"metaTitle":424,"metaDescription":425,"mainTitle":17302,"subtitle":443,"heroImage":17317,"ctaButton":466,"ctaLink":467},[423],{"data":17303,"content":17304,"nodeType":74},{},[17305,17311],{"data":17306,"content":17307,"nodeType":78},{},[17308],{"data":17309,"marks":17310,"value":435,"nodeType":82},{},[],{"data":17312,"content":17313,"nodeType":87},{},[17314],{"data":17315,"marks":17316,"value":442,"nodeType":82},{},[],{"metadata":17318,"sys":17321,"fields":17326},{"tags":17319,"concepts":17320},[],[],{"space":17322,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17324,"publishedVersion":62,"revision":44,"locale":29},{"sys":17323},{"type":12,"linkType":13,"id":14},{"sys":17325},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17327},{"url":458,"details":17328,"fileName":464,"contentType":465},{"size":460,"image":17329},{"width":462,"height":463},{"sys":17331,"fields":17334},{"id":17332,"createdAt":17333},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":17335,"slug":17336,"articleIntro":17335,"category":17337},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[17338],{"metadata":17339,"sys":17342,"fields":17349},{"tags":17340,"concepts":17341},[],[],{"space":17343,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17345,"publishedVersion":414,"revision":62,"contentType":17347,"locale":29},{"sys":17344},{"type":12,"linkType":13,"id":14},{"sys":17346},{"id":21,"type":12,"linkType":22},{"sys":17348},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17350,"metaTitle":424,"metaDescription":425,"mainTitle":17351,"subtitle":443,"heroImage":17366,"ctaButton":466,"ctaLink":467},[423],{"data":17352,"content":17353,"nodeType":74},{},[17354,17360],{"data":17355,"content":17356,"nodeType":78},{},[17357],{"data":17358,"marks":17359,"value":435,"nodeType":82},{},[],{"data":17361,"content":17362,"nodeType":87},{},[17363],{"data":17364,"marks":17365,"value":442,"nodeType":82},{},[],{"metadata":17367,"sys":17370,"fields":17375},{"tags":17368,"concepts":17369},[],[],{"space":17371,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17373,"publishedVersion":62,"revision":44,"locale":29},{"sys":17372},{"type":12,"linkType":13,"id":14},{"sys":17374},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17376},{"url":458,"details":17377,"fileName":464,"contentType":465},{"size":460,"image":17378},{"width":462,"height":463},{"sys":17380,"fields":17383},{"id":17381,"createdAt":17382},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":17384,"slug":17385,"articleIntro":17384,"category":17386},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[17387],{"metadata":17388,"sys":17391,"fields":17398},{"tags":17389,"concepts":17390},[],[],{"space":17392,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17394,"publishedVersion":414,"revision":62,"contentType":17396,"locale":29},{"sys":17393},{"type":12,"linkType":13,"id":14},{"sys":17395},{"id":21,"type":12,"linkType":22},{"sys":17397},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17399,"metaTitle":424,"metaDescription":425,"mainTitle":17400,"subtitle":443,"heroImage":17415,"ctaButton":466,"ctaLink":467},[423],{"data":17401,"content":17402,"nodeType":74},{},[17403,17409],{"data":17404,"content":17405,"nodeType":78},{},[17406],{"data":17407,"marks":17408,"value":435,"nodeType":82},{},[],{"data":17410,"content":17411,"nodeType":87},{},[17412],{"data":17413,"marks":17414,"value":442,"nodeType":82},{},[],{"metadata":17416,"sys":17419,"fields":17424},{"tags":17417,"concepts":17418},[],[],{"space":17420,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17422,"publishedVersion":62,"revision":44,"locale":29},{"sys":17421},{"type":12,"linkType":13,"id":14},{"sys":17423},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17425},{"url":458,"details":17426,"fileName":464,"contentType":465},{"size":460,"image":17427},{"width":462,"height":463},{"sys":17429,"fields":17432},{"id":17430,"createdAt":17431},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":17433,"slug":17434,"articleIntro":17433,"category":17435},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[17436],{"metadata":17437,"sys":17440,"fields":17447},{"tags":17438,"concepts":17439},[],[],{"space":17441,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17443,"publishedVersion":414,"revision":62,"contentType":17445,"locale":29},{"sys":17442},{"type":12,"linkType":13,"id":14},{"sys":17444},{"id":21,"type":12,"linkType":22},{"sys":17446},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17448,"metaTitle":424,"metaDescription":425,"mainTitle":17449,"subtitle":443,"heroImage":17464,"ctaButton":466,"ctaLink":467},[423],{"data":17450,"content":17451,"nodeType":74},{},[17452,17458],{"data":17453,"content":17454,"nodeType":78},{},[17455],{"data":17456,"marks":17457,"value":435,"nodeType":82},{},[],{"data":17459,"content":17460,"nodeType":87},{},[17461],{"data":17462,"marks":17463,"value":442,"nodeType":82},{},[],{"metadata":17465,"sys":17468,"fields":17473},{"tags":17466,"concepts":17467},[],[],{"space":17469,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17471,"publishedVersion":62,"revision":44,"locale":29},{"sys":17470},{"type":12,"linkType":13,"id":14},{"sys":17472},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17474},{"url":458,"details":17475,"fileName":464,"contentType":465},{"size":460,"image":17476},{"width":462,"height":463},{"sys":17478,"fields":17481},{"id":17479,"createdAt":17480},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":17482,"slug":17483,"articleIntro":17482,"category":17484},"4686 - Charges à payer","compte-4686-charges-a-payer",[17485],{"metadata":17486,"sys":17489,"fields":17496},{"tags":17487,"concepts":17488},[],[],{"space":17490,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17492,"publishedVersion":414,"revision":62,"contentType":17494,"locale":29},{"sys":17491},{"type":12,"linkType":13,"id":14},{"sys":17493},{"id":21,"type":12,"linkType":22},{"sys":17495},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17497,"metaTitle":424,"metaDescription":425,"mainTitle":17498,"subtitle":443,"heroImage":17513,"ctaButton":466,"ctaLink":467},[423],{"data":17499,"content":17500,"nodeType":74},{},[17501,17507],{"data":17502,"content":17503,"nodeType":78},{},[17504],{"data":17505,"marks":17506,"value":435,"nodeType":82},{},[],{"data":17508,"content":17509,"nodeType":87},{},[17510],{"data":17511,"marks":17512,"value":442,"nodeType":82},{},[],{"metadata":17514,"sys":17517,"fields":17522},{"tags":17515,"concepts":17516},[],[],{"space":17518,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17520,"publishedVersion":62,"revision":44,"locale":29},{"sys":17519},{"type":12,"linkType":13,"id":14},{"sys":17521},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17523},{"url":458,"details":17524,"fileName":464,"contentType":465},{"size":460,"image":17525},{"width":462,"height":463},{"sys":17527,"fields":17530},{"id":17528,"createdAt":17529},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":17531,"slug":17532,"articleIntro":17531,"category":17533},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[17534],{"metadata":17535,"sys":17538,"fields":17545},{"tags":17536,"concepts":17537},[],[],{"space":17539,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17541,"publishedVersion":414,"revision":62,"contentType":17543,"locale":29},{"sys":17540},{"type":12,"linkType":13,"id":14},{"sys":17542},{"id":21,"type":12,"linkType":22},{"sys":17544},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17546,"metaTitle":424,"metaDescription":425,"mainTitle":17547,"subtitle":443,"heroImage":17562,"ctaButton":466,"ctaLink":467},[423],{"data":17548,"content":17549,"nodeType":74},{},[17550,17556],{"data":17551,"content":17552,"nodeType":78},{},[17553],{"data":17554,"marks":17555,"value":435,"nodeType":82},{},[],{"data":17557,"content":17558,"nodeType":87},{},[17559],{"data":17560,"marks":17561,"value":442,"nodeType":82},{},[],{"metadata":17563,"sys":17566,"fields":17571},{"tags":17564,"concepts":17565},[],[],{"space":17567,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17569,"publishedVersion":62,"revision":44,"locale":29},{"sys":17568},{"type":12,"linkType":13,"id":14},{"sys":17570},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17572},{"url":458,"details":17573,"fileName":464,"contentType":465},{"size":460,"image":17574},{"width":462,"height":463},{"sys":17576,"fields":17579},{"id":17577,"createdAt":17578},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":17580,"slug":17581,"articleIntro":-1,"category":17582},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[17583],{"metadata":17584,"sys":17587,"fields":17594},{"tags":17585,"concepts":17586},[],[],{"space":17588,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17590,"publishedVersion":414,"revision":62,"contentType":17592,"locale":29},{"sys":17589},{"type":12,"linkType":13,"id":14},{"sys":17591},{"id":21,"type":12,"linkType":22},{"sys":17593},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17595,"metaTitle":424,"metaDescription":425,"mainTitle":17596,"subtitle":443,"heroImage":17611,"ctaButton":466,"ctaLink":467},[423],{"data":17597,"content":17598,"nodeType":74},{},[17599,17605],{"data":17600,"content":17601,"nodeType":78},{},[17602],{"data":17603,"marks":17604,"value":435,"nodeType":82},{},[],{"data":17606,"content":17607,"nodeType":87},{},[17608],{"data":17609,"marks":17610,"value":442,"nodeType":82},{},[],{"metadata":17612,"sys":17615,"fields":17620},{"tags":17613,"concepts":17614},[],[],{"space":17616,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17618,"publishedVersion":62,"revision":44,"locale":29},{"sys":17617},{"type":12,"linkType":13,"id":14},{"sys":17619},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17621},{"url":458,"details":17622,"fileName":464,"contentType":465},{"size":460,"image":17623},{"width":462,"height":463},{"sys":17625,"fields":17628},{"id":17626,"createdAt":17627},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":17629,"slug":17630,"articleIntro":17629,"category":17631},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[17632],{"metadata":17633,"sys":17636,"fields":17643},{"tags":17634,"concepts":17635},[],[],{"space":17637,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17639,"publishedVersion":414,"revision":62,"contentType":17641,"locale":29},{"sys":17638},{"type":12,"linkType":13,"id":14},{"sys":17640},{"id":21,"type":12,"linkType":22},{"sys":17642},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17644,"metaTitle":424,"metaDescription":425,"mainTitle":17645,"subtitle":443,"heroImage":17660,"ctaButton":466,"ctaLink":467},[423],{"data":17646,"content":17647,"nodeType":74},{},[17648,17654],{"data":17649,"content":17650,"nodeType":78},{},[17651],{"data":17652,"marks":17653,"value":435,"nodeType":82},{},[],{"data":17655,"content":17656,"nodeType":87},{},[17657],{"data":17658,"marks":17659,"value":442,"nodeType":82},{},[],{"metadata":17661,"sys":17664,"fields":17669},{"tags":17662,"concepts":17663},[],[],{"space":17665,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17667,"publishedVersion":62,"revision":44,"locale":29},{"sys":17666},{"type":12,"linkType":13,"id":14},{"sys":17668},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17670},{"url":458,"details":17671,"fileName":464,"contentType":465},{"size":460,"image":17672},{"width":462,"height":463},{"sys":17674,"fields":17677},{"id":17675,"createdAt":17676},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":17678,"slug":17679,"articleIntro":-1,"category":17680},"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",[17681],{"metadata":17682,"sys":17685,"fields":17692},{"tags":17683,"concepts":17684},[],[],{"space":17686,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17688,"publishedVersion":414,"revision":62,"contentType":17690,"locale":29},{"sys":17687},{"type":12,"linkType":13,"id":14},{"sys":17689},{"id":21,"type":12,"linkType":22},{"sys":17691},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17693,"metaTitle":424,"metaDescription":425,"mainTitle":17694,"subtitle":443,"heroImage":17709,"ctaButton":466,"ctaLink":467},[423],{"data":17695,"content":17696,"nodeType":74},{},[17697,17703],{"data":17698,"content":17699,"nodeType":78},{},[17700],{"data":17701,"marks":17702,"value":435,"nodeType":82},{},[],{"data":17704,"content":17705,"nodeType":87},{},[17706],{"data":17707,"marks":17708,"value":442,"nodeType":82},{},[],{"metadata":17710,"sys":17713,"fields":17718},{"tags":17711,"concepts":17712},[],[],{"space":17714,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17716,"publishedVersion":62,"revision":44,"locale":29},{"sys":17715},{"type":12,"linkType":13,"id":14},{"sys":17717},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17719},{"url":458,"details":17720,"fileName":464,"contentType":465},{"size":460,"image":17721},{"width":462,"height":463},{"sys":17723,"fields":17726},{"id":17724,"createdAt":17725},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":17727,"slug":17728,"articleIntro":17727,"category":17729},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[17730],{"metadata":17731,"sys":17734,"fields":17741},{"tags":17732,"concepts":17733},[],[],{"space":17735,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17737,"publishedVersion":414,"revision":62,"contentType":17739,"locale":29},{"sys":17736},{"type":12,"linkType":13,"id":14},{"sys":17738},{"id":21,"type":12,"linkType":22},{"sys":17740},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17742,"metaTitle":424,"metaDescription":425,"mainTitle":17743,"subtitle":443,"heroImage":17758,"ctaButton":466,"ctaLink":467},[423],{"data":17744,"content":17745,"nodeType":74},{},[17746,17752],{"data":17747,"content":17748,"nodeType":78},{},[17749],{"data":17750,"marks":17751,"value":435,"nodeType":82},{},[],{"data":17753,"content":17754,"nodeType":87},{},[17755],{"data":17756,"marks":17757,"value":442,"nodeType":82},{},[],{"metadata":17759,"sys":17762,"fields":17767},{"tags":17760,"concepts":17761},[],[],{"space":17763,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17765,"publishedVersion":62,"revision":44,"locale":29},{"sys":17764},{"type":12,"linkType":13,"id":14},{"sys":17766},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17768},{"url":458,"details":17769,"fileName":464,"contentType":465},{"size":460,"image":17770},{"width":462,"height":463},{"sys":17772,"fields":17775},{"id":17773,"createdAt":17774},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":17776,"slug":17777,"articleIntro":17778,"category":17779},"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",[17780],{"metadata":17781,"sys":17784,"fields":17791},{"tags":17782,"concepts":17783},[],[],{"space":17785,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17787,"publishedVersion":414,"revision":62,"contentType":17789,"locale":29},{"sys":17786},{"type":12,"linkType":13,"id":14},{"sys":17788},{"id":21,"type":12,"linkType":22},{"sys":17790},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17792,"metaTitle":424,"metaDescription":425,"mainTitle":17793,"subtitle":443,"heroImage":17808,"ctaButton":466,"ctaLink":467},[423],{"data":17794,"content":17795,"nodeType":74},{},[17796,17802],{"data":17797,"content":17798,"nodeType":78},{},[17799],{"data":17800,"marks":17801,"value":435,"nodeType":82},{},[],{"data":17803,"content":17804,"nodeType":87},{},[17805],{"data":17806,"marks":17807,"value":442,"nodeType":82},{},[],{"metadata":17809,"sys":17812,"fields":17817},{"tags":17810,"concepts":17811},[],[],{"space":17813,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17815,"publishedVersion":62,"revision":44,"locale":29},{"sys":17814},{"type":12,"linkType":13,"id":14},{"sys":17816},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17818},{"url":458,"details":17819,"fileName":464,"contentType":465},{"size":460,"image":17820},{"width":462,"height":463},{"sys":17822,"fields":17825},{"id":17823,"createdAt":17824},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":17826,"slug":17827,"articleIntro":17828,"category":17829},"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.",[17830],{"metadata":17831,"sys":17834,"fields":17841},{"tags":17832,"concepts":17833},[],[],{"space":17835,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17837,"publishedVersion":414,"revision":62,"contentType":17839,"locale":29},{"sys":17836},{"type":12,"linkType":13,"id":14},{"sys":17838},{"id":21,"type":12,"linkType":22},{"sys":17840},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17842,"metaTitle":424,"metaDescription":425,"mainTitle":17843,"subtitle":443,"heroImage":17858,"ctaButton":466,"ctaLink":467},[423],{"data":17844,"content":17845,"nodeType":74},{},[17846,17852],{"data":17847,"content":17848,"nodeType":78},{},[17849],{"data":17850,"marks":17851,"value":435,"nodeType":82},{},[],{"data":17853,"content":17854,"nodeType":87},{},[17855],{"data":17856,"marks":17857,"value":442,"nodeType":82},{},[],{"metadata":17859,"sys":17862,"fields":17867},{"tags":17860,"concepts":17861},[],[],{"space":17863,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17865,"publishedVersion":62,"revision":44,"locale":29},{"sys":17864},{"type":12,"linkType":13,"id":14},{"sys":17866},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17868},{"url":458,"details":17869,"fileName":464,"contentType":465},{"size":460,"image":17870},{"width":462,"height":463},{"sys":17872,"fields":17875},{"id":17873,"createdAt":17874},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":17876,"slug":17877,"articleIntro":17876,"category":17878},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[17879],{"metadata":17880,"sys":17883,"fields":17890},{"tags":17881,"concepts":17882},[],[],{"space":17884,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17886,"publishedVersion":414,"revision":62,"contentType":17888,"locale":29},{"sys":17885},{"type":12,"linkType":13,"id":14},{"sys":17887},{"id":21,"type":12,"linkType":22},{"sys":17889},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17891,"metaTitle":424,"metaDescription":425,"mainTitle":17892,"subtitle":443,"heroImage":17907,"ctaButton":466,"ctaLink":467},[423],{"data":17893,"content":17894,"nodeType":74},{},[17895,17901],{"data":17896,"content":17897,"nodeType":78},{},[17898],{"data":17899,"marks":17900,"value":435,"nodeType":82},{},[],{"data":17902,"content":17903,"nodeType":87},{},[17904],{"data":17905,"marks":17906,"value":442,"nodeType":82},{},[],{"metadata":17908,"sys":17911,"fields":17916},{"tags":17909,"concepts":17910},[],[],{"space":17912,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17914,"publishedVersion":62,"revision":44,"locale":29},{"sys":17913},{"type":12,"linkType":13,"id":14},{"sys":17915},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17917},{"url":458,"details":17918,"fileName":464,"contentType":465},{"size":460,"image":17919},{"width":462,"height":463},{"sys":17921,"fields":17924},{"id":17922,"createdAt":17923},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17925,"slug":17926,"articleIntro":17925,"category":17927},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17928],{"metadata":17929,"sys":17932,"fields":17939},{"tags":17930,"concepts":17931},[],[],{"space":17933,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17935,"publishedVersion":414,"revision":62,"contentType":17937,"locale":29},{"sys":17934},{"type":12,"linkType":13,"id":14},{"sys":17936},{"id":21,"type":12,"linkType":22},{"sys":17938},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17940,"metaTitle":424,"metaDescription":425,"mainTitle":17941,"subtitle":443,"heroImage":17956,"ctaButton":466,"ctaLink":467},[423],{"data":17942,"content":17943,"nodeType":74},{},[17944,17950],{"data":17945,"content":17946,"nodeType":78},{},[17947],{"data":17948,"marks":17949,"value":435,"nodeType":82},{},[],{"data":17951,"content":17952,"nodeType":87},{},[17953],{"data":17954,"marks":17955,"value":442,"nodeType":82},{},[],{"metadata":17957,"sys":17960,"fields":17965},{"tags":17958,"concepts":17959},[],[],{"space":17961,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":17963,"publishedVersion":62,"revision":44,"locale":29},{"sys":17962},{"type":12,"linkType":13,"id":14},{"sys":17964},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":17966},{"url":458,"details":17967,"fileName":464,"contentType":465},{"size":460,"image":17968},{"width":462,"height":463},{"sys":17970,"fields":17973},{"id":17971,"createdAt":17972},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":17974,"slug":17975,"articleIntro":17974,"category":17976},"206 - Droit au bail","compte-206-droit-au-bail",[17977],{"metadata":17978,"sys":17981,"fields":17988},{"tags":17979,"concepts":17980},[],[],{"space":17982,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":17984,"publishedVersion":414,"revision":62,"contentType":17986,"locale":29},{"sys":17983},{"type":12,"linkType":13,"id":14},{"sys":17985},{"id":21,"type":12,"linkType":22},{"sys":17987},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":17989,"metaTitle":424,"metaDescription":425,"mainTitle":17990,"subtitle":443,"heroImage":18005,"ctaButton":466,"ctaLink":467},[423],{"data":17991,"content":17992,"nodeType":74},{},[17993,17999],{"data":17994,"content":17995,"nodeType":78},{},[17996],{"data":17997,"marks":17998,"value":435,"nodeType":82},{},[],{"data":18000,"content":18001,"nodeType":87},{},[18002],{"data":18003,"marks":18004,"value":442,"nodeType":82},{},[],{"metadata":18006,"sys":18009,"fields":18014},{"tags":18007,"concepts":18008},[],[],{"space":18010,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18012,"publishedVersion":62,"revision":44,"locale":29},{"sys":18011},{"type":12,"linkType":13,"id":14},{"sys":18013},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18015},{"url":458,"details":18016,"fileName":464,"contentType":465},{"size":460,"image":18017},{"width":462,"height":463},{"sys":18019,"fields":18022},{"id":18020,"createdAt":18021},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":18023,"slug":18024,"articleIntro":-1,"category":18025},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[18026],{"metadata":18027,"sys":18030,"fields":18037},{"tags":18028,"concepts":18029},[],[],{"space":18031,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18033,"publishedVersion":414,"revision":62,"contentType":18035,"locale":29},{"sys":18032},{"type":12,"linkType":13,"id":14},{"sys":18034},{"id":21,"type":12,"linkType":22},{"sys":18036},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18038,"metaTitle":424,"metaDescription":425,"mainTitle":18039,"subtitle":443,"heroImage":18054,"ctaButton":466,"ctaLink":467},[423],{"data":18040,"content":18041,"nodeType":74},{},[18042,18048],{"data":18043,"content":18044,"nodeType":78},{},[18045],{"data":18046,"marks":18047,"value":435,"nodeType":82},{},[],{"data":18049,"content":18050,"nodeType":87},{},[18051],{"data":18052,"marks":18053,"value":442,"nodeType":82},{},[],{"metadata":18055,"sys":18058,"fields":18063},{"tags":18056,"concepts":18057},[],[],{"space":18059,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18061,"publishedVersion":62,"revision":44,"locale":29},{"sys":18060},{"type":12,"linkType":13,"id":14},{"sys":18062},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18064},{"url":458,"details":18065,"fileName":464,"contentType":465},{"size":460,"image":18066},{"width":462,"height":463},{"sys":18068,"fields":18071},{"id":18069,"createdAt":18070},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":18072,"slug":18073,"articleIntro":18072,"category":18074},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[18075],{"metadata":18076,"sys":18079,"fields":18086},{"tags":18077,"concepts":18078},[],[],{"space":18080,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18082,"publishedVersion":414,"revision":62,"contentType":18084,"locale":29},{"sys":18081},{"type":12,"linkType":13,"id":14},{"sys":18083},{"id":21,"type":12,"linkType":22},{"sys":18085},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18087,"metaTitle":424,"metaDescription":425,"mainTitle":18088,"subtitle":443,"heroImage":18103,"ctaButton":466,"ctaLink":467},[423],{"data":18089,"content":18090,"nodeType":74},{},[18091,18097],{"data":18092,"content":18093,"nodeType":78},{},[18094],{"data":18095,"marks":18096,"value":435,"nodeType":82},{},[],{"data":18098,"content":18099,"nodeType":87},{},[18100],{"data":18101,"marks":18102,"value":442,"nodeType":82},{},[],{"metadata":18104,"sys":18107,"fields":18112},{"tags":18105,"concepts":18106},[],[],{"space":18108,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18110,"publishedVersion":62,"revision":44,"locale":29},{"sys":18109},{"type":12,"linkType":13,"id":14},{"sys":18111},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18113},{"url":458,"details":18114,"fileName":464,"contentType":465},{"size":460,"image":18115},{"width":462,"height":463},{"sys":18117,"fields":18120},{"id":18118,"createdAt":18119},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":18121,"slug":18122,"articleIntro":-1,"category":18123},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[18124],{"metadata":18125,"sys":18128,"fields":18135},{"tags":18126,"concepts":18127},[],[],{"space":18129,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18131,"publishedVersion":414,"revision":62,"contentType":18133,"locale":29},{"sys":18130},{"type":12,"linkType":13,"id":14},{"sys":18132},{"id":21,"type":12,"linkType":22},{"sys":18134},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18136,"metaTitle":424,"metaDescription":425,"mainTitle":18137,"subtitle":443,"heroImage":18152,"ctaButton":466,"ctaLink":467},[423],{"data":18138,"content":18139,"nodeType":74},{},[18140,18146],{"data":18141,"content":18142,"nodeType":78},{},[18143],{"data":18144,"marks":18145,"value":435,"nodeType":82},{},[],{"data":18147,"content":18148,"nodeType":87},{},[18149],{"data":18150,"marks":18151,"value":442,"nodeType":82},{},[],{"metadata":18153,"sys":18156,"fields":18161},{"tags":18154,"concepts":18155},[],[],{"space":18157,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18159,"publishedVersion":62,"revision":44,"locale":29},{"sys":18158},{"type":12,"linkType":13,"id":14},{"sys":18160},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18162},{"url":458,"details":18163,"fileName":464,"contentType":465},{"size":460,"image":18164},{"width":462,"height":463},{"sys":18166,"fields":18169},{"id":18167,"createdAt":18168},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":18170,"slug":18171,"articleIntro":18172,"category":18173},"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. ",[18174],{"metadata":18175,"sys":18178,"fields":18185},{"tags":18176,"concepts":18177},[],[],{"space":18179,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18181,"publishedVersion":414,"revision":62,"contentType":18183,"locale":29},{"sys":18180},{"type":12,"linkType":13,"id":14},{"sys":18182},{"id":21,"type":12,"linkType":22},{"sys":18184},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18186,"metaTitle":424,"metaDescription":425,"mainTitle":18187,"subtitle":443,"heroImage":18202,"ctaButton":466,"ctaLink":467},[423],{"data":18188,"content":18189,"nodeType":74},{},[18190,18196],{"data":18191,"content":18192,"nodeType":78},{},[18193],{"data":18194,"marks":18195,"value":435,"nodeType":82},{},[],{"data":18197,"content":18198,"nodeType":87},{},[18199],{"data":18200,"marks":18201,"value":442,"nodeType":82},{},[],{"metadata":18203,"sys":18206,"fields":18211},{"tags":18204,"concepts":18205},[],[],{"space":18207,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18209,"publishedVersion":62,"revision":44,"locale":29},{"sys":18208},{"type":12,"linkType":13,"id":14},{"sys":18210},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18212},{"url":458,"details":18213,"fileName":464,"contentType":465},{"size":460,"image":18214},{"width":462,"height":463},{"sys":18216,"fields":18219},{"id":18217,"createdAt":18218},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":18220,"slug":18221,"articleIntro":-1,"category":18222},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[18223],{"metadata":18224,"sys":18227,"fields":18234},{"tags":18225,"concepts":18226},[],[],{"space":18228,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18230,"publishedVersion":414,"revision":62,"contentType":18232,"locale":29},{"sys":18229},{"type":12,"linkType":13,"id":14},{"sys":18231},{"id":21,"type":12,"linkType":22},{"sys":18233},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18235,"metaTitle":424,"metaDescription":425,"mainTitle":18236,"subtitle":443,"heroImage":18251,"ctaButton":466,"ctaLink":467},[423],{"data":18237,"content":18238,"nodeType":74},{},[18239,18245],{"data":18240,"content":18241,"nodeType":78},{},[18242],{"data":18243,"marks":18244,"value":435,"nodeType":82},{},[],{"data":18246,"content":18247,"nodeType":87},{},[18248],{"data":18249,"marks":18250,"value":442,"nodeType":82},{},[],{"metadata":18252,"sys":18255,"fields":18260},{"tags":18253,"concepts":18254},[],[],{"space":18256,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18258,"publishedVersion":62,"revision":44,"locale":29},{"sys":18257},{"type":12,"linkType":13,"id":14},{"sys":18259},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18261},{"url":458,"details":18262,"fileName":464,"contentType":465},{"size":460,"image":18263},{"width":462,"height":463},{"sys":18265,"fields":18268},{"id":18266,"createdAt":18267},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":18269,"slug":18270,"articleIntro":18269,"category":18271},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[18272],{"metadata":18273,"sys":18276,"fields":18283},{"tags":18274,"concepts":18275},[],[],{"space":18277,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18279,"publishedVersion":414,"revision":62,"contentType":18281,"locale":29},{"sys":18278},{"type":12,"linkType":13,"id":14},{"sys":18280},{"id":21,"type":12,"linkType":22},{"sys":18282},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18284,"metaTitle":424,"metaDescription":425,"mainTitle":18285,"subtitle":443,"heroImage":18300,"ctaButton":466,"ctaLink":467},[423],{"data":18286,"content":18287,"nodeType":74},{},[18288,18294],{"data":18289,"content":18290,"nodeType":78},{},[18291],{"data":18292,"marks":18293,"value":435,"nodeType":82},{},[],{"data":18295,"content":18296,"nodeType":87},{},[18297],{"data":18298,"marks":18299,"value":442,"nodeType":82},{},[],{"metadata":18301,"sys":18304,"fields":18309},{"tags":18302,"concepts":18303},[],[],{"space":18305,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18307,"publishedVersion":62,"revision":44,"locale":29},{"sys":18306},{"type":12,"linkType":13,"id":14},{"sys":18308},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18310},{"url":458,"details":18311,"fileName":464,"contentType":465},{"size":460,"image":18312},{"width":462,"height":463},{"sys":18314,"fields":18317},{"id":18315,"createdAt":18316},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":18318,"slug":18319,"articleIntro":18318,"category":18320},"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",[18321],{"metadata":18322,"sys":18325,"fields":18332},{"tags":18323,"concepts":18324},[],[],{"space":18326,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18328,"publishedVersion":414,"revision":62,"contentType":18330,"locale":29},{"sys":18327},{"type":12,"linkType":13,"id":14},{"sys":18329},{"id":21,"type":12,"linkType":22},{"sys":18331},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18333,"metaTitle":424,"metaDescription":425,"mainTitle":18334,"subtitle":443,"heroImage":18349,"ctaButton":466,"ctaLink":467},[423],{"data":18335,"content":18336,"nodeType":74},{},[18337,18343],{"data":18338,"content":18339,"nodeType":78},{},[18340],{"data":18341,"marks":18342,"value":435,"nodeType":82},{},[],{"data":18344,"content":18345,"nodeType":87},{},[18346],{"data":18347,"marks":18348,"value":442,"nodeType":82},{},[],{"metadata":18350,"sys":18353,"fields":18358},{"tags":18351,"concepts":18352},[],[],{"space":18354,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18356,"publishedVersion":62,"revision":44,"locale":29},{"sys":18355},{"type":12,"linkType":13,"id":14},{"sys":18357},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18359},{"url":458,"details":18360,"fileName":464,"contentType":465},{"size":460,"image":18361},{"width":462,"height":463},{"sys":18363,"fields":18366},{"id":18364,"createdAt":18365},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":18367,"slug":18368,"articleIntro":18367,"category":18369},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[18370],{"metadata":18371,"sys":18374,"fields":18381},{"tags":18372,"concepts":18373},[],[],{"space":18375,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18377,"publishedVersion":414,"revision":62,"contentType":18379,"locale":29},{"sys":18376},{"type":12,"linkType":13,"id":14},{"sys":18378},{"id":21,"type":12,"linkType":22},{"sys":18380},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18382,"metaTitle":424,"metaDescription":425,"mainTitle":18383,"subtitle":443,"heroImage":18398,"ctaButton":466,"ctaLink":467},[423],{"data":18384,"content":18385,"nodeType":74},{},[18386,18392],{"data":18387,"content":18388,"nodeType":78},{},[18389],{"data":18390,"marks":18391,"value":435,"nodeType":82},{},[],{"data":18393,"content":18394,"nodeType":87},{},[18395],{"data":18396,"marks":18397,"value":442,"nodeType":82},{},[],{"metadata":18399,"sys":18402,"fields":18407},{"tags":18400,"concepts":18401},[],[],{"space":18403,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18405,"publishedVersion":62,"revision":44,"locale":29},{"sys":18404},{"type":12,"linkType":13,"id":14},{"sys":18406},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18408},{"url":458,"details":18409,"fileName":464,"contentType":465},{"size":460,"image":18410},{"width":462,"height":463},{"sys":18412,"fields":18415},{"id":18413,"createdAt":18414},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":18416,"slug":18417,"articleIntro":18416,"category":18418},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[18419],{"metadata":18420,"sys":18423,"fields":18430},{"tags":18421,"concepts":18422},[],[],{"space":18424,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18426,"publishedVersion":414,"revision":62,"contentType":18428,"locale":29},{"sys":18425},{"type":12,"linkType":13,"id":14},{"sys":18427},{"id":21,"type":12,"linkType":22},{"sys":18429},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18431,"metaTitle":424,"metaDescription":425,"mainTitle":18432,"subtitle":443,"heroImage":18447,"ctaButton":466,"ctaLink":467},[423],{"data":18433,"content":18434,"nodeType":74},{},[18435,18441],{"data":18436,"content":18437,"nodeType":78},{},[18438],{"data":18439,"marks":18440,"value":435,"nodeType":82},{},[],{"data":18442,"content":18443,"nodeType":87},{},[18444],{"data":18445,"marks":18446,"value":442,"nodeType":82},{},[],{"metadata":18448,"sys":18451,"fields":18456},{"tags":18449,"concepts":18450},[],[],{"space":18452,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18454,"publishedVersion":62,"revision":44,"locale":29},{"sys":18453},{"type":12,"linkType":13,"id":14},{"sys":18455},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18457},{"url":458,"details":18458,"fileName":464,"contentType":465},{"size":460,"image":18459},{"width":462,"height":463},{"sys":18461,"fields":18464},{"id":18462,"createdAt":18463},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":18465,"slug":18466,"articleIntro":-1,"category":18467},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[18468],{"metadata":18469,"sys":18472,"fields":18479},{"tags":18470,"concepts":18471},[],[],{"space":18473,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18475,"publishedVersion":414,"revision":62,"contentType":18477,"locale":29},{"sys":18474},{"type":12,"linkType":13,"id":14},{"sys":18476},{"id":21,"type":12,"linkType":22},{"sys":18478},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18480,"metaTitle":424,"metaDescription":425,"mainTitle":18481,"subtitle":443,"heroImage":18496,"ctaButton":466,"ctaLink":467},[423],{"data":18482,"content":18483,"nodeType":74},{},[18484,18490],{"data":18485,"content":18486,"nodeType":78},{},[18487],{"data":18488,"marks":18489,"value":435,"nodeType":82},{},[],{"data":18491,"content":18492,"nodeType":87},{},[18493],{"data":18494,"marks":18495,"value":442,"nodeType":82},{},[],{"metadata":18497,"sys":18500,"fields":18505},{"tags":18498,"concepts":18499},[],[],{"space":18501,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18503,"publishedVersion":62,"revision":44,"locale":29},{"sys":18502},{"type":12,"linkType":13,"id":14},{"sys":18504},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18506},{"url":458,"details":18507,"fileName":464,"contentType":465},{"size":460,"image":18508},{"width":462,"height":463},{"sys":18510,"fields":18513},{"id":18511,"createdAt":18512},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":18514,"slug":18515,"articleIntro":18514,"category":18516},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[18517],{"metadata":18518,"sys":18521,"fields":18528},{"tags":18519,"concepts":18520},[],[],{"space":18522,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18524,"publishedVersion":414,"revision":62,"contentType":18526,"locale":29},{"sys":18523},{"type":12,"linkType":13,"id":14},{"sys":18525},{"id":21,"type":12,"linkType":22},{"sys":18527},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18529,"metaTitle":424,"metaDescription":425,"mainTitle":18530,"subtitle":443,"heroImage":18545,"ctaButton":466,"ctaLink":467},[423],{"data":18531,"content":18532,"nodeType":74},{},[18533,18539],{"data":18534,"content":18535,"nodeType":78},{},[18536],{"data":18537,"marks":18538,"value":435,"nodeType":82},{},[],{"data":18540,"content":18541,"nodeType":87},{},[18542],{"data":18543,"marks":18544,"value":442,"nodeType":82},{},[],{"metadata":18546,"sys":18549,"fields":18554},{"tags":18547,"concepts":18548},[],[],{"space":18550,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18552,"publishedVersion":62,"revision":44,"locale":29},{"sys":18551},{"type":12,"linkType":13,"id":14},{"sys":18553},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18555},{"url":458,"details":18556,"fileName":464,"contentType":465},{"size":460,"image":18557},{"width":462,"height":463},{"sys":18559,"fields":18562},{"id":18560,"createdAt":18561},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":18563,"slug":18564,"articleIntro":18563,"category":18565},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[18566],{"metadata":18567,"sys":18570,"fields":18577},{"tags":18568,"concepts":18569},[],[],{"space":18571,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18573,"publishedVersion":414,"revision":62,"contentType":18575,"locale":29},{"sys":18572},{"type":12,"linkType":13,"id":14},{"sys":18574},{"id":21,"type":12,"linkType":22},{"sys":18576},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18578,"metaTitle":424,"metaDescription":425,"mainTitle":18579,"subtitle":443,"heroImage":18594,"ctaButton":466,"ctaLink":467},[423],{"data":18580,"content":18581,"nodeType":74},{},[18582,18588],{"data":18583,"content":18584,"nodeType":78},{},[18585],{"data":18586,"marks":18587,"value":435,"nodeType":82},{},[],{"data":18589,"content":18590,"nodeType":87},{},[18591],{"data":18592,"marks":18593,"value":442,"nodeType":82},{},[],{"metadata":18595,"sys":18598,"fields":18603},{"tags":18596,"concepts":18597},[],[],{"space":18599,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18601,"publishedVersion":62,"revision":44,"locale":29},{"sys":18600},{"type":12,"linkType":13,"id":14},{"sys":18602},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18604},{"url":458,"details":18605,"fileName":464,"contentType":465},{"size":460,"image":18606},{"width":462,"height":463},{"sys":18608,"fields":18611},{"id":18609,"createdAt":18610},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":18612,"slug":18613,"articleIntro":18612,"category":18614},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[18615],{"metadata":18616,"sys":18619,"fields":18626},{"tags":18617,"concepts":18618},[],[],{"space":18620,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18622,"publishedVersion":414,"revision":62,"contentType":18624,"locale":29},{"sys":18621},{"type":12,"linkType":13,"id":14},{"sys":18623},{"id":21,"type":12,"linkType":22},{"sys":18625},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18627,"metaTitle":424,"metaDescription":425,"mainTitle":18628,"subtitle":443,"heroImage":18643,"ctaButton":466,"ctaLink":467},[423],{"data":18629,"content":18630,"nodeType":74},{},[18631,18637],{"data":18632,"content":18633,"nodeType":78},{},[18634],{"data":18635,"marks":18636,"value":435,"nodeType":82},{},[],{"data":18638,"content":18639,"nodeType":87},{},[18640],{"data":18641,"marks":18642,"value":442,"nodeType":82},{},[],{"metadata":18644,"sys":18647,"fields":18652},{"tags":18645,"concepts":18646},[],[],{"space":18648,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18650,"publishedVersion":62,"revision":44,"locale":29},{"sys":18649},{"type":12,"linkType":13,"id":14},{"sys":18651},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18653},{"url":458,"details":18654,"fileName":464,"contentType":465},{"size":460,"image":18655},{"width":462,"height":463},{"sys":18657,"fields":18660},{"id":18658,"createdAt":18659},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":18661,"slug":18662,"articleIntro":18661,"category":18663},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[18664],{"metadata":18665,"sys":18668,"fields":18675},{"tags":18666,"concepts":18667},[],[],{"space":18669,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18671,"publishedVersion":414,"revision":62,"contentType":18673,"locale":29},{"sys":18670},{"type":12,"linkType":13,"id":14},{"sys":18672},{"id":21,"type":12,"linkType":22},{"sys":18674},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18676,"metaTitle":424,"metaDescription":425,"mainTitle":18677,"subtitle":443,"heroImage":18692,"ctaButton":466,"ctaLink":467},[423],{"data":18678,"content":18679,"nodeType":74},{},[18680,18686],{"data":18681,"content":18682,"nodeType":78},{},[18683],{"data":18684,"marks":18685,"value":435,"nodeType":82},{},[],{"data":18687,"content":18688,"nodeType":87},{},[18689],{"data":18690,"marks":18691,"value":442,"nodeType":82},{},[],{"metadata":18693,"sys":18696,"fields":18701},{"tags":18694,"concepts":18695},[],[],{"space":18697,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18699,"publishedVersion":62,"revision":44,"locale":29},{"sys":18698},{"type":12,"linkType":13,"id":14},{"sys":18700},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18702},{"url":458,"details":18703,"fileName":464,"contentType":465},{"size":460,"image":18704},{"width":462,"height":463},{"sys":18706,"fields":18709},{"id":18707,"createdAt":18708},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":18710,"slug":18711,"articleIntro":18710,"category":18712},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[18713],{"metadata":18714,"sys":18717,"fields":18724},{"tags":18715,"concepts":18716},[],[],{"space":18718,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18720,"publishedVersion":414,"revision":62,"contentType":18722,"locale":29},{"sys":18719},{"type":12,"linkType":13,"id":14},{"sys":18721},{"id":21,"type":12,"linkType":22},{"sys":18723},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18725,"metaTitle":424,"metaDescription":425,"mainTitle":18726,"subtitle":443,"heroImage":18741,"ctaButton":466,"ctaLink":467},[423],{"data":18727,"content":18728,"nodeType":74},{},[18729,18735],{"data":18730,"content":18731,"nodeType":78},{},[18732],{"data":18733,"marks":18734,"value":435,"nodeType":82},{},[],{"data":18736,"content":18737,"nodeType":87},{},[18738],{"data":18739,"marks":18740,"value":442,"nodeType":82},{},[],{"metadata":18742,"sys":18745,"fields":18750},{"tags":18743,"concepts":18744},[],[],{"space":18746,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18748,"publishedVersion":62,"revision":44,"locale":29},{"sys":18747},{"type":12,"linkType":13,"id":14},{"sys":18749},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18751},{"url":458,"details":18752,"fileName":464,"contentType":465},{"size":460,"image":18753},{"width":462,"height":463},{"sys":18755,"fields":18758},{"id":18756,"createdAt":18757},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":18759,"slug":18760,"articleIntro":-1,"category":18761},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[18762],{"metadata":18763,"sys":18766,"fields":18773},{"tags":18764,"concepts":18765},[],[],{"space":18767,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18769,"publishedVersion":414,"revision":62,"contentType":18771,"locale":29},{"sys":18768},{"type":12,"linkType":13,"id":14},{"sys":18770},{"id":21,"type":12,"linkType":22},{"sys":18772},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18774,"metaTitle":424,"metaDescription":425,"mainTitle":18775,"subtitle":443,"heroImage":18790,"ctaButton":466,"ctaLink":467},[423],{"data":18776,"content":18777,"nodeType":74},{},[18778,18784],{"data":18779,"content":18780,"nodeType":78},{},[18781],{"data":18782,"marks":18783,"value":435,"nodeType":82},{},[],{"data":18785,"content":18786,"nodeType":87},{},[18787],{"data":18788,"marks":18789,"value":442,"nodeType":82},{},[],{"metadata":18791,"sys":18794,"fields":18799},{"tags":18792,"concepts":18793},[],[],{"space":18795,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18797,"publishedVersion":62,"revision":44,"locale":29},{"sys":18796},{"type":12,"linkType":13,"id":14},{"sys":18798},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18800},{"url":458,"details":18801,"fileName":464,"contentType":465},{"size":460,"image":18802},{"width":462,"height":463},{"sys":18804,"fields":18807},{"id":18805,"createdAt":18806},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":18808,"slug":18809,"articleIntro":18808,"category":18810},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[18811],{"metadata":18812,"sys":18815,"fields":18822},{"tags":18813,"concepts":18814},[],[],{"space":18816,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18818,"publishedVersion":414,"revision":62,"contentType":18820,"locale":29},{"sys":18817},{"type":12,"linkType":13,"id":14},{"sys":18819},{"id":21,"type":12,"linkType":22},{"sys":18821},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18823,"metaTitle":424,"metaDescription":425,"mainTitle":18824,"subtitle":443,"heroImage":18839,"ctaButton":466,"ctaLink":467},[423],{"data":18825,"content":18826,"nodeType":74},{},[18827,18833],{"data":18828,"content":18829,"nodeType":78},{},[18830],{"data":18831,"marks":18832,"value":435,"nodeType":82},{},[],{"data":18834,"content":18835,"nodeType":87},{},[18836],{"data":18837,"marks":18838,"value":442,"nodeType":82},{},[],{"metadata":18840,"sys":18843,"fields":18848},{"tags":18841,"concepts":18842},[],[],{"space":18844,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18846,"publishedVersion":62,"revision":44,"locale":29},{"sys":18845},{"type":12,"linkType":13,"id":14},{"sys":18847},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18849},{"url":458,"details":18850,"fileName":464,"contentType":465},{"size":460,"image":18851},{"width":462,"height":463},{"sys":18853,"fields":18856},{"id":18854,"createdAt":18855},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18857,"slug":18858,"articleIntro":18857,"category":18859},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18860],{"metadata":18861,"sys":18864,"fields":18871},{"tags":18862,"concepts":18863},[],[],{"space":18865,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18867,"publishedVersion":414,"revision":62,"contentType":18869,"locale":29},{"sys":18866},{"type":12,"linkType":13,"id":14},{"sys":18868},{"id":21,"type":12,"linkType":22},{"sys":18870},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18872,"metaTitle":424,"metaDescription":425,"mainTitle":18873,"subtitle":443,"heroImage":18888,"ctaButton":466,"ctaLink":467},[423],{"data":18874,"content":18875,"nodeType":74},{},[18876,18882],{"data":18877,"content":18878,"nodeType":78},{},[18879],{"data":18880,"marks":18881,"value":435,"nodeType":82},{},[],{"data":18883,"content":18884,"nodeType":87},{},[18885],{"data":18886,"marks":18887,"value":442,"nodeType":82},{},[],{"metadata":18889,"sys":18892,"fields":18897},{"tags":18890,"concepts":18891},[],[],{"space":18893,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18895,"publishedVersion":62,"revision":44,"locale":29},{"sys":18894},{"type":12,"linkType":13,"id":14},{"sys":18896},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18898},{"url":458,"details":18899,"fileName":464,"contentType":465},{"size":460,"image":18900},{"width":462,"height":463},{"sys":18902,"fields":18905},{"id":18903,"createdAt":18904},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":18906,"slug":18907,"articleIntro":18906,"category":18908},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[18909],{"metadata":18910,"sys":18913,"fields":18920},{"tags":18911,"concepts":18912},[],[],{"space":18914,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18916,"publishedVersion":414,"revision":62,"contentType":18918,"locale":29},{"sys":18915},{"type":12,"linkType":13,"id":14},{"sys":18917},{"id":21,"type":12,"linkType":22},{"sys":18919},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18921,"metaTitle":424,"metaDescription":425,"mainTitle":18922,"subtitle":443,"heroImage":18937,"ctaButton":466,"ctaLink":467},[423],{"data":18923,"content":18924,"nodeType":74},{},[18925,18931],{"data":18926,"content":18927,"nodeType":78},{},[18928],{"data":18929,"marks":18930,"value":435,"nodeType":82},{},[],{"data":18932,"content":18933,"nodeType":87},{},[18934],{"data":18935,"marks":18936,"value":442,"nodeType":82},{},[],{"metadata":18938,"sys":18941,"fields":18946},{"tags":18939,"concepts":18940},[],[],{"space":18942,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18944,"publishedVersion":62,"revision":44,"locale":29},{"sys":18943},{"type":12,"linkType":13,"id":14},{"sys":18945},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18947},{"url":458,"details":18948,"fileName":464,"contentType":465},{"size":460,"image":18949},{"width":462,"height":463},{"sys":18951,"fields":18954},{"id":18952,"createdAt":18953},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":18955,"slug":18956,"articleIntro":18955,"category":18957},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[18958],{"metadata":18959,"sys":18962,"fields":18969},{"tags":18960,"concepts":18961},[],[],{"space":18963,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":18965,"publishedVersion":414,"revision":62,"contentType":18967,"locale":29},{"sys":18964},{"type":12,"linkType":13,"id":14},{"sys":18966},{"id":21,"type":12,"linkType":22},{"sys":18968},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":18970,"metaTitle":424,"metaDescription":425,"mainTitle":18971,"subtitle":443,"heroImage":18986,"ctaButton":466,"ctaLink":467},[423],{"data":18972,"content":18973,"nodeType":74},{},[18974,18980],{"data":18975,"content":18976,"nodeType":78},{},[18977],{"data":18978,"marks":18979,"value":435,"nodeType":82},{},[],{"data":18981,"content":18982,"nodeType":87},{},[18983],{"data":18984,"marks":18985,"value":442,"nodeType":82},{},[],{"metadata":18987,"sys":18990,"fields":18995},{"tags":18988,"concepts":18989},[],[],{"space":18991,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":18993,"publishedVersion":62,"revision":44,"locale":29},{"sys":18992},{"type":12,"linkType":13,"id":14},{"sys":18994},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":18996},{"url":458,"details":18997,"fileName":464,"contentType":465},{"size":460,"image":18998},{"width":462,"height":463},{"sys":19000,"fields":19003},{"id":19001,"createdAt":19002},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":19004,"slug":19005,"articleIntro":-1,"category":19006},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[19007],{"metadata":19008,"sys":19011,"fields":19018},{"tags":19009,"concepts":19010},[],[],{"space":19012,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19014,"publishedVersion":414,"revision":62,"contentType":19016,"locale":29},{"sys":19013},{"type":12,"linkType":13,"id":14},{"sys":19015},{"id":21,"type":12,"linkType":22},{"sys":19017},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19019,"metaTitle":424,"metaDescription":425,"mainTitle":19020,"subtitle":443,"heroImage":19035,"ctaButton":466,"ctaLink":467},[423],{"data":19021,"content":19022,"nodeType":74},{},[19023,19029],{"data":19024,"content":19025,"nodeType":78},{},[19026],{"data":19027,"marks":19028,"value":435,"nodeType":82},{},[],{"data":19030,"content":19031,"nodeType":87},{},[19032],{"data":19033,"marks":19034,"value":442,"nodeType":82},{},[],{"metadata":19036,"sys":19039,"fields":19044},{"tags":19037,"concepts":19038},[],[],{"space":19040,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19042,"publishedVersion":62,"revision":44,"locale":29},{"sys":19041},{"type":12,"linkType":13,"id":14},{"sys":19043},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19045},{"url":458,"details":19046,"fileName":464,"contentType":465},{"size":460,"image":19047},{"width":462,"height":463},{"sys":19049,"fields":19052},{"id":19050,"createdAt":19051},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":19053,"slug":19054,"articleIntro":-1,"category":19055},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[19056],{"metadata":19057,"sys":19060,"fields":19067},{"tags":19058,"concepts":19059},[],[],{"space":19061,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19063,"publishedVersion":414,"revision":62,"contentType":19065,"locale":29},{"sys":19062},{"type":12,"linkType":13,"id":14},{"sys":19064},{"id":21,"type":12,"linkType":22},{"sys":19066},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19068,"metaTitle":424,"metaDescription":425,"mainTitle":19069,"subtitle":443,"heroImage":19084,"ctaButton":466,"ctaLink":467},[423],{"data":19070,"content":19071,"nodeType":74},{},[19072,19078],{"data":19073,"content":19074,"nodeType":78},{},[19075],{"data":19076,"marks":19077,"value":435,"nodeType":82},{},[],{"data":19079,"content":19080,"nodeType":87},{},[19081],{"data":19082,"marks":19083,"value":442,"nodeType":82},{},[],{"metadata":19085,"sys":19088,"fields":19093},{"tags":19086,"concepts":19087},[],[],{"space":19089,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19091,"publishedVersion":62,"revision":44,"locale":29},{"sys":19090},{"type":12,"linkType":13,"id":14},{"sys":19092},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19094},{"url":458,"details":19095,"fileName":464,"contentType":465},{"size":460,"image":19096},{"width":462,"height":463},{"sys":19098,"fields":19101},{"id":19099,"createdAt":19100},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":19102,"slug":19103,"articleIntro":19102,"category":19104},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[19105],{"metadata":19106,"sys":19109,"fields":19116},{"tags":19107,"concepts":19108},[],[],{"space":19110,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19112,"publishedVersion":414,"revision":62,"contentType":19114,"locale":29},{"sys":19111},{"type":12,"linkType":13,"id":14},{"sys":19113},{"id":21,"type":12,"linkType":22},{"sys":19115},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19117,"metaTitle":424,"metaDescription":425,"mainTitle":19118,"subtitle":443,"heroImage":19133,"ctaButton":466,"ctaLink":467},[423],{"data":19119,"content":19120,"nodeType":74},{},[19121,19127],{"data":19122,"content":19123,"nodeType":78},{},[19124],{"data":19125,"marks":19126,"value":435,"nodeType":82},{},[],{"data":19128,"content":19129,"nodeType":87},{},[19130],{"data":19131,"marks":19132,"value":442,"nodeType":82},{},[],{"metadata":19134,"sys":19137,"fields":19142},{"tags":19135,"concepts":19136},[],[],{"space":19138,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19140,"publishedVersion":62,"revision":44,"locale":29},{"sys":19139},{"type":12,"linkType":13,"id":14},{"sys":19141},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19143},{"url":458,"details":19144,"fileName":464,"contentType":465},{"size":460,"image":19145},{"width":462,"height":463},{"sys":19147,"fields":19150},{"id":19148,"createdAt":19149},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19151,"slug":19152,"articleIntro":19151,"category":19153},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19154],{"metadata":19155,"sys":19158,"fields":19165},{"tags":19156,"concepts":19157},[],[],{"space":19159,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19161,"publishedVersion":414,"revision":62,"contentType":19163,"locale":29},{"sys":19160},{"type":12,"linkType":13,"id":14},{"sys":19162},{"id":21,"type":12,"linkType":22},{"sys":19164},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19166,"metaTitle":424,"metaDescription":425,"mainTitle":19167,"subtitle":443,"heroImage":19182,"ctaButton":466,"ctaLink":467},[423],{"data":19168,"content":19169,"nodeType":74},{},[19170,19176],{"data":19171,"content":19172,"nodeType":78},{},[19173],{"data":19174,"marks":19175,"value":435,"nodeType":82},{},[],{"data":19177,"content":19178,"nodeType":87},{},[19179],{"data":19180,"marks":19181,"value":442,"nodeType":82},{},[],{"metadata":19183,"sys":19186,"fields":19191},{"tags":19184,"concepts":19185},[],[],{"space":19187,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19189,"publishedVersion":62,"revision":44,"locale":29},{"sys":19188},{"type":12,"linkType":13,"id":14},{"sys":19190},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19192},{"url":458,"details":19193,"fileName":464,"contentType":465},{"size":460,"image":19194},{"width":462,"height":463},{"sys":19196,"fields":19199},{"id":19197,"createdAt":19198},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":19200,"slug":19201,"articleIntro":19200,"category":19202},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[19203],{"metadata":19204,"sys":19207,"fields":19214},{"tags":19205,"concepts":19206},[],[],{"space":19208,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19210,"publishedVersion":414,"revision":62,"contentType":19212,"locale":29},{"sys":19209},{"type":12,"linkType":13,"id":14},{"sys":19211},{"id":21,"type":12,"linkType":22},{"sys":19213},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19215,"metaTitle":424,"metaDescription":425,"mainTitle":19216,"subtitle":443,"heroImage":19231,"ctaButton":466,"ctaLink":467},[423],{"data":19217,"content":19218,"nodeType":74},{},[19219,19225],{"data":19220,"content":19221,"nodeType":78},{},[19222],{"data":19223,"marks":19224,"value":435,"nodeType":82},{},[],{"data":19226,"content":19227,"nodeType":87},{},[19228],{"data":19229,"marks":19230,"value":442,"nodeType":82},{},[],{"metadata":19232,"sys":19235,"fields":19240},{"tags":19233,"concepts":19234},[],[],{"space":19236,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19238,"publishedVersion":62,"revision":44,"locale":29},{"sys":19237},{"type":12,"linkType":13,"id":14},{"sys":19239},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19241},{"url":458,"details":19242,"fileName":464,"contentType":465},{"size":460,"image":19243},{"width":462,"height":463},{"sys":19245,"fields":19248},{"id":19246,"createdAt":19247},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":19249,"slug":19250,"articleIntro":-1,"category":19251},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[19252],{"metadata":19253,"sys":19256,"fields":19263},{"tags":19254,"concepts":19255},[],[],{"space":19257,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19259,"publishedVersion":414,"revision":62,"contentType":19261,"locale":29},{"sys":19258},{"type":12,"linkType":13,"id":14},{"sys":19260},{"id":21,"type":12,"linkType":22},{"sys":19262},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19264,"metaTitle":424,"metaDescription":425,"mainTitle":19265,"subtitle":443,"heroImage":19280,"ctaButton":466,"ctaLink":467},[423],{"data":19266,"content":19267,"nodeType":74},{},[19268,19274],{"data":19269,"content":19270,"nodeType":78},{},[19271],{"data":19272,"marks":19273,"value":435,"nodeType":82},{},[],{"data":19275,"content":19276,"nodeType":87},{},[19277],{"data":19278,"marks":19279,"value":442,"nodeType":82},{},[],{"metadata":19281,"sys":19284,"fields":19289},{"tags":19282,"concepts":19283},[],[],{"space":19285,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19287,"publishedVersion":62,"revision":44,"locale":29},{"sys":19286},{"type":12,"linkType":13,"id":14},{"sys":19288},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19290},{"url":458,"details":19291,"fileName":464,"contentType":465},{"size":460,"image":19292},{"width":462,"height":463},{"sys":19294,"fields":19297},{"id":19295,"createdAt":19296},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":19298,"slug":19299,"articleIntro":19298,"category":19300},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[19301],{"metadata":19302,"sys":19305,"fields":19312},{"tags":19303,"concepts":19304},[],[],{"space":19306,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19308,"publishedVersion":414,"revision":62,"contentType":19310,"locale":29},{"sys":19307},{"type":12,"linkType":13,"id":14},{"sys":19309},{"id":21,"type":12,"linkType":22},{"sys":19311},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19313,"metaTitle":424,"metaDescription":425,"mainTitle":19314,"subtitle":443,"heroImage":19329,"ctaButton":466,"ctaLink":467},[423],{"data":19315,"content":19316,"nodeType":74},{},[19317,19323],{"data":19318,"content":19319,"nodeType":78},{},[19320],{"data":19321,"marks":19322,"value":435,"nodeType":82},{},[],{"data":19324,"content":19325,"nodeType":87},{},[19326],{"data":19327,"marks":19328,"value":442,"nodeType":82},{},[],{"metadata":19330,"sys":19333,"fields":19338},{"tags":19331,"concepts":19332},[],[],{"space":19334,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19336,"publishedVersion":62,"revision":44,"locale":29},{"sys":19335},{"type":12,"linkType":13,"id":14},{"sys":19337},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19339},{"url":458,"details":19340,"fileName":464,"contentType":465},{"size":460,"image":19341},{"width":462,"height":463},{"sys":19343,"fields":19346},{"id":19344,"createdAt":19345},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":19347,"slug":19348,"articleIntro":-1,"category":19349},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[19350],{"metadata":19351,"sys":19354,"fields":19361},{"tags":19352,"concepts":19353},[],[],{"space":19355,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19357,"publishedVersion":414,"revision":62,"contentType":19359,"locale":29},{"sys":19356},{"type":12,"linkType":13,"id":14},{"sys":19358},{"id":21,"type":12,"linkType":22},{"sys":19360},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19362,"metaTitle":424,"metaDescription":425,"mainTitle":19363,"subtitle":443,"heroImage":19378,"ctaButton":466,"ctaLink":467},[423],{"data":19364,"content":19365,"nodeType":74},{},[19366,19372],{"data":19367,"content":19368,"nodeType":78},{},[19369],{"data":19370,"marks":19371,"value":435,"nodeType":82},{},[],{"data":19373,"content":19374,"nodeType":87},{},[19375],{"data":19376,"marks":19377,"value":442,"nodeType":82},{},[],{"metadata":19379,"sys":19382,"fields":19387},{"tags":19380,"concepts":19381},[],[],{"space":19383,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19385,"publishedVersion":62,"revision":44,"locale":29},{"sys":19384},{"type":12,"linkType":13,"id":14},{"sys":19386},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19388},{"url":458,"details":19389,"fileName":464,"contentType":465},{"size":460,"image":19390},{"width":462,"height":463},{"sys":19392,"fields":19395},{"id":19393,"createdAt":19394},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":19396,"slug":19397,"articleIntro":19396,"category":19398},"Compte 326 - Emballages","compte-326-emballages",[19399],{"metadata":19400,"sys":19403,"fields":19410},{"tags":19401,"concepts":19402},[],[],{"space":19404,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19406,"publishedVersion":414,"revision":62,"contentType":19408,"locale":29},{"sys":19405},{"type":12,"linkType":13,"id":14},{"sys":19407},{"id":21,"type":12,"linkType":22},{"sys":19409},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19411,"metaTitle":424,"metaDescription":425,"mainTitle":19412,"subtitle":443,"heroImage":19427,"ctaButton":466,"ctaLink":467},[423],{"data":19413,"content":19414,"nodeType":74},{},[19415,19421],{"data":19416,"content":19417,"nodeType":78},{},[19418],{"data":19419,"marks":19420,"value":435,"nodeType":82},{},[],{"data":19422,"content":19423,"nodeType":87},{},[19424],{"data":19425,"marks":19426,"value":442,"nodeType":82},{},[],{"metadata":19428,"sys":19431,"fields":19436},{"tags":19429,"concepts":19430},[],[],{"space":19432,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19434,"publishedVersion":62,"revision":44,"locale":29},{"sys":19433},{"type":12,"linkType":13,"id":14},{"sys":19435},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19437},{"url":458,"details":19438,"fileName":464,"contentType":465},{"size":460,"image":19439},{"width":462,"height":463},{"sys":19441,"fields":19444},{"id":19442,"createdAt":19443},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":19445,"slug":19446,"articleIntro":19445,"category":19447},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[19448],{"metadata":19449,"sys":19452,"fields":19459},{"tags":19450,"concepts":19451},[],[],{"space":19453,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19455,"publishedVersion":414,"revision":62,"contentType":19457,"locale":29},{"sys":19454},{"type":12,"linkType":13,"id":14},{"sys":19456},{"id":21,"type":12,"linkType":22},{"sys":19458},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19460,"metaTitle":424,"metaDescription":425,"mainTitle":19461,"subtitle":443,"heroImage":19476,"ctaButton":466,"ctaLink":467},[423],{"data":19462,"content":19463,"nodeType":74},{},[19464,19470],{"data":19465,"content":19466,"nodeType":78},{},[19467],{"data":19468,"marks":19469,"value":435,"nodeType":82},{},[],{"data":19471,"content":19472,"nodeType":87},{},[19473],{"data":19474,"marks":19475,"value":442,"nodeType":82},{},[],{"metadata":19477,"sys":19480,"fields":19485},{"tags":19478,"concepts":19479},[],[],{"space":19481,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19483,"publishedVersion":62,"revision":44,"locale":29},{"sys":19482},{"type":12,"linkType":13,"id":14},{"sys":19484},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19486},{"url":458,"details":19487,"fileName":464,"contentType":465},{"size":460,"image":19488},{"width":462,"height":463},{"sys":19490,"fields":19493},{"id":19491,"createdAt":19492},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":19494,"slug":19495,"articleIntro":19494,"category":19496},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[19497],{"metadata":19498,"sys":19501,"fields":19508},{"tags":19499,"concepts":19500},[],[],{"space":19502,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19504,"publishedVersion":414,"revision":62,"contentType":19506,"locale":29},{"sys":19503},{"type":12,"linkType":13,"id":14},{"sys":19505},{"id":21,"type":12,"linkType":22},{"sys":19507},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19509,"metaTitle":424,"metaDescription":425,"mainTitle":19510,"subtitle":443,"heroImage":19525,"ctaButton":466,"ctaLink":467},[423],{"data":19511,"content":19512,"nodeType":74},{},[19513,19519],{"data":19514,"content":19515,"nodeType":78},{},[19516],{"data":19517,"marks":19518,"value":435,"nodeType":82},{},[],{"data":19520,"content":19521,"nodeType":87},{},[19522],{"data":19523,"marks":19524,"value":442,"nodeType":82},{},[],{"metadata":19526,"sys":19529,"fields":19534},{"tags":19527,"concepts":19528},[],[],{"space":19530,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19532,"publishedVersion":62,"revision":44,"locale":29},{"sys":19531},{"type":12,"linkType":13,"id":14},{"sys":19533},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19535},{"url":458,"details":19536,"fileName":464,"contentType":465},{"size":460,"image":19537},{"width":462,"height":463},{"sys":19539,"fields":19542},{"id":19540,"createdAt":19541},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":19543,"slug":19544,"articleIntro":-1,"category":19545},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[19546],{"metadata":19547,"sys":19550,"fields":19557},{"tags":19548,"concepts":19549},[],[],{"space":19551,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19553,"publishedVersion":414,"revision":62,"contentType":19555,"locale":29},{"sys":19552},{"type":12,"linkType":13,"id":14},{"sys":19554},{"id":21,"type":12,"linkType":22},{"sys":19556},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19558,"metaTitle":424,"metaDescription":425,"mainTitle":19559,"subtitle":443,"heroImage":19574,"ctaButton":466,"ctaLink":467},[423],{"data":19560,"content":19561,"nodeType":74},{},[19562,19568],{"data":19563,"content":19564,"nodeType":78},{},[19565],{"data":19566,"marks":19567,"value":435,"nodeType":82},{},[],{"data":19569,"content":19570,"nodeType":87},{},[19571],{"data":19572,"marks":19573,"value":442,"nodeType":82},{},[],{"metadata":19575,"sys":19578,"fields":19583},{"tags":19576,"concepts":19577},[],[],{"space":19579,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19581,"publishedVersion":62,"revision":44,"locale":29},{"sys":19580},{"type":12,"linkType":13,"id":14},{"sys":19582},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19584},{"url":458,"details":19585,"fileName":464,"contentType":465},{"size":460,"image":19586},{"width":462,"height":463},{"sys":19588,"fields":19591},{"id":19589,"createdAt":19590},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":19592,"slug":19593,"articleIntro":19592,"category":19594},"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",[19595],{"metadata":19596,"sys":19599,"fields":19606},{"tags":19597,"concepts":19598},[],[],{"space":19600,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19602,"publishedVersion":414,"revision":62,"contentType":19604,"locale":29},{"sys":19601},{"type":12,"linkType":13,"id":14},{"sys":19603},{"id":21,"type":12,"linkType":22},{"sys":19605},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19607,"metaTitle":424,"metaDescription":425,"mainTitle":19608,"subtitle":443,"heroImage":19623,"ctaButton":466,"ctaLink":467},[423],{"data":19609,"content":19610,"nodeType":74},{},[19611,19617],{"data":19612,"content":19613,"nodeType":78},{},[19614],{"data":19615,"marks":19616,"value":435,"nodeType":82},{},[],{"data":19618,"content":19619,"nodeType":87},{},[19620],{"data":19621,"marks":19622,"value":442,"nodeType":82},{},[],{"metadata":19624,"sys":19627,"fields":19632},{"tags":19625,"concepts":19626},[],[],{"space":19628,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19630,"publishedVersion":62,"revision":44,"locale":29},{"sys":19629},{"type":12,"linkType":13,"id":14},{"sys":19631},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19633},{"url":458,"details":19634,"fileName":464,"contentType":465},{"size":460,"image":19635},{"width":462,"height":463},{"sys":19637,"fields":19640},{"id":19638,"createdAt":19639},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":19641,"slug":19642,"articleIntro":19641,"category":19643},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[19644],{"metadata":19645,"sys":19648,"fields":19655},{"tags":19646,"concepts":19647},[],[],{"space":19649,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19651,"publishedVersion":414,"revision":62,"contentType":19653,"locale":29},{"sys":19650},{"type":12,"linkType":13,"id":14},{"sys":19652},{"id":21,"type":12,"linkType":22},{"sys":19654},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19656,"metaTitle":424,"metaDescription":425,"mainTitle":19657,"subtitle":443,"heroImage":19672,"ctaButton":466,"ctaLink":467},[423],{"data":19658,"content":19659,"nodeType":74},{},[19660,19666],{"data":19661,"content":19662,"nodeType":78},{},[19663],{"data":19664,"marks":19665,"value":435,"nodeType":82},{},[],{"data":19667,"content":19668,"nodeType":87},{},[19669],{"data":19670,"marks":19671,"value":442,"nodeType":82},{},[],{"metadata":19673,"sys":19676,"fields":19681},{"tags":19674,"concepts":19675},[],[],{"space":19677,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19679,"publishedVersion":62,"revision":44,"locale":29},{"sys":19678},{"type":12,"linkType":13,"id":14},{"sys":19680},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19682},{"url":458,"details":19683,"fileName":464,"contentType":465},{"size":460,"image":19684},{"width":462,"height":463},{"sys":19686,"fields":19689},{"id":19687,"createdAt":19688},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":19690,"slug":19691,"articleIntro":19690,"category":19692},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[19693],{"metadata":19694,"sys":19697,"fields":19704},{"tags":19695,"concepts":19696},[],[],{"space":19698,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19700,"publishedVersion":414,"revision":62,"contentType":19702,"locale":29},{"sys":19699},{"type":12,"linkType":13,"id":14},{"sys":19701},{"id":21,"type":12,"linkType":22},{"sys":19703},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19705,"metaTitle":424,"metaDescription":425,"mainTitle":19706,"subtitle":443,"heroImage":19721,"ctaButton":466,"ctaLink":467},[423],{"data":19707,"content":19708,"nodeType":74},{},[19709,19715],{"data":19710,"content":19711,"nodeType":78},{},[19712],{"data":19713,"marks":19714,"value":435,"nodeType":82},{},[],{"data":19716,"content":19717,"nodeType":87},{},[19718],{"data":19719,"marks":19720,"value":442,"nodeType":82},{},[],{"metadata":19722,"sys":19725,"fields":19730},{"tags":19723,"concepts":19724},[],[],{"space":19726,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19728,"publishedVersion":62,"revision":44,"locale":29},{"sys":19727},{"type":12,"linkType":13,"id":14},{"sys":19729},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19731},{"url":458,"details":19732,"fileName":464,"contentType":465},{"size":460,"image":19733},{"width":462,"height":463},{"sys":19735,"fields":19738},{"id":19736,"createdAt":19737},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":19739,"slug":19740,"articleIntro":19741,"category":19742},"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.",[19743],{"metadata":19744,"sys":19747,"fields":19754},{"tags":19745,"concepts":19746},[],[],{"space":19748,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19750,"publishedVersion":414,"revision":62,"contentType":19752,"locale":29},{"sys":19749},{"type":12,"linkType":13,"id":14},{"sys":19751},{"id":21,"type":12,"linkType":22},{"sys":19753},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19755,"metaTitle":424,"metaDescription":425,"mainTitle":19756,"subtitle":443,"heroImage":19771,"ctaButton":466,"ctaLink":467},[423],{"data":19757,"content":19758,"nodeType":74},{},[19759,19765],{"data":19760,"content":19761,"nodeType":78},{},[19762],{"data":19763,"marks":19764,"value":435,"nodeType":82},{},[],{"data":19766,"content":19767,"nodeType":87},{},[19768],{"data":19769,"marks":19770,"value":442,"nodeType":82},{},[],{"metadata":19772,"sys":19775,"fields":19780},{"tags":19773,"concepts":19774},[],[],{"space":19776,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19778,"publishedVersion":62,"revision":44,"locale":29},{"sys":19777},{"type":12,"linkType":13,"id":14},{"sys":19779},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19781},{"url":458,"details":19782,"fileName":464,"contentType":465},{"size":460,"image":19783},{"width":462,"height":463},{"sys":19785,"fields":19788},{"id":19786,"createdAt":19787},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":19789,"slug":19790,"articleIntro":19789,"category":19791},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[19792],{"metadata":19793,"sys":19796,"fields":19803},{"tags":19794,"concepts":19795},[],[],{"space":19797,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19799,"publishedVersion":414,"revision":62,"contentType":19801,"locale":29},{"sys":19798},{"type":12,"linkType":13,"id":14},{"sys":19800},{"id":21,"type":12,"linkType":22},{"sys":19802},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19804,"metaTitle":424,"metaDescription":425,"mainTitle":19805,"subtitle":443,"heroImage":19820,"ctaButton":466,"ctaLink":467},[423],{"data":19806,"content":19807,"nodeType":74},{},[19808,19814],{"data":19809,"content":19810,"nodeType":78},{},[19811],{"data":19812,"marks":19813,"value":435,"nodeType":82},{},[],{"data":19815,"content":19816,"nodeType":87},{},[19817],{"data":19818,"marks":19819,"value":442,"nodeType":82},{},[],{"metadata":19821,"sys":19824,"fields":19829},{"tags":19822,"concepts":19823},[],[],{"space":19825,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19827,"publishedVersion":62,"revision":44,"locale":29},{"sys":19826},{"type":12,"linkType":13,"id":14},{"sys":19828},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19830},{"url":458,"details":19831,"fileName":464,"contentType":465},{"size":460,"image":19832},{"width":462,"height":463},{"sys":19834,"fields":19837},{"id":19835,"createdAt":19836},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":19838,"slug":19839,"articleIntro":19838,"category":19840},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[19841],{"metadata":19842,"sys":19845,"fields":19852},{"tags":19843,"concepts":19844},[],[],{"space":19846,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19848,"publishedVersion":414,"revision":62,"contentType":19850,"locale":29},{"sys":19847},{"type":12,"linkType":13,"id":14},{"sys":19849},{"id":21,"type":12,"linkType":22},{"sys":19851},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19853,"metaTitle":424,"metaDescription":425,"mainTitle":19854,"subtitle":443,"heroImage":19869,"ctaButton":466,"ctaLink":467},[423],{"data":19855,"content":19856,"nodeType":74},{},[19857,19863],{"data":19858,"content":19859,"nodeType":78},{},[19860],{"data":19861,"marks":19862,"value":435,"nodeType":82},{},[],{"data":19864,"content":19865,"nodeType":87},{},[19866],{"data":19867,"marks":19868,"value":442,"nodeType":82},{},[],{"metadata":19870,"sys":19873,"fields":19878},{"tags":19871,"concepts":19872},[],[],{"space":19874,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19876,"publishedVersion":62,"revision":44,"locale":29},{"sys":19875},{"type":12,"linkType":13,"id":14},{"sys":19877},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19879},{"url":458,"details":19880,"fileName":464,"contentType":465},{"size":460,"image":19881},{"width":462,"height":463},{"sys":19883,"fields":19886},{"id":19884,"createdAt":19885},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":19887,"slug":19888,"articleIntro":19887,"category":19889},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[19890],{"metadata":19891,"sys":19894,"fields":19901},{"tags":19892,"concepts":19893},[],[],{"space":19895,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19897,"publishedVersion":414,"revision":62,"contentType":19899,"locale":29},{"sys":19896},{"type":12,"linkType":13,"id":14},{"sys":19898},{"id":21,"type":12,"linkType":22},{"sys":19900},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19902,"metaTitle":424,"metaDescription":425,"mainTitle":19903,"subtitle":443,"heroImage":19918,"ctaButton":466,"ctaLink":467},[423],{"data":19904,"content":19905,"nodeType":74},{},[19906,19912],{"data":19907,"content":19908,"nodeType":78},{},[19909],{"data":19910,"marks":19911,"value":435,"nodeType":82},{},[],{"data":19913,"content":19914,"nodeType":87},{},[19915],{"data":19916,"marks":19917,"value":442,"nodeType":82},{},[],{"metadata":19919,"sys":19922,"fields":19927},{"tags":19920,"concepts":19921},[],[],{"space":19923,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19925,"publishedVersion":62,"revision":44,"locale":29},{"sys":19924},{"type":12,"linkType":13,"id":14},{"sys":19926},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19928},{"url":458,"details":19929,"fileName":464,"contentType":465},{"size":460,"image":19930},{"width":462,"height":463},{"sys":19932,"fields":19935},{"id":19933,"createdAt":19934},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":19936,"slug":19937,"articleIntro":19936,"category":19938},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[19939],{"metadata":19940,"sys":19943,"fields":19950},{"tags":19941,"concepts":19942},[],[],{"space":19944,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19946,"publishedVersion":414,"revision":62,"contentType":19948,"locale":29},{"sys":19945},{"type":12,"linkType":13,"id":14},{"sys":19947},{"id":21,"type":12,"linkType":22},{"sys":19949},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":19951,"metaTitle":424,"metaDescription":425,"mainTitle":19952,"subtitle":443,"heroImage":19967,"ctaButton":466,"ctaLink":467},[423],{"data":19953,"content":19954,"nodeType":74},{},[19955,19961],{"data":19956,"content":19957,"nodeType":78},{},[19958],{"data":19959,"marks":19960,"value":435,"nodeType":82},{},[],{"data":19962,"content":19963,"nodeType":87},{},[19964],{"data":19965,"marks":19966,"value":442,"nodeType":82},{},[],{"metadata":19968,"sys":19971,"fields":19976},{"tags":19969,"concepts":19970},[],[],{"space":19972,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":19974,"publishedVersion":62,"revision":44,"locale":29},{"sys":19973},{"type":12,"linkType":13,"id":14},{"sys":19975},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":19977},{"url":458,"details":19978,"fileName":464,"contentType":465},{"size":460,"image":19979},{"width":462,"height":463},{"sys":19981,"fields":19984},{"id":19982,"createdAt":19983},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":19985,"slug":19986,"articleIntro":19985,"category":19987},"Compte 451 - Groupe","compte-451-groupe",[19988],{"metadata":19989,"sys":19992,"fields":19999},{"tags":19990,"concepts":19991},[],[],{"space":19993,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":19995,"publishedVersion":414,"revision":62,"contentType":19997,"locale":29},{"sys":19994},{"type":12,"linkType":13,"id":14},{"sys":19996},{"id":21,"type":12,"linkType":22},{"sys":19998},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20000,"metaTitle":424,"metaDescription":425,"mainTitle":20001,"subtitle":443,"heroImage":20016,"ctaButton":466,"ctaLink":467},[423],{"data":20002,"content":20003,"nodeType":74},{},[20004,20010],{"data":20005,"content":20006,"nodeType":78},{},[20007],{"data":20008,"marks":20009,"value":435,"nodeType":82},{},[],{"data":20011,"content":20012,"nodeType":87},{},[20013],{"data":20014,"marks":20015,"value":442,"nodeType":82},{},[],{"metadata":20017,"sys":20020,"fields":20025},{"tags":20018,"concepts":20019},[],[],{"space":20021,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20023,"publishedVersion":62,"revision":44,"locale":29},{"sys":20022},{"type":12,"linkType":13,"id":14},{"sys":20024},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20026},{"url":458,"details":20027,"fileName":464,"contentType":465},{"size":460,"image":20028},{"width":462,"height":463},{"sys":20030,"fields":20033},{"id":20031,"createdAt":20032},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":20034,"slug":20035,"articleIntro":20034,"category":20036},"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",[20037],{"metadata":20038,"sys":20041,"fields":20048},{"tags":20039,"concepts":20040},[],[],{"space":20042,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20044,"publishedVersion":414,"revision":62,"contentType":20046,"locale":29},{"sys":20043},{"type":12,"linkType":13,"id":14},{"sys":20045},{"id":21,"type":12,"linkType":22},{"sys":20047},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20049,"metaTitle":424,"metaDescription":425,"mainTitle":20050,"subtitle":443,"heroImage":20065,"ctaButton":466,"ctaLink":467},[423],{"data":20051,"content":20052,"nodeType":74},{},[20053,20059],{"data":20054,"content":20055,"nodeType":78},{},[20056],{"data":20057,"marks":20058,"value":435,"nodeType":82},{},[],{"data":20060,"content":20061,"nodeType":87},{},[20062],{"data":20063,"marks":20064,"value":442,"nodeType":82},{},[],{"metadata":20066,"sys":20069,"fields":20074},{"tags":20067,"concepts":20068},[],[],{"space":20070,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20072,"publishedVersion":62,"revision":44,"locale":29},{"sys":20071},{"type":12,"linkType":13,"id":14},{"sys":20073},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20075},{"url":458,"details":20076,"fileName":464,"contentType":465},{"size":460,"image":20077},{"width":462,"height":463},{"sys":20079,"fields":20082},{"id":20080,"createdAt":20081},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":20083,"slug":20084,"articleIntro":-1,"category":20085},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[20086],{"metadata":20087,"sys":20090,"fields":20097},{"tags":20088,"concepts":20089},[],[],{"space":20091,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20093,"publishedVersion":414,"revision":62,"contentType":20095,"locale":29},{"sys":20092},{"type":12,"linkType":13,"id":14},{"sys":20094},{"id":21,"type":12,"linkType":22},{"sys":20096},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20098,"metaTitle":424,"metaDescription":425,"mainTitle":20099,"subtitle":443,"heroImage":20114,"ctaButton":466,"ctaLink":467},[423],{"data":20100,"content":20101,"nodeType":74},{},[20102,20108],{"data":20103,"content":20104,"nodeType":78},{},[20105],{"data":20106,"marks":20107,"value":435,"nodeType":82},{},[],{"data":20109,"content":20110,"nodeType":87},{},[20111],{"data":20112,"marks":20113,"value":442,"nodeType":82},{},[],{"metadata":20115,"sys":20118,"fields":20123},{"tags":20116,"concepts":20117},[],[],{"space":20119,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20121,"publishedVersion":62,"revision":44,"locale":29},{"sys":20120},{"type":12,"linkType":13,"id":14},{"sys":20122},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20124},{"url":458,"details":20125,"fileName":464,"contentType":465},{"size":460,"image":20126},{"width":462,"height":463},{"sys":20128,"fields":20130},{"id":20129,"createdAt":16647},"162s9jHJG3pe8Lo9DnYq87",{"title":20131,"slug":20132,"articleIntro":20131,"category":20133},"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",[20134],{"metadata":20135,"sys":20138,"fields":20145},{"tags":20136,"concepts":20137},[],[],{"space":20139,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20141,"publishedVersion":414,"revision":62,"contentType":20143,"locale":29},{"sys":20140},{"type":12,"linkType":13,"id":14},{"sys":20142},{"id":21,"type":12,"linkType":22},{"sys":20144},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20146,"metaTitle":424,"metaDescription":425,"mainTitle":20147,"subtitle":443,"heroImage":20162,"ctaButton":466,"ctaLink":467},[423],{"data":20148,"content":20149,"nodeType":74},{},[20150,20156],{"data":20151,"content":20152,"nodeType":78},{},[20153],{"data":20154,"marks":20155,"value":435,"nodeType":82},{},[],{"data":20157,"content":20158,"nodeType":87},{},[20159],{"data":20160,"marks":20161,"value":442,"nodeType":82},{},[],{"metadata":20163,"sys":20166,"fields":20171},{"tags":20164,"concepts":20165},[],[],{"space":20167,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20169,"publishedVersion":62,"revision":44,"locale":29},{"sys":20168},{"type":12,"linkType":13,"id":14},{"sys":20170},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20172},{"url":458,"details":20173,"fileName":464,"contentType":465},{"size":460,"image":20174},{"width":462,"height":463},{"sys":20176,"fields":20179},{"id":20177,"createdAt":20178},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":20180,"slug":20181,"articleIntro":20180,"category":20182},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[20183],{"metadata":20184,"sys":20187,"fields":20194},{"tags":20185,"concepts":20186},[],[],{"space":20188,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20190,"publishedVersion":414,"revision":62,"contentType":20192,"locale":29},{"sys":20189},{"type":12,"linkType":13,"id":14},{"sys":20191},{"id":21,"type":12,"linkType":22},{"sys":20193},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20195,"metaTitle":424,"metaDescription":425,"mainTitle":20196,"subtitle":443,"heroImage":20211,"ctaButton":466,"ctaLink":467},[423],{"data":20197,"content":20198,"nodeType":74},{},[20199,20205],{"data":20200,"content":20201,"nodeType":78},{},[20202],{"data":20203,"marks":20204,"value":435,"nodeType":82},{},[],{"data":20206,"content":20207,"nodeType":87},{},[20208],{"data":20209,"marks":20210,"value":442,"nodeType":82},{},[],{"metadata":20212,"sys":20215,"fields":20220},{"tags":20213,"concepts":20214},[],[],{"space":20216,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20218,"publishedVersion":62,"revision":44,"locale":29},{"sys":20217},{"type":12,"linkType":13,"id":14},{"sys":20219},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20221},{"url":458,"details":20222,"fileName":464,"contentType":465},{"size":460,"image":20223},{"width":462,"height":463},{"sys":20225,"fields":20228},{"id":20226,"createdAt":20227},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":20229,"slug":20230,"articleIntro":-1,"category":20231},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[20232],{"metadata":20233,"sys":20236,"fields":20243},{"tags":20234,"concepts":20235},[],[],{"space":20237,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20239,"publishedVersion":414,"revision":62,"contentType":20241,"locale":29},{"sys":20238},{"type":12,"linkType":13,"id":14},{"sys":20240},{"id":21,"type":12,"linkType":22},{"sys":20242},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20244,"metaTitle":424,"metaDescription":425,"mainTitle":20245,"subtitle":443,"heroImage":20260,"ctaButton":466,"ctaLink":467},[423],{"data":20246,"content":20247,"nodeType":74},{},[20248,20254],{"data":20249,"content":20250,"nodeType":78},{},[20251],{"data":20252,"marks":20253,"value":435,"nodeType":82},{},[],{"data":20255,"content":20256,"nodeType":87},{},[20257],{"data":20258,"marks":20259,"value":442,"nodeType":82},{},[],{"metadata":20261,"sys":20264,"fields":20269},{"tags":20262,"concepts":20263},[],[],{"space":20265,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20267,"publishedVersion":62,"revision":44,"locale":29},{"sys":20266},{"type":12,"linkType":13,"id":14},{"sys":20268},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20270},{"url":458,"details":20271,"fileName":464,"contentType":465},{"size":460,"image":20272},{"width":462,"height":463},{"sys":20274,"fields":20277},{"id":20275,"createdAt":20276},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":20278,"slug":20279,"articleIntro":20278,"category":20280},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[20281],{"metadata":20282,"sys":20285,"fields":20292},{"tags":20283,"concepts":20284},[],[],{"space":20286,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20288,"publishedVersion":414,"revision":62,"contentType":20290,"locale":29},{"sys":20287},{"type":12,"linkType":13,"id":14},{"sys":20289},{"id":21,"type":12,"linkType":22},{"sys":20291},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20293,"metaTitle":424,"metaDescription":425,"mainTitle":20294,"subtitle":443,"heroImage":20309,"ctaButton":466,"ctaLink":467},[423],{"data":20295,"content":20296,"nodeType":74},{},[20297,20303],{"data":20298,"content":20299,"nodeType":78},{},[20300],{"data":20301,"marks":20302,"value":435,"nodeType":82},{},[],{"data":20304,"content":20305,"nodeType":87},{},[20306],{"data":20307,"marks":20308,"value":442,"nodeType":82},{},[],{"metadata":20310,"sys":20313,"fields":20318},{"tags":20311,"concepts":20312},[],[],{"space":20314,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20316,"publishedVersion":62,"revision":44,"locale":29},{"sys":20315},{"type":12,"linkType":13,"id":14},{"sys":20317},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20319},{"url":458,"details":20320,"fileName":464,"contentType":465},{"size":460,"image":20321},{"width":462,"height":463},{"sys":20323,"fields":20326},{"id":20324,"createdAt":20325},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":20327,"slug":20328,"articleIntro":20327,"category":20329},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[20330],{"metadata":20331,"sys":20334,"fields":20341},{"tags":20332,"concepts":20333},[],[],{"space":20335,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20337,"publishedVersion":414,"revision":62,"contentType":20339,"locale":29},{"sys":20336},{"type":12,"linkType":13,"id":14},{"sys":20338},{"id":21,"type":12,"linkType":22},{"sys":20340},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20342,"metaTitle":424,"metaDescription":425,"mainTitle":20343,"subtitle":443,"heroImage":20358,"ctaButton":466,"ctaLink":467},[423],{"data":20344,"content":20345,"nodeType":74},{},[20346,20352],{"data":20347,"content":20348,"nodeType":78},{},[20349],{"data":20350,"marks":20351,"value":435,"nodeType":82},{},[],{"data":20353,"content":20354,"nodeType":87},{},[20355],{"data":20356,"marks":20357,"value":442,"nodeType":82},{},[],{"metadata":20359,"sys":20362,"fields":20367},{"tags":20360,"concepts":20361},[],[],{"space":20363,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20365,"publishedVersion":62,"revision":44,"locale":29},{"sys":20364},{"type":12,"linkType":13,"id":14},{"sys":20366},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20368},{"url":458,"details":20369,"fileName":464,"contentType":465},{"size":460,"image":20370},{"width":462,"height":463},{"sys":20372,"fields":20375},{"id":20373,"createdAt":20374},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":20376,"slug":20377,"articleIntro":20376,"category":20378},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[20379],{"metadata":20380,"sys":20383,"fields":20390},{"tags":20381,"concepts":20382},[],[],{"space":20384,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20386,"publishedVersion":414,"revision":62,"contentType":20388,"locale":29},{"sys":20385},{"type":12,"linkType":13,"id":14},{"sys":20387},{"id":21,"type":12,"linkType":22},{"sys":20389},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20391,"metaTitle":424,"metaDescription":425,"mainTitle":20392,"subtitle":443,"heroImage":20407,"ctaButton":466,"ctaLink":467},[423],{"data":20393,"content":20394,"nodeType":74},{},[20395,20401],{"data":20396,"content":20397,"nodeType":78},{},[20398],{"data":20399,"marks":20400,"value":435,"nodeType":82},{},[],{"data":20402,"content":20403,"nodeType":87},{},[20404],{"data":20405,"marks":20406,"value":442,"nodeType":82},{},[],{"metadata":20408,"sys":20411,"fields":20416},{"tags":20409,"concepts":20410},[],[],{"space":20412,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20414,"publishedVersion":62,"revision":44,"locale":29},{"sys":20413},{"type":12,"linkType":13,"id":14},{"sys":20415},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20417},{"url":458,"details":20418,"fileName":464,"contentType":465},{"size":460,"image":20419},{"width":462,"height":463},{"sys":20421,"fields":20424},{"id":20422,"createdAt":20423},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":20425,"slug":20426,"articleIntro":-1,"category":20427},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[20428],{"metadata":20429,"sys":20432,"fields":20439},{"tags":20430,"concepts":20431},[],[],{"space":20433,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20435,"publishedVersion":414,"revision":62,"contentType":20437,"locale":29},{"sys":20434},{"type":12,"linkType":13,"id":14},{"sys":20436},{"id":21,"type":12,"linkType":22},{"sys":20438},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20440,"metaTitle":424,"metaDescription":425,"mainTitle":20441,"subtitle":443,"heroImage":20456,"ctaButton":466,"ctaLink":467},[423],{"data":20442,"content":20443,"nodeType":74},{},[20444,20450],{"data":20445,"content":20446,"nodeType":78},{},[20447],{"data":20448,"marks":20449,"value":435,"nodeType":82},{},[],{"data":20451,"content":20452,"nodeType":87},{},[20453],{"data":20454,"marks":20455,"value":442,"nodeType":82},{},[],{"metadata":20457,"sys":20460,"fields":20465},{"tags":20458,"concepts":20459},[],[],{"space":20461,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20463,"publishedVersion":62,"revision":44,"locale":29},{"sys":20462},{"type":12,"linkType":13,"id":14},{"sys":20464},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20466},{"url":458,"details":20467,"fileName":464,"contentType":465},{"size":460,"image":20468},{"width":462,"height":463},{"sys":20470,"fields":20473},{"id":20471,"createdAt":20472},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":20474,"slug":20475,"articleIntro":20474,"category":20476},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[20477],{"metadata":20478,"sys":20481,"fields":20488},{"tags":20479,"concepts":20480},[],[],{"space":20482,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20484,"publishedVersion":414,"revision":62,"contentType":20486,"locale":29},{"sys":20483},{"type":12,"linkType":13,"id":14},{"sys":20485},{"id":21,"type":12,"linkType":22},{"sys":20487},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20489,"metaTitle":424,"metaDescription":425,"mainTitle":20490,"subtitle":443,"heroImage":20505,"ctaButton":466,"ctaLink":467},[423],{"data":20491,"content":20492,"nodeType":74},{},[20493,20499],{"data":20494,"content":20495,"nodeType":78},{},[20496],{"data":20497,"marks":20498,"value":435,"nodeType":82},{},[],{"data":20500,"content":20501,"nodeType":87},{},[20502],{"data":20503,"marks":20504,"value":442,"nodeType":82},{},[],{"metadata":20506,"sys":20509,"fields":20514},{"tags":20507,"concepts":20508},[],[],{"space":20510,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20512,"publishedVersion":62,"revision":44,"locale":29},{"sys":20511},{"type":12,"linkType":13,"id":14},{"sys":20513},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20515},{"url":458,"details":20516,"fileName":464,"contentType":465},{"size":460,"image":20517},{"width":462,"height":463},{"sys":20519,"fields":20522},{"id":20520,"createdAt":20521},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":20523,"slug":20524,"articleIntro":-1,"category":20525},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[20526],{"metadata":20527,"sys":20530,"fields":20537},{"tags":20528,"concepts":20529},[],[],{"space":20531,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20533,"publishedVersion":414,"revision":62,"contentType":20535,"locale":29},{"sys":20532},{"type":12,"linkType":13,"id":14},{"sys":20534},{"id":21,"type":12,"linkType":22},{"sys":20536},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20538,"metaTitle":424,"metaDescription":425,"mainTitle":20539,"subtitle":443,"heroImage":20554,"ctaButton":466,"ctaLink":467},[423],{"data":20540,"content":20541,"nodeType":74},{},[20542,20548],{"data":20543,"content":20544,"nodeType":78},{},[20545],{"data":20546,"marks":20547,"value":435,"nodeType":82},{},[],{"data":20549,"content":20550,"nodeType":87},{},[20551],{"data":20552,"marks":20553,"value":442,"nodeType":82},{},[],{"metadata":20555,"sys":20558,"fields":20563},{"tags":20556,"concepts":20557},[],[],{"space":20559,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20561,"publishedVersion":62,"revision":44,"locale":29},{"sys":20560},{"type":12,"linkType":13,"id":14},{"sys":20562},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20564},{"url":458,"details":20565,"fileName":464,"contentType":465},{"size":460,"image":20566},{"width":462,"height":463},{"sys":20568,"fields":20571},{"id":20569,"createdAt":20570},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":20572,"slug":20573,"articleIntro":-1,"category":20574},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[20575],{"metadata":20576,"sys":20579,"fields":20586},{"tags":20577,"concepts":20578},[],[],{"space":20580,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20582,"publishedVersion":414,"revision":62,"contentType":20584,"locale":29},{"sys":20581},{"type":12,"linkType":13,"id":14},{"sys":20583},{"id":21,"type":12,"linkType":22},{"sys":20585},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20587,"metaTitle":424,"metaDescription":425,"mainTitle":20588,"subtitle":443,"heroImage":20603,"ctaButton":466,"ctaLink":467},[423],{"data":20589,"content":20590,"nodeType":74},{},[20591,20597],{"data":20592,"content":20593,"nodeType":78},{},[20594],{"data":20595,"marks":20596,"value":435,"nodeType":82},{},[],{"data":20598,"content":20599,"nodeType":87},{},[20600],{"data":20601,"marks":20602,"value":442,"nodeType":82},{},[],{"metadata":20604,"sys":20607,"fields":20612},{"tags":20605,"concepts":20606},[],[],{"space":20608,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20610,"publishedVersion":62,"revision":44,"locale":29},{"sys":20609},{"type":12,"linkType":13,"id":14},{"sys":20611},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20613},{"url":458,"details":20614,"fileName":464,"contentType":465},{"size":460,"image":20615},{"width":462,"height":463},{"sys":20617,"fields":20620},{"id":20618,"createdAt":20619},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":20621,"slug":20622,"articleIntro":20621,"category":20623},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[20624],{"metadata":20625,"sys":20628,"fields":20635},{"tags":20626,"concepts":20627},[],[],{"space":20629,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20631,"publishedVersion":414,"revision":62,"contentType":20633,"locale":29},{"sys":20630},{"type":12,"linkType":13,"id":14},{"sys":20632},{"id":21,"type":12,"linkType":22},{"sys":20634},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20636,"metaTitle":424,"metaDescription":425,"mainTitle":20637,"subtitle":443,"heroImage":20652,"ctaButton":466,"ctaLink":467},[423],{"data":20638,"content":20639,"nodeType":74},{},[20640,20646],{"data":20641,"content":20642,"nodeType":78},{},[20643],{"data":20644,"marks":20645,"value":435,"nodeType":82},{},[],{"data":20647,"content":20648,"nodeType":87},{},[20649],{"data":20650,"marks":20651,"value":442,"nodeType":82},{},[],{"metadata":20653,"sys":20656,"fields":20661},{"tags":20654,"concepts":20655},[],[],{"space":20657,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20659,"publishedVersion":62,"revision":44,"locale":29},{"sys":20658},{"type":12,"linkType":13,"id":14},{"sys":20660},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20662},{"url":458,"details":20663,"fileName":464,"contentType":465},{"size":460,"image":20664},{"width":462,"height":463},{"sys":20666,"fields":20669},{"id":20667,"createdAt":20668},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":20670,"slug":20671,"articleIntro":20672,"category":20673},"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.",[20674],{"metadata":20675,"sys":20678,"fields":20685},{"tags":20676,"concepts":20677},[],[],{"space":20679,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20681,"publishedVersion":414,"revision":62,"contentType":20683,"locale":29},{"sys":20680},{"type":12,"linkType":13,"id":14},{"sys":20682},{"id":21,"type":12,"linkType":22},{"sys":20684},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20686,"metaTitle":424,"metaDescription":425,"mainTitle":20687,"subtitle":443,"heroImage":20702,"ctaButton":466,"ctaLink":467},[423],{"data":20688,"content":20689,"nodeType":74},{},[20690,20696],{"data":20691,"content":20692,"nodeType":78},{},[20693],{"data":20694,"marks":20695,"value":435,"nodeType":82},{},[],{"data":20697,"content":20698,"nodeType":87},{},[20699],{"data":20700,"marks":20701,"value":442,"nodeType":82},{},[],{"metadata":20703,"sys":20706,"fields":20711},{"tags":20704,"concepts":20705},[],[],{"space":20707,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20709,"publishedVersion":62,"revision":44,"locale":29},{"sys":20708},{"type":12,"linkType":13,"id":14},{"sys":20710},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20712},{"url":458,"details":20713,"fileName":464,"contentType":465},{"size":460,"image":20714},{"width":462,"height":463},{"sys":20716,"fields":20719},{"id":20717,"createdAt":20718},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":20720,"slug":20721,"articleIntro":20720,"category":20722},"6331 - Versement de transport","compte-6331-versement-de-transport",[20723],{"metadata":20724,"sys":20727,"fields":20734},{"tags":20725,"concepts":20726},[],[],{"space":20728,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20730,"publishedVersion":414,"revision":62,"contentType":20732,"locale":29},{"sys":20729},{"type":12,"linkType":13,"id":14},{"sys":20731},{"id":21,"type":12,"linkType":22},{"sys":20733},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20735,"metaTitle":424,"metaDescription":425,"mainTitle":20736,"subtitle":443,"heroImage":20751,"ctaButton":466,"ctaLink":467},[423],{"data":20737,"content":20738,"nodeType":74},{},[20739,20745],{"data":20740,"content":20741,"nodeType":78},{},[20742],{"data":20743,"marks":20744,"value":435,"nodeType":82},{},[],{"data":20746,"content":20747,"nodeType":87},{},[20748],{"data":20749,"marks":20750,"value":442,"nodeType":82},{},[],{"metadata":20752,"sys":20755,"fields":20760},{"tags":20753,"concepts":20754},[],[],{"space":20756,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20758,"publishedVersion":62,"revision":44,"locale":29},{"sys":20757},{"type":12,"linkType":13,"id":14},{"sys":20759},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20761},{"url":458,"details":20762,"fileName":464,"contentType":465},{"size":460,"image":20763},{"width":462,"height":463},{"sys":20765,"fields":20768},{"id":20766,"createdAt":20767},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":20769,"slug":20770,"articleIntro":20771,"category":20772},"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.",[20773],{"metadata":20774,"sys":20777,"fields":20784},{"tags":20775,"concepts":20776},[],[],{"space":20778,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20780,"publishedVersion":414,"revision":62,"contentType":20782,"locale":29},{"sys":20779},{"type":12,"linkType":13,"id":14},{"sys":20781},{"id":21,"type":12,"linkType":22},{"sys":20783},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20785,"metaTitle":424,"metaDescription":425,"mainTitle":20786,"subtitle":443,"heroImage":20801,"ctaButton":466,"ctaLink":467},[423],{"data":20787,"content":20788,"nodeType":74},{},[20789,20795],{"data":20790,"content":20791,"nodeType":78},{},[20792],{"data":20793,"marks":20794,"value":435,"nodeType":82},{},[],{"data":20796,"content":20797,"nodeType":87},{},[20798],{"data":20799,"marks":20800,"value":442,"nodeType":82},{},[],{"metadata":20802,"sys":20805,"fields":20810},{"tags":20803,"concepts":20804},[],[],{"space":20806,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20808,"publishedVersion":62,"revision":44,"locale":29},{"sys":20807},{"type":12,"linkType":13,"id":14},{"sys":20809},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20811},{"url":458,"details":20812,"fileName":464,"contentType":465},{"size":460,"image":20813},{"width":462,"height":463},{"sys":20815,"fields":20818},{"id":20816,"createdAt":20817},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":20819,"slug":20820,"articleIntro":20819,"category":20821},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[20822],{"metadata":20823,"sys":20826,"fields":20833},{"tags":20824,"concepts":20825},[],[],{"space":20827,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20829,"publishedVersion":414,"revision":62,"contentType":20831,"locale":29},{"sys":20828},{"type":12,"linkType":13,"id":14},{"sys":20830},{"id":21,"type":12,"linkType":22},{"sys":20832},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20834,"metaTitle":424,"metaDescription":425,"mainTitle":20835,"subtitle":443,"heroImage":20850,"ctaButton":466,"ctaLink":467},[423],{"data":20836,"content":20837,"nodeType":74},{},[20838,20844],{"data":20839,"content":20840,"nodeType":78},{},[20841],{"data":20842,"marks":20843,"value":435,"nodeType":82},{},[],{"data":20845,"content":20846,"nodeType":87},{},[20847],{"data":20848,"marks":20849,"value":442,"nodeType":82},{},[],{"metadata":20851,"sys":20854,"fields":20859},{"tags":20852,"concepts":20853},[],[],{"space":20855,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20857,"publishedVersion":62,"revision":44,"locale":29},{"sys":20856},{"type":12,"linkType":13,"id":14},{"sys":20858},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20860},{"url":458,"details":20861,"fileName":464,"contentType":465},{"size":460,"image":20862},{"width":462,"height":463},{"sys":20864,"fields":20867},{"id":20865,"createdAt":20866},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":20868,"slug":20869,"articleIntro":20868,"category":20870},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[20871],{"metadata":20872,"sys":20875,"fields":20882},{"tags":20873,"concepts":20874},[],[],{"space":20876,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20878,"publishedVersion":414,"revision":62,"contentType":20880,"locale":29},{"sys":20877},{"type":12,"linkType":13,"id":14},{"sys":20879},{"id":21,"type":12,"linkType":22},{"sys":20881},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20883,"metaTitle":424,"metaDescription":425,"mainTitle":20884,"subtitle":443,"heroImage":20899,"ctaButton":466,"ctaLink":467},[423],{"data":20885,"content":20886,"nodeType":74},{},[20887,20893],{"data":20888,"content":20889,"nodeType":78},{},[20890],{"data":20891,"marks":20892,"value":435,"nodeType":82},{},[],{"data":20894,"content":20895,"nodeType":87},{},[20896],{"data":20897,"marks":20898,"value":442,"nodeType":82},{},[],{"metadata":20900,"sys":20903,"fields":20908},{"tags":20901,"concepts":20902},[],[],{"space":20904,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20906,"publishedVersion":62,"revision":44,"locale":29},{"sys":20905},{"type":12,"linkType":13,"id":14},{"sys":20907},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20909},{"url":458,"details":20910,"fileName":464,"contentType":465},{"size":460,"image":20911},{"width":462,"height":463},{"sys":20913,"fields":20916},{"id":20914,"createdAt":20915},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":20917,"slug":20918,"articleIntro":20917,"category":20919},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[20920],{"metadata":20921,"sys":20924,"fields":20931},{"tags":20922,"concepts":20923},[],[],{"space":20925,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20927,"publishedVersion":414,"revision":62,"contentType":20929,"locale":29},{"sys":20926},{"type":12,"linkType":13,"id":14},{"sys":20928},{"id":21,"type":12,"linkType":22},{"sys":20930},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20932,"metaTitle":424,"metaDescription":425,"mainTitle":20933,"subtitle":443,"heroImage":20948,"ctaButton":466,"ctaLink":467},[423],{"data":20934,"content":20935,"nodeType":74},{},[20936,20942],{"data":20937,"content":20938,"nodeType":78},{},[20939],{"data":20940,"marks":20941,"value":435,"nodeType":82},{},[],{"data":20943,"content":20944,"nodeType":87},{},[20945],{"data":20946,"marks":20947,"value":442,"nodeType":82},{},[],{"metadata":20949,"sys":20952,"fields":20957},{"tags":20950,"concepts":20951},[],[],{"space":20953,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":20955,"publishedVersion":62,"revision":44,"locale":29},{"sys":20954},{"type":12,"linkType":13,"id":14},{"sys":20956},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":20958},{"url":458,"details":20959,"fileName":464,"contentType":465},{"size":460,"image":20960},{"width":462,"height":463},{"sys":20962,"fields":20965},{"id":20963,"createdAt":20964},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":20966,"slug":20967,"articleIntro":20966,"category":20968},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[20969],{"metadata":20970,"sys":20973,"fields":20980},{"tags":20971,"concepts":20972},[],[],{"space":20974,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":20976,"publishedVersion":414,"revision":62,"contentType":20978,"locale":29},{"sys":20975},{"type":12,"linkType":13,"id":14},{"sys":20977},{"id":21,"type":12,"linkType":22},{"sys":20979},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":20981,"metaTitle":424,"metaDescription":425,"mainTitle":20982,"subtitle":443,"heroImage":20997,"ctaButton":466,"ctaLink":467},[423],{"data":20983,"content":20984,"nodeType":74},{},[20985,20991],{"data":20986,"content":20987,"nodeType":78},{},[20988],{"data":20989,"marks":20990,"value":435,"nodeType":82},{},[],{"data":20992,"content":20993,"nodeType":87},{},[20994],{"data":20995,"marks":20996,"value":442,"nodeType":82},{},[],{"metadata":20998,"sys":21001,"fields":21006},{"tags":20999,"concepts":21000},[],[],{"space":21002,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21004,"publishedVersion":62,"revision":44,"locale":29},{"sys":21003},{"type":12,"linkType":13,"id":14},{"sys":21005},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21007},{"url":458,"details":21008,"fileName":464,"contentType":465},{"size":460,"image":21009},{"width":462,"height":463},{"sys":21011,"fields":21014},{"id":21012,"createdAt":21013},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":21015,"slug":21016,"articleIntro":21015,"category":21017},"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",[21018],{"metadata":21019,"sys":21022,"fields":21029},{"tags":21020,"concepts":21021},[],[],{"space":21023,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21025,"publishedVersion":414,"revision":62,"contentType":21027,"locale":29},{"sys":21024},{"type":12,"linkType":13,"id":14},{"sys":21026},{"id":21,"type":12,"linkType":22},{"sys":21028},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21030,"metaTitle":424,"metaDescription":425,"mainTitle":21031,"subtitle":443,"heroImage":21046,"ctaButton":466,"ctaLink":467},[423],{"data":21032,"content":21033,"nodeType":74},{},[21034,21040],{"data":21035,"content":21036,"nodeType":78},{},[21037],{"data":21038,"marks":21039,"value":435,"nodeType":82},{},[],{"data":21041,"content":21042,"nodeType":87},{},[21043],{"data":21044,"marks":21045,"value":442,"nodeType":82},{},[],{"metadata":21047,"sys":21050,"fields":21055},{"tags":21048,"concepts":21049},[],[],{"space":21051,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21053,"publishedVersion":62,"revision":44,"locale":29},{"sys":21052},{"type":12,"linkType":13,"id":14},{"sys":21054},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21056},{"url":458,"details":21057,"fileName":464,"contentType":465},{"size":460,"image":21058},{"width":462,"height":463},{"sys":21060,"fields":21063},{"id":21061,"createdAt":21062},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":21064,"slug":21065,"articleIntro":21064,"category":21066},"331 - Produits en cours","compte-331-produits-en-cours",[21067],{"metadata":21068,"sys":21071,"fields":21078},{"tags":21069,"concepts":21070},[],[],{"space":21072,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21074,"publishedVersion":414,"revision":62,"contentType":21076,"locale":29},{"sys":21073},{"type":12,"linkType":13,"id":14},{"sys":21075},{"id":21,"type":12,"linkType":22},{"sys":21077},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21079,"metaTitle":424,"metaDescription":425,"mainTitle":21080,"subtitle":443,"heroImage":21095,"ctaButton":466,"ctaLink":467},[423],{"data":21081,"content":21082,"nodeType":74},{},[21083,21089],{"data":21084,"content":21085,"nodeType":78},{},[21086],{"data":21087,"marks":21088,"value":435,"nodeType":82},{},[],{"data":21090,"content":21091,"nodeType":87},{},[21092],{"data":21093,"marks":21094,"value":442,"nodeType":82},{},[],{"metadata":21096,"sys":21099,"fields":21104},{"tags":21097,"concepts":21098},[],[],{"space":21100,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21102,"publishedVersion":62,"revision":44,"locale":29},{"sys":21101},{"type":12,"linkType":13,"id":14},{"sys":21103},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21105},{"url":458,"details":21106,"fileName":464,"contentType":465},{"size":460,"image":21107},{"width":462,"height":463},{"sys":21109,"fields":21112},{"id":21110,"createdAt":21111},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":21113,"slug":21114,"articleIntro":21113,"category":21115},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[21116],{"metadata":21117,"sys":21120,"fields":21127},{"tags":21118,"concepts":21119},[],[],{"space":21121,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21123,"publishedVersion":414,"revision":62,"contentType":21125,"locale":29},{"sys":21122},{"type":12,"linkType":13,"id":14},{"sys":21124},{"id":21,"type":12,"linkType":22},{"sys":21126},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21128,"metaTitle":424,"metaDescription":425,"mainTitle":21129,"subtitle":443,"heroImage":21144,"ctaButton":466,"ctaLink":467},[423],{"data":21130,"content":21131,"nodeType":74},{},[21132,21138],{"data":21133,"content":21134,"nodeType":78},{},[21135],{"data":21136,"marks":21137,"value":435,"nodeType":82},{},[],{"data":21139,"content":21140,"nodeType":87},{},[21141],{"data":21142,"marks":21143,"value":442,"nodeType":82},{},[],{"metadata":21145,"sys":21148,"fields":21153},{"tags":21146,"concepts":21147},[],[],{"space":21149,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21151,"publishedVersion":62,"revision":44,"locale":29},{"sys":21150},{"type":12,"linkType":13,"id":14},{"sys":21152},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21154},{"url":458,"details":21155,"fileName":464,"contentType":465},{"size":460,"image":21156},{"width":462,"height":463},{"sys":21158,"fields":21161},{"id":21159,"createdAt":21160},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":21162,"slug":21163,"articleIntro":21162,"category":21164},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[21165],{"metadata":21166,"sys":21169,"fields":21176},{"tags":21167,"concepts":21168},[],[],{"space":21170,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21172,"publishedVersion":414,"revision":62,"contentType":21174,"locale":29},{"sys":21171},{"type":12,"linkType":13,"id":14},{"sys":21173},{"id":21,"type":12,"linkType":22},{"sys":21175},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21177,"metaTitle":424,"metaDescription":425,"mainTitle":21178,"subtitle":443,"heroImage":21193,"ctaButton":466,"ctaLink":467},[423],{"data":21179,"content":21180,"nodeType":74},{},[21181,21187],{"data":21182,"content":21183,"nodeType":78},{},[21184],{"data":21185,"marks":21186,"value":435,"nodeType":82},{},[],{"data":21188,"content":21189,"nodeType":87},{},[21190],{"data":21191,"marks":21192,"value":442,"nodeType":82},{},[],{"metadata":21194,"sys":21197,"fields":21202},{"tags":21195,"concepts":21196},[],[],{"space":21198,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21200,"publishedVersion":62,"revision":44,"locale":29},{"sys":21199},{"type":12,"linkType":13,"id":14},{"sys":21201},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21203},{"url":458,"details":21204,"fileName":464,"contentType":465},{"size":460,"image":21205},{"width":462,"height":463},{"sys":21207,"fields":21210},{"id":21208,"createdAt":21209},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":21211,"slug":21212,"articleIntro":21211,"category":21213},"6378 - Taxes diverses","compte-6378-taxes-diverses",[21214],{"metadata":21215,"sys":21218,"fields":21225},{"tags":21216,"concepts":21217},[],[],{"space":21219,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21221,"publishedVersion":414,"revision":62,"contentType":21223,"locale":29},{"sys":21220},{"type":12,"linkType":13,"id":14},{"sys":21222},{"id":21,"type":12,"linkType":22},{"sys":21224},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21226,"metaTitle":424,"metaDescription":425,"mainTitle":21227,"subtitle":443,"heroImage":21242,"ctaButton":466,"ctaLink":467},[423],{"data":21228,"content":21229,"nodeType":74},{},[21230,21236],{"data":21231,"content":21232,"nodeType":78},{},[21233],{"data":21234,"marks":21235,"value":435,"nodeType":82},{},[],{"data":21237,"content":21238,"nodeType":87},{},[21239],{"data":21240,"marks":21241,"value":442,"nodeType":82},{},[],{"metadata":21243,"sys":21246,"fields":21251},{"tags":21244,"concepts":21245},[],[],{"space":21247,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21249,"publishedVersion":62,"revision":44,"locale":29},{"sys":21248},{"type":12,"linkType":13,"id":14},{"sys":21250},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21252},{"url":458,"details":21253,"fileName":464,"contentType":465},{"size":460,"image":21254},{"width":462,"height":463},{"sys":21256,"fields":21259},{"id":21257,"createdAt":21258},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":21260,"slug":21261,"articleIntro":21260,"category":21262},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[21263],{"metadata":21264,"sys":21267,"fields":21274},{"tags":21265,"concepts":21266},[],[],{"space":21268,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21270,"publishedVersion":414,"revision":62,"contentType":21272,"locale":29},{"sys":21269},{"type":12,"linkType":13,"id":14},{"sys":21271},{"id":21,"type":12,"linkType":22},{"sys":21273},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21275,"metaTitle":424,"metaDescription":425,"mainTitle":21276,"subtitle":443,"heroImage":21291,"ctaButton":466,"ctaLink":467},[423],{"data":21277,"content":21278,"nodeType":74},{},[21279,21285],{"data":21280,"content":21281,"nodeType":78},{},[21282],{"data":21283,"marks":21284,"value":435,"nodeType":82},{},[],{"data":21286,"content":21287,"nodeType":87},{},[21288],{"data":21289,"marks":21290,"value":442,"nodeType":82},{},[],{"metadata":21292,"sys":21295,"fields":21300},{"tags":21293,"concepts":21294},[],[],{"space":21296,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21298,"publishedVersion":62,"revision":44,"locale":29},{"sys":21297},{"type":12,"linkType":13,"id":14},{"sys":21299},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21301},{"url":458,"details":21302,"fileName":464,"contentType":465},{"size":460,"image":21303},{"width":462,"height":463},{"sys":21305,"fields":21308},{"id":21306,"createdAt":21307},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":21309,"slug":21310,"articleIntro":21309,"category":21311},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[21312],{"metadata":21313,"sys":21316,"fields":21323},{"tags":21314,"concepts":21315},[],[],{"space":21317,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21319,"publishedVersion":414,"revision":62,"contentType":21321,"locale":29},{"sys":21318},{"type":12,"linkType":13,"id":14},{"sys":21320},{"id":21,"type":12,"linkType":22},{"sys":21322},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21324,"metaTitle":424,"metaDescription":425,"mainTitle":21325,"subtitle":443,"heroImage":21340,"ctaButton":466,"ctaLink":467},[423],{"data":21326,"content":21327,"nodeType":74},{},[21328,21334],{"data":21329,"content":21330,"nodeType":78},{},[21331],{"data":21332,"marks":21333,"value":435,"nodeType":82},{},[],{"data":21335,"content":21336,"nodeType":87},{},[21337],{"data":21338,"marks":21339,"value":442,"nodeType":82},{},[],{"metadata":21341,"sys":21344,"fields":21349},{"tags":21342,"concepts":21343},[],[],{"space":21345,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21347,"publishedVersion":62,"revision":44,"locale":29},{"sys":21346},{"type":12,"linkType":13,"id":14},{"sys":21348},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21350},{"url":458,"details":21351,"fileName":464,"contentType":465},{"size":460,"image":21352},{"width":462,"height":463},{"sys":21354,"fields":21357},{"id":21355,"createdAt":21356},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":21358,"slug":21359,"articleIntro":21358,"category":21360},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[21361],{"metadata":21362,"sys":21365,"fields":21372},{"tags":21363,"concepts":21364},[],[],{"space":21366,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21368,"publishedVersion":414,"revision":62,"contentType":21370,"locale":29},{"sys":21367},{"type":12,"linkType":13,"id":14},{"sys":21369},{"id":21,"type":12,"linkType":22},{"sys":21371},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21373,"metaTitle":424,"metaDescription":425,"mainTitle":21374,"subtitle":443,"heroImage":21389,"ctaButton":466,"ctaLink":467},[423],{"data":21375,"content":21376,"nodeType":74},{},[21377,21383],{"data":21378,"content":21379,"nodeType":78},{},[21380],{"data":21381,"marks":21382,"value":435,"nodeType":82},{},[],{"data":21384,"content":21385,"nodeType":87},{},[21386],{"data":21387,"marks":21388,"value":442,"nodeType":82},{},[],{"metadata":21390,"sys":21393,"fields":21398},{"tags":21391,"concepts":21392},[],[],{"space":21394,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21396,"publishedVersion":62,"revision":44,"locale":29},{"sys":21395},{"type":12,"linkType":13,"id":14},{"sys":21397},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21399},{"url":458,"details":21400,"fileName":464,"contentType":465},{"size":460,"image":21401},{"width":462,"height":463},{"sys":21403,"fields":21406},{"id":21404,"createdAt":21405},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":21407,"slug":21408,"articleIntro":-1,"category":21409},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[21410],{"metadata":21411,"sys":21414,"fields":21421},{"tags":21412,"concepts":21413},[],[],{"space":21415,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21417,"publishedVersion":414,"revision":62,"contentType":21419,"locale":29},{"sys":21416},{"type":12,"linkType":13,"id":14},{"sys":21418},{"id":21,"type":12,"linkType":22},{"sys":21420},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21422,"metaTitle":424,"metaDescription":425,"mainTitle":21423,"subtitle":443,"heroImage":21438,"ctaButton":466,"ctaLink":467},[423],{"data":21424,"content":21425,"nodeType":74},{},[21426,21432],{"data":21427,"content":21428,"nodeType":78},{},[21429],{"data":21430,"marks":21431,"value":435,"nodeType":82},{},[],{"data":21433,"content":21434,"nodeType":87},{},[21435],{"data":21436,"marks":21437,"value":442,"nodeType":82},{},[],{"metadata":21439,"sys":21442,"fields":21447},{"tags":21440,"concepts":21441},[],[],{"space":21443,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21445,"publishedVersion":62,"revision":44,"locale":29},{"sys":21444},{"type":12,"linkType":13,"id":14},{"sys":21446},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21448},{"url":458,"details":21449,"fileName":464,"contentType":465},{"size":460,"image":21450},{"width":462,"height":463},{"sys":21452,"fields":21455},{"id":21453,"createdAt":21454},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":21456,"slug":21457,"articleIntro":-1,"category":21458},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[21459],{"metadata":21460,"sys":21463,"fields":21470},{"tags":21461,"concepts":21462},[],[],{"space":21464,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21466,"publishedVersion":414,"revision":62,"contentType":21468,"locale":29},{"sys":21465},{"type":12,"linkType":13,"id":14},{"sys":21467},{"id":21,"type":12,"linkType":22},{"sys":21469},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21471,"metaTitle":424,"metaDescription":425,"mainTitle":21472,"subtitle":443,"heroImage":21487,"ctaButton":466,"ctaLink":467},[423],{"data":21473,"content":21474,"nodeType":74},{},[21475,21481],{"data":21476,"content":21477,"nodeType":78},{},[21478],{"data":21479,"marks":21480,"value":435,"nodeType":82},{},[],{"data":21482,"content":21483,"nodeType":87},{},[21484],{"data":21485,"marks":21486,"value":442,"nodeType":82},{},[],{"metadata":21488,"sys":21491,"fields":21496},{"tags":21489,"concepts":21490},[],[],{"space":21492,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21494,"publishedVersion":62,"revision":44,"locale":29},{"sys":21493},{"type":12,"linkType":13,"id":14},{"sys":21495},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21497},{"url":458,"details":21498,"fileName":464,"contentType":465},{"size":460,"image":21499},{"width":462,"height":463},{"sys":21501,"fields":21504},{"id":21502,"createdAt":21503},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":21505,"slug":21506,"articleIntro":21505,"category":21507},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[21508],{"metadata":21509,"sys":21512,"fields":21519},{"tags":21510,"concepts":21511},[],[],{"space":21513,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21515,"publishedVersion":414,"revision":62,"contentType":21517,"locale":29},{"sys":21514},{"type":12,"linkType":13,"id":14},{"sys":21516},{"id":21,"type":12,"linkType":22},{"sys":21518},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21520,"metaTitle":424,"metaDescription":425,"mainTitle":21521,"subtitle":443,"heroImage":21536,"ctaButton":466,"ctaLink":467},[423],{"data":21522,"content":21523,"nodeType":74},{},[21524,21530],{"data":21525,"content":21526,"nodeType":78},{},[21527],{"data":21528,"marks":21529,"value":435,"nodeType":82},{},[],{"data":21531,"content":21532,"nodeType":87},{},[21533],{"data":21534,"marks":21535,"value":442,"nodeType":82},{},[],{"metadata":21537,"sys":21540,"fields":21545},{"tags":21538,"concepts":21539},[],[],{"space":21541,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21543,"publishedVersion":62,"revision":44,"locale":29},{"sys":21542},{"type":12,"linkType":13,"id":14},{"sys":21544},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21546},{"url":458,"details":21547,"fileName":464,"contentType":465},{"size":460,"image":21548},{"width":462,"height":463},{"sys":21550,"fields":21553},{"id":21551,"createdAt":21552},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":21554,"slug":21555,"articleIntro":21554,"category":21556},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[21557],{"metadata":21558,"sys":21561,"fields":21568},{"tags":21559,"concepts":21560},[],[],{"space":21562,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21564,"publishedVersion":414,"revision":62,"contentType":21566,"locale":29},{"sys":21563},{"type":12,"linkType":13,"id":14},{"sys":21565},{"id":21,"type":12,"linkType":22},{"sys":21567},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21569,"metaTitle":424,"metaDescription":425,"mainTitle":21570,"subtitle":443,"heroImage":21585,"ctaButton":466,"ctaLink":467},[423],{"data":21571,"content":21572,"nodeType":74},{},[21573,21579],{"data":21574,"content":21575,"nodeType":78},{},[21576],{"data":21577,"marks":21578,"value":435,"nodeType":82},{},[],{"data":21580,"content":21581,"nodeType":87},{},[21582],{"data":21583,"marks":21584,"value":442,"nodeType":82},{},[],{"metadata":21586,"sys":21589,"fields":21594},{"tags":21587,"concepts":21588},[],[],{"space":21590,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21592,"publishedVersion":62,"revision":44,"locale":29},{"sys":21591},{"type":12,"linkType":13,"id":14},{"sys":21593},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21595},{"url":458,"details":21596,"fileName":464,"contentType":465},{"size":460,"image":21597},{"width":462,"height":463},{"sys":21599,"fields":21602},{"id":21600,"createdAt":21601},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":21603,"slug":21604,"articleIntro":21603,"category":21605},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[21606],{"metadata":21607,"sys":21610,"fields":21617},{"tags":21608,"concepts":21609},[],[],{"space":21611,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21613,"publishedVersion":414,"revision":62,"contentType":21615,"locale":29},{"sys":21612},{"type":12,"linkType":13,"id":14},{"sys":21614},{"id":21,"type":12,"linkType":22},{"sys":21616},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21618,"metaTitle":424,"metaDescription":425,"mainTitle":21619,"subtitle":443,"heroImage":21634,"ctaButton":466,"ctaLink":467},[423],{"data":21620,"content":21621,"nodeType":74},{},[21622,21628],{"data":21623,"content":21624,"nodeType":78},{},[21625],{"data":21626,"marks":21627,"value":435,"nodeType":82},{},[],{"data":21629,"content":21630,"nodeType":87},{},[21631],{"data":21632,"marks":21633,"value":442,"nodeType":82},{},[],{"metadata":21635,"sys":21638,"fields":21643},{"tags":21636,"concepts":21637},[],[],{"space":21639,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21641,"publishedVersion":62,"revision":44,"locale":29},{"sys":21640},{"type":12,"linkType":13,"id":14},{"sys":21642},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21644},{"url":458,"details":21645,"fileName":464,"contentType":465},{"size":460,"image":21646},{"width":462,"height":463},{"sys":21648,"fields":21651},{"id":21649,"createdAt":21650},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":21652,"slug":21653,"articleIntro":-1,"category":21654},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[21655],{"metadata":21656,"sys":21659,"fields":21666},{"tags":21657,"concepts":21658},[],[],{"space":21660,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21662,"publishedVersion":414,"revision":62,"contentType":21664,"locale":29},{"sys":21661},{"type":12,"linkType":13,"id":14},{"sys":21663},{"id":21,"type":12,"linkType":22},{"sys":21665},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21667,"metaTitle":424,"metaDescription":425,"mainTitle":21668,"subtitle":443,"heroImage":21683,"ctaButton":466,"ctaLink":467},[423],{"data":21669,"content":21670,"nodeType":74},{},[21671,21677],{"data":21672,"content":21673,"nodeType":78},{},[21674],{"data":21675,"marks":21676,"value":435,"nodeType":82},{},[],{"data":21678,"content":21679,"nodeType":87},{},[21680],{"data":21681,"marks":21682,"value":442,"nodeType":82},{},[],{"metadata":21684,"sys":21687,"fields":21692},{"tags":21685,"concepts":21686},[],[],{"space":21688,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21690,"publishedVersion":62,"revision":44,"locale":29},{"sys":21689},{"type":12,"linkType":13,"id":14},{"sys":21691},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21693},{"url":458,"details":21694,"fileName":464,"contentType":465},{"size":460,"image":21695},{"width":462,"height":463},{"sys":21697,"fields":21700},{"id":21698,"createdAt":21699},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":21701,"slug":21702,"articleIntro":21701,"category":21703},"Compte 2184 - Mobilier","compte-2184-mobilier",[21704],{"metadata":21705,"sys":21708,"fields":21715},{"tags":21706,"concepts":21707},[],[],{"space":21709,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21711,"publishedVersion":414,"revision":62,"contentType":21713,"locale":29},{"sys":21710},{"type":12,"linkType":13,"id":14},{"sys":21712},{"id":21,"type":12,"linkType":22},{"sys":21714},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21716,"metaTitle":424,"metaDescription":425,"mainTitle":21717,"subtitle":443,"heroImage":21732,"ctaButton":466,"ctaLink":467},[423],{"data":21718,"content":21719,"nodeType":74},{},[21720,21726],{"data":21721,"content":21722,"nodeType":78},{},[21723],{"data":21724,"marks":21725,"value":435,"nodeType":82},{},[],{"data":21727,"content":21728,"nodeType":87},{},[21729],{"data":21730,"marks":21731,"value":442,"nodeType":82},{},[],{"metadata":21733,"sys":21736,"fields":21741},{"tags":21734,"concepts":21735},[],[],{"space":21737,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21739,"publishedVersion":62,"revision":44,"locale":29},{"sys":21738},{"type":12,"linkType":13,"id":14},{"sys":21740},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21742},{"url":458,"details":21743,"fileName":464,"contentType":465},{"size":460,"image":21744},{"width":462,"height":463},{"sys":21746,"fields":21749},{"id":21747,"createdAt":21748},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":21750,"slug":21751,"articleIntro":-1,"category":21752},"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",[21753],{"metadata":21754,"sys":21757,"fields":21764},{"tags":21755,"concepts":21756},[],[],{"space":21758,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21760,"publishedVersion":414,"revision":62,"contentType":21762,"locale":29},{"sys":21759},{"type":12,"linkType":13,"id":14},{"sys":21761},{"id":21,"type":12,"linkType":22},{"sys":21763},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21765,"metaTitle":424,"metaDescription":425,"mainTitle":21766,"subtitle":443,"heroImage":21781,"ctaButton":466,"ctaLink":467},[423],{"data":21767,"content":21768,"nodeType":74},{},[21769,21775],{"data":21770,"content":21771,"nodeType":78},{},[21772],{"data":21773,"marks":21774,"value":435,"nodeType":82},{},[],{"data":21776,"content":21777,"nodeType":87},{},[21778],{"data":21779,"marks":21780,"value":442,"nodeType":82},{},[],{"metadata":21782,"sys":21785,"fields":21790},{"tags":21783,"concepts":21784},[],[],{"space":21786,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21788,"publishedVersion":62,"revision":44,"locale":29},{"sys":21787},{"type":12,"linkType":13,"id":14},{"sys":21789},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21791},{"url":458,"details":21792,"fileName":464,"contentType":465},{"size":460,"image":21793},{"width":462,"height":463},{"sys":21795,"fields":21798},{"id":21796,"createdAt":21797},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":21799,"slug":21800,"articleIntro":21799,"category":21801},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[21802],{"metadata":21803,"sys":21806,"fields":21813},{"tags":21804,"concepts":21805},[],[],{"space":21807,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21809,"publishedVersion":414,"revision":62,"contentType":21811,"locale":29},{"sys":21808},{"type":12,"linkType":13,"id":14},{"sys":21810},{"id":21,"type":12,"linkType":22},{"sys":21812},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21814,"metaTitle":424,"metaDescription":425,"mainTitle":21815,"subtitle":443,"heroImage":21830,"ctaButton":466,"ctaLink":467},[423],{"data":21816,"content":21817,"nodeType":74},{},[21818,21824],{"data":21819,"content":21820,"nodeType":78},{},[21821],{"data":21822,"marks":21823,"value":435,"nodeType":82},{},[],{"data":21825,"content":21826,"nodeType":87},{},[21827],{"data":21828,"marks":21829,"value":442,"nodeType":82},{},[],{"metadata":21831,"sys":21834,"fields":21839},{"tags":21832,"concepts":21833},[],[],{"space":21835,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21837,"publishedVersion":62,"revision":44,"locale":29},{"sys":21836},{"type":12,"linkType":13,"id":14},{"sys":21838},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21840},{"url":458,"details":21841,"fileName":464,"contentType":465},{"size":460,"image":21842},{"width":462,"height":463},{"sys":21844,"fields":21847},{"id":21845,"createdAt":21846},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":21848,"slug":21849,"articleIntro":21848,"category":21850},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[21851],{"metadata":21852,"sys":21855,"fields":21862},{"tags":21853,"concepts":21854},[],[],{"space":21856,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21858,"publishedVersion":414,"revision":62,"contentType":21860,"locale":29},{"sys":21857},{"type":12,"linkType":13,"id":14},{"sys":21859},{"id":21,"type":12,"linkType":22},{"sys":21861},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21863,"metaTitle":424,"metaDescription":425,"mainTitle":21864,"subtitle":443,"heroImage":21879,"ctaButton":466,"ctaLink":467},[423],{"data":21865,"content":21866,"nodeType":74},{},[21867,21873],{"data":21868,"content":21869,"nodeType":78},{},[21870],{"data":21871,"marks":21872,"value":435,"nodeType":82},{},[],{"data":21874,"content":21875,"nodeType":87},{},[21876],{"data":21877,"marks":21878,"value":442,"nodeType":82},{},[],{"metadata":21880,"sys":21883,"fields":21888},{"tags":21881,"concepts":21882},[],[],{"space":21884,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21886,"publishedVersion":62,"revision":44,"locale":29},{"sys":21885},{"type":12,"linkType":13,"id":14},{"sys":21887},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21889},{"url":458,"details":21890,"fileName":464,"contentType":465},{"size":460,"image":21891},{"width":462,"height":463},{"sys":21893,"fields":21896},{"id":21894,"createdAt":21895},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":21897,"slug":21898,"articleIntro":-1,"category":21899},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[21900],{"metadata":21901,"sys":21904,"fields":21911},{"tags":21902,"concepts":21903},[],[],{"space":21905,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21907,"publishedVersion":414,"revision":62,"contentType":21909,"locale":29},{"sys":21906},{"type":12,"linkType":13,"id":14},{"sys":21908},{"id":21,"type":12,"linkType":22},{"sys":21910},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21912,"metaTitle":424,"metaDescription":425,"mainTitle":21913,"subtitle":443,"heroImage":21928,"ctaButton":466,"ctaLink":467},[423],{"data":21914,"content":21915,"nodeType":74},{},[21916,21922],{"data":21917,"content":21918,"nodeType":78},{},[21919],{"data":21920,"marks":21921,"value":435,"nodeType":82},{},[],{"data":21923,"content":21924,"nodeType":87},{},[21925],{"data":21926,"marks":21927,"value":442,"nodeType":82},{},[],{"metadata":21929,"sys":21932,"fields":21937},{"tags":21930,"concepts":21931},[],[],{"space":21933,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21935,"publishedVersion":62,"revision":44,"locale":29},{"sys":21934},{"type":12,"linkType":13,"id":14},{"sys":21936},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21938},{"url":458,"details":21939,"fileName":464,"contentType":465},{"size":460,"image":21940},{"width":462,"height":463},{"sys":21942,"fields":21945},{"id":21943,"createdAt":21944},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":21946,"slug":21947,"articleIntro":-1,"category":21948},"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",[21949],{"metadata":21950,"sys":21953,"fields":21960},{"tags":21951,"concepts":21952},[],[],{"space":21954,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":21956,"publishedVersion":414,"revision":62,"contentType":21958,"locale":29},{"sys":21955},{"type":12,"linkType":13,"id":14},{"sys":21957},{"id":21,"type":12,"linkType":22},{"sys":21959},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":21961,"metaTitle":424,"metaDescription":425,"mainTitle":21962,"subtitle":443,"heroImage":21977,"ctaButton":466,"ctaLink":467},[423],{"data":21963,"content":21964,"nodeType":74},{},[21965,21971],{"data":21966,"content":21967,"nodeType":78},{},[21968],{"data":21969,"marks":21970,"value":435,"nodeType":82},{},[],{"data":21972,"content":21973,"nodeType":87},{},[21974],{"data":21975,"marks":21976,"value":442,"nodeType":82},{},[],{"metadata":21978,"sys":21981,"fields":21986},{"tags":21979,"concepts":21980},[],[],{"space":21982,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":21984,"publishedVersion":62,"revision":44,"locale":29},{"sys":21983},{"type":12,"linkType":13,"id":14},{"sys":21985},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":21987},{"url":458,"details":21988,"fileName":464,"contentType":465},{"size":460,"image":21989},{"width":462,"height":463},{"sys":21991,"fields":21993},{"id":21992,"createdAt":17},"4kVdSdLvBSCpwNNFzLzom2",{"title":21994,"slug":21995,"articleIntro":21994,"category":21996},"335 - Travaux en cours","compte-335-travaux-en-cours",[21997],{"metadata":21998,"sys":22001,"fields":22008},{"tags":21999,"concepts":22000},[],[],{"space":22002,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22004,"publishedVersion":414,"revision":62,"contentType":22006,"locale":29},{"sys":22003},{"type":12,"linkType":13,"id":14},{"sys":22005},{"id":21,"type":12,"linkType":22},{"sys":22007},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22009,"metaTitle":424,"metaDescription":425,"mainTitle":22010,"subtitle":443,"heroImage":22025,"ctaButton":466,"ctaLink":467},[423],{"data":22011,"content":22012,"nodeType":74},{},[22013,22019],{"data":22014,"content":22015,"nodeType":78},{},[22016],{"data":22017,"marks":22018,"value":435,"nodeType":82},{},[],{"data":22020,"content":22021,"nodeType":87},{},[22022],{"data":22023,"marks":22024,"value":442,"nodeType":82},{},[],{"metadata":22026,"sys":22029,"fields":22034},{"tags":22027,"concepts":22028},[],[],{"space":22030,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22032,"publishedVersion":62,"revision":44,"locale":29},{"sys":22031},{"type":12,"linkType":13,"id":14},{"sys":22033},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22035},{"url":458,"details":22036,"fileName":464,"contentType":465},{"size":460,"image":22037},{"width":462,"height":463},{"sys":22039,"fields":22042},{"id":22040,"createdAt":22041},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":22043,"slug":22044,"articleIntro":22043,"category":22045},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[22046],{"metadata":22047,"sys":22050,"fields":22057},{"tags":22048,"concepts":22049},[],[],{"space":22051,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22053,"publishedVersion":414,"revision":62,"contentType":22055,"locale":29},{"sys":22052},{"type":12,"linkType":13,"id":14},{"sys":22054},{"id":21,"type":12,"linkType":22},{"sys":22056},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22058,"metaTitle":424,"metaDescription":425,"mainTitle":22059,"subtitle":443,"heroImage":22074,"ctaButton":466,"ctaLink":467},[423],{"data":22060,"content":22061,"nodeType":74},{},[22062,22068],{"data":22063,"content":22064,"nodeType":78},{},[22065],{"data":22066,"marks":22067,"value":435,"nodeType":82},{},[],{"data":22069,"content":22070,"nodeType":87},{},[22071],{"data":22072,"marks":22073,"value":442,"nodeType":82},{},[],{"metadata":22075,"sys":22078,"fields":22083},{"tags":22076,"concepts":22077},[],[],{"space":22079,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22081,"publishedVersion":62,"revision":44,"locale":29},{"sys":22080},{"type":12,"linkType":13,"id":14},{"sys":22082},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22084},{"url":458,"details":22085,"fileName":464,"contentType":465},{"size":460,"image":22086},{"width":462,"height":463},{"sys":22088,"fields":22091},{"id":22089,"createdAt":22090},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":22092,"slug":22093,"articleIntro":22092,"category":22094},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[22095],{"metadata":22096,"sys":22099,"fields":22106},{"tags":22097,"concepts":22098},[],[],{"space":22100,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22102,"publishedVersion":414,"revision":62,"contentType":22104,"locale":29},{"sys":22101},{"type":12,"linkType":13,"id":14},{"sys":22103},{"id":21,"type":12,"linkType":22},{"sys":22105},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22107,"metaTitle":424,"metaDescription":425,"mainTitle":22108,"subtitle":443,"heroImage":22123,"ctaButton":466,"ctaLink":467},[423],{"data":22109,"content":22110,"nodeType":74},{},[22111,22117],{"data":22112,"content":22113,"nodeType":78},{},[22114],{"data":22115,"marks":22116,"value":435,"nodeType":82},{},[],{"data":22118,"content":22119,"nodeType":87},{},[22120],{"data":22121,"marks":22122,"value":442,"nodeType":82},{},[],{"metadata":22124,"sys":22127,"fields":22132},{"tags":22125,"concepts":22126},[],[],{"space":22128,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22130,"publishedVersion":62,"revision":44,"locale":29},{"sys":22129},{"type":12,"linkType":13,"id":14},{"sys":22131},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22133},{"url":458,"details":22134,"fileName":464,"contentType":465},{"size":460,"image":22135},{"width":462,"height":463},{"sys":22137,"fields":22140},{"id":22138,"createdAt":22139},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":22141,"slug":22142,"articleIntro":22141,"category":22143},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[22144],{"metadata":22145,"sys":22148,"fields":22155},{"tags":22146,"concepts":22147},[],[],{"space":22149,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22151,"publishedVersion":414,"revision":62,"contentType":22153,"locale":29},{"sys":22150},{"type":12,"linkType":13,"id":14},{"sys":22152},{"id":21,"type":12,"linkType":22},{"sys":22154},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22156,"metaTitle":424,"metaDescription":425,"mainTitle":22157,"subtitle":443,"heroImage":22172,"ctaButton":466,"ctaLink":467},[423],{"data":22158,"content":22159,"nodeType":74},{},[22160,22166],{"data":22161,"content":22162,"nodeType":78},{},[22163],{"data":22164,"marks":22165,"value":435,"nodeType":82},{},[],{"data":22167,"content":22168,"nodeType":87},{},[22169],{"data":22170,"marks":22171,"value":442,"nodeType":82},{},[],{"metadata":22173,"sys":22176,"fields":22181},{"tags":22174,"concepts":22175},[],[],{"space":22177,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22179,"publishedVersion":62,"revision":44,"locale":29},{"sys":22178},{"type":12,"linkType":13,"id":14},{"sys":22180},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22182},{"url":458,"details":22183,"fileName":464,"contentType":465},{"size":460,"image":22184},{"width":462,"height":463},{"sys":22186,"fields":22189},{"id":22187,"createdAt":22188},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":22190,"slug":22191,"articleIntro":22190,"category":22192},"Compte 60 - Achats","compte-60-achats",[22193],{"metadata":22194,"sys":22197,"fields":22204},{"tags":22195,"concepts":22196},[],[],{"space":22198,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22200,"publishedVersion":414,"revision":62,"contentType":22202,"locale":29},{"sys":22199},{"type":12,"linkType":13,"id":14},{"sys":22201},{"id":21,"type":12,"linkType":22},{"sys":22203},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22205,"metaTitle":424,"metaDescription":425,"mainTitle":22206,"subtitle":443,"heroImage":22221,"ctaButton":466,"ctaLink":467},[423],{"data":22207,"content":22208,"nodeType":74},{},[22209,22215],{"data":22210,"content":22211,"nodeType":78},{},[22212],{"data":22213,"marks":22214,"value":435,"nodeType":82},{},[],{"data":22216,"content":22217,"nodeType":87},{},[22218],{"data":22219,"marks":22220,"value":442,"nodeType":82},{},[],{"metadata":22222,"sys":22225,"fields":22230},{"tags":22223,"concepts":22224},[],[],{"space":22226,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22228,"publishedVersion":62,"revision":44,"locale":29},{"sys":22227},{"type":12,"linkType":13,"id":14},{"sys":22229},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22231},{"url":458,"details":22232,"fileName":464,"contentType":465},{"size":460,"image":22233},{"width":462,"height":463},{"sys":22235,"fields":22238},{"id":22236,"createdAt":22237},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":22239,"slug":22240,"articleIntro":22239,"category":22241},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[22242],{"metadata":22243,"sys":22246,"fields":22253},{"tags":22244,"concepts":22245},[],[],{"space":22247,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22249,"publishedVersion":414,"revision":62,"contentType":22251,"locale":29},{"sys":22248},{"type":12,"linkType":13,"id":14},{"sys":22250},{"id":21,"type":12,"linkType":22},{"sys":22252},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22254,"metaTitle":424,"metaDescription":425,"mainTitle":22255,"subtitle":443,"heroImage":22270,"ctaButton":466,"ctaLink":467},[423],{"data":22256,"content":22257,"nodeType":74},{},[22258,22264],{"data":22259,"content":22260,"nodeType":78},{},[22261],{"data":22262,"marks":22263,"value":435,"nodeType":82},{},[],{"data":22265,"content":22266,"nodeType":87},{},[22267],{"data":22268,"marks":22269,"value":442,"nodeType":82},{},[],{"metadata":22271,"sys":22274,"fields":22279},{"tags":22272,"concepts":22273},[],[],{"space":22275,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22277,"publishedVersion":62,"revision":44,"locale":29},{"sys":22276},{"type":12,"linkType":13,"id":14},{"sys":22278},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22280},{"url":458,"details":22281,"fileName":464,"contentType":465},{"size":460,"image":22282},{"width":462,"height":463},{"sys":22284,"fields":22287},{"id":22285,"createdAt":22286},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":22288,"slug":22289,"articleIntro":22288,"category":22290},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[22291],{"metadata":22292,"sys":22295,"fields":22302},{"tags":22293,"concepts":22294},[],[],{"space":22296,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22298,"publishedVersion":414,"revision":62,"contentType":22300,"locale":29},{"sys":22297},{"type":12,"linkType":13,"id":14},{"sys":22299},{"id":21,"type":12,"linkType":22},{"sys":22301},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22303,"metaTitle":424,"metaDescription":425,"mainTitle":22304,"subtitle":443,"heroImage":22319,"ctaButton":466,"ctaLink":467},[423],{"data":22305,"content":22306,"nodeType":74},{},[22307,22313],{"data":22308,"content":22309,"nodeType":78},{},[22310],{"data":22311,"marks":22312,"value":435,"nodeType":82},{},[],{"data":22314,"content":22315,"nodeType":87},{},[22316],{"data":22317,"marks":22318,"value":442,"nodeType":82},{},[],{"metadata":22320,"sys":22323,"fields":22328},{"tags":22321,"concepts":22322},[],[],{"space":22324,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22326,"publishedVersion":62,"revision":44,"locale":29},{"sys":22325},{"type":12,"linkType":13,"id":14},{"sys":22327},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22329},{"url":458,"details":22330,"fileName":464,"contentType":465},{"size":460,"image":22331},{"width":462,"height":463},{"sys":22333,"fields":22336},{"id":22334,"createdAt":22335},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":22337,"slug":22338,"articleIntro":22337,"category":22339},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[22340],{"metadata":22341,"sys":22344,"fields":22351},{"tags":22342,"concepts":22343},[],[],{"space":22345,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22347,"publishedVersion":414,"revision":62,"contentType":22349,"locale":29},{"sys":22346},{"type":12,"linkType":13,"id":14},{"sys":22348},{"id":21,"type":12,"linkType":22},{"sys":22350},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22352,"metaTitle":424,"metaDescription":425,"mainTitle":22353,"subtitle":443,"heroImage":22368,"ctaButton":466,"ctaLink":467},[423],{"data":22354,"content":22355,"nodeType":74},{},[22356,22362],{"data":22357,"content":22358,"nodeType":78},{},[22359],{"data":22360,"marks":22361,"value":435,"nodeType":82},{},[],{"data":22363,"content":22364,"nodeType":87},{},[22365],{"data":22366,"marks":22367,"value":442,"nodeType":82},{},[],{"metadata":22369,"sys":22372,"fields":22377},{"tags":22370,"concepts":22371},[],[],{"space":22373,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22375,"publishedVersion":62,"revision":44,"locale":29},{"sys":22374},{"type":12,"linkType":13,"id":14},{"sys":22376},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22378},{"url":458,"details":22379,"fileName":464,"contentType":465},{"size":460,"image":22380},{"width":462,"height":463},{"sys":22382,"fields":22385},{"id":22383,"createdAt":22384},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":22386,"slug":22387,"articleIntro":-1,"category":22388},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[22389],{"metadata":22390,"sys":22393,"fields":22400},{"tags":22391,"concepts":22392},[],[],{"space":22394,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22396,"publishedVersion":414,"revision":62,"contentType":22398,"locale":29},{"sys":22395},{"type":12,"linkType":13,"id":14},{"sys":22397},{"id":21,"type":12,"linkType":22},{"sys":22399},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22401,"metaTitle":424,"metaDescription":425,"mainTitle":22402,"subtitle":443,"heroImage":22417,"ctaButton":466,"ctaLink":467},[423],{"data":22403,"content":22404,"nodeType":74},{},[22405,22411],{"data":22406,"content":22407,"nodeType":78},{},[22408],{"data":22409,"marks":22410,"value":435,"nodeType":82},{},[],{"data":22412,"content":22413,"nodeType":87},{},[22414],{"data":22415,"marks":22416,"value":442,"nodeType":82},{},[],{"metadata":22418,"sys":22421,"fields":22426},{"tags":22419,"concepts":22420},[],[],{"space":22422,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22424,"publishedVersion":62,"revision":44,"locale":29},{"sys":22423},{"type":12,"linkType":13,"id":14},{"sys":22425},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22427},{"url":458,"details":22428,"fileName":464,"contentType":465},{"size":460,"image":22429},{"width":462,"height":463},{"sys":22431,"fields":22434},{"id":22432,"createdAt":22433},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":22435,"slug":22436,"articleIntro":-1,"category":22437},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[22438],{"metadata":22439,"sys":22442,"fields":22449},{"tags":22440,"concepts":22441},[],[],{"space":22443,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22445,"publishedVersion":414,"revision":62,"contentType":22447,"locale":29},{"sys":22444},{"type":12,"linkType":13,"id":14},{"sys":22446},{"id":21,"type":12,"linkType":22},{"sys":22448},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22450,"metaTitle":424,"metaDescription":425,"mainTitle":22451,"subtitle":443,"heroImage":22466,"ctaButton":466,"ctaLink":467},[423],{"data":22452,"content":22453,"nodeType":74},{},[22454,22460],{"data":22455,"content":22456,"nodeType":78},{},[22457],{"data":22458,"marks":22459,"value":435,"nodeType":82},{},[],{"data":22461,"content":22462,"nodeType":87},{},[22463],{"data":22464,"marks":22465,"value":442,"nodeType":82},{},[],{"metadata":22467,"sys":22470,"fields":22475},{"tags":22468,"concepts":22469},[],[],{"space":22471,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22473,"publishedVersion":62,"revision":44,"locale":29},{"sys":22472},{"type":12,"linkType":13,"id":14},{"sys":22474},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22476},{"url":458,"details":22477,"fileName":464,"contentType":465},{"size":460,"image":22478},{"width":462,"height":463},{"sys":22480,"fields":22483},{"id":22481,"createdAt":22482},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":22484,"slug":22485,"articleIntro":-1,"category":22486},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[22487],{"metadata":22488,"sys":22491,"fields":22498},{"tags":22489,"concepts":22490},[],[],{"space":22492,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22494,"publishedVersion":414,"revision":62,"contentType":22496,"locale":29},{"sys":22493},{"type":12,"linkType":13,"id":14},{"sys":22495},{"id":21,"type":12,"linkType":22},{"sys":22497},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22499,"metaTitle":424,"metaDescription":425,"mainTitle":22500,"subtitle":443,"heroImage":22515,"ctaButton":466,"ctaLink":467},[423],{"data":22501,"content":22502,"nodeType":74},{},[22503,22509],{"data":22504,"content":22505,"nodeType":78},{},[22506],{"data":22507,"marks":22508,"value":435,"nodeType":82},{},[],{"data":22510,"content":22511,"nodeType":87},{},[22512],{"data":22513,"marks":22514,"value":442,"nodeType":82},{},[],{"metadata":22516,"sys":22519,"fields":22524},{"tags":22517,"concepts":22518},[],[],{"space":22520,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22522,"publishedVersion":62,"revision":44,"locale":29},{"sys":22521},{"type":12,"linkType":13,"id":14},{"sys":22523},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22525},{"url":458,"details":22526,"fileName":464,"contentType":465},{"size":460,"image":22527},{"width":462,"height":463},{"sys":22529,"fields":22532},{"id":22530,"createdAt":22531},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":22533,"slug":22534,"articleIntro":22533,"category":22535},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[22536],{"metadata":22537,"sys":22540,"fields":22547},{"tags":22538,"concepts":22539},[],[],{"space":22541,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22543,"publishedVersion":414,"revision":62,"contentType":22545,"locale":29},{"sys":22542},{"type":12,"linkType":13,"id":14},{"sys":22544},{"id":21,"type":12,"linkType":22},{"sys":22546},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22548,"metaTitle":424,"metaDescription":425,"mainTitle":22549,"subtitle":443,"heroImage":22564,"ctaButton":466,"ctaLink":467},[423],{"data":22550,"content":22551,"nodeType":74},{},[22552,22558],{"data":22553,"content":22554,"nodeType":78},{},[22555],{"data":22556,"marks":22557,"value":435,"nodeType":82},{},[],{"data":22559,"content":22560,"nodeType":87},{},[22561],{"data":22562,"marks":22563,"value":442,"nodeType":82},{},[],{"metadata":22565,"sys":22568,"fields":22573},{"tags":22566,"concepts":22567},[],[],{"space":22569,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22571,"publishedVersion":62,"revision":44,"locale":29},{"sys":22570},{"type":12,"linkType":13,"id":14},{"sys":22572},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22574},{"url":458,"details":22575,"fileName":464,"contentType":465},{"size":460,"image":22576},{"width":462,"height":463},{"sys":22578,"fields":22581},{"id":22579,"createdAt":22580},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":22582,"slug":22583,"articleIntro":22582,"category":22584},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[22585],{"metadata":22586,"sys":22589,"fields":22596},{"tags":22587,"concepts":22588},[],[],{"space":22590,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22592,"publishedVersion":414,"revision":62,"contentType":22594,"locale":29},{"sys":22591},{"type":12,"linkType":13,"id":14},{"sys":22593},{"id":21,"type":12,"linkType":22},{"sys":22595},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22597,"metaTitle":424,"metaDescription":425,"mainTitle":22598,"subtitle":443,"heroImage":22613,"ctaButton":466,"ctaLink":467},[423],{"data":22599,"content":22600,"nodeType":74},{},[22601,22607],{"data":22602,"content":22603,"nodeType":78},{},[22604],{"data":22605,"marks":22606,"value":435,"nodeType":82},{},[],{"data":22608,"content":22609,"nodeType":87},{},[22610],{"data":22611,"marks":22612,"value":442,"nodeType":82},{},[],{"metadata":22614,"sys":22617,"fields":22622},{"tags":22615,"concepts":22616},[],[],{"space":22618,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22620,"publishedVersion":62,"revision":44,"locale":29},{"sys":22619},{"type":12,"linkType":13,"id":14},{"sys":22621},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22623},{"url":458,"details":22624,"fileName":464,"contentType":465},{"size":460,"image":22625},{"width":462,"height":463},{"sys":22627,"fields":22630},{"id":22628,"createdAt":22629},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":22631,"slug":22632,"articleIntro":22631,"category":22633},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[22634],{"metadata":22635,"sys":22638,"fields":22645},{"tags":22636,"concepts":22637},[],[],{"space":22639,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22641,"publishedVersion":414,"revision":62,"contentType":22643,"locale":29},{"sys":22640},{"type":12,"linkType":13,"id":14},{"sys":22642},{"id":21,"type":12,"linkType":22},{"sys":22644},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22646,"metaTitle":424,"metaDescription":425,"mainTitle":22647,"subtitle":443,"heroImage":22662,"ctaButton":466,"ctaLink":467},[423],{"data":22648,"content":22649,"nodeType":74},{},[22650,22656],{"data":22651,"content":22652,"nodeType":78},{},[22653],{"data":22654,"marks":22655,"value":435,"nodeType":82},{},[],{"data":22657,"content":22658,"nodeType":87},{},[22659],{"data":22660,"marks":22661,"value":442,"nodeType":82},{},[],{"metadata":22663,"sys":22666,"fields":22671},{"tags":22664,"concepts":22665},[],[],{"space":22667,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22669,"publishedVersion":62,"revision":44,"locale":29},{"sys":22668},{"type":12,"linkType":13,"id":14},{"sys":22670},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22672},{"url":458,"details":22673,"fileName":464,"contentType":465},{"size":460,"image":22674},{"width":462,"height":463},{"sys":22676,"fields":22679},{"id":22677,"createdAt":22678},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":22680,"slug":22681,"articleIntro":22680,"category":22682},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[22683],{"metadata":22684,"sys":22687,"fields":22694},{"tags":22685,"concepts":22686},[],[],{"space":22688,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22690,"publishedVersion":414,"revision":62,"contentType":22692,"locale":29},{"sys":22689},{"type":12,"linkType":13,"id":14},{"sys":22691},{"id":21,"type":12,"linkType":22},{"sys":22693},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22695,"metaTitle":424,"metaDescription":425,"mainTitle":22696,"subtitle":443,"heroImage":22711,"ctaButton":466,"ctaLink":467},[423],{"data":22697,"content":22698,"nodeType":74},{},[22699,22705],{"data":22700,"content":22701,"nodeType":78},{},[22702],{"data":22703,"marks":22704,"value":435,"nodeType":82},{},[],{"data":22706,"content":22707,"nodeType":87},{},[22708],{"data":22709,"marks":22710,"value":442,"nodeType":82},{},[],{"metadata":22712,"sys":22715,"fields":22720},{"tags":22713,"concepts":22714},[],[],{"space":22716,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22718,"publishedVersion":62,"revision":44,"locale":29},{"sys":22717},{"type":12,"linkType":13,"id":14},{"sys":22719},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22721},{"url":458,"details":22722,"fileName":464,"contentType":465},{"size":460,"image":22723},{"width":462,"height":463},{"sys":22725,"fields":22728},{"id":22726,"createdAt":22727},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":22729,"slug":22730,"articleIntro":22729,"category":22731},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[22732],{"metadata":22733,"sys":22736,"fields":22743},{"tags":22734,"concepts":22735},[],[],{"space":22737,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22739,"publishedVersion":414,"revision":62,"contentType":22741,"locale":29},{"sys":22738},{"type":12,"linkType":13,"id":14},{"sys":22740},{"id":21,"type":12,"linkType":22},{"sys":22742},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22744,"metaTitle":424,"metaDescription":425,"mainTitle":22745,"subtitle":443,"heroImage":22760,"ctaButton":466,"ctaLink":467},[423],{"data":22746,"content":22747,"nodeType":74},{},[22748,22754],{"data":22749,"content":22750,"nodeType":78},{},[22751],{"data":22752,"marks":22753,"value":435,"nodeType":82},{},[],{"data":22755,"content":22756,"nodeType":87},{},[22757],{"data":22758,"marks":22759,"value":442,"nodeType":82},{},[],{"metadata":22761,"sys":22764,"fields":22769},{"tags":22762,"concepts":22763},[],[],{"space":22765,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22767,"publishedVersion":62,"revision":44,"locale":29},{"sys":22766},{"type":12,"linkType":13,"id":14},{"sys":22768},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22770},{"url":458,"details":22771,"fileName":464,"contentType":465},{"size":460,"image":22772},{"width":462,"height":463},{"sys":22774,"fields":22777},{"id":22775,"createdAt":22776},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":22778,"slug":22779,"articleIntro":22780,"category":22781},"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",[22782],{"metadata":22783,"sys":22786,"fields":22793},{"tags":22784,"concepts":22785},[],[],{"space":22787,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22789,"publishedVersion":414,"revision":62,"contentType":22791,"locale":29},{"sys":22788},{"type":12,"linkType":13,"id":14},{"sys":22790},{"id":21,"type":12,"linkType":22},{"sys":22792},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22794,"metaTitle":424,"metaDescription":425,"mainTitle":22795,"subtitle":443,"heroImage":22810,"ctaButton":466,"ctaLink":467},[423],{"data":22796,"content":22797,"nodeType":74},{},[22798,22804],{"data":22799,"content":22800,"nodeType":78},{},[22801],{"data":22802,"marks":22803,"value":435,"nodeType":82},{},[],{"data":22805,"content":22806,"nodeType":87},{},[22807],{"data":22808,"marks":22809,"value":442,"nodeType":82},{},[],{"metadata":22811,"sys":22814,"fields":22819},{"tags":22812,"concepts":22813},[],[],{"space":22815,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22817,"publishedVersion":62,"revision":44,"locale":29},{"sys":22816},{"type":12,"linkType":13,"id":14},{"sys":22818},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22820},{"url":458,"details":22821,"fileName":464,"contentType":465},{"size":460,"image":22822},{"width":462,"height":463},{"sys":22824,"fields":22827},{"id":22825,"createdAt":22826},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":22828,"slug":22829,"articleIntro":22828,"category":22830},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[22831],{"metadata":22832,"sys":22835,"fields":22842},{"tags":22833,"concepts":22834},[],[],{"space":22836,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22838,"publishedVersion":414,"revision":62,"contentType":22840,"locale":29},{"sys":22837},{"type":12,"linkType":13,"id":14},{"sys":22839},{"id":21,"type":12,"linkType":22},{"sys":22841},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22843,"metaTitle":424,"metaDescription":425,"mainTitle":22844,"subtitle":443,"heroImage":22859,"ctaButton":466,"ctaLink":467},[423],{"data":22845,"content":22846,"nodeType":74},{},[22847,22853],{"data":22848,"content":22849,"nodeType":78},{},[22850],{"data":22851,"marks":22852,"value":435,"nodeType":82},{},[],{"data":22854,"content":22855,"nodeType":87},{},[22856],{"data":22857,"marks":22858,"value":442,"nodeType":82},{},[],{"metadata":22860,"sys":22863,"fields":22868},{"tags":22861,"concepts":22862},[],[],{"space":22864,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22866,"publishedVersion":62,"revision":44,"locale":29},{"sys":22865},{"type":12,"linkType":13,"id":14},{"sys":22867},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22869},{"url":458,"details":22870,"fileName":464,"contentType":465},{"size":460,"image":22871},{"width":462,"height":463},{"sys":22873,"fields":22876},{"id":22874,"createdAt":22875},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":22877,"slug":22878,"articleIntro":22877,"category":22879},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[22880],{"metadata":22881,"sys":22884,"fields":22891},{"tags":22882,"concepts":22883},[],[],{"space":22885,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22887,"publishedVersion":414,"revision":62,"contentType":22889,"locale":29},{"sys":22886},{"type":12,"linkType":13,"id":14},{"sys":22888},{"id":21,"type":12,"linkType":22},{"sys":22890},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22892,"metaTitle":424,"metaDescription":425,"mainTitle":22893,"subtitle":443,"heroImage":22908,"ctaButton":466,"ctaLink":467},[423],{"data":22894,"content":22895,"nodeType":74},{},[22896,22902],{"data":22897,"content":22898,"nodeType":78},{},[22899],{"data":22900,"marks":22901,"value":435,"nodeType":82},{},[],{"data":22903,"content":22904,"nodeType":87},{},[22905],{"data":22906,"marks":22907,"value":442,"nodeType":82},{},[],{"metadata":22909,"sys":22912,"fields":22917},{"tags":22910,"concepts":22911},[],[],{"space":22913,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22915,"publishedVersion":62,"revision":44,"locale":29},{"sys":22914},{"type":12,"linkType":13,"id":14},{"sys":22916},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22918},{"url":458,"details":22919,"fileName":464,"contentType":465},{"size":460,"image":22920},{"width":462,"height":463},{"sys":22922,"fields":22925},{"id":22923,"createdAt":22924},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":22926,"slug":22927,"articleIntro":22926,"category":22928},"506 - Obligations","compte-506-obligations",[22929],{"metadata":22930,"sys":22933,"fields":22940},{"tags":22931,"concepts":22932},[],[],{"space":22934,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22936,"publishedVersion":414,"revision":62,"contentType":22938,"locale":29},{"sys":22935},{"type":12,"linkType":13,"id":14},{"sys":22937},{"id":21,"type":12,"linkType":22},{"sys":22939},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22941,"metaTitle":424,"metaDescription":425,"mainTitle":22942,"subtitle":443,"heroImage":22957,"ctaButton":466,"ctaLink":467},[423],{"data":22943,"content":22944,"nodeType":74},{},[22945,22951],{"data":22946,"content":22947,"nodeType":78},{},[22948],{"data":22949,"marks":22950,"value":435,"nodeType":82},{},[],{"data":22952,"content":22953,"nodeType":87},{},[22954],{"data":22955,"marks":22956,"value":442,"nodeType":82},{},[],{"metadata":22958,"sys":22961,"fields":22966},{"tags":22959,"concepts":22960},[],[],{"space":22962,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":22964,"publishedVersion":62,"revision":44,"locale":29},{"sys":22963},{"type":12,"linkType":13,"id":14},{"sys":22965},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":22967},{"url":458,"details":22968,"fileName":464,"contentType":465},{"size":460,"image":22969},{"width":462,"height":463},{"sys":22971,"fields":22974},{"id":22972,"createdAt":22973},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":22975,"slug":22976,"articleIntro":22975,"category":22977},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[22978],{"metadata":22979,"sys":22982,"fields":22989},{"tags":22980,"concepts":22981},[],[],{"space":22983,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":22985,"publishedVersion":414,"revision":62,"contentType":22987,"locale":29},{"sys":22984},{"type":12,"linkType":13,"id":14},{"sys":22986},{"id":21,"type":12,"linkType":22},{"sys":22988},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":22990,"metaTitle":424,"metaDescription":425,"mainTitle":22991,"subtitle":443,"heroImage":23006,"ctaButton":466,"ctaLink":467},[423],{"data":22992,"content":22993,"nodeType":74},{},[22994,23000],{"data":22995,"content":22996,"nodeType":78},{},[22997],{"data":22998,"marks":22999,"value":435,"nodeType":82},{},[],{"data":23001,"content":23002,"nodeType":87},{},[23003],{"data":23004,"marks":23005,"value":442,"nodeType":82},{},[],{"metadata":23007,"sys":23010,"fields":23015},{"tags":23008,"concepts":23009},[],[],{"space":23011,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23013,"publishedVersion":62,"revision":44,"locale":29},{"sys":23012},{"type":12,"linkType":13,"id":14},{"sys":23014},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23016},{"url":458,"details":23017,"fileName":464,"contentType":465},{"size":460,"image":23018},{"width":462,"height":463},{"sys":23020,"fields":23023},{"id":23021,"createdAt":23022},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":23024,"slug":23025,"articleIntro":-1,"category":23026},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[23027],{"metadata":23028,"sys":23031,"fields":23038},{"tags":23029,"concepts":23030},[],[],{"space":23032,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23034,"publishedVersion":414,"revision":62,"contentType":23036,"locale":29},{"sys":23033},{"type":12,"linkType":13,"id":14},{"sys":23035},{"id":21,"type":12,"linkType":22},{"sys":23037},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23039,"metaTitle":424,"metaDescription":425,"mainTitle":23040,"subtitle":443,"heroImage":23055,"ctaButton":466,"ctaLink":467},[423],{"data":23041,"content":23042,"nodeType":74},{},[23043,23049],{"data":23044,"content":23045,"nodeType":78},{},[23046],{"data":23047,"marks":23048,"value":435,"nodeType":82},{},[],{"data":23050,"content":23051,"nodeType":87},{},[23052],{"data":23053,"marks":23054,"value":442,"nodeType":82},{},[],{"metadata":23056,"sys":23059,"fields":23064},{"tags":23057,"concepts":23058},[],[],{"space":23060,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23062,"publishedVersion":62,"revision":44,"locale":29},{"sys":23061},{"type":12,"linkType":13,"id":14},{"sys":23063},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23065},{"url":458,"details":23066,"fileName":464,"contentType":465},{"size":460,"image":23067},{"width":462,"height":463},{"sys":23069,"fields":23072},{"id":23070,"createdAt":23071},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":23073,"slug":23074,"articleIntro":-1,"category":23075},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[23076],{"metadata":23077,"sys":23080,"fields":23087},{"tags":23078,"concepts":23079},[],[],{"space":23081,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23083,"publishedVersion":414,"revision":62,"contentType":23085,"locale":29},{"sys":23082},{"type":12,"linkType":13,"id":14},{"sys":23084},{"id":21,"type":12,"linkType":22},{"sys":23086},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23088,"metaTitle":424,"metaDescription":425,"mainTitle":23089,"subtitle":443,"heroImage":23104,"ctaButton":466,"ctaLink":467},[423],{"data":23090,"content":23091,"nodeType":74},{},[23092,23098],{"data":23093,"content":23094,"nodeType":78},{},[23095],{"data":23096,"marks":23097,"value":435,"nodeType":82},{},[],{"data":23099,"content":23100,"nodeType":87},{},[23101],{"data":23102,"marks":23103,"value":442,"nodeType":82},{},[],{"metadata":23105,"sys":23108,"fields":23113},{"tags":23106,"concepts":23107},[],[],{"space":23109,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23111,"publishedVersion":62,"revision":44,"locale":29},{"sys":23110},{"type":12,"linkType":13,"id":14},{"sys":23112},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23114},{"url":458,"details":23115,"fileName":464,"contentType":465},{"size":460,"image":23116},{"width":462,"height":463},{"sys":23118,"fields":23121},{"id":23119,"createdAt":23120},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":23122,"slug":23123,"articleIntro":23122,"category":23124},"Compte 6412 - Congés payés","compte-6412-conges-payes",[23125],{"metadata":23126,"sys":23129,"fields":23136},{"tags":23127,"concepts":23128},[],[],{"space":23130,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23132,"publishedVersion":414,"revision":62,"contentType":23134,"locale":29},{"sys":23131},{"type":12,"linkType":13,"id":14},{"sys":23133},{"id":21,"type":12,"linkType":22},{"sys":23135},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23137,"metaTitle":424,"metaDescription":425,"mainTitle":23138,"subtitle":443,"heroImage":23153,"ctaButton":466,"ctaLink":467},[423],{"data":23139,"content":23140,"nodeType":74},{},[23141,23147],{"data":23142,"content":23143,"nodeType":78},{},[23144],{"data":23145,"marks":23146,"value":435,"nodeType":82},{},[],{"data":23148,"content":23149,"nodeType":87},{},[23150],{"data":23151,"marks":23152,"value":442,"nodeType":82},{},[],{"metadata":23154,"sys":23157,"fields":23162},{"tags":23155,"concepts":23156},[],[],{"space":23158,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23160,"publishedVersion":62,"revision":44,"locale":29},{"sys":23159},{"type":12,"linkType":13,"id":14},{"sys":23161},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23163},{"url":458,"details":23164,"fileName":464,"contentType":465},{"size":460,"image":23165},{"width":462,"height":463},{"sys":23167,"fields":23170},{"id":23168,"createdAt":23169},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":23171,"slug":23172,"articleIntro":23171,"category":23173},"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",[23174],{"metadata":23175,"sys":23178,"fields":23185},{"tags":23176,"concepts":23177},[],[],{"space":23179,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23181,"publishedVersion":414,"revision":62,"contentType":23183,"locale":29},{"sys":23180},{"type":12,"linkType":13,"id":14},{"sys":23182},{"id":21,"type":12,"linkType":22},{"sys":23184},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23186,"metaTitle":424,"metaDescription":425,"mainTitle":23187,"subtitle":443,"heroImage":23202,"ctaButton":466,"ctaLink":467},[423],{"data":23188,"content":23189,"nodeType":74},{},[23190,23196],{"data":23191,"content":23192,"nodeType":78},{},[23193],{"data":23194,"marks":23195,"value":435,"nodeType":82},{},[],{"data":23197,"content":23198,"nodeType":87},{},[23199],{"data":23200,"marks":23201,"value":442,"nodeType":82},{},[],{"metadata":23203,"sys":23206,"fields":23211},{"tags":23204,"concepts":23205},[],[],{"space":23207,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23209,"publishedVersion":62,"revision":44,"locale":29},{"sys":23208},{"type":12,"linkType":13,"id":14},{"sys":23210},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23212},{"url":458,"details":23213,"fileName":464,"contentType":465},{"size":460,"image":23214},{"width":462,"height":463},{"sys":23216,"fields":23219},{"id":23217,"createdAt":23218},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":23220,"slug":23221,"articleIntro":23220,"category":23222},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[23223],{"metadata":23224,"sys":23227,"fields":23234},{"tags":23225,"concepts":23226},[],[],{"space":23228,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23230,"publishedVersion":414,"revision":62,"contentType":23232,"locale":29},{"sys":23229},{"type":12,"linkType":13,"id":14},{"sys":23231},{"id":21,"type":12,"linkType":22},{"sys":23233},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23235,"metaTitle":424,"metaDescription":425,"mainTitle":23236,"subtitle":443,"heroImage":23251,"ctaButton":466,"ctaLink":467},[423],{"data":23237,"content":23238,"nodeType":74},{},[23239,23245],{"data":23240,"content":23241,"nodeType":78},{},[23242],{"data":23243,"marks":23244,"value":435,"nodeType":82},{},[],{"data":23246,"content":23247,"nodeType":87},{},[23248],{"data":23249,"marks":23250,"value":442,"nodeType":82},{},[],{"metadata":23252,"sys":23255,"fields":23260},{"tags":23253,"concepts":23254},[],[],{"space":23256,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23258,"publishedVersion":62,"revision":44,"locale":29},{"sys":23257},{"type":12,"linkType":13,"id":14},{"sys":23259},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23261},{"url":458,"details":23262,"fileName":464,"contentType":465},{"size":460,"image":23263},{"width":462,"height":463},{"sys":23265,"fields":23268},{"id":23266,"createdAt":23267},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":23269,"slug":23270,"articleIntro":23269,"category":23271},"1688 - Intérêts courus","compte-1688-interets-courus",[23272],{"metadata":23273,"sys":23276,"fields":23283},{"tags":23274,"concepts":23275},[],[],{"space":23277,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23279,"publishedVersion":414,"revision":62,"contentType":23281,"locale":29},{"sys":23278},{"type":12,"linkType":13,"id":14},{"sys":23280},{"id":21,"type":12,"linkType":22},{"sys":23282},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23284,"metaTitle":424,"metaDescription":425,"mainTitle":23285,"subtitle":443,"heroImage":23300,"ctaButton":466,"ctaLink":467},[423],{"data":23286,"content":23287,"nodeType":74},{},[23288,23294],{"data":23289,"content":23290,"nodeType":78},{},[23291],{"data":23292,"marks":23293,"value":435,"nodeType":82},{},[],{"data":23295,"content":23296,"nodeType":87},{},[23297],{"data":23298,"marks":23299,"value":442,"nodeType":82},{},[],{"metadata":23301,"sys":23304,"fields":23309},{"tags":23302,"concepts":23303},[],[],{"space":23305,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23307,"publishedVersion":62,"revision":44,"locale":29},{"sys":23306},{"type":12,"linkType":13,"id":14},{"sys":23308},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23310},{"url":458,"details":23311,"fileName":464,"contentType":465},{"size":460,"image":23312},{"width":462,"height":463},{"sys":23314,"fields":23317},{"id":23315,"createdAt":23316},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":23318,"slug":23319,"articleIntro":23318,"category":23320},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[23321],{"metadata":23322,"sys":23325,"fields":23332},{"tags":23323,"concepts":23324},[],[],{"space":23326,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23328,"publishedVersion":414,"revision":62,"contentType":23330,"locale":29},{"sys":23327},{"type":12,"linkType":13,"id":14},{"sys":23329},{"id":21,"type":12,"linkType":22},{"sys":23331},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23333,"metaTitle":424,"metaDescription":425,"mainTitle":23334,"subtitle":443,"heroImage":23349,"ctaButton":466,"ctaLink":467},[423],{"data":23335,"content":23336,"nodeType":74},{},[23337,23343],{"data":23338,"content":23339,"nodeType":78},{},[23340],{"data":23341,"marks":23342,"value":435,"nodeType":82},{},[],{"data":23344,"content":23345,"nodeType":87},{},[23346],{"data":23347,"marks":23348,"value":442,"nodeType":82},{},[],{"metadata":23350,"sys":23353,"fields":23358},{"tags":23351,"concepts":23352},[],[],{"space":23354,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23356,"publishedVersion":62,"revision":44,"locale":29},{"sys":23355},{"type":12,"linkType":13,"id":14},{"sys":23357},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23359},{"url":458,"details":23360,"fileName":464,"contentType":465},{"size":460,"image":23361},{"width":462,"height":463},{"sys":23363,"fields":23366},{"id":23364,"createdAt":23365},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":23367,"slug":23368,"articleIntro":23367,"category":23369},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[23370],{"metadata":23371,"sys":23374,"fields":23381},{"tags":23372,"concepts":23373},[],[],{"space":23375,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23377,"publishedVersion":414,"revision":62,"contentType":23379,"locale":29},{"sys":23376},{"type":12,"linkType":13,"id":14},{"sys":23378},{"id":21,"type":12,"linkType":22},{"sys":23380},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23382,"metaTitle":424,"metaDescription":425,"mainTitle":23383,"subtitle":443,"heroImage":23398,"ctaButton":466,"ctaLink":467},[423],{"data":23384,"content":23385,"nodeType":74},{},[23386,23392],{"data":23387,"content":23388,"nodeType":78},{},[23389],{"data":23390,"marks":23391,"value":435,"nodeType":82},{},[],{"data":23393,"content":23394,"nodeType":87},{},[23395],{"data":23396,"marks":23397,"value":442,"nodeType":82},{},[],{"metadata":23399,"sys":23402,"fields":23407},{"tags":23400,"concepts":23401},[],[],{"space":23403,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23405,"publishedVersion":62,"revision":44,"locale":29},{"sys":23404},{"type":12,"linkType":13,"id":14},{"sys":23406},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23408},{"url":458,"details":23409,"fileName":464,"contentType":465},{"size":460,"image":23410},{"width":462,"height":463},{"sys":23412,"fields":23415},{"id":23413,"createdAt":23414},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":23416,"slug":23417,"articleIntro":23416,"category":23418},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[23419],{"metadata":23420,"sys":23423,"fields":23430},{"tags":23421,"concepts":23422},[],[],{"space":23424,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23426,"publishedVersion":414,"revision":62,"contentType":23428,"locale":29},{"sys":23425},{"type":12,"linkType":13,"id":14},{"sys":23427},{"id":21,"type":12,"linkType":22},{"sys":23429},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23431,"metaTitle":424,"metaDescription":425,"mainTitle":23432,"subtitle":443,"heroImage":23447,"ctaButton":466,"ctaLink":467},[423],{"data":23433,"content":23434,"nodeType":74},{},[23435,23441],{"data":23436,"content":23437,"nodeType":78},{},[23438],{"data":23439,"marks":23440,"value":435,"nodeType":82},{},[],{"data":23442,"content":23443,"nodeType":87},{},[23444],{"data":23445,"marks":23446,"value":442,"nodeType":82},{},[],{"metadata":23448,"sys":23451,"fields":23456},{"tags":23449,"concepts":23450},[],[],{"space":23452,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23454,"publishedVersion":62,"revision":44,"locale":29},{"sys":23453},{"type":12,"linkType":13,"id":14},{"sys":23455},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23457},{"url":458,"details":23458,"fileName":464,"contentType":465},{"size":460,"image":23459},{"width":462,"height":463},{"sys":23461,"fields":23464},{"id":23462,"createdAt":23463},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":23465,"slug":23466,"articleIntro":23465,"category":23467},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[23468],{"metadata":23469,"sys":23472,"fields":23479},{"tags":23470,"concepts":23471},[],[],{"space":23473,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23475,"publishedVersion":414,"revision":62,"contentType":23477,"locale":29},{"sys":23474},{"type":12,"linkType":13,"id":14},{"sys":23476},{"id":21,"type":12,"linkType":22},{"sys":23478},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23480,"metaTitle":424,"metaDescription":425,"mainTitle":23481,"subtitle":443,"heroImage":23496,"ctaButton":466,"ctaLink":467},[423],{"data":23482,"content":23483,"nodeType":74},{},[23484,23490],{"data":23485,"content":23486,"nodeType":78},{},[23487],{"data":23488,"marks":23489,"value":435,"nodeType":82},{},[],{"data":23491,"content":23492,"nodeType":87},{},[23493],{"data":23494,"marks":23495,"value":442,"nodeType":82},{},[],{"metadata":23497,"sys":23500,"fields":23505},{"tags":23498,"concepts":23499},[],[],{"space":23501,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23503,"publishedVersion":62,"revision":44,"locale":29},{"sys":23502},{"type":12,"linkType":13,"id":14},{"sys":23504},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23506},{"url":458,"details":23507,"fileName":464,"contentType":465},{"size":460,"image":23508},{"width":462,"height":463},{"sys":23510,"fields":23513},{"id":23511,"createdAt":23512},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":23514,"slug":23515,"articleIntro":-1,"category":23516},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[23517],{"metadata":23518,"sys":23521,"fields":23528},{"tags":23519,"concepts":23520},[],[],{"space":23522,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23524,"publishedVersion":414,"revision":62,"contentType":23526,"locale":29},{"sys":23523},{"type":12,"linkType":13,"id":14},{"sys":23525},{"id":21,"type":12,"linkType":22},{"sys":23527},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23529,"metaTitle":424,"metaDescription":425,"mainTitle":23530,"subtitle":443,"heroImage":23545,"ctaButton":466,"ctaLink":467},[423],{"data":23531,"content":23532,"nodeType":74},{},[23533,23539],{"data":23534,"content":23535,"nodeType":78},{},[23536],{"data":23537,"marks":23538,"value":435,"nodeType":82},{},[],{"data":23540,"content":23541,"nodeType":87},{},[23542],{"data":23543,"marks":23544,"value":442,"nodeType":82},{},[],{"metadata":23546,"sys":23549,"fields":23554},{"tags":23547,"concepts":23548},[],[],{"space":23550,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23552,"publishedVersion":62,"revision":44,"locale":29},{"sys":23551},{"type":12,"linkType":13,"id":14},{"sys":23553},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23555},{"url":458,"details":23556,"fileName":464,"contentType":465},{"size":460,"image":23557},{"width":462,"height":463},{"sys":23559,"fields":23562},{"id":23560,"createdAt":23561},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":23563,"slug":23564,"articleIntro":23563,"category":23565},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[23566],{"metadata":23567,"sys":23570,"fields":23577},{"tags":23568,"concepts":23569},[],[],{"space":23571,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23573,"publishedVersion":414,"revision":62,"contentType":23575,"locale":29},{"sys":23572},{"type":12,"linkType":13,"id":14},{"sys":23574},{"id":21,"type":12,"linkType":22},{"sys":23576},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23578,"metaTitle":424,"metaDescription":425,"mainTitle":23579,"subtitle":443,"heroImage":23594,"ctaButton":466,"ctaLink":467},[423],{"data":23580,"content":23581,"nodeType":74},{},[23582,23588],{"data":23583,"content":23584,"nodeType":78},{},[23585],{"data":23586,"marks":23587,"value":435,"nodeType":82},{},[],{"data":23589,"content":23590,"nodeType":87},{},[23591],{"data":23592,"marks":23593,"value":442,"nodeType":82},{},[],{"metadata":23595,"sys":23598,"fields":23603},{"tags":23596,"concepts":23597},[],[],{"space":23599,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23601,"publishedVersion":62,"revision":44,"locale":29},{"sys":23600},{"type":12,"linkType":13,"id":14},{"sys":23602},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23604},{"url":458,"details":23605,"fileName":464,"contentType":465},{"size":460,"image":23606},{"width":462,"height":463},{"sys":23608,"fields":23611},{"id":23609,"createdAt":23610},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":23612,"slug":23613,"articleIntro":23612,"category":23614},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[23615],{"metadata":23616,"sys":23619,"fields":23626},{"tags":23617,"concepts":23618},[],[],{"space":23620,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23622,"publishedVersion":414,"revision":62,"contentType":23624,"locale":29},{"sys":23621},{"type":12,"linkType":13,"id":14},{"sys":23623},{"id":21,"type":12,"linkType":22},{"sys":23625},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23627,"metaTitle":424,"metaDescription":425,"mainTitle":23628,"subtitle":443,"heroImage":23643,"ctaButton":466,"ctaLink":467},[423],{"data":23629,"content":23630,"nodeType":74},{},[23631,23637],{"data":23632,"content":23633,"nodeType":78},{},[23634],{"data":23635,"marks":23636,"value":435,"nodeType":82},{},[],{"data":23638,"content":23639,"nodeType":87},{},[23640],{"data":23641,"marks":23642,"value":442,"nodeType":82},{},[],{"metadata":23644,"sys":23647,"fields":23652},{"tags":23645,"concepts":23646},[],[],{"space":23648,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23650,"publishedVersion":62,"revision":44,"locale":29},{"sys":23649},{"type":12,"linkType":13,"id":14},{"sys":23651},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23653},{"url":458,"details":23654,"fileName":464,"contentType":465},{"size":460,"image":23655},{"width":462,"height":463},{"sys":23657,"fields":23660},{"id":23658,"createdAt":23659},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":23661,"slug":23662,"articleIntro":-1,"category":23663},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[23664],{"metadata":23665,"sys":23668,"fields":23675},{"tags":23666,"concepts":23667},[],[],{"space":23669,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23671,"publishedVersion":414,"revision":62,"contentType":23673,"locale":29},{"sys":23670},{"type":12,"linkType":13,"id":14},{"sys":23672},{"id":21,"type":12,"linkType":22},{"sys":23674},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23676,"metaTitle":424,"metaDescription":425,"mainTitle":23677,"subtitle":443,"heroImage":23692,"ctaButton":466,"ctaLink":467},[423],{"data":23678,"content":23679,"nodeType":74},{},[23680,23686],{"data":23681,"content":23682,"nodeType":78},{},[23683],{"data":23684,"marks":23685,"value":435,"nodeType":82},{},[],{"data":23687,"content":23688,"nodeType":87},{},[23689],{"data":23690,"marks":23691,"value":442,"nodeType":82},{},[],{"metadata":23693,"sys":23696,"fields":23701},{"tags":23694,"concepts":23695},[],[],{"space":23697,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23699,"publishedVersion":62,"revision":44,"locale":29},{"sys":23698},{"type":12,"linkType":13,"id":14},{"sys":23700},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23702},{"url":458,"details":23703,"fileName":464,"contentType":465},{"size":460,"image":23704},{"width":462,"height":463},{"sys":23706,"fields":23709},{"id":23707,"createdAt":23708},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":23710,"slug":23711,"articleIntro":23710,"category":23712},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[23713],{"metadata":23714,"sys":23717,"fields":23724},{"tags":23715,"concepts":23716},[],[],{"space":23718,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23720,"publishedVersion":414,"revision":62,"contentType":23722,"locale":29},{"sys":23719},{"type":12,"linkType":13,"id":14},{"sys":23721},{"id":21,"type":12,"linkType":22},{"sys":23723},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23725,"metaTitle":424,"metaDescription":425,"mainTitle":23726,"subtitle":443,"heroImage":23741,"ctaButton":466,"ctaLink":467},[423],{"data":23727,"content":23728,"nodeType":74},{},[23729,23735],{"data":23730,"content":23731,"nodeType":78},{},[23732],{"data":23733,"marks":23734,"value":435,"nodeType":82},{},[],{"data":23736,"content":23737,"nodeType":87},{},[23738],{"data":23739,"marks":23740,"value":442,"nodeType":82},{},[],{"metadata":23742,"sys":23745,"fields":23750},{"tags":23743,"concepts":23744},[],[],{"space":23746,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23748,"publishedVersion":62,"revision":44,"locale":29},{"sys":23747},{"type":12,"linkType":13,"id":14},{"sys":23749},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23751},{"url":458,"details":23752,"fileName":464,"contentType":465},{"size":460,"image":23753},{"width":462,"height":463},{"sys":23755,"fields":23758},{"id":23756,"createdAt":23757},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":23759,"slug":23760,"articleIntro":23759,"category":23761},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[23762],{"metadata":23763,"sys":23766,"fields":23773},{"tags":23764,"concepts":23765},[],[],{"space":23767,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23769,"publishedVersion":414,"revision":62,"contentType":23771,"locale":29},{"sys":23768},{"type":12,"linkType":13,"id":14},{"sys":23770},{"id":21,"type":12,"linkType":22},{"sys":23772},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23774,"metaTitle":424,"metaDescription":425,"mainTitle":23775,"subtitle":443,"heroImage":23790,"ctaButton":466,"ctaLink":467},[423],{"data":23776,"content":23777,"nodeType":74},{},[23778,23784],{"data":23779,"content":23780,"nodeType":78},{},[23781],{"data":23782,"marks":23783,"value":435,"nodeType":82},{},[],{"data":23785,"content":23786,"nodeType":87},{},[23787],{"data":23788,"marks":23789,"value":442,"nodeType":82},{},[],{"metadata":23791,"sys":23794,"fields":23799},{"tags":23792,"concepts":23793},[],[],{"space":23795,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23797,"publishedVersion":62,"revision":44,"locale":29},{"sys":23796},{"type":12,"linkType":13,"id":14},{"sys":23798},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23800},{"url":458,"details":23801,"fileName":464,"contentType":465},{"size":460,"image":23802},{"width":462,"height":463},{"sys":23804,"fields":23807},{"id":23805,"createdAt":23806},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":23808,"slug":23809,"articleIntro":23808,"category":23810},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[23811],{"metadata":23812,"sys":23815,"fields":23822},{"tags":23813,"concepts":23814},[],[],{"space":23816,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23818,"publishedVersion":414,"revision":62,"contentType":23820,"locale":29},{"sys":23817},{"type":12,"linkType":13,"id":14},{"sys":23819},{"id":21,"type":12,"linkType":22},{"sys":23821},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23823,"metaTitle":424,"metaDescription":425,"mainTitle":23824,"subtitle":443,"heroImage":23839,"ctaButton":466,"ctaLink":467},[423],{"data":23825,"content":23826,"nodeType":74},{},[23827,23833],{"data":23828,"content":23829,"nodeType":78},{},[23830],{"data":23831,"marks":23832,"value":435,"nodeType":82},{},[],{"data":23834,"content":23835,"nodeType":87},{},[23836],{"data":23837,"marks":23838,"value":442,"nodeType":82},{},[],{"metadata":23840,"sys":23843,"fields":23848},{"tags":23841,"concepts":23842},[],[],{"space":23844,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23846,"publishedVersion":62,"revision":44,"locale":29},{"sys":23845},{"type":12,"linkType":13,"id":14},{"sys":23847},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23849},{"url":458,"details":23850,"fileName":464,"contentType":465},{"size":460,"image":23851},{"width":462,"height":463},{"sys":23853,"fields":23856},{"id":23854,"createdAt":23855},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":23857,"slug":23858,"articleIntro":23857,"category":23859},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[23860],{"metadata":23861,"sys":23864,"fields":23871},{"tags":23862,"concepts":23863},[],[],{"space":23865,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23867,"publishedVersion":414,"revision":62,"contentType":23869,"locale":29},{"sys":23866},{"type":12,"linkType":13,"id":14},{"sys":23868},{"id":21,"type":12,"linkType":22},{"sys":23870},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23872,"metaTitle":424,"metaDescription":425,"mainTitle":23873,"subtitle":443,"heroImage":23888,"ctaButton":466,"ctaLink":467},[423],{"data":23874,"content":23875,"nodeType":74},{},[23876,23882],{"data":23877,"content":23878,"nodeType":78},{},[23879],{"data":23880,"marks":23881,"value":435,"nodeType":82},{},[],{"data":23883,"content":23884,"nodeType":87},{},[23885],{"data":23886,"marks":23887,"value":442,"nodeType":82},{},[],{"metadata":23889,"sys":23892,"fields":23897},{"tags":23890,"concepts":23891},[],[],{"space":23893,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23895,"publishedVersion":62,"revision":44,"locale":29},{"sys":23894},{"type":12,"linkType":13,"id":14},{"sys":23896},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23898},{"url":458,"details":23899,"fileName":464,"contentType":465},{"size":460,"image":23900},{"width":462,"height":463},{"sys":23902,"fields":23905},{"id":23903,"createdAt":23904},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":23906,"slug":23907,"articleIntro":23906,"category":23908},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[23909],{"metadata":23910,"sys":23913,"fields":23920},{"tags":23911,"concepts":23912},[],[],{"space":23914,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23916,"publishedVersion":414,"revision":62,"contentType":23918,"locale":29},{"sys":23915},{"type":12,"linkType":13,"id":14},{"sys":23917},{"id":21,"type":12,"linkType":22},{"sys":23919},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23921,"metaTitle":424,"metaDescription":425,"mainTitle":23922,"subtitle":443,"heroImage":23937,"ctaButton":466,"ctaLink":467},[423],{"data":23923,"content":23924,"nodeType":74},{},[23925,23931],{"data":23926,"content":23927,"nodeType":78},{},[23928],{"data":23929,"marks":23930,"value":435,"nodeType":82},{},[],{"data":23932,"content":23933,"nodeType":87},{},[23934],{"data":23935,"marks":23936,"value":442,"nodeType":82},{},[],{"metadata":23938,"sys":23941,"fields":23946},{"tags":23939,"concepts":23940},[],[],{"space":23942,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23944,"publishedVersion":62,"revision":44,"locale":29},{"sys":23943},{"type":12,"linkType":13,"id":14},{"sys":23945},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23947},{"url":458,"details":23948,"fileName":464,"contentType":465},{"size":460,"image":23949},{"width":462,"height":463},{"sys":23951,"fields":23954},{"id":23952,"createdAt":23953},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":23955,"slug":23956,"articleIntro":23955,"category":23957},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[23958],{"metadata":23959,"sys":23962,"fields":23969},{"tags":23960,"concepts":23961},[],[],{"space":23963,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":23965,"publishedVersion":414,"revision":62,"contentType":23967,"locale":29},{"sys":23964},{"type":12,"linkType":13,"id":14},{"sys":23966},{"id":21,"type":12,"linkType":22},{"sys":23968},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":23970,"metaTitle":424,"metaDescription":425,"mainTitle":23971,"subtitle":443,"heroImage":23986,"ctaButton":466,"ctaLink":467},[423],{"data":23972,"content":23973,"nodeType":74},{},[23974,23980],{"data":23975,"content":23976,"nodeType":78},{},[23977],{"data":23978,"marks":23979,"value":435,"nodeType":82},{},[],{"data":23981,"content":23982,"nodeType":87},{},[23983],{"data":23984,"marks":23985,"value":442,"nodeType":82},{},[],{"metadata":23987,"sys":23990,"fields":23995},{"tags":23988,"concepts":23989},[],[],{"space":23991,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":23993,"publishedVersion":62,"revision":44,"locale":29},{"sys":23992},{"type":12,"linkType":13,"id":14},{"sys":23994},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":23996},{"url":458,"details":23997,"fileName":464,"contentType":465},{"size":460,"image":23998},{"width":462,"height":463},{"sys":24000,"fields":24003},{"id":24001,"createdAt":24002},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":24004,"slug":24005,"articleIntro":24004,"category":24006},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[24007],{"metadata":24008,"sys":24011,"fields":24018},{"tags":24009,"concepts":24010},[],[],{"space":24012,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24014,"publishedVersion":414,"revision":62,"contentType":24016,"locale":29},{"sys":24013},{"type":12,"linkType":13,"id":14},{"sys":24015},{"id":21,"type":12,"linkType":22},{"sys":24017},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24019,"metaTitle":424,"metaDescription":425,"mainTitle":24020,"subtitle":443,"heroImage":24035,"ctaButton":466,"ctaLink":467},[423],{"data":24021,"content":24022,"nodeType":74},{},[24023,24029],{"data":24024,"content":24025,"nodeType":78},{},[24026],{"data":24027,"marks":24028,"value":435,"nodeType":82},{},[],{"data":24030,"content":24031,"nodeType":87},{},[24032],{"data":24033,"marks":24034,"value":442,"nodeType":82},{},[],{"metadata":24036,"sys":24039,"fields":24044},{"tags":24037,"concepts":24038},[],[],{"space":24040,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24042,"publishedVersion":62,"revision":44,"locale":29},{"sys":24041},{"type":12,"linkType":13,"id":14},{"sys":24043},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24045},{"url":458,"details":24046,"fileName":464,"contentType":465},{"size":460,"image":24047},{"width":462,"height":463},{"sys":24049,"fields":24052},{"id":24050,"createdAt":24051},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":24053,"slug":24054,"articleIntro":24053,"category":24055},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[24056],{"metadata":24057,"sys":24060,"fields":24067},{"tags":24058,"concepts":24059},[],[],{"space":24061,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24063,"publishedVersion":414,"revision":62,"contentType":24065,"locale":29},{"sys":24062},{"type":12,"linkType":13,"id":14},{"sys":24064},{"id":21,"type":12,"linkType":22},{"sys":24066},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24068,"metaTitle":424,"metaDescription":425,"mainTitle":24069,"subtitle":443,"heroImage":24084,"ctaButton":466,"ctaLink":467},[423],{"data":24070,"content":24071,"nodeType":74},{},[24072,24078],{"data":24073,"content":24074,"nodeType":78},{},[24075],{"data":24076,"marks":24077,"value":435,"nodeType":82},{},[],{"data":24079,"content":24080,"nodeType":87},{},[24081],{"data":24082,"marks":24083,"value":442,"nodeType":82},{},[],{"metadata":24085,"sys":24088,"fields":24093},{"tags":24086,"concepts":24087},[],[],{"space":24089,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24091,"publishedVersion":62,"revision":44,"locale":29},{"sys":24090},{"type":12,"linkType":13,"id":14},{"sys":24092},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24094},{"url":458,"details":24095,"fileName":464,"contentType":465},{"size":460,"image":24096},{"width":462,"height":463},{"sys":24098,"fields":24101},{"id":24099,"createdAt":24100},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":24102,"slug":24103,"articleIntro":-1,"category":24104},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[24105],{"metadata":24106,"sys":24109,"fields":24116},{"tags":24107,"concepts":24108},[],[],{"space":24110,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24112,"publishedVersion":414,"revision":62,"contentType":24114,"locale":29},{"sys":24111},{"type":12,"linkType":13,"id":14},{"sys":24113},{"id":21,"type":12,"linkType":22},{"sys":24115},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24117,"metaTitle":424,"metaDescription":425,"mainTitle":24118,"subtitle":443,"heroImage":24133,"ctaButton":466,"ctaLink":467},[423],{"data":24119,"content":24120,"nodeType":74},{},[24121,24127],{"data":24122,"content":24123,"nodeType":78},{},[24124],{"data":24125,"marks":24126,"value":435,"nodeType":82},{},[],{"data":24128,"content":24129,"nodeType":87},{},[24130],{"data":24131,"marks":24132,"value":442,"nodeType":82},{},[],{"metadata":24134,"sys":24137,"fields":24142},{"tags":24135,"concepts":24136},[],[],{"space":24138,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24140,"publishedVersion":62,"revision":44,"locale":29},{"sys":24139},{"type":12,"linkType":13,"id":14},{"sys":24141},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24143},{"url":458,"details":24144,"fileName":464,"contentType":465},{"size":460,"image":24145},{"width":462,"height":463},{"sys":24147,"fields":24150},{"id":24148,"createdAt":24149},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":24151,"slug":24152,"articleIntro":24151,"category":24153},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[24154],{"metadata":24155,"sys":24158,"fields":24165},{"tags":24156,"concepts":24157},[],[],{"space":24159,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24161,"publishedVersion":414,"revision":62,"contentType":24163,"locale":29},{"sys":24160},{"type":12,"linkType":13,"id":14},{"sys":24162},{"id":21,"type":12,"linkType":22},{"sys":24164},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24166,"metaTitle":424,"metaDescription":425,"mainTitle":24167,"subtitle":443,"heroImage":24182,"ctaButton":466,"ctaLink":467},[423],{"data":24168,"content":24169,"nodeType":74},{},[24170,24176],{"data":24171,"content":24172,"nodeType":78},{},[24173],{"data":24174,"marks":24175,"value":435,"nodeType":82},{},[],{"data":24177,"content":24178,"nodeType":87},{},[24179],{"data":24180,"marks":24181,"value":442,"nodeType":82},{},[],{"metadata":24183,"sys":24186,"fields":24191},{"tags":24184,"concepts":24185},[],[],{"space":24187,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24189,"publishedVersion":62,"revision":44,"locale":29},{"sys":24188},{"type":12,"linkType":13,"id":14},{"sys":24190},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24192},{"url":458,"details":24193,"fileName":464,"contentType":465},{"size":460,"image":24194},{"width":462,"height":463},{"sys":24196,"fields":24199},{"id":24197,"createdAt":24198},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":24200,"slug":24201,"articleIntro":24200,"category":24202},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[24203],{"metadata":24204,"sys":24207,"fields":24214},{"tags":24205,"concepts":24206},[],[],{"space":24208,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24210,"publishedVersion":414,"revision":62,"contentType":24212,"locale":29},{"sys":24209},{"type":12,"linkType":13,"id":14},{"sys":24211},{"id":21,"type":12,"linkType":22},{"sys":24213},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24215,"metaTitle":424,"metaDescription":425,"mainTitle":24216,"subtitle":443,"heroImage":24231,"ctaButton":466,"ctaLink":467},[423],{"data":24217,"content":24218,"nodeType":74},{},[24219,24225],{"data":24220,"content":24221,"nodeType":78},{},[24222],{"data":24223,"marks":24224,"value":435,"nodeType":82},{},[],{"data":24226,"content":24227,"nodeType":87},{},[24228],{"data":24229,"marks":24230,"value":442,"nodeType":82},{},[],{"metadata":24232,"sys":24235,"fields":24240},{"tags":24233,"concepts":24234},[],[],{"space":24236,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24238,"publishedVersion":62,"revision":44,"locale":29},{"sys":24237},{"type":12,"linkType":13,"id":14},{"sys":24239},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24241},{"url":458,"details":24242,"fileName":464,"contentType":465},{"size":460,"image":24243},{"width":462,"height":463},{"sys":24245,"fields":24248},{"id":24246,"createdAt":24247},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":24249,"slug":24250,"articleIntro":24249,"category":24251},"Compte 6256 - Missions","compte-6256-missions",[24252],{"metadata":24253,"sys":24256,"fields":24263},{"tags":24254,"concepts":24255},[],[],{"space":24257,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24259,"publishedVersion":414,"revision":62,"contentType":24261,"locale":29},{"sys":24258},{"type":12,"linkType":13,"id":14},{"sys":24260},{"id":21,"type":12,"linkType":22},{"sys":24262},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24264,"metaTitle":424,"metaDescription":425,"mainTitle":24265,"subtitle":443,"heroImage":24280,"ctaButton":466,"ctaLink":467},[423],{"data":24266,"content":24267,"nodeType":74},{},[24268,24274],{"data":24269,"content":24270,"nodeType":78},{},[24271],{"data":24272,"marks":24273,"value":435,"nodeType":82},{},[],{"data":24275,"content":24276,"nodeType":87},{},[24277],{"data":24278,"marks":24279,"value":442,"nodeType":82},{},[],{"metadata":24281,"sys":24284,"fields":24289},{"tags":24282,"concepts":24283},[],[],{"space":24285,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24287,"publishedVersion":62,"revision":44,"locale":29},{"sys":24286},{"type":12,"linkType":13,"id":14},{"sys":24288},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24290},{"url":458,"details":24291,"fileName":464,"contentType":465},{"size":460,"image":24292},{"width":462,"height":463},{"sys":24294,"fields":24297},{"id":24295,"createdAt":24296},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":24298,"slug":24299,"articleIntro":24298,"category":24300},"Compte 508 - Obligations","compte-508-obligations",[24301],{"metadata":24302,"sys":24305,"fields":24312},{"tags":24303,"concepts":24304},[],[],{"space":24306,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24308,"publishedVersion":414,"revision":62,"contentType":24310,"locale":29},{"sys":24307},{"type":12,"linkType":13,"id":14},{"sys":24309},{"id":21,"type":12,"linkType":22},{"sys":24311},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24313,"metaTitle":424,"metaDescription":425,"mainTitle":24314,"subtitle":443,"heroImage":24329,"ctaButton":466,"ctaLink":467},[423],{"data":24315,"content":24316,"nodeType":74},{},[24317,24323],{"data":24318,"content":24319,"nodeType":78},{},[24320],{"data":24321,"marks":24322,"value":435,"nodeType":82},{},[],{"data":24324,"content":24325,"nodeType":87},{},[24326],{"data":24327,"marks":24328,"value":442,"nodeType":82},{},[],{"metadata":24330,"sys":24333,"fields":24338},{"tags":24331,"concepts":24332},[],[],{"space":24334,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24336,"publishedVersion":62,"revision":44,"locale":29},{"sys":24335},{"type":12,"linkType":13,"id":14},{"sys":24337},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24339},{"url":458,"details":24340,"fileName":464,"contentType":465},{"size":460,"image":24341},{"width":462,"height":463},{"sys":24343,"fields":24346},{"id":24344,"createdAt":24345},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":24347,"slug":24348,"articleIntro":24349,"category":24350},"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.",[24351],{"metadata":24352,"sys":24355,"fields":24362},{"tags":24353,"concepts":24354},[],[],{"space":24356,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24358,"publishedVersion":414,"revision":62,"contentType":24360,"locale":29},{"sys":24357},{"type":12,"linkType":13,"id":14},{"sys":24359},{"id":21,"type":12,"linkType":22},{"sys":24361},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24363,"metaTitle":424,"metaDescription":425,"mainTitle":24364,"subtitle":443,"heroImage":24379,"ctaButton":466,"ctaLink":467},[423],{"data":24365,"content":24366,"nodeType":74},{},[24367,24373],{"data":24368,"content":24369,"nodeType":78},{},[24370],{"data":24371,"marks":24372,"value":435,"nodeType":82},{},[],{"data":24374,"content":24375,"nodeType":87},{},[24376],{"data":24377,"marks":24378,"value":442,"nodeType":82},{},[],{"metadata":24380,"sys":24383,"fields":24388},{"tags":24381,"concepts":24382},[],[],{"space":24384,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24386,"publishedVersion":62,"revision":44,"locale":29},{"sys":24385},{"type":12,"linkType":13,"id":14},{"sys":24387},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24389},{"url":458,"details":24390,"fileName":464,"contentType":465},{"size":460,"image":24391},{"width":462,"height":463},{"sys":24393,"fields":24396},{"id":24394,"createdAt":24395},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":24397,"slug":24398,"articleIntro":-1,"category":24399},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[24400],{"metadata":24401,"sys":24404,"fields":24411},{"tags":24402,"concepts":24403},[],[],{"space":24405,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24407,"publishedVersion":414,"revision":62,"contentType":24409,"locale":29},{"sys":24406},{"type":12,"linkType":13,"id":14},{"sys":24408},{"id":21,"type":12,"linkType":22},{"sys":24410},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24412,"metaTitle":424,"metaDescription":425,"mainTitle":24413,"subtitle":443,"heroImage":24428,"ctaButton":466,"ctaLink":467},[423],{"data":24414,"content":24415,"nodeType":74},{},[24416,24422],{"data":24417,"content":24418,"nodeType":78},{},[24419],{"data":24420,"marks":24421,"value":435,"nodeType":82},{},[],{"data":24423,"content":24424,"nodeType":87},{},[24425],{"data":24426,"marks":24427,"value":442,"nodeType":82},{},[],{"metadata":24429,"sys":24432,"fields":24437},{"tags":24430,"concepts":24431},[],[],{"space":24433,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24435,"publishedVersion":62,"revision":44,"locale":29},{"sys":24434},{"type":12,"linkType":13,"id":14},{"sys":24436},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24438},{"url":458,"details":24439,"fileName":464,"contentType":465},{"size":460,"image":24440},{"width":462,"height":463},{"sys":24442,"fields":24445},{"id":24443,"createdAt":24444},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":24446,"slug":24447,"articleIntro":24446,"category":24448},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[24449],{"metadata":24450,"sys":24453,"fields":24460},{"tags":24451,"concepts":24452},[],[],{"space":24454,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24456,"publishedVersion":414,"revision":62,"contentType":24458,"locale":29},{"sys":24455},{"type":12,"linkType":13,"id":14},{"sys":24457},{"id":21,"type":12,"linkType":22},{"sys":24459},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24461,"metaTitle":424,"metaDescription":425,"mainTitle":24462,"subtitle":443,"heroImage":24477,"ctaButton":466,"ctaLink":467},[423],{"data":24463,"content":24464,"nodeType":74},{},[24465,24471],{"data":24466,"content":24467,"nodeType":78},{},[24468],{"data":24469,"marks":24470,"value":435,"nodeType":82},{},[],{"data":24472,"content":24473,"nodeType":87},{},[24474],{"data":24475,"marks":24476,"value":442,"nodeType":82},{},[],{"metadata":24478,"sys":24481,"fields":24486},{"tags":24479,"concepts":24480},[],[],{"space":24482,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24484,"publishedVersion":62,"revision":44,"locale":29},{"sys":24483},{"type":12,"linkType":13,"id":14},{"sys":24485},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24487},{"url":458,"details":24488,"fileName":464,"contentType":465},{"size":460,"image":24489},{"width":462,"height":463},{"sys":24491,"fields":24493},{"id":24492,"createdAt":23414},"3I5KJd4shZBebKbC7AQxh7",{"title":24494,"slug":24495,"articleIntro":24494,"category":24496},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24497],{"metadata":24498,"sys":24501,"fields":24508},{"tags":24499,"concepts":24500},[],[],{"space":24502,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24504,"publishedVersion":414,"revision":62,"contentType":24506,"locale":29},{"sys":24503},{"type":12,"linkType":13,"id":14},{"sys":24505},{"id":21,"type":12,"linkType":22},{"sys":24507},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24509,"metaTitle":424,"metaDescription":425,"mainTitle":24510,"subtitle":443,"heroImage":24525,"ctaButton":466,"ctaLink":467},[423],{"data":24511,"content":24512,"nodeType":74},{},[24513,24519],{"data":24514,"content":24515,"nodeType":78},{},[24516],{"data":24517,"marks":24518,"value":435,"nodeType":82},{},[],{"data":24520,"content":24521,"nodeType":87},{},[24522],{"data":24523,"marks":24524,"value":442,"nodeType":82},{},[],{"metadata":24526,"sys":24529,"fields":24534},{"tags":24527,"concepts":24528},[],[],{"space":24530,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24532,"publishedVersion":62,"revision":44,"locale":29},{"sys":24531},{"type":12,"linkType":13,"id":14},{"sys":24533},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24535},{"url":458,"details":24536,"fileName":464,"contentType":465},{"size":460,"image":24537},{"width":462,"height":463},{"sys":24539,"fields":24542},{"id":24540,"createdAt":24541},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":24543,"slug":24544,"articleIntro":-1,"category":24545},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[24546],{"metadata":24547,"sys":24550,"fields":24557},{"tags":24548,"concepts":24549},[],[],{"space":24551,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24553,"publishedVersion":414,"revision":62,"contentType":24555,"locale":29},{"sys":24552},{"type":12,"linkType":13,"id":14},{"sys":24554},{"id":21,"type":12,"linkType":22},{"sys":24556},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24558,"metaTitle":424,"metaDescription":425,"mainTitle":24559,"subtitle":443,"heroImage":24574,"ctaButton":466,"ctaLink":467},[423],{"data":24560,"content":24561,"nodeType":74},{},[24562,24568],{"data":24563,"content":24564,"nodeType":78},{},[24565],{"data":24566,"marks":24567,"value":435,"nodeType":82},{},[],{"data":24569,"content":24570,"nodeType":87},{},[24571],{"data":24572,"marks":24573,"value":442,"nodeType":82},{},[],{"metadata":24575,"sys":24578,"fields":24583},{"tags":24576,"concepts":24577},[],[],{"space":24579,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24581,"publishedVersion":62,"revision":44,"locale":29},{"sys":24580},{"type":12,"linkType":13,"id":14},{"sys":24582},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24584},{"url":458,"details":24585,"fileName":464,"contentType":465},{"size":460,"image":24586},{"width":462,"height":463},{"sys":24588,"fields":24591},{"id":24589,"createdAt":24590},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":24592,"slug":24593,"articleIntro":24594,"category":24595},"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.",[24596],{"metadata":24597,"sys":24600,"fields":24607},{"tags":24598,"concepts":24599},[],[],{"space":24601,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24603,"publishedVersion":414,"revision":62,"contentType":24605,"locale":29},{"sys":24602},{"type":12,"linkType":13,"id":14},{"sys":24604},{"id":21,"type":12,"linkType":22},{"sys":24606},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24608,"metaTitle":424,"metaDescription":425,"mainTitle":24609,"subtitle":443,"heroImage":24624,"ctaButton":466,"ctaLink":467},[423],{"data":24610,"content":24611,"nodeType":74},{},[24612,24618],{"data":24613,"content":24614,"nodeType":78},{},[24615],{"data":24616,"marks":24617,"value":435,"nodeType":82},{},[],{"data":24619,"content":24620,"nodeType":87},{},[24621],{"data":24622,"marks":24623,"value":442,"nodeType":82},{},[],{"metadata":24625,"sys":24628,"fields":24633},{"tags":24626,"concepts":24627},[],[],{"space":24629,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24631,"publishedVersion":62,"revision":44,"locale":29},{"sys":24630},{"type":12,"linkType":13,"id":14},{"sys":24632},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24634},{"url":458,"details":24635,"fileName":464,"contentType":465},{"size":460,"image":24636},{"width":462,"height":463},{"sys":24638,"fields":24641},{"id":24639,"createdAt":24640},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":24642,"slug":24643,"articleIntro":24642,"category":24644},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[24645],{"metadata":24646,"sys":24649,"fields":24656},{"tags":24647,"concepts":24648},[],[],{"space":24650,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24652,"publishedVersion":414,"revision":62,"contentType":24654,"locale":29},{"sys":24651},{"type":12,"linkType":13,"id":14},{"sys":24653},{"id":21,"type":12,"linkType":22},{"sys":24655},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24657,"metaTitle":424,"metaDescription":425,"mainTitle":24658,"subtitle":443,"heroImage":24673,"ctaButton":466,"ctaLink":467},[423],{"data":24659,"content":24660,"nodeType":74},{},[24661,24667],{"data":24662,"content":24663,"nodeType":78},{},[24664],{"data":24665,"marks":24666,"value":435,"nodeType":82},{},[],{"data":24668,"content":24669,"nodeType":87},{},[24670],{"data":24671,"marks":24672,"value":442,"nodeType":82},{},[],{"metadata":24674,"sys":24677,"fields":24682},{"tags":24675,"concepts":24676},[],[],{"space":24678,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24680,"publishedVersion":62,"revision":44,"locale":29},{"sys":24679},{"type":12,"linkType":13,"id":14},{"sys":24681},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24683},{"url":458,"details":24684,"fileName":464,"contentType":465},{"size":460,"image":24685},{"width":462,"height":463},{"sys":24687,"fields":24690},{"id":24688,"createdAt":24689},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":24691,"slug":24692,"articleIntro":-1,"category":24693},"Compte 628 - Divers","compte-628-divers",[24694],{"metadata":24695,"sys":24698,"fields":24705},{"tags":24696,"concepts":24697},[],[],{"space":24699,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24701,"publishedVersion":414,"revision":62,"contentType":24703,"locale":29},{"sys":24700},{"type":12,"linkType":13,"id":14},{"sys":24702},{"id":21,"type":12,"linkType":22},{"sys":24704},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24706,"metaTitle":424,"metaDescription":425,"mainTitle":24707,"subtitle":443,"heroImage":24722,"ctaButton":466,"ctaLink":467},[423],{"data":24708,"content":24709,"nodeType":74},{},[24710,24716],{"data":24711,"content":24712,"nodeType":78},{},[24713],{"data":24714,"marks":24715,"value":435,"nodeType":82},{},[],{"data":24717,"content":24718,"nodeType":87},{},[24719],{"data":24720,"marks":24721,"value":442,"nodeType":82},{},[],{"metadata":24723,"sys":24726,"fields":24731},{"tags":24724,"concepts":24725},[],[],{"space":24727,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24729,"publishedVersion":62,"revision":44,"locale":29},{"sys":24728},{"type":12,"linkType":13,"id":14},{"sys":24730},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24732},{"url":458,"details":24733,"fileName":464,"contentType":465},{"size":460,"image":24734},{"width":462,"height":463},{"sys":24736,"fields":24739},{"id":24737,"createdAt":24738},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":24740,"slug":24741,"articleIntro":24740,"category":24742},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[24743],{"metadata":24744,"sys":24747,"fields":24754},{"tags":24745,"concepts":24746},[],[],{"space":24748,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24750,"publishedVersion":414,"revision":62,"contentType":24752,"locale":29},{"sys":24749},{"type":12,"linkType":13,"id":14},{"sys":24751},{"id":21,"type":12,"linkType":22},{"sys":24753},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24755,"metaTitle":424,"metaDescription":425,"mainTitle":24756,"subtitle":443,"heroImage":24771,"ctaButton":466,"ctaLink":467},[423],{"data":24757,"content":24758,"nodeType":74},{},[24759,24765],{"data":24760,"content":24761,"nodeType":78},{},[24762],{"data":24763,"marks":24764,"value":435,"nodeType":82},{},[],{"data":24766,"content":24767,"nodeType":87},{},[24768],{"data":24769,"marks":24770,"value":442,"nodeType":82},{},[],{"metadata":24772,"sys":24775,"fields":24780},{"tags":24773,"concepts":24774},[],[],{"space":24776,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24778,"publishedVersion":62,"revision":44,"locale":29},{"sys":24777},{"type":12,"linkType":13,"id":14},{"sys":24779},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24781},{"url":458,"details":24782,"fileName":464,"contentType":465},{"size":460,"image":24783},{"width":462,"height":463},{"sys":24785,"fields":24788},{"id":24786,"createdAt":24787},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":24789,"slug":24790,"articleIntro":24789,"category":24791},"6097 - de marchandises","compte-6097-de-marchandises",[24792],{"metadata":24793,"sys":24796,"fields":24803},{"tags":24794,"concepts":24795},[],[],{"space":24797,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24799,"publishedVersion":414,"revision":62,"contentType":24801,"locale":29},{"sys":24798},{"type":12,"linkType":13,"id":14},{"sys":24800},{"id":21,"type":12,"linkType":22},{"sys":24802},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24804,"metaTitle":424,"metaDescription":425,"mainTitle":24805,"subtitle":443,"heroImage":24820,"ctaButton":466,"ctaLink":467},[423],{"data":24806,"content":24807,"nodeType":74},{},[24808,24814],{"data":24809,"content":24810,"nodeType":78},{},[24811],{"data":24812,"marks":24813,"value":435,"nodeType":82},{},[],{"data":24815,"content":24816,"nodeType":87},{},[24817],{"data":24818,"marks":24819,"value":442,"nodeType":82},{},[],{"metadata":24821,"sys":24824,"fields":24829},{"tags":24822,"concepts":24823},[],[],{"space":24825,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24827,"publishedVersion":62,"revision":44,"locale":29},{"sys":24826},{"type":12,"linkType":13,"id":14},{"sys":24828},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24830},{"url":458,"details":24831,"fileName":464,"contentType":465},{"size":460,"image":24832},{"width":462,"height":463},{"sys":24834,"fields":24837},{"id":24835,"createdAt":24836},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":24838,"slug":24839,"articleIntro":24838,"category":24840},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[24841],{"metadata":24842,"sys":24845,"fields":24852},{"tags":24843,"concepts":24844},[],[],{"space":24846,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24848,"publishedVersion":414,"revision":62,"contentType":24850,"locale":29},{"sys":24847},{"type":12,"linkType":13,"id":14},{"sys":24849},{"id":21,"type":12,"linkType":22},{"sys":24851},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24853,"metaTitle":424,"metaDescription":425,"mainTitle":24854,"subtitle":443,"heroImage":24869,"ctaButton":466,"ctaLink":467},[423],{"data":24855,"content":24856,"nodeType":74},{},[24857,24863],{"data":24858,"content":24859,"nodeType":78},{},[24860],{"data":24861,"marks":24862,"value":435,"nodeType":82},{},[],{"data":24864,"content":24865,"nodeType":87},{},[24866],{"data":24867,"marks":24868,"value":442,"nodeType":82},{},[],{"metadata":24870,"sys":24873,"fields":24878},{"tags":24871,"concepts":24872},[],[],{"space":24874,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24876,"publishedVersion":62,"revision":44,"locale":29},{"sys":24875},{"type":12,"linkType":13,"id":14},{"sys":24877},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24879},{"url":458,"details":24880,"fileName":464,"contentType":465},{"size":460,"image":24881},{"width":462,"height":463},{"sys":24883,"fields":24886},{"id":24884,"createdAt":24885},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":24887,"slug":24888,"articleIntro":-1,"category":24889},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[24890],{"metadata":24891,"sys":24894,"fields":24901},{"tags":24892,"concepts":24893},[],[],{"space":24895,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24897,"publishedVersion":414,"revision":62,"contentType":24899,"locale":29},{"sys":24896},{"type":12,"linkType":13,"id":14},{"sys":24898},{"id":21,"type":12,"linkType":22},{"sys":24900},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24902,"metaTitle":424,"metaDescription":425,"mainTitle":24903,"subtitle":443,"heroImage":24918,"ctaButton":466,"ctaLink":467},[423],{"data":24904,"content":24905,"nodeType":74},{},[24906,24912],{"data":24907,"content":24908,"nodeType":78},{},[24909],{"data":24910,"marks":24911,"value":435,"nodeType":82},{},[],{"data":24913,"content":24914,"nodeType":87},{},[24915],{"data":24916,"marks":24917,"value":442,"nodeType":82},{},[],{"metadata":24919,"sys":24922,"fields":24927},{"tags":24920,"concepts":24921},[],[],{"space":24923,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24925,"publishedVersion":62,"revision":44,"locale":29},{"sys":24924},{"type":12,"linkType":13,"id":14},{"sys":24926},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24928},{"url":458,"details":24929,"fileName":464,"contentType":465},{"size":460,"image":24930},{"width":462,"height":463},{"sys":24932,"fields":24935},{"id":24933,"createdAt":24934},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":24936,"slug":24937,"articleIntro":24936,"category":24938},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[24939],{"metadata":24940,"sys":24943,"fields":24950},{"tags":24941,"concepts":24942},[],[],{"space":24944,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24946,"publishedVersion":414,"revision":62,"contentType":24948,"locale":29},{"sys":24945},{"type":12,"linkType":13,"id":14},{"sys":24947},{"id":21,"type":12,"linkType":22},{"sys":24949},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24951,"metaTitle":424,"metaDescription":425,"mainTitle":24952,"subtitle":443,"heroImage":24967,"ctaButton":466,"ctaLink":467},[423],{"data":24953,"content":24954,"nodeType":74},{},[24955,24961],{"data":24956,"content":24957,"nodeType":78},{},[24958],{"data":24959,"marks":24960,"value":435,"nodeType":82},{},[],{"data":24962,"content":24963,"nodeType":87},{},[24964],{"data":24965,"marks":24966,"value":442,"nodeType":82},{},[],{"metadata":24968,"sys":24971,"fields":24976},{"tags":24969,"concepts":24970},[],[],{"space":24972,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":24974,"publishedVersion":62,"revision":44,"locale":29},{"sys":24973},{"type":12,"linkType":13,"id":14},{"sys":24975},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":24977},{"url":458,"details":24978,"fileName":464,"contentType":465},{"size":460,"image":24979},{"width":462,"height":463},{"sys":24981,"fields":24983},{"id":24982,"createdAt":12480},"55iVQXY18hY6u2UZk6N5JX",{"title":24984,"slug":24985,"articleIntro":-1,"category":24986},"Compte 704 - Travaux","compte-704---travaux",[24987],{"metadata":24988,"sys":24991,"fields":24998},{"tags":24989,"concepts":24990},[],[],{"space":24992,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":24994,"publishedVersion":414,"revision":62,"contentType":24996,"locale":29},{"sys":24993},{"type":12,"linkType":13,"id":14},{"sys":24995},{"id":21,"type":12,"linkType":22},{"sys":24997},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":24999,"metaTitle":424,"metaDescription":425,"mainTitle":25000,"subtitle":443,"heroImage":25015,"ctaButton":466,"ctaLink":467},[423],{"data":25001,"content":25002,"nodeType":74},{},[25003,25009],{"data":25004,"content":25005,"nodeType":78},{},[25006],{"data":25007,"marks":25008,"value":435,"nodeType":82},{},[],{"data":25010,"content":25011,"nodeType":87},{},[25012],{"data":25013,"marks":25014,"value":442,"nodeType":82},{},[],{"metadata":25016,"sys":25019,"fields":25024},{"tags":25017,"concepts":25018},[],[],{"space":25020,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25022,"publishedVersion":62,"revision":44,"locale":29},{"sys":25021},{"type":12,"linkType":13,"id":14},{"sys":25023},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25025},{"url":458,"details":25026,"fileName":464,"contentType":465},{"size":460,"image":25027},{"width":462,"height":463},{"sys":25029,"fields":25032},{"id":25030,"createdAt":25031},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":25033,"slug":25034,"articleIntro":25033,"category":25035},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[25036],{"metadata":25037,"sys":25040,"fields":25047},{"tags":25038,"concepts":25039},[],[],{"space":25041,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25043,"publishedVersion":414,"revision":62,"contentType":25045,"locale":29},{"sys":25042},{"type":12,"linkType":13,"id":14},{"sys":25044},{"id":21,"type":12,"linkType":22},{"sys":25046},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25048,"metaTitle":424,"metaDescription":425,"mainTitle":25049,"subtitle":443,"heroImage":25064,"ctaButton":466,"ctaLink":467},[423],{"data":25050,"content":25051,"nodeType":74},{},[25052,25058],{"data":25053,"content":25054,"nodeType":78},{},[25055],{"data":25056,"marks":25057,"value":435,"nodeType":82},{},[],{"data":25059,"content":25060,"nodeType":87},{},[25061],{"data":25062,"marks":25063,"value":442,"nodeType":82},{},[],{"metadata":25065,"sys":25068,"fields":25073},{"tags":25066,"concepts":25067},[],[],{"space":25069,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25071,"publishedVersion":62,"revision":44,"locale":29},{"sys":25070},{"type":12,"linkType":13,"id":14},{"sys":25072},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25074},{"url":458,"details":25075,"fileName":464,"contentType":465},{"size":460,"image":25076},{"width":462,"height":463},{"sys":25078,"fields":25081},{"id":25079,"createdAt":25080},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":25082,"slug":25083,"articleIntro":25082,"category":25084},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[25085],{"metadata":25086,"sys":25089,"fields":25096},{"tags":25087,"concepts":25088},[],[],{"space":25090,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25092,"publishedVersion":414,"revision":62,"contentType":25094,"locale":29},{"sys":25091},{"type":12,"linkType":13,"id":14},{"sys":25093},{"id":21,"type":12,"linkType":22},{"sys":25095},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25097,"metaTitle":424,"metaDescription":425,"mainTitle":25098,"subtitle":443,"heroImage":25113,"ctaButton":466,"ctaLink":467},[423],{"data":25099,"content":25100,"nodeType":74},{},[25101,25107],{"data":25102,"content":25103,"nodeType":78},{},[25104],{"data":25105,"marks":25106,"value":435,"nodeType":82},{},[],{"data":25108,"content":25109,"nodeType":87},{},[25110],{"data":25111,"marks":25112,"value":442,"nodeType":82},{},[],{"metadata":25114,"sys":25117,"fields":25122},{"tags":25115,"concepts":25116},[],[],{"space":25118,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25120,"publishedVersion":62,"revision":44,"locale":29},{"sys":25119},{"type":12,"linkType":13,"id":14},{"sys":25121},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25123},{"url":458,"details":25124,"fileName":464,"contentType":465},{"size":460,"image":25125},{"width":462,"height":463},{"sys":25127,"fields":25130},{"id":25128,"createdAt":25129},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":25131,"slug":25132,"articleIntro":25131,"category":25133},"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",[25134],{"metadata":25135,"sys":25138,"fields":25145},{"tags":25136,"concepts":25137},[],[],{"space":25139,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25141,"publishedVersion":414,"revision":62,"contentType":25143,"locale":29},{"sys":25140},{"type":12,"linkType":13,"id":14},{"sys":25142},{"id":21,"type":12,"linkType":22},{"sys":25144},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25146,"metaTitle":424,"metaDescription":425,"mainTitle":25147,"subtitle":443,"heroImage":25162,"ctaButton":466,"ctaLink":467},[423],{"data":25148,"content":25149,"nodeType":74},{},[25150,25156],{"data":25151,"content":25152,"nodeType":78},{},[25153],{"data":25154,"marks":25155,"value":435,"nodeType":82},{},[],{"data":25157,"content":25158,"nodeType":87},{},[25159],{"data":25160,"marks":25161,"value":442,"nodeType":82},{},[],{"metadata":25163,"sys":25166,"fields":25171},{"tags":25164,"concepts":25165},[],[],{"space":25167,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25169,"publishedVersion":62,"revision":44,"locale":29},{"sys":25168},{"type":12,"linkType":13,"id":14},{"sys":25170},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25172},{"url":458,"details":25173,"fileName":464,"contentType":465},{"size":460,"image":25174},{"width":462,"height":463},{"sys":25176,"fields":25179},{"id":25177,"createdAt":25178},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":25180,"slug":25181,"articleIntro":25180,"category":25182},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[25183],{"metadata":25184,"sys":25187,"fields":25194},{"tags":25185,"concepts":25186},[],[],{"space":25188,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25190,"publishedVersion":414,"revision":62,"contentType":25192,"locale":29},{"sys":25189},{"type":12,"linkType":13,"id":14},{"sys":25191},{"id":21,"type":12,"linkType":22},{"sys":25193},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25195,"metaTitle":424,"metaDescription":425,"mainTitle":25196,"subtitle":443,"heroImage":25211,"ctaButton":466,"ctaLink":467},[423],{"data":25197,"content":25198,"nodeType":74},{},[25199,25205],{"data":25200,"content":25201,"nodeType":78},{},[25202],{"data":25203,"marks":25204,"value":435,"nodeType":82},{},[],{"data":25206,"content":25207,"nodeType":87},{},[25208],{"data":25209,"marks":25210,"value":442,"nodeType":82},{},[],{"metadata":25212,"sys":25215,"fields":25220},{"tags":25213,"concepts":25214},[],[],{"space":25216,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25218,"publishedVersion":62,"revision":44,"locale":29},{"sys":25217},{"type":12,"linkType":13,"id":14},{"sys":25219},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25221},{"url":458,"details":25222,"fileName":464,"contentType":465},{"size":460,"image":25223},{"width":462,"height":463},{"sys":25225,"fields":25228},{"id":25226,"createdAt":25227},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":25229,"slug":25230,"articleIntro":-1,"category":25231},"Compte 66 - Charges financières","compte-66-charges-financieres",[25232],{"metadata":25233,"sys":25236,"fields":25243},{"tags":25234,"concepts":25235},[],[],{"space":25237,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25239,"publishedVersion":414,"revision":62,"contentType":25241,"locale":29},{"sys":25238},{"type":12,"linkType":13,"id":14},{"sys":25240},{"id":21,"type":12,"linkType":22},{"sys":25242},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25244,"metaTitle":424,"metaDescription":425,"mainTitle":25245,"subtitle":443,"heroImage":25260,"ctaButton":466,"ctaLink":467},[423],{"data":25246,"content":25247,"nodeType":74},{},[25248,25254],{"data":25249,"content":25250,"nodeType":78},{},[25251],{"data":25252,"marks":25253,"value":435,"nodeType":82},{},[],{"data":25255,"content":25256,"nodeType":87},{},[25257],{"data":25258,"marks":25259,"value":442,"nodeType":82},{},[],{"metadata":25261,"sys":25264,"fields":25269},{"tags":25262,"concepts":25263},[],[],{"space":25265,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25267,"publishedVersion":62,"revision":44,"locale":29},{"sys":25266},{"type":12,"linkType":13,"id":14},{"sys":25268},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25270},{"url":458,"details":25271,"fileName":464,"contentType":465},{"size":460,"image":25272},{"width":462,"height":463},{"sys":25274,"fields":25277},{"id":25275,"createdAt":25276},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":25278,"slug":25279,"articleIntro":25278,"category":25280},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[25281],{"metadata":25282,"sys":25285,"fields":25292},{"tags":25283,"concepts":25284},[],[],{"space":25286,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25288,"publishedVersion":414,"revision":62,"contentType":25290,"locale":29},{"sys":25287},{"type":12,"linkType":13,"id":14},{"sys":25289},{"id":21,"type":12,"linkType":22},{"sys":25291},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25293,"metaTitle":424,"metaDescription":425,"mainTitle":25294,"subtitle":443,"heroImage":25309,"ctaButton":466,"ctaLink":467},[423],{"data":25295,"content":25296,"nodeType":74},{},[25297,25303],{"data":25298,"content":25299,"nodeType":78},{},[25300],{"data":25301,"marks":25302,"value":435,"nodeType":82},{},[],{"data":25304,"content":25305,"nodeType":87},{},[25306],{"data":25307,"marks":25308,"value":442,"nodeType":82},{},[],{"metadata":25310,"sys":25313,"fields":25318},{"tags":25311,"concepts":25312},[],[],{"space":25314,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25316,"publishedVersion":62,"revision":44,"locale":29},{"sys":25315},{"type":12,"linkType":13,"id":14},{"sys":25317},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25319},{"url":458,"details":25320,"fileName":464,"contentType":465},{"size":460,"image":25321},{"width":462,"height":463},{"sys":25323,"fields":25326},{"id":25324,"createdAt":25325},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":25327,"slug":25328,"articleIntro":25327,"category":25329},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[25330],{"metadata":25331,"sys":25334,"fields":25341},{"tags":25332,"concepts":25333},[],[],{"space":25335,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25337,"publishedVersion":414,"revision":62,"contentType":25339,"locale":29},{"sys":25336},{"type":12,"linkType":13,"id":14},{"sys":25338},{"id":21,"type":12,"linkType":22},{"sys":25340},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25342,"metaTitle":424,"metaDescription":425,"mainTitle":25343,"subtitle":443,"heroImage":25358,"ctaButton":466,"ctaLink":467},[423],{"data":25344,"content":25345,"nodeType":74},{},[25346,25352],{"data":25347,"content":25348,"nodeType":78},{},[25349],{"data":25350,"marks":25351,"value":435,"nodeType":82},{},[],{"data":25353,"content":25354,"nodeType":87},{},[25355],{"data":25356,"marks":25357,"value":442,"nodeType":82},{},[],{"metadata":25359,"sys":25362,"fields":25367},{"tags":25360,"concepts":25361},[],[],{"space":25363,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25365,"publishedVersion":62,"revision":44,"locale":29},{"sys":25364},{"type":12,"linkType":13,"id":14},{"sys":25366},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25368},{"url":458,"details":25369,"fileName":464,"contentType":465},{"size":460,"image":25370},{"width":462,"height":463},{"sys":25372,"fields":25375},{"id":25373,"createdAt":25374},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":25376,"slug":25377,"articleIntro":25376,"category":25378},"Compte 503 - Actions","compte-503-actions",[25379],{"metadata":25380,"sys":25383,"fields":25390},{"tags":25381,"concepts":25382},[],[],{"space":25384,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25386,"publishedVersion":414,"revision":62,"contentType":25388,"locale":29},{"sys":25385},{"type":12,"linkType":13,"id":14},{"sys":25387},{"id":21,"type":12,"linkType":22},{"sys":25389},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25391,"metaTitle":424,"metaDescription":425,"mainTitle":25392,"subtitle":443,"heroImage":25407,"ctaButton":466,"ctaLink":467},[423],{"data":25393,"content":25394,"nodeType":74},{},[25395,25401],{"data":25396,"content":25397,"nodeType":78},{},[25398],{"data":25399,"marks":25400,"value":435,"nodeType":82},{},[],{"data":25402,"content":25403,"nodeType":87},{},[25404],{"data":25405,"marks":25406,"value":442,"nodeType":82},{},[],{"metadata":25408,"sys":25411,"fields":25416},{"tags":25409,"concepts":25410},[],[],{"space":25412,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25414,"publishedVersion":62,"revision":44,"locale":29},{"sys":25413},{"type":12,"linkType":13,"id":14},{"sys":25415},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25417},{"url":458,"details":25418,"fileName":464,"contentType":465},{"size":460,"image":25419},{"width":462,"height":463},{"sys":25421,"fields":25424},{"id":25422,"createdAt":25423},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":25425,"slug":25426,"articleIntro":25425,"category":25427},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[25428],{"metadata":25429,"sys":25432,"fields":25439},{"tags":25430,"concepts":25431},[],[],{"space":25433,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25435,"publishedVersion":414,"revision":62,"contentType":25437,"locale":29},{"sys":25434},{"type":12,"linkType":13,"id":14},{"sys":25436},{"id":21,"type":12,"linkType":22},{"sys":25438},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25440,"metaTitle":424,"metaDescription":425,"mainTitle":25441,"subtitle":443,"heroImage":25456,"ctaButton":466,"ctaLink":467},[423],{"data":25442,"content":25443,"nodeType":74},{},[25444,25450],{"data":25445,"content":25446,"nodeType":78},{},[25447],{"data":25448,"marks":25449,"value":435,"nodeType":82},{},[],{"data":25451,"content":25452,"nodeType":87},{},[25453],{"data":25454,"marks":25455,"value":442,"nodeType":82},{},[],{"metadata":25457,"sys":25460,"fields":25465},{"tags":25458,"concepts":25459},[],[],{"space":25461,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25463,"publishedVersion":62,"revision":44,"locale":29},{"sys":25462},{"type":12,"linkType":13,"id":14},{"sys":25464},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25466},{"url":458,"details":25467,"fileName":464,"contentType":465},{"size":460,"image":25468},{"width":462,"height":463},{"sys":25470,"fields":25473},{"id":25471,"createdAt":25472},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":25474,"slug":25475,"articleIntro":-1,"category":25476},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[25477],{"metadata":25478,"sys":25481,"fields":25488},{"tags":25479,"concepts":25480},[],[],{"space":25482,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25484,"publishedVersion":414,"revision":62,"contentType":25486,"locale":29},{"sys":25483},{"type":12,"linkType":13,"id":14},{"sys":25485},{"id":21,"type":12,"linkType":22},{"sys":25487},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25489,"metaTitle":424,"metaDescription":425,"mainTitle":25490,"subtitle":443,"heroImage":25505,"ctaButton":466,"ctaLink":467},[423],{"data":25491,"content":25492,"nodeType":74},{},[25493,25499],{"data":25494,"content":25495,"nodeType":78},{},[25496],{"data":25497,"marks":25498,"value":435,"nodeType":82},{},[],{"data":25500,"content":25501,"nodeType":87},{},[25502],{"data":25503,"marks":25504,"value":442,"nodeType":82},{},[],{"metadata":25506,"sys":25509,"fields":25514},{"tags":25507,"concepts":25508},[],[],{"space":25510,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25512,"publishedVersion":62,"revision":44,"locale":29},{"sys":25511},{"type":12,"linkType":13,"id":14},{"sys":25513},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25515},{"url":458,"details":25516,"fileName":464,"contentType":465},{"size":460,"image":25517},{"width":462,"height":463},{"sys":25519,"fields":25522},{"id":25520,"createdAt":25521},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":25523,"slug":25524,"articleIntro":-1,"category":25525},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[25526],{"metadata":25527,"sys":25530,"fields":25537},{"tags":25528,"concepts":25529},[],[],{"space":25531,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25533,"publishedVersion":414,"revision":62,"contentType":25535,"locale":29},{"sys":25532},{"type":12,"linkType":13,"id":14},{"sys":25534},{"id":21,"type":12,"linkType":22},{"sys":25536},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25538,"metaTitle":424,"metaDescription":425,"mainTitle":25539,"subtitle":443,"heroImage":25554,"ctaButton":466,"ctaLink":467},[423],{"data":25540,"content":25541,"nodeType":74},{},[25542,25548],{"data":25543,"content":25544,"nodeType":78},{},[25545],{"data":25546,"marks":25547,"value":435,"nodeType":82},{},[],{"data":25549,"content":25550,"nodeType":87},{},[25551],{"data":25552,"marks":25553,"value":442,"nodeType":82},{},[],{"metadata":25555,"sys":25558,"fields":25563},{"tags":25556,"concepts":25557},[],[],{"space":25559,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25561,"publishedVersion":62,"revision":44,"locale":29},{"sys":25560},{"type":12,"linkType":13,"id":14},{"sys":25562},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25564},{"url":458,"details":25565,"fileName":464,"contentType":465},{"size":460,"image":25566},{"width":462,"height":463},{"sys":25568,"fields":25571},{"id":25569,"createdAt":25570},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":25572,"slug":25573,"articleIntro":25572,"category":25574},"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",[25575],{"metadata":25576,"sys":25579,"fields":25586},{"tags":25577,"concepts":25578},[],[],{"space":25580,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25582,"publishedVersion":414,"revision":62,"contentType":25584,"locale":29},{"sys":25581},{"type":12,"linkType":13,"id":14},{"sys":25583},{"id":21,"type":12,"linkType":22},{"sys":25585},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25587,"metaTitle":424,"metaDescription":425,"mainTitle":25588,"subtitle":443,"heroImage":25603,"ctaButton":466,"ctaLink":467},[423],{"data":25589,"content":25590,"nodeType":74},{},[25591,25597],{"data":25592,"content":25593,"nodeType":78},{},[25594],{"data":25595,"marks":25596,"value":435,"nodeType":82},{},[],{"data":25598,"content":25599,"nodeType":87},{},[25600],{"data":25601,"marks":25602,"value":442,"nodeType":82},{},[],{"metadata":25604,"sys":25607,"fields":25612},{"tags":25605,"concepts":25606},[],[],{"space":25608,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25610,"publishedVersion":62,"revision":44,"locale":29},{"sys":25609},{"type":12,"linkType":13,"id":14},{"sys":25611},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25613},{"url":458,"details":25614,"fileName":464,"contentType":465},{"size":460,"image":25615},{"width":462,"height":463},{"sys":25617,"fields":25620},{"id":25618,"createdAt":25619},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":25621,"slug":25622,"articleIntro":-1,"category":25623},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[25624],{"metadata":25625,"sys":25628,"fields":25635},{"tags":25626,"concepts":25627},[],[],{"space":25629,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25631,"publishedVersion":414,"revision":62,"contentType":25633,"locale":29},{"sys":25630},{"type":12,"linkType":13,"id":14},{"sys":25632},{"id":21,"type":12,"linkType":22},{"sys":25634},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25636,"metaTitle":424,"metaDescription":425,"mainTitle":25637,"subtitle":443,"heroImage":25652,"ctaButton":466,"ctaLink":467},[423],{"data":25638,"content":25639,"nodeType":74},{},[25640,25646],{"data":25641,"content":25642,"nodeType":78},{},[25643],{"data":25644,"marks":25645,"value":435,"nodeType":82},{},[],{"data":25647,"content":25648,"nodeType":87},{},[25649],{"data":25650,"marks":25651,"value":442,"nodeType":82},{},[],{"metadata":25653,"sys":25656,"fields":25661},{"tags":25654,"concepts":25655},[],[],{"space":25657,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25659,"publishedVersion":62,"revision":44,"locale":29},{"sys":25658},{"type":12,"linkType":13,"id":14},{"sys":25660},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25662},{"url":458,"details":25663,"fileName":464,"contentType":465},{"size":460,"image":25664},{"width":462,"height":463},{"sys":25666,"fields":25669},{"id":25667,"createdAt":25668},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":25670,"slug":25671,"articleIntro":-1,"category":25672},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[25673],{"metadata":25674,"sys":25677,"fields":25684},{"tags":25675,"concepts":25676},[],[],{"space":25678,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25680,"publishedVersion":414,"revision":62,"contentType":25682,"locale":29},{"sys":25679},{"type":12,"linkType":13,"id":14},{"sys":25681},{"id":21,"type":12,"linkType":22},{"sys":25683},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25685,"metaTitle":424,"metaDescription":425,"mainTitle":25686,"subtitle":443,"heroImage":25701,"ctaButton":466,"ctaLink":467},[423],{"data":25687,"content":25688,"nodeType":74},{},[25689,25695],{"data":25690,"content":25691,"nodeType":78},{},[25692],{"data":25693,"marks":25694,"value":435,"nodeType":82},{},[],{"data":25696,"content":25697,"nodeType":87},{},[25698],{"data":25699,"marks":25700,"value":442,"nodeType":82},{},[],{"metadata":25702,"sys":25705,"fields":25710},{"tags":25703,"concepts":25704},[],[],{"space":25706,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25708,"publishedVersion":62,"revision":44,"locale":29},{"sys":25707},{"type":12,"linkType":13,"id":14},{"sys":25709},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25711},{"url":458,"details":25712,"fileName":464,"contentType":465},{"size":460,"image":25713},{"width":462,"height":463},{"sys":25715,"fields":25718},{"id":25716,"createdAt":25717},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":25719,"slug":25720,"articleIntro":25719,"category":25721},"2185 - Cheptel","compte-2185-cheptel",[25722],{"metadata":25723,"sys":25726,"fields":25733},{"tags":25724,"concepts":25725},[],[],{"space":25727,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25729,"publishedVersion":414,"revision":62,"contentType":25731,"locale":29},{"sys":25728},{"type":12,"linkType":13,"id":14},{"sys":25730},{"id":21,"type":12,"linkType":22},{"sys":25732},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25734,"metaTitle":424,"metaDescription":425,"mainTitle":25735,"subtitle":443,"heroImage":25750,"ctaButton":466,"ctaLink":467},[423],{"data":25736,"content":25737,"nodeType":74},{},[25738,25744],{"data":25739,"content":25740,"nodeType":78},{},[25741],{"data":25742,"marks":25743,"value":435,"nodeType":82},{},[],{"data":25745,"content":25746,"nodeType":87},{},[25747],{"data":25748,"marks":25749,"value":442,"nodeType":82},{},[],{"metadata":25751,"sys":25754,"fields":25759},{"tags":25752,"concepts":25753},[],[],{"space":25755,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25757,"publishedVersion":62,"revision":44,"locale":29},{"sys":25756},{"type":12,"linkType":13,"id":14},{"sys":25758},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25760},{"url":458,"details":25761,"fileName":464,"contentType":465},{"size":460,"image":25762},{"width":462,"height":463},{"sys":25764,"fields":25767},{"id":25765,"createdAt":25766},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":25768,"slug":25769,"articleIntro":25768,"category":25770},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[25771],{"metadata":25772,"sys":25775,"fields":25782},{"tags":25773,"concepts":25774},[],[],{"space":25776,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25778,"publishedVersion":414,"revision":62,"contentType":25780,"locale":29},{"sys":25777},{"type":12,"linkType":13,"id":14},{"sys":25779},{"id":21,"type":12,"linkType":22},{"sys":25781},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25783,"metaTitle":424,"metaDescription":425,"mainTitle":25784,"subtitle":443,"heroImage":25799,"ctaButton":466,"ctaLink":467},[423],{"data":25785,"content":25786,"nodeType":74},{},[25787,25793],{"data":25788,"content":25789,"nodeType":78},{},[25790],{"data":25791,"marks":25792,"value":435,"nodeType":82},{},[],{"data":25794,"content":25795,"nodeType":87},{},[25796],{"data":25797,"marks":25798,"value":442,"nodeType":82},{},[],{"metadata":25800,"sys":25803,"fields":25808},{"tags":25801,"concepts":25802},[],[],{"space":25804,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25806,"publishedVersion":62,"revision":44,"locale":29},{"sys":25805},{"type":12,"linkType":13,"id":14},{"sys":25807},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25809},{"url":458,"details":25810,"fileName":464,"contentType":465},{"size":460,"image":25811},{"width":462,"height":463},{"sys":25813,"fields":25816},{"id":25814,"createdAt":25815},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":25817,"slug":25818,"articleIntro":-1,"category":25819},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[25820],{"metadata":25821,"sys":25824,"fields":25831},{"tags":25822,"concepts":25823},[],[],{"space":25825,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25827,"publishedVersion":414,"revision":62,"contentType":25829,"locale":29},{"sys":25826},{"type":12,"linkType":13,"id":14},{"sys":25828},{"id":21,"type":12,"linkType":22},{"sys":25830},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25832,"metaTitle":424,"metaDescription":425,"mainTitle":25833,"subtitle":443,"heroImage":25848,"ctaButton":466,"ctaLink":467},[423],{"data":25834,"content":25835,"nodeType":74},{},[25836,25842],{"data":25837,"content":25838,"nodeType":78},{},[25839],{"data":25840,"marks":25841,"value":435,"nodeType":82},{},[],{"data":25843,"content":25844,"nodeType":87},{},[25845],{"data":25846,"marks":25847,"value":442,"nodeType":82},{},[],{"metadata":25849,"sys":25852,"fields":25857},{"tags":25850,"concepts":25851},[],[],{"space":25853,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25855,"publishedVersion":62,"revision":44,"locale":29},{"sys":25854},{"type":12,"linkType":13,"id":14},{"sys":25856},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25858},{"url":458,"details":25859,"fileName":464,"contentType":465},{"size":460,"image":25860},{"width":462,"height":463},{"sys":25862,"fields":25865},{"id":25863,"createdAt":25864},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":25866,"slug":25867,"articleIntro":25866,"category":25868},"274 - Prêts","compte-274-prets",[25869],{"metadata":25870,"sys":25873,"fields":25880},{"tags":25871,"concepts":25872},[],[],{"space":25874,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25876,"publishedVersion":414,"revision":62,"contentType":25878,"locale":29},{"sys":25875},{"type":12,"linkType":13,"id":14},{"sys":25877},{"id":21,"type":12,"linkType":22},{"sys":25879},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25881,"metaTitle":424,"metaDescription":425,"mainTitle":25882,"subtitle":443,"heroImage":25897,"ctaButton":466,"ctaLink":467},[423],{"data":25883,"content":25884,"nodeType":74},{},[25885,25891],{"data":25886,"content":25887,"nodeType":78},{},[25888],{"data":25889,"marks":25890,"value":435,"nodeType":82},{},[],{"data":25892,"content":25893,"nodeType":87},{},[25894],{"data":25895,"marks":25896,"value":442,"nodeType":82},{},[],{"metadata":25898,"sys":25901,"fields":25906},{"tags":25899,"concepts":25900},[],[],{"space":25902,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25904,"publishedVersion":62,"revision":44,"locale":29},{"sys":25903},{"type":12,"linkType":13,"id":14},{"sys":25905},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25907},{"url":458,"details":25908,"fileName":464,"contentType":465},{"size":460,"image":25909},{"width":462,"height":463},{"sys":25911,"fields":25914},{"id":25912,"createdAt":25913},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":25915,"slug":25916,"articleIntro":25915,"category":25917},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[25918],{"metadata":25919,"sys":25922,"fields":25929},{"tags":25920,"concepts":25921},[],[],{"space":25923,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25925,"publishedVersion":414,"revision":62,"contentType":25927,"locale":29},{"sys":25924},{"type":12,"linkType":13,"id":14},{"sys":25926},{"id":21,"type":12,"linkType":22},{"sys":25928},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25930,"metaTitle":424,"metaDescription":425,"mainTitle":25931,"subtitle":443,"heroImage":25946,"ctaButton":466,"ctaLink":467},[423],{"data":25932,"content":25933,"nodeType":74},{},[25934,25940],{"data":25935,"content":25936,"nodeType":78},{},[25937],{"data":25938,"marks":25939,"value":435,"nodeType":82},{},[],{"data":25941,"content":25942,"nodeType":87},{},[25943],{"data":25944,"marks":25945,"value":442,"nodeType":82},{},[],{"metadata":25947,"sys":25950,"fields":25955},{"tags":25948,"concepts":25949},[],[],{"space":25951,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":25953,"publishedVersion":62,"revision":44,"locale":29},{"sys":25952},{"type":12,"linkType":13,"id":14},{"sys":25954},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":25956},{"url":458,"details":25957,"fileName":464,"contentType":465},{"size":460,"image":25958},{"width":462,"height":463},{"sys":25960,"fields":25963},{"id":25961,"createdAt":25962},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":25964,"slug":25965,"articleIntro":25964,"category":25966},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[25967],{"metadata":25968,"sys":25971,"fields":25978},{"tags":25969,"concepts":25970},[],[],{"space":25972,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":25974,"publishedVersion":414,"revision":62,"contentType":25976,"locale":29},{"sys":25973},{"type":12,"linkType":13,"id":14},{"sys":25975},{"id":21,"type":12,"linkType":22},{"sys":25977},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":25979,"metaTitle":424,"metaDescription":425,"mainTitle":25980,"subtitle":443,"heroImage":25995,"ctaButton":466,"ctaLink":467},[423],{"data":25981,"content":25982,"nodeType":74},{},[25983,25989],{"data":25984,"content":25985,"nodeType":78},{},[25986],{"data":25987,"marks":25988,"value":435,"nodeType":82},{},[],{"data":25990,"content":25991,"nodeType":87},{},[25992],{"data":25993,"marks":25994,"value":442,"nodeType":82},{},[],{"metadata":25996,"sys":25999,"fields":26004},{"tags":25997,"concepts":25998},[],[],{"space":26000,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26002,"publishedVersion":62,"revision":44,"locale":29},{"sys":26001},{"type":12,"linkType":13,"id":14},{"sys":26003},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26005},{"url":458,"details":26006,"fileName":464,"contentType":465},{"size":460,"image":26007},{"width":462,"height":463},{"sys":26009,"fields":26012},{"id":26010,"createdAt":26011},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":26013,"slug":26014,"articleIntro":-1,"category":26015},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[26016],{"metadata":26017,"sys":26020,"fields":26027},{"tags":26018,"concepts":26019},[],[],{"space":26021,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26023,"publishedVersion":414,"revision":62,"contentType":26025,"locale":29},{"sys":26022},{"type":12,"linkType":13,"id":14},{"sys":26024},{"id":21,"type":12,"linkType":22},{"sys":26026},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26028,"metaTitle":424,"metaDescription":425,"mainTitle":26029,"subtitle":443,"heroImage":26044,"ctaButton":466,"ctaLink":467},[423],{"data":26030,"content":26031,"nodeType":74},{},[26032,26038],{"data":26033,"content":26034,"nodeType":78},{},[26035],{"data":26036,"marks":26037,"value":435,"nodeType":82},{},[],{"data":26039,"content":26040,"nodeType":87},{},[26041],{"data":26042,"marks":26043,"value":442,"nodeType":82},{},[],{"metadata":26045,"sys":26048,"fields":26053},{"tags":26046,"concepts":26047},[],[],{"space":26049,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26051,"publishedVersion":62,"revision":44,"locale":29},{"sys":26050},{"type":12,"linkType":13,"id":14},{"sys":26052},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26054},{"url":458,"details":26055,"fileName":464,"contentType":465},{"size":460,"image":26056},{"width":462,"height":463},{"sys":26058,"fields":26061},{"id":26059,"createdAt":26060},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":26062,"slug":26063,"articleIntro":-1,"category":26064},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[26065],{"metadata":26066,"sys":26069,"fields":26076},{"tags":26067,"concepts":26068},[],[],{"space":26070,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26072,"publishedVersion":414,"revision":62,"contentType":26074,"locale":29},{"sys":26071},{"type":12,"linkType":13,"id":14},{"sys":26073},{"id":21,"type":12,"linkType":22},{"sys":26075},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26077,"metaTitle":424,"metaDescription":425,"mainTitle":26078,"subtitle":443,"heroImage":26093,"ctaButton":466,"ctaLink":467},[423],{"data":26079,"content":26080,"nodeType":74},{},[26081,26087],{"data":26082,"content":26083,"nodeType":78},{},[26084],{"data":26085,"marks":26086,"value":435,"nodeType":82},{},[],{"data":26088,"content":26089,"nodeType":87},{},[26090],{"data":26091,"marks":26092,"value":442,"nodeType":82},{},[],{"metadata":26094,"sys":26097,"fields":26102},{"tags":26095,"concepts":26096},[],[],{"space":26098,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26100,"publishedVersion":62,"revision":44,"locale":29},{"sys":26099},{"type":12,"linkType":13,"id":14},{"sys":26101},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26103},{"url":458,"details":26104,"fileName":464,"contentType":465},{"size":460,"image":26105},{"width":462,"height":463},{"sys":26107,"fields":26110},{"id":26108,"createdAt":26109},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26111,"slug":26112,"articleIntro":26111,"category":26113},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26114],{"metadata":26115,"sys":26118,"fields":26125},{"tags":26116,"concepts":26117},[],[],{"space":26119,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26121,"publishedVersion":414,"revision":62,"contentType":26123,"locale":29},{"sys":26120},{"type":12,"linkType":13,"id":14},{"sys":26122},{"id":21,"type":12,"linkType":22},{"sys":26124},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26126,"metaTitle":424,"metaDescription":425,"mainTitle":26127,"subtitle":443,"heroImage":26142,"ctaButton":466,"ctaLink":467},[423],{"data":26128,"content":26129,"nodeType":74},{},[26130,26136],{"data":26131,"content":26132,"nodeType":78},{},[26133],{"data":26134,"marks":26135,"value":435,"nodeType":82},{},[],{"data":26137,"content":26138,"nodeType":87},{},[26139],{"data":26140,"marks":26141,"value":442,"nodeType":82},{},[],{"metadata":26143,"sys":26146,"fields":26151},{"tags":26144,"concepts":26145},[],[],{"space":26147,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26149,"publishedVersion":62,"revision":44,"locale":29},{"sys":26148},{"type":12,"linkType":13,"id":14},{"sys":26150},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26152},{"url":458,"details":26153,"fileName":464,"contentType":465},{"size":460,"image":26154},{"width":462,"height":463},{"sys":26156,"fields":26159},{"id":26157,"createdAt":26158},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":26160,"slug":26161,"articleIntro":26160,"category":26162},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[26163],{"metadata":26164,"sys":26167,"fields":26174},{"tags":26165,"concepts":26166},[],[],{"space":26168,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26170,"publishedVersion":414,"revision":62,"contentType":26172,"locale":29},{"sys":26169},{"type":12,"linkType":13,"id":14},{"sys":26171},{"id":21,"type":12,"linkType":22},{"sys":26173},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26175,"metaTitle":424,"metaDescription":425,"mainTitle":26176,"subtitle":443,"heroImage":26191,"ctaButton":466,"ctaLink":467},[423],{"data":26177,"content":26178,"nodeType":74},{},[26179,26185],{"data":26180,"content":26181,"nodeType":78},{},[26182],{"data":26183,"marks":26184,"value":435,"nodeType":82},{},[],{"data":26186,"content":26187,"nodeType":87},{},[26188],{"data":26189,"marks":26190,"value":442,"nodeType":82},{},[],{"metadata":26192,"sys":26195,"fields":26200},{"tags":26193,"concepts":26194},[],[],{"space":26196,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26198,"publishedVersion":62,"revision":44,"locale":29},{"sys":26197},{"type":12,"linkType":13,"id":14},{"sys":26199},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26201},{"url":458,"details":26202,"fileName":464,"contentType":465},{"size":460,"image":26203},{"width":462,"height":463},{"sys":26205,"fields":26208},{"id":26206,"createdAt":26207},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":26209,"slug":26210,"articleIntro":26211,"category":26212},"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.",[26213],{"metadata":26214,"sys":26217,"fields":26224},{"tags":26215,"concepts":26216},[],[],{"space":26218,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26220,"publishedVersion":414,"revision":62,"contentType":26222,"locale":29},{"sys":26219},{"type":12,"linkType":13,"id":14},{"sys":26221},{"id":21,"type":12,"linkType":22},{"sys":26223},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26225,"metaTitle":424,"metaDescription":425,"mainTitle":26226,"subtitle":443,"heroImage":26241,"ctaButton":466,"ctaLink":467},[423],{"data":26227,"content":26228,"nodeType":74},{},[26229,26235],{"data":26230,"content":26231,"nodeType":78},{},[26232],{"data":26233,"marks":26234,"value":435,"nodeType":82},{},[],{"data":26236,"content":26237,"nodeType":87},{},[26238],{"data":26239,"marks":26240,"value":442,"nodeType":82},{},[],{"metadata":26242,"sys":26245,"fields":26250},{"tags":26243,"concepts":26244},[],[],{"space":26246,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26248,"publishedVersion":62,"revision":44,"locale":29},{"sys":26247},{"type":12,"linkType":13,"id":14},{"sys":26249},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26251},{"url":458,"details":26252,"fileName":464,"contentType":465},{"size":460,"image":26253},{"width":462,"height":463},{"sys":26255,"fields":26258},{"id":26256,"createdAt":26257},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":26259,"slug":26260,"articleIntro":26259,"category":26261},"Compte 101 - Capital","compte-101-capital",[26262],{"metadata":26263,"sys":26266,"fields":26273},{"tags":26264,"concepts":26265},[],[],{"space":26267,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26269,"publishedVersion":414,"revision":62,"contentType":26271,"locale":29},{"sys":26268},{"type":12,"linkType":13,"id":14},{"sys":26270},{"id":21,"type":12,"linkType":22},{"sys":26272},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26274,"metaTitle":424,"metaDescription":425,"mainTitle":26275,"subtitle":443,"heroImage":26290,"ctaButton":466,"ctaLink":467},[423],{"data":26276,"content":26277,"nodeType":74},{},[26278,26284],{"data":26279,"content":26280,"nodeType":78},{},[26281],{"data":26282,"marks":26283,"value":435,"nodeType":82},{},[],{"data":26285,"content":26286,"nodeType":87},{},[26287],{"data":26288,"marks":26289,"value":442,"nodeType":82},{},[],{"metadata":26291,"sys":26294,"fields":26299},{"tags":26292,"concepts":26293},[],[],{"space":26295,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26297,"publishedVersion":62,"revision":44,"locale":29},{"sys":26296},{"type":12,"linkType":13,"id":14},{"sys":26298},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26300},{"url":458,"details":26301,"fileName":464,"contentType":465},{"size":460,"image":26302},{"width":462,"height":463},{"sys":26304,"fields":26307},{"id":26305,"createdAt":26306},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":26308,"slug":26309,"articleIntro":26308,"category":26310},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[26311],{"metadata":26312,"sys":26315,"fields":26322},{"tags":26313,"concepts":26314},[],[],{"space":26316,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26318,"publishedVersion":414,"revision":62,"contentType":26320,"locale":29},{"sys":26317},{"type":12,"linkType":13,"id":14},{"sys":26319},{"id":21,"type":12,"linkType":22},{"sys":26321},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26323,"metaTitle":424,"metaDescription":425,"mainTitle":26324,"subtitle":443,"heroImage":26339,"ctaButton":466,"ctaLink":467},[423],{"data":26325,"content":26326,"nodeType":74},{},[26327,26333],{"data":26328,"content":26329,"nodeType":78},{},[26330],{"data":26331,"marks":26332,"value":435,"nodeType":82},{},[],{"data":26334,"content":26335,"nodeType":87},{},[26336],{"data":26337,"marks":26338,"value":442,"nodeType":82},{},[],{"metadata":26340,"sys":26343,"fields":26348},{"tags":26341,"concepts":26342},[],[],{"space":26344,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26346,"publishedVersion":62,"revision":44,"locale":29},{"sys":26345},{"type":12,"linkType":13,"id":14},{"sys":26347},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26349},{"url":458,"details":26350,"fileName":464,"contentType":465},{"size":460,"image":26351},{"width":462,"height":463},{"sys":26353,"fields":26356},{"id":26354,"createdAt":26355},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":26357,"slug":26358,"articleIntro":26357,"category":26359},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[26360],{"metadata":26361,"sys":26364,"fields":26371},{"tags":26362,"concepts":26363},[],[],{"space":26365,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26367,"publishedVersion":414,"revision":62,"contentType":26369,"locale":29},{"sys":26366},{"type":12,"linkType":13,"id":14},{"sys":26368},{"id":21,"type":12,"linkType":22},{"sys":26370},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26372,"metaTitle":424,"metaDescription":425,"mainTitle":26373,"subtitle":443,"heroImage":26388,"ctaButton":466,"ctaLink":467},[423],{"data":26374,"content":26375,"nodeType":74},{},[26376,26382],{"data":26377,"content":26378,"nodeType":78},{},[26379],{"data":26380,"marks":26381,"value":435,"nodeType":82},{},[],{"data":26383,"content":26384,"nodeType":87},{},[26385],{"data":26386,"marks":26387,"value":442,"nodeType":82},{},[],{"metadata":26389,"sys":26392,"fields":26397},{"tags":26390,"concepts":26391},[],[],{"space":26393,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26395,"publishedVersion":62,"revision":44,"locale":29},{"sys":26394},{"type":12,"linkType":13,"id":14},{"sys":26396},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26398},{"url":458,"details":26399,"fileName":464,"contentType":465},{"size":460,"image":26400},{"width":462,"height":463},{"sys":26402,"fields":26405},{"id":26403,"createdAt":26404},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":26406,"slug":26407,"articleIntro":26406,"category":26408},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[26409],{"metadata":26410,"sys":26413,"fields":26420},{"tags":26411,"concepts":26412},[],[],{"space":26414,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26416,"publishedVersion":414,"revision":62,"contentType":26418,"locale":29},{"sys":26415},{"type":12,"linkType":13,"id":14},{"sys":26417},{"id":21,"type":12,"linkType":22},{"sys":26419},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26421,"metaTitle":424,"metaDescription":425,"mainTitle":26422,"subtitle":443,"heroImage":26437,"ctaButton":466,"ctaLink":467},[423],{"data":26423,"content":26424,"nodeType":74},{},[26425,26431],{"data":26426,"content":26427,"nodeType":78},{},[26428],{"data":26429,"marks":26430,"value":435,"nodeType":82},{},[],{"data":26432,"content":26433,"nodeType":87},{},[26434],{"data":26435,"marks":26436,"value":442,"nodeType":82},{},[],{"metadata":26438,"sys":26441,"fields":26446},{"tags":26439,"concepts":26440},[],[],{"space":26442,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26444,"publishedVersion":62,"revision":44,"locale":29},{"sys":26443},{"type":12,"linkType":13,"id":14},{"sys":26445},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26447},{"url":458,"details":26448,"fileName":464,"contentType":465},{"size":460,"image":26449},{"width":462,"height":463},{"sys":26451,"fields":26454},{"id":26452,"createdAt":26453},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":26455,"slug":26456,"articleIntro":26455,"category":26457},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[26458],{"metadata":26459,"sys":26462,"fields":26469},{"tags":26460,"concepts":26461},[],[],{"space":26463,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26465,"publishedVersion":414,"revision":62,"contentType":26467,"locale":29},{"sys":26464},{"type":12,"linkType":13,"id":14},{"sys":26466},{"id":21,"type":12,"linkType":22},{"sys":26468},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26470,"metaTitle":424,"metaDescription":425,"mainTitle":26471,"subtitle":443,"heroImage":26486,"ctaButton":466,"ctaLink":467},[423],{"data":26472,"content":26473,"nodeType":74},{},[26474,26480],{"data":26475,"content":26476,"nodeType":78},{},[26477],{"data":26478,"marks":26479,"value":435,"nodeType":82},{},[],{"data":26481,"content":26482,"nodeType":87},{},[26483],{"data":26484,"marks":26485,"value":442,"nodeType":82},{},[],{"metadata":26487,"sys":26490,"fields":26495},{"tags":26488,"concepts":26489},[],[],{"space":26491,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26493,"publishedVersion":62,"revision":44,"locale":29},{"sys":26492},{"type":12,"linkType":13,"id":14},{"sys":26494},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26496},{"url":458,"details":26497,"fileName":464,"contentType":465},{"size":460,"image":26498},{"width":462,"height":463},{"sys":26500,"fields":26503},{"id":26501,"createdAt":26502},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":26504,"slug":26505,"articleIntro":26504,"category":26506},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[26507],{"metadata":26508,"sys":26511,"fields":26518},{"tags":26509,"concepts":26510},[],[],{"space":26512,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26514,"publishedVersion":414,"revision":62,"contentType":26516,"locale":29},{"sys":26513},{"type":12,"linkType":13,"id":14},{"sys":26515},{"id":21,"type":12,"linkType":22},{"sys":26517},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26519,"metaTitle":424,"metaDescription":425,"mainTitle":26520,"subtitle":443,"heroImage":26535,"ctaButton":466,"ctaLink":467},[423],{"data":26521,"content":26522,"nodeType":74},{},[26523,26529],{"data":26524,"content":26525,"nodeType":78},{},[26526],{"data":26527,"marks":26528,"value":435,"nodeType":82},{},[],{"data":26530,"content":26531,"nodeType":87},{},[26532],{"data":26533,"marks":26534,"value":442,"nodeType":82},{},[],{"metadata":26536,"sys":26539,"fields":26544},{"tags":26537,"concepts":26538},[],[],{"space":26540,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26542,"publishedVersion":62,"revision":44,"locale":29},{"sys":26541},{"type":12,"linkType":13,"id":14},{"sys":26543},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26545},{"url":458,"details":26546,"fileName":464,"contentType":465},{"size":460,"image":26547},{"width":462,"height":463},{"sys":26549,"fields":26552},{"id":26550,"createdAt":26551},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":26553,"slug":26554,"articleIntro":26553,"category":26555},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[26556],{"metadata":26557,"sys":26560,"fields":26567},{"tags":26558,"concepts":26559},[],[],{"space":26561,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26563,"publishedVersion":414,"revision":62,"contentType":26565,"locale":29},{"sys":26562},{"type":12,"linkType":13,"id":14},{"sys":26564},{"id":21,"type":12,"linkType":22},{"sys":26566},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26568,"metaTitle":424,"metaDescription":425,"mainTitle":26569,"subtitle":443,"heroImage":26584,"ctaButton":466,"ctaLink":467},[423],{"data":26570,"content":26571,"nodeType":74},{},[26572,26578],{"data":26573,"content":26574,"nodeType":78},{},[26575],{"data":26576,"marks":26577,"value":435,"nodeType":82},{},[],{"data":26579,"content":26580,"nodeType":87},{},[26581],{"data":26582,"marks":26583,"value":442,"nodeType":82},{},[],{"metadata":26585,"sys":26588,"fields":26593},{"tags":26586,"concepts":26587},[],[],{"space":26589,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26591,"publishedVersion":62,"revision":44,"locale":29},{"sys":26590},{"type":12,"linkType":13,"id":14},{"sys":26592},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26594},{"url":458,"details":26595,"fileName":464,"contentType":465},{"size":460,"image":26596},{"width":462,"height":463},{"sys":26598,"fields":26601},{"id":26599,"createdAt":26600},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":26602,"slug":26603,"articleIntro":26602,"category":26604},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[26605],{"metadata":26606,"sys":26609,"fields":26616},{"tags":26607,"concepts":26608},[],[],{"space":26610,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26612,"publishedVersion":414,"revision":62,"contentType":26614,"locale":29},{"sys":26611},{"type":12,"linkType":13,"id":14},{"sys":26613},{"id":21,"type":12,"linkType":22},{"sys":26615},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26617,"metaTitle":424,"metaDescription":425,"mainTitle":26618,"subtitle":443,"heroImage":26633,"ctaButton":466,"ctaLink":467},[423],{"data":26619,"content":26620,"nodeType":74},{},[26621,26627],{"data":26622,"content":26623,"nodeType":78},{},[26624],{"data":26625,"marks":26626,"value":435,"nodeType":82},{},[],{"data":26628,"content":26629,"nodeType":87},{},[26630],{"data":26631,"marks":26632,"value":442,"nodeType":82},{},[],{"metadata":26634,"sys":26637,"fields":26642},{"tags":26635,"concepts":26636},[],[],{"space":26638,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26640,"publishedVersion":62,"revision":44,"locale":29},{"sys":26639},{"type":12,"linkType":13,"id":14},{"sys":26641},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26643},{"url":458,"details":26644,"fileName":464,"contentType":465},{"size":460,"image":26645},{"width":462,"height":463},{"sys":26647,"fields":26650},{"id":26648,"createdAt":26649},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26651,"slug":26652,"articleIntro":26651,"category":26653},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26654],{"metadata":26655,"sys":26658,"fields":26665},{"tags":26656,"concepts":26657},[],[],{"space":26659,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26661,"publishedVersion":414,"revision":62,"contentType":26663,"locale":29},{"sys":26660},{"type":12,"linkType":13,"id":14},{"sys":26662},{"id":21,"type":12,"linkType":22},{"sys":26664},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26666,"metaTitle":424,"metaDescription":425,"mainTitle":26667,"subtitle":443,"heroImage":26682,"ctaButton":466,"ctaLink":467},[423],{"data":26668,"content":26669,"nodeType":74},{},[26670,26676],{"data":26671,"content":26672,"nodeType":78},{},[26673],{"data":26674,"marks":26675,"value":435,"nodeType":82},{},[],{"data":26677,"content":26678,"nodeType":87},{},[26679],{"data":26680,"marks":26681,"value":442,"nodeType":82},{},[],{"metadata":26683,"sys":26686,"fields":26691},{"tags":26684,"concepts":26685},[],[],{"space":26687,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26689,"publishedVersion":62,"revision":44,"locale":29},{"sys":26688},{"type":12,"linkType":13,"id":14},{"sys":26690},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26692},{"url":458,"details":26693,"fileName":464,"contentType":465},{"size":460,"image":26694},{"width":462,"height":463},{"sys":26696,"fields":26699},{"id":26697,"createdAt":26698},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":26700,"slug":26701,"articleIntro":-1,"category":26702},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[26703],{"metadata":26704,"sys":26707,"fields":26714},{"tags":26705,"concepts":26706},[],[],{"space":26708,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26710,"publishedVersion":414,"revision":62,"contentType":26712,"locale":29},{"sys":26709},{"type":12,"linkType":13,"id":14},{"sys":26711},{"id":21,"type":12,"linkType":22},{"sys":26713},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26715,"metaTitle":424,"metaDescription":425,"mainTitle":26716,"subtitle":443,"heroImage":26731,"ctaButton":466,"ctaLink":467},[423],{"data":26717,"content":26718,"nodeType":74},{},[26719,26725],{"data":26720,"content":26721,"nodeType":78},{},[26722],{"data":26723,"marks":26724,"value":435,"nodeType":82},{},[],{"data":26726,"content":26727,"nodeType":87},{},[26728],{"data":26729,"marks":26730,"value":442,"nodeType":82},{},[],{"metadata":26732,"sys":26735,"fields":26740},{"tags":26733,"concepts":26734},[],[],{"space":26736,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26738,"publishedVersion":62,"revision":44,"locale":29},{"sys":26737},{"type":12,"linkType":13,"id":14},{"sys":26739},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26741},{"url":458,"details":26742,"fileName":464,"contentType":465},{"size":460,"image":26743},{"width":462,"height":463},{"sys":26745,"fields":26748},{"id":26746,"createdAt":26747},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":26749,"slug":26750,"articleIntro":26749,"category":26751},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[26752],{"metadata":26753,"sys":26756,"fields":26763},{"tags":26754,"concepts":26755},[],[],{"space":26757,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26759,"publishedVersion":414,"revision":62,"contentType":26761,"locale":29},{"sys":26758},{"type":12,"linkType":13,"id":14},{"sys":26760},{"id":21,"type":12,"linkType":22},{"sys":26762},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26764,"metaTitle":424,"metaDescription":425,"mainTitle":26765,"subtitle":443,"heroImage":26780,"ctaButton":466,"ctaLink":467},[423],{"data":26766,"content":26767,"nodeType":74},{},[26768,26774],{"data":26769,"content":26770,"nodeType":78},{},[26771],{"data":26772,"marks":26773,"value":435,"nodeType":82},{},[],{"data":26775,"content":26776,"nodeType":87},{},[26777],{"data":26778,"marks":26779,"value":442,"nodeType":82},{},[],{"metadata":26781,"sys":26784,"fields":26789},{"tags":26782,"concepts":26783},[],[],{"space":26785,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26787,"publishedVersion":62,"revision":44,"locale":29},{"sys":26786},{"type":12,"linkType":13,"id":14},{"sys":26788},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26790},{"url":458,"details":26791,"fileName":464,"contentType":465},{"size":460,"image":26792},{"width":462,"height":463},{"sys":26794,"fields":26797},{"id":26795,"createdAt":26796},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":26798,"slug":26799,"articleIntro":26798,"category":26800},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[26801],{"metadata":26802,"sys":26805,"fields":26812},{"tags":26803,"concepts":26804},[],[],{"space":26806,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26808,"publishedVersion":414,"revision":62,"contentType":26810,"locale":29},{"sys":26807},{"type":12,"linkType":13,"id":14},{"sys":26809},{"id":21,"type":12,"linkType":22},{"sys":26811},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26813,"metaTitle":424,"metaDescription":425,"mainTitle":26814,"subtitle":443,"heroImage":26829,"ctaButton":466,"ctaLink":467},[423],{"data":26815,"content":26816,"nodeType":74},{},[26817,26823],{"data":26818,"content":26819,"nodeType":78},{},[26820],{"data":26821,"marks":26822,"value":435,"nodeType":82},{},[],{"data":26824,"content":26825,"nodeType":87},{},[26826],{"data":26827,"marks":26828,"value":442,"nodeType":82},{},[],{"metadata":26830,"sys":26833,"fields":26838},{"tags":26831,"concepts":26832},[],[],{"space":26834,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26836,"publishedVersion":62,"revision":44,"locale":29},{"sys":26835},{"type":12,"linkType":13,"id":14},{"sys":26837},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26839},{"url":458,"details":26840,"fileName":464,"contentType":465},{"size":460,"image":26841},{"width":462,"height":463},{"sys":26843,"fields":26846},{"id":26844,"createdAt":26845},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":26847,"slug":26848,"articleIntro":26847,"category":26849},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[26850],{"metadata":26851,"sys":26854,"fields":26861},{"tags":26852,"concepts":26853},[],[],{"space":26855,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26857,"publishedVersion":414,"revision":62,"contentType":26859,"locale":29},{"sys":26856},{"type":12,"linkType":13,"id":14},{"sys":26858},{"id":21,"type":12,"linkType":22},{"sys":26860},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26862,"metaTitle":424,"metaDescription":425,"mainTitle":26863,"subtitle":443,"heroImage":26878,"ctaButton":466,"ctaLink":467},[423],{"data":26864,"content":26865,"nodeType":74},{},[26866,26872],{"data":26867,"content":26868,"nodeType":78},{},[26869],{"data":26870,"marks":26871,"value":435,"nodeType":82},{},[],{"data":26873,"content":26874,"nodeType":87},{},[26875],{"data":26876,"marks":26877,"value":442,"nodeType":82},{},[],{"metadata":26879,"sys":26882,"fields":26887},{"tags":26880,"concepts":26881},[],[],{"space":26883,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26885,"publishedVersion":62,"revision":44,"locale":29},{"sys":26884},{"type":12,"linkType":13,"id":14},{"sys":26886},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26888},{"url":458,"details":26889,"fileName":464,"contentType":465},{"size":460,"image":26890},{"width":462,"height":463},{"sys":26892,"fields":26895},{"id":26893,"createdAt":26894},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":26896,"slug":26897,"articleIntro":26896,"category":26898},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[26899],{"metadata":26900,"sys":26903,"fields":26910},{"tags":26901,"concepts":26902},[],[],{"space":26904,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26906,"publishedVersion":414,"revision":62,"contentType":26908,"locale":29},{"sys":26905},{"type":12,"linkType":13,"id":14},{"sys":26907},{"id":21,"type":12,"linkType":22},{"sys":26909},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26911,"metaTitle":424,"metaDescription":425,"mainTitle":26912,"subtitle":443,"heroImage":26927,"ctaButton":466,"ctaLink":467},[423],{"data":26913,"content":26914,"nodeType":74},{},[26915,26921],{"data":26916,"content":26917,"nodeType":78},{},[26918],{"data":26919,"marks":26920,"value":435,"nodeType":82},{},[],{"data":26922,"content":26923,"nodeType":87},{},[26924],{"data":26925,"marks":26926,"value":442,"nodeType":82},{},[],{"metadata":26928,"sys":26931,"fields":26936},{"tags":26929,"concepts":26930},[],[],{"space":26932,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26934,"publishedVersion":62,"revision":44,"locale":29},{"sys":26933},{"type":12,"linkType":13,"id":14},{"sys":26935},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26937},{"url":458,"details":26938,"fileName":464,"contentType":465},{"size":460,"image":26939},{"width":462,"height":463},{"sys":26941,"fields":26944},{"id":26942,"createdAt":26943},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":26945,"slug":26946,"articleIntro":-1,"category":26947},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[26948],{"metadata":26949,"sys":26952,"fields":26959},{"tags":26950,"concepts":26951},[],[],{"space":26953,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":26955,"publishedVersion":414,"revision":62,"contentType":26957,"locale":29},{"sys":26954},{"type":12,"linkType":13,"id":14},{"sys":26956},{"id":21,"type":12,"linkType":22},{"sys":26958},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":26960,"metaTitle":424,"metaDescription":425,"mainTitle":26961,"subtitle":443,"heroImage":26976,"ctaButton":466,"ctaLink":467},[423],{"data":26962,"content":26963,"nodeType":74},{},[26964,26970],{"data":26965,"content":26966,"nodeType":78},{},[26967],{"data":26968,"marks":26969,"value":435,"nodeType":82},{},[],{"data":26971,"content":26972,"nodeType":87},{},[26973],{"data":26974,"marks":26975,"value":442,"nodeType":82},{},[],{"metadata":26977,"sys":26980,"fields":26985},{"tags":26978,"concepts":26979},[],[],{"space":26981,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":26983,"publishedVersion":62,"revision":44,"locale":29},{"sys":26982},{"type":12,"linkType":13,"id":14},{"sys":26984},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":26986},{"url":458,"details":26987,"fileName":464,"contentType":465},{"size":460,"image":26988},{"width":462,"height":463},{"sys":26990,"fields":26993},{"id":26991,"createdAt":26992},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":26994,"slug":26995,"articleIntro":26994,"category":26996},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[26997],{"metadata":26998,"sys":27001,"fields":27008},{"tags":26999,"concepts":27000},[],[],{"space":27002,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27004,"publishedVersion":414,"revision":62,"contentType":27006,"locale":29},{"sys":27003},{"type":12,"linkType":13,"id":14},{"sys":27005},{"id":21,"type":12,"linkType":22},{"sys":27007},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27009,"metaTitle":424,"metaDescription":425,"mainTitle":27010,"subtitle":443,"heroImage":27025,"ctaButton":466,"ctaLink":467},[423],{"data":27011,"content":27012,"nodeType":74},{},[27013,27019],{"data":27014,"content":27015,"nodeType":78},{},[27016],{"data":27017,"marks":27018,"value":435,"nodeType":82},{},[],{"data":27020,"content":27021,"nodeType":87},{},[27022],{"data":27023,"marks":27024,"value":442,"nodeType":82},{},[],{"metadata":27026,"sys":27029,"fields":27034},{"tags":27027,"concepts":27028},[],[],{"space":27030,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27032,"publishedVersion":62,"revision":44,"locale":29},{"sys":27031},{"type":12,"linkType":13,"id":14},{"sys":27033},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27035},{"url":458,"details":27036,"fileName":464,"contentType":465},{"size":460,"image":27037},{"width":462,"height":463},{"sys":27039,"fields":27041},{"id":27040,"createdAt":962},"7GH5W3gIeo0kaxv4wDjiev",{"title":27042,"slug":27043,"articleIntro":27042,"category":27044},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[27045],{"metadata":27046,"sys":27049,"fields":27056},{"tags":27047,"concepts":27048},[],[],{"space":27050,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27052,"publishedVersion":414,"revision":62,"contentType":27054,"locale":29},{"sys":27051},{"type":12,"linkType":13,"id":14},{"sys":27053},{"id":21,"type":12,"linkType":22},{"sys":27055},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27057,"metaTitle":424,"metaDescription":425,"mainTitle":27058,"subtitle":443,"heroImage":27073,"ctaButton":466,"ctaLink":467},[423],{"data":27059,"content":27060,"nodeType":74},{},[27061,27067],{"data":27062,"content":27063,"nodeType":78},{},[27064],{"data":27065,"marks":27066,"value":435,"nodeType":82},{},[],{"data":27068,"content":27069,"nodeType":87},{},[27070],{"data":27071,"marks":27072,"value":442,"nodeType":82},{},[],{"metadata":27074,"sys":27077,"fields":27082},{"tags":27075,"concepts":27076},[],[],{"space":27078,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27080,"publishedVersion":62,"revision":44,"locale":29},{"sys":27079},{"type":12,"linkType":13,"id":14},{"sys":27081},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27083},{"url":458,"details":27084,"fileName":464,"contentType":465},{"size":460,"image":27085},{"width":462,"height":463},{"sys":27087,"fields":27090},{"id":27088,"createdAt":27089},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":27091,"slug":27092,"articleIntro":27091,"category":27093},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[27094],{"metadata":27095,"sys":27098,"fields":27105},{"tags":27096,"concepts":27097},[],[],{"space":27099,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27101,"publishedVersion":414,"revision":62,"contentType":27103,"locale":29},{"sys":27100},{"type":12,"linkType":13,"id":14},{"sys":27102},{"id":21,"type":12,"linkType":22},{"sys":27104},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27106,"metaTitle":424,"metaDescription":425,"mainTitle":27107,"subtitle":443,"heroImage":27122,"ctaButton":466,"ctaLink":467},[423],{"data":27108,"content":27109,"nodeType":74},{},[27110,27116],{"data":27111,"content":27112,"nodeType":78},{},[27113],{"data":27114,"marks":27115,"value":435,"nodeType":82},{},[],{"data":27117,"content":27118,"nodeType":87},{},[27119],{"data":27120,"marks":27121,"value":442,"nodeType":82},{},[],{"metadata":27123,"sys":27126,"fields":27131},{"tags":27124,"concepts":27125},[],[],{"space":27127,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27129,"publishedVersion":62,"revision":44,"locale":29},{"sys":27128},{"type":12,"linkType":13,"id":14},{"sys":27130},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27132},{"url":458,"details":27133,"fileName":464,"contentType":465},{"size":460,"image":27134},{"width":462,"height":463},{"sys":27136,"fields":27139},{"id":27137,"createdAt":27138},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":27140,"slug":27141,"articleIntro":-1,"category":27142},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[27143],{"metadata":27144,"sys":27147,"fields":27154},{"tags":27145,"concepts":27146},[],[],{"space":27148,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27150,"publishedVersion":414,"revision":62,"contentType":27152,"locale":29},{"sys":27149},{"type":12,"linkType":13,"id":14},{"sys":27151},{"id":21,"type":12,"linkType":22},{"sys":27153},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27155,"metaTitle":424,"metaDescription":425,"mainTitle":27156,"subtitle":443,"heroImage":27171,"ctaButton":466,"ctaLink":467},[423],{"data":27157,"content":27158,"nodeType":74},{},[27159,27165],{"data":27160,"content":27161,"nodeType":78},{},[27162],{"data":27163,"marks":27164,"value":435,"nodeType":82},{},[],{"data":27166,"content":27167,"nodeType":87},{},[27168],{"data":27169,"marks":27170,"value":442,"nodeType":82},{},[],{"metadata":27172,"sys":27175,"fields":27180},{"tags":27173,"concepts":27174},[],[],{"space":27176,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27178,"publishedVersion":62,"revision":44,"locale":29},{"sys":27177},{"type":12,"linkType":13,"id":14},{"sys":27179},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27181},{"url":458,"details":27182,"fileName":464,"contentType":465},{"size":460,"image":27183},{"width":462,"height":463},{"sys":27185,"fields":27188},{"id":27186,"createdAt":27187},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":27189,"slug":27190,"articleIntro":-1,"category":27191},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[27192],{"metadata":27193,"sys":27196,"fields":27203},{"tags":27194,"concepts":27195},[],[],{"space":27197,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27199,"publishedVersion":414,"revision":62,"contentType":27201,"locale":29},{"sys":27198},{"type":12,"linkType":13,"id":14},{"sys":27200},{"id":21,"type":12,"linkType":22},{"sys":27202},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27204,"metaTitle":424,"metaDescription":425,"mainTitle":27205,"subtitle":443,"heroImage":27220,"ctaButton":466,"ctaLink":467},[423],{"data":27206,"content":27207,"nodeType":74},{},[27208,27214],{"data":27209,"content":27210,"nodeType":78},{},[27211],{"data":27212,"marks":27213,"value":435,"nodeType":82},{},[],{"data":27215,"content":27216,"nodeType":87},{},[27217],{"data":27218,"marks":27219,"value":442,"nodeType":82},{},[],{"metadata":27221,"sys":27224,"fields":27229},{"tags":27222,"concepts":27223},[],[],{"space":27225,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27227,"publishedVersion":62,"revision":44,"locale":29},{"sys":27226},{"type":12,"linkType":13,"id":14},{"sys":27228},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27230},{"url":458,"details":27231,"fileName":464,"contentType":465},{"size":460,"image":27232},{"width":462,"height":463},{"sys":27234,"fields":27237},{"id":27235,"createdAt":27236},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":27238,"slug":27239,"articleIntro":27238,"category":27240},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[27241],{"metadata":27242,"sys":27245,"fields":27252},{"tags":27243,"concepts":27244},[],[],{"space":27246,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27248,"publishedVersion":414,"revision":62,"contentType":27250,"locale":29},{"sys":27247},{"type":12,"linkType":13,"id":14},{"sys":27249},{"id":21,"type":12,"linkType":22},{"sys":27251},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27253,"metaTitle":424,"metaDescription":425,"mainTitle":27254,"subtitle":443,"heroImage":27269,"ctaButton":466,"ctaLink":467},[423],{"data":27255,"content":27256,"nodeType":74},{},[27257,27263],{"data":27258,"content":27259,"nodeType":78},{},[27260],{"data":27261,"marks":27262,"value":435,"nodeType":82},{},[],{"data":27264,"content":27265,"nodeType":87},{},[27266],{"data":27267,"marks":27268,"value":442,"nodeType":82},{},[],{"metadata":27270,"sys":27273,"fields":27278},{"tags":27271,"concepts":27272},[],[],{"space":27274,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27276,"publishedVersion":62,"revision":44,"locale":29},{"sys":27275},{"type":12,"linkType":13,"id":14},{"sys":27277},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27279},{"url":458,"details":27280,"fileName":464,"contentType":465},{"size":460,"image":27281},{"width":462,"height":463},{"sys":27283,"fields":27286},{"id":27284,"createdAt":27285},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":27287,"slug":27288,"articleIntro":27287,"category":27289},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[27290],{"metadata":27291,"sys":27294,"fields":27301},{"tags":27292,"concepts":27293},[],[],{"space":27295,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27297,"publishedVersion":414,"revision":62,"contentType":27299,"locale":29},{"sys":27296},{"type":12,"linkType":13,"id":14},{"sys":27298},{"id":21,"type":12,"linkType":22},{"sys":27300},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27302,"metaTitle":424,"metaDescription":425,"mainTitle":27303,"subtitle":443,"heroImage":27318,"ctaButton":466,"ctaLink":467},[423],{"data":27304,"content":27305,"nodeType":74},{},[27306,27312],{"data":27307,"content":27308,"nodeType":78},{},[27309],{"data":27310,"marks":27311,"value":435,"nodeType":82},{},[],{"data":27313,"content":27314,"nodeType":87},{},[27315],{"data":27316,"marks":27317,"value":442,"nodeType":82},{},[],{"metadata":27319,"sys":27322,"fields":27327},{"tags":27320,"concepts":27321},[],[],{"space":27323,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27325,"publishedVersion":62,"revision":44,"locale":29},{"sys":27324},{"type":12,"linkType":13,"id":14},{"sys":27326},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27328},{"url":458,"details":27329,"fileName":464,"contentType":465},{"size":460,"image":27330},{"width":462,"height":463},{"sys":27332,"fields":27335},{"id":27333,"createdAt":27334},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":27336,"slug":27337,"articleIntro":-1,"category":27338},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[27339],{"metadata":27340,"sys":27343,"fields":27350},{"tags":27341,"concepts":27342},[],[],{"space":27344,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27346,"publishedVersion":414,"revision":62,"contentType":27348,"locale":29},{"sys":27345},{"type":12,"linkType":13,"id":14},{"sys":27347},{"id":21,"type":12,"linkType":22},{"sys":27349},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27351,"metaTitle":424,"metaDescription":425,"mainTitle":27352,"subtitle":443,"heroImage":27367,"ctaButton":466,"ctaLink":467},[423],{"data":27353,"content":27354,"nodeType":74},{},[27355,27361],{"data":27356,"content":27357,"nodeType":78},{},[27358],{"data":27359,"marks":27360,"value":435,"nodeType":82},{},[],{"data":27362,"content":27363,"nodeType":87},{},[27364],{"data":27365,"marks":27366,"value":442,"nodeType":82},{},[],{"metadata":27368,"sys":27371,"fields":27376},{"tags":27369,"concepts":27370},[],[],{"space":27372,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27374,"publishedVersion":62,"revision":44,"locale":29},{"sys":27373},{"type":12,"linkType":13,"id":14},{"sys":27375},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27377},{"url":458,"details":27378,"fileName":464,"contentType":465},{"size":460,"image":27379},{"width":462,"height":463},{"sys":27381,"fields":27384},{"id":27382,"createdAt":27383},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":27385,"slug":27386,"articleIntro":27385,"category":27387},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[27388],{"metadata":27389,"sys":27392,"fields":27399},{"tags":27390,"concepts":27391},[],[],{"space":27393,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27395,"publishedVersion":414,"revision":62,"contentType":27397,"locale":29},{"sys":27394},{"type":12,"linkType":13,"id":14},{"sys":27396},{"id":21,"type":12,"linkType":22},{"sys":27398},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27400,"metaTitle":424,"metaDescription":425,"mainTitle":27401,"subtitle":443,"heroImage":27416,"ctaButton":466,"ctaLink":467},[423],{"data":27402,"content":27403,"nodeType":74},{},[27404,27410],{"data":27405,"content":27406,"nodeType":78},{},[27407],{"data":27408,"marks":27409,"value":435,"nodeType":82},{},[],{"data":27411,"content":27412,"nodeType":87},{},[27413],{"data":27414,"marks":27415,"value":442,"nodeType":82},{},[],{"metadata":27417,"sys":27420,"fields":27425},{"tags":27418,"concepts":27419},[],[],{"space":27421,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27423,"publishedVersion":62,"revision":44,"locale":29},{"sys":27422},{"type":12,"linkType":13,"id":14},{"sys":27424},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27426},{"url":458,"details":27427,"fileName":464,"contentType":465},{"size":460,"image":27428},{"width":462,"height":463},{"sys":27430,"fields":27433},{"id":27431,"createdAt":27432},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":27434,"slug":27435,"articleIntro":27434,"category":27436},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[27437],{"metadata":27438,"sys":27441,"fields":27448},{"tags":27439,"concepts":27440},[],[],{"space":27442,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27444,"publishedVersion":414,"revision":62,"contentType":27446,"locale":29},{"sys":27443},{"type":12,"linkType":13,"id":14},{"sys":27445},{"id":21,"type":12,"linkType":22},{"sys":27447},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27449,"metaTitle":424,"metaDescription":425,"mainTitle":27450,"subtitle":443,"heroImage":27465,"ctaButton":466,"ctaLink":467},[423],{"data":27451,"content":27452,"nodeType":74},{},[27453,27459],{"data":27454,"content":27455,"nodeType":78},{},[27456],{"data":27457,"marks":27458,"value":435,"nodeType":82},{},[],{"data":27460,"content":27461,"nodeType":87},{},[27462],{"data":27463,"marks":27464,"value":442,"nodeType":82},{},[],{"metadata":27466,"sys":27469,"fields":27474},{"tags":27467,"concepts":27468},[],[],{"space":27470,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27472,"publishedVersion":62,"revision":44,"locale":29},{"sys":27471},{"type":12,"linkType":13,"id":14},{"sys":27473},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27475},{"url":458,"details":27476,"fileName":464,"contentType":465},{"size":460,"image":27477},{"width":462,"height":463},{"sys":27479,"fields":27482},{"id":27480,"createdAt":27481},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":27483,"slug":27484,"articleIntro":27483,"category":27485},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[27486],{"metadata":27487,"sys":27490,"fields":27497},{"tags":27488,"concepts":27489},[],[],{"space":27491,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27493,"publishedVersion":414,"revision":62,"contentType":27495,"locale":29},{"sys":27492},{"type":12,"linkType":13,"id":14},{"sys":27494},{"id":21,"type":12,"linkType":22},{"sys":27496},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27498,"metaTitle":424,"metaDescription":425,"mainTitle":27499,"subtitle":443,"heroImage":27514,"ctaButton":466,"ctaLink":467},[423],{"data":27500,"content":27501,"nodeType":74},{},[27502,27508],{"data":27503,"content":27504,"nodeType":78},{},[27505],{"data":27506,"marks":27507,"value":435,"nodeType":82},{},[],{"data":27509,"content":27510,"nodeType":87},{},[27511],{"data":27512,"marks":27513,"value":442,"nodeType":82},{},[],{"metadata":27515,"sys":27518,"fields":27523},{"tags":27516,"concepts":27517},[],[],{"space":27519,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27521,"publishedVersion":62,"revision":44,"locale":29},{"sys":27520},{"type":12,"linkType":13,"id":14},{"sys":27522},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27524},{"url":458,"details":27525,"fileName":464,"contentType":465},{"size":460,"image":27526},{"width":462,"height":463},{"sys":27528,"fields":27531},{"id":27529,"createdAt":27530},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":27532,"slug":27533,"articleIntro":27532,"category":27534},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[27535],{"metadata":27536,"sys":27539,"fields":27546},{"tags":27537,"concepts":27538},[],[],{"space":27540,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27542,"publishedVersion":414,"revision":62,"contentType":27544,"locale":29},{"sys":27541},{"type":12,"linkType":13,"id":14},{"sys":27543},{"id":21,"type":12,"linkType":22},{"sys":27545},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27547,"metaTitle":424,"metaDescription":425,"mainTitle":27548,"subtitle":443,"heroImage":27563,"ctaButton":466,"ctaLink":467},[423],{"data":27549,"content":27550,"nodeType":74},{},[27551,27557],{"data":27552,"content":27553,"nodeType":78},{},[27554],{"data":27555,"marks":27556,"value":435,"nodeType":82},{},[],{"data":27558,"content":27559,"nodeType":87},{},[27560],{"data":27561,"marks":27562,"value":442,"nodeType":82},{},[],{"metadata":27564,"sys":27567,"fields":27572},{"tags":27565,"concepts":27566},[],[],{"space":27568,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27570,"publishedVersion":62,"revision":44,"locale":29},{"sys":27569},{"type":12,"linkType":13,"id":14},{"sys":27571},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27573},{"url":458,"details":27574,"fileName":464,"contentType":465},{"size":460,"image":27575},{"width":462,"height":463},{"sys":27577,"fields":27580},{"id":27578,"createdAt":27579},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":27581,"slug":27582,"articleIntro":27581,"category":27583},"Compte 502 - Actions propres","compte-502-actions-propres",[27584],{"metadata":27585,"sys":27588,"fields":27595},{"tags":27586,"concepts":27587},[],[],{"space":27589,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27591,"publishedVersion":414,"revision":62,"contentType":27593,"locale":29},{"sys":27590},{"type":12,"linkType":13,"id":14},{"sys":27592},{"id":21,"type":12,"linkType":22},{"sys":27594},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27596,"metaTitle":424,"metaDescription":425,"mainTitle":27597,"subtitle":443,"heroImage":27612,"ctaButton":466,"ctaLink":467},[423],{"data":27598,"content":27599,"nodeType":74},{},[27600,27606],{"data":27601,"content":27602,"nodeType":78},{},[27603],{"data":27604,"marks":27605,"value":435,"nodeType":82},{},[],{"data":27607,"content":27608,"nodeType":87},{},[27609],{"data":27610,"marks":27611,"value":442,"nodeType":82},{},[],{"metadata":27613,"sys":27616,"fields":27621},{"tags":27614,"concepts":27615},[],[],{"space":27617,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27619,"publishedVersion":62,"revision":44,"locale":29},{"sys":27618},{"type":12,"linkType":13,"id":14},{"sys":27620},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27622},{"url":458,"details":27623,"fileName":464,"contentType":465},{"size":460,"image":27624},{"width":462,"height":463},{"sys":27626,"fields":27629},{"id":27627,"createdAt":27628},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":27630,"slug":27631,"articleIntro":27630,"category":27632},"2961 - Titres de participation","compte-2961-titres-de-participation",[27633],{"metadata":27634,"sys":27637,"fields":27644},{"tags":27635,"concepts":27636},[],[],{"space":27638,"id":409,"type":16,"createdAt":410,"updatedAt":411,"environment":27640,"publishedVersion":414,"revision":62,"contentType":27642,"locale":29},{"sys":27639},{"type":12,"linkType":13,"id":14},{"sys":27641},{"id":21,"type":12,"linkType":22},{"sys":27643},{"type":12,"linkType":27,"id":417},{"contentfulName":419,"modelCategoryName":420,"slug":421,"contentTypeSlug":27645,"metaTitle":424,"metaDescription":425,"mainTitle":27646,"subtitle":443,"heroImage":27661,"ctaButton":466,"ctaLink":467},[423],{"data":27647,"content":27648,"nodeType":74},{},[27649,27655],{"data":27650,"content":27651,"nodeType":78},{},[27652],{"data":27653,"marks":27654,"value":435,"nodeType":82},{},[],{"data":27656,"content":27657,"nodeType":87},{},[27658],{"data":27659,"marks":27660,"value":442,"nodeType":82},{},[],{"metadata":27662,"sys":27665,"fields":27670},{"tags":27663,"concepts":27664},[],[],{"space":27666,"id":451,"type":58,"createdAt":452,"updatedAt":452,"environment":27668,"publishedVersion":62,"revision":44,"locale":29},{"sys":27667},{"type":12,"linkType":13,"id":14},{"sys":27669},{"id":21,"type":12,"linkType":22},{"title":456,"description":442,"file":27671},{"url":458,"details":27672,"fileName":464,"contentType":465},{"size":460,"image":27673},{"width":462,"height":463},1780321794588]