[{"data":1,"prerenderedAt":27624},["ShallowReactive",2],{"tip-plan-comptable-compte-4282-dettes-provisionnees-pour-conges-a-payer":3,"plan-comptable-compte-4282-dettes-provisionnees-pour-conges-a-payer-similars":418},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-4282-dettes-provisionnees-pour-conges-a-payer",{"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","354wc77J6wTVZ61Z5vjAGI","Entry","2025-04-25T13:18:42.300Z","2025-04-29T07:42:02.465Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",22,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"articleIntro":31,"author":33,"content":74,"slug":349,"faq_structured_data":350,"category":351},"Compte 4282 - Dettes provisionnées pour congés à payer","Le compte 4282 enregistre les dettes pour congés payés acquis et non pris, provisionnant l’obligation de paiement de l’entreprise à la clôture de l’exercice.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":73},"Nader Zaim",{"metadata":52,"sys":55,"fields":64},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":63,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},4,{"title":50,"description":50,"file":65},{"url":66,"details":67,"fileName":71,"contentType":72},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":68,"image":69},28106,{"width":70,"height":70},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":75,"data":76,"content":77},"document",{},[78,87,105,140,147,154,161,168,216,227,233,253,259,266,273,343],{"nodeType":79,"data":80,"content":81},"heading-2",{},[82],{"nodeType":83,"value":84,"marks":85,"data":86},"text","À quoi sert le compte 4282 en comptabilité ?",[],{},{"nodeType":88,"data":89,"content":90},"paragraph",{},[91,95,101],{"nodeType":83,"value":92,"marks":93,"data":94},"Le compte 4282 est un ",[],{},{"nodeType":83,"value":96,"marks":97,"data":100},"compte de passif",[98],{"type":99},"bold",{},{"nodeType":83,"value":102,"marks":103,"data":104}," qui permet d'enregistrer les dettes de l'entreprise relatives aux droits à congés acquis par les salariés mais non encore pris à la date de clôture de l'exercice.\n\nCe compte reflète l'obligation de l'entreprise de verser une rémunération pour des congés qui seront pris ultérieurement. Il garantit ainsi que les états financiers présentent fidèlement la situation financière de l'entreprise en prenant en compte toutes ses obligations à court terme.\n\nDeux méthodes principales sont utilisées pour calculer cette provision :",[],{},{"nodeType":106,"data":107,"content":108},"unordered-list",{},[109,125],{"nodeType":110,"data":111,"content":112},"list-item",{},[113],{"nodeType":88,"data":114,"content":115},{},[116,121],{"nodeType":83,"value":117,"marks":118,"data":120},"Méthode forfaitaire",[119],{"type":99},{},{"nodeType":83,"value":122,"marks":123,"data":124}," : application d'un pourcentage (généralement 10%) sur la masse salariale de la période concernée",[],{},{"nodeType":110,"data":126,"content":127},{},[128],{"nodeType":88,"data":129,"content":130},{},[131,136],{"nodeType":83,"value":132,"marks":133,"data":135},"Méthode du maintien de salaire",[134],{"type":99},{},{"nodeType":83,"value":137,"marks":138,"data":139}," : calcul basé sur le coût réel des congés en considérant le salaire que percevrait le salarié s'il prenait ses congés",[],{},{"nodeType":88,"data":141,"content":142},{},[143],{"nodeType":83,"value":144,"marks":145,"data":146},"Le compte 4282 fonctionne en lien avec le compte 6412 \"Congés payés\" qui enregistre la charge correspondante, ainsi qu'avec le compte 4382 \"Charges sociales sur congés à payer\" pour les charges sociales associées.",[],{},{"nodeType":88,"data":148,"content":149},{},[150],{"nodeType":83,"value":151,"marks":152,"data":153},"",[],{},{"nodeType":79,"data":155,"content":156},{},[157],{"nodeType":83,"value":158,"marks":159,"data":160},"Quand utiliser le compte 4282 ?",[],{},{"nodeType":88,"data":162,"content":163},{},[164],{"nodeType":83,"value":165,"marks":166,"data":167},"Le compte 4282 est utilisé dans les situations suivantes :",[],{},{"nodeType":106,"data":169,"content":170},{},[171,186,201],{"nodeType":110,"data":172,"content":173},{},[174],{"nodeType":88,"data":175,"content":176},{},[177,182],{"nodeType":83,"value":178,"marks":179,"data":181},"À la clôture de l'exercice",[180],{"type":99},{},{"nodeType":83,"value":183,"marks":184,"data":185}," : pour constater la dette relative aux congés payés acquis par les salariés mais non encore pris",[],{},{"nodeType":110,"data":187,"content":188},{},[189],{"nodeType":88,"data":190,"content":191},{},[192,197],{"nodeType":83,"value":193,"marks":194,"data":196},"Lors de l'établissement des états financiers",[195],{"type":99},{},{"nodeType":83,"value":198,"marks":199,"data":200}," : pour présenter une image fidèle des obligations de l'entreprise",[],{},{"nodeType":110,"data":202,"content":203},{},[204],{"nodeType":88,"data":205,"content":206},{},[207,212],{"nodeType":83,"value":208,"marks":209,"data":211},"Pour les entreprises soumises à l'obligation de provisionner les congés payés",[210],{"type":99},{},{"nodeType":83,"value":213,"marks":214,"data":215}," selon le PCG 2025\n",[],{},{"nodeType":217,"data":218,"content":219},"blockquote",{},[220],{"nodeType":88,"data":221,"content":222},{},[223],{"nodeType":83,"value":224,"marks":225,"data":226},"À noter :\nPour les entreprises du BTP ou d'autres secteurs où les congés sont gérés par une caisse externe ne doivent pas utiliser ce compte, car la charge est externalisée.",[],{},{"nodeType":88,"data":228,"content":229},{},[230],{"nodeType":83,"value":151,"marks":231,"data":232},[],{},{"nodeType":88,"data":234,"content":235},{},[236,240,249],{"nodeType":83,"value":237,"marks":238,"data":239},"Le compte 4282 est crédité en fin d'exercice par le débit du ",[],{},{"nodeType":241,"data":242,"content":244},"hyperlink",{"uri":243},"/fr/fiches-pratiques/plan-comptable/compte-6412-conges-payes",[245],{"nodeType":83,"value":246,"marks":247,"data":248},"compte 6412 \"Congés payés\"",[],{},{"nodeType":83,"value":250,"marks":251,"data":252}," pour le montant des droits acquis par les salariés. À l'ouverture de l'exercice suivant, cette écriture peut être extournée, puis les charges réelles sont enregistrées au fur et à mesure que les congés sont pris.",[],{},{"nodeType":88,"data":254,"content":255},{},[256],{"nodeType":83,"value":151,"marks":257,"data":258},[],{},{"nodeType":79,"data":260,"content":261},{},[262],{"nodeType":83,"value":263,"marks":264,"data":265},"Quels sont les impacts fiscaux du compte 4282 ?",[],{},{"nodeType":88,"data":267,"content":268},{},[269],{"nodeType":83,"value":270,"marks":271,"data":272},"Les provisions pour congés à payer ont des implications fiscales significatives :",[],{},{"nodeType":106,"data":274,"content":275},{},[276,295,314,333],{"nodeType":110,"data":277,"content":278},{},[279],{"nodeType":88,"data":280,"content":281},{},[282,286,291],{"nodeType":83,"value":283,"marks":284,"data":285},"Elles sont ",[],{},{"nodeType":83,"value":287,"marks":288,"data":290},"déductibles fiscalement",[289],{"type":99},{},{"nodeType":83,"value":292,"marks":293,"data":294}," dans la mesure où elles sont justifiées et calculées selon une base raisonnable",[],{},{"nodeType":110,"data":296,"content":297},{},[298],{"nodeType":88,"data":299,"content":300},{},[301,305,310],{"nodeType":83,"value":302,"marks":303,"data":304},"Elles doivent être ",[],{},{"nodeType":83,"value":306,"marks":307,"data":309},"strictement évaluées à la clôture de l'exercice",[308],{"type":99},{},{"nodeType":83,"value":311,"marks":312,"data":313}," et ne peuvent être constituées que pour les droits à congés effectivement acquis",[],{},{"nodeType":110,"data":315,"content":316},{},[317],{"nodeType":88,"data":318,"content":319},{},[320,324,329],{"nodeType":83,"value":321,"marks":322,"data":323},"Ces provisions ",[],{},{"nodeType":83,"value":325,"marks":326,"data":328},"réduisent le résultat imposable",[327],{"type":99},{},{"nodeType":83,"value":330,"marks":331,"data":332}," de l'entreprise, à condition qu'elles respectent les règles fiscales en vigueur",[],{},{"nodeType":110,"data":334,"content":335},{},[336],{"nodeType":88,"data":337,"content":338},{},[339],{"nodeType":83,"value":340,"marks":341,"data":342},"Le calcul doit être effectué avec précision pour éviter tout risque de redressement fiscal",[],{},{"nodeType":88,"data":344,"content":345},{},[346],{"nodeType":83,"value":151,"marks":347,"data":348},[],{},"compte-4282-dettes-provisionnees-pour-conges-a-payer",false,[352],{"metadata":353,"sys":356,"fields":368},{"tags":354,"concepts":355},[],[],{"space":357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":362,"publishedVersion":364,"revision":63,"contentType":365,"locale":29},{"sys":358},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":363},{"id":21,"type":12,"linkType":22},24,{"sys":366},{"type":12,"linkType":27,"id":367},"category",{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":372,"metaTitle":374,"metaDescription":375,"mainTitle":376,"subtitle":393,"heroImage":394,"ctaButton":416,"ctaLink":417},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[373],"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":377,"content":378,"nodeType":75},{},[379,387],{"data":380,"content":381,"nodeType":386},{},[382],{"data":383,"marks":384,"value":385,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":388,"content":389,"nodeType":88},{},[390],{"data":391,"marks":392,"value":151,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":395,"sys":398,"fields":405},{"tags":396,"concepts":397},[],[],{"space":399,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":403,"publishedVersion":63,"revision":45,"locale":29},{"sys":400},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":404},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":407},"Facturation",{"url":408,"details":409,"fileName":414,"contentType":415},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":410,"image":411},246703,{"width":412,"height":413},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[419,468,517,566,615,664,713,762,811,860,909,958,1007,1056,1105,1154,1203,1252,1301,1350,1399,1448,1497,1546,1595,1644,1694,1743,1792,1841,1890,1939,1988,2037,2086,2135,2184,2233,2282,2331,2380,2429,2479,2528,2577,2626,2675,2724,2773,2822,2871,2920,2969,3018,3067,3116,3165,3214,3263,3312,3361,3410,3459,3508,3557,3606,3655,3704,3753,3802,3851,3900,3949,3998,4047,4096,4145,4194,4243,4292,4341,4391,4440,4489,4538,4587,4636,4685,4734,4783,4832,4881,4930,4979,5028,5077,5127,5176,5225,5274,5323,5372,5421,5470,5519,5568,5617,5666,5715,5760,5809,5858,5907,5956,6005,6054,6103,6152,6201,6250,6300,6349,6398,6447,6496,6545,6594,6643,6692,6741,6790,6839,6888,6937,6986,7035,7084,7134,7183,7232,7281,7331,7380,7429,7478,7527,7576,7625,7674,7723,7772,7821,7870,7919,7969,8018,8067,8116,8165,8214,8263,8312,8361,8410,8459,8508,8557,8606,8655,8704,8753,8802,8851,8900,8949,8998,9047,9096,9145,9194,9243,9292,9341,9390,9440,9489,9538,9587,9636,9685,9734,9783,9832,9881,9930,9979,10028,10077,10126,10175,10225,10274,10323,10372,10421,10470,10519,10568,10617,10666,10716,10765,10814,10863,10912,10961,11010,11059,11108,11157,11206,11255,11304,11353,11402,11451,11500,11549,11598,11647,11696,11745,11794,11843,11892,11941,11991,12040,12089,12138,12187,12236,12285,12334,12383,12432,12481,12530,12579,12628,12677,12726,12775,12824,12873,12922,12971,13020,13069,13118,13167,13216,13265,13314,13363,13412,13461,13510,13559,13608,13657,13706,13755,13804,13853,13902,13951,14000,14049,14098,14147,14196,14245,14294,14343,14392,14441,14490,14539,14588,14637,14686,14735,14784,14833,14882,14930,14979,15028,15077,15126,15175,15224,15273,15322,15371,15420,15469,15518,15567,15616,15665,15714,15763,15812,15861,15910,15959,16008,16057,16106,16155,16204,16253,16302,16351,16400,16449,16498,16547,16596,16645,16694,16743,16791,16840,16889,16938,16987,17037,17086,17135,17184,17233,17282,17331,17380,17429,17478,17527,17576,17625,17674,17722,17771,17820,17870,17919,17968,18017,18066,18115,18164,18213,18262,18311,18360,18409,18458,18507,18556,18605,18654,18703,18752,18801,18849,18899,18948,18997,19046,19095,19144,19193,19242,19291,19340,19389,19438,19487,19536,19585,19634,19683,19732,19781,19830,19879,19928,19977,20026,20075,20124,20173,20222,20272,20321,20370,20419,20468,20517,20566,20615,20664,20713,20762,20810,20859,20908,20957,21005,21054,21103,21152,21201,21250,21299,21348,21397,21446,21495,21544,21593,21642,21691,21740,21789,21838,21887,21936,21985,22034,22083,22132,22181,22230,22279,22328,22377,22426,22475,22524,22574,22623,22673,22722,22771,22820,22869,22918,22967,23016,23065,23114,23163,23212,23261,23310,23359,23409,23458,23507,23556,23605,23654,23703,23752,23801,23850,23899,23948,23997,24046,24095,24145,24194,24243,24292,24341,24390,24439,24488,24537,24586,24635,24684,24733,24782,24831,24880,24929,24978,25027,25076,25125,25174,25223,25272,25321,25370,25419,25468,25517,25566,25615,25664,25713,25762,25811,25860,25909,25958,26007,26056,26105,26154,26203,26252,26301,26350,26399,26448,26497,26546,26595,26644,26693,26742,26791,26840,26889,26938,26987,27036,27085,27134,27183,27232,27281,27330,27379,27428,27477,27526,27575],{"sys":420,"fields":423},{"id":421,"createdAt":422},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":424,"slug":425,"articleIntro":424,"category":426},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[427],{"metadata":428,"sys":431,"fields":438},{"tags":429,"concepts":430},[],[],{"space":432,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":434,"publishedVersion":364,"revision":63,"contentType":436,"locale":29},{"sys":433},{"type":12,"linkType":13,"id":14},{"sys":435},{"id":21,"type":12,"linkType":22},{"sys":437},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":439,"metaTitle":374,"metaDescription":375,"mainTitle":440,"subtitle":393,"heroImage":455,"ctaButton":416,"ctaLink":417},[373],{"data":441,"content":442,"nodeType":75},{},[443,449],{"data":444,"content":445,"nodeType":386},{},[446],{"data":447,"marks":448,"value":385,"nodeType":83},{},[],{"data":450,"content":451,"nodeType":88},{},[452],{"data":453,"marks":454,"value":151,"nodeType":83},{},[],{"metadata":456,"sys":459,"fields":464},{"tags":457,"concepts":458},[],[],{"space":460,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":462,"publishedVersion":63,"revision":45,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},{"sys":463},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":465},{"url":408,"details":466,"fileName":414,"contentType":415},{"size":410,"image":467},{"width":412,"height":413},{"sys":469,"fields":472},{"id":470,"createdAt":471},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":473,"slug":474,"articleIntro":-1,"category":475},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[476],{"metadata":477,"sys":480,"fields":487},{"tags":478,"concepts":479},[],[],{"space":481,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":483,"publishedVersion":364,"revision":63,"contentType":485,"locale":29},{"sys":482},{"type":12,"linkType":13,"id":14},{"sys":484},{"id":21,"type":12,"linkType":22},{"sys":486},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":488,"metaTitle":374,"metaDescription":375,"mainTitle":489,"subtitle":393,"heroImage":504,"ctaButton":416,"ctaLink":417},[373],{"data":490,"content":491,"nodeType":75},{},[492,498],{"data":493,"content":494,"nodeType":386},{},[495],{"data":496,"marks":497,"value":385,"nodeType":83},{},[],{"data":499,"content":500,"nodeType":88},{},[501],{"data":502,"marks":503,"value":151,"nodeType":83},{},[],{"metadata":505,"sys":508,"fields":513},{"tags":506,"concepts":507},[],[],{"space":509,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":511,"publishedVersion":63,"revision":45,"locale":29},{"sys":510},{"type":12,"linkType":13,"id":14},{"sys":512},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":514},{"url":408,"details":515,"fileName":414,"contentType":415},{"size":410,"image":516},{"width":412,"height":413},{"sys":518,"fields":521},{"id":519,"createdAt":520},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":522,"slug":523,"articleIntro":-1,"category":524},"Compte 71 - Production stockée","compte-71-production-stockee",[525],{"metadata":526,"sys":529,"fields":536},{"tags":527,"concepts":528},[],[],{"space":530,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":532,"publishedVersion":364,"revision":63,"contentType":534,"locale":29},{"sys":531},{"type":12,"linkType":13,"id":14},{"sys":533},{"id":21,"type":12,"linkType":22},{"sys":535},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":537,"metaTitle":374,"metaDescription":375,"mainTitle":538,"subtitle":393,"heroImage":553,"ctaButton":416,"ctaLink":417},[373],{"data":539,"content":540,"nodeType":75},{},[541,547],{"data":542,"content":543,"nodeType":386},{},[544],{"data":545,"marks":546,"value":385,"nodeType":83},{},[],{"data":548,"content":549,"nodeType":88},{},[550],{"data":551,"marks":552,"value":151,"nodeType":83},{},[],{"metadata":554,"sys":557,"fields":562},{"tags":555,"concepts":556},[],[],{"space":558,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":560,"publishedVersion":63,"revision":45,"locale":29},{"sys":559},{"type":12,"linkType":13,"id":14},{"sys":561},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":563},{"url":408,"details":564,"fileName":414,"contentType":415},{"size":410,"image":565},{"width":412,"height":413},{"sys":567,"fields":570},{"id":568,"createdAt":569},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":571,"slug":572,"articleIntro":571,"category":573},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[574],{"metadata":575,"sys":578,"fields":585},{"tags":576,"concepts":577},[],[],{"space":579,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":581,"publishedVersion":364,"revision":63,"contentType":583,"locale":29},{"sys":580},{"type":12,"linkType":13,"id":14},{"sys":582},{"id":21,"type":12,"linkType":22},{"sys":584},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":586,"metaTitle":374,"metaDescription":375,"mainTitle":587,"subtitle":393,"heroImage":602,"ctaButton":416,"ctaLink":417},[373],{"data":588,"content":589,"nodeType":75},{},[590,596],{"data":591,"content":592,"nodeType":386},{},[593],{"data":594,"marks":595,"value":385,"nodeType":83},{},[],{"data":597,"content":598,"nodeType":88},{},[599],{"data":600,"marks":601,"value":151,"nodeType":83},{},[],{"metadata":603,"sys":606,"fields":611},{"tags":604,"concepts":605},[],[],{"space":607,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":609,"publishedVersion":63,"revision":45,"locale":29},{"sys":608},{"type":12,"linkType":13,"id":14},{"sys":610},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":612},{"url":408,"details":613,"fileName":414,"contentType":415},{"size":410,"image":614},{"width":412,"height":413},{"sys":616,"fields":619},{"id":617,"createdAt":618},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":620,"slug":621,"articleIntro":620,"category":622},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[623],{"metadata":624,"sys":627,"fields":634},{"tags":625,"concepts":626},[],[],{"space":628,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":630,"publishedVersion":364,"revision":63,"contentType":632,"locale":29},{"sys":629},{"type":12,"linkType":13,"id":14},{"sys":631},{"id":21,"type":12,"linkType":22},{"sys":633},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":635,"metaTitle":374,"metaDescription":375,"mainTitle":636,"subtitle":393,"heroImage":651,"ctaButton":416,"ctaLink":417},[373],{"data":637,"content":638,"nodeType":75},{},[639,645],{"data":640,"content":641,"nodeType":386},{},[642],{"data":643,"marks":644,"value":385,"nodeType":83},{},[],{"data":646,"content":647,"nodeType":88},{},[648],{"data":649,"marks":650,"value":151,"nodeType":83},{},[],{"metadata":652,"sys":655,"fields":660},{"tags":653,"concepts":654},[],[],{"space":656,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":658,"publishedVersion":63,"revision":45,"locale":29},{"sys":657},{"type":12,"linkType":13,"id":14},{"sys":659},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":661},{"url":408,"details":662,"fileName":414,"contentType":415},{"size":410,"image":663},{"width":412,"height":413},{"sys":665,"fields":668},{"id":666,"createdAt":667},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":669,"slug":670,"articleIntro":669,"category":671},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[672],{"metadata":673,"sys":676,"fields":683},{"tags":674,"concepts":675},[],[],{"space":677,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":679,"publishedVersion":364,"revision":63,"contentType":681,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"sys":682},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":684,"metaTitle":374,"metaDescription":375,"mainTitle":685,"subtitle":393,"heroImage":700,"ctaButton":416,"ctaLink":417},[373],{"data":686,"content":687,"nodeType":75},{},[688,694],{"data":689,"content":690,"nodeType":386},{},[691],{"data":692,"marks":693,"value":385,"nodeType":83},{},[],{"data":695,"content":696,"nodeType":88},{},[697],{"data":698,"marks":699,"value":151,"nodeType":83},{},[],{"metadata":701,"sys":704,"fields":709},{"tags":702,"concepts":703},[],[],{"space":705,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":707,"publishedVersion":63,"revision":45,"locale":29},{"sys":706},{"type":12,"linkType":13,"id":14},{"sys":708},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":710},{"url":408,"details":711,"fileName":414,"contentType":415},{"size":410,"image":712},{"width":412,"height":413},{"sys":714,"fields":717},{"id":715,"createdAt":716},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":718,"slug":719,"articleIntro":718,"category":720},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[721],{"metadata":722,"sys":725,"fields":732},{"tags":723,"concepts":724},[],[],{"space":726,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":728,"publishedVersion":364,"revision":63,"contentType":730,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"sys":731},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":733,"metaTitle":374,"metaDescription":375,"mainTitle":734,"subtitle":393,"heroImage":749,"ctaButton":416,"ctaLink":417},[373],{"data":735,"content":736,"nodeType":75},{},[737,743],{"data":738,"content":739,"nodeType":386},{},[740],{"data":741,"marks":742,"value":385,"nodeType":83},{},[],{"data":744,"content":745,"nodeType":88},{},[746],{"data":747,"marks":748,"value":151,"nodeType":83},{},[],{"metadata":750,"sys":753,"fields":758},{"tags":751,"concepts":752},[],[],{"space":754,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":756,"publishedVersion":63,"revision":45,"locale":29},{"sys":755},{"type":12,"linkType":13,"id":14},{"sys":757},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":759},{"url":408,"details":760,"fileName":414,"contentType":415},{"size":410,"image":761},{"width":412,"height":413},{"sys":763,"fields":766},{"id":764,"createdAt":765},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":767,"slug":768,"articleIntro":767,"category":769},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[770],{"metadata":771,"sys":774,"fields":781},{"tags":772,"concepts":773},[],[],{"space":775,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":777,"publishedVersion":364,"revision":63,"contentType":779,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"sys":780},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":782,"metaTitle":374,"metaDescription":375,"mainTitle":783,"subtitle":393,"heroImage":798,"ctaButton":416,"ctaLink":417},[373],{"data":784,"content":785,"nodeType":75},{},[786,792],{"data":787,"content":788,"nodeType":386},{},[789],{"data":790,"marks":791,"value":385,"nodeType":83},{},[],{"data":793,"content":794,"nodeType":88},{},[795],{"data":796,"marks":797,"value":151,"nodeType":83},{},[],{"metadata":799,"sys":802,"fields":807},{"tags":800,"concepts":801},[],[],{"space":803,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":805,"publishedVersion":63,"revision":45,"locale":29},{"sys":804},{"type":12,"linkType":13,"id":14},{"sys":806},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":808},{"url":408,"details":809,"fileName":414,"contentType":415},{"size":410,"image":810},{"width":412,"height":413},{"sys":812,"fields":815},{"id":813,"createdAt":814},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":816,"slug":817,"articleIntro":816,"category":818},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[819],{"metadata":820,"sys":823,"fields":830},{"tags":821,"concepts":822},[],[],{"space":824,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":826,"publishedVersion":364,"revision":63,"contentType":828,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"sys":829},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":831,"metaTitle":374,"metaDescription":375,"mainTitle":832,"subtitle":393,"heroImage":847,"ctaButton":416,"ctaLink":417},[373],{"data":833,"content":834,"nodeType":75},{},[835,841],{"data":836,"content":837,"nodeType":386},{},[838],{"data":839,"marks":840,"value":385,"nodeType":83},{},[],{"data":842,"content":843,"nodeType":88},{},[844],{"data":845,"marks":846,"value":151,"nodeType":83},{},[],{"metadata":848,"sys":851,"fields":856},{"tags":849,"concepts":850},[],[],{"space":852,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":854,"publishedVersion":63,"revision":45,"locale":29},{"sys":853},{"type":12,"linkType":13,"id":14},{"sys":855},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":857},{"url":408,"details":858,"fileName":414,"contentType":415},{"size":410,"image":859},{"width":412,"height":413},{"sys":861,"fields":864},{"id":862,"createdAt":863},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":865,"slug":866,"articleIntro":-1,"category":867},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[868],{"metadata":869,"sys":872,"fields":879},{"tags":870,"concepts":871},[],[],{"space":873,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":875,"publishedVersion":364,"revision":63,"contentType":877,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"sys":878},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":880,"metaTitle":374,"metaDescription":375,"mainTitle":881,"subtitle":393,"heroImage":896,"ctaButton":416,"ctaLink":417},[373],{"data":882,"content":883,"nodeType":75},{},[884,890],{"data":885,"content":886,"nodeType":386},{},[887],{"data":888,"marks":889,"value":385,"nodeType":83},{},[],{"data":891,"content":892,"nodeType":88},{},[893],{"data":894,"marks":895,"value":151,"nodeType":83},{},[],{"metadata":897,"sys":900,"fields":905},{"tags":898,"concepts":899},[],[],{"space":901,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":903,"publishedVersion":63,"revision":45,"locale":29},{"sys":902},{"type":12,"linkType":13,"id":14},{"sys":904},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":906},{"url":408,"details":907,"fileName":414,"contentType":415},{"size":410,"image":908},{"width":412,"height":413},{"sys":910,"fields":913},{"id":911,"createdAt":912},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":914,"slug":915,"articleIntro":914,"category":916},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[917],{"metadata":918,"sys":921,"fields":928},{"tags":919,"concepts":920},[],[],{"space":922,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":924,"publishedVersion":364,"revision":63,"contentType":926,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"sys":927},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":929,"metaTitle":374,"metaDescription":375,"mainTitle":930,"subtitle":393,"heroImage":945,"ctaButton":416,"ctaLink":417},[373],{"data":931,"content":932,"nodeType":75},{},[933,939],{"data":934,"content":935,"nodeType":386},{},[936],{"data":937,"marks":938,"value":385,"nodeType":83},{},[],{"data":940,"content":941,"nodeType":88},{},[942],{"data":943,"marks":944,"value":151,"nodeType":83},{},[],{"metadata":946,"sys":949,"fields":954},{"tags":947,"concepts":948},[],[],{"space":950,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":952,"publishedVersion":63,"revision":45,"locale":29},{"sys":951},{"type":12,"linkType":13,"id":14},{"sys":953},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":955},{"url":408,"details":956,"fileName":414,"contentType":415},{"size":410,"image":957},{"width":412,"height":413},{"sys":959,"fields":962},{"id":960,"createdAt":961},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":963,"slug":964,"articleIntro":-1,"category":965},"Compte 411 - Clients","compte-411-clients",[966],{"metadata":967,"sys":970,"fields":977},{"tags":968,"concepts":969},[],[],{"space":971,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":973,"publishedVersion":364,"revision":63,"contentType":975,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"sys":976},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":978,"metaTitle":374,"metaDescription":375,"mainTitle":979,"subtitle":393,"heroImage":994,"ctaButton":416,"ctaLink":417},[373],{"data":980,"content":981,"nodeType":75},{},[982,988],{"data":983,"content":984,"nodeType":386},{},[985],{"data":986,"marks":987,"value":385,"nodeType":83},{},[],{"data":989,"content":990,"nodeType":88},{},[991],{"data":992,"marks":993,"value":151,"nodeType":83},{},[],{"metadata":995,"sys":998,"fields":1003},{"tags":996,"concepts":997},[],[],{"space":999,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1001,"publishedVersion":63,"revision":45,"locale":29},{"sys":1000},{"type":12,"linkType":13,"id":14},{"sys":1002},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1004},{"url":408,"details":1005,"fileName":414,"contentType":415},{"size":410,"image":1006},{"width":412,"height":413},{"sys":1008,"fields":1011},{"id":1009,"createdAt":1010},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":1012,"slug":1013,"articleIntro":-1,"category":1014},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[1015],{"metadata":1016,"sys":1019,"fields":1026},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1022,"publishedVersion":364,"revision":63,"contentType":1024,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"sys":1025},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1027,"metaTitle":374,"metaDescription":375,"mainTitle":1028,"subtitle":393,"heroImage":1043,"ctaButton":416,"ctaLink":417},[373],{"data":1029,"content":1030,"nodeType":75},{},[1031,1037],{"data":1032,"content":1033,"nodeType":386},{},[1034],{"data":1035,"marks":1036,"value":385,"nodeType":83},{},[],{"data":1038,"content":1039,"nodeType":88},{},[1040],{"data":1041,"marks":1042,"value":151,"nodeType":83},{},[],{"metadata":1044,"sys":1047,"fields":1052},{"tags":1045,"concepts":1046},[],[],{"space":1048,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1050,"publishedVersion":63,"revision":45,"locale":29},{"sys":1049},{"type":12,"linkType":13,"id":14},{"sys":1051},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1053},{"url":408,"details":1054,"fileName":414,"contentType":415},{"size":410,"image":1055},{"width":412,"height":413},{"sys":1057,"fields":1060},{"id":1058,"createdAt":1059},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":1061,"slug":1062,"articleIntro":1061,"category":1063},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[1064],{"metadata":1065,"sys":1068,"fields":1075},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1071,"publishedVersion":364,"revision":63,"contentType":1073,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"sys":1074},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1076,"metaTitle":374,"metaDescription":375,"mainTitle":1077,"subtitle":393,"heroImage":1092,"ctaButton":416,"ctaLink":417},[373],{"data":1078,"content":1079,"nodeType":75},{},[1080,1086],{"data":1081,"content":1082,"nodeType":386},{},[1083],{"data":1084,"marks":1085,"value":385,"nodeType":83},{},[],{"data":1087,"content":1088,"nodeType":88},{},[1089],{"data":1090,"marks":1091,"value":151,"nodeType":83},{},[],{"metadata":1093,"sys":1096,"fields":1101},{"tags":1094,"concepts":1095},[],[],{"space":1097,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1099,"publishedVersion":63,"revision":45,"locale":29},{"sys":1098},{"type":12,"linkType":13,"id":14},{"sys":1100},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1102},{"url":408,"details":1103,"fileName":414,"contentType":415},{"size":410,"image":1104},{"width":412,"height":413},{"sys":1106,"fields":1109},{"id":1107,"createdAt":1108},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":1110,"slug":1111,"articleIntro":1110,"category":1112},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[1113],{"metadata":1114,"sys":1117,"fields":1124},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1120,"publishedVersion":364,"revision":63,"contentType":1122,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"sys":1123},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1125,"metaTitle":374,"metaDescription":375,"mainTitle":1126,"subtitle":393,"heroImage":1141,"ctaButton":416,"ctaLink":417},[373],{"data":1127,"content":1128,"nodeType":75},{},[1129,1135],{"data":1130,"content":1131,"nodeType":386},{},[1132],{"data":1133,"marks":1134,"value":385,"nodeType":83},{},[],{"data":1136,"content":1137,"nodeType":88},{},[1138],{"data":1139,"marks":1140,"value":151,"nodeType":83},{},[],{"metadata":1142,"sys":1145,"fields":1150},{"tags":1143,"concepts":1144},[],[],{"space":1146,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1148,"publishedVersion":63,"revision":45,"locale":29},{"sys":1147},{"type":12,"linkType":13,"id":14},{"sys":1149},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1151},{"url":408,"details":1152,"fileName":414,"contentType":415},{"size":410,"image":1153},{"width":412,"height":413},{"sys":1155,"fields":1158},{"id":1156,"createdAt":1157},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":1159,"slug":1160,"articleIntro":-1,"category":1161},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[1162],{"metadata":1163,"sys":1166,"fields":1173},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1169,"publishedVersion":364,"revision":63,"contentType":1171,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"sys":1172},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1174,"metaTitle":374,"metaDescription":375,"mainTitle":1175,"subtitle":393,"heroImage":1190,"ctaButton":416,"ctaLink":417},[373],{"data":1176,"content":1177,"nodeType":75},{},[1178,1184],{"data":1179,"content":1180,"nodeType":386},{},[1181],{"data":1182,"marks":1183,"value":385,"nodeType":83},{},[],{"data":1185,"content":1186,"nodeType":88},{},[1187],{"data":1188,"marks":1189,"value":151,"nodeType":83},{},[],{"metadata":1191,"sys":1194,"fields":1199},{"tags":1192,"concepts":1193},[],[],{"space":1195,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1197,"publishedVersion":63,"revision":45,"locale":29},{"sys":1196},{"type":12,"linkType":13,"id":14},{"sys":1198},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1200},{"url":408,"details":1201,"fileName":414,"contentType":415},{"size":410,"image":1202},{"width":412,"height":413},{"sys":1204,"fields":1207},{"id":1205,"createdAt":1206},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":1208,"slug":1209,"articleIntro":1208,"category":1210},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[1211],{"metadata":1212,"sys":1215,"fields":1222},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1218,"publishedVersion":364,"revision":63,"contentType":1220,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"sys":1221},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1223,"metaTitle":374,"metaDescription":375,"mainTitle":1224,"subtitle":393,"heroImage":1239,"ctaButton":416,"ctaLink":417},[373],{"data":1225,"content":1226,"nodeType":75},{},[1227,1233],{"data":1228,"content":1229,"nodeType":386},{},[1230],{"data":1231,"marks":1232,"value":385,"nodeType":83},{},[],{"data":1234,"content":1235,"nodeType":88},{},[1236],{"data":1237,"marks":1238,"value":151,"nodeType":83},{},[],{"metadata":1240,"sys":1243,"fields":1248},{"tags":1241,"concepts":1242},[],[],{"space":1244,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1246,"publishedVersion":63,"revision":45,"locale":29},{"sys":1245},{"type":12,"linkType":13,"id":14},{"sys":1247},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1249},{"url":408,"details":1250,"fileName":414,"contentType":415},{"size":410,"image":1251},{"width":412,"height":413},{"sys":1253,"fields":1256},{"id":1254,"createdAt":1255},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":1257,"slug":1258,"articleIntro":1257,"category":1259},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[1260],{"metadata":1261,"sys":1264,"fields":1271},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1267,"publishedVersion":364,"revision":63,"contentType":1269,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"sys":1270},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1272,"metaTitle":374,"metaDescription":375,"mainTitle":1273,"subtitle":393,"heroImage":1288,"ctaButton":416,"ctaLink":417},[373],{"data":1274,"content":1275,"nodeType":75},{},[1276,1282],{"data":1277,"content":1278,"nodeType":386},{},[1279],{"data":1280,"marks":1281,"value":385,"nodeType":83},{},[],{"data":1283,"content":1284,"nodeType":88},{},[1285],{"data":1286,"marks":1287,"value":151,"nodeType":83},{},[],{"metadata":1289,"sys":1292,"fields":1297},{"tags":1290,"concepts":1291},[],[],{"space":1293,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1295,"publishedVersion":63,"revision":45,"locale":29},{"sys":1294},{"type":12,"linkType":13,"id":14},{"sys":1296},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1298},{"url":408,"details":1299,"fileName":414,"contentType":415},{"size":410,"image":1300},{"width":412,"height":413},{"sys":1302,"fields":1305},{"id":1303,"createdAt":1304},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":1306,"slug":1307,"articleIntro":1306,"category":1308},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[1309],{"metadata":1310,"sys":1313,"fields":1320},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1316,"publishedVersion":364,"revision":63,"contentType":1318,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"sys":1319},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1321,"metaTitle":374,"metaDescription":375,"mainTitle":1322,"subtitle":393,"heroImage":1337,"ctaButton":416,"ctaLink":417},[373],{"data":1323,"content":1324,"nodeType":75},{},[1325,1331],{"data":1326,"content":1327,"nodeType":386},{},[1328],{"data":1329,"marks":1330,"value":385,"nodeType":83},{},[],{"data":1332,"content":1333,"nodeType":88},{},[1334],{"data":1335,"marks":1336,"value":151,"nodeType":83},{},[],{"metadata":1338,"sys":1341,"fields":1346},{"tags":1339,"concepts":1340},[],[],{"space":1342,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1344,"publishedVersion":63,"revision":45,"locale":29},{"sys":1343},{"type":12,"linkType":13,"id":14},{"sys":1345},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1347},{"url":408,"details":1348,"fileName":414,"contentType":415},{"size":410,"image":1349},{"width":412,"height":413},{"sys":1351,"fields":1354},{"id":1352,"createdAt":1353},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":1355,"slug":1356,"articleIntro":-1,"category":1357},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[1358],{"metadata":1359,"sys":1362,"fields":1369},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1365,"publishedVersion":364,"revision":63,"contentType":1367,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"sys":1368},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1370,"metaTitle":374,"metaDescription":375,"mainTitle":1371,"subtitle":393,"heroImage":1386,"ctaButton":416,"ctaLink":417},[373],{"data":1372,"content":1373,"nodeType":75},{},[1374,1380],{"data":1375,"content":1376,"nodeType":386},{},[1377],{"data":1378,"marks":1379,"value":385,"nodeType":83},{},[],{"data":1381,"content":1382,"nodeType":88},{},[1383],{"data":1384,"marks":1385,"value":151,"nodeType":83},{},[],{"metadata":1387,"sys":1390,"fields":1395},{"tags":1388,"concepts":1389},[],[],{"space":1391,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1393,"publishedVersion":63,"revision":45,"locale":29},{"sys":1392},{"type":12,"linkType":13,"id":14},{"sys":1394},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1396},{"url":408,"details":1397,"fileName":414,"contentType":415},{"size":410,"image":1398},{"width":412,"height":413},{"sys":1400,"fields":1403},{"id":1401,"createdAt":1402},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":1404,"slug":1405,"articleIntro":-1,"category":1406},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[1407],{"metadata":1408,"sys":1411,"fields":1418},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1414,"publishedVersion":364,"revision":63,"contentType":1416,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"sys":1417},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1419,"metaTitle":374,"metaDescription":375,"mainTitle":1420,"subtitle":393,"heroImage":1435,"ctaButton":416,"ctaLink":417},[373],{"data":1421,"content":1422,"nodeType":75},{},[1423,1429],{"data":1424,"content":1425,"nodeType":386},{},[1426],{"data":1427,"marks":1428,"value":385,"nodeType":83},{},[],{"data":1430,"content":1431,"nodeType":88},{},[1432],{"data":1433,"marks":1434,"value":151,"nodeType":83},{},[],{"metadata":1436,"sys":1439,"fields":1444},{"tags":1437,"concepts":1438},[],[],{"space":1440,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1442,"publishedVersion":63,"revision":45,"locale":29},{"sys":1441},{"type":12,"linkType":13,"id":14},{"sys":1443},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1445},{"url":408,"details":1446,"fileName":414,"contentType":415},{"size":410,"image":1447},{"width":412,"height":413},{"sys":1449,"fields":1452},{"id":1450,"createdAt":1451},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1453,"slug":1454,"articleIntro":-1,"category":1455},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1456],{"metadata":1457,"sys":1460,"fields":1467},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1463,"publishedVersion":364,"revision":63,"contentType":1465,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"sys":1466},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1468,"metaTitle":374,"metaDescription":375,"mainTitle":1469,"subtitle":393,"heroImage":1484,"ctaButton":416,"ctaLink":417},[373],{"data":1470,"content":1471,"nodeType":75},{},[1472,1478],{"data":1473,"content":1474,"nodeType":386},{},[1475],{"data":1476,"marks":1477,"value":385,"nodeType":83},{},[],{"data":1479,"content":1480,"nodeType":88},{},[1481],{"data":1482,"marks":1483,"value":151,"nodeType":83},{},[],{"metadata":1485,"sys":1488,"fields":1493},{"tags":1486,"concepts":1487},[],[],{"space":1489,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1491,"publishedVersion":63,"revision":45,"locale":29},{"sys":1490},{"type":12,"linkType":13,"id":14},{"sys":1492},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1494},{"url":408,"details":1495,"fileName":414,"contentType":415},{"size":410,"image":1496},{"width":412,"height":413},{"sys":1498,"fields":1501},{"id":1499,"createdAt":1500},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":1502,"slug":1503,"articleIntro":1502,"category":1504},"68174 - Créances","compte-68174-creances",[1505],{"metadata":1506,"sys":1509,"fields":1516},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1512,"publishedVersion":364,"revision":63,"contentType":1514,"locale":29},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":21,"type":12,"linkType":22},{"sys":1515},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1517,"metaTitle":374,"metaDescription":375,"mainTitle":1518,"subtitle":393,"heroImage":1533,"ctaButton":416,"ctaLink":417},[373],{"data":1519,"content":1520,"nodeType":75},{},[1521,1527],{"data":1522,"content":1523,"nodeType":386},{},[1524],{"data":1525,"marks":1526,"value":385,"nodeType":83},{},[],{"data":1528,"content":1529,"nodeType":88},{},[1530],{"data":1531,"marks":1532,"value":151,"nodeType":83},{},[],{"metadata":1534,"sys":1537,"fields":1542},{"tags":1535,"concepts":1536},[],[],{"space":1538,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1540,"publishedVersion":63,"revision":45,"locale":29},{"sys":1539},{"type":12,"linkType":13,"id":14},{"sys":1541},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1543},{"url":408,"details":1544,"fileName":414,"contentType":415},{"size":410,"image":1545},{"width":412,"height":413},{"sys":1547,"fields":1550},{"id":1548,"createdAt":1549},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":1551,"slug":1552,"articleIntro":-1,"category":1553},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[1554],{"metadata":1555,"sys":1558,"fields":1565},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1561,"publishedVersion":364,"revision":63,"contentType":1563,"locale":29},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":21,"type":12,"linkType":22},{"sys":1564},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1566,"metaTitle":374,"metaDescription":375,"mainTitle":1567,"subtitle":393,"heroImage":1582,"ctaButton":416,"ctaLink":417},[373],{"data":1568,"content":1569,"nodeType":75},{},[1570,1576],{"data":1571,"content":1572,"nodeType":386},{},[1573],{"data":1574,"marks":1575,"value":385,"nodeType":83},{},[],{"data":1577,"content":1578,"nodeType":88},{},[1579],{"data":1580,"marks":1581,"value":151,"nodeType":83},{},[],{"metadata":1583,"sys":1586,"fields":1591},{"tags":1584,"concepts":1585},[],[],{"space":1587,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1589,"publishedVersion":63,"revision":45,"locale":29},{"sys":1588},{"type":12,"linkType":13,"id":14},{"sys":1590},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1592},{"url":408,"details":1593,"fileName":414,"contentType":415},{"size":410,"image":1594},{"width":412,"height":413},{"sys":1596,"fields":1599},{"id":1597,"createdAt":1598},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":1600,"slug":1601,"articleIntro":1600,"category":1602},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[1603],{"metadata":1604,"sys":1607,"fields":1614},{"tags":1605,"concepts":1606},[],[],{"space":1608,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1610,"publishedVersion":364,"revision":63,"contentType":1612,"locale":29},{"sys":1609},{"type":12,"linkType":13,"id":14},{"sys":1611},{"id":21,"type":12,"linkType":22},{"sys":1613},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1615,"metaTitle":374,"metaDescription":375,"mainTitle":1616,"subtitle":393,"heroImage":1631,"ctaButton":416,"ctaLink":417},[373],{"data":1617,"content":1618,"nodeType":75},{},[1619,1625],{"data":1620,"content":1621,"nodeType":386},{},[1622],{"data":1623,"marks":1624,"value":385,"nodeType":83},{},[],{"data":1626,"content":1627,"nodeType":88},{},[1628],{"data":1629,"marks":1630,"value":151,"nodeType":83},{},[],{"metadata":1632,"sys":1635,"fields":1640},{"tags":1633,"concepts":1634},[],[],{"space":1636,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1638,"publishedVersion":63,"revision":45,"locale":29},{"sys":1637},{"type":12,"linkType":13,"id":14},{"sys":1639},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1641},{"url":408,"details":1642,"fileName":414,"contentType":415},{"size":410,"image":1643},{"width":412,"height":413},{"sys":1645,"fields":1648},{"id":1646,"createdAt":1647},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":1649,"slug":1650,"articleIntro":1651,"category":1652},"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",[1653],{"metadata":1654,"sys":1657,"fields":1664},{"tags":1655,"concepts":1656},[],[],{"space":1658,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1660,"publishedVersion":364,"revision":63,"contentType":1662,"locale":29},{"sys":1659},{"type":12,"linkType":13,"id":14},{"sys":1661},{"id":21,"type":12,"linkType":22},{"sys":1663},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1665,"metaTitle":374,"metaDescription":375,"mainTitle":1666,"subtitle":393,"heroImage":1681,"ctaButton":416,"ctaLink":417},[373],{"data":1667,"content":1668,"nodeType":75},{},[1669,1675],{"data":1670,"content":1671,"nodeType":386},{},[1672],{"data":1673,"marks":1674,"value":385,"nodeType":83},{},[],{"data":1676,"content":1677,"nodeType":88},{},[1678],{"data":1679,"marks":1680,"value":151,"nodeType":83},{},[],{"metadata":1682,"sys":1685,"fields":1690},{"tags":1683,"concepts":1684},[],[],{"space":1686,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1688,"publishedVersion":63,"revision":45,"locale":29},{"sys":1687},{"type":12,"linkType":13,"id":14},{"sys":1689},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1691},{"url":408,"details":1692,"fileName":414,"contentType":415},{"size":410,"image":1693},{"width":412,"height":413},{"sys":1695,"fields":1698},{"id":1696,"createdAt":1697},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":1699,"slug":1700,"articleIntro":1699,"category":1701},"Compte 6156 - Maintenance","compte-6156-maintenance",[1702],{"metadata":1703,"sys":1706,"fields":1713},{"tags":1704,"concepts":1705},[],[],{"space":1707,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1709,"publishedVersion":364,"revision":63,"contentType":1711,"locale":29},{"sys":1708},{"type":12,"linkType":13,"id":14},{"sys":1710},{"id":21,"type":12,"linkType":22},{"sys":1712},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1714,"metaTitle":374,"metaDescription":375,"mainTitle":1715,"subtitle":393,"heroImage":1730,"ctaButton":416,"ctaLink":417},[373],{"data":1716,"content":1717,"nodeType":75},{},[1718,1724],{"data":1719,"content":1720,"nodeType":386},{},[1721],{"data":1722,"marks":1723,"value":385,"nodeType":83},{},[],{"data":1725,"content":1726,"nodeType":88},{},[1727],{"data":1728,"marks":1729,"value":151,"nodeType":83},{},[],{"metadata":1731,"sys":1734,"fields":1739},{"tags":1732,"concepts":1733},[],[],{"space":1735,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1737,"publishedVersion":63,"revision":45,"locale":29},{"sys":1736},{"type":12,"linkType":13,"id":14},{"sys":1738},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1740},{"url":408,"details":1741,"fileName":414,"contentType":415},{"size":410,"image":1742},{"width":412,"height":413},{"sys":1744,"fields":1747},{"id":1745,"createdAt":1746},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":1748,"slug":1749,"articleIntro":-1,"category":1750},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[1751],{"metadata":1752,"sys":1755,"fields":1762},{"tags":1753,"concepts":1754},[],[],{"space":1756,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1758,"publishedVersion":364,"revision":63,"contentType":1760,"locale":29},{"sys":1757},{"type":12,"linkType":13,"id":14},{"sys":1759},{"id":21,"type":12,"linkType":22},{"sys":1761},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1763,"metaTitle":374,"metaDescription":375,"mainTitle":1764,"subtitle":393,"heroImage":1779,"ctaButton":416,"ctaLink":417},[373],{"data":1765,"content":1766,"nodeType":75},{},[1767,1773],{"data":1768,"content":1769,"nodeType":386},{},[1770],{"data":1771,"marks":1772,"value":385,"nodeType":83},{},[],{"data":1774,"content":1775,"nodeType":88},{},[1776],{"data":1777,"marks":1778,"value":151,"nodeType":83},{},[],{"metadata":1780,"sys":1783,"fields":1788},{"tags":1781,"concepts":1782},[],[],{"space":1784,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1786,"publishedVersion":63,"revision":45,"locale":29},{"sys":1785},{"type":12,"linkType":13,"id":14},{"sys":1787},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1789},{"url":408,"details":1790,"fileName":414,"contentType":415},{"size":410,"image":1791},{"width":412,"height":413},{"sys":1793,"fields":1796},{"id":1794,"createdAt":1795},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":1797,"slug":1798,"articleIntro":1797,"category":1799},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[1800],{"metadata":1801,"sys":1804,"fields":1811},{"tags":1802,"concepts":1803},[],[],{"space":1805,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1807,"publishedVersion":364,"revision":63,"contentType":1809,"locale":29},{"sys":1806},{"type":12,"linkType":13,"id":14},{"sys":1808},{"id":21,"type":12,"linkType":22},{"sys":1810},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1812,"metaTitle":374,"metaDescription":375,"mainTitle":1813,"subtitle":393,"heroImage":1828,"ctaButton":416,"ctaLink":417},[373],{"data":1814,"content":1815,"nodeType":75},{},[1816,1822],{"data":1817,"content":1818,"nodeType":386},{},[1819],{"data":1820,"marks":1821,"value":385,"nodeType":83},{},[],{"data":1823,"content":1824,"nodeType":88},{},[1825],{"data":1826,"marks":1827,"value":151,"nodeType":83},{},[],{"metadata":1829,"sys":1832,"fields":1837},{"tags":1830,"concepts":1831},[],[],{"space":1833,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1835,"publishedVersion":63,"revision":45,"locale":29},{"sys":1834},{"type":12,"linkType":13,"id":14},{"sys":1836},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1838},{"url":408,"details":1839,"fileName":414,"contentType":415},{"size":410,"image":1840},{"width":412,"height":413},{"sys":1842,"fields":1845},{"id":1843,"createdAt":1844},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":1846,"slug":1847,"articleIntro":1846,"category":1848},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[1849],{"metadata":1850,"sys":1853,"fields":1860},{"tags":1851,"concepts":1852},[],[],{"space":1854,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1856,"publishedVersion":364,"revision":63,"contentType":1858,"locale":29},{"sys":1855},{"type":12,"linkType":13,"id":14},{"sys":1857},{"id":21,"type":12,"linkType":22},{"sys":1859},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1861,"metaTitle":374,"metaDescription":375,"mainTitle":1862,"subtitle":393,"heroImage":1877,"ctaButton":416,"ctaLink":417},[373],{"data":1863,"content":1864,"nodeType":75},{},[1865,1871],{"data":1866,"content":1867,"nodeType":386},{},[1868],{"data":1869,"marks":1870,"value":385,"nodeType":83},{},[],{"data":1872,"content":1873,"nodeType":88},{},[1874],{"data":1875,"marks":1876,"value":151,"nodeType":83},{},[],{"metadata":1878,"sys":1881,"fields":1886},{"tags":1879,"concepts":1880},[],[],{"space":1882,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1884,"publishedVersion":63,"revision":45,"locale":29},{"sys":1883},{"type":12,"linkType":13,"id":14},{"sys":1885},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1887},{"url":408,"details":1888,"fileName":414,"contentType":415},{"size":410,"image":1889},{"width":412,"height":413},{"sys":1891,"fields":1894},{"id":1892,"createdAt":1893},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":1895,"slug":1896,"articleIntro":1895,"category":1897},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[1898],{"metadata":1899,"sys":1902,"fields":1909},{"tags":1900,"concepts":1901},[],[],{"space":1903,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1905,"publishedVersion":364,"revision":63,"contentType":1907,"locale":29},{"sys":1904},{"type":12,"linkType":13,"id":14},{"sys":1906},{"id":21,"type":12,"linkType":22},{"sys":1908},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1910,"metaTitle":374,"metaDescription":375,"mainTitle":1911,"subtitle":393,"heroImage":1926,"ctaButton":416,"ctaLink":417},[373],{"data":1912,"content":1913,"nodeType":75},{},[1914,1920],{"data":1915,"content":1916,"nodeType":386},{},[1917],{"data":1918,"marks":1919,"value":385,"nodeType":83},{},[],{"data":1921,"content":1922,"nodeType":88},{},[1923],{"data":1924,"marks":1925,"value":151,"nodeType":83},{},[],{"metadata":1927,"sys":1930,"fields":1935},{"tags":1928,"concepts":1929},[],[],{"space":1931,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1933,"publishedVersion":63,"revision":45,"locale":29},{"sys":1932},{"type":12,"linkType":13,"id":14},{"sys":1934},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1936},{"url":408,"details":1937,"fileName":414,"contentType":415},{"size":410,"image":1938},{"width":412,"height":413},{"sys":1940,"fields":1943},{"id":1941,"createdAt":1942},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":1944,"slug":1945,"articleIntro":-1,"category":1946},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[1947],{"metadata":1948,"sys":1951,"fields":1958},{"tags":1949,"concepts":1950},[],[],{"space":1952,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1954,"publishedVersion":364,"revision":63,"contentType":1956,"locale":29},{"sys":1953},{"type":12,"linkType":13,"id":14},{"sys":1955},{"id":21,"type":12,"linkType":22},{"sys":1957},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1959,"metaTitle":374,"metaDescription":375,"mainTitle":1960,"subtitle":393,"heroImage":1975,"ctaButton":416,"ctaLink":417},[373],{"data":1961,"content":1962,"nodeType":75},{},[1963,1969],{"data":1964,"content":1965,"nodeType":386},{},[1966],{"data":1967,"marks":1968,"value":385,"nodeType":83},{},[],{"data":1970,"content":1971,"nodeType":88},{},[1972],{"data":1973,"marks":1974,"value":151,"nodeType":83},{},[],{"metadata":1976,"sys":1979,"fields":1984},{"tags":1977,"concepts":1978},[],[],{"space":1980,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":1982,"publishedVersion":63,"revision":45,"locale":29},{"sys":1981},{"type":12,"linkType":13,"id":14},{"sys":1983},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":1985},{"url":408,"details":1986,"fileName":414,"contentType":415},{"size":410,"image":1987},{"width":412,"height":413},{"sys":1989,"fields":1992},{"id":1990,"createdAt":1991},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1993,"slug":1994,"articleIntro":1993,"category":1995},"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",[1996],{"metadata":1997,"sys":2000,"fields":2007},{"tags":1998,"concepts":1999},[],[],{"space":2001,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2003,"publishedVersion":364,"revision":63,"contentType":2005,"locale":29},{"sys":2002},{"type":12,"linkType":13,"id":14},{"sys":2004},{"id":21,"type":12,"linkType":22},{"sys":2006},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2008,"metaTitle":374,"metaDescription":375,"mainTitle":2009,"subtitle":393,"heroImage":2024,"ctaButton":416,"ctaLink":417},[373],{"data":2010,"content":2011,"nodeType":75},{},[2012,2018],{"data":2013,"content":2014,"nodeType":386},{},[2015],{"data":2016,"marks":2017,"value":385,"nodeType":83},{},[],{"data":2019,"content":2020,"nodeType":88},{},[2021],{"data":2022,"marks":2023,"value":151,"nodeType":83},{},[],{"metadata":2025,"sys":2028,"fields":2033},{"tags":2026,"concepts":2027},[],[],{"space":2029,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2031,"publishedVersion":63,"revision":45,"locale":29},{"sys":2030},{"type":12,"linkType":13,"id":14},{"sys":2032},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2034},{"url":408,"details":2035,"fileName":414,"contentType":415},{"size":410,"image":2036},{"width":412,"height":413},{"sys":2038,"fields":2041},{"id":2039,"createdAt":2040},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":2042,"slug":2043,"articleIntro":2042,"category":2044},"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",[2045],{"metadata":2046,"sys":2049,"fields":2056},{"tags":2047,"concepts":2048},[],[],{"space":2050,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2052,"publishedVersion":364,"revision":63,"contentType":2054,"locale":29},{"sys":2051},{"type":12,"linkType":13,"id":14},{"sys":2053},{"id":21,"type":12,"linkType":22},{"sys":2055},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2057,"metaTitle":374,"metaDescription":375,"mainTitle":2058,"subtitle":393,"heroImage":2073,"ctaButton":416,"ctaLink":417},[373],{"data":2059,"content":2060,"nodeType":75},{},[2061,2067],{"data":2062,"content":2063,"nodeType":386},{},[2064],{"data":2065,"marks":2066,"value":385,"nodeType":83},{},[],{"data":2068,"content":2069,"nodeType":88},{},[2070],{"data":2071,"marks":2072,"value":151,"nodeType":83},{},[],{"metadata":2074,"sys":2077,"fields":2082},{"tags":2075,"concepts":2076},[],[],{"space":2078,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2080,"publishedVersion":63,"revision":45,"locale":29},{"sys":2079},{"type":12,"linkType":13,"id":14},{"sys":2081},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2083},{"url":408,"details":2084,"fileName":414,"contentType":415},{"size":410,"image":2085},{"width":412,"height":413},{"sys":2087,"fields":2090},{"id":2088,"createdAt":2089},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":2091,"slug":2092,"articleIntro":2091,"category":2093},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[2094],{"metadata":2095,"sys":2098,"fields":2105},{"tags":2096,"concepts":2097},[],[],{"space":2099,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2101,"publishedVersion":364,"revision":63,"contentType":2103,"locale":29},{"sys":2100},{"type":12,"linkType":13,"id":14},{"sys":2102},{"id":21,"type":12,"linkType":22},{"sys":2104},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2106,"metaTitle":374,"metaDescription":375,"mainTitle":2107,"subtitle":393,"heroImage":2122,"ctaButton":416,"ctaLink":417},[373],{"data":2108,"content":2109,"nodeType":75},{},[2110,2116],{"data":2111,"content":2112,"nodeType":386},{},[2113],{"data":2114,"marks":2115,"value":385,"nodeType":83},{},[],{"data":2117,"content":2118,"nodeType":88},{},[2119],{"data":2120,"marks":2121,"value":151,"nodeType":83},{},[],{"metadata":2123,"sys":2126,"fields":2131},{"tags":2124,"concepts":2125},[],[],{"space":2127,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2129,"publishedVersion":63,"revision":45,"locale":29},{"sys":2128},{"type":12,"linkType":13,"id":14},{"sys":2130},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2132},{"url":408,"details":2133,"fileName":414,"contentType":415},{"size":410,"image":2134},{"width":412,"height":413},{"sys":2136,"fields":2139},{"id":2137,"createdAt":2138},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":2140,"slug":2141,"articleIntro":-1,"category":2142},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[2143],{"metadata":2144,"sys":2147,"fields":2154},{"tags":2145,"concepts":2146},[],[],{"space":2148,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2150,"publishedVersion":364,"revision":63,"contentType":2152,"locale":29},{"sys":2149},{"type":12,"linkType":13,"id":14},{"sys":2151},{"id":21,"type":12,"linkType":22},{"sys":2153},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2155,"metaTitle":374,"metaDescription":375,"mainTitle":2156,"subtitle":393,"heroImage":2171,"ctaButton":416,"ctaLink":417},[373],{"data":2157,"content":2158,"nodeType":75},{},[2159,2165],{"data":2160,"content":2161,"nodeType":386},{},[2162],{"data":2163,"marks":2164,"value":385,"nodeType":83},{},[],{"data":2166,"content":2167,"nodeType":88},{},[2168],{"data":2169,"marks":2170,"value":151,"nodeType":83},{},[],{"metadata":2172,"sys":2175,"fields":2180},{"tags":2173,"concepts":2174},[],[],{"space":2176,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2178,"publishedVersion":63,"revision":45,"locale":29},{"sys":2177},{"type":12,"linkType":13,"id":14},{"sys":2179},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2181},{"url":408,"details":2182,"fileName":414,"contentType":415},{"size":410,"image":2183},{"width":412,"height":413},{"sys":2185,"fields":2188},{"id":2186,"createdAt":2187},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":2189,"slug":2190,"articleIntro":2189,"category":2191},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[2192],{"metadata":2193,"sys":2196,"fields":2203},{"tags":2194,"concepts":2195},[],[],{"space":2197,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2199,"publishedVersion":364,"revision":63,"contentType":2201,"locale":29},{"sys":2198},{"type":12,"linkType":13,"id":14},{"sys":2200},{"id":21,"type":12,"linkType":22},{"sys":2202},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2204,"metaTitle":374,"metaDescription":375,"mainTitle":2205,"subtitle":393,"heroImage":2220,"ctaButton":416,"ctaLink":417},[373],{"data":2206,"content":2207,"nodeType":75},{},[2208,2214],{"data":2209,"content":2210,"nodeType":386},{},[2211],{"data":2212,"marks":2213,"value":385,"nodeType":83},{},[],{"data":2215,"content":2216,"nodeType":88},{},[2217],{"data":2218,"marks":2219,"value":151,"nodeType":83},{},[],{"metadata":2221,"sys":2224,"fields":2229},{"tags":2222,"concepts":2223},[],[],{"space":2225,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2227,"publishedVersion":63,"revision":45,"locale":29},{"sys":2226},{"type":12,"linkType":13,"id":14},{"sys":2228},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2230},{"url":408,"details":2231,"fileName":414,"contentType":415},{"size":410,"image":2232},{"width":412,"height":413},{"sys":2234,"fields":2237},{"id":2235,"createdAt":2236},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":2238,"slug":2239,"articleIntro":2238,"category":2240},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[2241],{"metadata":2242,"sys":2245,"fields":2252},{"tags":2243,"concepts":2244},[],[],{"space":2246,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2248,"publishedVersion":364,"revision":63,"contentType":2250,"locale":29},{"sys":2247},{"type":12,"linkType":13,"id":14},{"sys":2249},{"id":21,"type":12,"linkType":22},{"sys":2251},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2253,"metaTitle":374,"metaDescription":375,"mainTitle":2254,"subtitle":393,"heroImage":2269,"ctaButton":416,"ctaLink":417},[373],{"data":2255,"content":2256,"nodeType":75},{},[2257,2263],{"data":2258,"content":2259,"nodeType":386},{},[2260],{"data":2261,"marks":2262,"value":385,"nodeType":83},{},[],{"data":2264,"content":2265,"nodeType":88},{},[2266],{"data":2267,"marks":2268,"value":151,"nodeType":83},{},[],{"metadata":2270,"sys":2273,"fields":2278},{"tags":2271,"concepts":2272},[],[],{"space":2274,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2276,"publishedVersion":63,"revision":45,"locale":29},{"sys":2275},{"type":12,"linkType":13,"id":14},{"sys":2277},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2279},{"url":408,"details":2280,"fileName":414,"contentType":415},{"size":410,"image":2281},{"width":412,"height":413},{"sys":2283,"fields":2286},{"id":2284,"createdAt":2285},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":2287,"slug":2288,"articleIntro":-1,"category":2289},"Compte 518 - Intérêts courus","compte-518-interets-courus",[2290],{"metadata":2291,"sys":2294,"fields":2301},{"tags":2292,"concepts":2293},[],[],{"space":2295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2297,"publishedVersion":364,"revision":63,"contentType":2299,"locale":29},{"sys":2296},{"type":12,"linkType":13,"id":14},{"sys":2298},{"id":21,"type":12,"linkType":22},{"sys":2300},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2302,"metaTitle":374,"metaDescription":375,"mainTitle":2303,"subtitle":393,"heroImage":2318,"ctaButton":416,"ctaLink":417},[373],{"data":2304,"content":2305,"nodeType":75},{},[2306,2312],{"data":2307,"content":2308,"nodeType":386},{},[2309],{"data":2310,"marks":2311,"value":385,"nodeType":83},{},[],{"data":2313,"content":2314,"nodeType":88},{},[2315],{"data":2316,"marks":2317,"value":151,"nodeType":83},{},[],{"metadata":2319,"sys":2322,"fields":2327},{"tags":2320,"concepts":2321},[],[],{"space":2323,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2325,"publishedVersion":63,"revision":45,"locale":29},{"sys":2324},{"type":12,"linkType":13,"id":14},{"sys":2326},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2328},{"url":408,"details":2329,"fileName":414,"contentType":415},{"size":410,"image":2330},{"width":412,"height":413},{"sys":2332,"fields":2335},{"id":2333,"createdAt":2334},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":2336,"slug":2337,"articleIntro":2336,"category":2338},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[2339],{"metadata":2340,"sys":2343,"fields":2350},{"tags":2341,"concepts":2342},[],[],{"space":2344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2346,"publishedVersion":364,"revision":63,"contentType":2348,"locale":29},{"sys":2345},{"type":12,"linkType":13,"id":14},{"sys":2347},{"id":21,"type":12,"linkType":22},{"sys":2349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2351,"metaTitle":374,"metaDescription":375,"mainTitle":2352,"subtitle":393,"heroImage":2367,"ctaButton":416,"ctaLink":417},[373],{"data":2353,"content":2354,"nodeType":75},{},[2355,2361],{"data":2356,"content":2357,"nodeType":386},{},[2358],{"data":2359,"marks":2360,"value":385,"nodeType":83},{},[],{"data":2362,"content":2363,"nodeType":88},{},[2364],{"data":2365,"marks":2366,"value":151,"nodeType":83},{},[],{"metadata":2368,"sys":2371,"fields":2376},{"tags":2369,"concepts":2370},[],[],{"space":2372,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2374,"publishedVersion":63,"revision":45,"locale":29},{"sys":2373},{"type":12,"linkType":13,"id":14},{"sys":2375},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2377},{"url":408,"details":2378,"fileName":414,"contentType":415},{"size":410,"image":2379},{"width":412,"height":413},{"sys":2381,"fields":2384},{"id":2382,"createdAt":2383},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":2385,"slug":2386,"articleIntro":2385,"category":2387},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[2388],{"metadata":2389,"sys":2392,"fields":2399},{"tags":2390,"concepts":2391},[],[],{"space":2393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2395,"publishedVersion":364,"revision":63,"contentType":2397,"locale":29},{"sys":2394},{"type":12,"linkType":13,"id":14},{"sys":2396},{"id":21,"type":12,"linkType":22},{"sys":2398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2400,"metaTitle":374,"metaDescription":375,"mainTitle":2401,"subtitle":393,"heroImage":2416,"ctaButton":416,"ctaLink":417},[373],{"data":2402,"content":2403,"nodeType":75},{},[2404,2410],{"data":2405,"content":2406,"nodeType":386},{},[2407],{"data":2408,"marks":2409,"value":385,"nodeType":83},{},[],{"data":2411,"content":2412,"nodeType":88},{},[2413],{"data":2414,"marks":2415,"value":151,"nodeType":83},{},[],{"metadata":2417,"sys":2420,"fields":2425},{"tags":2418,"concepts":2419},[],[],{"space":2421,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2423,"publishedVersion":63,"revision":45,"locale":29},{"sys":2422},{"type":12,"linkType":13,"id":14},{"sys":2424},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2426},{"url":408,"details":2427,"fileName":414,"contentType":415},{"size":410,"image":2428},{"width":412,"height":413},{"sys":2430,"fields":2433},{"id":2431,"createdAt":2432},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":2434,"slug":2435,"articleIntro":2436,"category":2437},"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.",[2438],{"metadata":2439,"sys":2442,"fields":2449},{"tags":2440,"concepts":2441},[],[],{"space":2443,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2445,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2450,"metaTitle":374,"metaDescription":375,"mainTitle":2451,"subtitle":393,"heroImage":2466,"ctaButton":416,"ctaLink":417},[373],{"data":2452,"content":2453,"nodeType":75},{},[2454,2460],{"data":2455,"content":2456,"nodeType":386},{},[2457],{"data":2458,"marks":2459,"value":385,"nodeType":83},{},[],{"data":2461,"content":2462,"nodeType":88},{},[2463],{"data":2464,"marks":2465,"value":151,"nodeType":83},{},[],{"metadata":2467,"sys":2470,"fields":2475},{"tags":2468,"concepts":2469},[],[],{"space":2471,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2473,"publishedVersion":63,"revision":45,"locale":29},{"sys":2472},{"type":12,"linkType":13,"id":14},{"sys":2474},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2476},{"url":408,"details":2477,"fileName":414,"contentType":415},{"size":410,"image":2478},{"width":412,"height":413},{"sys":2480,"fields":2483},{"id":2481,"createdAt":2482},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":2484,"slug":2485,"articleIntro":2484,"category":2486},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[2487],{"metadata":2488,"sys":2491,"fields":2498},{"tags":2489,"concepts":2490},[],[],{"space":2492,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2494,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2499,"metaTitle":374,"metaDescription":375,"mainTitle":2500,"subtitle":393,"heroImage":2515,"ctaButton":416,"ctaLink":417},[373],{"data":2501,"content":2502,"nodeType":75},{},[2503,2509],{"data":2504,"content":2505,"nodeType":386},{},[2506],{"data":2507,"marks":2508,"value":385,"nodeType":83},{},[],{"data":2510,"content":2511,"nodeType":88},{},[2512],{"data":2513,"marks":2514,"value":151,"nodeType":83},{},[],{"metadata":2516,"sys":2519,"fields":2524},{"tags":2517,"concepts":2518},[],[],{"space":2520,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2522,"publishedVersion":63,"revision":45,"locale":29},{"sys":2521},{"type":12,"linkType":13,"id":14},{"sys":2523},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2525},{"url":408,"details":2526,"fileName":414,"contentType":415},{"size":410,"image":2527},{"width":412,"height":413},{"sys":2529,"fields":2532},{"id":2530,"createdAt":2531},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":2533,"slug":2534,"articleIntro":2533,"category":2535},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[2536],{"metadata":2537,"sys":2540,"fields":2547},{"tags":2538,"concepts":2539},[],[],{"space":2541,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2543,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2548,"metaTitle":374,"metaDescription":375,"mainTitle":2549,"subtitle":393,"heroImage":2564,"ctaButton":416,"ctaLink":417},[373],{"data":2550,"content":2551,"nodeType":75},{},[2552,2558],{"data":2553,"content":2554,"nodeType":386},{},[2555],{"data":2556,"marks":2557,"value":385,"nodeType":83},{},[],{"data":2559,"content":2560,"nodeType":88},{},[2561],{"data":2562,"marks":2563,"value":151,"nodeType":83},{},[],{"metadata":2565,"sys":2568,"fields":2573},{"tags":2566,"concepts":2567},[],[],{"space":2569,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2571,"publishedVersion":63,"revision":45,"locale":29},{"sys":2570},{"type":12,"linkType":13,"id":14},{"sys":2572},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2574},{"url":408,"details":2575,"fileName":414,"contentType":415},{"size":410,"image":2576},{"width":412,"height":413},{"sys":2578,"fields":2581},{"id":2579,"createdAt":2580},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":2582,"slug":2583,"articleIntro":2582,"category":2584},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[2585],{"metadata":2586,"sys":2589,"fields":2596},{"tags":2587,"concepts":2588},[],[],{"space":2590,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2592,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2597,"metaTitle":374,"metaDescription":375,"mainTitle":2598,"subtitle":393,"heroImage":2613,"ctaButton":416,"ctaLink":417},[373],{"data":2599,"content":2600,"nodeType":75},{},[2601,2607],{"data":2602,"content":2603,"nodeType":386},{},[2604],{"data":2605,"marks":2606,"value":385,"nodeType":83},{},[],{"data":2608,"content":2609,"nodeType":88},{},[2610],{"data":2611,"marks":2612,"value":151,"nodeType":83},{},[],{"metadata":2614,"sys":2617,"fields":2622},{"tags":2615,"concepts":2616},[],[],{"space":2618,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2620,"publishedVersion":63,"revision":45,"locale":29},{"sys":2619},{"type":12,"linkType":13,"id":14},{"sys":2621},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2623},{"url":408,"details":2624,"fileName":414,"contentType":415},{"size":410,"image":2625},{"width":412,"height":413},{"sys":2627,"fields":2630},{"id":2628,"createdAt":2629},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":2631,"slug":2632,"articleIntro":2631,"category":2633},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[2634],{"metadata":2635,"sys":2638,"fields":2645},{"tags":2636,"concepts":2637},[],[],{"space":2639,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2641,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2646,"metaTitle":374,"metaDescription":375,"mainTitle":2647,"subtitle":393,"heroImage":2662,"ctaButton":416,"ctaLink":417},[373],{"data":2648,"content":2649,"nodeType":75},{},[2650,2656],{"data":2651,"content":2652,"nodeType":386},{},[2653],{"data":2654,"marks":2655,"value":385,"nodeType":83},{},[],{"data":2657,"content":2658,"nodeType":88},{},[2659],{"data":2660,"marks":2661,"value":151,"nodeType":83},{},[],{"metadata":2663,"sys":2666,"fields":2671},{"tags":2664,"concepts":2665},[],[],{"space":2667,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2669,"publishedVersion":63,"revision":45,"locale":29},{"sys":2668},{"type":12,"linkType":13,"id":14},{"sys":2670},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2672},{"url":408,"details":2673,"fileName":414,"contentType":415},{"size":410,"image":2674},{"width":412,"height":413},{"sys":2676,"fields":2679},{"id":2677,"createdAt":2678},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":2680,"slug":2681,"articleIntro":-1,"category":2682},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[2683],{"metadata":2684,"sys":2687,"fields":2694},{"tags":2685,"concepts":2686},[],[],{"space":2688,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2690,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2695,"metaTitle":374,"metaDescription":375,"mainTitle":2696,"subtitle":393,"heroImage":2711,"ctaButton":416,"ctaLink":417},[373],{"data":2697,"content":2698,"nodeType":75},{},[2699,2705],{"data":2700,"content":2701,"nodeType":386},{},[2702],{"data":2703,"marks":2704,"value":385,"nodeType":83},{},[],{"data":2706,"content":2707,"nodeType":88},{},[2708],{"data":2709,"marks":2710,"value":151,"nodeType":83},{},[],{"metadata":2712,"sys":2715,"fields":2720},{"tags":2713,"concepts":2714},[],[],{"space":2716,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2718,"publishedVersion":63,"revision":45,"locale":29},{"sys":2717},{"type":12,"linkType":13,"id":14},{"sys":2719},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2721},{"url":408,"details":2722,"fileName":414,"contentType":415},{"size":410,"image":2723},{"width":412,"height":413},{"sys":2725,"fields":2728},{"id":2726,"createdAt":2727},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":2729,"slug":2730,"articleIntro":2729,"category":2731},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[2732],{"metadata":2733,"sys":2736,"fields":2743},{"tags":2734,"concepts":2735},[],[],{"space":2737,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2739,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2744,"metaTitle":374,"metaDescription":375,"mainTitle":2745,"subtitle":393,"heroImage":2760,"ctaButton":416,"ctaLink":417},[373],{"data":2746,"content":2747,"nodeType":75},{},[2748,2754],{"data":2749,"content":2750,"nodeType":386},{},[2751],{"data":2752,"marks":2753,"value":385,"nodeType":83},{},[],{"data":2755,"content":2756,"nodeType":88},{},[2757],{"data":2758,"marks":2759,"value":151,"nodeType":83},{},[],{"metadata":2761,"sys":2764,"fields":2769},{"tags":2762,"concepts":2763},[],[],{"space":2765,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2767,"publishedVersion":63,"revision":45,"locale":29},{"sys":2766},{"type":12,"linkType":13,"id":14},{"sys":2768},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2770},{"url":408,"details":2771,"fileName":414,"contentType":415},{"size":410,"image":2772},{"width":412,"height":413},{"sys":2774,"fields":2777},{"id":2775,"createdAt":2776},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2778,"slug":2779,"articleIntro":2778,"category":2780},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2781],{"metadata":2782,"sys":2785,"fields":2792},{"tags":2783,"concepts":2784},[],[],{"space":2786,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2788,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2793,"metaTitle":374,"metaDescription":375,"mainTitle":2794,"subtitle":393,"heroImage":2809,"ctaButton":416,"ctaLink":417},[373],{"data":2795,"content":2796,"nodeType":75},{},[2797,2803],{"data":2798,"content":2799,"nodeType":386},{},[2800],{"data":2801,"marks":2802,"value":385,"nodeType":83},{},[],{"data":2804,"content":2805,"nodeType":88},{},[2806],{"data":2807,"marks":2808,"value":151,"nodeType":83},{},[],{"metadata":2810,"sys":2813,"fields":2818},{"tags":2811,"concepts":2812},[],[],{"space":2814,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2816,"publishedVersion":63,"revision":45,"locale":29},{"sys":2815},{"type":12,"linkType":13,"id":14},{"sys":2817},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2819},{"url":408,"details":2820,"fileName":414,"contentType":415},{"size":410,"image":2821},{"width":412,"height":413},{"sys":2823,"fields":2826},{"id":2824,"createdAt":2825},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":2827,"slug":2828,"articleIntro":2827,"category":2829},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[2830],{"metadata":2831,"sys":2834,"fields":2841},{"tags":2832,"concepts":2833},[],[],{"space":2835,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2837,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2842,"metaTitle":374,"metaDescription":375,"mainTitle":2843,"subtitle":393,"heroImage":2858,"ctaButton":416,"ctaLink":417},[373],{"data":2844,"content":2845,"nodeType":75},{},[2846,2852],{"data":2847,"content":2848,"nodeType":386},{},[2849],{"data":2850,"marks":2851,"value":385,"nodeType":83},{},[],{"data":2853,"content":2854,"nodeType":88},{},[2855],{"data":2856,"marks":2857,"value":151,"nodeType":83},{},[],{"metadata":2859,"sys":2862,"fields":2867},{"tags":2860,"concepts":2861},[],[],{"space":2863,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2865,"publishedVersion":63,"revision":45,"locale":29},{"sys":2864},{"type":12,"linkType":13,"id":14},{"sys":2866},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2868},{"url":408,"details":2869,"fileName":414,"contentType":415},{"size":410,"image":2870},{"width":412,"height":413},{"sys":2872,"fields":2875},{"id":2873,"createdAt":2874},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":2876,"slug":2877,"articleIntro":-1,"category":2878},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[2879],{"metadata":2880,"sys":2883,"fields":2890},{"tags":2881,"concepts":2882},[],[],{"space":2884,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2886,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2891,"metaTitle":374,"metaDescription":375,"mainTitle":2892,"subtitle":393,"heroImage":2907,"ctaButton":416,"ctaLink":417},[373],{"data":2893,"content":2894,"nodeType":75},{},[2895,2901],{"data":2896,"content":2897,"nodeType":386},{},[2898],{"data":2899,"marks":2900,"value":385,"nodeType":83},{},[],{"data":2902,"content":2903,"nodeType":88},{},[2904],{"data":2905,"marks":2906,"value":151,"nodeType":83},{},[],{"metadata":2908,"sys":2911,"fields":2916},{"tags":2909,"concepts":2910},[],[],{"space":2912,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2914,"publishedVersion":63,"revision":45,"locale":29},{"sys":2913},{"type":12,"linkType":13,"id":14},{"sys":2915},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2917},{"url":408,"details":2918,"fileName":414,"contentType":415},{"size":410,"image":2919},{"width":412,"height":413},{"sys":2921,"fields":2924},{"id":2922,"createdAt":2923},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":2925,"slug":2926,"articleIntro":2925,"category":2927},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[2928],{"metadata":2929,"sys":2932,"fields":2939},{"tags":2930,"concepts":2931},[],[],{"space":2933,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2935,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2940,"metaTitle":374,"metaDescription":375,"mainTitle":2941,"subtitle":393,"heroImage":2956,"ctaButton":416,"ctaLink":417},[373],{"data":2942,"content":2943,"nodeType":75},{},[2944,2950],{"data":2945,"content":2946,"nodeType":386},{},[2947],{"data":2948,"marks":2949,"value":385,"nodeType":83},{},[],{"data":2951,"content":2952,"nodeType":88},{},[2953],{"data":2954,"marks":2955,"value":151,"nodeType":83},{},[],{"metadata":2957,"sys":2960,"fields":2965},{"tags":2958,"concepts":2959},[],[],{"space":2961,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":2963,"publishedVersion":63,"revision":45,"locale":29},{"sys":2962},{"type":12,"linkType":13,"id":14},{"sys":2964},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":2966},{"url":408,"details":2967,"fileName":414,"contentType":415},{"size":410,"image":2968},{"width":412,"height":413},{"sys":2970,"fields":2973},{"id":2971,"createdAt":2972},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":2974,"slug":2975,"articleIntro":2974,"category":2976},"6232 - Echantillons","compte-6232-echantillons",[2977],{"metadata":2978,"sys":2981,"fields":2988},{"tags":2979,"concepts":2980},[],[],{"space":2982,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2984,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2989,"metaTitle":374,"metaDescription":375,"mainTitle":2990,"subtitle":393,"heroImage":3005,"ctaButton":416,"ctaLink":417},[373],{"data":2991,"content":2992,"nodeType":75},{},[2993,2999],{"data":2994,"content":2995,"nodeType":386},{},[2996],{"data":2997,"marks":2998,"value":385,"nodeType":83},{},[],{"data":3000,"content":3001,"nodeType":88},{},[3002],{"data":3003,"marks":3004,"value":151,"nodeType":83},{},[],{"metadata":3006,"sys":3009,"fields":3014},{"tags":3007,"concepts":3008},[],[],{"space":3010,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3012,"publishedVersion":63,"revision":45,"locale":29},{"sys":3011},{"type":12,"linkType":13,"id":14},{"sys":3013},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3015},{"url":408,"details":3016,"fileName":414,"contentType":415},{"size":410,"image":3017},{"width":412,"height":413},{"sys":3019,"fields":3022},{"id":3020,"createdAt":3021},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":3023,"slug":3024,"articleIntro":3023,"category":3025},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[3026],{"metadata":3027,"sys":3030,"fields":3037},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3033,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3038,"metaTitle":374,"metaDescription":375,"mainTitle":3039,"subtitle":393,"heroImage":3054,"ctaButton":416,"ctaLink":417},[373],{"data":3040,"content":3041,"nodeType":75},{},[3042,3048],{"data":3043,"content":3044,"nodeType":386},{},[3045],{"data":3046,"marks":3047,"value":385,"nodeType":83},{},[],{"data":3049,"content":3050,"nodeType":88},{},[3051],{"data":3052,"marks":3053,"value":151,"nodeType":83},{},[],{"metadata":3055,"sys":3058,"fields":3063},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3061,"publishedVersion":63,"revision":45,"locale":29},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3064},{"url":408,"details":3065,"fileName":414,"contentType":415},{"size":410,"image":3066},{"width":412,"height":413},{"sys":3068,"fields":3071},{"id":3069,"createdAt":3070},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":3072,"slug":3073,"articleIntro":3072,"category":3074},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[3075],{"metadata":3076,"sys":3079,"fields":3086},{"tags":3077,"concepts":3078},[],[],{"space":3080,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3082,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3087,"metaTitle":374,"metaDescription":375,"mainTitle":3088,"subtitle":393,"heroImage":3103,"ctaButton":416,"ctaLink":417},[373],{"data":3089,"content":3090,"nodeType":75},{},[3091,3097],{"data":3092,"content":3093,"nodeType":386},{},[3094],{"data":3095,"marks":3096,"value":385,"nodeType":83},{},[],{"data":3098,"content":3099,"nodeType":88},{},[3100],{"data":3101,"marks":3102,"value":151,"nodeType":83},{},[],{"metadata":3104,"sys":3107,"fields":3112},{"tags":3105,"concepts":3106},[],[],{"space":3108,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3110,"publishedVersion":63,"revision":45,"locale":29},{"sys":3109},{"type":12,"linkType":13,"id":14},{"sys":3111},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3113},{"url":408,"details":3114,"fileName":414,"contentType":415},{"size":410,"image":3115},{"width":412,"height":413},{"sys":3117,"fields":3120},{"id":3118,"createdAt":3119},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":3121,"slug":3122,"articleIntro":3121,"category":3123},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[3124],{"metadata":3125,"sys":3128,"fields":3135},{"tags":3126,"concepts":3127},[],[],{"space":3129,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3131,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3136,"metaTitle":374,"metaDescription":375,"mainTitle":3137,"subtitle":393,"heroImage":3152,"ctaButton":416,"ctaLink":417},[373],{"data":3138,"content":3139,"nodeType":75},{},[3140,3146],{"data":3141,"content":3142,"nodeType":386},{},[3143],{"data":3144,"marks":3145,"value":385,"nodeType":83},{},[],{"data":3147,"content":3148,"nodeType":88},{},[3149],{"data":3150,"marks":3151,"value":151,"nodeType":83},{},[],{"metadata":3153,"sys":3156,"fields":3161},{"tags":3154,"concepts":3155},[],[],{"space":3157,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3159,"publishedVersion":63,"revision":45,"locale":29},{"sys":3158},{"type":12,"linkType":13,"id":14},{"sys":3160},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3162},{"url":408,"details":3163,"fileName":414,"contentType":415},{"size":410,"image":3164},{"width":412,"height":413},{"sys":3166,"fields":3169},{"id":3167,"createdAt":3168},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":3170,"slug":3171,"articleIntro":3170,"category":3172},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[3173],{"metadata":3174,"sys":3177,"fields":3184},{"tags":3175,"concepts":3176},[],[],{"space":3178,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3180,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3185,"metaTitle":374,"metaDescription":375,"mainTitle":3186,"subtitle":393,"heroImage":3201,"ctaButton":416,"ctaLink":417},[373],{"data":3187,"content":3188,"nodeType":75},{},[3189,3195],{"data":3190,"content":3191,"nodeType":386},{},[3192],{"data":3193,"marks":3194,"value":385,"nodeType":83},{},[],{"data":3196,"content":3197,"nodeType":88},{},[3198],{"data":3199,"marks":3200,"value":151,"nodeType":83},{},[],{"metadata":3202,"sys":3205,"fields":3210},{"tags":3203,"concepts":3204},[],[],{"space":3206,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3208,"publishedVersion":63,"revision":45,"locale":29},{"sys":3207},{"type":12,"linkType":13,"id":14},{"sys":3209},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3211},{"url":408,"details":3212,"fileName":414,"contentType":415},{"size":410,"image":3213},{"width":412,"height":413},{"sys":3215,"fields":3218},{"id":3216,"createdAt":3217},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":3219,"slug":3220,"articleIntro":3219,"category":3221},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[3222],{"metadata":3223,"sys":3226,"fields":3233},{"tags":3224,"concepts":3225},[],[],{"space":3227,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3229,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3234,"metaTitle":374,"metaDescription":375,"mainTitle":3235,"subtitle":393,"heroImage":3250,"ctaButton":416,"ctaLink":417},[373],{"data":3236,"content":3237,"nodeType":75},{},[3238,3244],{"data":3239,"content":3240,"nodeType":386},{},[3241],{"data":3242,"marks":3243,"value":385,"nodeType":83},{},[],{"data":3245,"content":3246,"nodeType":88},{},[3247],{"data":3248,"marks":3249,"value":151,"nodeType":83},{},[],{"metadata":3251,"sys":3254,"fields":3259},{"tags":3252,"concepts":3253},[],[],{"space":3255,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3257,"publishedVersion":63,"revision":45,"locale":29},{"sys":3256},{"type":12,"linkType":13,"id":14},{"sys":3258},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3260},{"url":408,"details":3261,"fileName":414,"contentType":415},{"size":410,"image":3262},{"width":412,"height":413},{"sys":3264,"fields":3267},{"id":3265,"createdAt":3266},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":3268,"slug":3269,"articleIntro":-1,"category":3270},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[3271],{"metadata":3272,"sys":3275,"fields":3282},{"tags":3273,"concepts":3274},[],[],{"space":3276,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3278,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3283,"metaTitle":374,"metaDescription":375,"mainTitle":3284,"subtitle":393,"heroImage":3299,"ctaButton":416,"ctaLink":417},[373],{"data":3285,"content":3286,"nodeType":75},{},[3287,3293],{"data":3288,"content":3289,"nodeType":386},{},[3290],{"data":3291,"marks":3292,"value":385,"nodeType":83},{},[],{"data":3294,"content":3295,"nodeType":88},{},[3296],{"data":3297,"marks":3298,"value":151,"nodeType":83},{},[],{"metadata":3300,"sys":3303,"fields":3308},{"tags":3301,"concepts":3302},[],[],{"space":3304,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3306,"publishedVersion":63,"revision":45,"locale":29},{"sys":3305},{"type":12,"linkType":13,"id":14},{"sys":3307},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3309},{"url":408,"details":3310,"fileName":414,"contentType":415},{"size":410,"image":3311},{"width":412,"height":413},{"sys":3313,"fields":3316},{"id":3314,"createdAt":3315},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":3317,"slug":3318,"articleIntro":-1,"category":3319},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[3320],{"metadata":3321,"sys":3324,"fields":3331},{"tags":3322,"concepts":3323},[],[],{"space":3325,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3327,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3332,"metaTitle":374,"metaDescription":375,"mainTitle":3333,"subtitle":393,"heroImage":3348,"ctaButton":416,"ctaLink":417},[373],{"data":3334,"content":3335,"nodeType":75},{},[3336,3342],{"data":3337,"content":3338,"nodeType":386},{},[3339],{"data":3340,"marks":3341,"value":385,"nodeType":83},{},[],{"data":3343,"content":3344,"nodeType":88},{},[3345],{"data":3346,"marks":3347,"value":151,"nodeType":83},{},[],{"metadata":3349,"sys":3352,"fields":3357},{"tags":3350,"concepts":3351},[],[],{"space":3353,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3355,"publishedVersion":63,"revision":45,"locale":29},{"sys":3354},{"type":12,"linkType":13,"id":14},{"sys":3356},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3358},{"url":408,"details":3359,"fileName":414,"contentType":415},{"size":410,"image":3360},{"width":412,"height":413},{"sys":3362,"fields":3365},{"id":3363,"createdAt":3364},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":3366,"slug":3367,"articleIntro":-1,"category":3368},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[3369],{"metadata":3370,"sys":3373,"fields":3380},{"tags":3371,"concepts":3372},[],[],{"space":3374,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3376,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3381,"metaTitle":374,"metaDescription":375,"mainTitle":3382,"subtitle":393,"heroImage":3397,"ctaButton":416,"ctaLink":417},[373],{"data":3383,"content":3384,"nodeType":75},{},[3385,3391],{"data":3386,"content":3387,"nodeType":386},{},[3388],{"data":3389,"marks":3390,"value":385,"nodeType":83},{},[],{"data":3392,"content":3393,"nodeType":88},{},[3394],{"data":3395,"marks":3396,"value":151,"nodeType":83},{},[],{"metadata":3398,"sys":3401,"fields":3406},{"tags":3399,"concepts":3400},[],[],{"space":3402,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3404,"publishedVersion":63,"revision":45,"locale":29},{"sys":3403},{"type":12,"linkType":13,"id":14},{"sys":3405},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3407},{"url":408,"details":3408,"fileName":414,"contentType":415},{"size":410,"image":3409},{"width":412,"height":413},{"sys":3411,"fields":3414},{"id":3412,"createdAt":3413},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":3415,"slug":3416,"articleIntro":3415,"category":3417},"4886 - Charges","compte-4886-charges",[3418],{"metadata":3419,"sys":3422,"fields":3429},{"tags":3420,"concepts":3421},[],[],{"space":3423,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3425,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3430,"metaTitle":374,"metaDescription":375,"mainTitle":3431,"subtitle":393,"heroImage":3446,"ctaButton":416,"ctaLink":417},[373],{"data":3432,"content":3433,"nodeType":75},{},[3434,3440],{"data":3435,"content":3436,"nodeType":386},{},[3437],{"data":3438,"marks":3439,"value":385,"nodeType":83},{},[],{"data":3441,"content":3442,"nodeType":88},{},[3443],{"data":3444,"marks":3445,"value":151,"nodeType":83},{},[],{"metadata":3447,"sys":3450,"fields":3455},{"tags":3448,"concepts":3449},[],[],{"space":3451,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3453,"publishedVersion":63,"revision":45,"locale":29},{"sys":3452},{"type":12,"linkType":13,"id":14},{"sys":3454},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3456},{"url":408,"details":3457,"fileName":414,"contentType":415},{"size":410,"image":3458},{"width":412,"height":413},{"sys":3460,"fields":3463},{"id":3461,"createdAt":3462},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":3464,"slug":3465,"articleIntro":3464,"category":3466},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[3467],{"metadata":3468,"sys":3471,"fields":3478},{"tags":3469,"concepts":3470},[],[],{"space":3472,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3474,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3479,"metaTitle":374,"metaDescription":375,"mainTitle":3480,"subtitle":393,"heroImage":3495,"ctaButton":416,"ctaLink":417},[373],{"data":3481,"content":3482,"nodeType":75},{},[3483,3489],{"data":3484,"content":3485,"nodeType":386},{},[3486],{"data":3487,"marks":3488,"value":385,"nodeType":83},{},[],{"data":3490,"content":3491,"nodeType":88},{},[3492],{"data":3493,"marks":3494,"value":151,"nodeType":83},{},[],{"metadata":3496,"sys":3499,"fields":3504},{"tags":3497,"concepts":3498},[],[],{"space":3500,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3502,"publishedVersion":63,"revision":45,"locale":29},{"sys":3501},{"type":12,"linkType":13,"id":14},{"sys":3503},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3505},{"url":408,"details":3506,"fileName":414,"contentType":415},{"size":410,"image":3507},{"width":412,"height":413},{"sys":3509,"fields":3512},{"id":3510,"createdAt":3511},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":3513,"slug":3514,"articleIntro":3513,"category":3515},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[3516],{"metadata":3517,"sys":3520,"fields":3527},{"tags":3518,"concepts":3519},[],[],{"space":3521,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3523,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3528,"metaTitle":374,"metaDescription":375,"mainTitle":3529,"subtitle":393,"heroImage":3544,"ctaButton":416,"ctaLink":417},[373],{"data":3530,"content":3531,"nodeType":75},{},[3532,3538],{"data":3533,"content":3534,"nodeType":386},{},[3535],{"data":3536,"marks":3537,"value":385,"nodeType":83},{},[],{"data":3539,"content":3540,"nodeType":88},{},[3541],{"data":3542,"marks":3543,"value":151,"nodeType":83},{},[],{"metadata":3545,"sys":3548,"fields":3553},{"tags":3546,"concepts":3547},[],[],{"space":3549,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3551,"publishedVersion":63,"revision":45,"locale":29},{"sys":3550},{"type":12,"linkType":13,"id":14},{"sys":3552},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3554},{"url":408,"details":3555,"fileName":414,"contentType":415},{"size":410,"image":3556},{"width":412,"height":413},{"sys":3558,"fields":3561},{"id":3559,"createdAt":3560},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":3562,"slug":3563,"articleIntro":3562,"category":3564},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[3565],{"metadata":3566,"sys":3569,"fields":3576},{"tags":3567,"concepts":3568},[],[],{"space":3570,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3572,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3577,"metaTitle":374,"metaDescription":375,"mainTitle":3578,"subtitle":393,"heroImage":3593,"ctaButton":416,"ctaLink":417},[373],{"data":3579,"content":3580,"nodeType":75},{},[3581,3587],{"data":3582,"content":3583,"nodeType":386},{},[3584],{"data":3585,"marks":3586,"value":385,"nodeType":83},{},[],{"data":3588,"content":3589,"nodeType":88},{},[3590],{"data":3591,"marks":3592,"value":151,"nodeType":83},{},[],{"metadata":3594,"sys":3597,"fields":3602},{"tags":3595,"concepts":3596},[],[],{"space":3598,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3600,"publishedVersion":63,"revision":45,"locale":29},{"sys":3599},{"type":12,"linkType":13,"id":14},{"sys":3601},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3603},{"url":408,"details":3604,"fileName":414,"contentType":415},{"size":410,"image":3605},{"width":412,"height":413},{"sys":3607,"fields":3610},{"id":3608,"createdAt":3609},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":3611,"slug":3612,"articleIntro":3611,"category":3613},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[3614],{"metadata":3615,"sys":3618,"fields":3625},{"tags":3616,"concepts":3617},[],[],{"space":3619,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3621,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3626,"metaTitle":374,"metaDescription":375,"mainTitle":3627,"subtitle":393,"heroImage":3642,"ctaButton":416,"ctaLink":417},[373],{"data":3628,"content":3629,"nodeType":75},{},[3630,3636],{"data":3631,"content":3632,"nodeType":386},{},[3633],{"data":3634,"marks":3635,"value":385,"nodeType":83},{},[],{"data":3637,"content":3638,"nodeType":88},{},[3639],{"data":3640,"marks":3641,"value":151,"nodeType":83},{},[],{"metadata":3643,"sys":3646,"fields":3651},{"tags":3644,"concepts":3645},[],[],{"space":3647,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3649,"publishedVersion":63,"revision":45,"locale":29},{"sys":3648},{"type":12,"linkType":13,"id":14},{"sys":3650},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3652},{"url":408,"details":3653,"fileName":414,"contentType":415},{"size":410,"image":3654},{"width":412,"height":413},{"sys":3656,"fields":3659},{"id":3657,"createdAt":3658},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":3660,"slug":3661,"articleIntro":3660,"category":3662},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[3663],{"metadata":3664,"sys":3667,"fields":3674},{"tags":3665,"concepts":3666},[],[],{"space":3668,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3670,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3675,"metaTitle":374,"metaDescription":375,"mainTitle":3676,"subtitle":393,"heroImage":3691,"ctaButton":416,"ctaLink":417},[373],{"data":3677,"content":3678,"nodeType":75},{},[3679,3685],{"data":3680,"content":3681,"nodeType":386},{},[3682],{"data":3683,"marks":3684,"value":385,"nodeType":83},{},[],{"data":3686,"content":3687,"nodeType":88},{},[3688],{"data":3689,"marks":3690,"value":151,"nodeType":83},{},[],{"metadata":3692,"sys":3695,"fields":3700},{"tags":3693,"concepts":3694},[],[],{"space":3696,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3698,"publishedVersion":63,"revision":45,"locale":29},{"sys":3697},{"type":12,"linkType":13,"id":14},{"sys":3699},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3701},{"url":408,"details":3702,"fileName":414,"contentType":415},{"size":410,"image":3703},{"width":412,"height":413},{"sys":3705,"fields":3708},{"id":3706,"createdAt":3707},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":3709,"slug":3710,"articleIntro":-1,"category":3711},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[3712],{"metadata":3713,"sys":3716,"fields":3723},{"tags":3714,"concepts":3715},[],[],{"space":3717,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3719,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3724,"metaTitle":374,"metaDescription":375,"mainTitle":3725,"subtitle":393,"heroImage":3740,"ctaButton":416,"ctaLink":417},[373],{"data":3726,"content":3727,"nodeType":75},{},[3728,3734],{"data":3729,"content":3730,"nodeType":386},{},[3731],{"data":3732,"marks":3733,"value":385,"nodeType":83},{},[],{"data":3735,"content":3736,"nodeType":88},{},[3737],{"data":3738,"marks":3739,"value":151,"nodeType":83},{},[],{"metadata":3741,"sys":3744,"fields":3749},{"tags":3742,"concepts":3743},[],[],{"space":3745,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3747,"publishedVersion":63,"revision":45,"locale":29},{"sys":3746},{"type":12,"linkType":13,"id":14},{"sys":3748},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3750},{"url":408,"details":3751,"fileName":414,"contentType":415},{"size":410,"image":3752},{"width":412,"height":413},{"sys":3754,"fields":3757},{"id":3755,"createdAt":3756},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":3758,"slug":3759,"articleIntro":3758,"category":3760},"Compte 326 - Emballages","compte-326-emballages",[3761],{"metadata":3762,"sys":3765,"fields":3772},{"tags":3763,"concepts":3764},[],[],{"space":3766,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3768,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3773,"metaTitle":374,"metaDescription":375,"mainTitle":3774,"subtitle":393,"heroImage":3789,"ctaButton":416,"ctaLink":417},[373],{"data":3775,"content":3776,"nodeType":75},{},[3777,3783],{"data":3778,"content":3779,"nodeType":386},{},[3780],{"data":3781,"marks":3782,"value":385,"nodeType":83},{},[],{"data":3784,"content":3785,"nodeType":88},{},[3786],{"data":3787,"marks":3788,"value":151,"nodeType":83},{},[],{"metadata":3790,"sys":3793,"fields":3798},{"tags":3791,"concepts":3792},[],[],{"space":3794,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3796,"publishedVersion":63,"revision":45,"locale":29},{"sys":3795},{"type":12,"linkType":13,"id":14},{"sys":3797},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3799},{"url":408,"details":3800,"fileName":414,"contentType":415},{"size":410,"image":3801},{"width":412,"height":413},{"sys":3803,"fields":3806},{"id":3804,"createdAt":3805},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":3807,"slug":3808,"articleIntro":3807,"category":3809},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[3810],{"metadata":3811,"sys":3814,"fields":3821},{"tags":3812,"concepts":3813},[],[],{"space":3815,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3817,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3822,"metaTitle":374,"metaDescription":375,"mainTitle":3823,"subtitle":393,"heroImage":3838,"ctaButton":416,"ctaLink":417},[373],{"data":3824,"content":3825,"nodeType":75},{},[3826,3832],{"data":3827,"content":3828,"nodeType":386},{},[3829],{"data":3830,"marks":3831,"value":385,"nodeType":83},{},[],{"data":3833,"content":3834,"nodeType":88},{},[3835],{"data":3836,"marks":3837,"value":151,"nodeType":83},{},[],{"metadata":3839,"sys":3842,"fields":3847},{"tags":3840,"concepts":3841},[],[],{"space":3843,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3845,"publishedVersion":63,"revision":45,"locale":29},{"sys":3844},{"type":12,"linkType":13,"id":14},{"sys":3846},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3848},{"url":408,"details":3849,"fileName":414,"contentType":415},{"size":410,"image":3850},{"width":412,"height":413},{"sys":3852,"fields":3855},{"id":3853,"createdAt":3854},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":3856,"slug":3857,"articleIntro":3856,"category":3858},"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",[3859],{"metadata":3860,"sys":3863,"fields":3870},{"tags":3861,"concepts":3862},[],[],{"space":3864,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3866,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3871,"metaTitle":374,"metaDescription":375,"mainTitle":3872,"subtitle":393,"heroImage":3887,"ctaButton":416,"ctaLink":417},[373],{"data":3873,"content":3874,"nodeType":75},{},[3875,3881],{"data":3876,"content":3877,"nodeType":386},{},[3878],{"data":3879,"marks":3880,"value":385,"nodeType":83},{},[],{"data":3882,"content":3883,"nodeType":88},{},[3884],{"data":3885,"marks":3886,"value":151,"nodeType":83},{},[],{"metadata":3888,"sys":3891,"fields":3896},{"tags":3889,"concepts":3890},[],[],{"space":3892,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3894,"publishedVersion":63,"revision":45,"locale":29},{"sys":3893},{"type":12,"linkType":13,"id":14},{"sys":3895},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3897},{"url":408,"details":3898,"fileName":414,"contentType":415},{"size":410,"image":3899},{"width":412,"height":413},{"sys":3901,"fields":3904},{"id":3902,"createdAt":3903},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":3905,"slug":3906,"articleIntro":3905,"category":3907},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[3908],{"metadata":3909,"sys":3912,"fields":3919},{"tags":3910,"concepts":3911},[],[],{"space":3913,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3915,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3920,"metaTitle":374,"metaDescription":375,"mainTitle":3921,"subtitle":393,"heroImage":3936,"ctaButton":416,"ctaLink":417},[373],{"data":3922,"content":3923,"nodeType":75},{},[3924,3930],{"data":3925,"content":3926,"nodeType":386},{},[3927],{"data":3928,"marks":3929,"value":385,"nodeType":83},{},[],{"data":3931,"content":3932,"nodeType":88},{},[3933],{"data":3934,"marks":3935,"value":151,"nodeType":83},{},[],{"metadata":3937,"sys":3940,"fields":3945},{"tags":3938,"concepts":3939},[],[],{"space":3941,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3943,"publishedVersion":63,"revision":45,"locale":29},{"sys":3942},{"type":12,"linkType":13,"id":14},{"sys":3944},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3946},{"url":408,"details":3947,"fileName":414,"contentType":415},{"size":410,"image":3948},{"width":412,"height":413},{"sys":3950,"fields":3953},{"id":3951,"createdAt":3952},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":3954,"slug":3955,"articleIntro":3954,"category":3956},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[3957],{"metadata":3958,"sys":3961,"fields":3968},{"tags":3959,"concepts":3960},[],[],{"space":3962,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3964,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3969,"metaTitle":374,"metaDescription":375,"mainTitle":3970,"subtitle":393,"heroImage":3985,"ctaButton":416,"ctaLink":417},[373],{"data":3971,"content":3972,"nodeType":75},{},[3973,3979],{"data":3974,"content":3975,"nodeType":386},{},[3976],{"data":3977,"marks":3978,"value":385,"nodeType":83},{},[],{"data":3980,"content":3981,"nodeType":88},{},[3982],{"data":3983,"marks":3984,"value":151,"nodeType":83},{},[],{"metadata":3986,"sys":3989,"fields":3994},{"tags":3987,"concepts":3988},[],[],{"space":3990,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":3992,"publishedVersion":63,"revision":45,"locale":29},{"sys":3991},{"type":12,"linkType":13,"id":14},{"sys":3993},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":3995},{"url":408,"details":3996,"fileName":414,"contentType":415},{"size":410,"image":3997},{"width":412,"height":413},{"sys":3999,"fields":4002},{"id":4000,"createdAt":4001},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":4003,"slug":4004,"articleIntro":-1,"category":4005},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[4006],{"metadata":4007,"sys":4010,"fields":4017},{"tags":4008,"concepts":4009},[],[],{"space":4011,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4013,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4018,"metaTitle":374,"metaDescription":375,"mainTitle":4019,"subtitle":393,"heroImage":4034,"ctaButton":416,"ctaLink":417},[373],{"data":4020,"content":4021,"nodeType":75},{},[4022,4028],{"data":4023,"content":4024,"nodeType":386},{},[4025],{"data":4026,"marks":4027,"value":385,"nodeType":83},{},[],{"data":4029,"content":4030,"nodeType":88},{},[4031],{"data":4032,"marks":4033,"value":151,"nodeType":83},{},[],{"metadata":4035,"sys":4038,"fields":4043},{"tags":4036,"concepts":4037},[],[],{"space":4039,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4041,"publishedVersion":63,"revision":45,"locale":29},{"sys":4040},{"type":12,"linkType":13,"id":14},{"sys":4042},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4044},{"url":408,"details":4045,"fileName":414,"contentType":415},{"size":410,"image":4046},{"width":412,"height":413},{"sys":4048,"fields":4051},{"id":4049,"createdAt":4050},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":4052,"slug":4053,"articleIntro":4052,"category":4054},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[4055],{"metadata":4056,"sys":4059,"fields":4066},{"tags":4057,"concepts":4058},[],[],{"space":4060,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4062,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4067,"metaTitle":374,"metaDescription":375,"mainTitle":4068,"subtitle":393,"heroImage":4083,"ctaButton":416,"ctaLink":417},[373],{"data":4069,"content":4070,"nodeType":75},{},[4071,4077],{"data":4072,"content":4073,"nodeType":386},{},[4074],{"data":4075,"marks":4076,"value":385,"nodeType":83},{},[],{"data":4078,"content":4079,"nodeType":88},{},[4080],{"data":4081,"marks":4082,"value":151,"nodeType":83},{},[],{"metadata":4084,"sys":4087,"fields":4092},{"tags":4085,"concepts":4086},[],[],{"space":4088,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4090,"publishedVersion":63,"revision":45,"locale":29},{"sys":4089},{"type":12,"linkType":13,"id":14},{"sys":4091},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4093},{"url":408,"details":4094,"fileName":414,"contentType":415},{"size":410,"image":4095},{"width":412,"height":413},{"sys":4097,"fields":4100},{"id":4098,"createdAt":4099},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":4101,"slug":4102,"articleIntro":-1,"category":4103},"Compte 705 - Études","compte-705-etudes",[4104],{"metadata":4105,"sys":4108,"fields":4115},{"tags":4106,"concepts":4107},[],[],{"space":4109,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4111,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4116,"metaTitle":374,"metaDescription":375,"mainTitle":4117,"subtitle":393,"heroImage":4132,"ctaButton":416,"ctaLink":417},[373],{"data":4118,"content":4119,"nodeType":75},{},[4120,4126],{"data":4121,"content":4122,"nodeType":386},{},[4123],{"data":4124,"marks":4125,"value":385,"nodeType":83},{},[],{"data":4127,"content":4128,"nodeType":88},{},[4129],{"data":4130,"marks":4131,"value":151,"nodeType":83},{},[],{"metadata":4133,"sys":4136,"fields":4141},{"tags":4134,"concepts":4135},[],[],{"space":4137,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4139,"publishedVersion":63,"revision":45,"locale":29},{"sys":4138},{"type":12,"linkType":13,"id":14},{"sys":4140},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4142},{"url":408,"details":4143,"fileName":414,"contentType":415},{"size":410,"image":4144},{"width":412,"height":413},{"sys":4146,"fields":4149},{"id":4147,"createdAt":4148},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":4150,"slug":4151,"articleIntro":4150,"category":4152},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[4153],{"metadata":4154,"sys":4157,"fields":4164},{"tags":4155,"concepts":4156},[],[],{"space":4158,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4160,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4165,"metaTitle":374,"metaDescription":375,"mainTitle":4166,"subtitle":393,"heroImage":4181,"ctaButton":416,"ctaLink":417},[373],{"data":4167,"content":4168,"nodeType":75},{},[4169,4175],{"data":4170,"content":4171,"nodeType":386},{},[4172],{"data":4173,"marks":4174,"value":385,"nodeType":83},{},[],{"data":4176,"content":4177,"nodeType":88},{},[4178],{"data":4179,"marks":4180,"value":151,"nodeType":83},{},[],{"metadata":4182,"sys":4185,"fields":4190},{"tags":4183,"concepts":4184},[],[],{"space":4186,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4188,"publishedVersion":63,"revision":45,"locale":29},{"sys":4187},{"type":12,"linkType":13,"id":14},{"sys":4189},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4191},{"url":408,"details":4192,"fileName":414,"contentType":415},{"size":410,"image":4193},{"width":412,"height":413},{"sys":4195,"fields":4198},{"id":4196,"createdAt":4197},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":4199,"slug":4200,"articleIntro":4199,"category":4201},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[4202],{"metadata":4203,"sys":4206,"fields":4213},{"tags":4204,"concepts":4205},[],[],{"space":4207,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4209,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4214,"metaTitle":374,"metaDescription":375,"mainTitle":4215,"subtitle":393,"heroImage":4230,"ctaButton":416,"ctaLink":417},[373],{"data":4216,"content":4217,"nodeType":75},{},[4218,4224],{"data":4219,"content":4220,"nodeType":386},{},[4221],{"data":4222,"marks":4223,"value":385,"nodeType":83},{},[],{"data":4225,"content":4226,"nodeType":88},{},[4227],{"data":4228,"marks":4229,"value":151,"nodeType":83},{},[],{"metadata":4231,"sys":4234,"fields":4239},{"tags":4232,"concepts":4233},[],[],{"space":4235,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4237,"publishedVersion":63,"revision":45,"locale":29},{"sys":4236},{"type":12,"linkType":13,"id":14},{"sys":4238},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4240},{"url":408,"details":4241,"fileName":414,"contentType":415},{"size":410,"image":4242},{"width":412,"height":413},{"sys":4244,"fields":4247},{"id":4245,"createdAt":4246},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":4248,"slug":4249,"articleIntro":4248,"category":4250},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[4251],{"metadata":4252,"sys":4255,"fields":4262},{"tags":4253,"concepts":4254},[],[],{"space":4256,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4258,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4263,"metaTitle":374,"metaDescription":375,"mainTitle":4264,"subtitle":393,"heroImage":4279,"ctaButton":416,"ctaLink":417},[373],{"data":4265,"content":4266,"nodeType":75},{},[4267,4273],{"data":4268,"content":4269,"nodeType":386},{},[4270],{"data":4271,"marks":4272,"value":385,"nodeType":83},{},[],{"data":4274,"content":4275,"nodeType":88},{},[4276],{"data":4277,"marks":4278,"value":151,"nodeType":83},{},[],{"metadata":4280,"sys":4283,"fields":4288},{"tags":4281,"concepts":4282},[],[],{"space":4284,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4286,"publishedVersion":63,"revision":45,"locale":29},{"sys":4285},{"type":12,"linkType":13,"id":14},{"sys":4287},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4289},{"url":408,"details":4290,"fileName":414,"contentType":415},{"size":410,"image":4291},{"width":412,"height":413},{"sys":4293,"fields":4296},{"id":4294,"createdAt":4295},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":4297,"slug":4298,"articleIntro":4297,"category":4299},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[4300],{"metadata":4301,"sys":4304,"fields":4311},{"tags":4302,"concepts":4303},[],[],{"space":4305,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4307,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4312,"metaTitle":374,"metaDescription":375,"mainTitle":4313,"subtitle":393,"heroImage":4328,"ctaButton":416,"ctaLink":417},[373],{"data":4314,"content":4315,"nodeType":75},{},[4316,4322],{"data":4317,"content":4318,"nodeType":386},{},[4319],{"data":4320,"marks":4321,"value":385,"nodeType":83},{},[],{"data":4323,"content":4324,"nodeType":88},{},[4325],{"data":4326,"marks":4327,"value":151,"nodeType":83},{},[],{"metadata":4329,"sys":4332,"fields":4337},{"tags":4330,"concepts":4331},[],[],{"space":4333,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4335,"publishedVersion":63,"revision":45,"locale":29},{"sys":4334},{"type":12,"linkType":13,"id":14},{"sys":4336},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4338},{"url":408,"details":4339,"fileName":414,"contentType":415},{"size":410,"image":4340},{"width":412,"height":413},{"sys":4342,"fields":4345},{"id":4343,"createdAt":4344},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":4346,"slug":4347,"articleIntro":4348,"category":4349},"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.",[4350],{"metadata":4351,"sys":4354,"fields":4361},{"tags":4352,"concepts":4353},[],[],{"space":4355,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4357,"publishedVersion":364,"revision":63,"contentType":4359,"locale":29},{"sys":4356},{"type":12,"linkType":13,"id":14},{"sys":4358},{"id":21,"type":12,"linkType":22},{"sys":4360},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4362,"metaTitle":374,"metaDescription":375,"mainTitle":4363,"subtitle":393,"heroImage":4378,"ctaButton":416,"ctaLink":417},[373],{"data":4364,"content":4365,"nodeType":75},{},[4366,4372],{"data":4367,"content":4368,"nodeType":386},{},[4369],{"data":4370,"marks":4371,"value":385,"nodeType":83},{},[],{"data":4373,"content":4374,"nodeType":88},{},[4375],{"data":4376,"marks":4377,"value":151,"nodeType":83},{},[],{"metadata":4379,"sys":4382,"fields":4387},{"tags":4380,"concepts":4381},[],[],{"space":4383,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4385,"publishedVersion":63,"revision":45,"locale":29},{"sys":4384},{"type":12,"linkType":13,"id":14},{"sys":4386},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4388},{"url":408,"details":4389,"fileName":414,"contentType":415},{"size":410,"image":4390},{"width":412,"height":413},{"sys":4392,"fields":4395},{"id":4393,"createdAt":4394},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":4396,"slug":4397,"articleIntro":4396,"category":4398},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[4399],{"metadata":4400,"sys":4403,"fields":4410},{"tags":4401,"concepts":4402},[],[],{"space":4404,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4406,"publishedVersion":364,"revision":63,"contentType":4408,"locale":29},{"sys":4405},{"type":12,"linkType":13,"id":14},{"sys":4407},{"id":21,"type":12,"linkType":22},{"sys":4409},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4411,"metaTitle":374,"metaDescription":375,"mainTitle":4412,"subtitle":393,"heroImage":4427,"ctaButton":416,"ctaLink":417},[373],{"data":4413,"content":4414,"nodeType":75},{},[4415,4421],{"data":4416,"content":4417,"nodeType":386},{},[4418],{"data":4419,"marks":4420,"value":385,"nodeType":83},{},[],{"data":4422,"content":4423,"nodeType":88},{},[4424],{"data":4425,"marks":4426,"value":151,"nodeType":83},{},[],{"metadata":4428,"sys":4431,"fields":4436},{"tags":4429,"concepts":4430},[],[],{"space":4432,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4434,"publishedVersion":63,"revision":45,"locale":29},{"sys":4433},{"type":12,"linkType":13,"id":14},{"sys":4435},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4437},{"url":408,"details":4438,"fileName":414,"contentType":415},{"size":410,"image":4439},{"width":412,"height":413},{"sys":4441,"fields":4444},{"id":4442,"createdAt":4443},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":4445,"slug":4446,"articleIntro":4445,"category":4447},"7083 - Locations diverses","compte-7083-locations-diverses",[4448],{"metadata":4449,"sys":4452,"fields":4459},{"tags":4450,"concepts":4451},[],[],{"space":4453,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4455,"publishedVersion":364,"revision":63,"contentType":4457,"locale":29},{"sys":4454},{"type":12,"linkType":13,"id":14},{"sys":4456},{"id":21,"type":12,"linkType":22},{"sys":4458},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4460,"metaTitle":374,"metaDescription":375,"mainTitle":4461,"subtitle":393,"heroImage":4476,"ctaButton":416,"ctaLink":417},[373],{"data":4462,"content":4463,"nodeType":75},{},[4464,4470],{"data":4465,"content":4466,"nodeType":386},{},[4467],{"data":4468,"marks":4469,"value":385,"nodeType":83},{},[],{"data":4471,"content":4472,"nodeType":88},{},[4473],{"data":4474,"marks":4475,"value":151,"nodeType":83},{},[],{"metadata":4477,"sys":4480,"fields":4485},{"tags":4478,"concepts":4479},[],[],{"space":4481,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4483,"publishedVersion":63,"revision":45,"locale":29},{"sys":4482},{"type":12,"linkType":13,"id":14},{"sys":4484},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4486},{"url":408,"details":4487,"fileName":414,"contentType":415},{"size":410,"image":4488},{"width":412,"height":413},{"sys":4490,"fields":4493},{"id":4491,"createdAt":4492},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":4494,"slug":4495,"articleIntro":-1,"category":4496},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[4497],{"metadata":4498,"sys":4501,"fields":4508},{"tags":4499,"concepts":4500},[],[],{"space":4502,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4504,"publishedVersion":364,"revision":63,"contentType":4506,"locale":29},{"sys":4503},{"type":12,"linkType":13,"id":14},{"sys":4505},{"id":21,"type":12,"linkType":22},{"sys":4507},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4509,"metaTitle":374,"metaDescription":375,"mainTitle":4510,"subtitle":393,"heroImage":4525,"ctaButton":416,"ctaLink":417},[373],{"data":4511,"content":4512,"nodeType":75},{},[4513,4519],{"data":4514,"content":4515,"nodeType":386},{},[4516],{"data":4517,"marks":4518,"value":385,"nodeType":83},{},[],{"data":4520,"content":4521,"nodeType":88},{},[4522],{"data":4523,"marks":4524,"value":151,"nodeType":83},{},[],{"metadata":4526,"sys":4529,"fields":4534},{"tags":4527,"concepts":4528},[],[],{"space":4530,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4532,"publishedVersion":63,"revision":45,"locale":29},{"sys":4531},{"type":12,"linkType":13,"id":14},{"sys":4533},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4535},{"url":408,"details":4536,"fileName":414,"contentType":415},{"size":410,"image":4537},{"width":412,"height":413},{"sys":4539,"fields":4542},{"id":4540,"createdAt":4541},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":4543,"slug":4544,"articleIntro":4543,"category":4545},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[4546],{"metadata":4547,"sys":4550,"fields":4557},{"tags":4548,"concepts":4549},[],[],{"space":4551,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4553,"publishedVersion":364,"revision":63,"contentType":4555,"locale":29},{"sys":4552},{"type":12,"linkType":13,"id":14},{"sys":4554},{"id":21,"type":12,"linkType":22},{"sys":4556},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4558,"metaTitle":374,"metaDescription":375,"mainTitle":4559,"subtitle":393,"heroImage":4574,"ctaButton":416,"ctaLink":417},[373],{"data":4560,"content":4561,"nodeType":75},{},[4562,4568],{"data":4563,"content":4564,"nodeType":386},{},[4565],{"data":4566,"marks":4567,"value":385,"nodeType":83},{},[],{"data":4569,"content":4570,"nodeType":88},{},[4571],{"data":4572,"marks":4573,"value":151,"nodeType":83},{},[],{"metadata":4575,"sys":4578,"fields":4583},{"tags":4576,"concepts":4577},[],[],{"space":4579,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4581,"publishedVersion":63,"revision":45,"locale":29},{"sys":4580},{"type":12,"linkType":13,"id":14},{"sys":4582},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4584},{"url":408,"details":4585,"fileName":414,"contentType":415},{"size":410,"image":4586},{"width":412,"height":413},{"sys":4588,"fields":4591},{"id":4589,"createdAt":4590},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":4592,"slug":4593,"articleIntro":4592,"category":4594},"4686 - Charges à payer","compte-4686-charges-a-payer",[4595],{"metadata":4596,"sys":4599,"fields":4606},{"tags":4597,"concepts":4598},[],[],{"space":4600,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4602,"publishedVersion":364,"revision":63,"contentType":4604,"locale":29},{"sys":4601},{"type":12,"linkType":13,"id":14},{"sys":4603},{"id":21,"type":12,"linkType":22},{"sys":4605},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4607,"metaTitle":374,"metaDescription":375,"mainTitle":4608,"subtitle":393,"heroImage":4623,"ctaButton":416,"ctaLink":417},[373],{"data":4609,"content":4610,"nodeType":75},{},[4611,4617],{"data":4612,"content":4613,"nodeType":386},{},[4614],{"data":4615,"marks":4616,"value":385,"nodeType":83},{},[],{"data":4618,"content":4619,"nodeType":88},{},[4620],{"data":4621,"marks":4622,"value":151,"nodeType":83},{},[],{"metadata":4624,"sys":4627,"fields":4632},{"tags":4625,"concepts":4626},[],[],{"space":4628,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4630,"publishedVersion":63,"revision":45,"locale":29},{"sys":4629},{"type":12,"linkType":13,"id":14},{"sys":4631},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4633},{"url":408,"details":4634,"fileName":414,"contentType":415},{"size":410,"image":4635},{"width":412,"height":413},{"sys":4637,"fields":4640},{"id":4638,"createdAt":4639},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":4641,"slug":4642,"articleIntro":4641,"category":4643},"473 - Comptes d'attente","compte-473-comptes-d-attente",[4644],{"metadata":4645,"sys":4648,"fields":4655},{"tags":4646,"concepts":4647},[],[],{"space":4649,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4651,"publishedVersion":364,"revision":63,"contentType":4653,"locale":29},{"sys":4650},{"type":12,"linkType":13,"id":14},{"sys":4652},{"id":21,"type":12,"linkType":22},{"sys":4654},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4656,"metaTitle":374,"metaDescription":375,"mainTitle":4657,"subtitle":393,"heroImage":4672,"ctaButton":416,"ctaLink":417},[373],{"data":4658,"content":4659,"nodeType":75},{},[4660,4666],{"data":4661,"content":4662,"nodeType":386},{},[4663],{"data":4664,"marks":4665,"value":385,"nodeType":83},{},[],{"data":4667,"content":4668,"nodeType":88},{},[4669],{"data":4670,"marks":4671,"value":151,"nodeType":83},{},[],{"metadata":4673,"sys":4676,"fields":4681},{"tags":4674,"concepts":4675},[],[],{"space":4677,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4679,"publishedVersion":63,"revision":45,"locale":29},{"sys":4678},{"type":12,"linkType":13,"id":14},{"sys":4680},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4682},{"url":408,"details":4683,"fileName":414,"contentType":415},{"size":410,"image":4684},{"width":412,"height":413},{"sys":4686,"fields":4689},{"id":4687,"createdAt":4688},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":4690,"slug":4691,"articleIntro":4690,"category":4692},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[4693],{"metadata":4694,"sys":4697,"fields":4704},{"tags":4695,"concepts":4696},[],[],{"space":4698,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4700,"publishedVersion":364,"revision":63,"contentType":4702,"locale":29},{"sys":4699},{"type":12,"linkType":13,"id":14},{"sys":4701},{"id":21,"type":12,"linkType":22},{"sys":4703},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4705,"metaTitle":374,"metaDescription":375,"mainTitle":4706,"subtitle":393,"heroImage":4721,"ctaButton":416,"ctaLink":417},[373],{"data":4707,"content":4708,"nodeType":75},{},[4709,4715],{"data":4710,"content":4711,"nodeType":386},{},[4712],{"data":4713,"marks":4714,"value":385,"nodeType":83},{},[],{"data":4716,"content":4717,"nodeType":88},{},[4718],{"data":4719,"marks":4720,"value":151,"nodeType":83},{},[],{"metadata":4722,"sys":4725,"fields":4730},{"tags":4723,"concepts":4724},[],[],{"space":4726,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4728,"publishedVersion":63,"revision":45,"locale":29},{"sys":4727},{"type":12,"linkType":13,"id":14},{"sys":4729},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4731},{"url":408,"details":4732,"fileName":414,"contentType":415},{"size":410,"image":4733},{"width":412,"height":413},{"sys":4735,"fields":4738},{"id":4736,"createdAt":4737},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":4739,"slug":4740,"articleIntro":4739,"category":4741},"335 - Travaux en cours","compte-335-travaux-en-cours",[4742],{"metadata":4743,"sys":4746,"fields":4753},{"tags":4744,"concepts":4745},[],[],{"space":4747,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4749,"publishedVersion":364,"revision":63,"contentType":4751,"locale":29},{"sys":4748},{"type":12,"linkType":13,"id":14},{"sys":4750},{"id":21,"type":12,"linkType":22},{"sys":4752},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4754,"metaTitle":374,"metaDescription":375,"mainTitle":4755,"subtitle":393,"heroImage":4770,"ctaButton":416,"ctaLink":417},[373],{"data":4756,"content":4757,"nodeType":75},{},[4758,4764],{"data":4759,"content":4760,"nodeType":386},{},[4761],{"data":4762,"marks":4763,"value":385,"nodeType":83},{},[],{"data":4765,"content":4766,"nodeType":88},{},[4767],{"data":4768,"marks":4769,"value":151,"nodeType":83},{},[],{"metadata":4771,"sys":4774,"fields":4779},{"tags":4772,"concepts":4773},[],[],{"space":4775,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4777,"publishedVersion":63,"revision":45,"locale":29},{"sys":4776},{"type":12,"linkType":13,"id":14},{"sys":4778},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4780},{"url":408,"details":4781,"fileName":414,"contentType":415},{"size":410,"image":4782},{"width":412,"height":413},{"sys":4784,"fields":4787},{"id":4785,"createdAt":4786},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":4788,"slug":4789,"articleIntro":4788,"category":4790},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[4791],{"metadata":4792,"sys":4795,"fields":4802},{"tags":4793,"concepts":4794},[],[],{"space":4796,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4798,"publishedVersion":364,"revision":63,"contentType":4800,"locale":29},{"sys":4797},{"type":12,"linkType":13,"id":14},{"sys":4799},{"id":21,"type":12,"linkType":22},{"sys":4801},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4803,"metaTitle":374,"metaDescription":375,"mainTitle":4804,"subtitle":393,"heroImage":4819,"ctaButton":416,"ctaLink":417},[373],{"data":4805,"content":4806,"nodeType":75},{},[4807,4813],{"data":4808,"content":4809,"nodeType":386},{},[4810],{"data":4811,"marks":4812,"value":385,"nodeType":83},{},[],{"data":4814,"content":4815,"nodeType":88},{},[4816],{"data":4817,"marks":4818,"value":151,"nodeType":83},{},[],{"metadata":4820,"sys":4823,"fields":4828},{"tags":4821,"concepts":4822},[],[],{"space":4824,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4826,"publishedVersion":63,"revision":45,"locale":29},{"sys":4825},{"type":12,"linkType":13,"id":14},{"sys":4827},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4829},{"url":408,"details":4830,"fileName":414,"contentType":415},{"size":410,"image":4831},{"width":412,"height":413},{"sys":4833,"fields":4836},{"id":4834,"createdAt":4835},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4837,"slug":4838,"articleIntro":4837,"category":4839},"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",[4840],{"metadata":4841,"sys":4844,"fields":4851},{"tags":4842,"concepts":4843},[],[],{"space":4845,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4847,"publishedVersion":364,"revision":63,"contentType":4849,"locale":29},{"sys":4846},{"type":12,"linkType":13,"id":14},{"sys":4848},{"id":21,"type":12,"linkType":22},{"sys":4850},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4852,"metaTitle":374,"metaDescription":375,"mainTitle":4853,"subtitle":393,"heroImage":4868,"ctaButton":416,"ctaLink":417},[373],{"data":4854,"content":4855,"nodeType":75},{},[4856,4862],{"data":4857,"content":4858,"nodeType":386},{},[4859],{"data":4860,"marks":4861,"value":385,"nodeType":83},{},[],{"data":4863,"content":4864,"nodeType":88},{},[4865],{"data":4866,"marks":4867,"value":151,"nodeType":83},{},[],{"metadata":4869,"sys":4872,"fields":4877},{"tags":4870,"concepts":4871},[],[],{"space":4873,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4875,"publishedVersion":63,"revision":45,"locale":29},{"sys":4874},{"type":12,"linkType":13,"id":14},{"sys":4876},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4878},{"url":408,"details":4879,"fileName":414,"contentType":415},{"size":410,"image":4880},{"width":412,"height":413},{"sys":4882,"fields":4885},{"id":4883,"createdAt":4884},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":4886,"slug":4887,"articleIntro":4886,"category":4888},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[4889],{"metadata":4890,"sys":4893,"fields":4900},{"tags":4891,"concepts":4892},[],[],{"space":4894,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4896,"publishedVersion":364,"revision":63,"contentType":4898,"locale":29},{"sys":4895},{"type":12,"linkType":13,"id":14},{"sys":4897},{"id":21,"type":12,"linkType":22},{"sys":4899},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4901,"metaTitle":374,"metaDescription":375,"mainTitle":4902,"subtitle":393,"heroImage":4917,"ctaButton":416,"ctaLink":417},[373],{"data":4903,"content":4904,"nodeType":75},{},[4905,4911],{"data":4906,"content":4907,"nodeType":386},{},[4908],{"data":4909,"marks":4910,"value":385,"nodeType":83},{},[],{"data":4912,"content":4913,"nodeType":88},{},[4914],{"data":4915,"marks":4916,"value":151,"nodeType":83},{},[],{"metadata":4918,"sys":4921,"fields":4926},{"tags":4919,"concepts":4920},[],[],{"space":4922,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4924,"publishedVersion":63,"revision":45,"locale":29},{"sys":4923},{"type":12,"linkType":13,"id":14},{"sys":4925},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4927},{"url":408,"details":4928,"fileName":414,"contentType":415},{"size":410,"image":4929},{"width":412,"height":413},{"sys":4931,"fields":4934},{"id":4932,"createdAt":4933},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":4935,"slug":4936,"articleIntro":4935,"category":4937},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[4938],{"metadata":4939,"sys":4942,"fields":4949},{"tags":4940,"concepts":4941},[],[],{"space":4943,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4945,"publishedVersion":364,"revision":63,"contentType":4947,"locale":29},{"sys":4944},{"type":12,"linkType":13,"id":14},{"sys":4946},{"id":21,"type":12,"linkType":22},{"sys":4948},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4950,"metaTitle":374,"metaDescription":375,"mainTitle":4951,"subtitle":393,"heroImage":4966,"ctaButton":416,"ctaLink":417},[373],{"data":4952,"content":4953,"nodeType":75},{},[4954,4960],{"data":4955,"content":4956,"nodeType":386},{},[4957],{"data":4958,"marks":4959,"value":385,"nodeType":83},{},[],{"data":4961,"content":4962,"nodeType":88},{},[4963],{"data":4964,"marks":4965,"value":151,"nodeType":83},{},[],{"metadata":4967,"sys":4970,"fields":4975},{"tags":4968,"concepts":4969},[],[],{"space":4971,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":4973,"publishedVersion":63,"revision":45,"locale":29},{"sys":4972},{"type":12,"linkType":13,"id":14},{"sys":4974},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":4976},{"url":408,"details":4977,"fileName":414,"contentType":415},{"size":410,"image":4978},{"width":412,"height":413},{"sys":4980,"fields":4983},{"id":4981,"createdAt":4982},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":4984,"slug":4985,"articleIntro":4984,"category":4986},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[4987],{"metadata":4988,"sys":4991,"fields":4998},{"tags":4989,"concepts":4990},[],[],{"space":4992,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4994,"publishedVersion":364,"revision":63,"contentType":4996,"locale":29},{"sys":4993},{"type":12,"linkType":13,"id":14},{"sys":4995},{"id":21,"type":12,"linkType":22},{"sys":4997},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4999,"metaTitle":374,"metaDescription":375,"mainTitle":5000,"subtitle":393,"heroImage":5015,"ctaButton":416,"ctaLink":417},[373],{"data":5001,"content":5002,"nodeType":75},{},[5003,5009],{"data":5004,"content":5005,"nodeType":386},{},[5006],{"data":5007,"marks":5008,"value":385,"nodeType":83},{},[],{"data":5010,"content":5011,"nodeType":88},{},[5012],{"data":5013,"marks":5014,"value":151,"nodeType":83},{},[],{"metadata":5016,"sys":5019,"fields":5024},{"tags":5017,"concepts":5018},[],[],{"space":5020,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5022,"publishedVersion":63,"revision":45,"locale":29},{"sys":5021},{"type":12,"linkType":13,"id":14},{"sys":5023},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5025},{"url":408,"details":5026,"fileName":414,"contentType":415},{"size":410,"image":5027},{"width":412,"height":413},{"sys":5029,"fields":5032},{"id":5030,"createdAt":5031},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":5033,"slug":5034,"articleIntro":5033,"category":5035},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[5036],{"metadata":5037,"sys":5040,"fields":5047},{"tags":5038,"concepts":5039},[],[],{"space":5041,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5043,"publishedVersion":364,"revision":63,"contentType":5045,"locale":29},{"sys":5042},{"type":12,"linkType":13,"id":14},{"sys":5044},{"id":21,"type":12,"linkType":22},{"sys":5046},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5048,"metaTitle":374,"metaDescription":375,"mainTitle":5049,"subtitle":393,"heroImage":5064,"ctaButton":416,"ctaLink":417},[373],{"data":5050,"content":5051,"nodeType":75},{},[5052,5058],{"data":5053,"content":5054,"nodeType":386},{},[5055],{"data":5056,"marks":5057,"value":385,"nodeType":83},{},[],{"data":5059,"content":5060,"nodeType":88},{},[5061],{"data":5062,"marks":5063,"value":151,"nodeType":83},{},[],{"metadata":5065,"sys":5068,"fields":5073},{"tags":5066,"concepts":5067},[],[],{"space":5069,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5071,"publishedVersion":63,"revision":45,"locale":29},{"sys":5070},{"type":12,"linkType":13,"id":14},{"sys":5072},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5074},{"url":408,"details":5075,"fileName":414,"contentType":415},{"size":410,"image":5076},{"width":412,"height":413},{"sys":5078,"fields":5081},{"id":5079,"createdAt":5080},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":5082,"slug":5083,"articleIntro":5084,"category":5085},"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.",[5086],{"metadata":5087,"sys":5090,"fields":5097},{"tags":5088,"concepts":5089},[],[],{"space":5091,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5093,"publishedVersion":364,"revision":63,"contentType":5095,"locale":29},{"sys":5092},{"type":12,"linkType":13,"id":14},{"sys":5094},{"id":21,"type":12,"linkType":22},{"sys":5096},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5098,"metaTitle":374,"metaDescription":375,"mainTitle":5099,"subtitle":393,"heroImage":5114,"ctaButton":416,"ctaLink":417},[373],{"data":5100,"content":5101,"nodeType":75},{},[5102,5108],{"data":5103,"content":5104,"nodeType":386},{},[5105],{"data":5106,"marks":5107,"value":385,"nodeType":83},{},[],{"data":5109,"content":5110,"nodeType":88},{},[5111],{"data":5112,"marks":5113,"value":151,"nodeType":83},{},[],{"metadata":5115,"sys":5118,"fields":5123},{"tags":5116,"concepts":5117},[],[],{"space":5119,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5121,"publishedVersion":63,"revision":45,"locale":29},{"sys":5120},{"type":12,"linkType":13,"id":14},{"sys":5122},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5124},{"url":408,"details":5125,"fileName":414,"contentType":415},{"size":410,"image":5126},{"width":412,"height":413},{"sys":5128,"fields":5131},{"id":5129,"createdAt":5130},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":5132,"slug":5133,"articleIntro":5132,"category":5134},"Compte 6237 - Publications","compte-6237-publications",[5135],{"metadata":5136,"sys":5139,"fields":5146},{"tags":5137,"concepts":5138},[],[],{"space":5140,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5142,"publishedVersion":364,"revision":63,"contentType":5144,"locale":29},{"sys":5141},{"type":12,"linkType":13,"id":14},{"sys":5143},{"id":21,"type":12,"linkType":22},{"sys":5145},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5147,"metaTitle":374,"metaDescription":375,"mainTitle":5148,"subtitle":393,"heroImage":5163,"ctaButton":416,"ctaLink":417},[373],{"data":5149,"content":5150,"nodeType":75},{},[5151,5157],{"data":5152,"content":5153,"nodeType":386},{},[5154],{"data":5155,"marks":5156,"value":385,"nodeType":83},{},[],{"data":5158,"content":5159,"nodeType":88},{},[5160],{"data":5161,"marks":5162,"value":151,"nodeType":83},{},[],{"metadata":5164,"sys":5167,"fields":5172},{"tags":5165,"concepts":5166},[],[],{"space":5168,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5170,"publishedVersion":63,"revision":45,"locale":29},{"sys":5169},{"type":12,"linkType":13,"id":14},{"sys":5171},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5173},{"url":408,"details":5174,"fileName":414,"contentType":415},{"size":410,"image":5175},{"width":412,"height":413},{"sys":5177,"fields":5180},{"id":5178,"createdAt":5179},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":5181,"slug":5182,"articleIntro":5181,"category":5183},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[5184],{"metadata":5185,"sys":5188,"fields":5195},{"tags":5186,"concepts":5187},[],[],{"space":5189,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5191,"publishedVersion":364,"revision":63,"contentType":5193,"locale":29},{"sys":5190},{"type":12,"linkType":13,"id":14},{"sys":5192},{"id":21,"type":12,"linkType":22},{"sys":5194},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5196,"metaTitle":374,"metaDescription":375,"mainTitle":5197,"subtitle":393,"heroImage":5212,"ctaButton":416,"ctaLink":417},[373],{"data":5198,"content":5199,"nodeType":75},{},[5200,5206],{"data":5201,"content":5202,"nodeType":386},{},[5203],{"data":5204,"marks":5205,"value":385,"nodeType":83},{},[],{"data":5207,"content":5208,"nodeType":88},{},[5209],{"data":5210,"marks":5211,"value":151,"nodeType":83},{},[],{"metadata":5213,"sys":5216,"fields":5221},{"tags":5214,"concepts":5215},[],[],{"space":5217,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5219,"publishedVersion":63,"revision":45,"locale":29},{"sys":5218},{"type":12,"linkType":13,"id":14},{"sys":5220},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5222},{"url":408,"details":5223,"fileName":414,"contentType":415},{"size":410,"image":5224},{"width":412,"height":413},{"sys":5226,"fields":5229},{"id":5227,"createdAt":5228},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":5230,"slug":5231,"articleIntro":-1,"category":5232},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[5233],{"metadata":5234,"sys":5237,"fields":5244},{"tags":5235,"concepts":5236},[],[],{"space":5238,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5240,"publishedVersion":364,"revision":63,"contentType":5242,"locale":29},{"sys":5239},{"type":12,"linkType":13,"id":14},{"sys":5241},{"id":21,"type":12,"linkType":22},{"sys":5243},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5245,"metaTitle":374,"metaDescription":375,"mainTitle":5246,"subtitle":393,"heroImage":5261,"ctaButton":416,"ctaLink":417},[373],{"data":5247,"content":5248,"nodeType":75},{},[5249,5255],{"data":5250,"content":5251,"nodeType":386},{},[5252],{"data":5253,"marks":5254,"value":385,"nodeType":83},{},[],{"data":5256,"content":5257,"nodeType":88},{},[5258],{"data":5259,"marks":5260,"value":151,"nodeType":83},{},[],{"metadata":5262,"sys":5265,"fields":5270},{"tags":5263,"concepts":5264},[],[],{"space":5266,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5268,"publishedVersion":63,"revision":45,"locale":29},{"sys":5267},{"type":12,"linkType":13,"id":14},{"sys":5269},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5271},{"url":408,"details":5272,"fileName":414,"contentType":415},{"size":410,"image":5273},{"width":412,"height":413},{"sys":5275,"fields":5278},{"id":5276,"createdAt":5277},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":5279,"slug":5280,"articleIntro":5279,"category":5281},"1688 - Intérêts courus","compte-1688-interets-courus",[5282],{"metadata":5283,"sys":5286,"fields":5293},{"tags":5284,"concepts":5285},[],[],{"space":5287,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5289,"publishedVersion":364,"revision":63,"contentType":5291,"locale":29},{"sys":5288},{"type":12,"linkType":13,"id":14},{"sys":5290},{"id":21,"type":12,"linkType":22},{"sys":5292},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5294,"metaTitle":374,"metaDescription":375,"mainTitle":5295,"subtitle":393,"heroImage":5310,"ctaButton":416,"ctaLink":417},[373],{"data":5296,"content":5297,"nodeType":75},{},[5298,5304],{"data":5299,"content":5300,"nodeType":386},{},[5301],{"data":5302,"marks":5303,"value":385,"nodeType":83},{},[],{"data":5305,"content":5306,"nodeType":88},{},[5307],{"data":5308,"marks":5309,"value":151,"nodeType":83},{},[],{"metadata":5311,"sys":5314,"fields":5319},{"tags":5312,"concepts":5313},[],[],{"space":5315,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5317,"publishedVersion":63,"revision":45,"locale":29},{"sys":5316},{"type":12,"linkType":13,"id":14},{"sys":5318},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5320},{"url":408,"details":5321,"fileName":414,"contentType":415},{"size":410,"image":5322},{"width":412,"height":413},{"sys":5324,"fields":5327},{"id":5325,"createdAt":5326},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":5328,"slug":5329,"articleIntro":-1,"category":5330},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[5331],{"metadata":5332,"sys":5335,"fields":5342},{"tags":5333,"concepts":5334},[],[],{"space":5336,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5338,"publishedVersion":364,"revision":63,"contentType":5340,"locale":29},{"sys":5337},{"type":12,"linkType":13,"id":14},{"sys":5339},{"id":21,"type":12,"linkType":22},{"sys":5341},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5343,"metaTitle":374,"metaDescription":375,"mainTitle":5344,"subtitle":393,"heroImage":5359,"ctaButton":416,"ctaLink":417},[373],{"data":5345,"content":5346,"nodeType":75},{},[5347,5353],{"data":5348,"content":5349,"nodeType":386},{},[5350],{"data":5351,"marks":5352,"value":385,"nodeType":83},{},[],{"data":5354,"content":5355,"nodeType":88},{},[5356],{"data":5357,"marks":5358,"value":151,"nodeType":83},{},[],{"metadata":5360,"sys":5363,"fields":5368},{"tags":5361,"concepts":5362},[],[],{"space":5364,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5366,"publishedVersion":63,"revision":45,"locale":29},{"sys":5365},{"type":12,"linkType":13,"id":14},{"sys":5367},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5369},{"url":408,"details":5370,"fileName":414,"contentType":415},{"size":410,"image":5371},{"width":412,"height":413},{"sys":5373,"fields":5376},{"id":5374,"createdAt":5375},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":5377,"slug":5378,"articleIntro":5377,"category":5379},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[5380],{"metadata":5381,"sys":5384,"fields":5391},{"tags":5382,"concepts":5383},[],[],{"space":5385,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5387,"publishedVersion":364,"revision":63,"contentType":5389,"locale":29},{"sys":5386},{"type":12,"linkType":13,"id":14},{"sys":5388},{"id":21,"type":12,"linkType":22},{"sys":5390},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5392,"metaTitle":374,"metaDescription":375,"mainTitle":5393,"subtitle":393,"heroImage":5408,"ctaButton":416,"ctaLink":417},[373],{"data":5394,"content":5395,"nodeType":75},{},[5396,5402],{"data":5397,"content":5398,"nodeType":386},{},[5399],{"data":5400,"marks":5401,"value":385,"nodeType":83},{},[],{"data":5403,"content":5404,"nodeType":88},{},[5405],{"data":5406,"marks":5407,"value":151,"nodeType":83},{},[],{"metadata":5409,"sys":5412,"fields":5417},{"tags":5410,"concepts":5411},[],[],{"space":5413,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5415,"publishedVersion":63,"revision":45,"locale":29},{"sys":5414},{"type":12,"linkType":13,"id":14},{"sys":5416},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5418},{"url":408,"details":5419,"fileName":414,"contentType":415},{"size":410,"image":5420},{"width":412,"height":413},{"sys":5422,"fields":5425},{"id":5423,"createdAt":5424},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":5426,"slug":5427,"articleIntro":5426,"category":5428},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[5429],{"metadata":5430,"sys":5433,"fields":5440},{"tags":5431,"concepts":5432},[],[],{"space":5434,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5436,"publishedVersion":364,"revision":63,"contentType":5438,"locale":29},{"sys":5435},{"type":12,"linkType":13,"id":14},{"sys":5437},{"id":21,"type":12,"linkType":22},{"sys":5439},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5441,"metaTitle":374,"metaDescription":375,"mainTitle":5442,"subtitle":393,"heroImage":5457,"ctaButton":416,"ctaLink":417},[373],{"data":5443,"content":5444,"nodeType":75},{},[5445,5451],{"data":5446,"content":5447,"nodeType":386},{},[5448],{"data":5449,"marks":5450,"value":385,"nodeType":83},{},[],{"data":5452,"content":5453,"nodeType":88},{},[5454],{"data":5455,"marks":5456,"value":151,"nodeType":83},{},[],{"metadata":5458,"sys":5461,"fields":5466},{"tags":5459,"concepts":5460},[],[],{"space":5462,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5464,"publishedVersion":63,"revision":45,"locale":29},{"sys":5463},{"type":12,"linkType":13,"id":14},{"sys":5465},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5467},{"url":408,"details":5468,"fileName":414,"contentType":415},{"size":410,"image":5469},{"width":412,"height":413},{"sys":5471,"fields":5474},{"id":5472,"createdAt":5473},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":5475,"slug":5476,"articleIntro":5475,"category":5477},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[5478],{"metadata":5479,"sys":5482,"fields":5489},{"tags":5480,"concepts":5481},[],[],{"space":5483,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5485,"publishedVersion":364,"revision":63,"contentType":5487,"locale":29},{"sys":5484},{"type":12,"linkType":13,"id":14},{"sys":5486},{"id":21,"type":12,"linkType":22},{"sys":5488},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5490,"metaTitle":374,"metaDescription":375,"mainTitle":5491,"subtitle":393,"heroImage":5506,"ctaButton":416,"ctaLink":417},[373],{"data":5492,"content":5493,"nodeType":75},{},[5494,5500],{"data":5495,"content":5496,"nodeType":386},{},[5497],{"data":5498,"marks":5499,"value":385,"nodeType":83},{},[],{"data":5501,"content":5502,"nodeType":88},{},[5503],{"data":5504,"marks":5505,"value":151,"nodeType":83},{},[],{"metadata":5507,"sys":5510,"fields":5515},{"tags":5508,"concepts":5509},[],[],{"space":5511,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5513,"publishedVersion":63,"revision":45,"locale":29},{"sys":5512},{"type":12,"linkType":13,"id":14},{"sys":5514},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5516},{"url":408,"details":5517,"fileName":414,"contentType":415},{"size":410,"image":5518},{"width":412,"height":413},{"sys":5520,"fields":5523},{"id":5521,"createdAt":5522},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":5524,"slug":5525,"articleIntro":5524,"category":5526},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[5527],{"metadata":5528,"sys":5531,"fields":5538},{"tags":5529,"concepts":5530},[],[],{"space":5532,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5534,"publishedVersion":364,"revision":63,"contentType":5536,"locale":29},{"sys":5533},{"type":12,"linkType":13,"id":14},{"sys":5535},{"id":21,"type":12,"linkType":22},{"sys":5537},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5539,"metaTitle":374,"metaDescription":375,"mainTitle":5540,"subtitle":393,"heroImage":5555,"ctaButton":416,"ctaLink":417},[373],{"data":5541,"content":5542,"nodeType":75},{},[5543,5549],{"data":5544,"content":5545,"nodeType":386},{},[5546],{"data":5547,"marks":5548,"value":385,"nodeType":83},{},[],{"data":5550,"content":5551,"nodeType":88},{},[5552],{"data":5553,"marks":5554,"value":151,"nodeType":83},{},[],{"metadata":5556,"sys":5559,"fields":5564},{"tags":5557,"concepts":5558},[],[],{"space":5560,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5562,"publishedVersion":63,"revision":45,"locale":29},{"sys":5561},{"type":12,"linkType":13,"id":14},{"sys":5563},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5565},{"url":408,"details":5566,"fileName":414,"contentType":415},{"size":410,"image":5567},{"width":412,"height":413},{"sys":5569,"fields":5572},{"id":5570,"createdAt":5571},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":5573,"slug":5574,"articleIntro":-1,"category":5575},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[5576],{"metadata":5577,"sys":5580,"fields":5587},{"tags":5578,"concepts":5579},[],[],{"space":5581,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5583,"publishedVersion":364,"revision":63,"contentType":5585,"locale":29},{"sys":5582},{"type":12,"linkType":13,"id":14},{"sys":5584},{"id":21,"type":12,"linkType":22},{"sys":5586},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5588,"metaTitle":374,"metaDescription":375,"mainTitle":5589,"subtitle":393,"heroImage":5604,"ctaButton":416,"ctaLink":417},[373],{"data":5590,"content":5591,"nodeType":75},{},[5592,5598],{"data":5593,"content":5594,"nodeType":386},{},[5595],{"data":5596,"marks":5597,"value":385,"nodeType":83},{},[],{"data":5599,"content":5600,"nodeType":88},{},[5601],{"data":5602,"marks":5603,"value":151,"nodeType":83},{},[],{"metadata":5605,"sys":5608,"fields":5613},{"tags":5606,"concepts":5607},[],[],{"space":5609,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5611,"publishedVersion":63,"revision":45,"locale":29},{"sys":5610},{"type":12,"linkType":13,"id":14},{"sys":5612},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5614},{"url":408,"details":5615,"fileName":414,"contentType":415},{"size":410,"image":5616},{"width":412,"height":413},{"sys":5618,"fields":5621},{"id":5619,"createdAt":5620},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":5622,"slug":5623,"articleIntro":5622,"category":5624},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[5625],{"metadata":5626,"sys":5629,"fields":5636},{"tags":5627,"concepts":5628},[],[],{"space":5630,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5632,"publishedVersion":364,"revision":63,"contentType":5634,"locale":29},{"sys":5631},{"type":12,"linkType":13,"id":14},{"sys":5633},{"id":21,"type":12,"linkType":22},{"sys":5635},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5637,"metaTitle":374,"metaDescription":375,"mainTitle":5638,"subtitle":393,"heroImage":5653,"ctaButton":416,"ctaLink":417},[373],{"data":5639,"content":5640,"nodeType":75},{},[5641,5647],{"data":5642,"content":5643,"nodeType":386},{},[5644],{"data":5645,"marks":5646,"value":385,"nodeType":83},{},[],{"data":5648,"content":5649,"nodeType":88},{},[5650],{"data":5651,"marks":5652,"value":151,"nodeType":83},{},[],{"metadata":5654,"sys":5657,"fields":5662},{"tags":5655,"concepts":5656},[],[],{"space":5658,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5660,"publishedVersion":63,"revision":45,"locale":29},{"sys":5659},{"type":12,"linkType":13,"id":14},{"sys":5661},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5663},{"url":408,"details":5664,"fileName":414,"contentType":415},{"size":410,"image":5665},{"width":412,"height":413},{"sys":5667,"fields":5670},{"id":5668,"createdAt":5669},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":5671,"slug":5672,"articleIntro":-1,"category":5673},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[5674],{"metadata":5675,"sys":5678,"fields":5685},{"tags":5676,"concepts":5677},[],[],{"space":5679,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5681,"publishedVersion":364,"revision":63,"contentType":5683,"locale":29},{"sys":5680},{"type":12,"linkType":13,"id":14},{"sys":5682},{"id":21,"type":12,"linkType":22},{"sys":5684},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5686,"metaTitle":374,"metaDescription":375,"mainTitle":5687,"subtitle":393,"heroImage":5702,"ctaButton":416,"ctaLink":417},[373],{"data":5688,"content":5689,"nodeType":75},{},[5690,5696],{"data":5691,"content":5692,"nodeType":386},{},[5693],{"data":5694,"marks":5695,"value":385,"nodeType":83},{},[],{"data":5697,"content":5698,"nodeType":88},{},[5699],{"data":5700,"marks":5701,"value":151,"nodeType":83},{},[],{"metadata":5703,"sys":5706,"fields":5711},{"tags":5704,"concepts":5705},[],[],{"space":5707,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5709,"publishedVersion":63,"revision":45,"locale":29},{"sys":5708},{"type":12,"linkType":13,"id":14},{"sys":5710},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5712},{"url":408,"details":5713,"fileName":414,"contentType":415},{"size":410,"image":5714},{"width":412,"height":413},{"sys":5716,"fields":5717},{"id":15,"createdAt":17},{"title":31,"slug":349,"articleIntro":31,"category":5718},[5719],{"metadata":5720,"sys":5723,"fields":5730},{"tags":5721,"concepts":5722},[],[],{"space":5724,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5726,"publishedVersion":364,"revision":63,"contentType":5728,"locale":29},{"sys":5725},{"type":12,"linkType":13,"id":14},{"sys":5727},{"id":21,"type":12,"linkType":22},{"sys":5729},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5731,"metaTitle":374,"metaDescription":375,"mainTitle":5732,"subtitle":393,"heroImage":5747,"ctaButton":416,"ctaLink":417},[373],{"data":5733,"content":5734,"nodeType":75},{},[5735,5741],{"data":5736,"content":5737,"nodeType":386},{},[5738],{"data":5739,"marks":5740,"value":385,"nodeType":83},{},[],{"data":5742,"content":5743,"nodeType":88},{},[5744],{"data":5745,"marks":5746,"value":151,"nodeType":83},{},[],{"metadata":5748,"sys":5751,"fields":5756},{"tags":5749,"concepts":5750},[],[],{"space":5752,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5754,"publishedVersion":63,"revision":45,"locale":29},{"sys":5753},{"type":12,"linkType":13,"id":14},{"sys":5755},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5757},{"url":408,"details":5758,"fileName":414,"contentType":415},{"size":410,"image":5759},{"width":412,"height":413},{"sys":5761,"fields":5764},{"id":5762,"createdAt":5763},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":5765,"slug":5766,"articleIntro":5765,"category":5767},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[5768],{"metadata":5769,"sys":5772,"fields":5779},{"tags":5770,"concepts":5771},[],[],{"space":5773,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5775,"publishedVersion":364,"revision":63,"contentType":5777,"locale":29},{"sys":5774},{"type":12,"linkType":13,"id":14},{"sys":5776},{"id":21,"type":12,"linkType":22},{"sys":5778},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5780,"metaTitle":374,"metaDescription":375,"mainTitle":5781,"subtitle":393,"heroImage":5796,"ctaButton":416,"ctaLink":417},[373],{"data":5782,"content":5783,"nodeType":75},{},[5784,5790],{"data":5785,"content":5786,"nodeType":386},{},[5787],{"data":5788,"marks":5789,"value":385,"nodeType":83},{},[],{"data":5791,"content":5792,"nodeType":88},{},[5793],{"data":5794,"marks":5795,"value":151,"nodeType":83},{},[],{"metadata":5797,"sys":5800,"fields":5805},{"tags":5798,"concepts":5799},[],[],{"space":5801,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5803,"publishedVersion":63,"revision":45,"locale":29},{"sys":5802},{"type":12,"linkType":13,"id":14},{"sys":5804},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5806},{"url":408,"details":5807,"fileName":414,"contentType":415},{"size":410,"image":5808},{"width":412,"height":413},{"sys":5810,"fields":5813},{"id":5811,"createdAt":5812},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5814,"slug":5815,"articleIntro":5814,"category":5816},"Compte 58 - Virements internes","compte-58-virements-internes",[5817],{"metadata":5818,"sys":5821,"fields":5828},{"tags":5819,"concepts":5820},[],[],{"space":5822,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5824,"publishedVersion":364,"revision":63,"contentType":5826,"locale":29},{"sys":5823},{"type":12,"linkType":13,"id":14},{"sys":5825},{"id":21,"type":12,"linkType":22},{"sys":5827},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5829,"metaTitle":374,"metaDescription":375,"mainTitle":5830,"subtitle":393,"heroImage":5845,"ctaButton":416,"ctaLink":417},[373],{"data":5831,"content":5832,"nodeType":75},{},[5833,5839],{"data":5834,"content":5835,"nodeType":386},{},[5836],{"data":5837,"marks":5838,"value":385,"nodeType":83},{},[],{"data":5840,"content":5841,"nodeType":88},{},[5842],{"data":5843,"marks":5844,"value":151,"nodeType":83},{},[],{"metadata":5846,"sys":5849,"fields":5854},{"tags":5847,"concepts":5848},[],[],{"space":5850,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5852,"publishedVersion":63,"revision":45,"locale":29},{"sys":5851},{"type":12,"linkType":13,"id":14},{"sys":5853},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5855},{"url":408,"details":5856,"fileName":414,"contentType":415},{"size":410,"image":5857},{"width":412,"height":413},{"sys":5859,"fields":5862},{"id":5860,"createdAt":5861},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5863,"slug":5864,"articleIntro":5863,"category":5865},"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",[5866],{"metadata":5867,"sys":5870,"fields":5877},{"tags":5868,"concepts":5869},[],[],{"space":5871,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5873,"publishedVersion":364,"revision":63,"contentType":5875,"locale":29},{"sys":5872},{"type":12,"linkType":13,"id":14},{"sys":5874},{"id":21,"type":12,"linkType":22},{"sys":5876},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5878,"metaTitle":374,"metaDescription":375,"mainTitle":5879,"subtitle":393,"heroImage":5894,"ctaButton":416,"ctaLink":417},[373],{"data":5880,"content":5881,"nodeType":75},{},[5882,5888],{"data":5883,"content":5884,"nodeType":386},{},[5885],{"data":5886,"marks":5887,"value":385,"nodeType":83},{},[],{"data":5889,"content":5890,"nodeType":88},{},[5891],{"data":5892,"marks":5893,"value":151,"nodeType":83},{},[],{"metadata":5895,"sys":5898,"fields":5903},{"tags":5896,"concepts":5897},[],[],{"space":5899,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5901,"publishedVersion":63,"revision":45,"locale":29},{"sys":5900},{"type":12,"linkType":13,"id":14},{"sys":5902},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5904},{"url":408,"details":5905,"fileName":414,"contentType":415},{"size":410,"image":5906},{"width":412,"height":413},{"sys":5908,"fields":5911},{"id":5909,"createdAt":5910},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":5912,"slug":5913,"articleIntro":5912,"category":5914},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[5915],{"metadata":5916,"sys":5919,"fields":5926},{"tags":5917,"concepts":5918},[],[],{"space":5920,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5922,"publishedVersion":364,"revision":63,"contentType":5924,"locale":29},{"sys":5921},{"type":12,"linkType":13,"id":14},{"sys":5923},{"id":21,"type":12,"linkType":22},{"sys":5925},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5927,"metaTitle":374,"metaDescription":375,"mainTitle":5928,"subtitle":393,"heroImage":5943,"ctaButton":416,"ctaLink":417},[373],{"data":5929,"content":5930,"nodeType":75},{},[5931,5937],{"data":5932,"content":5933,"nodeType":386},{},[5934],{"data":5935,"marks":5936,"value":385,"nodeType":83},{},[],{"data":5938,"content":5939,"nodeType":88},{},[5940],{"data":5941,"marks":5942,"value":151,"nodeType":83},{},[],{"metadata":5944,"sys":5947,"fields":5952},{"tags":5945,"concepts":5946},[],[],{"space":5948,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5950,"publishedVersion":63,"revision":45,"locale":29},{"sys":5949},{"type":12,"linkType":13,"id":14},{"sys":5951},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":5953},{"url":408,"details":5954,"fileName":414,"contentType":415},{"size":410,"image":5955},{"width":412,"height":413},{"sys":5957,"fields":5960},{"id":5958,"createdAt":5959},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":5961,"slug":5962,"articleIntro":5961,"category":5963},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[5964],{"metadata":5965,"sys":5968,"fields":5975},{"tags":5966,"concepts":5967},[],[],{"space":5969,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5971,"publishedVersion":364,"revision":63,"contentType":5973,"locale":29},{"sys":5970},{"type":12,"linkType":13,"id":14},{"sys":5972},{"id":21,"type":12,"linkType":22},{"sys":5974},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5976,"metaTitle":374,"metaDescription":375,"mainTitle":5977,"subtitle":393,"heroImage":5992,"ctaButton":416,"ctaLink":417},[373],{"data":5978,"content":5979,"nodeType":75},{},[5980,5986],{"data":5981,"content":5982,"nodeType":386},{},[5983],{"data":5984,"marks":5985,"value":385,"nodeType":83},{},[],{"data":5987,"content":5988,"nodeType":88},{},[5989],{"data":5990,"marks":5991,"value":151,"nodeType":83},{},[],{"metadata":5993,"sys":5996,"fields":6001},{"tags":5994,"concepts":5995},[],[],{"space":5997,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":5999,"publishedVersion":63,"revision":45,"locale":29},{"sys":5998},{"type":12,"linkType":13,"id":14},{"sys":6000},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6002},{"url":408,"details":6003,"fileName":414,"contentType":415},{"size":410,"image":6004},{"width":412,"height":413},{"sys":6006,"fields":6009},{"id":6007,"createdAt":6008},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":6010,"slug":6011,"articleIntro":-1,"category":6012},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[6013],{"metadata":6014,"sys":6017,"fields":6024},{"tags":6015,"concepts":6016},[],[],{"space":6018,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6020,"publishedVersion":364,"revision":63,"contentType":6022,"locale":29},{"sys":6019},{"type":12,"linkType":13,"id":14},{"sys":6021},{"id":21,"type":12,"linkType":22},{"sys":6023},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6025,"metaTitle":374,"metaDescription":375,"mainTitle":6026,"subtitle":393,"heroImage":6041,"ctaButton":416,"ctaLink":417},[373],{"data":6027,"content":6028,"nodeType":75},{},[6029,6035],{"data":6030,"content":6031,"nodeType":386},{},[6032],{"data":6033,"marks":6034,"value":385,"nodeType":83},{},[],{"data":6036,"content":6037,"nodeType":88},{},[6038],{"data":6039,"marks":6040,"value":151,"nodeType":83},{},[],{"metadata":6042,"sys":6045,"fields":6050},{"tags":6043,"concepts":6044},[],[],{"space":6046,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6048,"publishedVersion":63,"revision":45,"locale":29},{"sys":6047},{"type":12,"linkType":13,"id":14},{"sys":6049},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6051},{"url":408,"details":6052,"fileName":414,"contentType":415},{"size":410,"image":6053},{"width":412,"height":413},{"sys":6055,"fields":6058},{"id":6056,"createdAt":6057},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":6059,"slug":6060,"articleIntro":-1,"category":6061},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[6062],{"metadata":6063,"sys":6066,"fields":6073},{"tags":6064,"concepts":6065},[],[],{"space":6067,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6069,"publishedVersion":364,"revision":63,"contentType":6071,"locale":29},{"sys":6068},{"type":12,"linkType":13,"id":14},{"sys":6070},{"id":21,"type":12,"linkType":22},{"sys":6072},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6074,"metaTitle":374,"metaDescription":375,"mainTitle":6075,"subtitle":393,"heroImage":6090,"ctaButton":416,"ctaLink":417},[373],{"data":6076,"content":6077,"nodeType":75},{},[6078,6084],{"data":6079,"content":6080,"nodeType":386},{},[6081],{"data":6082,"marks":6083,"value":385,"nodeType":83},{},[],{"data":6085,"content":6086,"nodeType":88},{},[6087],{"data":6088,"marks":6089,"value":151,"nodeType":83},{},[],{"metadata":6091,"sys":6094,"fields":6099},{"tags":6092,"concepts":6093},[],[],{"space":6095,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6097,"publishedVersion":63,"revision":45,"locale":29},{"sys":6096},{"type":12,"linkType":13,"id":14},{"sys":6098},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6100},{"url":408,"details":6101,"fileName":414,"contentType":415},{"size":410,"image":6102},{"width":412,"height":413},{"sys":6104,"fields":6107},{"id":6105,"createdAt":6106},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":6108,"slug":6109,"articleIntro":-1,"category":6110},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[6111],{"metadata":6112,"sys":6115,"fields":6122},{"tags":6113,"concepts":6114},[],[],{"space":6116,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6118,"publishedVersion":364,"revision":63,"contentType":6120,"locale":29},{"sys":6117},{"type":12,"linkType":13,"id":14},{"sys":6119},{"id":21,"type":12,"linkType":22},{"sys":6121},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6123,"metaTitle":374,"metaDescription":375,"mainTitle":6124,"subtitle":393,"heroImage":6139,"ctaButton":416,"ctaLink":417},[373],{"data":6125,"content":6126,"nodeType":75},{},[6127,6133],{"data":6128,"content":6129,"nodeType":386},{},[6130],{"data":6131,"marks":6132,"value":385,"nodeType":83},{},[],{"data":6134,"content":6135,"nodeType":88},{},[6136],{"data":6137,"marks":6138,"value":151,"nodeType":83},{},[],{"metadata":6140,"sys":6143,"fields":6148},{"tags":6141,"concepts":6142},[],[],{"space":6144,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6146,"publishedVersion":63,"revision":45,"locale":29},{"sys":6145},{"type":12,"linkType":13,"id":14},{"sys":6147},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6149},{"url":408,"details":6150,"fileName":414,"contentType":415},{"size":410,"image":6151},{"width":412,"height":413},{"sys":6153,"fields":6156},{"id":6154,"createdAt":6155},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":6157,"slug":6158,"articleIntro":6157,"category":6159},"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",[6160],{"metadata":6161,"sys":6164,"fields":6171},{"tags":6162,"concepts":6163},[],[],{"space":6165,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6167,"publishedVersion":364,"revision":63,"contentType":6169,"locale":29},{"sys":6166},{"type":12,"linkType":13,"id":14},{"sys":6168},{"id":21,"type":12,"linkType":22},{"sys":6170},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6172,"metaTitle":374,"metaDescription":375,"mainTitle":6173,"subtitle":393,"heroImage":6188,"ctaButton":416,"ctaLink":417},[373],{"data":6174,"content":6175,"nodeType":75},{},[6176,6182],{"data":6177,"content":6178,"nodeType":386},{},[6179],{"data":6180,"marks":6181,"value":385,"nodeType":83},{},[],{"data":6183,"content":6184,"nodeType":88},{},[6185],{"data":6186,"marks":6187,"value":151,"nodeType":83},{},[],{"metadata":6189,"sys":6192,"fields":6197},{"tags":6190,"concepts":6191},[],[],{"space":6193,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6195,"publishedVersion":63,"revision":45,"locale":29},{"sys":6194},{"type":12,"linkType":13,"id":14},{"sys":6196},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6198},{"url":408,"details":6199,"fileName":414,"contentType":415},{"size":410,"image":6200},{"width":412,"height":413},{"sys":6202,"fields":6205},{"id":6203,"createdAt":6204},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":6206,"slug":6207,"articleIntro":-1,"category":6208},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[6209],{"metadata":6210,"sys":6213,"fields":6220},{"tags":6211,"concepts":6212},[],[],{"space":6214,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6216,"publishedVersion":364,"revision":63,"contentType":6218,"locale":29},{"sys":6215},{"type":12,"linkType":13,"id":14},{"sys":6217},{"id":21,"type":12,"linkType":22},{"sys":6219},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6221,"metaTitle":374,"metaDescription":375,"mainTitle":6222,"subtitle":393,"heroImage":6237,"ctaButton":416,"ctaLink":417},[373],{"data":6223,"content":6224,"nodeType":75},{},[6225,6231],{"data":6226,"content":6227,"nodeType":386},{},[6228],{"data":6229,"marks":6230,"value":385,"nodeType":83},{},[],{"data":6232,"content":6233,"nodeType":88},{},[6234],{"data":6235,"marks":6236,"value":151,"nodeType":83},{},[],{"metadata":6238,"sys":6241,"fields":6246},{"tags":6239,"concepts":6240},[],[],{"space":6242,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6244,"publishedVersion":63,"revision":45,"locale":29},{"sys":6243},{"type":12,"linkType":13,"id":14},{"sys":6245},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6247},{"url":408,"details":6248,"fileName":414,"contentType":415},{"size":410,"image":6249},{"width":412,"height":413},{"sys":6251,"fields":6254},{"id":6252,"createdAt":6253},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":6255,"slug":6256,"articleIntro":6257,"category":6258},"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.",[6259],{"metadata":6260,"sys":6263,"fields":6270},{"tags":6261,"concepts":6262},[],[],{"space":6264,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6266,"publishedVersion":364,"revision":63,"contentType":6268,"locale":29},{"sys":6265},{"type":12,"linkType":13,"id":14},{"sys":6267},{"id":21,"type":12,"linkType":22},{"sys":6269},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6271,"metaTitle":374,"metaDescription":375,"mainTitle":6272,"subtitle":393,"heroImage":6287,"ctaButton":416,"ctaLink":417},[373],{"data":6273,"content":6274,"nodeType":75},{},[6275,6281],{"data":6276,"content":6277,"nodeType":386},{},[6278],{"data":6279,"marks":6280,"value":385,"nodeType":83},{},[],{"data":6282,"content":6283,"nodeType":88},{},[6284],{"data":6285,"marks":6286,"value":151,"nodeType":83},{},[],{"metadata":6288,"sys":6291,"fields":6296},{"tags":6289,"concepts":6290},[],[],{"space":6292,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6294,"publishedVersion":63,"revision":45,"locale":29},{"sys":6293},{"type":12,"linkType":13,"id":14},{"sys":6295},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6297},{"url":408,"details":6298,"fileName":414,"contentType":415},{"size":410,"image":6299},{"width":412,"height":413},{"sys":6301,"fields":6304},{"id":6302,"createdAt":6303},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":6305,"slug":6306,"articleIntro":6305,"category":6307},"2751 - Dépôts","compte-2751-depots",[6308],{"metadata":6309,"sys":6312,"fields":6319},{"tags":6310,"concepts":6311},[],[],{"space":6313,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6315,"publishedVersion":364,"revision":63,"contentType":6317,"locale":29},{"sys":6314},{"type":12,"linkType":13,"id":14},{"sys":6316},{"id":21,"type":12,"linkType":22},{"sys":6318},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6320,"metaTitle":374,"metaDescription":375,"mainTitle":6321,"subtitle":393,"heroImage":6336,"ctaButton":416,"ctaLink":417},[373],{"data":6322,"content":6323,"nodeType":75},{},[6324,6330],{"data":6325,"content":6326,"nodeType":386},{},[6327],{"data":6328,"marks":6329,"value":385,"nodeType":83},{},[],{"data":6331,"content":6332,"nodeType":88},{},[6333],{"data":6334,"marks":6335,"value":151,"nodeType":83},{},[],{"metadata":6337,"sys":6340,"fields":6345},{"tags":6338,"concepts":6339},[],[],{"space":6341,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6343,"publishedVersion":63,"revision":45,"locale":29},{"sys":6342},{"type":12,"linkType":13,"id":14},{"sys":6344},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6346},{"url":408,"details":6347,"fileName":414,"contentType":415},{"size":410,"image":6348},{"width":412,"height":413},{"sys":6350,"fields":6353},{"id":6351,"createdAt":6352},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":6354,"slug":6355,"articleIntro":-1,"category":6356},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[6357],{"metadata":6358,"sys":6361,"fields":6368},{"tags":6359,"concepts":6360},[],[],{"space":6362,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6364,"publishedVersion":364,"revision":63,"contentType":6366,"locale":29},{"sys":6363},{"type":12,"linkType":13,"id":14},{"sys":6365},{"id":21,"type":12,"linkType":22},{"sys":6367},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6369,"metaTitle":374,"metaDescription":375,"mainTitle":6370,"subtitle":393,"heroImage":6385,"ctaButton":416,"ctaLink":417},[373],{"data":6371,"content":6372,"nodeType":75},{},[6373,6379],{"data":6374,"content":6375,"nodeType":386},{},[6376],{"data":6377,"marks":6378,"value":385,"nodeType":83},{},[],{"data":6380,"content":6381,"nodeType":88},{},[6382],{"data":6383,"marks":6384,"value":151,"nodeType":83},{},[],{"metadata":6386,"sys":6389,"fields":6394},{"tags":6387,"concepts":6388},[],[],{"space":6390,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6392,"publishedVersion":63,"revision":45,"locale":29},{"sys":6391},{"type":12,"linkType":13,"id":14},{"sys":6393},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6395},{"url":408,"details":6396,"fileName":414,"contentType":415},{"size":410,"image":6397},{"width":412,"height":413},{"sys":6399,"fields":6402},{"id":6400,"createdAt":6401},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":6403,"slug":6404,"articleIntro":6403,"category":6405},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[6406],{"metadata":6407,"sys":6410,"fields":6417},{"tags":6408,"concepts":6409},[],[],{"space":6411,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6413,"publishedVersion":364,"revision":63,"contentType":6415,"locale":29},{"sys":6412},{"type":12,"linkType":13,"id":14},{"sys":6414},{"id":21,"type":12,"linkType":22},{"sys":6416},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6418,"metaTitle":374,"metaDescription":375,"mainTitle":6419,"subtitle":393,"heroImage":6434,"ctaButton":416,"ctaLink":417},[373],{"data":6420,"content":6421,"nodeType":75},{},[6422,6428],{"data":6423,"content":6424,"nodeType":386},{},[6425],{"data":6426,"marks":6427,"value":385,"nodeType":83},{},[],{"data":6429,"content":6430,"nodeType":88},{},[6431],{"data":6432,"marks":6433,"value":151,"nodeType":83},{},[],{"metadata":6435,"sys":6438,"fields":6443},{"tags":6436,"concepts":6437},[],[],{"space":6439,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6441,"publishedVersion":63,"revision":45,"locale":29},{"sys":6440},{"type":12,"linkType":13,"id":14},{"sys":6442},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6444},{"url":408,"details":6445,"fileName":414,"contentType":415},{"size":410,"image":6446},{"width":412,"height":413},{"sys":6448,"fields":6451},{"id":6449,"createdAt":6450},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":6452,"slug":6453,"articleIntro":6452,"category":6454},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[6455],{"metadata":6456,"sys":6459,"fields":6466},{"tags":6457,"concepts":6458},[],[],{"space":6460,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6462,"publishedVersion":364,"revision":63,"contentType":6464,"locale":29},{"sys":6461},{"type":12,"linkType":13,"id":14},{"sys":6463},{"id":21,"type":12,"linkType":22},{"sys":6465},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6467,"metaTitle":374,"metaDescription":375,"mainTitle":6468,"subtitle":393,"heroImage":6483,"ctaButton":416,"ctaLink":417},[373],{"data":6469,"content":6470,"nodeType":75},{},[6471,6477],{"data":6472,"content":6473,"nodeType":386},{},[6474],{"data":6475,"marks":6476,"value":385,"nodeType":83},{},[],{"data":6478,"content":6479,"nodeType":88},{},[6480],{"data":6481,"marks":6482,"value":151,"nodeType":83},{},[],{"metadata":6484,"sys":6487,"fields":6492},{"tags":6485,"concepts":6486},[],[],{"space":6488,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6490,"publishedVersion":63,"revision":45,"locale":29},{"sys":6489},{"type":12,"linkType":13,"id":14},{"sys":6491},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6493},{"url":408,"details":6494,"fileName":414,"contentType":415},{"size":410,"image":6495},{"width":412,"height":413},{"sys":6497,"fields":6500},{"id":6498,"createdAt":6499},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":6501,"slug":6502,"articleIntro":-1,"category":6503},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[6504],{"metadata":6505,"sys":6508,"fields":6515},{"tags":6506,"concepts":6507},[],[],{"space":6509,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6511,"publishedVersion":364,"revision":63,"contentType":6513,"locale":29},{"sys":6510},{"type":12,"linkType":13,"id":14},{"sys":6512},{"id":21,"type":12,"linkType":22},{"sys":6514},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6516,"metaTitle":374,"metaDescription":375,"mainTitle":6517,"subtitle":393,"heroImage":6532,"ctaButton":416,"ctaLink":417},[373],{"data":6518,"content":6519,"nodeType":75},{},[6520,6526],{"data":6521,"content":6522,"nodeType":386},{},[6523],{"data":6524,"marks":6525,"value":385,"nodeType":83},{},[],{"data":6527,"content":6528,"nodeType":88},{},[6529],{"data":6530,"marks":6531,"value":151,"nodeType":83},{},[],{"metadata":6533,"sys":6536,"fields":6541},{"tags":6534,"concepts":6535},[],[],{"space":6537,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6539,"publishedVersion":63,"revision":45,"locale":29},{"sys":6538},{"type":12,"linkType":13,"id":14},{"sys":6540},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6542},{"url":408,"details":6543,"fileName":414,"contentType":415},{"size":410,"image":6544},{"width":412,"height":413},{"sys":6546,"fields":6549},{"id":6547,"createdAt":6548},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":6550,"slug":6551,"articleIntro":6550,"category":6552},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[6553],{"metadata":6554,"sys":6557,"fields":6564},{"tags":6555,"concepts":6556},[],[],{"space":6558,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6560,"publishedVersion":364,"revision":63,"contentType":6562,"locale":29},{"sys":6559},{"type":12,"linkType":13,"id":14},{"sys":6561},{"id":21,"type":12,"linkType":22},{"sys":6563},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6565,"metaTitle":374,"metaDescription":375,"mainTitle":6566,"subtitle":393,"heroImage":6581,"ctaButton":416,"ctaLink":417},[373],{"data":6567,"content":6568,"nodeType":75},{},[6569,6575],{"data":6570,"content":6571,"nodeType":386},{},[6572],{"data":6573,"marks":6574,"value":385,"nodeType":83},{},[],{"data":6576,"content":6577,"nodeType":88},{},[6578],{"data":6579,"marks":6580,"value":151,"nodeType":83},{},[],{"metadata":6582,"sys":6585,"fields":6590},{"tags":6583,"concepts":6584},[],[],{"space":6586,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6588,"publishedVersion":63,"revision":45,"locale":29},{"sys":6587},{"type":12,"linkType":13,"id":14},{"sys":6589},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6591},{"url":408,"details":6592,"fileName":414,"contentType":415},{"size":410,"image":6593},{"width":412,"height":413},{"sys":6595,"fields":6598},{"id":6596,"createdAt":6597},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":6599,"slug":6600,"articleIntro":6599,"category":6601},"2748 - Autres prêts","compte-2748-autres-prets",[6602],{"metadata":6603,"sys":6606,"fields":6613},{"tags":6604,"concepts":6605},[],[],{"space":6607,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6609,"publishedVersion":364,"revision":63,"contentType":6611,"locale":29},{"sys":6608},{"type":12,"linkType":13,"id":14},{"sys":6610},{"id":21,"type":12,"linkType":22},{"sys":6612},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6614,"metaTitle":374,"metaDescription":375,"mainTitle":6615,"subtitle":393,"heroImage":6630,"ctaButton":416,"ctaLink":417},[373],{"data":6616,"content":6617,"nodeType":75},{},[6618,6624],{"data":6619,"content":6620,"nodeType":386},{},[6621],{"data":6622,"marks":6623,"value":385,"nodeType":83},{},[],{"data":6625,"content":6626,"nodeType":88},{},[6627],{"data":6628,"marks":6629,"value":151,"nodeType":83},{},[],{"metadata":6631,"sys":6634,"fields":6639},{"tags":6632,"concepts":6633},[],[],{"space":6635,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6637,"publishedVersion":63,"revision":45,"locale":29},{"sys":6636},{"type":12,"linkType":13,"id":14},{"sys":6638},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6640},{"url":408,"details":6641,"fileName":414,"contentType":415},{"size":410,"image":6642},{"width":412,"height":413},{"sys":6644,"fields":6647},{"id":6645,"createdAt":6646},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":6648,"slug":6649,"articleIntro":6648,"category":6650},"Compte 53 - Caisse","compte-53-caisse",[6651],{"metadata":6652,"sys":6655,"fields":6662},{"tags":6653,"concepts":6654},[],[],{"space":6656,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6658,"publishedVersion":364,"revision":63,"contentType":6660,"locale":29},{"sys":6657},{"type":12,"linkType":13,"id":14},{"sys":6659},{"id":21,"type":12,"linkType":22},{"sys":6661},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6663,"metaTitle":374,"metaDescription":375,"mainTitle":6664,"subtitle":393,"heroImage":6679,"ctaButton":416,"ctaLink":417},[373],{"data":6665,"content":6666,"nodeType":75},{},[6667,6673],{"data":6668,"content":6669,"nodeType":386},{},[6670],{"data":6671,"marks":6672,"value":385,"nodeType":83},{},[],{"data":6674,"content":6675,"nodeType":88},{},[6676],{"data":6677,"marks":6678,"value":151,"nodeType":83},{},[],{"metadata":6680,"sys":6683,"fields":6688},{"tags":6681,"concepts":6682},[],[],{"space":6684,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6686,"publishedVersion":63,"revision":45,"locale":29},{"sys":6685},{"type":12,"linkType":13,"id":14},{"sys":6687},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6689},{"url":408,"details":6690,"fileName":414,"contentType":415},{"size":410,"image":6691},{"width":412,"height":413},{"sys":6693,"fields":6696},{"id":6694,"createdAt":6695},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":6697,"slug":6698,"articleIntro":6697,"category":6699},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[6700],{"metadata":6701,"sys":6704,"fields":6711},{"tags":6702,"concepts":6703},[],[],{"space":6705,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6707,"publishedVersion":364,"revision":63,"contentType":6709,"locale":29},{"sys":6706},{"type":12,"linkType":13,"id":14},{"sys":6708},{"id":21,"type":12,"linkType":22},{"sys":6710},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6712,"metaTitle":374,"metaDescription":375,"mainTitle":6713,"subtitle":393,"heroImage":6728,"ctaButton":416,"ctaLink":417},[373],{"data":6714,"content":6715,"nodeType":75},{},[6716,6722],{"data":6717,"content":6718,"nodeType":386},{},[6719],{"data":6720,"marks":6721,"value":385,"nodeType":83},{},[],{"data":6723,"content":6724,"nodeType":88},{},[6725],{"data":6726,"marks":6727,"value":151,"nodeType":83},{},[],{"metadata":6729,"sys":6732,"fields":6737},{"tags":6730,"concepts":6731},[],[],{"space":6733,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6735,"publishedVersion":63,"revision":45,"locale":29},{"sys":6734},{"type":12,"linkType":13,"id":14},{"sys":6736},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6738},{"url":408,"details":6739,"fileName":414,"contentType":415},{"size":410,"image":6740},{"width":412,"height":413},{"sys":6742,"fields":6745},{"id":6743,"createdAt":6744},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":6746,"slug":6747,"articleIntro":6746,"category":6748},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[6749],{"metadata":6750,"sys":6753,"fields":6760},{"tags":6751,"concepts":6752},[],[],{"space":6754,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6756,"publishedVersion":364,"revision":63,"contentType":6758,"locale":29},{"sys":6755},{"type":12,"linkType":13,"id":14},{"sys":6757},{"id":21,"type":12,"linkType":22},{"sys":6759},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6761,"metaTitle":374,"metaDescription":375,"mainTitle":6762,"subtitle":393,"heroImage":6777,"ctaButton":416,"ctaLink":417},[373],{"data":6763,"content":6764,"nodeType":75},{},[6765,6771],{"data":6766,"content":6767,"nodeType":386},{},[6768],{"data":6769,"marks":6770,"value":385,"nodeType":83},{},[],{"data":6772,"content":6773,"nodeType":88},{},[6774],{"data":6775,"marks":6776,"value":151,"nodeType":83},{},[],{"metadata":6778,"sys":6781,"fields":6786},{"tags":6779,"concepts":6780},[],[],{"space":6782,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6784,"publishedVersion":63,"revision":45,"locale":29},{"sys":6783},{"type":12,"linkType":13,"id":14},{"sys":6785},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6787},{"url":408,"details":6788,"fileName":414,"contentType":415},{"size":410,"image":6789},{"width":412,"height":413},{"sys":6791,"fields":6794},{"id":6792,"createdAt":6793},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":6795,"slug":6796,"articleIntro":6795,"category":6797},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[6798],{"metadata":6799,"sys":6802,"fields":6809},{"tags":6800,"concepts":6801},[],[],{"space":6803,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6805,"publishedVersion":364,"revision":63,"contentType":6807,"locale":29},{"sys":6804},{"type":12,"linkType":13,"id":14},{"sys":6806},{"id":21,"type":12,"linkType":22},{"sys":6808},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6810,"metaTitle":374,"metaDescription":375,"mainTitle":6811,"subtitle":393,"heroImage":6826,"ctaButton":416,"ctaLink":417},[373],{"data":6812,"content":6813,"nodeType":75},{},[6814,6820],{"data":6815,"content":6816,"nodeType":386},{},[6817],{"data":6818,"marks":6819,"value":385,"nodeType":83},{},[],{"data":6821,"content":6822,"nodeType":88},{},[6823],{"data":6824,"marks":6825,"value":151,"nodeType":83},{},[],{"metadata":6827,"sys":6830,"fields":6835},{"tags":6828,"concepts":6829},[],[],{"space":6831,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6833,"publishedVersion":63,"revision":45,"locale":29},{"sys":6832},{"type":12,"linkType":13,"id":14},{"sys":6834},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6836},{"url":408,"details":6837,"fileName":414,"contentType":415},{"size":410,"image":6838},{"width":412,"height":413},{"sys":6840,"fields":6843},{"id":6841,"createdAt":6842},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":6844,"slug":6845,"articleIntro":6844,"category":6846},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[6847],{"metadata":6848,"sys":6851,"fields":6858},{"tags":6849,"concepts":6850},[],[],{"space":6852,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6854,"publishedVersion":364,"revision":63,"contentType":6856,"locale":29},{"sys":6853},{"type":12,"linkType":13,"id":14},{"sys":6855},{"id":21,"type":12,"linkType":22},{"sys":6857},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6859,"metaTitle":374,"metaDescription":375,"mainTitle":6860,"subtitle":393,"heroImage":6875,"ctaButton":416,"ctaLink":417},[373],{"data":6861,"content":6862,"nodeType":75},{},[6863,6869],{"data":6864,"content":6865,"nodeType":386},{},[6866],{"data":6867,"marks":6868,"value":385,"nodeType":83},{},[],{"data":6870,"content":6871,"nodeType":88},{},[6872],{"data":6873,"marks":6874,"value":151,"nodeType":83},{},[],{"metadata":6876,"sys":6879,"fields":6884},{"tags":6877,"concepts":6878},[],[],{"space":6880,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6882,"publishedVersion":63,"revision":45,"locale":29},{"sys":6881},{"type":12,"linkType":13,"id":14},{"sys":6883},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6885},{"url":408,"details":6886,"fileName":414,"contentType":415},{"size":410,"image":6887},{"width":412,"height":413},{"sys":6889,"fields":6892},{"id":6890,"createdAt":6891},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":6893,"slug":6894,"articleIntro":6893,"category":6895},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[6896],{"metadata":6897,"sys":6900,"fields":6907},{"tags":6898,"concepts":6899},[],[],{"space":6901,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6903,"publishedVersion":364,"revision":63,"contentType":6905,"locale":29},{"sys":6902},{"type":12,"linkType":13,"id":14},{"sys":6904},{"id":21,"type":12,"linkType":22},{"sys":6906},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6908,"metaTitle":374,"metaDescription":375,"mainTitle":6909,"subtitle":393,"heroImage":6924,"ctaButton":416,"ctaLink":417},[373],{"data":6910,"content":6911,"nodeType":75},{},[6912,6918],{"data":6913,"content":6914,"nodeType":386},{},[6915],{"data":6916,"marks":6917,"value":385,"nodeType":83},{},[],{"data":6919,"content":6920,"nodeType":88},{},[6921],{"data":6922,"marks":6923,"value":151,"nodeType":83},{},[],{"metadata":6925,"sys":6928,"fields":6933},{"tags":6926,"concepts":6927},[],[],{"space":6929,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6931,"publishedVersion":63,"revision":45,"locale":29},{"sys":6930},{"type":12,"linkType":13,"id":14},{"sys":6932},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6934},{"url":408,"details":6935,"fileName":414,"contentType":415},{"size":410,"image":6936},{"width":412,"height":413},{"sys":6938,"fields":6941},{"id":6939,"createdAt":6940},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":6942,"slug":6943,"articleIntro":-1,"category":6944},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[6945],{"metadata":6946,"sys":6949,"fields":6956},{"tags":6947,"concepts":6948},[],[],{"space":6950,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6952,"publishedVersion":364,"revision":63,"contentType":6954,"locale":29},{"sys":6951},{"type":12,"linkType":13,"id":14},{"sys":6953},{"id":21,"type":12,"linkType":22},{"sys":6955},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6957,"metaTitle":374,"metaDescription":375,"mainTitle":6958,"subtitle":393,"heroImage":6973,"ctaButton":416,"ctaLink":417},[373],{"data":6959,"content":6960,"nodeType":75},{},[6961,6967],{"data":6962,"content":6963,"nodeType":386},{},[6964],{"data":6965,"marks":6966,"value":385,"nodeType":83},{},[],{"data":6968,"content":6969,"nodeType":88},{},[6970],{"data":6971,"marks":6972,"value":151,"nodeType":83},{},[],{"metadata":6974,"sys":6977,"fields":6982},{"tags":6975,"concepts":6976},[],[],{"space":6978,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":6980,"publishedVersion":63,"revision":45,"locale":29},{"sys":6979},{"type":12,"linkType":13,"id":14},{"sys":6981},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":6983},{"url":408,"details":6984,"fileName":414,"contentType":415},{"size":410,"image":6985},{"width":412,"height":413},{"sys":6987,"fields":6990},{"id":6988,"createdAt":6989},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":6991,"slug":6992,"articleIntro":6991,"category":6993},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[6994],{"metadata":6995,"sys":6998,"fields":7005},{"tags":6996,"concepts":6997},[],[],{"space":6999,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7001,"publishedVersion":364,"revision":63,"contentType":7003,"locale":29},{"sys":7000},{"type":12,"linkType":13,"id":14},{"sys":7002},{"id":21,"type":12,"linkType":22},{"sys":7004},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7006,"metaTitle":374,"metaDescription":375,"mainTitle":7007,"subtitle":393,"heroImage":7022,"ctaButton":416,"ctaLink":417},[373],{"data":7008,"content":7009,"nodeType":75},{},[7010,7016],{"data":7011,"content":7012,"nodeType":386},{},[7013],{"data":7014,"marks":7015,"value":385,"nodeType":83},{},[],{"data":7017,"content":7018,"nodeType":88},{},[7019],{"data":7020,"marks":7021,"value":151,"nodeType":83},{},[],{"metadata":7023,"sys":7026,"fields":7031},{"tags":7024,"concepts":7025},[],[],{"space":7027,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7029,"publishedVersion":63,"revision":45,"locale":29},{"sys":7028},{"type":12,"linkType":13,"id":14},{"sys":7030},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7032},{"url":408,"details":7033,"fileName":414,"contentType":415},{"size":410,"image":7034},{"width":412,"height":413},{"sys":7036,"fields":7039},{"id":7037,"createdAt":7038},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":7040,"slug":7041,"articleIntro":7040,"category":7042},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[7043],{"metadata":7044,"sys":7047,"fields":7054},{"tags":7045,"concepts":7046},[],[],{"space":7048,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7050,"publishedVersion":364,"revision":63,"contentType":7052,"locale":29},{"sys":7049},{"type":12,"linkType":13,"id":14},{"sys":7051},{"id":21,"type":12,"linkType":22},{"sys":7053},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7055,"metaTitle":374,"metaDescription":375,"mainTitle":7056,"subtitle":393,"heroImage":7071,"ctaButton":416,"ctaLink":417},[373],{"data":7057,"content":7058,"nodeType":75},{},[7059,7065],{"data":7060,"content":7061,"nodeType":386},{},[7062],{"data":7063,"marks":7064,"value":385,"nodeType":83},{},[],{"data":7066,"content":7067,"nodeType":88},{},[7068],{"data":7069,"marks":7070,"value":151,"nodeType":83},{},[],{"metadata":7072,"sys":7075,"fields":7080},{"tags":7073,"concepts":7074},[],[],{"space":7076,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7078,"publishedVersion":63,"revision":45,"locale":29},{"sys":7077},{"type":12,"linkType":13,"id":14},{"sys":7079},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7081},{"url":408,"details":7082,"fileName":414,"contentType":415},{"size":410,"image":7083},{"width":412,"height":413},{"sys":7085,"fields":7088},{"id":7086,"createdAt":7087},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":7089,"slug":7090,"articleIntro":7091,"category":7092},"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.",[7093],{"metadata":7094,"sys":7097,"fields":7104},{"tags":7095,"concepts":7096},[],[],{"space":7098,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7100,"publishedVersion":364,"revision":63,"contentType":7102,"locale":29},{"sys":7099},{"type":12,"linkType":13,"id":14},{"sys":7101},{"id":21,"type":12,"linkType":22},{"sys":7103},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7105,"metaTitle":374,"metaDescription":375,"mainTitle":7106,"subtitle":393,"heroImage":7121,"ctaButton":416,"ctaLink":417},[373],{"data":7107,"content":7108,"nodeType":75},{},[7109,7115],{"data":7110,"content":7111,"nodeType":386},{},[7112],{"data":7113,"marks":7114,"value":385,"nodeType":83},{},[],{"data":7116,"content":7117,"nodeType":88},{},[7118],{"data":7119,"marks":7120,"value":151,"nodeType":83},{},[],{"metadata":7122,"sys":7125,"fields":7130},{"tags":7123,"concepts":7124},[],[],{"space":7126,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7128,"publishedVersion":63,"revision":45,"locale":29},{"sys":7127},{"type":12,"linkType":13,"id":14},{"sys":7129},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7131},{"url":408,"details":7132,"fileName":414,"contentType":415},{"size":410,"image":7133},{"width":412,"height":413},{"sys":7135,"fields":7138},{"id":7136,"createdAt":7137},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":7139,"slug":7140,"articleIntro":7139,"category":7141},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[7142],{"metadata":7143,"sys":7146,"fields":7153},{"tags":7144,"concepts":7145},[],[],{"space":7147,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7149,"publishedVersion":364,"revision":63,"contentType":7151,"locale":29},{"sys":7148},{"type":12,"linkType":13,"id":14},{"sys":7150},{"id":21,"type":12,"linkType":22},{"sys":7152},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7154,"metaTitle":374,"metaDescription":375,"mainTitle":7155,"subtitle":393,"heroImage":7170,"ctaButton":416,"ctaLink":417},[373],{"data":7156,"content":7157,"nodeType":75},{},[7158,7164],{"data":7159,"content":7160,"nodeType":386},{},[7161],{"data":7162,"marks":7163,"value":385,"nodeType":83},{},[],{"data":7165,"content":7166,"nodeType":88},{},[7167],{"data":7168,"marks":7169,"value":151,"nodeType":83},{},[],{"metadata":7171,"sys":7174,"fields":7179},{"tags":7172,"concepts":7173},[],[],{"space":7175,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7177,"publishedVersion":63,"revision":45,"locale":29},{"sys":7176},{"type":12,"linkType":13,"id":14},{"sys":7178},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7180},{"url":408,"details":7181,"fileName":414,"contentType":415},{"size":410,"image":7182},{"width":412,"height":413},{"sys":7184,"fields":7187},{"id":7185,"createdAt":7186},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":7188,"slug":7189,"articleIntro":-1,"category":7190},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[7191],{"metadata":7192,"sys":7195,"fields":7202},{"tags":7193,"concepts":7194},[],[],{"space":7196,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7198,"publishedVersion":364,"revision":63,"contentType":7200,"locale":29},{"sys":7197},{"type":12,"linkType":13,"id":14},{"sys":7199},{"id":21,"type":12,"linkType":22},{"sys":7201},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7203,"metaTitle":374,"metaDescription":375,"mainTitle":7204,"subtitle":393,"heroImage":7219,"ctaButton":416,"ctaLink":417},[373],{"data":7205,"content":7206,"nodeType":75},{},[7207,7213],{"data":7208,"content":7209,"nodeType":386},{},[7210],{"data":7211,"marks":7212,"value":385,"nodeType":83},{},[],{"data":7214,"content":7215,"nodeType":88},{},[7216],{"data":7217,"marks":7218,"value":151,"nodeType":83},{},[],{"metadata":7220,"sys":7223,"fields":7228},{"tags":7221,"concepts":7222},[],[],{"space":7224,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7226,"publishedVersion":63,"revision":45,"locale":29},{"sys":7225},{"type":12,"linkType":13,"id":14},{"sys":7227},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7229},{"url":408,"details":7230,"fileName":414,"contentType":415},{"size":410,"image":7231},{"width":412,"height":413},{"sys":7233,"fields":7236},{"id":7234,"createdAt":7235},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":7237,"slug":7238,"articleIntro":7237,"category":7239},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[7240],{"metadata":7241,"sys":7244,"fields":7251},{"tags":7242,"concepts":7243},[],[],{"space":7245,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7247,"publishedVersion":364,"revision":63,"contentType":7249,"locale":29},{"sys":7246},{"type":12,"linkType":13,"id":14},{"sys":7248},{"id":21,"type":12,"linkType":22},{"sys":7250},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7252,"metaTitle":374,"metaDescription":375,"mainTitle":7253,"subtitle":393,"heroImage":7268,"ctaButton":416,"ctaLink":417},[373],{"data":7254,"content":7255,"nodeType":75},{},[7256,7262],{"data":7257,"content":7258,"nodeType":386},{},[7259],{"data":7260,"marks":7261,"value":385,"nodeType":83},{},[],{"data":7263,"content":7264,"nodeType":88},{},[7265],{"data":7266,"marks":7267,"value":151,"nodeType":83},{},[],{"metadata":7269,"sys":7272,"fields":7277},{"tags":7270,"concepts":7271},[],[],{"space":7273,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7275,"publishedVersion":63,"revision":45,"locale":29},{"sys":7274},{"type":12,"linkType":13,"id":14},{"sys":7276},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7278},{"url":408,"details":7279,"fileName":414,"contentType":415},{"size":410,"image":7280},{"width":412,"height":413},{"sys":7282,"fields":7285},{"id":7283,"createdAt":7284},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":7286,"slug":7287,"articleIntro":7288,"category":7289},"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",[7290],{"metadata":7291,"sys":7294,"fields":7301},{"tags":7292,"concepts":7293},[],[],{"space":7295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7297,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7302,"metaTitle":374,"metaDescription":375,"mainTitle":7303,"subtitle":393,"heroImage":7318,"ctaButton":416,"ctaLink":417},[373],{"data":7304,"content":7305,"nodeType":75},{},[7306,7312],{"data":7307,"content":7308,"nodeType":386},{},[7309],{"data":7310,"marks":7311,"value":385,"nodeType":83},{},[],{"data":7313,"content":7314,"nodeType":88},{},[7315],{"data":7316,"marks":7317,"value":151,"nodeType":83},{},[],{"metadata":7319,"sys":7322,"fields":7327},{"tags":7320,"concepts":7321},[],[],{"space":7323,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7325,"publishedVersion":63,"revision":45,"locale":29},{"sys":7324},{"type":12,"linkType":13,"id":14},{"sys":7326},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7328},{"url":408,"details":7329,"fileName":414,"contentType":415},{"size":410,"image":7330},{"width":412,"height":413},{"sys":7332,"fields":7335},{"id":7333,"createdAt":7334},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":7336,"slug":7337,"articleIntro":7336,"category":7338},"6331 - Versement de transport","compte-6331-versement-de-transport",[7339],{"metadata":7340,"sys":7343,"fields":7350},{"tags":7341,"concepts":7342},[],[],{"space":7344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7346,"publishedVersion":364,"revision":63,"contentType":7348,"locale":29},{"sys":7345},{"type":12,"linkType":13,"id":14},{"sys":7347},{"id":21,"type":12,"linkType":22},{"sys":7349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7351,"metaTitle":374,"metaDescription":375,"mainTitle":7352,"subtitle":393,"heroImage":7367,"ctaButton":416,"ctaLink":417},[373],{"data":7353,"content":7354,"nodeType":75},{},[7355,7361],{"data":7356,"content":7357,"nodeType":386},{},[7358],{"data":7359,"marks":7360,"value":385,"nodeType":83},{},[],{"data":7362,"content":7363,"nodeType":88},{},[7364],{"data":7365,"marks":7366,"value":151,"nodeType":83},{},[],{"metadata":7368,"sys":7371,"fields":7376},{"tags":7369,"concepts":7370},[],[],{"space":7372,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7374,"publishedVersion":63,"revision":45,"locale":29},{"sys":7373},{"type":12,"linkType":13,"id":14},{"sys":7375},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7377},{"url":408,"details":7378,"fileName":414,"contentType":415},{"size":410,"image":7379},{"width":412,"height":413},{"sys":7381,"fields":7384},{"id":7382,"createdAt":7383},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":7385,"slug":7386,"articleIntro":7385,"category":7387},"Compte 6256 - Missions","compte-6256-missions",[7388],{"metadata":7389,"sys":7392,"fields":7399},{"tags":7390,"concepts":7391},[],[],{"space":7393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7395,"publishedVersion":364,"revision":63,"contentType":7397,"locale":29},{"sys":7394},{"type":12,"linkType":13,"id":14},{"sys":7396},{"id":21,"type":12,"linkType":22},{"sys":7398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7400,"metaTitle":374,"metaDescription":375,"mainTitle":7401,"subtitle":393,"heroImage":7416,"ctaButton":416,"ctaLink":417},[373],{"data":7402,"content":7403,"nodeType":75},{},[7404,7410],{"data":7405,"content":7406,"nodeType":386},{},[7407],{"data":7408,"marks":7409,"value":385,"nodeType":83},{},[],{"data":7411,"content":7412,"nodeType":88},{},[7413],{"data":7414,"marks":7415,"value":151,"nodeType":83},{},[],{"metadata":7417,"sys":7420,"fields":7425},{"tags":7418,"concepts":7419},[],[],{"space":7421,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7423,"publishedVersion":63,"revision":45,"locale":29},{"sys":7422},{"type":12,"linkType":13,"id":14},{"sys":7424},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7426},{"url":408,"details":7427,"fileName":414,"contentType":415},{"size":410,"image":7428},{"width":412,"height":413},{"sys":7430,"fields":7433},{"id":7431,"createdAt":7432},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":7434,"slug":7435,"articleIntro":7434,"category":7436},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[7437],{"metadata":7438,"sys":7441,"fields":7448},{"tags":7439,"concepts":7440},[],[],{"space":7442,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7444,"publishedVersion":364,"revision":63,"contentType":7446,"locale":29},{"sys":7443},{"type":12,"linkType":13,"id":14},{"sys":7445},{"id":21,"type":12,"linkType":22},{"sys":7447},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7449,"metaTitle":374,"metaDescription":375,"mainTitle":7450,"subtitle":393,"heroImage":7465,"ctaButton":416,"ctaLink":417},[373],{"data":7451,"content":7452,"nodeType":75},{},[7453,7459],{"data":7454,"content":7455,"nodeType":386},{},[7456],{"data":7457,"marks":7458,"value":385,"nodeType":83},{},[],{"data":7460,"content":7461,"nodeType":88},{},[7462],{"data":7463,"marks":7464,"value":151,"nodeType":83},{},[],{"metadata":7466,"sys":7469,"fields":7474},{"tags":7467,"concepts":7468},[],[],{"space":7470,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7472,"publishedVersion":63,"revision":45,"locale":29},{"sys":7471},{"type":12,"linkType":13,"id":14},{"sys":7473},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7475},{"url":408,"details":7476,"fileName":414,"contentType":415},{"size":410,"image":7477},{"width":412,"height":413},{"sys":7479,"fields":7482},{"id":7480,"createdAt":7481},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":7483,"slug":7484,"articleIntro":7483,"category":7485},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[7486],{"metadata":7487,"sys":7490,"fields":7497},{"tags":7488,"concepts":7489},[],[],{"space":7491,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7493,"publishedVersion":364,"revision":63,"contentType":7495,"locale":29},{"sys":7492},{"type":12,"linkType":13,"id":14},{"sys":7494},{"id":21,"type":12,"linkType":22},{"sys":7496},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7498,"metaTitle":374,"metaDescription":375,"mainTitle":7499,"subtitle":393,"heroImage":7514,"ctaButton":416,"ctaLink":417},[373],{"data":7500,"content":7501,"nodeType":75},{},[7502,7508],{"data":7503,"content":7504,"nodeType":386},{},[7505],{"data":7506,"marks":7507,"value":385,"nodeType":83},{},[],{"data":7509,"content":7510,"nodeType":88},{},[7511],{"data":7512,"marks":7513,"value":151,"nodeType":83},{},[],{"metadata":7515,"sys":7518,"fields":7523},{"tags":7516,"concepts":7517},[],[],{"space":7519,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7521,"publishedVersion":63,"revision":45,"locale":29},{"sys":7520},{"type":12,"linkType":13,"id":14},{"sys":7522},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7524},{"url":408,"details":7525,"fileName":414,"contentType":415},{"size":410,"image":7526},{"width":412,"height":413},{"sys":7528,"fields":7531},{"id":7529,"createdAt":7530},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":7532,"slug":7533,"articleIntro":-1,"category":7534},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[7535],{"metadata":7536,"sys":7539,"fields":7546},{"tags":7537,"concepts":7538},[],[],{"space":7540,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7542,"publishedVersion":364,"revision":63,"contentType":7544,"locale":29},{"sys":7541},{"type":12,"linkType":13,"id":14},{"sys":7543},{"id":21,"type":12,"linkType":22},{"sys":7545},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7547,"metaTitle":374,"metaDescription":375,"mainTitle":7548,"subtitle":393,"heroImage":7563,"ctaButton":416,"ctaLink":417},[373],{"data":7549,"content":7550,"nodeType":75},{},[7551,7557],{"data":7552,"content":7553,"nodeType":386},{},[7554],{"data":7555,"marks":7556,"value":385,"nodeType":83},{},[],{"data":7558,"content":7559,"nodeType":88},{},[7560],{"data":7561,"marks":7562,"value":151,"nodeType":83},{},[],{"metadata":7564,"sys":7567,"fields":7572},{"tags":7565,"concepts":7566},[],[],{"space":7568,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7570,"publishedVersion":63,"revision":45,"locale":29},{"sys":7569},{"type":12,"linkType":13,"id":14},{"sys":7571},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7573},{"url":408,"details":7574,"fileName":414,"contentType":415},{"size":410,"image":7575},{"width":412,"height":413},{"sys":7577,"fields":7580},{"id":7578,"createdAt":7579},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":7581,"slug":7582,"articleIntro":7581,"category":7583},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[7584],{"metadata":7585,"sys":7588,"fields":7595},{"tags":7586,"concepts":7587},[],[],{"space":7589,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7591,"publishedVersion":364,"revision":63,"contentType":7593,"locale":29},{"sys":7590},{"type":12,"linkType":13,"id":14},{"sys":7592},{"id":21,"type":12,"linkType":22},{"sys":7594},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7596,"metaTitle":374,"metaDescription":375,"mainTitle":7597,"subtitle":393,"heroImage":7612,"ctaButton":416,"ctaLink":417},[373],{"data":7598,"content":7599,"nodeType":75},{},[7600,7606],{"data":7601,"content":7602,"nodeType":386},{},[7603],{"data":7604,"marks":7605,"value":385,"nodeType":83},{},[],{"data":7607,"content":7608,"nodeType":88},{},[7609],{"data":7610,"marks":7611,"value":151,"nodeType":83},{},[],{"metadata":7613,"sys":7616,"fields":7621},{"tags":7614,"concepts":7615},[],[],{"space":7617,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7619,"publishedVersion":63,"revision":45,"locale":29},{"sys":7618},{"type":12,"linkType":13,"id":14},{"sys":7620},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7622},{"url":408,"details":7623,"fileName":414,"contentType":415},{"size":410,"image":7624},{"width":412,"height":413},{"sys":7626,"fields":7629},{"id":7627,"createdAt":7628},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":7630,"slug":7631,"articleIntro":7630,"category":7632},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[7633],{"metadata":7634,"sys":7637,"fields":7644},{"tags":7635,"concepts":7636},[],[],{"space":7638,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7640,"publishedVersion":364,"revision":63,"contentType":7642,"locale":29},{"sys":7639},{"type":12,"linkType":13,"id":14},{"sys":7641},{"id":21,"type":12,"linkType":22},{"sys":7643},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7645,"metaTitle":374,"metaDescription":375,"mainTitle":7646,"subtitle":393,"heroImage":7661,"ctaButton":416,"ctaLink":417},[373],{"data":7647,"content":7648,"nodeType":75},{},[7649,7655],{"data":7650,"content":7651,"nodeType":386},{},[7652],{"data":7653,"marks":7654,"value":385,"nodeType":83},{},[],{"data":7656,"content":7657,"nodeType":88},{},[7658],{"data":7659,"marks":7660,"value":151,"nodeType":83},{},[],{"metadata":7662,"sys":7665,"fields":7670},{"tags":7663,"concepts":7664},[],[],{"space":7666,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7668,"publishedVersion":63,"revision":45,"locale":29},{"sys":7667},{"type":12,"linkType":13,"id":14},{"sys":7669},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7671},{"url":408,"details":7672,"fileName":414,"contentType":415},{"size":410,"image":7673},{"width":412,"height":413},{"sys":7675,"fields":7678},{"id":7676,"createdAt":7677},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":7679,"slug":7680,"articleIntro":7679,"category":7681},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[7682],{"metadata":7683,"sys":7686,"fields":7693},{"tags":7684,"concepts":7685},[],[],{"space":7687,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7689,"publishedVersion":364,"revision":63,"contentType":7691,"locale":29},{"sys":7688},{"type":12,"linkType":13,"id":14},{"sys":7690},{"id":21,"type":12,"linkType":22},{"sys":7692},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7694,"metaTitle":374,"metaDescription":375,"mainTitle":7695,"subtitle":393,"heroImage":7710,"ctaButton":416,"ctaLink":417},[373],{"data":7696,"content":7697,"nodeType":75},{},[7698,7704],{"data":7699,"content":7700,"nodeType":386},{},[7701],{"data":7702,"marks":7703,"value":385,"nodeType":83},{},[],{"data":7705,"content":7706,"nodeType":88},{},[7707],{"data":7708,"marks":7709,"value":151,"nodeType":83},{},[],{"metadata":7711,"sys":7714,"fields":7719},{"tags":7712,"concepts":7713},[],[],{"space":7715,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7717,"publishedVersion":63,"revision":45,"locale":29},{"sys":7716},{"type":12,"linkType":13,"id":14},{"sys":7718},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7720},{"url":408,"details":7721,"fileName":414,"contentType":415},{"size":410,"image":7722},{"width":412,"height":413},{"sys":7724,"fields":7727},{"id":7725,"createdAt":7726},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":7728,"slug":7729,"articleIntro":7728,"category":7730},"72 - Production immobilisée","compte-72-production-immobilisee",[7731],{"metadata":7732,"sys":7735,"fields":7742},{"tags":7733,"concepts":7734},[],[],{"space":7736,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7738,"publishedVersion":364,"revision":63,"contentType":7740,"locale":29},{"sys":7737},{"type":12,"linkType":13,"id":14},{"sys":7739},{"id":21,"type":12,"linkType":22},{"sys":7741},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7743,"metaTitle":374,"metaDescription":375,"mainTitle":7744,"subtitle":393,"heroImage":7759,"ctaButton":416,"ctaLink":417},[373],{"data":7745,"content":7746,"nodeType":75},{},[7747,7753],{"data":7748,"content":7749,"nodeType":386},{},[7750],{"data":7751,"marks":7752,"value":385,"nodeType":83},{},[],{"data":7754,"content":7755,"nodeType":88},{},[7756],{"data":7757,"marks":7758,"value":151,"nodeType":83},{},[],{"metadata":7760,"sys":7763,"fields":7768},{"tags":7761,"concepts":7762},[],[],{"space":7764,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7766,"publishedVersion":63,"revision":45,"locale":29},{"sys":7765},{"type":12,"linkType":13,"id":14},{"sys":7767},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7769},{"url":408,"details":7770,"fileName":414,"contentType":415},{"size":410,"image":7771},{"width":412,"height":413},{"sys":7773,"fields":7776},{"id":7774,"createdAt":7775},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":7777,"slug":7778,"articleIntro":7777,"category":7779},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[7780],{"metadata":7781,"sys":7784,"fields":7791},{"tags":7782,"concepts":7783},[],[],{"space":7785,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7787,"publishedVersion":364,"revision":63,"contentType":7789,"locale":29},{"sys":7786},{"type":12,"linkType":13,"id":14},{"sys":7788},{"id":21,"type":12,"linkType":22},{"sys":7790},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7792,"metaTitle":374,"metaDescription":375,"mainTitle":7793,"subtitle":393,"heroImage":7808,"ctaButton":416,"ctaLink":417},[373],{"data":7794,"content":7795,"nodeType":75},{},[7796,7802],{"data":7797,"content":7798,"nodeType":386},{},[7799],{"data":7800,"marks":7801,"value":385,"nodeType":83},{},[],{"data":7803,"content":7804,"nodeType":88},{},[7805],{"data":7806,"marks":7807,"value":151,"nodeType":83},{},[],{"metadata":7809,"sys":7812,"fields":7817},{"tags":7810,"concepts":7811},[],[],{"space":7813,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7815,"publishedVersion":63,"revision":45,"locale":29},{"sys":7814},{"type":12,"linkType":13,"id":14},{"sys":7816},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7818},{"url":408,"details":7819,"fileName":414,"contentType":415},{"size":410,"image":7820},{"width":412,"height":413},{"sys":7822,"fields":7825},{"id":7823,"createdAt":7824},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":7826,"slug":7827,"articleIntro":7826,"category":7828},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[7829],{"metadata":7830,"sys":7833,"fields":7840},{"tags":7831,"concepts":7832},[],[],{"space":7834,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7836,"publishedVersion":364,"revision":63,"contentType":7838,"locale":29},{"sys":7835},{"type":12,"linkType":13,"id":14},{"sys":7837},{"id":21,"type":12,"linkType":22},{"sys":7839},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7841,"metaTitle":374,"metaDescription":375,"mainTitle":7842,"subtitle":393,"heroImage":7857,"ctaButton":416,"ctaLink":417},[373],{"data":7843,"content":7844,"nodeType":75},{},[7845,7851],{"data":7846,"content":7847,"nodeType":386},{},[7848],{"data":7849,"marks":7850,"value":385,"nodeType":83},{},[],{"data":7852,"content":7853,"nodeType":88},{},[7854],{"data":7855,"marks":7856,"value":151,"nodeType":83},{},[],{"metadata":7858,"sys":7861,"fields":7866},{"tags":7859,"concepts":7860},[],[],{"space":7862,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7864,"publishedVersion":63,"revision":45,"locale":29},{"sys":7863},{"type":12,"linkType":13,"id":14},{"sys":7865},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7867},{"url":408,"details":7868,"fileName":414,"contentType":415},{"size":410,"image":7869},{"width":412,"height":413},{"sys":7871,"fields":7874},{"id":7872,"createdAt":7873},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":7875,"slug":7876,"articleIntro":7875,"category":7877},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[7878],{"metadata":7879,"sys":7882,"fields":7889},{"tags":7880,"concepts":7881},[],[],{"space":7883,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7885,"publishedVersion":364,"revision":63,"contentType":7887,"locale":29},{"sys":7884},{"type":12,"linkType":13,"id":14},{"sys":7886},{"id":21,"type":12,"linkType":22},{"sys":7888},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7890,"metaTitle":374,"metaDescription":375,"mainTitle":7891,"subtitle":393,"heroImage":7906,"ctaButton":416,"ctaLink":417},[373],{"data":7892,"content":7893,"nodeType":75},{},[7894,7900],{"data":7895,"content":7896,"nodeType":386},{},[7897],{"data":7898,"marks":7899,"value":385,"nodeType":83},{},[],{"data":7901,"content":7902,"nodeType":88},{},[7903],{"data":7904,"marks":7905,"value":151,"nodeType":83},{},[],{"metadata":7907,"sys":7910,"fields":7915},{"tags":7908,"concepts":7909},[],[],{"space":7911,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7913,"publishedVersion":63,"revision":45,"locale":29},{"sys":7912},{"type":12,"linkType":13,"id":14},{"sys":7914},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7916},{"url":408,"details":7917,"fileName":414,"contentType":415},{"size":410,"image":7918},{"width":412,"height":413},{"sys":7920,"fields":7923},{"id":7921,"createdAt":7922},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":7924,"slug":7925,"articleIntro":7926,"category":7927},"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.",[7928],{"metadata":7929,"sys":7932,"fields":7939},{"tags":7930,"concepts":7931},[],[],{"space":7933,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7935,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7940,"metaTitle":374,"metaDescription":375,"mainTitle":7941,"subtitle":393,"heroImage":7956,"ctaButton":416,"ctaLink":417},[373],{"data":7942,"content":7943,"nodeType":75},{},[7944,7950],{"data":7945,"content":7946,"nodeType":386},{},[7947],{"data":7948,"marks":7949,"value":385,"nodeType":83},{},[],{"data":7951,"content":7952,"nodeType":88},{},[7953],{"data":7954,"marks":7955,"value":151,"nodeType":83},{},[],{"metadata":7957,"sys":7960,"fields":7965},{"tags":7958,"concepts":7959},[],[],{"space":7961,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":7963,"publishedVersion":63,"revision":45,"locale":29},{"sys":7962},{"type":12,"linkType":13,"id":14},{"sys":7964},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":7966},{"url":408,"details":7967,"fileName":414,"contentType":415},{"size":410,"image":7968},{"width":412,"height":413},{"sys":7970,"fields":7973},{"id":7971,"createdAt":7972},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":7974,"slug":7975,"articleIntro":7974,"category":7976},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[7977],{"metadata":7978,"sys":7981,"fields":7988},{"tags":7979,"concepts":7980},[],[],{"space":7982,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7984,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7989,"metaTitle":374,"metaDescription":375,"mainTitle":7990,"subtitle":393,"heroImage":8005,"ctaButton":416,"ctaLink":417},[373],{"data":7991,"content":7992,"nodeType":75},{},[7993,7999],{"data":7994,"content":7995,"nodeType":386},{},[7996],{"data":7997,"marks":7998,"value":385,"nodeType":83},{},[],{"data":8000,"content":8001,"nodeType":88},{},[8002],{"data":8003,"marks":8004,"value":151,"nodeType":83},{},[],{"metadata":8006,"sys":8009,"fields":8014},{"tags":8007,"concepts":8008},[],[],{"space":8010,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8012,"publishedVersion":63,"revision":45,"locale":29},{"sys":8011},{"type":12,"linkType":13,"id":14},{"sys":8013},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8015},{"url":408,"details":8016,"fileName":414,"contentType":415},{"size":410,"image":8017},{"width":412,"height":413},{"sys":8019,"fields":8022},{"id":8020,"createdAt":8021},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":8023,"slug":8024,"articleIntro":-1,"category":8025},"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",[8026],{"metadata":8027,"sys":8030,"fields":8037},{"tags":8028,"concepts":8029},[],[],{"space":8031,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8033,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8038,"metaTitle":374,"metaDescription":375,"mainTitle":8039,"subtitle":393,"heroImage":8054,"ctaButton":416,"ctaLink":417},[373],{"data":8040,"content":8041,"nodeType":75},{},[8042,8048],{"data":8043,"content":8044,"nodeType":386},{},[8045],{"data":8046,"marks":8047,"value":385,"nodeType":83},{},[],{"data":8049,"content":8050,"nodeType":88},{},[8051],{"data":8052,"marks":8053,"value":151,"nodeType":83},{},[],{"metadata":8055,"sys":8058,"fields":8063},{"tags":8056,"concepts":8057},[],[],{"space":8059,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8061,"publishedVersion":63,"revision":45,"locale":29},{"sys":8060},{"type":12,"linkType":13,"id":14},{"sys":8062},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8064},{"url":408,"details":8065,"fileName":414,"contentType":415},{"size":410,"image":8066},{"width":412,"height":413},{"sys":8068,"fields":8071},{"id":8069,"createdAt":8070},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8072,"slug":8073,"articleIntro":8072,"category":8074},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8075],{"metadata":8076,"sys":8079,"fields":8086},{"tags":8077,"concepts":8078},[],[],{"space":8080,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8082,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8087,"metaTitle":374,"metaDescription":375,"mainTitle":8088,"subtitle":393,"heroImage":8103,"ctaButton":416,"ctaLink":417},[373],{"data":8089,"content":8090,"nodeType":75},{},[8091,8097],{"data":8092,"content":8093,"nodeType":386},{},[8094],{"data":8095,"marks":8096,"value":385,"nodeType":83},{},[],{"data":8098,"content":8099,"nodeType":88},{},[8100],{"data":8101,"marks":8102,"value":151,"nodeType":83},{},[],{"metadata":8104,"sys":8107,"fields":8112},{"tags":8105,"concepts":8106},[],[],{"space":8108,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8110,"publishedVersion":63,"revision":45,"locale":29},{"sys":8109},{"type":12,"linkType":13,"id":14},{"sys":8111},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8113},{"url":408,"details":8114,"fileName":414,"contentType":415},{"size":410,"image":8115},{"width":412,"height":413},{"sys":8117,"fields":8120},{"id":8118,"createdAt":8119},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":8121,"slug":8122,"articleIntro":8121,"category":8123},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[8124],{"metadata":8125,"sys":8128,"fields":8135},{"tags":8126,"concepts":8127},[],[],{"space":8129,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8131,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8136,"metaTitle":374,"metaDescription":375,"mainTitle":8137,"subtitle":393,"heroImage":8152,"ctaButton":416,"ctaLink":417},[373],{"data":8138,"content":8139,"nodeType":75},{},[8140,8146],{"data":8141,"content":8142,"nodeType":386},{},[8143],{"data":8144,"marks":8145,"value":385,"nodeType":83},{},[],{"data":8147,"content":8148,"nodeType":88},{},[8149],{"data":8150,"marks":8151,"value":151,"nodeType":83},{},[],{"metadata":8153,"sys":8156,"fields":8161},{"tags":8154,"concepts":8155},[],[],{"space":8157,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8159,"publishedVersion":63,"revision":45,"locale":29},{"sys":8158},{"type":12,"linkType":13,"id":14},{"sys":8160},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8162},{"url":408,"details":8163,"fileName":414,"contentType":415},{"size":410,"image":8164},{"width":412,"height":413},{"sys":8166,"fields":8169},{"id":8167,"createdAt":8168},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":8170,"slug":8171,"articleIntro":8170,"category":8172},"Compte 2184 - Mobilier","compte-2184-mobilier",[8173],{"metadata":8174,"sys":8177,"fields":8184},{"tags":8175,"concepts":8176},[],[],{"space":8178,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8180,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8185,"metaTitle":374,"metaDescription":375,"mainTitle":8186,"subtitle":393,"heroImage":8201,"ctaButton":416,"ctaLink":417},[373],{"data":8187,"content":8188,"nodeType":75},{},[8189,8195],{"data":8190,"content":8191,"nodeType":386},{},[8192],{"data":8193,"marks":8194,"value":385,"nodeType":83},{},[],{"data":8196,"content":8197,"nodeType":88},{},[8198],{"data":8199,"marks":8200,"value":151,"nodeType":83},{},[],{"metadata":8202,"sys":8205,"fields":8210},{"tags":8203,"concepts":8204},[],[],{"space":8206,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8208,"publishedVersion":63,"revision":45,"locale":29},{"sys":8207},{"type":12,"linkType":13,"id":14},{"sys":8209},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8211},{"url":408,"details":8212,"fileName":414,"contentType":415},{"size":410,"image":8213},{"width":412,"height":413},{"sys":8215,"fields":8218},{"id":8216,"createdAt":8217},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":8219,"slug":8220,"articleIntro":8219,"category":8221},"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",[8222],{"metadata":8223,"sys":8226,"fields":8233},{"tags":8224,"concepts":8225},[],[],{"space":8227,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8229,"publishedVersion":364,"revision":63,"contentType":8231,"locale":29},{"sys":8228},{"type":12,"linkType":13,"id":14},{"sys":8230},{"id":21,"type":12,"linkType":22},{"sys":8232},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8234,"metaTitle":374,"metaDescription":375,"mainTitle":8235,"subtitle":393,"heroImage":8250,"ctaButton":416,"ctaLink":417},[373],{"data":8236,"content":8237,"nodeType":75},{},[8238,8244],{"data":8239,"content":8240,"nodeType":386},{},[8241],{"data":8242,"marks":8243,"value":385,"nodeType":83},{},[],{"data":8245,"content":8246,"nodeType":88},{},[8247],{"data":8248,"marks":8249,"value":151,"nodeType":83},{},[],{"metadata":8251,"sys":8254,"fields":8259},{"tags":8252,"concepts":8253},[],[],{"space":8255,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8257,"publishedVersion":63,"revision":45,"locale":29},{"sys":8256},{"type":12,"linkType":13,"id":14},{"sys":8258},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8260},{"url":408,"details":8261,"fileName":414,"contentType":415},{"size":410,"image":8262},{"width":412,"height":413},{"sys":8264,"fields":8267},{"id":8265,"createdAt":8266},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":8268,"slug":8269,"articleIntro":8268,"category":8270},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[8271],{"metadata":8272,"sys":8275,"fields":8282},{"tags":8273,"concepts":8274},[],[],{"space":8276,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8278,"publishedVersion":364,"revision":63,"contentType":8280,"locale":29},{"sys":8277},{"type":12,"linkType":13,"id":14},{"sys":8279},{"id":21,"type":12,"linkType":22},{"sys":8281},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8283,"metaTitle":374,"metaDescription":375,"mainTitle":8284,"subtitle":393,"heroImage":8299,"ctaButton":416,"ctaLink":417},[373],{"data":8285,"content":8286,"nodeType":75},{},[8287,8293],{"data":8288,"content":8289,"nodeType":386},{},[8290],{"data":8291,"marks":8292,"value":385,"nodeType":83},{},[],{"data":8294,"content":8295,"nodeType":88},{},[8296],{"data":8297,"marks":8298,"value":151,"nodeType":83},{},[],{"metadata":8300,"sys":8303,"fields":8308},{"tags":8301,"concepts":8302},[],[],{"space":8304,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8306,"publishedVersion":63,"revision":45,"locale":29},{"sys":8305},{"type":12,"linkType":13,"id":14},{"sys":8307},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8309},{"url":408,"details":8310,"fileName":414,"contentType":415},{"size":410,"image":8311},{"width":412,"height":413},{"sys":8313,"fields":8316},{"id":8314,"createdAt":8315},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":8317,"slug":8318,"articleIntro":8317,"category":8319},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[8320],{"metadata":8321,"sys":8324,"fields":8331},{"tags":8322,"concepts":8323},[],[],{"space":8325,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8327,"publishedVersion":364,"revision":63,"contentType":8329,"locale":29},{"sys":8326},{"type":12,"linkType":13,"id":14},{"sys":8328},{"id":21,"type":12,"linkType":22},{"sys":8330},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8332,"metaTitle":374,"metaDescription":375,"mainTitle":8333,"subtitle":393,"heroImage":8348,"ctaButton":416,"ctaLink":417},[373],{"data":8334,"content":8335,"nodeType":75},{},[8336,8342],{"data":8337,"content":8338,"nodeType":386},{},[8339],{"data":8340,"marks":8341,"value":385,"nodeType":83},{},[],{"data":8343,"content":8344,"nodeType":88},{},[8345],{"data":8346,"marks":8347,"value":151,"nodeType":83},{},[],{"metadata":8349,"sys":8352,"fields":8357},{"tags":8350,"concepts":8351},[],[],{"space":8353,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8355,"publishedVersion":63,"revision":45,"locale":29},{"sys":8354},{"type":12,"linkType":13,"id":14},{"sys":8356},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8358},{"url":408,"details":8359,"fileName":414,"contentType":415},{"size":410,"image":8360},{"width":412,"height":413},{"sys":8362,"fields":8365},{"id":8363,"createdAt":8364},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8366,"slug":8367,"articleIntro":8366,"category":8368},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8369],{"metadata":8370,"sys":8373,"fields":8380},{"tags":8371,"concepts":8372},[],[],{"space":8374,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8376,"publishedVersion":364,"revision":63,"contentType":8378,"locale":29},{"sys":8375},{"type":12,"linkType":13,"id":14},{"sys":8377},{"id":21,"type":12,"linkType":22},{"sys":8379},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8381,"metaTitle":374,"metaDescription":375,"mainTitle":8382,"subtitle":393,"heroImage":8397,"ctaButton":416,"ctaLink":417},[373],{"data":8383,"content":8384,"nodeType":75},{},[8385,8391],{"data":8386,"content":8387,"nodeType":386},{},[8388],{"data":8389,"marks":8390,"value":385,"nodeType":83},{},[],{"data":8392,"content":8393,"nodeType":88},{},[8394],{"data":8395,"marks":8396,"value":151,"nodeType":83},{},[],{"metadata":8398,"sys":8401,"fields":8406},{"tags":8399,"concepts":8400},[],[],{"space":8402,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8404,"publishedVersion":63,"revision":45,"locale":29},{"sys":8403},{"type":12,"linkType":13,"id":14},{"sys":8405},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8407},{"url":408,"details":8408,"fileName":414,"contentType":415},{"size":410,"image":8409},{"width":412,"height":413},{"sys":8411,"fields":8414},{"id":8412,"createdAt":8413},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":8415,"slug":8416,"articleIntro":8415,"category":8417},"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",[8418],{"metadata":8419,"sys":8422,"fields":8429},{"tags":8420,"concepts":8421},[],[],{"space":8423,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8425,"publishedVersion":364,"revision":63,"contentType":8427,"locale":29},{"sys":8424},{"type":12,"linkType":13,"id":14},{"sys":8426},{"id":21,"type":12,"linkType":22},{"sys":8428},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8430,"metaTitle":374,"metaDescription":375,"mainTitle":8431,"subtitle":393,"heroImage":8446,"ctaButton":416,"ctaLink":417},[373],{"data":8432,"content":8433,"nodeType":75},{},[8434,8440],{"data":8435,"content":8436,"nodeType":386},{},[8437],{"data":8438,"marks":8439,"value":385,"nodeType":83},{},[],{"data":8441,"content":8442,"nodeType":88},{},[8443],{"data":8444,"marks":8445,"value":151,"nodeType":83},{},[],{"metadata":8447,"sys":8450,"fields":8455},{"tags":8448,"concepts":8449},[],[],{"space":8451,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8453,"publishedVersion":63,"revision":45,"locale":29},{"sys":8452},{"type":12,"linkType":13,"id":14},{"sys":8454},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8456},{"url":408,"details":8457,"fileName":414,"contentType":415},{"size":410,"image":8458},{"width":412,"height":413},{"sys":8460,"fields":8463},{"id":8461,"createdAt":8462},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":8464,"slug":8465,"articleIntro":8464,"category":8466},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[8467],{"metadata":8468,"sys":8471,"fields":8478},{"tags":8469,"concepts":8470},[],[],{"space":8472,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8474,"publishedVersion":364,"revision":63,"contentType":8476,"locale":29},{"sys":8473},{"type":12,"linkType":13,"id":14},{"sys":8475},{"id":21,"type":12,"linkType":22},{"sys":8477},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8479,"metaTitle":374,"metaDescription":375,"mainTitle":8480,"subtitle":393,"heroImage":8495,"ctaButton":416,"ctaLink":417},[373],{"data":8481,"content":8482,"nodeType":75},{},[8483,8489],{"data":8484,"content":8485,"nodeType":386},{},[8486],{"data":8487,"marks":8488,"value":385,"nodeType":83},{},[],{"data":8490,"content":8491,"nodeType":88},{},[8492],{"data":8493,"marks":8494,"value":151,"nodeType":83},{},[],{"metadata":8496,"sys":8499,"fields":8504},{"tags":8497,"concepts":8498},[],[],{"space":8500,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8502,"publishedVersion":63,"revision":45,"locale":29},{"sys":8501},{"type":12,"linkType":13,"id":14},{"sys":8503},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8505},{"url":408,"details":8506,"fileName":414,"contentType":415},{"size":410,"image":8507},{"width":412,"height":413},{"sys":8509,"fields":8512},{"id":8510,"createdAt":8511},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":8513,"slug":8514,"articleIntro":8513,"category":8515},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[8516],{"metadata":8517,"sys":8520,"fields":8527},{"tags":8518,"concepts":8519},[],[],{"space":8521,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8523,"publishedVersion":364,"revision":63,"contentType":8525,"locale":29},{"sys":8522},{"type":12,"linkType":13,"id":14},{"sys":8524},{"id":21,"type":12,"linkType":22},{"sys":8526},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8528,"metaTitle":374,"metaDescription":375,"mainTitle":8529,"subtitle":393,"heroImage":8544,"ctaButton":416,"ctaLink":417},[373],{"data":8530,"content":8531,"nodeType":75},{},[8532,8538],{"data":8533,"content":8534,"nodeType":386},{},[8535],{"data":8536,"marks":8537,"value":385,"nodeType":83},{},[],{"data":8539,"content":8540,"nodeType":88},{},[8541],{"data":8542,"marks":8543,"value":151,"nodeType":83},{},[],{"metadata":8545,"sys":8548,"fields":8553},{"tags":8546,"concepts":8547},[],[],{"space":8549,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8551,"publishedVersion":63,"revision":45,"locale":29},{"sys":8550},{"type":12,"linkType":13,"id":14},{"sys":8552},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8554},{"url":408,"details":8555,"fileName":414,"contentType":415},{"size":410,"image":8556},{"width":412,"height":413},{"sys":8558,"fields":8561},{"id":8559,"createdAt":8560},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":8562,"slug":8563,"articleIntro":8562,"category":8564},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[8565],{"metadata":8566,"sys":8569,"fields":8576},{"tags":8567,"concepts":8568},[],[],{"space":8570,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8572,"publishedVersion":364,"revision":63,"contentType":8574,"locale":29},{"sys":8571},{"type":12,"linkType":13,"id":14},{"sys":8573},{"id":21,"type":12,"linkType":22},{"sys":8575},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8577,"metaTitle":374,"metaDescription":375,"mainTitle":8578,"subtitle":393,"heroImage":8593,"ctaButton":416,"ctaLink":417},[373],{"data":8579,"content":8580,"nodeType":75},{},[8581,8587],{"data":8582,"content":8583,"nodeType":386},{},[8584],{"data":8585,"marks":8586,"value":385,"nodeType":83},{},[],{"data":8588,"content":8589,"nodeType":88},{},[8590],{"data":8591,"marks":8592,"value":151,"nodeType":83},{},[],{"metadata":8594,"sys":8597,"fields":8602},{"tags":8595,"concepts":8596},[],[],{"space":8598,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8600,"publishedVersion":63,"revision":45,"locale":29},{"sys":8599},{"type":12,"linkType":13,"id":14},{"sys":8601},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8603},{"url":408,"details":8604,"fileName":414,"contentType":415},{"size":410,"image":8605},{"width":412,"height":413},{"sys":8607,"fields":8610},{"id":8608,"createdAt":8609},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":8611,"slug":8612,"articleIntro":-1,"category":8613},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[8614],{"metadata":8615,"sys":8618,"fields":8625},{"tags":8616,"concepts":8617},[],[],{"space":8619,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8621,"publishedVersion":364,"revision":63,"contentType":8623,"locale":29},{"sys":8620},{"type":12,"linkType":13,"id":14},{"sys":8622},{"id":21,"type":12,"linkType":22},{"sys":8624},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8626,"metaTitle":374,"metaDescription":375,"mainTitle":8627,"subtitle":393,"heroImage":8642,"ctaButton":416,"ctaLink":417},[373],{"data":8628,"content":8629,"nodeType":75},{},[8630,8636],{"data":8631,"content":8632,"nodeType":386},{},[8633],{"data":8634,"marks":8635,"value":385,"nodeType":83},{},[],{"data":8637,"content":8638,"nodeType":88},{},[8639],{"data":8640,"marks":8641,"value":151,"nodeType":83},{},[],{"metadata":8643,"sys":8646,"fields":8651},{"tags":8644,"concepts":8645},[],[],{"space":8647,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8649,"publishedVersion":63,"revision":45,"locale":29},{"sys":8648},{"type":12,"linkType":13,"id":14},{"sys":8650},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8652},{"url":408,"details":8653,"fileName":414,"contentType":415},{"size":410,"image":8654},{"width":412,"height":413},{"sys":8656,"fields":8659},{"id":8657,"createdAt":8658},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":8660,"slug":8661,"articleIntro":8660,"category":8662},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[8663],{"metadata":8664,"sys":8667,"fields":8674},{"tags":8665,"concepts":8666},[],[],{"space":8668,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8670,"publishedVersion":364,"revision":63,"contentType":8672,"locale":29},{"sys":8669},{"type":12,"linkType":13,"id":14},{"sys":8671},{"id":21,"type":12,"linkType":22},{"sys":8673},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8675,"metaTitle":374,"metaDescription":375,"mainTitle":8676,"subtitle":393,"heroImage":8691,"ctaButton":416,"ctaLink":417},[373],{"data":8677,"content":8678,"nodeType":75},{},[8679,8685],{"data":8680,"content":8681,"nodeType":386},{},[8682],{"data":8683,"marks":8684,"value":385,"nodeType":83},{},[],{"data":8686,"content":8687,"nodeType":88},{},[8688],{"data":8689,"marks":8690,"value":151,"nodeType":83},{},[],{"metadata":8692,"sys":8695,"fields":8700},{"tags":8693,"concepts":8694},[],[],{"space":8696,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8698,"publishedVersion":63,"revision":45,"locale":29},{"sys":8697},{"type":12,"linkType":13,"id":14},{"sys":8699},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8701},{"url":408,"details":8702,"fileName":414,"contentType":415},{"size":410,"image":8703},{"width":412,"height":413},{"sys":8705,"fields":8708},{"id":8706,"createdAt":8707},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":8709,"slug":8710,"articleIntro":8709,"category":8711},"426 - Personnel - Dépôts","compte-426-personnel-depots",[8712],{"metadata":8713,"sys":8716,"fields":8723},{"tags":8714,"concepts":8715},[],[],{"space":8717,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8719,"publishedVersion":364,"revision":63,"contentType":8721,"locale":29},{"sys":8718},{"type":12,"linkType":13,"id":14},{"sys":8720},{"id":21,"type":12,"linkType":22},{"sys":8722},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8724,"metaTitle":374,"metaDescription":375,"mainTitle":8725,"subtitle":393,"heroImage":8740,"ctaButton":416,"ctaLink":417},[373],{"data":8726,"content":8727,"nodeType":75},{},[8728,8734],{"data":8729,"content":8730,"nodeType":386},{},[8731],{"data":8732,"marks":8733,"value":385,"nodeType":83},{},[],{"data":8735,"content":8736,"nodeType":88},{},[8737],{"data":8738,"marks":8739,"value":151,"nodeType":83},{},[],{"metadata":8741,"sys":8744,"fields":8749},{"tags":8742,"concepts":8743},[],[],{"space":8745,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8747,"publishedVersion":63,"revision":45,"locale":29},{"sys":8746},{"type":12,"linkType":13,"id":14},{"sys":8748},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8750},{"url":408,"details":8751,"fileName":414,"contentType":415},{"size":410,"image":8752},{"width":412,"height":413},{"sys":8754,"fields":8757},{"id":8755,"createdAt":8756},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":8758,"slug":8759,"articleIntro":8758,"category":8760},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[8761],{"metadata":8762,"sys":8765,"fields":8772},{"tags":8763,"concepts":8764},[],[],{"space":8766,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8768,"publishedVersion":364,"revision":63,"contentType":8770,"locale":29},{"sys":8767},{"type":12,"linkType":13,"id":14},{"sys":8769},{"id":21,"type":12,"linkType":22},{"sys":8771},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8773,"metaTitle":374,"metaDescription":375,"mainTitle":8774,"subtitle":393,"heroImage":8789,"ctaButton":416,"ctaLink":417},[373],{"data":8775,"content":8776,"nodeType":75},{},[8777,8783],{"data":8778,"content":8779,"nodeType":386},{},[8780],{"data":8781,"marks":8782,"value":385,"nodeType":83},{},[],{"data":8784,"content":8785,"nodeType":88},{},[8786],{"data":8787,"marks":8788,"value":151,"nodeType":83},{},[],{"metadata":8790,"sys":8793,"fields":8798},{"tags":8791,"concepts":8792},[],[],{"space":8794,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8796,"publishedVersion":63,"revision":45,"locale":29},{"sys":8795},{"type":12,"linkType":13,"id":14},{"sys":8797},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8799},{"url":408,"details":8800,"fileName":414,"contentType":415},{"size":410,"image":8801},{"width":412,"height":413},{"sys":8803,"fields":8806},{"id":8804,"createdAt":8805},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":8807,"slug":8808,"articleIntro":8807,"category":8809},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[8810],{"metadata":8811,"sys":8814,"fields":8821},{"tags":8812,"concepts":8813},[],[],{"space":8815,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8817,"publishedVersion":364,"revision":63,"contentType":8819,"locale":29},{"sys":8816},{"type":12,"linkType":13,"id":14},{"sys":8818},{"id":21,"type":12,"linkType":22},{"sys":8820},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8822,"metaTitle":374,"metaDescription":375,"mainTitle":8823,"subtitle":393,"heroImage":8838,"ctaButton":416,"ctaLink":417},[373],{"data":8824,"content":8825,"nodeType":75},{},[8826,8832],{"data":8827,"content":8828,"nodeType":386},{},[8829],{"data":8830,"marks":8831,"value":385,"nodeType":83},{},[],{"data":8833,"content":8834,"nodeType":88},{},[8835],{"data":8836,"marks":8837,"value":151,"nodeType":83},{},[],{"metadata":8839,"sys":8842,"fields":8847},{"tags":8840,"concepts":8841},[],[],{"space":8843,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8845,"publishedVersion":63,"revision":45,"locale":29},{"sys":8844},{"type":12,"linkType":13,"id":14},{"sys":8846},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8848},{"url":408,"details":8849,"fileName":414,"contentType":415},{"size":410,"image":8850},{"width":412,"height":413},{"sys":8852,"fields":8855},{"id":8853,"createdAt":8854},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":8856,"slug":8857,"articleIntro":8856,"category":8858},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[8859],{"metadata":8860,"sys":8863,"fields":8870},{"tags":8861,"concepts":8862},[],[],{"space":8864,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8866,"publishedVersion":364,"revision":63,"contentType":8868,"locale":29},{"sys":8865},{"type":12,"linkType":13,"id":14},{"sys":8867},{"id":21,"type":12,"linkType":22},{"sys":8869},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8871,"metaTitle":374,"metaDescription":375,"mainTitle":8872,"subtitle":393,"heroImage":8887,"ctaButton":416,"ctaLink":417},[373],{"data":8873,"content":8874,"nodeType":75},{},[8875,8881],{"data":8876,"content":8877,"nodeType":386},{},[8878],{"data":8879,"marks":8880,"value":385,"nodeType":83},{},[],{"data":8882,"content":8883,"nodeType":88},{},[8884],{"data":8885,"marks":8886,"value":151,"nodeType":83},{},[],{"metadata":8888,"sys":8891,"fields":8896},{"tags":8889,"concepts":8890},[],[],{"space":8892,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8894,"publishedVersion":63,"revision":45,"locale":29},{"sys":8893},{"type":12,"linkType":13,"id":14},{"sys":8895},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8897},{"url":408,"details":8898,"fileName":414,"contentType":415},{"size":410,"image":8899},{"width":412,"height":413},{"sys":8901,"fields":8904},{"id":8902,"createdAt":8903},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":8905,"slug":8906,"articleIntro":8905,"category":8907},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[8908],{"metadata":8909,"sys":8912,"fields":8919},{"tags":8910,"concepts":8911},[],[],{"space":8913,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8915,"publishedVersion":364,"revision":63,"contentType":8917,"locale":29},{"sys":8914},{"type":12,"linkType":13,"id":14},{"sys":8916},{"id":21,"type":12,"linkType":22},{"sys":8918},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8920,"metaTitle":374,"metaDescription":375,"mainTitle":8921,"subtitle":393,"heroImage":8936,"ctaButton":416,"ctaLink":417},[373],{"data":8922,"content":8923,"nodeType":75},{},[8924,8930],{"data":8925,"content":8926,"nodeType":386},{},[8927],{"data":8928,"marks":8929,"value":385,"nodeType":83},{},[],{"data":8931,"content":8932,"nodeType":88},{},[8933],{"data":8934,"marks":8935,"value":151,"nodeType":83},{},[],{"metadata":8937,"sys":8940,"fields":8945},{"tags":8938,"concepts":8939},[],[],{"space":8941,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8943,"publishedVersion":63,"revision":45,"locale":29},{"sys":8942},{"type":12,"linkType":13,"id":14},{"sys":8944},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8946},{"url":408,"details":8947,"fileName":414,"contentType":415},{"size":410,"image":8948},{"width":412,"height":413},{"sys":8950,"fields":8953},{"id":8951,"createdAt":8952},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":8954,"slug":8955,"articleIntro":8954,"category":8956},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[8957],{"metadata":8958,"sys":8961,"fields":8968},{"tags":8959,"concepts":8960},[],[],{"space":8962,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8964,"publishedVersion":364,"revision":63,"contentType":8966,"locale":29},{"sys":8963},{"type":12,"linkType":13,"id":14},{"sys":8965},{"id":21,"type":12,"linkType":22},{"sys":8967},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8969,"metaTitle":374,"metaDescription":375,"mainTitle":8970,"subtitle":393,"heroImage":8985,"ctaButton":416,"ctaLink":417},[373],{"data":8971,"content":8972,"nodeType":75},{},[8973,8979],{"data":8974,"content":8975,"nodeType":386},{},[8976],{"data":8977,"marks":8978,"value":385,"nodeType":83},{},[],{"data":8980,"content":8981,"nodeType":88},{},[8982],{"data":8983,"marks":8984,"value":151,"nodeType":83},{},[],{"metadata":8986,"sys":8989,"fields":8994},{"tags":8987,"concepts":8988},[],[],{"space":8990,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":8992,"publishedVersion":63,"revision":45,"locale":29},{"sys":8991},{"type":12,"linkType":13,"id":14},{"sys":8993},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":8995},{"url":408,"details":8996,"fileName":414,"contentType":415},{"size":410,"image":8997},{"width":412,"height":413},{"sys":8999,"fields":9002},{"id":9000,"createdAt":9001},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":9003,"slug":9004,"articleIntro":9003,"category":9005},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[9006],{"metadata":9007,"sys":9010,"fields":9017},{"tags":9008,"concepts":9009},[],[],{"space":9011,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9013,"publishedVersion":364,"revision":63,"contentType":9015,"locale":29},{"sys":9012},{"type":12,"linkType":13,"id":14},{"sys":9014},{"id":21,"type":12,"linkType":22},{"sys":9016},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9018,"metaTitle":374,"metaDescription":375,"mainTitle":9019,"subtitle":393,"heroImage":9034,"ctaButton":416,"ctaLink":417},[373],{"data":9020,"content":9021,"nodeType":75},{},[9022,9028],{"data":9023,"content":9024,"nodeType":386},{},[9025],{"data":9026,"marks":9027,"value":385,"nodeType":83},{},[],{"data":9029,"content":9030,"nodeType":88},{},[9031],{"data":9032,"marks":9033,"value":151,"nodeType":83},{},[],{"metadata":9035,"sys":9038,"fields":9043},{"tags":9036,"concepts":9037},[],[],{"space":9039,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9041,"publishedVersion":63,"revision":45,"locale":29},{"sys":9040},{"type":12,"linkType":13,"id":14},{"sys":9042},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9044},{"url":408,"details":9045,"fileName":414,"contentType":415},{"size":410,"image":9046},{"width":412,"height":413},{"sys":9048,"fields":9051},{"id":9049,"createdAt":9050},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":9052,"slug":9053,"articleIntro":-1,"category":9054},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[9055],{"metadata":9056,"sys":9059,"fields":9066},{"tags":9057,"concepts":9058},[],[],{"space":9060,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9062,"publishedVersion":364,"revision":63,"contentType":9064,"locale":29},{"sys":9061},{"type":12,"linkType":13,"id":14},{"sys":9063},{"id":21,"type":12,"linkType":22},{"sys":9065},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9067,"metaTitle":374,"metaDescription":375,"mainTitle":9068,"subtitle":393,"heroImage":9083,"ctaButton":416,"ctaLink":417},[373],{"data":9069,"content":9070,"nodeType":75},{},[9071,9077],{"data":9072,"content":9073,"nodeType":386},{},[9074],{"data":9075,"marks":9076,"value":385,"nodeType":83},{},[],{"data":9078,"content":9079,"nodeType":88},{},[9080],{"data":9081,"marks":9082,"value":151,"nodeType":83},{},[],{"metadata":9084,"sys":9087,"fields":9092},{"tags":9085,"concepts":9086},[],[],{"space":9088,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9090,"publishedVersion":63,"revision":45,"locale":29},{"sys":9089},{"type":12,"linkType":13,"id":14},{"sys":9091},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9093},{"url":408,"details":9094,"fileName":414,"contentType":415},{"size":410,"image":9095},{"width":412,"height":413},{"sys":9097,"fields":9100},{"id":9098,"createdAt":9099},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":9101,"slug":9102,"articleIntro":9101,"category":9103},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[9104],{"metadata":9105,"sys":9108,"fields":9115},{"tags":9106,"concepts":9107},[],[],{"space":9109,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9111,"publishedVersion":364,"revision":63,"contentType":9113,"locale":29},{"sys":9110},{"type":12,"linkType":13,"id":14},{"sys":9112},{"id":21,"type":12,"linkType":22},{"sys":9114},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9116,"metaTitle":374,"metaDescription":375,"mainTitle":9117,"subtitle":393,"heroImage":9132,"ctaButton":416,"ctaLink":417},[373],{"data":9118,"content":9119,"nodeType":75},{},[9120,9126],{"data":9121,"content":9122,"nodeType":386},{},[9123],{"data":9124,"marks":9125,"value":385,"nodeType":83},{},[],{"data":9127,"content":9128,"nodeType":88},{},[9129],{"data":9130,"marks":9131,"value":151,"nodeType":83},{},[],{"metadata":9133,"sys":9136,"fields":9141},{"tags":9134,"concepts":9135},[],[],{"space":9137,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9139,"publishedVersion":63,"revision":45,"locale":29},{"sys":9138},{"type":12,"linkType":13,"id":14},{"sys":9140},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9142},{"url":408,"details":9143,"fileName":414,"contentType":415},{"size":410,"image":9144},{"width":412,"height":413},{"sys":9146,"fields":9149},{"id":9147,"createdAt":9148},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":9150,"slug":9151,"articleIntro":9150,"category":9152},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[9153],{"metadata":9154,"sys":9157,"fields":9164},{"tags":9155,"concepts":9156},[],[],{"space":9158,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9160,"publishedVersion":364,"revision":63,"contentType":9162,"locale":29},{"sys":9159},{"type":12,"linkType":13,"id":14},{"sys":9161},{"id":21,"type":12,"linkType":22},{"sys":9163},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9165,"metaTitle":374,"metaDescription":375,"mainTitle":9166,"subtitle":393,"heroImage":9181,"ctaButton":416,"ctaLink":417},[373],{"data":9167,"content":9168,"nodeType":75},{},[9169,9175],{"data":9170,"content":9171,"nodeType":386},{},[9172],{"data":9173,"marks":9174,"value":385,"nodeType":83},{},[],{"data":9176,"content":9177,"nodeType":88},{},[9178],{"data":9179,"marks":9180,"value":151,"nodeType":83},{},[],{"metadata":9182,"sys":9185,"fields":9190},{"tags":9183,"concepts":9184},[],[],{"space":9186,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9188,"publishedVersion":63,"revision":45,"locale":29},{"sys":9187},{"type":12,"linkType":13,"id":14},{"sys":9189},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9191},{"url":408,"details":9192,"fileName":414,"contentType":415},{"size":410,"image":9193},{"width":412,"height":413},{"sys":9195,"fields":9198},{"id":9196,"createdAt":9197},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":9199,"slug":9200,"articleIntro":9199,"category":9201},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[9202],{"metadata":9203,"sys":9206,"fields":9213},{"tags":9204,"concepts":9205},[],[],{"space":9207,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9209,"publishedVersion":364,"revision":63,"contentType":9211,"locale":29},{"sys":9208},{"type":12,"linkType":13,"id":14},{"sys":9210},{"id":21,"type":12,"linkType":22},{"sys":9212},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9214,"metaTitle":374,"metaDescription":375,"mainTitle":9215,"subtitle":393,"heroImage":9230,"ctaButton":416,"ctaLink":417},[373],{"data":9216,"content":9217,"nodeType":75},{},[9218,9224],{"data":9219,"content":9220,"nodeType":386},{},[9221],{"data":9222,"marks":9223,"value":385,"nodeType":83},{},[],{"data":9225,"content":9226,"nodeType":88},{},[9227],{"data":9228,"marks":9229,"value":151,"nodeType":83},{},[],{"metadata":9231,"sys":9234,"fields":9239},{"tags":9232,"concepts":9233},[],[],{"space":9235,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9237,"publishedVersion":63,"revision":45,"locale":29},{"sys":9236},{"type":12,"linkType":13,"id":14},{"sys":9238},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9240},{"url":408,"details":9241,"fileName":414,"contentType":415},{"size":410,"image":9242},{"width":412,"height":413},{"sys":9244,"fields":9247},{"id":9245,"createdAt":9246},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":9248,"slug":9249,"articleIntro":9248,"category":9250},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[9251],{"metadata":9252,"sys":9255,"fields":9262},{"tags":9253,"concepts":9254},[],[],{"space":9256,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9258,"publishedVersion":364,"revision":63,"contentType":9260,"locale":29},{"sys":9257},{"type":12,"linkType":13,"id":14},{"sys":9259},{"id":21,"type":12,"linkType":22},{"sys":9261},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9263,"metaTitle":374,"metaDescription":375,"mainTitle":9264,"subtitle":393,"heroImage":9279,"ctaButton":416,"ctaLink":417},[373],{"data":9265,"content":9266,"nodeType":75},{},[9267,9273],{"data":9268,"content":9269,"nodeType":386},{},[9270],{"data":9271,"marks":9272,"value":385,"nodeType":83},{},[],{"data":9274,"content":9275,"nodeType":88},{},[9276],{"data":9277,"marks":9278,"value":151,"nodeType":83},{},[],{"metadata":9280,"sys":9283,"fields":9288},{"tags":9281,"concepts":9282},[],[],{"space":9284,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9286,"publishedVersion":63,"revision":45,"locale":29},{"sys":9285},{"type":12,"linkType":13,"id":14},{"sys":9287},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9289},{"url":408,"details":9290,"fileName":414,"contentType":415},{"size":410,"image":9291},{"width":412,"height":413},{"sys":9293,"fields":9296},{"id":9294,"createdAt":9295},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":9297,"slug":9298,"articleIntro":9297,"category":9299},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[9300],{"metadata":9301,"sys":9304,"fields":9311},{"tags":9302,"concepts":9303},[],[],{"space":9305,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9307,"publishedVersion":364,"revision":63,"contentType":9309,"locale":29},{"sys":9306},{"type":12,"linkType":13,"id":14},{"sys":9308},{"id":21,"type":12,"linkType":22},{"sys":9310},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9312,"metaTitle":374,"metaDescription":375,"mainTitle":9313,"subtitle":393,"heroImage":9328,"ctaButton":416,"ctaLink":417},[373],{"data":9314,"content":9315,"nodeType":75},{},[9316,9322],{"data":9317,"content":9318,"nodeType":386},{},[9319],{"data":9320,"marks":9321,"value":385,"nodeType":83},{},[],{"data":9323,"content":9324,"nodeType":88},{},[9325],{"data":9326,"marks":9327,"value":151,"nodeType":83},{},[],{"metadata":9329,"sys":9332,"fields":9337},{"tags":9330,"concepts":9331},[],[],{"space":9333,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9335,"publishedVersion":63,"revision":45,"locale":29},{"sys":9334},{"type":12,"linkType":13,"id":14},{"sys":9336},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9338},{"url":408,"details":9339,"fileName":414,"contentType":415},{"size":410,"image":9340},{"width":412,"height":413},{"sys":9342,"fields":9345},{"id":9343,"createdAt":9344},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":9346,"slug":9347,"articleIntro":9346,"category":9348},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[9349],{"metadata":9350,"sys":9353,"fields":9360},{"tags":9351,"concepts":9352},[],[],{"space":9354,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9356,"publishedVersion":364,"revision":63,"contentType":9358,"locale":29},{"sys":9355},{"type":12,"linkType":13,"id":14},{"sys":9357},{"id":21,"type":12,"linkType":22},{"sys":9359},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9361,"metaTitle":374,"metaDescription":375,"mainTitle":9362,"subtitle":393,"heroImage":9377,"ctaButton":416,"ctaLink":417},[373],{"data":9363,"content":9364,"nodeType":75},{},[9365,9371],{"data":9366,"content":9367,"nodeType":386},{},[9368],{"data":9369,"marks":9370,"value":385,"nodeType":83},{},[],{"data":9372,"content":9373,"nodeType":88},{},[9374],{"data":9375,"marks":9376,"value":151,"nodeType":83},{},[],{"metadata":9378,"sys":9381,"fields":9386},{"tags":9379,"concepts":9380},[],[],{"space":9382,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9384,"publishedVersion":63,"revision":45,"locale":29},{"sys":9383},{"type":12,"linkType":13,"id":14},{"sys":9385},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9387},{"url":408,"details":9388,"fileName":414,"contentType":415},{"size":410,"image":9389},{"width":412,"height":413},{"sys":9391,"fields":9394},{"id":9392,"createdAt":9393},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":9395,"slug":9396,"articleIntro":9397,"category":9398},"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.",[9399],{"metadata":9400,"sys":9403,"fields":9410},{"tags":9401,"concepts":9402},[],[],{"space":9404,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9406,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9411,"metaTitle":374,"metaDescription":375,"mainTitle":9412,"subtitle":393,"heroImage":9427,"ctaButton":416,"ctaLink":417},[373],{"data":9413,"content":9414,"nodeType":75},{},[9415,9421],{"data":9416,"content":9417,"nodeType":386},{},[9418],{"data":9419,"marks":9420,"value":385,"nodeType":83},{},[],{"data":9422,"content":9423,"nodeType":88},{},[9424],{"data":9425,"marks":9426,"value":151,"nodeType":83},{},[],{"metadata":9428,"sys":9431,"fields":9436},{"tags":9429,"concepts":9430},[],[],{"space":9432,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9434,"publishedVersion":63,"revision":45,"locale":29},{"sys":9433},{"type":12,"linkType":13,"id":14},{"sys":9435},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9437},{"url":408,"details":9438,"fileName":414,"contentType":415},{"size":410,"image":9439},{"width":412,"height":413},{"sys":9441,"fields":9444},{"id":9442,"createdAt":9443},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":9445,"slug":9446,"articleIntro":-1,"category":9447},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[9448],{"metadata":9449,"sys":9452,"fields":9459},{"tags":9450,"concepts":9451},[],[],{"space":9453,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9455,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9460,"metaTitle":374,"metaDescription":375,"mainTitle":9461,"subtitle":393,"heroImage":9476,"ctaButton":416,"ctaLink":417},[373],{"data":9462,"content":9463,"nodeType":75},{},[9464,9470],{"data":9465,"content":9466,"nodeType":386},{},[9467],{"data":9468,"marks":9469,"value":385,"nodeType":83},{},[],{"data":9471,"content":9472,"nodeType":88},{},[9473],{"data":9474,"marks":9475,"value":151,"nodeType":83},{},[],{"metadata":9477,"sys":9480,"fields":9485},{"tags":9478,"concepts":9479},[],[],{"space":9481,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9483,"publishedVersion":63,"revision":45,"locale":29},{"sys":9482},{"type":12,"linkType":13,"id":14},{"sys":9484},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9486},{"url":408,"details":9487,"fileName":414,"contentType":415},{"size":410,"image":9488},{"width":412,"height":413},{"sys":9490,"fields":9493},{"id":9491,"createdAt":9492},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":9494,"slug":9495,"articleIntro":-1,"category":9496},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[9497],{"metadata":9498,"sys":9501,"fields":9508},{"tags":9499,"concepts":9500},[],[],{"space":9502,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9504,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9509,"metaTitle":374,"metaDescription":375,"mainTitle":9510,"subtitle":393,"heroImage":9525,"ctaButton":416,"ctaLink":417},[373],{"data":9511,"content":9512,"nodeType":75},{},[9513,9519],{"data":9514,"content":9515,"nodeType":386},{},[9516],{"data":9517,"marks":9518,"value":385,"nodeType":83},{},[],{"data":9520,"content":9521,"nodeType":88},{},[9522],{"data":9523,"marks":9524,"value":151,"nodeType":83},{},[],{"metadata":9526,"sys":9529,"fields":9534},{"tags":9527,"concepts":9528},[],[],{"space":9530,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9532,"publishedVersion":63,"revision":45,"locale":29},{"sys":9531},{"type":12,"linkType":13,"id":14},{"sys":9533},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9535},{"url":408,"details":9536,"fileName":414,"contentType":415},{"size":410,"image":9537},{"width":412,"height":413},{"sys":9539,"fields":9542},{"id":9540,"createdAt":9541},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":9543,"slug":9544,"articleIntro":9543,"category":9545},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[9546],{"metadata":9547,"sys":9550,"fields":9557},{"tags":9548,"concepts":9549},[],[],{"space":9551,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9553,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9558,"metaTitle":374,"metaDescription":375,"mainTitle":9559,"subtitle":393,"heroImage":9574,"ctaButton":416,"ctaLink":417},[373],{"data":9560,"content":9561,"nodeType":75},{},[9562,9568],{"data":9563,"content":9564,"nodeType":386},{},[9565],{"data":9566,"marks":9567,"value":385,"nodeType":83},{},[],{"data":9569,"content":9570,"nodeType":88},{},[9571],{"data":9572,"marks":9573,"value":151,"nodeType":83},{},[],{"metadata":9575,"sys":9578,"fields":9583},{"tags":9576,"concepts":9577},[],[],{"space":9579,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9581,"publishedVersion":63,"revision":45,"locale":29},{"sys":9580},{"type":12,"linkType":13,"id":14},{"sys":9582},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9584},{"url":408,"details":9585,"fileName":414,"contentType":415},{"size":410,"image":9586},{"width":412,"height":413},{"sys":9588,"fields":9591},{"id":9589,"createdAt":9590},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":9592,"slug":9593,"articleIntro":9592,"category":9594},"Compte 6412 - Congés payés","compte-6412-conges-payes",[9595],{"metadata":9596,"sys":9599,"fields":9606},{"tags":9597,"concepts":9598},[],[],{"space":9600,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9602,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9607,"metaTitle":374,"metaDescription":375,"mainTitle":9608,"subtitle":393,"heroImage":9623,"ctaButton":416,"ctaLink":417},[373],{"data":9609,"content":9610,"nodeType":75},{},[9611,9617],{"data":9612,"content":9613,"nodeType":386},{},[9614],{"data":9615,"marks":9616,"value":385,"nodeType":83},{},[],{"data":9618,"content":9619,"nodeType":88},{},[9620],{"data":9621,"marks":9622,"value":151,"nodeType":83},{},[],{"metadata":9624,"sys":9627,"fields":9632},{"tags":9625,"concepts":9626},[],[],{"space":9628,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9630,"publishedVersion":63,"revision":45,"locale":29},{"sys":9629},{"type":12,"linkType":13,"id":14},{"sys":9631},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9633},{"url":408,"details":9634,"fileName":414,"contentType":415},{"size":410,"image":9635},{"width":412,"height":413},{"sys":9637,"fields":9640},{"id":9638,"createdAt":9639},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":9641,"slug":9642,"articleIntro":9641,"category":9643},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[9644],{"metadata":9645,"sys":9648,"fields":9655},{"tags":9646,"concepts":9647},[],[],{"space":9649,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9651,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9656,"metaTitle":374,"metaDescription":375,"mainTitle":9657,"subtitle":393,"heroImage":9672,"ctaButton":416,"ctaLink":417},[373],{"data":9658,"content":9659,"nodeType":75},{},[9660,9666],{"data":9661,"content":9662,"nodeType":386},{},[9663],{"data":9664,"marks":9665,"value":385,"nodeType":83},{},[],{"data":9667,"content":9668,"nodeType":88},{},[9669],{"data":9670,"marks":9671,"value":151,"nodeType":83},{},[],{"metadata":9673,"sys":9676,"fields":9681},{"tags":9674,"concepts":9675},[],[],{"space":9677,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9679,"publishedVersion":63,"revision":45,"locale":29},{"sys":9678},{"type":12,"linkType":13,"id":14},{"sys":9680},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9682},{"url":408,"details":9683,"fileName":414,"contentType":415},{"size":410,"image":9684},{"width":412,"height":413},{"sys":9686,"fields":9689},{"id":9687,"createdAt":9688},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":9690,"slug":9691,"articleIntro":9690,"category":9692},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[9693],{"metadata":9694,"sys":9697,"fields":9704},{"tags":9695,"concepts":9696},[],[],{"space":9698,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9700,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9705,"metaTitle":374,"metaDescription":375,"mainTitle":9706,"subtitle":393,"heroImage":9721,"ctaButton":416,"ctaLink":417},[373],{"data":9707,"content":9708,"nodeType":75},{},[9709,9715],{"data":9710,"content":9711,"nodeType":386},{},[9712],{"data":9713,"marks":9714,"value":385,"nodeType":83},{},[],{"data":9716,"content":9717,"nodeType":88},{},[9718],{"data":9719,"marks":9720,"value":151,"nodeType":83},{},[],{"metadata":9722,"sys":9725,"fields":9730},{"tags":9723,"concepts":9724},[],[],{"space":9726,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9728,"publishedVersion":63,"revision":45,"locale":29},{"sys":9727},{"type":12,"linkType":13,"id":14},{"sys":9729},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9731},{"url":408,"details":9732,"fileName":414,"contentType":415},{"size":410,"image":9733},{"width":412,"height":413},{"sys":9735,"fields":9738},{"id":9736,"createdAt":9737},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":9739,"slug":9740,"articleIntro":9739,"category":9741},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[9742],{"metadata":9743,"sys":9746,"fields":9753},{"tags":9744,"concepts":9745},[],[],{"space":9747,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9749,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9754,"metaTitle":374,"metaDescription":375,"mainTitle":9755,"subtitle":393,"heroImage":9770,"ctaButton":416,"ctaLink":417},[373],{"data":9756,"content":9757,"nodeType":75},{},[9758,9764],{"data":9759,"content":9760,"nodeType":386},{},[9761],{"data":9762,"marks":9763,"value":385,"nodeType":83},{},[],{"data":9765,"content":9766,"nodeType":88},{},[9767],{"data":9768,"marks":9769,"value":151,"nodeType":83},{},[],{"metadata":9771,"sys":9774,"fields":9779},{"tags":9772,"concepts":9773},[],[],{"space":9775,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9777,"publishedVersion":63,"revision":45,"locale":29},{"sys":9776},{"type":12,"linkType":13,"id":14},{"sys":9778},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9780},{"url":408,"details":9781,"fileName":414,"contentType":415},{"size":410,"image":9782},{"width":412,"height":413},{"sys":9784,"fields":9787},{"id":9785,"createdAt":9786},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":9788,"slug":9789,"articleIntro":9788,"category":9790},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[9791],{"metadata":9792,"sys":9795,"fields":9802},{"tags":9793,"concepts":9794},[],[],{"space":9796,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9798,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9803,"metaTitle":374,"metaDescription":375,"mainTitle":9804,"subtitle":393,"heroImage":9819,"ctaButton":416,"ctaLink":417},[373],{"data":9805,"content":9806,"nodeType":75},{},[9807,9813],{"data":9808,"content":9809,"nodeType":386},{},[9810],{"data":9811,"marks":9812,"value":385,"nodeType":83},{},[],{"data":9814,"content":9815,"nodeType":88},{},[9816],{"data":9817,"marks":9818,"value":151,"nodeType":83},{},[],{"metadata":9820,"sys":9823,"fields":9828},{"tags":9821,"concepts":9822},[],[],{"space":9824,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9826,"publishedVersion":63,"revision":45,"locale":29},{"sys":9825},{"type":12,"linkType":13,"id":14},{"sys":9827},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9829},{"url":408,"details":9830,"fileName":414,"contentType":415},{"size":410,"image":9831},{"width":412,"height":413},{"sys":9833,"fields":9836},{"id":9834,"createdAt":9835},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":9837,"slug":9838,"articleIntro":-1,"category":9839},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[9840],{"metadata":9841,"sys":9844,"fields":9851},{"tags":9842,"concepts":9843},[],[],{"space":9845,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9847,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9852,"metaTitle":374,"metaDescription":375,"mainTitle":9853,"subtitle":393,"heroImage":9868,"ctaButton":416,"ctaLink":417},[373],{"data":9854,"content":9855,"nodeType":75},{},[9856,9862],{"data":9857,"content":9858,"nodeType":386},{},[9859],{"data":9860,"marks":9861,"value":385,"nodeType":83},{},[],{"data":9863,"content":9864,"nodeType":88},{},[9865],{"data":9866,"marks":9867,"value":151,"nodeType":83},{},[],{"metadata":9869,"sys":9872,"fields":9877},{"tags":9870,"concepts":9871},[],[],{"space":9873,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9875,"publishedVersion":63,"revision":45,"locale":29},{"sys":9874},{"type":12,"linkType":13,"id":14},{"sys":9876},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9878},{"url":408,"details":9879,"fileName":414,"contentType":415},{"size":410,"image":9880},{"width":412,"height":413},{"sys":9882,"fields":9885},{"id":9883,"createdAt":9884},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":9886,"slug":9887,"articleIntro":9886,"category":9888},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[9889],{"metadata":9890,"sys":9893,"fields":9900},{"tags":9891,"concepts":9892},[],[],{"space":9894,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9896,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9901,"metaTitle":374,"metaDescription":375,"mainTitle":9902,"subtitle":393,"heroImage":9917,"ctaButton":416,"ctaLink":417},[373],{"data":9903,"content":9904,"nodeType":75},{},[9905,9911],{"data":9906,"content":9907,"nodeType":386},{},[9908],{"data":9909,"marks":9910,"value":385,"nodeType":83},{},[],{"data":9912,"content":9913,"nodeType":88},{},[9914],{"data":9915,"marks":9916,"value":151,"nodeType":83},{},[],{"metadata":9918,"sys":9921,"fields":9926},{"tags":9919,"concepts":9920},[],[],{"space":9922,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9924,"publishedVersion":63,"revision":45,"locale":29},{"sys":9923},{"type":12,"linkType":13,"id":14},{"sys":9925},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9927},{"url":408,"details":9928,"fileName":414,"contentType":415},{"size":410,"image":9929},{"width":412,"height":413},{"sys":9931,"fields":9934},{"id":9932,"createdAt":9933},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":9935,"slug":9936,"articleIntro":-1,"category":9937},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[9938],{"metadata":9939,"sys":9942,"fields":9949},{"tags":9940,"concepts":9941},[],[],{"space":9943,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9945,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9950,"metaTitle":374,"metaDescription":375,"mainTitle":9951,"subtitle":393,"heroImage":9966,"ctaButton":416,"ctaLink":417},[373],{"data":9952,"content":9953,"nodeType":75},{},[9954,9960],{"data":9955,"content":9956,"nodeType":386},{},[9957],{"data":9958,"marks":9959,"value":385,"nodeType":83},{},[],{"data":9961,"content":9962,"nodeType":88},{},[9963],{"data":9964,"marks":9965,"value":151,"nodeType":83},{},[],{"metadata":9967,"sys":9970,"fields":9975},{"tags":9968,"concepts":9969},[],[],{"space":9971,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":9973,"publishedVersion":63,"revision":45,"locale":29},{"sys":9972},{"type":12,"linkType":13,"id":14},{"sys":9974},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":9976},{"url":408,"details":9977,"fileName":414,"contentType":415},{"size":410,"image":9978},{"width":412,"height":413},{"sys":9980,"fields":9983},{"id":9981,"createdAt":9982},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":9984,"slug":9985,"articleIntro":-1,"category":9986},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[9987],{"metadata":9988,"sys":9991,"fields":9998},{"tags":9989,"concepts":9990},[],[],{"space":9992,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9994,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9999,"metaTitle":374,"metaDescription":375,"mainTitle":10000,"subtitle":393,"heroImage":10015,"ctaButton":416,"ctaLink":417},[373],{"data":10001,"content":10002,"nodeType":75},{},[10003,10009],{"data":10004,"content":10005,"nodeType":386},{},[10006],{"data":10007,"marks":10008,"value":385,"nodeType":83},{},[],{"data":10010,"content":10011,"nodeType":88},{},[10012],{"data":10013,"marks":10014,"value":151,"nodeType":83},{},[],{"metadata":10016,"sys":10019,"fields":10024},{"tags":10017,"concepts":10018},[],[],{"space":10020,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10022,"publishedVersion":63,"revision":45,"locale":29},{"sys":10021},{"type":12,"linkType":13,"id":14},{"sys":10023},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10025},{"url":408,"details":10026,"fileName":414,"contentType":415},{"size":410,"image":10027},{"width":412,"height":413},{"sys":10029,"fields":10032},{"id":10030,"createdAt":10031},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":10033,"slug":10034,"articleIntro":10033,"category":10035},"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",[10036],{"metadata":10037,"sys":10040,"fields":10047},{"tags":10038,"concepts":10039},[],[],{"space":10041,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10043,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10048,"metaTitle":374,"metaDescription":375,"mainTitle":10049,"subtitle":393,"heroImage":10064,"ctaButton":416,"ctaLink":417},[373],{"data":10050,"content":10051,"nodeType":75},{},[10052,10058],{"data":10053,"content":10054,"nodeType":386},{},[10055],{"data":10056,"marks":10057,"value":385,"nodeType":83},{},[],{"data":10059,"content":10060,"nodeType":88},{},[10061],{"data":10062,"marks":10063,"value":151,"nodeType":83},{},[],{"metadata":10065,"sys":10068,"fields":10073},{"tags":10066,"concepts":10067},[],[],{"space":10069,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10071,"publishedVersion":63,"revision":45,"locale":29},{"sys":10070},{"type":12,"linkType":13,"id":14},{"sys":10072},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10074},{"url":408,"details":10075,"fileName":414,"contentType":415},{"size":410,"image":10076},{"width":412,"height":413},{"sys":10078,"fields":10081},{"id":10079,"createdAt":10080},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":10082,"slug":10083,"articleIntro":-1,"category":10084},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[10085],{"metadata":10086,"sys":10089,"fields":10096},{"tags":10087,"concepts":10088},[],[],{"space":10090,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10092,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10097,"metaTitle":374,"metaDescription":375,"mainTitle":10098,"subtitle":393,"heroImage":10113,"ctaButton":416,"ctaLink":417},[373],{"data":10099,"content":10100,"nodeType":75},{},[10101,10107],{"data":10102,"content":10103,"nodeType":386},{},[10104],{"data":10105,"marks":10106,"value":385,"nodeType":83},{},[],{"data":10108,"content":10109,"nodeType":88},{},[10110],{"data":10111,"marks":10112,"value":151,"nodeType":83},{},[],{"metadata":10114,"sys":10117,"fields":10122},{"tags":10115,"concepts":10116},[],[],{"space":10118,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10120,"publishedVersion":63,"revision":45,"locale":29},{"sys":10119},{"type":12,"linkType":13,"id":14},{"sys":10121},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10123},{"url":408,"details":10124,"fileName":414,"contentType":415},{"size":410,"image":10125},{"width":412,"height":413},{"sys":10127,"fields":10130},{"id":10128,"createdAt":10129},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":10131,"slug":10132,"articleIntro":-1,"category":10133},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[10134],{"metadata":10135,"sys":10138,"fields":10145},{"tags":10136,"concepts":10137},[],[],{"space":10139,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10141,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10146,"metaTitle":374,"metaDescription":375,"mainTitle":10147,"subtitle":393,"heroImage":10162,"ctaButton":416,"ctaLink":417},[373],{"data":10148,"content":10149,"nodeType":75},{},[10150,10156],{"data":10151,"content":10152,"nodeType":386},{},[10153],{"data":10154,"marks":10155,"value":385,"nodeType":83},{},[],{"data":10157,"content":10158,"nodeType":88},{},[10159],{"data":10160,"marks":10161,"value":151,"nodeType":83},{},[],{"metadata":10163,"sys":10166,"fields":10171},{"tags":10164,"concepts":10165},[],[],{"space":10167,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10169,"publishedVersion":63,"revision":45,"locale":29},{"sys":10168},{"type":12,"linkType":13,"id":14},{"sys":10170},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10172},{"url":408,"details":10173,"fileName":414,"contentType":415},{"size":410,"image":10174},{"width":412,"height":413},{"sys":10176,"fields":10179},{"id":10177,"createdAt":10178},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":10180,"slug":10181,"articleIntro":10182,"category":10183},"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",[10184],{"metadata":10185,"sys":10188,"fields":10195},{"tags":10186,"concepts":10187},[],[],{"space":10189,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10191,"publishedVersion":364,"revision":63,"contentType":10193,"locale":29},{"sys":10190},{"type":12,"linkType":13,"id":14},{"sys":10192},{"id":21,"type":12,"linkType":22},{"sys":10194},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10196,"metaTitle":374,"metaDescription":375,"mainTitle":10197,"subtitle":393,"heroImage":10212,"ctaButton":416,"ctaLink":417},[373],{"data":10198,"content":10199,"nodeType":75},{},[10200,10206],{"data":10201,"content":10202,"nodeType":386},{},[10203],{"data":10204,"marks":10205,"value":385,"nodeType":83},{},[],{"data":10207,"content":10208,"nodeType":88},{},[10209],{"data":10210,"marks":10211,"value":151,"nodeType":83},{},[],{"metadata":10213,"sys":10216,"fields":10221},{"tags":10214,"concepts":10215},[],[],{"space":10217,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10219,"publishedVersion":63,"revision":45,"locale":29},{"sys":10218},{"type":12,"linkType":13,"id":14},{"sys":10220},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10222},{"url":408,"details":10223,"fileName":414,"contentType":415},{"size":410,"image":10224},{"width":412,"height":413},{"sys":10226,"fields":10229},{"id":10227,"createdAt":10228},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":10230,"slug":10231,"articleIntro":10230,"category":10232},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[10233],{"metadata":10234,"sys":10237,"fields":10244},{"tags":10235,"concepts":10236},[],[],{"space":10238,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10240,"publishedVersion":364,"revision":63,"contentType":10242,"locale":29},{"sys":10239},{"type":12,"linkType":13,"id":14},{"sys":10241},{"id":21,"type":12,"linkType":22},{"sys":10243},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10245,"metaTitle":374,"metaDescription":375,"mainTitle":10246,"subtitle":393,"heroImage":10261,"ctaButton":416,"ctaLink":417},[373],{"data":10247,"content":10248,"nodeType":75},{},[10249,10255],{"data":10250,"content":10251,"nodeType":386},{},[10252],{"data":10253,"marks":10254,"value":385,"nodeType":83},{},[],{"data":10256,"content":10257,"nodeType":88},{},[10258],{"data":10259,"marks":10260,"value":151,"nodeType":83},{},[],{"metadata":10262,"sys":10265,"fields":10270},{"tags":10263,"concepts":10264},[],[],{"space":10266,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10268,"publishedVersion":63,"revision":45,"locale":29},{"sys":10267},{"type":12,"linkType":13,"id":14},{"sys":10269},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10271},{"url":408,"details":10272,"fileName":414,"contentType":415},{"size":410,"image":10273},{"width":412,"height":413},{"sys":10275,"fields":10278},{"id":10276,"createdAt":10277},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":10279,"slug":10280,"articleIntro":10279,"category":10281},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[10282],{"metadata":10283,"sys":10286,"fields":10293},{"tags":10284,"concepts":10285},[],[],{"space":10287,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10289,"publishedVersion":364,"revision":63,"contentType":10291,"locale":29},{"sys":10288},{"type":12,"linkType":13,"id":14},{"sys":10290},{"id":21,"type":12,"linkType":22},{"sys":10292},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10294,"metaTitle":374,"metaDescription":375,"mainTitle":10295,"subtitle":393,"heroImage":10310,"ctaButton":416,"ctaLink":417},[373],{"data":10296,"content":10297,"nodeType":75},{},[10298,10304],{"data":10299,"content":10300,"nodeType":386},{},[10301],{"data":10302,"marks":10303,"value":385,"nodeType":83},{},[],{"data":10305,"content":10306,"nodeType":88},{},[10307],{"data":10308,"marks":10309,"value":151,"nodeType":83},{},[],{"metadata":10311,"sys":10314,"fields":10319},{"tags":10312,"concepts":10313},[],[],{"space":10315,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10317,"publishedVersion":63,"revision":45,"locale":29},{"sys":10316},{"type":12,"linkType":13,"id":14},{"sys":10318},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10320},{"url":408,"details":10321,"fileName":414,"contentType":415},{"size":410,"image":10322},{"width":412,"height":413},{"sys":10324,"fields":10327},{"id":10325,"createdAt":10326},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":10328,"slug":10329,"articleIntro":-1,"category":10330},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[10331],{"metadata":10332,"sys":10335,"fields":10342},{"tags":10333,"concepts":10334},[],[],{"space":10336,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10338,"publishedVersion":364,"revision":63,"contentType":10340,"locale":29},{"sys":10337},{"type":12,"linkType":13,"id":14},{"sys":10339},{"id":21,"type":12,"linkType":22},{"sys":10341},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10343,"metaTitle":374,"metaDescription":375,"mainTitle":10344,"subtitle":393,"heroImage":10359,"ctaButton":416,"ctaLink":417},[373],{"data":10345,"content":10346,"nodeType":75},{},[10347,10353],{"data":10348,"content":10349,"nodeType":386},{},[10350],{"data":10351,"marks":10352,"value":385,"nodeType":83},{},[],{"data":10354,"content":10355,"nodeType":88},{},[10356],{"data":10357,"marks":10358,"value":151,"nodeType":83},{},[],{"metadata":10360,"sys":10363,"fields":10368},{"tags":10361,"concepts":10362},[],[],{"space":10364,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10366,"publishedVersion":63,"revision":45,"locale":29},{"sys":10365},{"type":12,"linkType":13,"id":14},{"sys":10367},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10369},{"url":408,"details":10370,"fileName":414,"contentType":415},{"size":410,"image":10371},{"width":412,"height":413},{"sys":10373,"fields":10376},{"id":10374,"createdAt":10375},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":10377,"slug":10378,"articleIntro":10377,"category":10379},"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",[10380],{"metadata":10381,"sys":10384,"fields":10391},{"tags":10382,"concepts":10383},[],[],{"space":10385,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10387,"publishedVersion":364,"revision":63,"contentType":10389,"locale":29},{"sys":10386},{"type":12,"linkType":13,"id":14},{"sys":10388},{"id":21,"type":12,"linkType":22},{"sys":10390},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10392,"metaTitle":374,"metaDescription":375,"mainTitle":10393,"subtitle":393,"heroImage":10408,"ctaButton":416,"ctaLink":417},[373],{"data":10394,"content":10395,"nodeType":75},{},[10396,10402],{"data":10397,"content":10398,"nodeType":386},{},[10399],{"data":10400,"marks":10401,"value":385,"nodeType":83},{},[],{"data":10403,"content":10404,"nodeType":88},{},[10405],{"data":10406,"marks":10407,"value":151,"nodeType":83},{},[],{"metadata":10409,"sys":10412,"fields":10417},{"tags":10410,"concepts":10411},[],[],{"space":10413,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10415,"publishedVersion":63,"revision":45,"locale":29},{"sys":10414},{"type":12,"linkType":13,"id":14},{"sys":10416},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10418},{"url":408,"details":10419,"fileName":414,"contentType":415},{"size":410,"image":10420},{"width":412,"height":413},{"sys":10422,"fields":10425},{"id":10423,"createdAt":10424},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":10426,"slug":10427,"articleIntro":-1,"category":10428},"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",[10429],{"metadata":10430,"sys":10433,"fields":10440},{"tags":10431,"concepts":10432},[],[],{"space":10434,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10436,"publishedVersion":364,"revision":63,"contentType":10438,"locale":29},{"sys":10435},{"type":12,"linkType":13,"id":14},{"sys":10437},{"id":21,"type":12,"linkType":22},{"sys":10439},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10441,"metaTitle":374,"metaDescription":375,"mainTitle":10442,"subtitle":393,"heroImage":10457,"ctaButton":416,"ctaLink":417},[373],{"data":10443,"content":10444,"nodeType":75},{},[10445,10451],{"data":10446,"content":10447,"nodeType":386},{},[10448],{"data":10449,"marks":10450,"value":385,"nodeType":83},{},[],{"data":10452,"content":10453,"nodeType":88},{},[10454],{"data":10455,"marks":10456,"value":151,"nodeType":83},{},[],{"metadata":10458,"sys":10461,"fields":10466},{"tags":10459,"concepts":10460},[],[],{"space":10462,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10464,"publishedVersion":63,"revision":45,"locale":29},{"sys":10463},{"type":12,"linkType":13,"id":14},{"sys":10465},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10467},{"url":408,"details":10468,"fileName":414,"contentType":415},{"size":410,"image":10469},{"width":412,"height":413},{"sys":10471,"fields":10474},{"id":10472,"createdAt":10473},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":10475,"slug":10476,"articleIntro":10475,"category":10477},"Compte 106 - Réserves","compte-106-reserves",[10478],{"metadata":10479,"sys":10482,"fields":10489},{"tags":10480,"concepts":10481},[],[],{"space":10483,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10485,"publishedVersion":364,"revision":63,"contentType":10487,"locale":29},{"sys":10484},{"type":12,"linkType":13,"id":14},{"sys":10486},{"id":21,"type":12,"linkType":22},{"sys":10488},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10490,"metaTitle":374,"metaDescription":375,"mainTitle":10491,"subtitle":393,"heroImage":10506,"ctaButton":416,"ctaLink":417},[373],{"data":10492,"content":10493,"nodeType":75},{},[10494,10500],{"data":10495,"content":10496,"nodeType":386},{},[10497],{"data":10498,"marks":10499,"value":385,"nodeType":83},{},[],{"data":10501,"content":10502,"nodeType":88},{},[10503],{"data":10504,"marks":10505,"value":151,"nodeType":83},{},[],{"metadata":10507,"sys":10510,"fields":10515},{"tags":10508,"concepts":10509},[],[],{"space":10511,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10513,"publishedVersion":63,"revision":45,"locale":29},{"sys":10512},{"type":12,"linkType":13,"id":14},{"sys":10514},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10516},{"url":408,"details":10517,"fileName":414,"contentType":415},{"size":410,"image":10518},{"width":412,"height":413},{"sys":10520,"fields":10523},{"id":10521,"createdAt":10522},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":10524,"slug":10525,"articleIntro":10524,"category":10526},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[10527],{"metadata":10528,"sys":10531,"fields":10538},{"tags":10529,"concepts":10530},[],[],{"space":10532,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10534,"publishedVersion":364,"revision":63,"contentType":10536,"locale":29},{"sys":10533},{"type":12,"linkType":13,"id":14},{"sys":10535},{"id":21,"type":12,"linkType":22},{"sys":10537},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10539,"metaTitle":374,"metaDescription":375,"mainTitle":10540,"subtitle":393,"heroImage":10555,"ctaButton":416,"ctaLink":417},[373],{"data":10541,"content":10542,"nodeType":75},{},[10543,10549],{"data":10544,"content":10545,"nodeType":386},{},[10546],{"data":10547,"marks":10548,"value":385,"nodeType":83},{},[],{"data":10550,"content":10551,"nodeType":88},{},[10552],{"data":10553,"marks":10554,"value":151,"nodeType":83},{},[],{"metadata":10556,"sys":10559,"fields":10564},{"tags":10557,"concepts":10558},[],[],{"space":10560,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10562,"publishedVersion":63,"revision":45,"locale":29},{"sys":10561},{"type":12,"linkType":13,"id":14},{"sys":10563},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10565},{"url":408,"details":10566,"fileName":414,"contentType":415},{"size":410,"image":10567},{"width":412,"height":413},{"sys":10569,"fields":10572},{"id":10570,"createdAt":10571},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":10573,"slug":10574,"articleIntro":10573,"category":10575},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[10576],{"metadata":10577,"sys":10580,"fields":10587},{"tags":10578,"concepts":10579},[],[],{"space":10581,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10583,"publishedVersion":364,"revision":63,"contentType":10585,"locale":29},{"sys":10582},{"type":12,"linkType":13,"id":14},{"sys":10584},{"id":21,"type":12,"linkType":22},{"sys":10586},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10588,"metaTitle":374,"metaDescription":375,"mainTitle":10589,"subtitle":393,"heroImage":10604,"ctaButton":416,"ctaLink":417},[373],{"data":10590,"content":10591,"nodeType":75},{},[10592,10598],{"data":10593,"content":10594,"nodeType":386},{},[10595],{"data":10596,"marks":10597,"value":385,"nodeType":83},{},[],{"data":10599,"content":10600,"nodeType":88},{},[10601],{"data":10602,"marks":10603,"value":151,"nodeType":83},{},[],{"metadata":10605,"sys":10608,"fields":10613},{"tags":10606,"concepts":10607},[],[],{"space":10609,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10611,"publishedVersion":63,"revision":45,"locale":29},{"sys":10610},{"type":12,"linkType":13,"id":14},{"sys":10612},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10614},{"url":408,"details":10615,"fileName":414,"contentType":415},{"size":410,"image":10616},{"width":412,"height":413},{"sys":10618,"fields":10621},{"id":10619,"createdAt":10620},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":10622,"slug":10623,"articleIntro":10622,"category":10624},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[10625],{"metadata":10626,"sys":10629,"fields":10636},{"tags":10627,"concepts":10628},[],[],{"space":10630,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10632,"publishedVersion":364,"revision":63,"contentType":10634,"locale":29},{"sys":10631},{"type":12,"linkType":13,"id":14},{"sys":10633},{"id":21,"type":12,"linkType":22},{"sys":10635},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10637,"metaTitle":374,"metaDescription":375,"mainTitle":10638,"subtitle":393,"heroImage":10653,"ctaButton":416,"ctaLink":417},[373],{"data":10639,"content":10640,"nodeType":75},{},[10641,10647],{"data":10642,"content":10643,"nodeType":386},{},[10644],{"data":10645,"marks":10646,"value":385,"nodeType":83},{},[],{"data":10648,"content":10649,"nodeType":88},{},[10650],{"data":10651,"marks":10652,"value":151,"nodeType":83},{},[],{"metadata":10654,"sys":10657,"fields":10662},{"tags":10655,"concepts":10656},[],[],{"space":10658,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10660,"publishedVersion":63,"revision":45,"locale":29},{"sys":10659},{"type":12,"linkType":13,"id":14},{"sys":10661},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10663},{"url":408,"details":10664,"fileName":414,"contentType":415},{"size":410,"image":10665},{"width":412,"height":413},{"sys":10667,"fields":10670},{"id":10668,"createdAt":10669},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":10671,"slug":10672,"articleIntro":10673,"category":10674},"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.",[10675],{"metadata":10676,"sys":10679,"fields":10686},{"tags":10677,"concepts":10678},[],[],{"space":10680,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10682,"publishedVersion":364,"revision":63,"contentType":10684,"locale":29},{"sys":10681},{"type":12,"linkType":13,"id":14},{"sys":10683},{"id":21,"type":12,"linkType":22},{"sys":10685},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10687,"metaTitle":374,"metaDescription":375,"mainTitle":10688,"subtitle":393,"heroImage":10703,"ctaButton":416,"ctaLink":417},[373],{"data":10689,"content":10690,"nodeType":75},{},[10691,10697],{"data":10692,"content":10693,"nodeType":386},{},[10694],{"data":10695,"marks":10696,"value":385,"nodeType":83},{},[],{"data":10698,"content":10699,"nodeType":88},{},[10700],{"data":10701,"marks":10702,"value":151,"nodeType":83},{},[],{"metadata":10704,"sys":10707,"fields":10712},{"tags":10705,"concepts":10706},[],[],{"space":10708,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10710,"publishedVersion":63,"revision":45,"locale":29},{"sys":10709},{"type":12,"linkType":13,"id":14},{"sys":10711},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10713},{"url":408,"details":10714,"fileName":414,"contentType":415},{"size":410,"image":10715},{"width":412,"height":413},{"sys":10717,"fields":10720},{"id":10718,"createdAt":10719},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":10721,"slug":10722,"articleIntro":10721,"category":10723},"613 - Locations","compte-613-locations",[10724],{"metadata":10725,"sys":10728,"fields":10735},{"tags":10726,"concepts":10727},[],[],{"space":10729,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10731,"publishedVersion":364,"revision":63,"contentType":10733,"locale":29},{"sys":10730},{"type":12,"linkType":13,"id":14},{"sys":10732},{"id":21,"type":12,"linkType":22},{"sys":10734},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10736,"metaTitle":374,"metaDescription":375,"mainTitle":10737,"subtitle":393,"heroImage":10752,"ctaButton":416,"ctaLink":417},[373],{"data":10738,"content":10739,"nodeType":75},{},[10740,10746],{"data":10741,"content":10742,"nodeType":386},{},[10743],{"data":10744,"marks":10745,"value":385,"nodeType":83},{},[],{"data":10747,"content":10748,"nodeType":88},{},[10749],{"data":10750,"marks":10751,"value":151,"nodeType":83},{},[],{"metadata":10753,"sys":10756,"fields":10761},{"tags":10754,"concepts":10755},[],[],{"space":10757,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10759,"publishedVersion":63,"revision":45,"locale":29},{"sys":10758},{"type":12,"linkType":13,"id":14},{"sys":10760},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10762},{"url":408,"details":10763,"fileName":414,"contentType":415},{"size":410,"image":10764},{"width":412,"height":413},{"sys":10766,"fields":10769},{"id":10767,"createdAt":10768},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":10770,"slug":10771,"articleIntro":10770,"category":10772},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[10773],{"metadata":10774,"sys":10777,"fields":10784},{"tags":10775,"concepts":10776},[],[],{"space":10778,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10780,"publishedVersion":364,"revision":63,"contentType":10782,"locale":29},{"sys":10779},{"type":12,"linkType":13,"id":14},{"sys":10781},{"id":21,"type":12,"linkType":22},{"sys":10783},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10785,"metaTitle":374,"metaDescription":375,"mainTitle":10786,"subtitle":393,"heroImage":10801,"ctaButton":416,"ctaLink":417},[373],{"data":10787,"content":10788,"nodeType":75},{},[10789,10795],{"data":10790,"content":10791,"nodeType":386},{},[10792],{"data":10793,"marks":10794,"value":385,"nodeType":83},{},[],{"data":10796,"content":10797,"nodeType":88},{},[10798],{"data":10799,"marks":10800,"value":151,"nodeType":83},{},[],{"metadata":10802,"sys":10805,"fields":10810},{"tags":10803,"concepts":10804},[],[],{"space":10806,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10808,"publishedVersion":63,"revision":45,"locale":29},{"sys":10807},{"type":12,"linkType":13,"id":14},{"sys":10809},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10811},{"url":408,"details":10812,"fileName":414,"contentType":415},{"size":410,"image":10813},{"width":412,"height":413},{"sys":10815,"fields":10818},{"id":10816,"createdAt":10817},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":10819,"slug":10820,"articleIntro":10819,"category":10821},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[10822],{"metadata":10823,"sys":10826,"fields":10833},{"tags":10824,"concepts":10825},[],[],{"space":10827,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10829,"publishedVersion":364,"revision":63,"contentType":10831,"locale":29},{"sys":10828},{"type":12,"linkType":13,"id":14},{"sys":10830},{"id":21,"type":12,"linkType":22},{"sys":10832},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10834,"metaTitle":374,"metaDescription":375,"mainTitle":10835,"subtitle":393,"heroImage":10850,"ctaButton":416,"ctaLink":417},[373],{"data":10836,"content":10837,"nodeType":75},{},[10838,10844],{"data":10839,"content":10840,"nodeType":386},{},[10841],{"data":10842,"marks":10843,"value":385,"nodeType":83},{},[],{"data":10845,"content":10846,"nodeType":88},{},[10847],{"data":10848,"marks":10849,"value":151,"nodeType":83},{},[],{"metadata":10851,"sys":10854,"fields":10859},{"tags":10852,"concepts":10853},[],[],{"space":10855,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10857,"publishedVersion":63,"revision":45,"locale":29},{"sys":10856},{"type":12,"linkType":13,"id":14},{"sys":10858},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10860},{"url":408,"details":10861,"fileName":414,"contentType":415},{"size":410,"image":10862},{"width":412,"height":413},{"sys":10864,"fields":10867},{"id":10865,"createdAt":10866},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":10868,"slug":10869,"articleIntro":-1,"category":10870},"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",[10871],{"metadata":10872,"sys":10875,"fields":10882},{"tags":10873,"concepts":10874},[],[],{"space":10876,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10878,"publishedVersion":364,"revision":63,"contentType":10880,"locale":29},{"sys":10877},{"type":12,"linkType":13,"id":14},{"sys":10879},{"id":21,"type":12,"linkType":22},{"sys":10881},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10883,"metaTitle":374,"metaDescription":375,"mainTitle":10884,"subtitle":393,"heroImage":10899,"ctaButton":416,"ctaLink":417},[373],{"data":10885,"content":10886,"nodeType":75},{},[10887,10893],{"data":10888,"content":10889,"nodeType":386},{},[10890],{"data":10891,"marks":10892,"value":385,"nodeType":83},{},[],{"data":10894,"content":10895,"nodeType":88},{},[10896],{"data":10897,"marks":10898,"value":151,"nodeType":83},{},[],{"metadata":10900,"sys":10903,"fields":10908},{"tags":10901,"concepts":10902},[],[],{"space":10904,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10906,"publishedVersion":63,"revision":45,"locale":29},{"sys":10905},{"type":12,"linkType":13,"id":14},{"sys":10907},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10909},{"url":408,"details":10910,"fileName":414,"contentType":415},{"size":410,"image":10911},{"width":412,"height":413},{"sys":10913,"fields":10916},{"id":10914,"createdAt":10915},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":10917,"slug":10918,"articleIntro":10917,"category":10919},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[10920],{"metadata":10921,"sys":10924,"fields":10931},{"tags":10922,"concepts":10923},[],[],{"space":10925,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10927,"publishedVersion":364,"revision":63,"contentType":10929,"locale":29},{"sys":10926},{"type":12,"linkType":13,"id":14},{"sys":10928},{"id":21,"type":12,"linkType":22},{"sys":10930},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10932,"metaTitle":374,"metaDescription":375,"mainTitle":10933,"subtitle":393,"heroImage":10948,"ctaButton":416,"ctaLink":417},[373],{"data":10934,"content":10935,"nodeType":75},{},[10936,10942],{"data":10937,"content":10938,"nodeType":386},{},[10939],{"data":10940,"marks":10941,"value":385,"nodeType":83},{},[],{"data":10943,"content":10944,"nodeType":88},{},[10945],{"data":10946,"marks":10947,"value":151,"nodeType":83},{},[],{"metadata":10949,"sys":10952,"fields":10957},{"tags":10950,"concepts":10951},[],[],{"space":10953,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":10955,"publishedVersion":63,"revision":45,"locale":29},{"sys":10954},{"type":12,"linkType":13,"id":14},{"sys":10956},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":10958},{"url":408,"details":10959,"fileName":414,"contentType":415},{"size":410,"image":10960},{"width":412,"height":413},{"sys":10962,"fields":10965},{"id":10963,"createdAt":10964},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":10966,"slug":10967,"articleIntro":10966,"category":10968},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[10969],{"metadata":10970,"sys":10973,"fields":10980},{"tags":10971,"concepts":10972},[],[],{"space":10974,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10976,"publishedVersion":364,"revision":63,"contentType":10978,"locale":29},{"sys":10975},{"type":12,"linkType":13,"id":14},{"sys":10977},{"id":21,"type":12,"linkType":22},{"sys":10979},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10981,"metaTitle":374,"metaDescription":375,"mainTitle":10982,"subtitle":393,"heroImage":10997,"ctaButton":416,"ctaLink":417},[373],{"data":10983,"content":10984,"nodeType":75},{},[10985,10991],{"data":10986,"content":10987,"nodeType":386},{},[10988],{"data":10989,"marks":10990,"value":385,"nodeType":83},{},[],{"data":10992,"content":10993,"nodeType":88},{},[10994],{"data":10995,"marks":10996,"value":151,"nodeType":83},{},[],{"metadata":10998,"sys":11001,"fields":11006},{"tags":10999,"concepts":11000},[],[],{"space":11002,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11004,"publishedVersion":63,"revision":45,"locale":29},{"sys":11003},{"type":12,"linkType":13,"id":14},{"sys":11005},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11007},{"url":408,"details":11008,"fileName":414,"contentType":415},{"size":410,"image":11009},{"width":412,"height":413},{"sys":11011,"fields":11014},{"id":11012,"createdAt":11013},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":11015,"slug":11016,"articleIntro":11015,"category":11017},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[11018],{"metadata":11019,"sys":11022,"fields":11029},{"tags":11020,"concepts":11021},[],[],{"space":11023,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11025,"publishedVersion":364,"revision":63,"contentType":11027,"locale":29},{"sys":11024},{"type":12,"linkType":13,"id":14},{"sys":11026},{"id":21,"type":12,"linkType":22},{"sys":11028},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11030,"metaTitle":374,"metaDescription":375,"mainTitle":11031,"subtitle":393,"heroImage":11046,"ctaButton":416,"ctaLink":417},[373],{"data":11032,"content":11033,"nodeType":75},{},[11034,11040],{"data":11035,"content":11036,"nodeType":386},{},[11037],{"data":11038,"marks":11039,"value":385,"nodeType":83},{},[],{"data":11041,"content":11042,"nodeType":88},{},[11043],{"data":11044,"marks":11045,"value":151,"nodeType":83},{},[],{"metadata":11047,"sys":11050,"fields":11055},{"tags":11048,"concepts":11049},[],[],{"space":11051,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11053,"publishedVersion":63,"revision":45,"locale":29},{"sys":11052},{"type":12,"linkType":13,"id":14},{"sys":11054},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11056},{"url":408,"details":11057,"fileName":414,"contentType":415},{"size":410,"image":11058},{"width":412,"height":413},{"sys":11060,"fields":11063},{"id":11061,"createdAt":11062},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":11064,"slug":11065,"articleIntro":11064,"category":11066},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[11067],{"metadata":11068,"sys":11071,"fields":11078},{"tags":11069,"concepts":11070},[],[],{"space":11072,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11074,"publishedVersion":364,"revision":63,"contentType":11076,"locale":29},{"sys":11073},{"type":12,"linkType":13,"id":14},{"sys":11075},{"id":21,"type":12,"linkType":22},{"sys":11077},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11079,"metaTitle":374,"metaDescription":375,"mainTitle":11080,"subtitle":393,"heroImage":11095,"ctaButton":416,"ctaLink":417},[373],{"data":11081,"content":11082,"nodeType":75},{},[11083,11089],{"data":11084,"content":11085,"nodeType":386},{},[11086],{"data":11087,"marks":11088,"value":385,"nodeType":83},{},[],{"data":11090,"content":11091,"nodeType":88},{},[11092],{"data":11093,"marks":11094,"value":151,"nodeType":83},{},[],{"metadata":11096,"sys":11099,"fields":11104},{"tags":11097,"concepts":11098},[],[],{"space":11100,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11102,"publishedVersion":63,"revision":45,"locale":29},{"sys":11101},{"type":12,"linkType":13,"id":14},{"sys":11103},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11105},{"url":408,"details":11106,"fileName":414,"contentType":415},{"size":410,"image":11107},{"width":412,"height":413},{"sys":11109,"fields":11112},{"id":11110,"createdAt":11111},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":11113,"slug":11114,"articleIntro":11113,"category":11115},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[11116],{"metadata":11117,"sys":11120,"fields":11127},{"tags":11118,"concepts":11119},[],[],{"space":11121,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11123,"publishedVersion":364,"revision":63,"contentType":11125,"locale":29},{"sys":11122},{"type":12,"linkType":13,"id":14},{"sys":11124},{"id":21,"type":12,"linkType":22},{"sys":11126},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11128,"metaTitle":374,"metaDescription":375,"mainTitle":11129,"subtitle":393,"heroImage":11144,"ctaButton":416,"ctaLink":417},[373],{"data":11130,"content":11131,"nodeType":75},{},[11132,11138],{"data":11133,"content":11134,"nodeType":386},{},[11135],{"data":11136,"marks":11137,"value":385,"nodeType":83},{},[],{"data":11139,"content":11140,"nodeType":88},{},[11141],{"data":11142,"marks":11143,"value":151,"nodeType":83},{},[],{"metadata":11145,"sys":11148,"fields":11153},{"tags":11146,"concepts":11147},[],[],{"space":11149,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11151,"publishedVersion":63,"revision":45,"locale":29},{"sys":11150},{"type":12,"linkType":13,"id":14},{"sys":11152},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11154},{"url":408,"details":11155,"fileName":414,"contentType":415},{"size":410,"image":11156},{"width":412,"height":413},{"sys":11158,"fields":11161},{"id":11159,"createdAt":11160},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":11162,"slug":11163,"articleIntro":11162,"category":11164},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[11165],{"metadata":11166,"sys":11169,"fields":11176},{"tags":11167,"concepts":11168},[],[],{"space":11170,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11172,"publishedVersion":364,"revision":63,"contentType":11174,"locale":29},{"sys":11171},{"type":12,"linkType":13,"id":14},{"sys":11173},{"id":21,"type":12,"linkType":22},{"sys":11175},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11177,"metaTitle":374,"metaDescription":375,"mainTitle":11178,"subtitle":393,"heroImage":11193,"ctaButton":416,"ctaLink":417},[373],{"data":11179,"content":11180,"nodeType":75},{},[11181,11187],{"data":11182,"content":11183,"nodeType":386},{},[11184],{"data":11185,"marks":11186,"value":385,"nodeType":83},{},[],{"data":11188,"content":11189,"nodeType":88},{},[11190],{"data":11191,"marks":11192,"value":151,"nodeType":83},{},[],{"metadata":11194,"sys":11197,"fields":11202},{"tags":11195,"concepts":11196},[],[],{"space":11198,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11200,"publishedVersion":63,"revision":45,"locale":29},{"sys":11199},{"type":12,"linkType":13,"id":14},{"sys":11201},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11203},{"url":408,"details":11204,"fileName":414,"contentType":415},{"size":410,"image":11205},{"width":412,"height":413},{"sys":11207,"fields":11210},{"id":11208,"createdAt":11209},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":11211,"slug":11212,"articleIntro":11211,"category":11213},"2313 - Constructions","compte-2313-constructions",[11214],{"metadata":11215,"sys":11218,"fields":11225},{"tags":11216,"concepts":11217},[],[],{"space":11219,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11221,"publishedVersion":364,"revision":63,"contentType":11223,"locale":29},{"sys":11220},{"type":12,"linkType":13,"id":14},{"sys":11222},{"id":21,"type":12,"linkType":22},{"sys":11224},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11226,"metaTitle":374,"metaDescription":375,"mainTitle":11227,"subtitle":393,"heroImage":11242,"ctaButton":416,"ctaLink":417},[373],{"data":11228,"content":11229,"nodeType":75},{},[11230,11236],{"data":11231,"content":11232,"nodeType":386},{},[11233],{"data":11234,"marks":11235,"value":385,"nodeType":83},{},[],{"data":11237,"content":11238,"nodeType":88},{},[11239],{"data":11240,"marks":11241,"value":151,"nodeType":83},{},[],{"metadata":11243,"sys":11246,"fields":11251},{"tags":11244,"concepts":11245},[],[],{"space":11247,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11249,"publishedVersion":63,"revision":45,"locale":29},{"sys":11248},{"type":12,"linkType":13,"id":14},{"sys":11250},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11252},{"url":408,"details":11253,"fileName":414,"contentType":415},{"size":410,"image":11254},{"width":412,"height":413},{"sys":11256,"fields":11259},{"id":11257,"createdAt":11258},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":11260,"slug":11261,"articleIntro":11260,"category":11262},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[11263],{"metadata":11264,"sys":11267,"fields":11274},{"tags":11265,"concepts":11266},[],[],{"space":11268,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11270,"publishedVersion":364,"revision":63,"contentType":11272,"locale":29},{"sys":11269},{"type":12,"linkType":13,"id":14},{"sys":11271},{"id":21,"type":12,"linkType":22},{"sys":11273},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11275,"metaTitle":374,"metaDescription":375,"mainTitle":11276,"subtitle":393,"heroImage":11291,"ctaButton":416,"ctaLink":417},[373],{"data":11277,"content":11278,"nodeType":75},{},[11279,11285],{"data":11280,"content":11281,"nodeType":386},{},[11282],{"data":11283,"marks":11284,"value":385,"nodeType":83},{},[],{"data":11286,"content":11287,"nodeType":88},{},[11288],{"data":11289,"marks":11290,"value":151,"nodeType":83},{},[],{"metadata":11292,"sys":11295,"fields":11300},{"tags":11293,"concepts":11294},[],[],{"space":11296,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11298,"publishedVersion":63,"revision":45,"locale":29},{"sys":11297},{"type":12,"linkType":13,"id":14},{"sys":11299},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11301},{"url":408,"details":11302,"fileName":414,"contentType":415},{"size":410,"image":11303},{"width":412,"height":413},{"sys":11305,"fields":11308},{"id":11306,"createdAt":11307},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":11309,"slug":11310,"articleIntro":11309,"category":11311},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[11312],{"metadata":11313,"sys":11316,"fields":11323},{"tags":11314,"concepts":11315},[],[],{"space":11317,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11319,"publishedVersion":364,"revision":63,"contentType":11321,"locale":29},{"sys":11318},{"type":12,"linkType":13,"id":14},{"sys":11320},{"id":21,"type":12,"linkType":22},{"sys":11322},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11324,"metaTitle":374,"metaDescription":375,"mainTitle":11325,"subtitle":393,"heroImage":11340,"ctaButton":416,"ctaLink":417},[373],{"data":11326,"content":11327,"nodeType":75},{},[11328,11334],{"data":11329,"content":11330,"nodeType":386},{},[11331],{"data":11332,"marks":11333,"value":385,"nodeType":83},{},[],{"data":11335,"content":11336,"nodeType":88},{},[11337],{"data":11338,"marks":11339,"value":151,"nodeType":83},{},[],{"metadata":11341,"sys":11344,"fields":11349},{"tags":11342,"concepts":11343},[],[],{"space":11345,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11347,"publishedVersion":63,"revision":45,"locale":29},{"sys":11346},{"type":12,"linkType":13,"id":14},{"sys":11348},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11350},{"url":408,"details":11351,"fileName":414,"contentType":415},{"size":410,"image":11352},{"width":412,"height":413},{"sys":11354,"fields":11357},{"id":11355,"createdAt":11356},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":11358,"slug":11359,"articleIntro":11358,"category":11360},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[11361],{"metadata":11362,"sys":11365,"fields":11372},{"tags":11363,"concepts":11364},[],[],{"space":11366,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11368,"publishedVersion":364,"revision":63,"contentType":11370,"locale":29},{"sys":11367},{"type":12,"linkType":13,"id":14},{"sys":11369},{"id":21,"type":12,"linkType":22},{"sys":11371},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11373,"metaTitle":374,"metaDescription":375,"mainTitle":11374,"subtitle":393,"heroImage":11389,"ctaButton":416,"ctaLink":417},[373],{"data":11375,"content":11376,"nodeType":75},{},[11377,11383],{"data":11378,"content":11379,"nodeType":386},{},[11380],{"data":11381,"marks":11382,"value":385,"nodeType":83},{},[],{"data":11384,"content":11385,"nodeType":88},{},[11386],{"data":11387,"marks":11388,"value":151,"nodeType":83},{},[],{"metadata":11390,"sys":11393,"fields":11398},{"tags":11391,"concepts":11392},[],[],{"space":11394,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11396,"publishedVersion":63,"revision":45,"locale":29},{"sys":11395},{"type":12,"linkType":13,"id":14},{"sys":11397},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11399},{"url":408,"details":11400,"fileName":414,"contentType":415},{"size":410,"image":11401},{"width":412,"height":413},{"sys":11403,"fields":11406},{"id":11404,"createdAt":11405},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":11407,"slug":11408,"articleIntro":11407,"category":11409},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[11410],{"metadata":11411,"sys":11414,"fields":11421},{"tags":11412,"concepts":11413},[],[],{"space":11415,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11417,"publishedVersion":364,"revision":63,"contentType":11419,"locale":29},{"sys":11416},{"type":12,"linkType":13,"id":14},{"sys":11418},{"id":21,"type":12,"linkType":22},{"sys":11420},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11422,"metaTitle":374,"metaDescription":375,"mainTitle":11423,"subtitle":393,"heroImage":11438,"ctaButton":416,"ctaLink":417},[373],{"data":11424,"content":11425,"nodeType":75},{},[11426,11432],{"data":11427,"content":11428,"nodeType":386},{},[11429],{"data":11430,"marks":11431,"value":385,"nodeType":83},{},[],{"data":11433,"content":11434,"nodeType":88},{},[11435],{"data":11436,"marks":11437,"value":151,"nodeType":83},{},[],{"metadata":11439,"sys":11442,"fields":11447},{"tags":11440,"concepts":11441},[],[],{"space":11443,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11445,"publishedVersion":63,"revision":45,"locale":29},{"sys":11444},{"type":12,"linkType":13,"id":14},{"sys":11446},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11448},{"url":408,"details":11449,"fileName":414,"contentType":415},{"size":410,"image":11450},{"width":412,"height":413},{"sys":11452,"fields":11455},{"id":11453,"createdAt":11454},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":11456,"slug":11457,"articleIntro":11456,"category":11458},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[11459],{"metadata":11460,"sys":11463,"fields":11470},{"tags":11461,"concepts":11462},[],[],{"space":11464,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11466,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11471,"metaTitle":374,"metaDescription":375,"mainTitle":11472,"subtitle":393,"heroImage":11487,"ctaButton":416,"ctaLink":417},[373],{"data":11473,"content":11474,"nodeType":75},{},[11475,11481],{"data":11476,"content":11477,"nodeType":386},{},[11478],{"data":11479,"marks":11480,"value":385,"nodeType":83},{},[],{"data":11482,"content":11483,"nodeType":88},{},[11484],{"data":11485,"marks":11486,"value":151,"nodeType":83},{},[],{"metadata":11488,"sys":11491,"fields":11496},{"tags":11489,"concepts":11490},[],[],{"space":11492,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11494,"publishedVersion":63,"revision":45,"locale":29},{"sys":11493},{"type":12,"linkType":13,"id":14},{"sys":11495},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11497},{"url":408,"details":11498,"fileName":414,"contentType":415},{"size":410,"image":11499},{"width":412,"height":413},{"sys":11501,"fields":11504},{"id":11502,"createdAt":11503},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":11505,"slug":11506,"articleIntro":11505,"category":11507},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[11508],{"metadata":11509,"sys":11512,"fields":11519},{"tags":11510,"concepts":11511},[],[],{"space":11513,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11515,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11520,"metaTitle":374,"metaDescription":375,"mainTitle":11521,"subtitle":393,"heroImage":11536,"ctaButton":416,"ctaLink":417},[373],{"data":11522,"content":11523,"nodeType":75},{},[11524,11530],{"data":11525,"content":11526,"nodeType":386},{},[11527],{"data":11528,"marks":11529,"value":385,"nodeType":83},{},[],{"data":11531,"content":11532,"nodeType":88},{},[11533],{"data":11534,"marks":11535,"value":151,"nodeType":83},{},[],{"metadata":11537,"sys":11540,"fields":11545},{"tags":11538,"concepts":11539},[],[],{"space":11541,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11543,"publishedVersion":63,"revision":45,"locale":29},{"sys":11542},{"type":12,"linkType":13,"id":14},{"sys":11544},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11546},{"url":408,"details":11547,"fileName":414,"contentType":415},{"size":410,"image":11548},{"width":412,"height":413},{"sys":11550,"fields":11553},{"id":11551,"createdAt":11552},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":11554,"slug":11555,"articleIntro":11554,"category":11556},"6378 - Taxes diverses","compte-6378-taxes-diverses",[11557],{"metadata":11558,"sys":11561,"fields":11568},{"tags":11559,"concepts":11560},[],[],{"space":11562,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11564,"publishedVersion":364,"revision":63,"contentType":11566,"locale":29},{"sys":11563},{"type":12,"linkType":13,"id":14},{"sys":11565},{"id":21,"type":12,"linkType":22},{"sys":11567},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11569,"metaTitle":374,"metaDescription":375,"mainTitle":11570,"subtitle":393,"heroImage":11585,"ctaButton":416,"ctaLink":417},[373],{"data":11571,"content":11572,"nodeType":75},{},[11573,11579],{"data":11574,"content":11575,"nodeType":386},{},[11576],{"data":11577,"marks":11578,"value":385,"nodeType":83},{},[],{"data":11580,"content":11581,"nodeType":88},{},[11582],{"data":11583,"marks":11584,"value":151,"nodeType":83},{},[],{"metadata":11586,"sys":11589,"fields":11594},{"tags":11587,"concepts":11588},[],[],{"space":11590,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11592,"publishedVersion":63,"revision":45,"locale":29},{"sys":11591},{"type":12,"linkType":13,"id":14},{"sys":11593},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11595},{"url":408,"details":11596,"fileName":414,"contentType":415},{"size":410,"image":11597},{"width":412,"height":413},{"sys":11599,"fields":11602},{"id":11600,"createdAt":11601},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":11603,"slug":11604,"articleIntro":11603,"category":11605},"Compte 502 - Actions propres","compte-502-actions-propres",[11606],{"metadata":11607,"sys":11610,"fields":11617},{"tags":11608,"concepts":11609},[],[],{"space":11611,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11613,"publishedVersion":364,"revision":63,"contentType":11615,"locale":29},{"sys":11612},{"type":12,"linkType":13,"id":14},{"sys":11614},{"id":21,"type":12,"linkType":22},{"sys":11616},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11618,"metaTitle":374,"metaDescription":375,"mainTitle":11619,"subtitle":393,"heroImage":11634,"ctaButton":416,"ctaLink":417},[373],{"data":11620,"content":11621,"nodeType":75},{},[11622,11628],{"data":11623,"content":11624,"nodeType":386},{},[11625],{"data":11626,"marks":11627,"value":385,"nodeType":83},{},[],{"data":11629,"content":11630,"nodeType":88},{},[11631],{"data":11632,"marks":11633,"value":151,"nodeType":83},{},[],{"metadata":11635,"sys":11638,"fields":11643},{"tags":11636,"concepts":11637},[],[],{"space":11639,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11641,"publishedVersion":63,"revision":45,"locale":29},{"sys":11640},{"type":12,"linkType":13,"id":14},{"sys":11642},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11644},{"url":408,"details":11645,"fileName":414,"contentType":415},{"size":410,"image":11646},{"width":412,"height":413},{"sys":11648,"fields":11651},{"id":11649,"createdAt":11650},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":11652,"slug":11653,"articleIntro":11652,"category":11654},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[11655],{"metadata":11656,"sys":11659,"fields":11666},{"tags":11657,"concepts":11658},[],[],{"space":11660,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11662,"publishedVersion":364,"revision":63,"contentType":11664,"locale":29},{"sys":11661},{"type":12,"linkType":13,"id":14},{"sys":11663},{"id":21,"type":12,"linkType":22},{"sys":11665},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11667,"metaTitle":374,"metaDescription":375,"mainTitle":11668,"subtitle":393,"heroImage":11683,"ctaButton":416,"ctaLink":417},[373],{"data":11669,"content":11670,"nodeType":75},{},[11671,11677],{"data":11672,"content":11673,"nodeType":386},{},[11674],{"data":11675,"marks":11676,"value":385,"nodeType":83},{},[],{"data":11678,"content":11679,"nodeType":88},{},[11680],{"data":11681,"marks":11682,"value":151,"nodeType":83},{},[],{"metadata":11684,"sys":11687,"fields":11692},{"tags":11685,"concepts":11686},[],[],{"space":11688,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11690,"publishedVersion":63,"revision":45,"locale":29},{"sys":11689},{"type":12,"linkType":13,"id":14},{"sys":11691},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11693},{"url":408,"details":11694,"fileName":414,"contentType":415},{"size":410,"image":11695},{"width":412,"height":413},{"sys":11697,"fields":11700},{"id":11698,"createdAt":11699},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":11701,"slug":11702,"articleIntro":11701,"category":11703},"Compte 211 - Terrains","compte-211-terrains",[11704],{"metadata":11705,"sys":11708,"fields":11715},{"tags":11706,"concepts":11707},[],[],{"space":11709,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11711,"publishedVersion":364,"revision":63,"contentType":11713,"locale":29},{"sys":11710},{"type":12,"linkType":13,"id":14},{"sys":11712},{"id":21,"type":12,"linkType":22},{"sys":11714},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11716,"metaTitle":374,"metaDescription":375,"mainTitle":11717,"subtitle":393,"heroImage":11732,"ctaButton":416,"ctaLink":417},[373],{"data":11718,"content":11719,"nodeType":75},{},[11720,11726],{"data":11721,"content":11722,"nodeType":386},{},[11723],{"data":11724,"marks":11725,"value":385,"nodeType":83},{},[],{"data":11727,"content":11728,"nodeType":88},{},[11729],{"data":11730,"marks":11731,"value":151,"nodeType":83},{},[],{"metadata":11733,"sys":11736,"fields":11741},{"tags":11734,"concepts":11735},[],[],{"space":11737,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11739,"publishedVersion":63,"revision":45,"locale":29},{"sys":11738},{"type":12,"linkType":13,"id":14},{"sys":11740},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11742},{"url":408,"details":11743,"fileName":414,"contentType":415},{"size":410,"image":11744},{"width":412,"height":413},{"sys":11746,"fields":11749},{"id":11747,"createdAt":11748},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":11750,"slug":11751,"articleIntro":11750,"category":11752},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[11753],{"metadata":11754,"sys":11757,"fields":11764},{"tags":11755,"concepts":11756},[],[],{"space":11758,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11760,"publishedVersion":364,"revision":63,"contentType":11762,"locale":29},{"sys":11759},{"type":12,"linkType":13,"id":14},{"sys":11761},{"id":21,"type":12,"linkType":22},{"sys":11763},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11765,"metaTitle":374,"metaDescription":375,"mainTitle":11766,"subtitle":393,"heroImage":11781,"ctaButton":416,"ctaLink":417},[373],{"data":11767,"content":11768,"nodeType":75},{},[11769,11775],{"data":11770,"content":11771,"nodeType":386},{},[11772],{"data":11773,"marks":11774,"value":385,"nodeType":83},{},[],{"data":11776,"content":11777,"nodeType":88},{},[11778],{"data":11779,"marks":11780,"value":151,"nodeType":83},{},[],{"metadata":11782,"sys":11785,"fields":11790},{"tags":11783,"concepts":11784},[],[],{"space":11786,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11788,"publishedVersion":63,"revision":45,"locale":29},{"sys":11787},{"type":12,"linkType":13,"id":14},{"sys":11789},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11791},{"url":408,"details":11792,"fileName":414,"contentType":415},{"size":410,"image":11793},{"width":412,"height":413},{"sys":11795,"fields":11798},{"id":11796,"createdAt":11797},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":11799,"slug":11800,"articleIntro":11799,"category":11801},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[11802],{"metadata":11803,"sys":11806,"fields":11813},{"tags":11804,"concepts":11805},[],[],{"space":11807,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11809,"publishedVersion":364,"revision":63,"contentType":11811,"locale":29},{"sys":11808},{"type":12,"linkType":13,"id":14},{"sys":11810},{"id":21,"type":12,"linkType":22},{"sys":11812},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11814,"metaTitle":374,"metaDescription":375,"mainTitle":11815,"subtitle":393,"heroImage":11830,"ctaButton":416,"ctaLink":417},[373],{"data":11816,"content":11817,"nodeType":75},{},[11818,11824],{"data":11819,"content":11820,"nodeType":386},{},[11821],{"data":11822,"marks":11823,"value":385,"nodeType":83},{},[],{"data":11825,"content":11826,"nodeType":88},{},[11827],{"data":11828,"marks":11829,"value":151,"nodeType":83},{},[],{"metadata":11831,"sys":11834,"fields":11839},{"tags":11832,"concepts":11833},[],[],{"space":11835,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11837,"publishedVersion":63,"revision":45,"locale":29},{"sys":11836},{"type":12,"linkType":13,"id":14},{"sys":11838},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11840},{"url":408,"details":11841,"fileName":414,"contentType":415},{"size":410,"image":11842},{"width":412,"height":413},{"sys":11844,"fields":11847},{"id":11845,"createdAt":11846},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":11848,"slug":11849,"articleIntro":-1,"category":11850},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[11851],{"metadata":11852,"sys":11855,"fields":11862},{"tags":11853,"concepts":11854},[],[],{"space":11856,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11858,"publishedVersion":364,"revision":63,"contentType":11860,"locale":29},{"sys":11857},{"type":12,"linkType":13,"id":14},{"sys":11859},{"id":21,"type":12,"linkType":22},{"sys":11861},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11863,"metaTitle":374,"metaDescription":375,"mainTitle":11864,"subtitle":393,"heroImage":11879,"ctaButton":416,"ctaLink":417},[373],{"data":11865,"content":11866,"nodeType":75},{},[11867,11873],{"data":11868,"content":11869,"nodeType":386},{},[11870],{"data":11871,"marks":11872,"value":385,"nodeType":83},{},[],{"data":11874,"content":11875,"nodeType":88},{},[11876],{"data":11877,"marks":11878,"value":151,"nodeType":83},{},[],{"metadata":11880,"sys":11883,"fields":11888},{"tags":11881,"concepts":11882},[],[],{"space":11884,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11886,"publishedVersion":63,"revision":45,"locale":29},{"sys":11885},{"type":12,"linkType":13,"id":14},{"sys":11887},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11889},{"url":408,"details":11890,"fileName":414,"contentType":415},{"size":410,"image":11891},{"width":412,"height":413},{"sys":11893,"fields":11896},{"id":11894,"createdAt":11895},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":11897,"slug":11898,"articleIntro":11897,"category":11899},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[11900],{"metadata":11901,"sys":11904,"fields":11911},{"tags":11902,"concepts":11903},[],[],{"space":11905,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11907,"publishedVersion":364,"revision":63,"contentType":11909,"locale":29},{"sys":11906},{"type":12,"linkType":13,"id":14},{"sys":11908},{"id":21,"type":12,"linkType":22},{"sys":11910},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11912,"metaTitle":374,"metaDescription":375,"mainTitle":11913,"subtitle":393,"heroImage":11928,"ctaButton":416,"ctaLink":417},[373],{"data":11914,"content":11915,"nodeType":75},{},[11916,11922],{"data":11917,"content":11918,"nodeType":386},{},[11919],{"data":11920,"marks":11921,"value":385,"nodeType":83},{},[],{"data":11923,"content":11924,"nodeType":88},{},[11925],{"data":11926,"marks":11927,"value":151,"nodeType":83},{},[],{"metadata":11929,"sys":11932,"fields":11937},{"tags":11930,"concepts":11931},[],[],{"space":11933,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11935,"publishedVersion":63,"revision":45,"locale":29},{"sys":11934},{"type":12,"linkType":13,"id":14},{"sys":11936},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11938},{"url":408,"details":11939,"fileName":414,"contentType":415},{"size":410,"image":11940},{"width":412,"height":413},{"sys":11942,"fields":11945},{"id":11943,"createdAt":11944},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":11946,"slug":11947,"articleIntro":11948,"category":11949},"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. ",[11950],{"metadata":11951,"sys":11954,"fields":11961},{"tags":11952,"concepts":11953},[],[],{"space":11955,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11957,"publishedVersion":364,"revision":63,"contentType":11959,"locale":29},{"sys":11956},{"type":12,"linkType":13,"id":14},{"sys":11958},{"id":21,"type":12,"linkType":22},{"sys":11960},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11962,"metaTitle":374,"metaDescription":375,"mainTitle":11963,"subtitle":393,"heroImage":11978,"ctaButton":416,"ctaLink":417},[373],{"data":11964,"content":11965,"nodeType":75},{},[11966,11972],{"data":11967,"content":11968,"nodeType":386},{},[11969],{"data":11970,"marks":11971,"value":385,"nodeType":83},{},[],{"data":11973,"content":11974,"nodeType":88},{},[11975],{"data":11976,"marks":11977,"value":151,"nodeType":83},{},[],{"metadata":11979,"sys":11982,"fields":11987},{"tags":11980,"concepts":11981},[],[],{"space":11983,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":11985,"publishedVersion":63,"revision":45,"locale":29},{"sys":11984},{"type":12,"linkType":13,"id":14},{"sys":11986},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":11988},{"url":408,"details":11989,"fileName":414,"contentType":415},{"size":410,"image":11990},{"width":412,"height":413},{"sys":11992,"fields":11995},{"id":11993,"createdAt":11994},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":11996,"slug":11997,"articleIntro":11996,"category":11998},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[11999],{"metadata":12000,"sys":12003,"fields":12010},{"tags":12001,"concepts":12002},[],[],{"space":12004,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12006,"publishedVersion":364,"revision":63,"contentType":12008,"locale":29},{"sys":12005},{"type":12,"linkType":13,"id":14},{"sys":12007},{"id":21,"type":12,"linkType":22},{"sys":12009},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12011,"metaTitle":374,"metaDescription":375,"mainTitle":12012,"subtitle":393,"heroImage":12027,"ctaButton":416,"ctaLink":417},[373],{"data":12013,"content":12014,"nodeType":75},{},[12015,12021],{"data":12016,"content":12017,"nodeType":386},{},[12018],{"data":12019,"marks":12020,"value":385,"nodeType":83},{},[],{"data":12022,"content":12023,"nodeType":88},{},[12024],{"data":12025,"marks":12026,"value":151,"nodeType":83},{},[],{"metadata":12028,"sys":12031,"fields":12036},{"tags":12029,"concepts":12030},[],[],{"space":12032,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12034,"publishedVersion":63,"revision":45,"locale":29},{"sys":12033},{"type":12,"linkType":13,"id":14},{"sys":12035},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12037},{"url":408,"details":12038,"fileName":414,"contentType":415},{"size":410,"image":12039},{"width":412,"height":413},{"sys":12041,"fields":12044},{"id":12042,"createdAt":12043},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":12045,"slug":12046,"articleIntro":12045,"category":12047},"Compte 60 - Achats","compte-60-achats",[12048],{"metadata":12049,"sys":12052,"fields":12059},{"tags":12050,"concepts":12051},[],[],{"space":12053,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12055,"publishedVersion":364,"revision":63,"contentType":12057,"locale":29},{"sys":12054},{"type":12,"linkType":13,"id":14},{"sys":12056},{"id":21,"type":12,"linkType":22},{"sys":12058},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12060,"metaTitle":374,"metaDescription":375,"mainTitle":12061,"subtitle":393,"heroImage":12076,"ctaButton":416,"ctaLink":417},[373],{"data":12062,"content":12063,"nodeType":75},{},[12064,12070],{"data":12065,"content":12066,"nodeType":386},{},[12067],{"data":12068,"marks":12069,"value":385,"nodeType":83},{},[],{"data":12071,"content":12072,"nodeType":88},{},[12073],{"data":12074,"marks":12075,"value":151,"nodeType":83},{},[],{"metadata":12077,"sys":12080,"fields":12085},{"tags":12078,"concepts":12079},[],[],{"space":12081,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12083,"publishedVersion":63,"revision":45,"locale":29},{"sys":12082},{"type":12,"linkType":13,"id":14},{"sys":12084},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12086},{"url":408,"details":12087,"fileName":414,"contentType":415},{"size":410,"image":12088},{"width":412,"height":413},{"sys":12090,"fields":12093},{"id":12091,"createdAt":12092},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":12094,"slug":12095,"articleIntro":12094,"category":12096},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[12097],{"metadata":12098,"sys":12101,"fields":12108},{"tags":12099,"concepts":12100},[],[],{"space":12102,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12104,"publishedVersion":364,"revision":63,"contentType":12106,"locale":29},{"sys":12103},{"type":12,"linkType":13,"id":14},{"sys":12105},{"id":21,"type":12,"linkType":22},{"sys":12107},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12109,"metaTitle":374,"metaDescription":375,"mainTitle":12110,"subtitle":393,"heroImage":12125,"ctaButton":416,"ctaLink":417},[373],{"data":12111,"content":12112,"nodeType":75},{},[12113,12119],{"data":12114,"content":12115,"nodeType":386},{},[12116],{"data":12117,"marks":12118,"value":385,"nodeType":83},{},[],{"data":12120,"content":12121,"nodeType":88},{},[12122],{"data":12123,"marks":12124,"value":151,"nodeType":83},{},[],{"metadata":12126,"sys":12129,"fields":12134},{"tags":12127,"concepts":12128},[],[],{"space":12130,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12132,"publishedVersion":63,"revision":45,"locale":29},{"sys":12131},{"type":12,"linkType":13,"id":14},{"sys":12133},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12135},{"url":408,"details":12136,"fileName":414,"contentType":415},{"size":410,"image":12137},{"width":412,"height":413},{"sys":12139,"fields":12142},{"id":12140,"createdAt":12141},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":12143,"slug":12144,"articleIntro":-1,"category":12145},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[12146],{"metadata":12147,"sys":12150,"fields":12157},{"tags":12148,"concepts":12149},[],[],{"space":12151,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12153,"publishedVersion":364,"revision":63,"contentType":12155,"locale":29},{"sys":12152},{"type":12,"linkType":13,"id":14},{"sys":12154},{"id":21,"type":12,"linkType":22},{"sys":12156},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12158,"metaTitle":374,"metaDescription":375,"mainTitle":12159,"subtitle":393,"heroImage":12174,"ctaButton":416,"ctaLink":417},[373],{"data":12160,"content":12161,"nodeType":75},{},[12162,12168],{"data":12163,"content":12164,"nodeType":386},{},[12165],{"data":12166,"marks":12167,"value":385,"nodeType":83},{},[],{"data":12169,"content":12170,"nodeType":88},{},[12171],{"data":12172,"marks":12173,"value":151,"nodeType":83},{},[],{"metadata":12175,"sys":12178,"fields":12183},{"tags":12176,"concepts":12177},[],[],{"space":12179,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12181,"publishedVersion":63,"revision":45,"locale":29},{"sys":12180},{"type":12,"linkType":13,"id":14},{"sys":12182},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12184},{"url":408,"details":12185,"fileName":414,"contentType":415},{"size":410,"image":12186},{"width":412,"height":413},{"sys":12188,"fields":12191},{"id":12189,"createdAt":12190},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":12192,"slug":12193,"articleIntro":12192,"category":12194},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[12195],{"metadata":12196,"sys":12199,"fields":12206},{"tags":12197,"concepts":12198},[],[],{"space":12200,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12202,"publishedVersion":364,"revision":63,"contentType":12204,"locale":29},{"sys":12201},{"type":12,"linkType":13,"id":14},{"sys":12203},{"id":21,"type":12,"linkType":22},{"sys":12205},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12207,"metaTitle":374,"metaDescription":375,"mainTitle":12208,"subtitle":393,"heroImage":12223,"ctaButton":416,"ctaLink":417},[373],{"data":12209,"content":12210,"nodeType":75},{},[12211,12217],{"data":12212,"content":12213,"nodeType":386},{},[12214],{"data":12215,"marks":12216,"value":385,"nodeType":83},{},[],{"data":12218,"content":12219,"nodeType":88},{},[12220],{"data":12221,"marks":12222,"value":151,"nodeType":83},{},[],{"metadata":12224,"sys":12227,"fields":12232},{"tags":12225,"concepts":12226},[],[],{"space":12228,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12230,"publishedVersion":63,"revision":45,"locale":29},{"sys":12229},{"type":12,"linkType":13,"id":14},{"sys":12231},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12233},{"url":408,"details":12234,"fileName":414,"contentType":415},{"size":410,"image":12235},{"width":412,"height":413},{"sys":12237,"fields":12240},{"id":12238,"createdAt":12239},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":12241,"slug":12242,"articleIntro":-1,"category":12243},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[12244],{"metadata":12245,"sys":12248,"fields":12255},{"tags":12246,"concepts":12247},[],[],{"space":12249,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12251,"publishedVersion":364,"revision":63,"contentType":12253,"locale":29},{"sys":12250},{"type":12,"linkType":13,"id":14},{"sys":12252},{"id":21,"type":12,"linkType":22},{"sys":12254},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12256,"metaTitle":374,"metaDescription":375,"mainTitle":12257,"subtitle":393,"heroImage":12272,"ctaButton":416,"ctaLink":417},[373],{"data":12258,"content":12259,"nodeType":75},{},[12260,12266],{"data":12261,"content":12262,"nodeType":386},{},[12263],{"data":12264,"marks":12265,"value":385,"nodeType":83},{},[],{"data":12267,"content":12268,"nodeType":88},{},[12269],{"data":12270,"marks":12271,"value":151,"nodeType":83},{},[],{"metadata":12273,"sys":12276,"fields":12281},{"tags":12274,"concepts":12275},[],[],{"space":12277,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12279,"publishedVersion":63,"revision":45,"locale":29},{"sys":12278},{"type":12,"linkType":13,"id":14},{"sys":12280},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12282},{"url":408,"details":12283,"fileName":414,"contentType":415},{"size":410,"image":12284},{"width":412,"height":413},{"sys":12286,"fields":12289},{"id":12287,"createdAt":12288},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":12290,"slug":12291,"articleIntro":12290,"category":12292},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[12293],{"metadata":12294,"sys":12297,"fields":12304},{"tags":12295,"concepts":12296},[],[],{"space":12298,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12300,"publishedVersion":364,"revision":63,"contentType":12302,"locale":29},{"sys":12299},{"type":12,"linkType":13,"id":14},{"sys":12301},{"id":21,"type":12,"linkType":22},{"sys":12303},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12305,"metaTitle":374,"metaDescription":375,"mainTitle":12306,"subtitle":393,"heroImage":12321,"ctaButton":416,"ctaLink":417},[373],{"data":12307,"content":12308,"nodeType":75},{},[12309,12315],{"data":12310,"content":12311,"nodeType":386},{},[12312],{"data":12313,"marks":12314,"value":385,"nodeType":83},{},[],{"data":12316,"content":12317,"nodeType":88},{},[12318],{"data":12319,"marks":12320,"value":151,"nodeType":83},{},[],{"metadata":12322,"sys":12325,"fields":12330},{"tags":12323,"concepts":12324},[],[],{"space":12326,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12328,"publishedVersion":63,"revision":45,"locale":29},{"sys":12327},{"type":12,"linkType":13,"id":14},{"sys":12329},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12331},{"url":408,"details":12332,"fileName":414,"contentType":415},{"size":410,"image":12333},{"width":412,"height":413},{"sys":12335,"fields":12338},{"id":12336,"createdAt":12337},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":12339,"slug":12340,"articleIntro":12339,"category":12341},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[12342],{"metadata":12343,"sys":12346,"fields":12353},{"tags":12344,"concepts":12345},[],[],{"space":12347,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12349,"publishedVersion":364,"revision":63,"contentType":12351,"locale":29},{"sys":12348},{"type":12,"linkType":13,"id":14},{"sys":12350},{"id":21,"type":12,"linkType":22},{"sys":12352},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12354,"metaTitle":374,"metaDescription":375,"mainTitle":12355,"subtitle":393,"heroImage":12370,"ctaButton":416,"ctaLink":417},[373],{"data":12356,"content":12357,"nodeType":75},{},[12358,12364],{"data":12359,"content":12360,"nodeType":386},{},[12361],{"data":12362,"marks":12363,"value":385,"nodeType":83},{},[],{"data":12365,"content":12366,"nodeType":88},{},[12367],{"data":12368,"marks":12369,"value":151,"nodeType":83},{},[],{"metadata":12371,"sys":12374,"fields":12379},{"tags":12372,"concepts":12373},[],[],{"space":12375,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12377,"publishedVersion":63,"revision":45,"locale":29},{"sys":12376},{"type":12,"linkType":13,"id":14},{"sys":12378},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12380},{"url":408,"details":12381,"fileName":414,"contentType":415},{"size":410,"image":12382},{"width":412,"height":413},{"sys":12384,"fields":12387},{"id":12385,"createdAt":12386},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":12388,"slug":12389,"articleIntro":12388,"category":12390},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[12391],{"metadata":12392,"sys":12395,"fields":12402},{"tags":12393,"concepts":12394},[],[],{"space":12396,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12398,"publishedVersion":364,"revision":63,"contentType":12400,"locale":29},{"sys":12397},{"type":12,"linkType":13,"id":14},{"sys":12399},{"id":21,"type":12,"linkType":22},{"sys":12401},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12403,"metaTitle":374,"metaDescription":375,"mainTitle":12404,"subtitle":393,"heroImage":12419,"ctaButton":416,"ctaLink":417},[373],{"data":12405,"content":12406,"nodeType":75},{},[12407,12413],{"data":12408,"content":12409,"nodeType":386},{},[12410],{"data":12411,"marks":12412,"value":385,"nodeType":83},{},[],{"data":12414,"content":12415,"nodeType":88},{},[12416],{"data":12417,"marks":12418,"value":151,"nodeType":83},{},[],{"metadata":12420,"sys":12423,"fields":12428},{"tags":12421,"concepts":12422},[],[],{"space":12424,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12426,"publishedVersion":63,"revision":45,"locale":29},{"sys":12425},{"type":12,"linkType":13,"id":14},{"sys":12427},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12429},{"url":408,"details":12430,"fileName":414,"contentType":415},{"size":410,"image":12431},{"width":412,"height":413},{"sys":12433,"fields":12436},{"id":12434,"createdAt":12435},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":12437,"slug":12438,"articleIntro":12437,"category":12439},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[12440],{"metadata":12441,"sys":12444,"fields":12451},{"tags":12442,"concepts":12443},[],[],{"space":12445,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12447,"publishedVersion":364,"revision":63,"contentType":12449,"locale":29},{"sys":12446},{"type":12,"linkType":13,"id":14},{"sys":12448},{"id":21,"type":12,"linkType":22},{"sys":12450},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12452,"metaTitle":374,"metaDescription":375,"mainTitle":12453,"subtitle":393,"heroImage":12468,"ctaButton":416,"ctaLink":417},[373],{"data":12454,"content":12455,"nodeType":75},{},[12456,12462],{"data":12457,"content":12458,"nodeType":386},{},[12459],{"data":12460,"marks":12461,"value":385,"nodeType":83},{},[],{"data":12463,"content":12464,"nodeType":88},{},[12465],{"data":12466,"marks":12467,"value":151,"nodeType":83},{},[],{"metadata":12469,"sys":12472,"fields":12477},{"tags":12470,"concepts":12471},[],[],{"space":12473,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12475,"publishedVersion":63,"revision":45,"locale":29},{"sys":12474},{"type":12,"linkType":13,"id":14},{"sys":12476},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12478},{"url":408,"details":12479,"fileName":414,"contentType":415},{"size":410,"image":12480},{"width":412,"height":413},{"sys":12482,"fields":12485},{"id":12483,"createdAt":12484},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":12486,"slug":12487,"articleIntro":12486,"category":12488},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[12489],{"metadata":12490,"sys":12493,"fields":12500},{"tags":12491,"concepts":12492},[],[],{"space":12494,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12496,"publishedVersion":364,"revision":63,"contentType":12498,"locale":29},{"sys":12495},{"type":12,"linkType":13,"id":14},{"sys":12497},{"id":21,"type":12,"linkType":22},{"sys":12499},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12501,"metaTitle":374,"metaDescription":375,"mainTitle":12502,"subtitle":393,"heroImage":12517,"ctaButton":416,"ctaLink":417},[373],{"data":12503,"content":12504,"nodeType":75},{},[12505,12511],{"data":12506,"content":12507,"nodeType":386},{},[12508],{"data":12509,"marks":12510,"value":385,"nodeType":83},{},[],{"data":12512,"content":12513,"nodeType":88},{},[12514],{"data":12515,"marks":12516,"value":151,"nodeType":83},{},[],{"metadata":12518,"sys":12521,"fields":12526},{"tags":12519,"concepts":12520},[],[],{"space":12522,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12524,"publishedVersion":63,"revision":45,"locale":29},{"sys":12523},{"type":12,"linkType":13,"id":14},{"sys":12525},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12527},{"url":408,"details":12528,"fileName":414,"contentType":415},{"size":410,"image":12529},{"width":412,"height":413},{"sys":12531,"fields":12534},{"id":12532,"createdAt":12533},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":12535,"slug":12536,"articleIntro":12535,"category":12537},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[12538],{"metadata":12539,"sys":12542,"fields":12549},{"tags":12540,"concepts":12541},[],[],{"space":12543,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12545,"publishedVersion":364,"revision":63,"contentType":12547,"locale":29},{"sys":12544},{"type":12,"linkType":13,"id":14},{"sys":12546},{"id":21,"type":12,"linkType":22},{"sys":12548},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12550,"metaTitle":374,"metaDescription":375,"mainTitle":12551,"subtitle":393,"heroImage":12566,"ctaButton":416,"ctaLink":417},[373],{"data":12552,"content":12553,"nodeType":75},{},[12554,12560],{"data":12555,"content":12556,"nodeType":386},{},[12557],{"data":12558,"marks":12559,"value":385,"nodeType":83},{},[],{"data":12561,"content":12562,"nodeType":88},{},[12563],{"data":12564,"marks":12565,"value":151,"nodeType":83},{},[],{"metadata":12567,"sys":12570,"fields":12575},{"tags":12568,"concepts":12569},[],[],{"space":12571,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12573,"publishedVersion":63,"revision":45,"locale":29},{"sys":12572},{"type":12,"linkType":13,"id":14},{"sys":12574},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12576},{"url":408,"details":12577,"fileName":414,"contentType":415},{"size":410,"image":12578},{"width":412,"height":413},{"sys":12580,"fields":12583},{"id":12581,"createdAt":12582},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":12584,"slug":12585,"articleIntro":12584,"category":12586},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[12587],{"metadata":12588,"sys":12591,"fields":12598},{"tags":12589,"concepts":12590},[],[],{"space":12592,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12594,"publishedVersion":364,"revision":63,"contentType":12596,"locale":29},{"sys":12593},{"type":12,"linkType":13,"id":14},{"sys":12595},{"id":21,"type":12,"linkType":22},{"sys":12597},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12599,"metaTitle":374,"metaDescription":375,"mainTitle":12600,"subtitle":393,"heroImage":12615,"ctaButton":416,"ctaLink":417},[373],{"data":12601,"content":12602,"nodeType":75},{},[12603,12609],{"data":12604,"content":12605,"nodeType":386},{},[12606],{"data":12607,"marks":12608,"value":385,"nodeType":83},{},[],{"data":12610,"content":12611,"nodeType":88},{},[12612],{"data":12613,"marks":12614,"value":151,"nodeType":83},{},[],{"metadata":12616,"sys":12619,"fields":12624},{"tags":12617,"concepts":12618},[],[],{"space":12620,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12622,"publishedVersion":63,"revision":45,"locale":29},{"sys":12621},{"type":12,"linkType":13,"id":14},{"sys":12623},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12625},{"url":408,"details":12626,"fileName":414,"contentType":415},{"size":410,"image":12627},{"width":412,"height":413},{"sys":12629,"fields":12632},{"id":12630,"createdAt":12631},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":12633,"slug":12634,"articleIntro":12633,"category":12635},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[12636],{"metadata":12637,"sys":12640,"fields":12647},{"tags":12638,"concepts":12639},[],[],{"space":12641,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12643,"publishedVersion":364,"revision":63,"contentType":12645,"locale":29},{"sys":12642},{"type":12,"linkType":13,"id":14},{"sys":12644},{"id":21,"type":12,"linkType":22},{"sys":12646},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12648,"metaTitle":374,"metaDescription":375,"mainTitle":12649,"subtitle":393,"heroImage":12664,"ctaButton":416,"ctaLink":417},[373],{"data":12650,"content":12651,"nodeType":75},{},[12652,12658],{"data":12653,"content":12654,"nodeType":386},{},[12655],{"data":12656,"marks":12657,"value":385,"nodeType":83},{},[],{"data":12659,"content":12660,"nodeType":88},{},[12661],{"data":12662,"marks":12663,"value":151,"nodeType":83},{},[],{"metadata":12665,"sys":12668,"fields":12673},{"tags":12666,"concepts":12667},[],[],{"space":12669,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12671,"publishedVersion":63,"revision":45,"locale":29},{"sys":12670},{"type":12,"linkType":13,"id":14},{"sys":12672},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12674},{"url":408,"details":12675,"fileName":414,"contentType":415},{"size":410,"image":12676},{"width":412,"height":413},{"sys":12678,"fields":12681},{"id":12679,"createdAt":12680},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":12682,"slug":12683,"articleIntro":12682,"category":12684},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[12685],{"metadata":12686,"sys":12689,"fields":12696},{"tags":12687,"concepts":12688},[],[],{"space":12690,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12692,"publishedVersion":364,"revision":63,"contentType":12694,"locale":29},{"sys":12691},{"type":12,"linkType":13,"id":14},{"sys":12693},{"id":21,"type":12,"linkType":22},{"sys":12695},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12697,"metaTitle":374,"metaDescription":375,"mainTitle":12698,"subtitle":393,"heroImage":12713,"ctaButton":416,"ctaLink":417},[373],{"data":12699,"content":12700,"nodeType":75},{},[12701,12707],{"data":12702,"content":12703,"nodeType":386},{},[12704],{"data":12705,"marks":12706,"value":385,"nodeType":83},{},[],{"data":12708,"content":12709,"nodeType":88},{},[12710],{"data":12711,"marks":12712,"value":151,"nodeType":83},{},[],{"metadata":12714,"sys":12717,"fields":12722},{"tags":12715,"concepts":12716},[],[],{"space":12718,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12720,"publishedVersion":63,"revision":45,"locale":29},{"sys":12719},{"type":12,"linkType":13,"id":14},{"sys":12721},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12723},{"url":408,"details":12724,"fileName":414,"contentType":415},{"size":410,"image":12725},{"width":412,"height":413},{"sys":12727,"fields":12730},{"id":12728,"createdAt":12729},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":12731,"slug":12732,"articleIntro":-1,"category":12733},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[12734],{"metadata":12735,"sys":12738,"fields":12745},{"tags":12736,"concepts":12737},[],[],{"space":12739,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12741,"publishedVersion":364,"revision":63,"contentType":12743,"locale":29},{"sys":12740},{"type":12,"linkType":13,"id":14},{"sys":12742},{"id":21,"type":12,"linkType":22},{"sys":12744},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12746,"metaTitle":374,"metaDescription":375,"mainTitle":12747,"subtitle":393,"heroImage":12762,"ctaButton":416,"ctaLink":417},[373],{"data":12748,"content":12749,"nodeType":75},{},[12750,12756],{"data":12751,"content":12752,"nodeType":386},{},[12753],{"data":12754,"marks":12755,"value":385,"nodeType":83},{},[],{"data":12757,"content":12758,"nodeType":88},{},[12759],{"data":12760,"marks":12761,"value":151,"nodeType":83},{},[],{"metadata":12763,"sys":12766,"fields":12771},{"tags":12764,"concepts":12765},[],[],{"space":12767,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12769,"publishedVersion":63,"revision":45,"locale":29},{"sys":12768},{"type":12,"linkType":13,"id":14},{"sys":12770},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12772},{"url":408,"details":12773,"fileName":414,"contentType":415},{"size":410,"image":12774},{"width":412,"height":413},{"sys":12776,"fields":12779},{"id":12777,"createdAt":12778},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":12780,"slug":12781,"articleIntro":-1,"category":12782},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[12783],{"metadata":12784,"sys":12787,"fields":12794},{"tags":12785,"concepts":12786},[],[],{"space":12788,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12790,"publishedVersion":364,"revision":63,"contentType":12792,"locale":29},{"sys":12789},{"type":12,"linkType":13,"id":14},{"sys":12791},{"id":21,"type":12,"linkType":22},{"sys":12793},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12795,"metaTitle":374,"metaDescription":375,"mainTitle":12796,"subtitle":393,"heroImage":12811,"ctaButton":416,"ctaLink":417},[373],{"data":12797,"content":12798,"nodeType":75},{},[12799,12805],{"data":12800,"content":12801,"nodeType":386},{},[12802],{"data":12803,"marks":12804,"value":385,"nodeType":83},{},[],{"data":12806,"content":12807,"nodeType":88},{},[12808],{"data":12809,"marks":12810,"value":151,"nodeType":83},{},[],{"metadata":12812,"sys":12815,"fields":12820},{"tags":12813,"concepts":12814},[],[],{"space":12816,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12818,"publishedVersion":63,"revision":45,"locale":29},{"sys":12817},{"type":12,"linkType":13,"id":14},{"sys":12819},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12821},{"url":408,"details":12822,"fileName":414,"contentType":415},{"size":410,"image":12823},{"width":412,"height":413},{"sys":12825,"fields":12828},{"id":12826,"createdAt":12827},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":12829,"slug":12830,"articleIntro":12829,"category":12831},"475 - Comptes d'attente","compte-475-comptes-d-attente",[12832],{"metadata":12833,"sys":12836,"fields":12843},{"tags":12834,"concepts":12835},[],[],{"space":12837,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12839,"publishedVersion":364,"revision":63,"contentType":12841,"locale":29},{"sys":12838},{"type":12,"linkType":13,"id":14},{"sys":12840},{"id":21,"type":12,"linkType":22},{"sys":12842},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12844,"metaTitle":374,"metaDescription":375,"mainTitle":12845,"subtitle":393,"heroImage":12860,"ctaButton":416,"ctaLink":417},[373],{"data":12846,"content":12847,"nodeType":75},{},[12848,12854],{"data":12849,"content":12850,"nodeType":386},{},[12851],{"data":12852,"marks":12853,"value":385,"nodeType":83},{},[],{"data":12855,"content":12856,"nodeType":88},{},[12857],{"data":12858,"marks":12859,"value":151,"nodeType":83},{},[],{"metadata":12861,"sys":12864,"fields":12869},{"tags":12862,"concepts":12863},[],[],{"space":12865,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12867,"publishedVersion":63,"revision":45,"locale":29},{"sys":12866},{"type":12,"linkType":13,"id":14},{"sys":12868},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12870},{"url":408,"details":12871,"fileName":414,"contentType":415},{"size":410,"image":12872},{"width":412,"height":413},{"sys":12874,"fields":12877},{"id":12875,"createdAt":12876},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":12878,"slug":12879,"articleIntro":12878,"category":12880},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[12881],{"metadata":12882,"sys":12885,"fields":12892},{"tags":12883,"concepts":12884},[],[],{"space":12886,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12888,"publishedVersion":364,"revision":63,"contentType":12890,"locale":29},{"sys":12887},{"type":12,"linkType":13,"id":14},{"sys":12889},{"id":21,"type":12,"linkType":22},{"sys":12891},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12893,"metaTitle":374,"metaDescription":375,"mainTitle":12894,"subtitle":393,"heroImage":12909,"ctaButton":416,"ctaLink":417},[373],{"data":12895,"content":12896,"nodeType":75},{},[12897,12903],{"data":12898,"content":12899,"nodeType":386},{},[12900],{"data":12901,"marks":12902,"value":385,"nodeType":83},{},[],{"data":12904,"content":12905,"nodeType":88},{},[12906],{"data":12907,"marks":12908,"value":151,"nodeType":83},{},[],{"metadata":12910,"sys":12913,"fields":12918},{"tags":12911,"concepts":12912},[],[],{"space":12914,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12916,"publishedVersion":63,"revision":45,"locale":29},{"sys":12915},{"type":12,"linkType":13,"id":14},{"sys":12917},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12919},{"url":408,"details":12920,"fileName":414,"contentType":415},{"size":410,"image":12921},{"width":412,"height":413},{"sys":12923,"fields":12926},{"id":12924,"createdAt":12925},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":12927,"slug":12928,"articleIntro":-1,"category":12929},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[12930],{"metadata":12931,"sys":12934,"fields":12941},{"tags":12932,"concepts":12933},[],[],{"space":12935,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12937,"publishedVersion":364,"revision":63,"contentType":12939,"locale":29},{"sys":12936},{"type":12,"linkType":13,"id":14},{"sys":12938},{"id":21,"type":12,"linkType":22},{"sys":12940},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12942,"metaTitle":374,"metaDescription":375,"mainTitle":12943,"subtitle":393,"heroImage":12958,"ctaButton":416,"ctaLink":417},[373],{"data":12944,"content":12945,"nodeType":75},{},[12946,12952],{"data":12947,"content":12948,"nodeType":386},{},[12949],{"data":12950,"marks":12951,"value":385,"nodeType":83},{},[],{"data":12953,"content":12954,"nodeType":88},{},[12955],{"data":12956,"marks":12957,"value":151,"nodeType":83},{},[],{"metadata":12959,"sys":12962,"fields":12967},{"tags":12960,"concepts":12961},[],[],{"space":12963,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":12965,"publishedVersion":63,"revision":45,"locale":29},{"sys":12964},{"type":12,"linkType":13,"id":14},{"sys":12966},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":12968},{"url":408,"details":12969,"fileName":414,"contentType":415},{"size":410,"image":12970},{"width":412,"height":413},{"sys":12972,"fields":12975},{"id":12973,"createdAt":12974},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":12976,"slug":12977,"articleIntro":12976,"category":12978},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[12979],{"metadata":12980,"sys":12983,"fields":12990},{"tags":12981,"concepts":12982},[],[],{"space":12984,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12986,"publishedVersion":364,"revision":63,"contentType":12988,"locale":29},{"sys":12985},{"type":12,"linkType":13,"id":14},{"sys":12987},{"id":21,"type":12,"linkType":22},{"sys":12989},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12991,"metaTitle":374,"metaDescription":375,"mainTitle":12992,"subtitle":393,"heroImage":13007,"ctaButton":416,"ctaLink":417},[373],{"data":12993,"content":12994,"nodeType":75},{},[12995,13001],{"data":12996,"content":12997,"nodeType":386},{},[12998],{"data":12999,"marks":13000,"value":385,"nodeType":83},{},[],{"data":13002,"content":13003,"nodeType":88},{},[13004],{"data":13005,"marks":13006,"value":151,"nodeType":83},{},[],{"metadata":13008,"sys":13011,"fields":13016},{"tags":13009,"concepts":13010},[],[],{"space":13012,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13014,"publishedVersion":63,"revision":45,"locale":29},{"sys":13013},{"type":12,"linkType":13,"id":14},{"sys":13015},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13017},{"url":408,"details":13018,"fileName":414,"contentType":415},{"size":410,"image":13019},{"width":412,"height":413},{"sys":13021,"fields":13024},{"id":13022,"createdAt":13023},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":13025,"slug":13026,"articleIntro":13025,"category":13027},"506 - Obligations","compte-506-obligations",[13028],{"metadata":13029,"sys":13032,"fields":13039},{"tags":13030,"concepts":13031},[],[],{"space":13033,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13035,"publishedVersion":364,"revision":63,"contentType":13037,"locale":29},{"sys":13034},{"type":12,"linkType":13,"id":14},{"sys":13036},{"id":21,"type":12,"linkType":22},{"sys":13038},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13040,"metaTitle":374,"metaDescription":375,"mainTitle":13041,"subtitle":393,"heroImage":13056,"ctaButton":416,"ctaLink":417},[373],{"data":13042,"content":13043,"nodeType":75},{},[13044,13050],{"data":13045,"content":13046,"nodeType":386},{},[13047],{"data":13048,"marks":13049,"value":385,"nodeType":83},{},[],{"data":13051,"content":13052,"nodeType":88},{},[13053],{"data":13054,"marks":13055,"value":151,"nodeType":83},{},[],{"metadata":13057,"sys":13060,"fields":13065},{"tags":13058,"concepts":13059},[],[],{"space":13061,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13063,"publishedVersion":63,"revision":45,"locale":29},{"sys":13062},{"type":12,"linkType":13,"id":14},{"sys":13064},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13066},{"url":408,"details":13067,"fileName":414,"contentType":415},{"size":410,"image":13068},{"width":412,"height":413},{"sys":13070,"fields":13073},{"id":13071,"createdAt":13072},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":13074,"slug":13075,"articleIntro":-1,"category":13076},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[13077],{"metadata":13078,"sys":13081,"fields":13088},{"tags":13079,"concepts":13080},[],[],{"space":13082,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13084,"publishedVersion":364,"revision":63,"contentType":13086,"locale":29},{"sys":13083},{"type":12,"linkType":13,"id":14},{"sys":13085},{"id":21,"type":12,"linkType":22},{"sys":13087},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13089,"metaTitle":374,"metaDescription":375,"mainTitle":13090,"subtitle":393,"heroImage":13105,"ctaButton":416,"ctaLink":417},[373],{"data":13091,"content":13092,"nodeType":75},{},[13093,13099],{"data":13094,"content":13095,"nodeType":386},{},[13096],{"data":13097,"marks":13098,"value":385,"nodeType":83},{},[],{"data":13100,"content":13101,"nodeType":88},{},[13102],{"data":13103,"marks":13104,"value":151,"nodeType":83},{},[],{"metadata":13106,"sys":13109,"fields":13114},{"tags":13107,"concepts":13108},[],[],{"space":13110,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13112,"publishedVersion":63,"revision":45,"locale":29},{"sys":13111},{"type":12,"linkType":13,"id":14},{"sys":13113},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13115},{"url":408,"details":13116,"fileName":414,"contentType":415},{"size":410,"image":13117},{"width":412,"height":413},{"sys":13119,"fields":13122},{"id":13120,"createdAt":13121},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":13123,"slug":13124,"articleIntro":13123,"category":13125},"Compte 6026 - Emballages","compte-6026-emballages",[13126],{"metadata":13127,"sys":13130,"fields":13137},{"tags":13128,"concepts":13129},[],[],{"space":13131,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13133,"publishedVersion":364,"revision":63,"contentType":13135,"locale":29},{"sys":13132},{"type":12,"linkType":13,"id":14},{"sys":13134},{"id":21,"type":12,"linkType":22},{"sys":13136},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13138,"metaTitle":374,"metaDescription":375,"mainTitle":13139,"subtitle":393,"heroImage":13154,"ctaButton":416,"ctaLink":417},[373],{"data":13140,"content":13141,"nodeType":75},{},[13142,13148],{"data":13143,"content":13144,"nodeType":386},{},[13145],{"data":13146,"marks":13147,"value":385,"nodeType":83},{},[],{"data":13149,"content":13150,"nodeType":88},{},[13151],{"data":13152,"marks":13153,"value":151,"nodeType":83},{},[],{"metadata":13155,"sys":13158,"fields":13163},{"tags":13156,"concepts":13157},[],[],{"space":13159,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13161,"publishedVersion":63,"revision":45,"locale":29},{"sys":13160},{"type":12,"linkType":13,"id":14},{"sys":13162},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13164},{"url":408,"details":13165,"fileName":414,"contentType":415},{"size":410,"image":13166},{"width":412,"height":413},{"sys":13168,"fields":13171},{"id":13169,"createdAt":13170},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":13172,"slug":13173,"articleIntro":-1,"category":13174},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[13175],{"metadata":13176,"sys":13179,"fields":13186},{"tags":13177,"concepts":13178},[],[],{"space":13180,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13182,"publishedVersion":364,"revision":63,"contentType":13184,"locale":29},{"sys":13181},{"type":12,"linkType":13,"id":14},{"sys":13183},{"id":21,"type":12,"linkType":22},{"sys":13185},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13187,"metaTitle":374,"metaDescription":375,"mainTitle":13188,"subtitle":393,"heroImage":13203,"ctaButton":416,"ctaLink":417},[373],{"data":13189,"content":13190,"nodeType":75},{},[13191,13197],{"data":13192,"content":13193,"nodeType":386},{},[13194],{"data":13195,"marks":13196,"value":385,"nodeType":83},{},[],{"data":13198,"content":13199,"nodeType":88},{},[13200],{"data":13201,"marks":13202,"value":151,"nodeType":83},{},[],{"metadata":13204,"sys":13207,"fields":13212},{"tags":13205,"concepts":13206},[],[],{"space":13208,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13210,"publishedVersion":63,"revision":45,"locale":29},{"sys":13209},{"type":12,"linkType":13,"id":14},{"sys":13211},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13213},{"url":408,"details":13214,"fileName":414,"contentType":415},{"size":410,"image":13215},{"width":412,"height":413},{"sys":13217,"fields":13220},{"id":13218,"createdAt":13219},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":13221,"slug":13222,"articleIntro":13221,"category":13223},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[13224],{"metadata":13225,"sys":13228,"fields":13235},{"tags":13226,"concepts":13227},[],[],{"space":13229,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13231,"publishedVersion":364,"revision":63,"contentType":13233,"locale":29},{"sys":13230},{"type":12,"linkType":13,"id":14},{"sys":13232},{"id":21,"type":12,"linkType":22},{"sys":13234},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13236,"metaTitle":374,"metaDescription":375,"mainTitle":13237,"subtitle":393,"heroImage":13252,"ctaButton":416,"ctaLink":417},[373],{"data":13238,"content":13239,"nodeType":75},{},[13240,13246],{"data":13241,"content":13242,"nodeType":386},{},[13243],{"data":13244,"marks":13245,"value":385,"nodeType":83},{},[],{"data":13247,"content":13248,"nodeType":88},{},[13249],{"data":13250,"marks":13251,"value":151,"nodeType":83},{},[],{"metadata":13253,"sys":13256,"fields":13261},{"tags":13254,"concepts":13255},[],[],{"space":13257,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13259,"publishedVersion":63,"revision":45,"locale":29},{"sys":13258},{"type":12,"linkType":13,"id":14},{"sys":13260},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13262},{"url":408,"details":13263,"fileName":414,"contentType":415},{"size":410,"image":13264},{"width":412,"height":413},{"sys":13266,"fields":13269},{"id":13267,"createdAt":13268},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":13270,"slug":13271,"articleIntro":13270,"category":13272},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[13273],{"metadata":13274,"sys":13277,"fields":13284},{"tags":13275,"concepts":13276},[],[],{"space":13278,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13280,"publishedVersion":364,"revision":63,"contentType":13282,"locale":29},{"sys":13279},{"type":12,"linkType":13,"id":14},{"sys":13281},{"id":21,"type":12,"linkType":22},{"sys":13283},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13285,"metaTitle":374,"metaDescription":375,"mainTitle":13286,"subtitle":393,"heroImage":13301,"ctaButton":416,"ctaLink":417},[373],{"data":13287,"content":13288,"nodeType":75},{},[13289,13295],{"data":13290,"content":13291,"nodeType":386},{},[13292],{"data":13293,"marks":13294,"value":385,"nodeType":83},{},[],{"data":13296,"content":13297,"nodeType":88},{},[13298],{"data":13299,"marks":13300,"value":151,"nodeType":83},{},[],{"metadata":13302,"sys":13305,"fields":13310},{"tags":13303,"concepts":13304},[],[],{"space":13306,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13308,"publishedVersion":63,"revision":45,"locale":29},{"sys":13307},{"type":12,"linkType":13,"id":14},{"sys":13309},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13311},{"url":408,"details":13312,"fileName":414,"contentType":415},{"size":410,"image":13313},{"width":412,"height":413},{"sys":13315,"fields":13318},{"id":13316,"createdAt":13317},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":13319,"slug":13320,"articleIntro":13319,"category":13321},"274 - Prêts","compte-274-prets",[13322],{"metadata":13323,"sys":13326,"fields":13333},{"tags":13324,"concepts":13325},[],[],{"space":13327,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13329,"publishedVersion":364,"revision":63,"contentType":13331,"locale":29},{"sys":13328},{"type":12,"linkType":13,"id":14},{"sys":13330},{"id":21,"type":12,"linkType":22},{"sys":13332},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13334,"metaTitle":374,"metaDescription":375,"mainTitle":13335,"subtitle":393,"heroImage":13350,"ctaButton":416,"ctaLink":417},[373],{"data":13336,"content":13337,"nodeType":75},{},[13338,13344],{"data":13339,"content":13340,"nodeType":386},{},[13341],{"data":13342,"marks":13343,"value":385,"nodeType":83},{},[],{"data":13345,"content":13346,"nodeType":88},{},[13347],{"data":13348,"marks":13349,"value":151,"nodeType":83},{},[],{"metadata":13351,"sys":13354,"fields":13359},{"tags":13352,"concepts":13353},[],[],{"space":13355,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13357,"publishedVersion":63,"revision":45,"locale":29},{"sys":13356},{"type":12,"linkType":13,"id":14},{"sys":13358},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13360},{"url":408,"details":13361,"fileName":414,"contentType":415},{"size":410,"image":13362},{"width":412,"height":413},{"sys":13364,"fields":13367},{"id":13365,"createdAt":13366},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":13368,"slug":13369,"articleIntro":13368,"category":13370},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[13371],{"metadata":13372,"sys":13375,"fields":13382},{"tags":13373,"concepts":13374},[],[],{"space":13376,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13378,"publishedVersion":364,"revision":63,"contentType":13380,"locale":29},{"sys":13377},{"type":12,"linkType":13,"id":14},{"sys":13379},{"id":21,"type":12,"linkType":22},{"sys":13381},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13383,"metaTitle":374,"metaDescription":375,"mainTitle":13384,"subtitle":393,"heroImage":13399,"ctaButton":416,"ctaLink":417},[373],{"data":13385,"content":13386,"nodeType":75},{},[13387,13393],{"data":13388,"content":13389,"nodeType":386},{},[13390],{"data":13391,"marks":13392,"value":385,"nodeType":83},{},[],{"data":13394,"content":13395,"nodeType":88},{},[13396],{"data":13397,"marks":13398,"value":151,"nodeType":83},{},[],{"metadata":13400,"sys":13403,"fields":13408},{"tags":13401,"concepts":13402},[],[],{"space":13404,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13406,"publishedVersion":63,"revision":45,"locale":29},{"sys":13405},{"type":12,"linkType":13,"id":14},{"sys":13407},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13409},{"url":408,"details":13410,"fileName":414,"contentType":415},{"size":410,"image":13411},{"width":412,"height":413},{"sys":13413,"fields":13416},{"id":13414,"createdAt":13415},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":13417,"slug":13418,"articleIntro":13417,"category":13419},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[13420],{"metadata":13421,"sys":13424,"fields":13431},{"tags":13422,"concepts":13423},[],[],{"space":13425,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13427,"publishedVersion":364,"revision":63,"contentType":13429,"locale":29},{"sys":13426},{"type":12,"linkType":13,"id":14},{"sys":13428},{"id":21,"type":12,"linkType":22},{"sys":13430},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13432,"metaTitle":374,"metaDescription":375,"mainTitle":13433,"subtitle":393,"heroImage":13448,"ctaButton":416,"ctaLink":417},[373],{"data":13434,"content":13435,"nodeType":75},{},[13436,13442],{"data":13437,"content":13438,"nodeType":386},{},[13439],{"data":13440,"marks":13441,"value":385,"nodeType":83},{},[],{"data":13443,"content":13444,"nodeType":88},{},[13445],{"data":13446,"marks":13447,"value":151,"nodeType":83},{},[],{"metadata":13449,"sys":13452,"fields":13457},{"tags":13450,"concepts":13451},[],[],{"space":13453,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13455,"publishedVersion":63,"revision":45,"locale":29},{"sys":13454},{"type":12,"linkType":13,"id":14},{"sys":13456},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13458},{"url":408,"details":13459,"fileName":414,"contentType":415},{"size":410,"image":13460},{"width":412,"height":413},{"sys":13462,"fields":13465},{"id":13463,"createdAt":13464},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":13466,"slug":13467,"articleIntro":13466,"category":13468},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[13469],{"metadata":13470,"sys":13473,"fields":13480},{"tags":13471,"concepts":13472},[],[],{"space":13474,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13476,"publishedVersion":364,"revision":63,"contentType":13478,"locale":29},{"sys":13475},{"type":12,"linkType":13,"id":14},{"sys":13477},{"id":21,"type":12,"linkType":22},{"sys":13479},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13481,"metaTitle":374,"metaDescription":375,"mainTitle":13482,"subtitle":393,"heroImage":13497,"ctaButton":416,"ctaLink":417},[373],{"data":13483,"content":13484,"nodeType":75},{},[13485,13491],{"data":13486,"content":13487,"nodeType":386},{},[13488],{"data":13489,"marks":13490,"value":385,"nodeType":83},{},[],{"data":13492,"content":13493,"nodeType":88},{},[13494],{"data":13495,"marks":13496,"value":151,"nodeType":83},{},[],{"metadata":13498,"sys":13501,"fields":13506},{"tags":13499,"concepts":13500},[],[],{"space":13502,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13504,"publishedVersion":63,"revision":45,"locale":29},{"sys":13503},{"type":12,"linkType":13,"id":14},{"sys":13505},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13507},{"url":408,"details":13508,"fileName":414,"contentType":415},{"size":410,"image":13509},{"width":412,"height":413},{"sys":13511,"fields":13514},{"id":13512,"createdAt":13513},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":13515,"slug":13516,"articleIntro":-1,"category":13517},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[13518],{"metadata":13519,"sys":13522,"fields":13529},{"tags":13520,"concepts":13521},[],[],{"space":13523,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13525,"publishedVersion":364,"revision":63,"contentType":13527,"locale":29},{"sys":13524},{"type":12,"linkType":13,"id":14},{"sys":13526},{"id":21,"type":12,"linkType":22},{"sys":13528},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13530,"metaTitle":374,"metaDescription":375,"mainTitle":13531,"subtitle":393,"heroImage":13546,"ctaButton":416,"ctaLink":417},[373],{"data":13532,"content":13533,"nodeType":75},{},[13534,13540],{"data":13535,"content":13536,"nodeType":386},{},[13537],{"data":13538,"marks":13539,"value":385,"nodeType":83},{},[],{"data":13541,"content":13542,"nodeType":88},{},[13543],{"data":13544,"marks":13545,"value":151,"nodeType":83},{},[],{"metadata":13547,"sys":13550,"fields":13555},{"tags":13548,"concepts":13549},[],[],{"space":13551,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13553,"publishedVersion":63,"revision":45,"locale":29},{"sys":13552},{"type":12,"linkType":13,"id":14},{"sys":13554},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13556},{"url":408,"details":13557,"fileName":414,"contentType":415},{"size":410,"image":13558},{"width":412,"height":413},{"sys":13560,"fields":13563},{"id":13561,"createdAt":13562},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":13564,"slug":13565,"articleIntro":-1,"category":13566},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[13567],{"metadata":13568,"sys":13571,"fields":13578},{"tags":13569,"concepts":13570},[],[],{"space":13572,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13574,"publishedVersion":364,"revision":63,"contentType":13576,"locale":29},{"sys":13573},{"type":12,"linkType":13,"id":14},{"sys":13575},{"id":21,"type":12,"linkType":22},{"sys":13577},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13579,"metaTitle":374,"metaDescription":375,"mainTitle":13580,"subtitle":393,"heroImage":13595,"ctaButton":416,"ctaLink":417},[373],{"data":13581,"content":13582,"nodeType":75},{},[13583,13589],{"data":13584,"content":13585,"nodeType":386},{},[13586],{"data":13587,"marks":13588,"value":385,"nodeType":83},{},[],{"data":13590,"content":13591,"nodeType":88},{},[13592],{"data":13593,"marks":13594,"value":151,"nodeType":83},{},[],{"metadata":13596,"sys":13599,"fields":13604},{"tags":13597,"concepts":13598},[],[],{"space":13600,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13602,"publishedVersion":63,"revision":45,"locale":29},{"sys":13601},{"type":12,"linkType":13,"id":14},{"sys":13603},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13605},{"url":408,"details":13606,"fileName":414,"contentType":415},{"size":410,"image":13607},{"width":412,"height":413},{"sys":13609,"fields":13612},{"id":13610,"createdAt":13611},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":13613,"slug":13614,"articleIntro":13613,"category":13615},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[13616],{"metadata":13617,"sys":13620,"fields":13627},{"tags":13618,"concepts":13619},[],[],{"space":13621,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13623,"publishedVersion":364,"revision":63,"contentType":13625,"locale":29},{"sys":13622},{"type":12,"linkType":13,"id":14},{"sys":13624},{"id":21,"type":12,"linkType":22},{"sys":13626},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13628,"metaTitle":374,"metaDescription":375,"mainTitle":13629,"subtitle":393,"heroImage":13644,"ctaButton":416,"ctaLink":417},[373],{"data":13630,"content":13631,"nodeType":75},{},[13632,13638],{"data":13633,"content":13634,"nodeType":386},{},[13635],{"data":13636,"marks":13637,"value":385,"nodeType":83},{},[],{"data":13639,"content":13640,"nodeType":88},{},[13641],{"data":13642,"marks":13643,"value":151,"nodeType":83},{},[],{"metadata":13645,"sys":13648,"fields":13653},{"tags":13646,"concepts":13647},[],[],{"space":13649,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13651,"publishedVersion":63,"revision":45,"locale":29},{"sys":13650},{"type":12,"linkType":13,"id":14},{"sys":13652},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13654},{"url":408,"details":13655,"fileName":414,"contentType":415},{"size":410,"image":13656},{"width":412,"height":413},{"sys":13658,"fields":13661},{"id":13659,"createdAt":13660},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":13662,"slug":13663,"articleIntro":13662,"category":13664},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[13665],{"metadata":13666,"sys":13669,"fields":13676},{"tags":13667,"concepts":13668},[],[],{"space":13670,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13672,"publishedVersion":364,"revision":63,"contentType":13674,"locale":29},{"sys":13671},{"type":12,"linkType":13,"id":14},{"sys":13673},{"id":21,"type":12,"linkType":22},{"sys":13675},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13677,"metaTitle":374,"metaDescription":375,"mainTitle":13678,"subtitle":393,"heroImage":13693,"ctaButton":416,"ctaLink":417},[373],{"data":13679,"content":13680,"nodeType":75},{},[13681,13687],{"data":13682,"content":13683,"nodeType":386},{},[13684],{"data":13685,"marks":13686,"value":385,"nodeType":83},{},[],{"data":13688,"content":13689,"nodeType":88},{},[13690],{"data":13691,"marks":13692,"value":151,"nodeType":83},{},[],{"metadata":13694,"sys":13697,"fields":13702},{"tags":13695,"concepts":13696},[],[],{"space":13698,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13700,"publishedVersion":63,"revision":45,"locale":29},{"sys":13699},{"type":12,"linkType":13,"id":14},{"sys":13701},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13703},{"url":408,"details":13704,"fileName":414,"contentType":415},{"size":410,"image":13705},{"width":412,"height":413},{"sys":13707,"fields":13710},{"id":13708,"createdAt":13709},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":13711,"slug":13712,"articleIntro":13711,"category":13713},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[13714],{"metadata":13715,"sys":13718,"fields":13725},{"tags":13716,"concepts":13717},[],[],{"space":13719,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13721,"publishedVersion":364,"revision":63,"contentType":13723,"locale":29},{"sys":13720},{"type":12,"linkType":13,"id":14},{"sys":13722},{"id":21,"type":12,"linkType":22},{"sys":13724},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13726,"metaTitle":374,"metaDescription":375,"mainTitle":13727,"subtitle":393,"heroImage":13742,"ctaButton":416,"ctaLink":417},[373],{"data":13728,"content":13729,"nodeType":75},{},[13730,13736],{"data":13731,"content":13732,"nodeType":386},{},[13733],{"data":13734,"marks":13735,"value":385,"nodeType":83},{},[],{"data":13737,"content":13738,"nodeType":88},{},[13739],{"data":13740,"marks":13741,"value":151,"nodeType":83},{},[],{"metadata":13743,"sys":13746,"fields":13751},{"tags":13744,"concepts":13745},[],[],{"space":13747,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13749,"publishedVersion":63,"revision":45,"locale":29},{"sys":13748},{"type":12,"linkType":13,"id":14},{"sys":13750},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13752},{"url":408,"details":13753,"fileName":414,"contentType":415},{"size":410,"image":13754},{"width":412,"height":413},{"sys":13756,"fields":13759},{"id":13757,"createdAt":13758},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":13760,"slug":13761,"articleIntro":13760,"category":13762},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[13763],{"metadata":13764,"sys":13767,"fields":13774},{"tags":13765,"concepts":13766},[],[],{"space":13768,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13770,"publishedVersion":364,"revision":63,"contentType":13772,"locale":29},{"sys":13769},{"type":12,"linkType":13,"id":14},{"sys":13771},{"id":21,"type":12,"linkType":22},{"sys":13773},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13775,"metaTitle":374,"metaDescription":375,"mainTitle":13776,"subtitle":393,"heroImage":13791,"ctaButton":416,"ctaLink":417},[373],{"data":13777,"content":13778,"nodeType":75},{},[13779,13785],{"data":13780,"content":13781,"nodeType":386},{},[13782],{"data":13783,"marks":13784,"value":385,"nodeType":83},{},[],{"data":13786,"content":13787,"nodeType":88},{},[13788],{"data":13789,"marks":13790,"value":151,"nodeType":83},{},[],{"metadata":13792,"sys":13795,"fields":13800},{"tags":13793,"concepts":13794},[],[],{"space":13796,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13798,"publishedVersion":63,"revision":45,"locale":29},{"sys":13797},{"type":12,"linkType":13,"id":14},{"sys":13799},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13801},{"url":408,"details":13802,"fileName":414,"contentType":415},{"size":410,"image":13803},{"width":412,"height":413},{"sys":13805,"fields":13808},{"id":13806,"createdAt":13807},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":13809,"slug":13810,"articleIntro":13809,"category":13811},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[13812],{"metadata":13813,"sys":13816,"fields":13823},{"tags":13814,"concepts":13815},[],[],{"space":13817,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13819,"publishedVersion":364,"revision":63,"contentType":13821,"locale":29},{"sys":13818},{"type":12,"linkType":13,"id":14},{"sys":13820},{"id":21,"type":12,"linkType":22},{"sys":13822},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13824,"metaTitle":374,"metaDescription":375,"mainTitle":13825,"subtitle":393,"heroImage":13840,"ctaButton":416,"ctaLink":417},[373],{"data":13826,"content":13827,"nodeType":75},{},[13828,13834],{"data":13829,"content":13830,"nodeType":386},{},[13831],{"data":13832,"marks":13833,"value":385,"nodeType":83},{},[],{"data":13835,"content":13836,"nodeType":88},{},[13837],{"data":13838,"marks":13839,"value":151,"nodeType":83},{},[],{"metadata":13841,"sys":13844,"fields":13849},{"tags":13842,"concepts":13843},[],[],{"space":13845,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13847,"publishedVersion":63,"revision":45,"locale":29},{"sys":13846},{"type":12,"linkType":13,"id":14},{"sys":13848},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13850},{"url":408,"details":13851,"fileName":414,"contentType":415},{"size":410,"image":13852},{"width":412,"height":413},{"sys":13854,"fields":13857},{"id":13855,"createdAt":13856},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":13858,"slug":13859,"articleIntro":13858,"category":13860},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[13861],{"metadata":13862,"sys":13865,"fields":13872},{"tags":13863,"concepts":13864},[],[],{"space":13866,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13868,"publishedVersion":364,"revision":63,"contentType":13870,"locale":29},{"sys":13867},{"type":12,"linkType":13,"id":14},{"sys":13869},{"id":21,"type":12,"linkType":22},{"sys":13871},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13873,"metaTitle":374,"metaDescription":375,"mainTitle":13874,"subtitle":393,"heroImage":13889,"ctaButton":416,"ctaLink":417},[373],{"data":13875,"content":13876,"nodeType":75},{},[13877,13883],{"data":13878,"content":13879,"nodeType":386},{},[13880],{"data":13881,"marks":13882,"value":385,"nodeType":83},{},[],{"data":13884,"content":13885,"nodeType":88},{},[13886],{"data":13887,"marks":13888,"value":151,"nodeType":83},{},[],{"metadata":13890,"sys":13893,"fields":13898},{"tags":13891,"concepts":13892},[],[],{"space":13894,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13896,"publishedVersion":63,"revision":45,"locale":29},{"sys":13895},{"type":12,"linkType":13,"id":14},{"sys":13897},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13899},{"url":408,"details":13900,"fileName":414,"contentType":415},{"size":410,"image":13901},{"width":412,"height":413},{"sys":13903,"fields":13906},{"id":13904,"createdAt":13905},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":13907,"slug":13908,"articleIntro":13907,"category":13909},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[13910],{"metadata":13911,"sys":13914,"fields":13921},{"tags":13912,"concepts":13913},[],[],{"space":13915,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13917,"publishedVersion":364,"revision":63,"contentType":13919,"locale":29},{"sys":13916},{"type":12,"linkType":13,"id":14},{"sys":13918},{"id":21,"type":12,"linkType":22},{"sys":13920},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13922,"metaTitle":374,"metaDescription":375,"mainTitle":13923,"subtitle":393,"heroImage":13938,"ctaButton":416,"ctaLink":417},[373],{"data":13924,"content":13925,"nodeType":75},{},[13926,13932],{"data":13927,"content":13928,"nodeType":386},{},[13929],{"data":13930,"marks":13931,"value":385,"nodeType":83},{},[],{"data":13933,"content":13934,"nodeType":88},{},[13935],{"data":13936,"marks":13937,"value":151,"nodeType":83},{},[],{"metadata":13939,"sys":13942,"fields":13947},{"tags":13940,"concepts":13941},[],[],{"space":13943,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13945,"publishedVersion":63,"revision":45,"locale":29},{"sys":13944},{"type":12,"linkType":13,"id":14},{"sys":13946},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13948},{"url":408,"details":13949,"fileName":414,"contentType":415},{"size":410,"image":13950},{"width":412,"height":413},{"sys":13952,"fields":13955},{"id":13953,"createdAt":13954},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":13956,"slug":13957,"articleIntro":-1,"category":13958},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[13959],{"metadata":13960,"sys":13963,"fields":13970},{"tags":13961,"concepts":13962},[],[],{"space":13964,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13966,"publishedVersion":364,"revision":63,"contentType":13968,"locale":29},{"sys":13965},{"type":12,"linkType":13,"id":14},{"sys":13967},{"id":21,"type":12,"linkType":22},{"sys":13969},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13971,"metaTitle":374,"metaDescription":375,"mainTitle":13972,"subtitle":393,"heroImage":13987,"ctaButton":416,"ctaLink":417},[373],{"data":13973,"content":13974,"nodeType":75},{},[13975,13981],{"data":13976,"content":13977,"nodeType":386},{},[13978],{"data":13979,"marks":13980,"value":385,"nodeType":83},{},[],{"data":13982,"content":13983,"nodeType":88},{},[13984],{"data":13985,"marks":13986,"value":151,"nodeType":83},{},[],{"metadata":13988,"sys":13991,"fields":13996},{"tags":13989,"concepts":13990},[],[],{"space":13992,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":13994,"publishedVersion":63,"revision":45,"locale":29},{"sys":13993},{"type":12,"linkType":13,"id":14},{"sys":13995},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":13997},{"url":408,"details":13998,"fileName":414,"contentType":415},{"size":410,"image":13999},{"width":412,"height":413},{"sys":14001,"fields":14004},{"id":14002,"createdAt":14003},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":14005,"slug":14006,"articleIntro":-1,"category":14007},"Compte 6226 - Honoraires","compte-6226-honoraires",[14008],{"metadata":14009,"sys":14012,"fields":14019},{"tags":14010,"concepts":14011},[],[],{"space":14013,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14015,"publishedVersion":364,"revision":63,"contentType":14017,"locale":29},{"sys":14014},{"type":12,"linkType":13,"id":14},{"sys":14016},{"id":21,"type":12,"linkType":22},{"sys":14018},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14020,"metaTitle":374,"metaDescription":375,"mainTitle":14021,"subtitle":393,"heroImage":14036,"ctaButton":416,"ctaLink":417},[373],{"data":14022,"content":14023,"nodeType":75},{},[14024,14030],{"data":14025,"content":14026,"nodeType":386},{},[14027],{"data":14028,"marks":14029,"value":385,"nodeType":83},{},[],{"data":14031,"content":14032,"nodeType":88},{},[14033],{"data":14034,"marks":14035,"value":151,"nodeType":83},{},[],{"metadata":14037,"sys":14040,"fields":14045},{"tags":14038,"concepts":14039},[],[],{"space":14041,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14043,"publishedVersion":63,"revision":45,"locale":29},{"sys":14042},{"type":12,"linkType":13,"id":14},{"sys":14044},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14046},{"url":408,"details":14047,"fileName":414,"contentType":415},{"size":410,"image":14048},{"width":412,"height":413},{"sys":14050,"fields":14053},{"id":14051,"createdAt":14052},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":14054,"slug":14055,"articleIntro":14054,"category":14056},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[14057],{"metadata":14058,"sys":14061,"fields":14068},{"tags":14059,"concepts":14060},[],[],{"space":14062,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14064,"publishedVersion":364,"revision":63,"contentType":14066,"locale":29},{"sys":14063},{"type":12,"linkType":13,"id":14},{"sys":14065},{"id":21,"type":12,"linkType":22},{"sys":14067},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14069,"metaTitle":374,"metaDescription":375,"mainTitle":14070,"subtitle":393,"heroImage":14085,"ctaButton":416,"ctaLink":417},[373],{"data":14071,"content":14072,"nodeType":75},{},[14073,14079],{"data":14074,"content":14075,"nodeType":386},{},[14076],{"data":14077,"marks":14078,"value":385,"nodeType":83},{},[],{"data":14080,"content":14081,"nodeType":88},{},[14082],{"data":14083,"marks":14084,"value":151,"nodeType":83},{},[],{"metadata":14086,"sys":14089,"fields":14094},{"tags":14087,"concepts":14088},[],[],{"space":14090,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14092,"publishedVersion":63,"revision":45,"locale":29},{"sys":14091},{"type":12,"linkType":13,"id":14},{"sys":14093},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14095},{"url":408,"details":14096,"fileName":414,"contentType":415},{"size":410,"image":14097},{"width":412,"height":413},{"sys":14099,"fields":14102},{"id":14100,"createdAt":14101},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":14103,"slug":14104,"articleIntro":14103,"category":14105},"6097 - de marchandises","compte-6097-de-marchandises",[14106],{"metadata":14107,"sys":14110,"fields":14117},{"tags":14108,"concepts":14109},[],[],{"space":14111,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14113,"publishedVersion":364,"revision":63,"contentType":14115,"locale":29},{"sys":14112},{"type":12,"linkType":13,"id":14},{"sys":14114},{"id":21,"type":12,"linkType":22},{"sys":14116},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14118,"metaTitle":374,"metaDescription":375,"mainTitle":14119,"subtitle":393,"heroImage":14134,"ctaButton":416,"ctaLink":417},[373],{"data":14120,"content":14121,"nodeType":75},{},[14122,14128],{"data":14123,"content":14124,"nodeType":386},{},[14125],{"data":14126,"marks":14127,"value":385,"nodeType":83},{},[],{"data":14129,"content":14130,"nodeType":88},{},[14131],{"data":14132,"marks":14133,"value":151,"nodeType":83},{},[],{"metadata":14135,"sys":14138,"fields":14143},{"tags":14136,"concepts":14137},[],[],{"space":14139,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14141,"publishedVersion":63,"revision":45,"locale":29},{"sys":14140},{"type":12,"linkType":13,"id":14},{"sys":14142},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14144},{"url":408,"details":14145,"fileName":414,"contentType":415},{"size":410,"image":14146},{"width":412,"height":413},{"sys":14148,"fields":14151},{"id":14149,"createdAt":14150},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":14152,"slug":14153,"articleIntro":14152,"category":14154},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[14155],{"metadata":14156,"sys":14159,"fields":14166},{"tags":14157,"concepts":14158},[],[],{"space":14160,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14162,"publishedVersion":364,"revision":63,"contentType":14164,"locale":29},{"sys":14161},{"type":12,"linkType":13,"id":14},{"sys":14163},{"id":21,"type":12,"linkType":22},{"sys":14165},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14167,"metaTitle":374,"metaDescription":375,"mainTitle":14168,"subtitle":393,"heroImage":14183,"ctaButton":416,"ctaLink":417},[373],{"data":14169,"content":14170,"nodeType":75},{},[14171,14177],{"data":14172,"content":14173,"nodeType":386},{},[14174],{"data":14175,"marks":14176,"value":385,"nodeType":83},{},[],{"data":14178,"content":14179,"nodeType":88},{},[14180],{"data":14181,"marks":14182,"value":151,"nodeType":83},{},[],{"metadata":14184,"sys":14187,"fields":14192},{"tags":14185,"concepts":14186},[],[],{"space":14188,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14190,"publishedVersion":63,"revision":45,"locale":29},{"sys":14189},{"type":12,"linkType":13,"id":14},{"sys":14191},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14193},{"url":408,"details":14194,"fileName":414,"contentType":415},{"size":410,"image":14195},{"width":412,"height":413},{"sys":14197,"fields":14200},{"id":14198,"createdAt":14199},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":14201,"slug":14202,"articleIntro":14201,"category":14203},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[14204],{"metadata":14205,"sys":14208,"fields":14215},{"tags":14206,"concepts":14207},[],[],{"space":14209,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14211,"publishedVersion":364,"revision":63,"contentType":14213,"locale":29},{"sys":14210},{"type":12,"linkType":13,"id":14},{"sys":14212},{"id":21,"type":12,"linkType":22},{"sys":14214},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14216,"metaTitle":374,"metaDescription":375,"mainTitle":14217,"subtitle":393,"heroImage":14232,"ctaButton":416,"ctaLink":417},[373],{"data":14218,"content":14219,"nodeType":75},{},[14220,14226],{"data":14221,"content":14222,"nodeType":386},{},[14223],{"data":14224,"marks":14225,"value":385,"nodeType":83},{},[],{"data":14227,"content":14228,"nodeType":88},{},[14229],{"data":14230,"marks":14231,"value":151,"nodeType":83},{},[],{"metadata":14233,"sys":14236,"fields":14241},{"tags":14234,"concepts":14235},[],[],{"space":14237,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14239,"publishedVersion":63,"revision":45,"locale":29},{"sys":14238},{"type":12,"linkType":13,"id":14},{"sys":14240},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14242},{"url":408,"details":14243,"fileName":414,"contentType":415},{"size":410,"image":14244},{"width":412,"height":413},{"sys":14246,"fields":14249},{"id":14247,"createdAt":14248},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":14250,"slug":14251,"articleIntro":-1,"category":14252},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[14253],{"metadata":14254,"sys":14257,"fields":14264},{"tags":14255,"concepts":14256},[],[],{"space":14258,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14260,"publishedVersion":364,"revision":63,"contentType":14262,"locale":29},{"sys":14259},{"type":12,"linkType":13,"id":14},{"sys":14261},{"id":21,"type":12,"linkType":22},{"sys":14263},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14265,"metaTitle":374,"metaDescription":375,"mainTitle":14266,"subtitle":393,"heroImage":14281,"ctaButton":416,"ctaLink":417},[373],{"data":14267,"content":14268,"nodeType":75},{},[14269,14275],{"data":14270,"content":14271,"nodeType":386},{},[14272],{"data":14273,"marks":14274,"value":385,"nodeType":83},{},[],{"data":14276,"content":14277,"nodeType":88},{},[14278],{"data":14279,"marks":14280,"value":151,"nodeType":83},{},[],{"metadata":14282,"sys":14285,"fields":14290},{"tags":14283,"concepts":14284},[],[],{"space":14286,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14288,"publishedVersion":63,"revision":45,"locale":29},{"sys":14287},{"type":12,"linkType":13,"id":14},{"sys":14289},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14291},{"url":408,"details":14292,"fileName":414,"contentType":415},{"size":410,"image":14293},{"width":412,"height":413},{"sys":14295,"fields":14298},{"id":14296,"createdAt":14297},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":14299,"slug":14300,"articleIntro":14299,"category":14301},"4551 - Principal","compte-4551-principal",[14302],{"metadata":14303,"sys":14306,"fields":14313},{"tags":14304,"concepts":14305},[],[],{"space":14307,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14309,"publishedVersion":364,"revision":63,"contentType":14311,"locale":29},{"sys":14308},{"type":12,"linkType":13,"id":14},{"sys":14310},{"id":21,"type":12,"linkType":22},{"sys":14312},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14314,"metaTitle":374,"metaDescription":375,"mainTitle":14315,"subtitle":393,"heroImage":14330,"ctaButton":416,"ctaLink":417},[373],{"data":14316,"content":14317,"nodeType":75},{},[14318,14324],{"data":14319,"content":14320,"nodeType":386},{},[14321],{"data":14322,"marks":14323,"value":385,"nodeType":83},{},[],{"data":14325,"content":14326,"nodeType":88},{},[14327],{"data":14328,"marks":14329,"value":151,"nodeType":83},{},[],{"metadata":14331,"sys":14334,"fields":14339},{"tags":14332,"concepts":14333},[],[],{"space":14335,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14337,"publishedVersion":63,"revision":45,"locale":29},{"sys":14336},{"type":12,"linkType":13,"id":14},{"sys":14338},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14340},{"url":408,"details":14341,"fileName":414,"contentType":415},{"size":410,"image":14342},{"width":412,"height":413},{"sys":14344,"fields":14347},{"id":14345,"createdAt":14346},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":14348,"slug":14349,"articleIntro":14348,"category":14350},"6161 - Multirisques","compte-6161-multirisques",[14351],{"metadata":14352,"sys":14355,"fields":14362},{"tags":14353,"concepts":14354},[],[],{"space":14356,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14358,"publishedVersion":364,"revision":63,"contentType":14360,"locale":29},{"sys":14357},{"type":12,"linkType":13,"id":14},{"sys":14359},{"id":21,"type":12,"linkType":22},{"sys":14361},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14363,"metaTitle":374,"metaDescription":375,"mainTitle":14364,"subtitle":393,"heroImage":14379,"ctaButton":416,"ctaLink":417},[373],{"data":14365,"content":14366,"nodeType":75},{},[14367,14373],{"data":14368,"content":14369,"nodeType":386},{},[14370],{"data":14371,"marks":14372,"value":385,"nodeType":83},{},[],{"data":14374,"content":14375,"nodeType":88},{},[14376],{"data":14377,"marks":14378,"value":151,"nodeType":83},{},[],{"metadata":14380,"sys":14383,"fields":14388},{"tags":14381,"concepts":14382},[],[],{"space":14384,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14386,"publishedVersion":63,"revision":45,"locale":29},{"sys":14385},{"type":12,"linkType":13,"id":14},{"sys":14387},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14389},{"url":408,"details":14390,"fileName":414,"contentType":415},{"size":410,"image":14391},{"width":412,"height":413},{"sys":14393,"fields":14396},{"id":14394,"createdAt":14395},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":14397,"slug":14398,"articleIntro":-1,"category":14399},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[14400],{"metadata":14401,"sys":14404,"fields":14411},{"tags":14402,"concepts":14403},[],[],{"space":14405,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14407,"publishedVersion":364,"revision":63,"contentType":14409,"locale":29},{"sys":14406},{"type":12,"linkType":13,"id":14},{"sys":14408},{"id":21,"type":12,"linkType":22},{"sys":14410},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14412,"metaTitle":374,"metaDescription":375,"mainTitle":14413,"subtitle":393,"heroImage":14428,"ctaButton":416,"ctaLink":417},[373],{"data":14414,"content":14415,"nodeType":75},{},[14416,14422],{"data":14417,"content":14418,"nodeType":386},{},[14419],{"data":14420,"marks":14421,"value":385,"nodeType":83},{},[],{"data":14423,"content":14424,"nodeType":88},{},[14425],{"data":14426,"marks":14427,"value":151,"nodeType":83},{},[],{"metadata":14429,"sys":14432,"fields":14437},{"tags":14430,"concepts":14431},[],[],{"space":14433,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14435,"publishedVersion":63,"revision":45,"locale":29},{"sys":14434},{"type":12,"linkType":13,"id":14},{"sys":14436},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14438},{"url":408,"details":14439,"fileName":414,"contentType":415},{"size":410,"image":14440},{"width":412,"height":413},{"sys":14442,"fields":14445},{"id":14443,"createdAt":14444},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":14446,"slug":14447,"articleIntro":14446,"category":14448},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[14449],{"metadata":14450,"sys":14453,"fields":14460},{"tags":14451,"concepts":14452},[],[],{"space":14454,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14456,"publishedVersion":364,"revision":63,"contentType":14458,"locale":29},{"sys":14455},{"type":12,"linkType":13,"id":14},{"sys":14457},{"id":21,"type":12,"linkType":22},{"sys":14459},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14461,"metaTitle":374,"metaDescription":375,"mainTitle":14462,"subtitle":393,"heroImage":14477,"ctaButton":416,"ctaLink":417},[373],{"data":14463,"content":14464,"nodeType":75},{},[14465,14471],{"data":14466,"content":14467,"nodeType":386},{},[14468],{"data":14469,"marks":14470,"value":385,"nodeType":83},{},[],{"data":14472,"content":14473,"nodeType":88},{},[14474],{"data":14475,"marks":14476,"value":151,"nodeType":83},{},[],{"metadata":14478,"sys":14481,"fields":14486},{"tags":14479,"concepts":14480},[],[],{"space":14482,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14484,"publishedVersion":63,"revision":45,"locale":29},{"sys":14483},{"type":12,"linkType":13,"id":14},{"sys":14485},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14487},{"url":408,"details":14488,"fileName":414,"contentType":415},{"size":410,"image":14489},{"width":412,"height":413},{"sys":14491,"fields":14494},{"id":14492,"createdAt":14493},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":14495,"slug":14496,"articleIntro":14495,"category":14497},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[14498],{"metadata":14499,"sys":14502,"fields":14509},{"tags":14500,"concepts":14501},[],[],{"space":14503,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14505,"publishedVersion":364,"revision":63,"contentType":14507,"locale":29},{"sys":14504},{"type":12,"linkType":13,"id":14},{"sys":14506},{"id":21,"type":12,"linkType":22},{"sys":14508},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14510,"metaTitle":374,"metaDescription":375,"mainTitle":14511,"subtitle":393,"heroImage":14526,"ctaButton":416,"ctaLink":417},[373],{"data":14512,"content":14513,"nodeType":75},{},[14514,14520],{"data":14515,"content":14516,"nodeType":386},{},[14517],{"data":14518,"marks":14519,"value":385,"nodeType":83},{},[],{"data":14521,"content":14522,"nodeType":88},{},[14523],{"data":14524,"marks":14525,"value":151,"nodeType":83},{},[],{"metadata":14527,"sys":14530,"fields":14535},{"tags":14528,"concepts":14529},[],[],{"space":14531,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14533,"publishedVersion":63,"revision":45,"locale":29},{"sys":14532},{"type":12,"linkType":13,"id":14},{"sys":14534},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14536},{"url":408,"details":14537,"fileName":414,"contentType":415},{"size":410,"image":14538},{"width":412,"height":413},{"sys":14540,"fields":14543},{"id":14541,"createdAt":14542},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":14544,"slug":14545,"articleIntro":-1,"category":14546},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[14547],{"metadata":14548,"sys":14551,"fields":14558},{"tags":14549,"concepts":14550},[],[],{"space":14552,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14554,"publishedVersion":364,"revision":63,"contentType":14556,"locale":29},{"sys":14553},{"type":12,"linkType":13,"id":14},{"sys":14555},{"id":21,"type":12,"linkType":22},{"sys":14557},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14559,"metaTitle":374,"metaDescription":375,"mainTitle":14560,"subtitle":393,"heroImage":14575,"ctaButton":416,"ctaLink":417},[373],{"data":14561,"content":14562,"nodeType":75},{},[14563,14569],{"data":14564,"content":14565,"nodeType":386},{},[14566],{"data":14567,"marks":14568,"value":385,"nodeType":83},{},[],{"data":14570,"content":14571,"nodeType":88},{},[14572],{"data":14573,"marks":14574,"value":151,"nodeType":83},{},[],{"metadata":14576,"sys":14579,"fields":14584},{"tags":14577,"concepts":14578},[],[],{"space":14580,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14582,"publishedVersion":63,"revision":45,"locale":29},{"sys":14581},{"type":12,"linkType":13,"id":14},{"sys":14583},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14585},{"url":408,"details":14586,"fileName":414,"contentType":415},{"size":410,"image":14587},{"width":412,"height":413},{"sys":14589,"fields":14592},{"id":14590,"createdAt":14591},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":14593,"slug":14594,"articleIntro":14593,"category":14595},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[14596],{"metadata":14597,"sys":14600,"fields":14607},{"tags":14598,"concepts":14599},[],[],{"space":14601,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14603,"publishedVersion":364,"revision":63,"contentType":14605,"locale":29},{"sys":14602},{"type":12,"linkType":13,"id":14},{"sys":14604},{"id":21,"type":12,"linkType":22},{"sys":14606},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14608,"metaTitle":374,"metaDescription":375,"mainTitle":14609,"subtitle":393,"heroImage":14624,"ctaButton":416,"ctaLink":417},[373],{"data":14610,"content":14611,"nodeType":75},{},[14612,14618],{"data":14613,"content":14614,"nodeType":386},{},[14615],{"data":14616,"marks":14617,"value":385,"nodeType":83},{},[],{"data":14619,"content":14620,"nodeType":88},{},[14621],{"data":14622,"marks":14623,"value":151,"nodeType":83},{},[],{"metadata":14625,"sys":14628,"fields":14633},{"tags":14626,"concepts":14627},[],[],{"space":14629,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14631,"publishedVersion":63,"revision":45,"locale":29},{"sys":14630},{"type":12,"linkType":13,"id":14},{"sys":14632},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14634},{"url":408,"details":14635,"fileName":414,"contentType":415},{"size":410,"image":14636},{"width":412,"height":413},{"sys":14638,"fields":14641},{"id":14639,"createdAt":14640},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":14642,"slug":14643,"articleIntro":-1,"category":14644},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[14645],{"metadata":14646,"sys":14649,"fields":14656},{"tags":14647,"concepts":14648},[],[],{"space":14650,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14652,"publishedVersion":364,"revision":63,"contentType":14654,"locale":29},{"sys":14651},{"type":12,"linkType":13,"id":14},{"sys":14653},{"id":21,"type":12,"linkType":22},{"sys":14655},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14657,"metaTitle":374,"metaDescription":375,"mainTitle":14658,"subtitle":393,"heroImage":14673,"ctaButton":416,"ctaLink":417},[373],{"data":14659,"content":14660,"nodeType":75},{},[14661,14667],{"data":14662,"content":14663,"nodeType":386},{},[14664],{"data":14665,"marks":14666,"value":385,"nodeType":83},{},[],{"data":14668,"content":14669,"nodeType":88},{},[14670],{"data":14671,"marks":14672,"value":151,"nodeType":83},{},[],{"metadata":14674,"sys":14677,"fields":14682},{"tags":14675,"concepts":14676},[],[],{"space":14678,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14680,"publishedVersion":63,"revision":45,"locale":29},{"sys":14679},{"type":12,"linkType":13,"id":14},{"sys":14681},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14683},{"url":408,"details":14684,"fileName":414,"contentType":415},{"size":410,"image":14685},{"width":412,"height":413},{"sys":14687,"fields":14690},{"id":14688,"createdAt":14689},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":14691,"slug":14692,"articleIntro":-1,"category":14693},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[14694],{"metadata":14695,"sys":14698,"fields":14705},{"tags":14696,"concepts":14697},[],[],{"space":14699,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14701,"publishedVersion":364,"revision":63,"contentType":14703,"locale":29},{"sys":14700},{"type":12,"linkType":13,"id":14},{"sys":14702},{"id":21,"type":12,"linkType":22},{"sys":14704},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14706,"metaTitle":374,"metaDescription":375,"mainTitle":14707,"subtitle":393,"heroImage":14722,"ctaButton":416,"ctaLink":417},[373],{"data":14708,"content":14709,"nodeType":75},{},[14710,14716],{"data":14711,"content":14712,"nodeType":386},{},[14713],{"data":14714,"marks":14715,"value":385,"nodeType":83},{},[],{"data":14717,"content":14718,"nodeType":88},{},[14719],{"data":14720,"marks":14721,"value":151,"nodeType":83},{},[],{"metadata":14723,"sys":14726,"fields":14731},{"tags":14724,"concepts":14725},[],[],{"space":14727,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14729,"publishedVersion":63,"revision":45,"locale":29},{"sys":14728},{"type":12,"linkType":13,"id":14},{"sys":14730},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14732},{"url":408,"details":14733,"fileName":414,"contentType":415},{"size":410,"image":14734},{"width":412,"height":413},{"sys":14736,"fields":14739},{"id":14737,"createdAt":14738},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":14740,"slug":14741,"articleIntro":14740,"category":14742},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[14743],{"metadata":14744,"sys":14747,"fields":14754},{"tags":14745,"concepts":14746},[],[],{"space":14748,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14750,"publishedVersion":364,"revision":63,"contentType":14752,"locale":29},{"sys":14749},{"type":12,"linkType":13,"id":14},{"sys":14751},{"id":21,"type":12,"linkType":22},{"sys":14753},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14755,"metaTitle":374,"metaDescription":375,"mainTitle":14756,"subtitle":393,"heroImage":14771,"ctaButton":416,"ctaLink":417},[373],{"data":14757,"content":14758,"nodeType":75},{},[14759,14765],{"data":14760,"content":14761,"nodeType":386},{},[14762],{"data":14763,"marks":14764,"value":385,"nodeType":83},{},[],{"data":14766,"content":14767,"nodeType":88},{},[14768],{"data":14769,"marks":14770,"value":151,"nodeType":83},{},[],{"metadata":14772,"sys":14775,"fields":14780},{"tags":14773,"concepts":14774},[],[],{"space":14776,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14778,"publishedVersion":63,"revision":45,"locale":29},{"sys":14777},{"type":12,"linkType":13,"id":14},{"sys":14779},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14781},{"url":408,"details":14782,"fileName":414,"contentType":415},{"size":410,"image":14783},{"width":412,"height":413},{"sys":14785,"fields":14788},{"id":14786,"createdAt":14787},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":14789,"slug":14790,"articleIntro":-1,"category":14791},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[14792],{"metadata":14793,"sys":14796,"fields":14803},{"tags":14794,"concepts":14795},[],[],{"space":14797,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14799,"publishedVersion":364,"revision":63,"contentType":14801,"locale":29},{"sys":14798},{"type":12,"linkType":13,"id":14},{"sys":14800},{"id":21,"type":12,"linkType":22},{"sys":14802},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14804,"metaTitle":374,"metaDescription":375,"mainTitle":14805,"subtitle":393,"heroImage":14820,"ctaButton":416,"ctaLink":417},[373],{"data":14806,"content":14807,"nodeType":75},{},[14808,14814],{"data":14809,"content":14810,"nodeType":386},{},[14811],{"data":14812,"marks":14813,"value":385,"nodeType":83},{},[],{"data":14815,"content":14816,"nodeType":88},{},[14817],{"data":14818,"marks":14819,"value":151,"nodeType":83},{},[],{"metadata":14821,"sys":14824,"fields":14829},{"tags":14822,"concepts":14823},[],[],{"space":14825,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14827,"publishedVersion":63,"revision":45,"locale":29},{"sys":14826},{"type":12,"linkType":13,"id":14},{"sys":14828},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14830},{"url":408,"details":14831,"fileName":414,"contentType":415},{"size":410,"image":14832},{"width":412,"height":413},{"sys":14834,"fields":14837},{"id":14835,"createdAt":14836},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14838,"slug":14839,"articleIntro":-1,"category":14840},"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",[14841],{"metadata":14842,"sys":14845,"fields":14852},{"tags":14843,"concepts":14844},[],[],{"space":14846,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14848,"publishedVersion":364,"revision":63,"contentType":14850,"locale":29},{"sys":14847},{"type":12,"linkType":13,"id":14},{"sys":14849},{"id":21,"type":12,"linkType":22},{"sys":14851},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14853,"metaTitle":374,"metaDescription":375,"mainTitle":14854,"subtitle":393,"heroImage":14869,"ctaButton":416,"ctaLink":417},[373],{"data":14855,"content":14856,"nodeType":75},{},[14857,14863],{"data":14858,"content":14859,"nodeType":386},{},[14860],{"data":14861,"marks":14862,"value":385,"nodeType":83},{},[],{"data":14864,"content":14865,"nodeType":88},{},[14866],{"data":14867,"marks":14868,"value":151,"nodeType":83},{},[],{"metadata":14870,"sys":14873,"fields":14878},{"tags":14871,"concepts":14872},[],[],{"space":14874,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14876,"publishedVersion":63,"revision":45,"locale":29},{"sys":14875},{"type":12,"linkType":13,"id":14},{"sys":14877},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14879},{"url":408,"details":14880,"fileName":414,"contentType":415},{"size":410,"image":14881},{"width":412,"height":413},{"sys":14883,"fields":14885},{"id":14884,"createdAt":4688},"7GH5W3gIeo0kaxv4wDjiev",{"title":14886,"slug":14887,"articleIntro":14886,"category":14888},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[14889],{"metadata":14890,"sys":14893,"fields":14900},{"tags":14891,"concepts":14892},[],[],{"space":14894,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14896,"publishedVersion":364,"revision":63,"contentType":14898,"locale":29},{"sys":14895},{"type":12,"linkType":13,"id":14},{"sys":14897},{"id":21,"type":12,"linkType":22},{"sys":14899},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14901,"metaTitle":374,"metaDescription":375,"mainTitle":14902,"subtitle":393,"heroImage":14917,"ctaButton":416,"ctaLink":417},[373],{"data":14903,"content":14904,"nodeType":75},{},[14905,14911],{"data":14906,"content":14907,"nodeType":386},{},[14908],{"data":14909,"marks":14910,"value":385,"nodeType":83},{},[],{"data":14912,"content":14913,"nodeType":88},{},[14914],{"data":14915,"marks":14916,"value":151,"nodeType":83},{},[],{"metadata":14918,"sys":14921,"fields":14926},{"tags":14919,"concepts":14920},[],[],{"space":14922,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14924,"publishedVersion":63,"revision":45,"locale":29},{"sys":14923},{"type":12,"linkType":13,"id":14},{"sys":14925},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14927},{"url":408,"details":14928,"fileName":414,"contentType":415},{"size":410,"image":14929},{"width":412,"height":413},{"sys":14931,"fields":14934},{"id":14932,"createdAt":14933},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":14935,"slug":14936,"articleIntro":14935,"category":14937},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[14938],{"metadata":14939,"sys":14942,"fields":14949},{"tags":14940,"concepts":14941},[],[],{"space":14943,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14945,"publishedVersion":364,"revision":63,"contentType":14947,"locale":29},{"sys":14944},{"type":12,"linkType":13,"id":14},{"sys":14946},{"id":21,"type":12,"linkType":22},{"sys":14948},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14950,"metaTitle":374,"metaDescription":375,"mainTitle":14951,"subtitle":393,"heroImage":14966,"ctaButton":416,"ctaLink":417},[373],{"data":14952,"content":14953,"nodeType":75},{},[14954,14960],{"data":14955,"content":14956,"nodeType":386},{},[14957],{"data":14958,"marks":14959,"value":385,"nodeType":83},{},[],{"data":14961,"content":14962,"nodeType":88},{},[14963],{"data":14964,"marks":14965,"value":151,"nodeType":83},{},[],{"metadata":14967,"sys":14970,"fields":14975},{"tags":14968,"concepts":14969},[],[],{"space":14971,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":14973,"publishedVersion":63,"revision":45,"locale":29},{"sys":14972},{"type":12,"linkType":13,"id":14},{"sys":14974},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":14976},{"url":408,"details":14977,"fileName":414,"contentType":415},{"size":410,"image":14978},{"width":412,"height":413},{"sys":14980,"fields":14983},{"id":14981,"createdAt":14982},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":14984,"slug":14985,"articleIntro":-1,"category":14986},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[14987],{"metadata":14988,"sys":14991,"fields":14998},{"tags":14989,"concepts":14990},[],[],{"space":14992,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14994,"publishedVersion":364,"revision":63,"contentType":14996,"locale":29},{"sys":14993},{"type":12,"linkType":13,"id":14},{"sys":14995},{"id":21,"type":12,"linkType":22},{"sys":14997},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14999,"metaTitle":374,"metaDescription":375,"mainTitle":15000,"subtitle":393,"heroImage":15015,"ctaButton":416,"ctaLink":417},[373],{"data":15001,"content":15002,"nodeType":75},{},[15003,15009],{"data":15004,"content":15005,"nodeType":386},{},[15006],{"data":15007,"marks":15008,"value":385,"nodeType":83},{},[],{"data":15010,"content":15011,"nodeType":88},{},[15012],{"data":15013,"marks":15014,"value":151,"nodeType":83},{},[],{"metadata":15016,"sys":15019,"fields":15024},{"tags":15017,"concepts":15018},[],[],{"space":15020,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15022,"publishedVersion":63,"revision":45,"locale":29},{"sys":15021},{"type":12,"linkType":13,"id":14},{"sys":15023},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15025},{"url":408,"details":15026,"fileName":414,"contentType":415},{"size":410,"image":15027},{"width":412,"height":413},{"sys":15029,"fields":15032},{"id":15030,"createdAt":15031},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":15033,"slug":15034,"articleIntro":15033,"category":15035},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[15036],{"metadata":15037,"sys":15040,"fields":15047},{"tags":15038,"concepts":15039},[],[],{"space":15041,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15043,"publishedVersion":364,"revision":63,"contentType":15045,"locale":29},{"sys":15042},{"type":12,"linkType":13,"id":14},{"sys":15044},{"id":21,"type":12,"linkType":22},{"sys":15046},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15048,"metaTitle":374,"metaDescription":375,"mainTitle":15049,"subtitle":393,"heroImage":15064,"ctaButton":416,"ctaLink":417},[373],{"data":15050,"content":15051,"nodeType":75},{},[15052,15058],{"data":15053,"content":15054,"nodeType":386},{},[15055],{"data":15056,"marks":15057,"value":385,"nodeType":83},{},[],{"data":15059,"content":15060,"nodeType":88},{},[15061],{"data":15062,"marks":15063,"value":151,"nodeType":83},{},[],{"metadata":15065,"sys":15068,"fields":15073},{"tags":15066,"concepts":15067},[],[],{"space":15069,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15071,"publishedVersion":63,"revision":45,"locale":29},{"sys":15070},{"type":12,"linkType":13,"id":14},{"sys":15072},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15074},{"url":408,"details":15075,"fileName":414,"contentType":415},{"size":410,"image":15076},{"width":412,"height":413},{"sys":15078,"fields":15081},{"id":15079,"createdAt":15080},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":15082,"slug":15083,"articleIntro":15082,"category":15084},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[15085],{"metadata":15086,"sys":15089,"fields":15096},{"tags":15087,"concepts":15088},[],[],{"space":15090,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15092,"publishedVersion":364,"revision":63,"contentType":15094,"locale":29},{"sys":15091},{"type":12,"linkType":13,"id":14},{"sys":15093},{"id":21,"type":12,"linkType":22},{"sys":15095},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15097,"metaTitle":374,"metaDescription":375,"mainTitle":15098,"subtitle":393,"heroImage":15113,"ctaButton":416,"ctaLink":417},[373],{"data":15099,"content":15100,"nodeType":75},{},[15101,15107],{"data":15102,"content":15103,"nodeType":386},{},[15104],{"data":15105,"marks":15106,"value":385,"nodeType":83},{},[],{"data":15108,"content":15109,"nodeType":88},{},[15110],{"data":15111,"marks":15112,"value":151,"nodeType":83},{},[],{"metadata":15114,"sys":15117,"fields":15122},{"tags":15115,"concepts":15116},[],[],{"space":15118,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15120,"publishedVersion":63,"revision":45,"locale":29},{"sys":15119},{"type":12,"linkType":13,"id":14},{"sys":15121},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15123},{"url":408,"details":15124,"fileName":414,"contentType":415},{"size":410,"image":15125},{"width":412,"height":413},{"sys":15127,"fields":15130},{"id":15128,"createdAt":15129},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":15131,"slug":15132,"articleIntro":15131,"category":15133},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[15134],{"metadata":15135,"sys":15138,"fields":15145},{"tags":15136,"concepts":15137},[],[],{"space":15139,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15141,"publishedVersion":364,"revision":63,"contentType":15143,"locale":29},{"sys":15140},{"type":12,"linkType":13,"id":14},{"sys":15142},{"id":21,"type":12,"linkType":22},{"sys":15144},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15146,"metaTitle":374,"metaDescription":375,"mainTitle":15147,"subtitle":393,"heroImage":15162,"ctaButton":416,"ctaLink":417},[373],{"data":15148,"content":15149,"nodeType":75},{},[15150,15156],{"data":15151,"content":15152,"nodeType":386},{},[15153],{"data":15154,"marks":15155,"value":385,"nodeType":83},{},[],{"data":15157,"content":15158,"nodeType":88},{},[15159],{"data":15160,"marks":15161,"value":151,"nodeType":83},{},[],{"metadata":15163,"sys":15166,"fields":15171},{"tags":15164,"concepts":15165},[],[],{"space":15167,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15169,"publishedVersion":63,"revision":45,"locale":29},{"sys":15168},{"type":12,"linkType":13,"id":14},{"sys":15170},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15172},{"url":408,"details":15173,"fileName":414,"contentType":415},{"size":410,"image":15174},{"width":412,"height":413},{"sys":15176,"fields":15179},{"id":15177,"createdAt":15178},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":15180,"slug":15181,"articleIntro":15180,"category":15182},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[15183],{"metadata":15184,"sys":15187,"fields":15194},{"tags":15185,"concepts":15186},[],[],{"space":15188,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15190,"publishedVersion":364,"revision":63,"contentType":15192,"locale":29},{"sys":15189},{"type":12,"linkType":13,"id":14},{"sys":15191},{"id":21,"type":12,"linkType":22},{"sys":15193},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15195,"metaTitle":374,"metaDescription":375,"mainTitle":15196,"subtitle":393,"heroImage":15211,"ctaButton":416,"ctaLink":417},[373],{"data":15197,"content":15198,"nodeType":75},{},[15199,15205],{"data":15200,"content":15201,"nodeType":386},{},[15202],{"data":15203,"marks":15204,"value":385,"nodeType":83},{},[],{"data":15206,"content":15207,"nodeType":88},{},[15208],{"data":15209,"marks":15210,"value":151,"nodeType":83},{},[],{"metadata":15212,"sys":15215,"fields":15220},{"tags":15213,"concepts":15214},[],[],{"space":15216,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15218,"publishedVersion":63,"revision":45,"locale":29},{"sys":15217},{"type":12,"linkType":13,"id":14},{"sys":15219},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15221},{"url":408,"details":15222,"fileName":414,"contentType":415},{"size":410,"image":15223},{"width":412,"height":413},{"sys":15225,"fields":15228},{"id":15226,"createdAt":15227},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":15229,"slug":15230,"articleIntro":15229,"category":15231},"6358 - Autres droits","compte-6358-autres-droits",[15232],{"metadata":15233,"sys":15236,"fields":15243},{"tags":15234,"concepts":15235},[],[],{"space":15237,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15239,"publishedVersion":364,"revision":63,"contentType":15241,"locale":29},{"sys":15238},{"type":12,"linkType":13,"id":14},{"sys":15240},{"id":21,"type":12,"linkType":22},{"sys":15242},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15244,"metaTitle":374,"metaDescription":375,"mainTitle":15245,"subtitle":393,"heroImage":15260,"ctaButton":416,"ctaLink":417},[373],{"data":15246,"content":15247,"nodeType":75},{},[15248,15254],{"data":15249,"content":15250,"nodeType":386},{},[15251],{"data":15252,"marks":15253,"value":385,"nodeType":83},{},[],{"data":15255,"content":15256,"nodeType":88},{},[15257],{"data":15258,"marks":15259,"value":151,"nodeType":83},{},[],{"metadata":15261,"sys":15264,"fields":15269},{"tags":15262,"concepts":15263},[],[],{"space":15265,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15267,"publishedVersion":63,"revision":45,"locale":29},{"sys":15266},{"type":12,"linkType":13,"id":14},{"sys":15268},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15270},{"url":408,"details":15271,"fileName":414,"contentType":415},{"size":410,"image":15272},{"width":412,"height":413},{"sys":15274,"fields":15277},{"id":15275,"createdAt":15276},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":15278,"slug":15279,"articleIntro":15278,"category":15280},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[15281],{"metadata":15282,"sys":15285,"fields":15292},{"tags":15283,"concepts":15284},[],[],{"space":15286,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15288,"publishedVersion":364,"revision":63,"contentType":15290,"locale":29},{"sys":15287},{"type":12,"linkType":13,"id":14},{"sys":15289},{"id":21,"type":12,"linkType":22},{"sys":15291},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15293,"metaTitle":374,"metaDescription":375,"mainTitle":15294,"subtitle":393,"heroImage":15309,"ctaButton":416,"ctaLink":417},[373],{"data":15295,"content":15296,"nodeType":75},{},[15297,15303],{"data":15298,"content":15299,"nodeType":386},{},[15300],{"data":15301,"marks":15302,"value":385,"nodeType":83},{},[],{"data":15304,"content":15305,"nodeType":88},{},[15306],{"data":15307,"marks":15308,"value":151,"nodeType":83},{},[],{"metadata":15310,"sys":15313,"fields":15318},{"tags":15311,"concepts":15312},[],[],{"space":15314,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15316,"publishedVersion":63,"revision":45,"locale":29},{"sys":15315},{"type":12,"linkType":13,"id":14},{"sys":15317},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15319},{"url":408,"details":15320,"fileName":414,"contentType":415},{"size":410,"image":15321},{"width":412,"height":413},{"sys":15323,"fields":15326},{"id":15324,"createdAt":15325},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":15327,"slug":15328,"articleIntro":15327,"category":15329},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[15330],{"metadata":15331,"sys":15334,"fields":15341},{"tags":15332,"concepts":15333},[],[],{"space":15335,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15337,"publishedVersion":364,"revision":63,"contentType":15339,"locale":29},{"sys":15336},{"type":12,"linkType":13,"id":14},{"sys":15338},{"id":21,"type":12,"linkType":22},{"sys":15340},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15342,"metaTitle":374,"metaDescription":375,"mainTitle":15343,"subtitle":393,"heroImage":15358,"ctaButton":416,"ctaLink":417},[373],{"data":15344,"content":15345,"nodeType":75},{},[15346,15352],{"data":15347,"content":15348,"nodeType":386},{},[15349],{"data":15350,"marks":15351,"value":385,"nodeType":83},{},[],{"data":15353,"content":15354,"nodeType":88},{},[15355],{"data":15356,"marks":15357,"value":151,"nodeType":83},{},[],{"metadata":15359,"sys":15362,"fields":15367},{"tags":15360,"concepts":15361},[],[],{"space":15363,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15365,"publishedVersion":63,"revision":45,"locale":29},{"sys":15364},{"type":12,"linkType":13,"id":14},{"sys":15366},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15368},{"url":408,"details":15369,"fileName":414,"contentType":415},{"size":410,"image":15370},{"width":412,"height":413},{"sys":15372,"fields":15375},{"id":15373,"createdAt":15374},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":15376,"slug":15377,"articleIntro":15376,"category":15378},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[15379],{"metadata":15380,"sys":15383,"fields":15390},{"tags":15381,"concepts":15382},[],[],{"space":15384,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15386,"publishedVersion":364,"revision":63,"contentType":15388,"locale":29},{"sys":15385},{"type":12,"linkType":13,"id":14},{"sys":15387},{"id":21,"type":12,"linkType":22},{"sys":15389},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15391,"metaTitle":374,"metaDescription":375,"mainTitle":15392,"subtitle":393,"heroImage":15407,"ctaButton":416,"ctaLink":417},[373],{"data":15393,"content":15394,"nodeType":75},{},[15395,15401],{"data":15396,"content":15397,"nodeType":386},{},[15398],{"data":15399,"marks":15400,"value":385,"nodeType":83},{},[],{"data":15402,"content":15403,"nodeType":88},{},[15404],{"data":15405,"marks":15406,"value":151,"nodeType":83},{},[],{"metadata":15408,"sys":15411,"fields":15416},{"tags":15409,"concepts":15410},[],[],{"space":15412,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15414,"publishedVersion":63,"revision":45,"locale":29},{"sys":15413},{"type":12,"linkType":13,"id":14},{"sys":15415},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15417},{"url":408,"details":15418,"fileName":414,"contentType":415},{"size":410,"image":15419},{"width":412,"height":413},{"sys":15421,"fields":15424},{"id":15422,"createdAt":15423},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":15425,"slug":15426,"articleIntro":15425,"category":15427},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[15428],{"metadata":15429,"sys":15432,"fields":15439},{"tags":15430,"concepts":15431},[],[],{"space":15433,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15435,"publishedVersion":364,"revision":63,"contentType":15437,"locale":29},{"sys":15434},{"type":12,"linkType":13,"id":14},{"sys":15436},{"id":21,"type":12,"linkType":22},{"sys":15438},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15440,"metaTitle":374,"metaDescription":375,"mainTitle":15441,"subtitle":393,"heroImage":15456,"ctaButton":416,"ctaLink":417},[373],{"data":15442,"content":15443,"nodeType":75},{},[15444,15450],{"data":15445,"content":15446,"nodeType":386},{},[15447],{"data":15448,"marks":15449,"value":385,"nodeType":83},{},[],{"data":15451,"content":15452,"nodeType":88},{},[15453],{"data":15454,"marks":15455,"value":151,"nodeType":83},{},[],{"metadata":15457,"sys":15460,"fields":15465},{"tags":15458,"concepts":15459},[],[],{"space":15461,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15463,"publishedVersion":63,"revision":45,"locale":29},{"sys":15462},{"type":12,"linkType":13,"id":14},{"sys":15464},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15466},{"url":408,"details":15467,"fileName":414,"contentType":415},{"size":410,"image":15468},{"width":412,"height":413},{"sys":15470,"fields":15473},{"id":15471,"createdAt":15472},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":15474,"slug":15475,"articleIntro":15474,"category":15476},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[15477],{"metadata":15478,"sys":15481,"fields":15488},{"tags":15479,"concepts":15480},[],[],{"space":15482,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15484,"publishedVersion":364,"revision":63,"contentType":15486,"locale":29},{"sys":15483},{"type":12,"linkType":13,"id":14},{"sys":15485},{"id":21,"type":12,"linkType":22},{"sys":15487},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15489,"metaTitle":374,"metaDescription":375,"mainTitle":15490,"subtitle":393,"heroImage":15505,"ctaButton":416,"ctaLink":417},[373],{"data":15491,"content":15492,"nodeType":75},{},[15493,15499],{"data":15494,"content":15495,"nodeType":386},{},[15496],{"data":15497,"marks":15498,"value":385,"nodeType":83},{},[],{"data":15500,"content":15501,"nodeType":88},{},[15502],{"data":15503,"marks":15504,"value":151,"nodeType":83},{},[],{"metadata":15506,"sys":15509,"fields":15514},{"tags":15507,"concepts":15508},[],[],{"space":15510,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15512,"publishedVersion":63,"revision":45,"locale":29},{"sys":15511},{"type":12,"linkType":13,"id":14},{"sys":15513},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15515},{"url":408,"details":15516,"fileName":414,"contentType":415},{"size":410,"image":15517},{"width":412,"height":413},{"sys":15519,"fields":15522},{"id":15520,"createdAt":15521},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":15523,"slug":15524,"articleIntro":15523,"category":15525},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[15526],{"metadata":15527,"sys":15530,"fields":15537},{"tags":15528,"concepts":15529},[],[],{"space":15531,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15533,"publishedVersion":364,"revision":63,"contentType":15535,"locale":29},{"sys":15532},{"type":12,"linkType":13,"id":14},{"sys":15534},{"id":21,"type":12,"linkType":22},{"sys":15536},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15538,"metaTitle":374,"metaDescription":375,"mainTitle":15539,"subtitle":393,"heroImage":15554,"ctaButton":416,"ctaLink":417},[373],{"data":15540,"content":15541,"nodeType":75},{},[15542,15548],{"data":15543,"content":15544,"nodeType":386},{},[15545],{"data":15546,"marks":15547,"value":385,"nodeType":83},{},[],{"data":15549,"content":15550,"nodeType":88},{},[15551],{"data":15552,"marks":15553,"value":151,"nodeType":83},{},[],{"metadata":15555,"sys":15558,"fields":15563},{"tags":15556,"concepts":15557},[],[],{"space":15559,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15561,"publishedVersion":63,"revision":45,"locale":29},{"sys":15560},{"type":12,"linkType":13,"id":14},{"sys":15562},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15564},{"url":408,"details":15565,"fileName":414,"contentType":415},{"size":410,"image":15566},{"width":412,"height":413},{"sys":15568,"fields":15571},{"id":15569,"createdAt":15570},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":15572,"slug":15573,"articleIntro":15572,"category":15574},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[15575],{"metadata":15576,"sys":15579,"fields":15586},{"tags":15577,"concepts":15578},[],[],{"space":15580,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15582,"publishedVersion":364,"revision":63,"contentType":15584,"locale":29},{"sys":15581},{"type":12,"linkType":13,"id":14},{"sys":15583},{"id":21,"type":12,"linkType":22},{"sys":15585},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15587,"metaTitle":374,"metaDescription":375,"mainTitle":15588,"subtitle":393,"heroImage":15603,"ctaButton":416,"ctaLink":417},[373],{"data":15589,"content":15590,"nodeType":75},{},[15591,15597],{"data":15592,"content":15593,"nodeType":386},{},[15594],{"data":15595,"marks":15596,"value":385,"nodeType":83},{},[],{"data":15598,"content":15599,"nodeType":88},{},[15600],{"data":15601,"marks":15602,"value":151,"nodeType":83},{},[],{"metadata":15604,"sys":15607,"fields":15612},{"tags":15605,"concepts":15606},[],[],{"space":15608,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15610,"publishedVersion":63,"revision":45,"locale":29},{"sys":15609},{"type":12,"linkType":13,"id":14},{"sys":15611},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15613},{"url":408,"details":15614,"fileName":414,"contentType":415},{"size":410,"image":15615},{"width":412,"height":413},{"sys":15617,"fields":15620},{"id":15618,"createdAt":15619},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":15621,"slug":15622,"articleIntro":-1,"category":15623},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[15624],{"metadata":15625,"sys":15628,"fields":15635},{"tags":15626,"concepts":15627},[],[],{"space":15629,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15631,"publishedVersion":364,"revision":63,"contentType":15633,"locale":29},{"sys":15630},{"type":12,"linkType":13,"id":14},{"sys":15632},{"id":21,"type":12,"linkType":22},{"sys":15634},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15636,"metaTitle":374,"metaDescription":375,"mainTitle":15637,"subtitle":393,"heroImage":15652,"ctaButton":416,"ctaLink":417},[373],{"data":15638,"content":15639,"nodeType":75},{},[15640,15646],{"data":15641,"content":15642,"nodeType":386},{},[15643],{"data":15644,"marks":15645,"value":385,"nodeType":83},{},[],{"data":15647,"content":15648,"nodeType":88},{},[15649],{"data":15650,"marks":15651,"value":151,"nodeType":83},{},[],{"metadata":15653,"sys":15656,"fields":15661},{"tags":15654,"concepts":15655},[],[],{"space":15657,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15659,"publishedVersion":63,"revision":45,"locale":29},{"sys":15658},{"type":12,"linkType":13,"id":14},{"sys":15660},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15662},{"url":408,"details":15663,"fileName":414,"contentType":415},{"size":410,"image":15664},{"width":412,"height":413},{"sys":15666,"fields":15669},{"id":15667,"createdAt":15668},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":15670,"slug":15671,"articleIntro":15670,"category":15672},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[15673],{"metadata":15674,"sys":15677,"fields":15684},{"tags":15675,"concepts":15676},[],[],{"space":15678,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15680,"publishedVersion":364,"revision":63,"contentType":15682,"locale":29},{"sys":15679},{"type":12,"linkType":13,"id":14},{"sys":15681},{"id":21,"type":12,"linkType":22},{"sys":15683},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15685,"metaTitle":374,"metaDescription":375,"mainTitle":15686,"subtitle":393,"heroImage":15701,"ctaButton":416,"ctaLink":417},[373],{"data":15687,"content":15688,"nodeType":75},{},[15689,15695],{"data":15690,"content":15691,"nodeType":386},{},[15692],{"data":15693,"marks":15694,"value":385,"nodeType":83},{},[],{"data":15696,"content":15697,"nodeType":88},{},[15698],{"data":15699,"marks":15700,"value":151,"nodeType":83},{},[],{"metadata":15702,"sys":15705,"fields":15710},{"tags":15703,"concepts":15704},[],[],{"space":15706,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15708,"publishedVersion":63,"revision":45,"locale":29},{"sys":15707},{"type":12,"linkType":13,"id":14},{"sys":15709},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15711},{"url":408,"details":15712,"fileName":414,"contentType":415},{"size":410,"image":15713},{"width":412,"height":413},{"sys":15715,"fields":15718},{"id":15716,"createdAt":15717},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":15719,"slug":15720,"articleIntro":15719,"category":15721},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[15722],{"metadata":15723,"sys":15726,"fields":15733},{"tags":15724,"concepts":15725},[],[],{"space":15727,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15729,"publishedVersion":364,"revision":63,"contentType":15731,"locale":29},{"sys":15728},{"type":12,"linkType":13,"id":14},{"sys":15730},{"id":21,"type":12,"linkType":22},{"sys":15732},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15734,"metaTitle":374,"metaDescription":375,"mainTitle":15735,"subtitle":393,"heroImage":15750,"ctaButton":416,"ctaLink":417},[373],{"data":15736,"content":15737,"nodeType":75},{},[15738,15744],{"data":15739,"content":15740,"nodeType":386},{},[15741],{"data":15742,"marks":15743,"value":385,"nodeType":83},{},[],{"data":15745,"content":15746,"nodeType":88},{},[15747],{"data":15748,"marks":15749,"value":151,"nodeType":83},{},[],{"metadata":15751,"sys":15754,"fields":15759},{"tags":15752,"concepts":15753},[],[],{"space":15755,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15757,"publishedVersion":63,"revision":45,"locale":29},{"sys":15756},{"type":12,"linkType":13,"id":14},{"sys":15758},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15760},{"url":408,"details":15761,"fileName":414,"contentType":415},{"size":410,"image":15762},{"width":412,"height":413},{"sys":15764,"fields":15767},{"id":15765,"createdAt":15766},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":15768,"slug":15769,"articleIntro":15768,"category":15770},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[15771],{"metadata":15772,"sys":15775,"fields":15782},{"tags":15773,"concepts":15774},[],[],{"space":15776,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15778,"publishedVersion":364,"revision":63,"contentType":15780,"locale":29},{"sys":15777},{"type":12,"linkType":13,"id":14},{"sys":15779},{"id":21,"type":12,"linkType":22},{"sys":15781},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15783,"metaTitle":374,"metaDescription":375,"mainTitle":15784,"subtitle":393,"heroImage":15799,"ctaButton":416,"ctaLink":417},[373],{"data":15785,"content":15786,"nodeType":75},{},[15787,15793],{"data":15788,"content":15789,"nodeType":386},{},[15790],{"data":15791,"marks":15792,"value":385,"nodeType":83},{},[],{"data":15794,"content":15795,"nodeType":88},{},[15796],{"data":15797,"marks":15798,"value":151,"nodeType":83},{},[],{"metadata":15800,"sys":15803,"fields":15808},{"tags":15801,"concepts":15802},[],[],{"space":15804,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15806,"publishedVersion":63,"revision":45,"locale":29},{"sys":15805},{"type":12,"linkType":13,"id":14},{"sys":15807},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15809},{"url":408,"details":15810,"fileName":414,"contentType":415},{"size":410,"image":15811},{"width":412,"height":413},{"sys":15813,"fields":15816},{"id":15814,"createdAt":15815},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":15817,"slug":15818,"articleIntro":-1,"category":15819},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[15820],{"metadata":15821,"sys":15824,"fields":15831},{"tags":15822,"concepts":15823},[],[],{"space":15825,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15827,"publishedVersion":364,"revision":63,"contentType":15829,"locale":29},{"sys":15826},{"type":12,"linkType":13,"id":14},{"sys":15828},{"id":21,"type":12,"linkType":22},{"sys":15830},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15832,"metaTitle":374,"metaDescription":375,"mainTitle":15833,"subtitle":393,"heroImage":15848,"ctaButton":416,"ctaLink":417},[373],{"data":15834,"content":15835,"nodeType":75},{},[15836,15842],{"data":15837,"content":15838,"nodeType":386},{},[15839],{"data":15840,"marks":15841,"value":385,"nodeType":83},{},[],{"data":15843,"content":15844,"nodeType":88},{},[15845],{"data":15846,"marks":15847,"value":151,"nodeType":83},{},[],{"metadata":15849,"sys":15852,"fields":15857},{"tags":15850,"concepts":15851},[],[],{"space":15853,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15855,"publishedVersion":63,"revision":45,"locale":29},{"sys":15854},{"type":12,"linkType":13,"id":14},{"sys":15856},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15858},{"url":408,"details":15859,"fileName":414,"contentType":415},{"size":410,"image":15860},{"width":412,"height":413},{"sys":15862,"fields":15865},{"id":15863,"createdAt":15864},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":15866,"slug":15867,"articleIntro":15866,"category":15868},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[15869],{"metadata":15870,"sys":15873,"fields":15880},{"tags":15871,"concepts":15872},[],[],{"space":15874,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15876,"publishedVersion":364,"revision":63,"contentType":15878,"locale":29},{"sys":15875},{"type":12,"linkType":13,"id":14},{"sys":15877},{"id":21,"type":12,"linkType":22},{"sys":15879},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15881,"metaTitle":374,"metaDescription":375,"mainTitle":15882,"subtitle":393,"heroImage":15897,"ctaButton":416,"ctaLink":417},[373],{"data":15883,"content":15884,"nodeType":75},{},[15885,15891],{"data":15886,"content":15887,"nodeType":386},{},[15888],{"data":15889,"marks":15890,"value":385,"nodeType":83},{},[],{"data":15892,"content":15893,"nodeType":88},{},[15894],{"data":15895,"marks":15896,"value":151,"nodeType":83},{},[],{"metadata":15898,"sys":15901,"fields":15906},{"tags":15899,"concepts":15900},[],[],{"space":15902,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15904,"publishedVersion":63,"revision":45,"locale":29},{"sys":15903},{"type":12,"linkType":13,"id":14},{"sys":15905},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15907},{"url":408,"details":15908,"fileName":414,"contentType":415},{"size":410,"image":15909},{"width":412,"height":413},{"sys":15911,"fields":15914},{"id":15912,"createdAt":15913},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":15915,"slug":15916,"articleIntro":15915,"category":15917},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[15918],{"metadata":15919,"sys":15922,"fields":15929},{"tags":15920,"concepts":15921},[],[],{"space":15923,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15925,"publishedVersion":364,"revision":63,"contentType":15927,"locale":29},{"sys":15924},{"type":12,"linkType":13,"id":14},{"sys":15926},{"id":21,"type":12,"linkType":22},{"sys":15928},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15930,"metaTitle":374,"metaDescription":375,"mainTitle":15931,"subtitle":393,"heroImage":15946,"ctaButton":416,"ctaLink":417},[373],{"data":15932,"content":15933,"nodeType":75},{},[15934,15940],{"data":15935,"content":15936,"nodeType":386},{},[15937],{"data":15938,"marks":15939,"value":385,"nodeType":83},{},[],{"data":15941,"content":15942,"nodeType":88},{},[15943],{"data":15944,"marks":15945,"value":151,"nodeType":83},{},[],{"metadata":15947,"sys":15950,"fields":15955},{"tags":15948,"concepts":15949},[],[],{"space":15951,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":15953,"publishedVersion":63,"revision":45,"locale":29},{"sys":15952},{"type":12,"linkType":13,"id":14},{"sys":15954},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":15956},{"url":408,"details":15957,"fileName":414,"contentType":415},{"size":410,"image":15958},{"width":412,"height":413},{"sys":15960,"fields":15963},{"id":15961,"createdAt":15962},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":15964,"slug":15965,"articleIntro":15964,"category":15966},"4558 - Intérêts courus","compte-4558-interets-courus",[15967],{"metadata":15968,"sys":15971,"fields":15978},{"tags":15969,"concepts":15970},[],[],{"space":15972,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15974,"publishedVersion":364,"revision":63,"contentType":15976,"locale":29},{"sys":15973},{"type":12,"linkType":13,"id":14},{"sys":15975},{"id":21,"type":12,"linkType":22},{"sys":15977},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15979,"metaTitle":374,"metaDescription":375,"mainTitle":15980,"subtitle":393,"heroImage":15995,"ctaButton":416,"ctaLink":417},[373],{"data":15981,"content":15982,"nodeType":75},{},[15983,15989],{"data":15984,"content":15985,"nodeType":386},{},[15986],{"data":15987,"marks":15988,"value":385,"nodeType":83},{},[],{"data":15990,"content":15991,"nodeType":88},{},[15992],{"data":15993,"marks":15994,"value":151,"nodeType":83},{},[],{"metadata":15996,"sys":15999,"fields":16004},{"tags":15997,"concepts":15998},[],[],{"space":16000,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16002,"publishedVersion":63,"revision":45,"locale":29},{"sys":16001},{"type":12,"linkType":13,"id":14},{"sys":16003},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16005},{"url":408,"details":16006,"fileName":414,"contentType":415},{"size":410,"image":16007},{"width":412,"height":413},{"sys":16009,"fields":16012},{"id":16010,"createdAt":16011},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":16013,"slug":16014,"articleIntro":16013,"category":16015},"6021 - Matières consommables","compte-6021-matieres-consommables",[16016],{"metadata":16017,"sys":16020,"fields":16027},{"tags":16018,"concepts":16019},[],[],{"space":16021,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16023,"publishedVersion":364,"revision":63,"contentType":16025,"locale":29},{"sys":16022},{"type":12,"linkType":13,"id":14},{"sys":16024},{"id":21,"type":12,"linkType":22},{"sys":16026},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16028,"metaTitle":374,"metaDescription":375,"mainTitle":16029,"subtitle":393,"heroImage":16044,"ctaButton":416,"ctaLink":417},[373],{"data":16030,"content":16031,"nodeType":75},{},[16032,16038],{"data":16033,"content":16034,"nodeType":386},{},[16035],{"data":16036,"marks":16037,"value":385,"nodeType":83},{},[],{"data":16039,"content":16040,"nodeType":88},{},[16041],{"data":16042,"marks":16043,"value":151,"nodeType":83},{},[],{"metadata":16045,"sys":16048,"fields":16053},{"tags":16046,"concepts":16047},[],[],{"space":16049,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16051,"publishedVersion":63,"revision":45,"locale":29},{"sys":16050},{"type":12,"linkType":13,"id":14},{"sys":16052},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16054},{"url":408,"details":16055,"fileName":414,"contentType":415},{"size":410,"image":16056},{"width":412,"height":413},{"sys":16058,"fields":16061},{"id":16059,"createdAt":16060},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":16062,"slug":16063,"articleIntro":16062,"category":16064},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[16065],{"metadata":16066,"sys":16069,"fields":16076},{"tags":16067,"concepts":16068},[],[],{"space":16070,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16072,"publishedVersion":364,"revision":63,"contentType":16074,"locale":29},{"sys":16071},{"type":12,"linkType":13,"id":14},{"sys":16073},{"id":21,"type":12,"linkType":22},{"sys":16075},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16077,"metaTitle":374,"metaDescription":375,"mainTitle":16078,"subtitle":393,"heroImage":16093,"ctaButton":416,"ctaLink":417},[373],{"data":16079,"content":16080,"nodeType":75},{},[16081,16087],{"data":16082,"content":16083,"nodeType":386},{},[16084],{"data":16085,"marks":16086,"value":385,"nodeType":83},{},[],{"data":16088,"content":16089,"nodeType":88},{},[16090],{"data":16091,"marks":16092,"value":151,"nodeType":83},{},[],{"metadata":16094,"sys":16097,"fields":16102},{"tags":16095,"concepts":16096},[],[],{"space":16098,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16100,"publishedVersion":63,"revision":45,"locale":29},{"sys":16099},{"type":12,"linkType":13,"id":14},{"sys":16101},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16103},{"url":408,"details":16104,"fileName":414,"contentType":415},{"size":410,"image":16105},{"width":412,"height":413},{"sys":16107,"fields":16110},{"id":16108,"createdAt":16109},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":16111,"slug":16112,"articleIntro":16111,"category":16113},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[16114],{"metadata":16115,"sys":16118,"fields":16125},{"tags":16116,"concepts":16117},[],[],{"space":16119,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16121,"publishedVersion":364,"revision":63,"contentType":16123,"locale":29},{"sys":16120},{"type":12,"linkType":13,"id":14},{"sys":16122},{"id":21,"type":12,"linkType":22},{"sys":16124},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16126,"metaTitle":374,"metaDescription":375,"mainTitle":16127,"subtitle":393,"heroImage":16142,"ctaButton":416,"ctaLink":417},[373],{"data":16128,"content":16129,"nodeType":75},{},[16130,16136],{"data":16131,"content":16132,"nodeType":386},{},[16133],{"data":16134,"marks":16135,"value":385,"nodeType":83},{},[],{"data":16137,"content":16138,"nodeType":88},{},[16139],{"data":16140,"marks":16141,"value":151,"nodeType":83},{},[],{"metadata":16143,"sys":16146,"fields":16151},{"tags":16144,"concepts":16145},[],[],{"space":16147,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16149,"publishedVersion":63,"revision":45,"locale":29},{"sys":16148},{"type":12,"linkType":13,"id":14},{"sys":16150},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16152},{"url":408,"details":16153,"fileName":414,"contentType":415},{"size":410,"image":16154},{"width":412,"height":413},{"sys":16156,"fields":16159},{"id":16157,"createdAt":16158},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":16160,"slug":16161,"articleIntro":16160,"category":16162},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[16163],{"metadata":16164,"sys":16167,"fields":16174},{"tags":16165,"concepts":16166},[],[],{"space":16168,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16170,"publishedVersion":364,"revision":63,"contentType":16172,"locale":29},{"sys":16169},{"type":12,"linkType":13,"id":14},{"sys":16171},{"id":21,"type":12,"linkType":22},{"sys":16173},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16175,"metaTitle":374,"metaDescription":375,"mainTitle":16176,"subtitle":393,"heroImage":16191,"ctaButton":416,"ctaLink":417},[373],{"data":16177,"content":16178,"nodeType":75},{},[16179,16185],{"data":16180,"content":16181,"nodeType":386},{},[16182],{"data":16183,"marks":16184,"value":385,"nodeType":83},{},[],{"data":16186,"content":16187,"nodeType":88},{},[16188],{"data":16189,"marks":16190,"value":151,"nodeType":83},{},[],{"metadata":16192,"sys":16195,"fields":16200},{"tags":16193,"concepts":16194},[],[],{"space":16196,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16198,"publishedVersion":63,"revision":45,"locale":29},{"sys":16197},{"type":12,"linkType":13,"id":14},{"sys":16199},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16201},{"url":408,"details":16202,"fileName":414,"contentType":415},{"size":410,"image":16203},{"width":412,"height":413},{"sys":16205,"fields":16208},{"id":16206,"createdAt":16207},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":16209,"slug":16210,"articleIntro":16209,"category":16211},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[16212],{"metadata":16213,"sys":16216,"fields":16223},{"tags":16214,"concepts":16215},[],[],{"space":16217,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16219,"publishedVersion":364,"revision":63,"contentType":16221,"locale":29},{"sys":16218},{"type":12,"linkType":13,"id":14},{"sys":16220},{"id":21,"type":12,"linkType":22},{"sys":16222},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16224,"metaTitle":374,"metaDescription":375,"mainTitle":16225,"subtitle":393,"heroImage":16240,"ctaButton":416,"ctaLink":417},[373],{"data":16226,"content":16227,"nodeType":75},{},[16228,16234],{"data":16229,"content":16230,"nodeType":386},{},[16231],{"data":16232,"marks":16233,"value":385,"nodeType":83},{},[],{"data":16235,"content":16236,"nodeType":88},{},[16237],{"data":16238,"marks":16239,"value":151,"nodeType":83},{},[],{"metadata":16241,"sys":16244,"fields":16249},{"tags":16242,"concepts":16243},[],[],{"space":16245,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16247,"publishedVersion":63,"revision":45,"locale":29},{"sys":16246},{"type":12,"linkType":13,"id":14},{"sys":16248},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16250},{"url":408,"details":16251,"fileName":414,"contentType":415},{"size":410,"image":16252},{"width":412,"height":413},{"sys":16254,"fields":16257},{"id":16255,"createdAt":16256},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":16258,"slug":16259,"articleIntro":16258,"category":16260},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[16261],{"metadata":16262,"sys":16265,"fields":16272},{"tags":16263,"concepts":16264},[],[],{"space":16266,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16268,"publishedVersion":364,"revision":63,"contentType":16270,"locale":29},{"sys":16267},{"type":12,"linkType":13,"id":14},{"sys":16269},{"id":21,"type":12,"linkType":22},{"sys":16271},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16273,"metaTitle":374,"metaDescription":375,"mainTitle":16274,"subtitle":393,"heroImage":16289,"ctaButton":416,"ctaLink":417},[373],{"data":16275,"content":16276,"nodeType":75},{},[16277,16283],{"data":16278,"content":16279,"nodeType":386},{},[16280],{"data":16281,"marks":16282,"value":385,"nodeType":83},{},[],{"data":16284,"content":16285,"nodeType":88},{},[16286],{"data":16287,"marks":16288,"value":151,"nodeType":83},{},[],{"metadata":16290,"sys":16293,"fields":16298},{"tags":16291,"concepts":16292},[],[],{"space":16294,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16296,"publishedVersion":63,"revision":45,"locale":29},{"sys":16295},{"type":12,"linkType":13,"id":14},{"sys":16297},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16299},{"url":408,"details":16300,"fileName":414,"contentType":415},{"size":410,"image":16301},{"width":412,"height":413},{"sys":16303,"fields":16306},{"id":16304,"createdAt":16305},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":16307,"slug":16308,"articleIntro":-1,"category":16309},"Compte 628 - Divers","compte-628-divers",[16310],{"metadata":16311,"sys":16314,"fields":16321},{"tags":16312,"concepts":16313},[],[],{"space":16315,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16317,"publishedVersion":364,"revision":63,"contentType":16319,"locale":29},{"sys":16316},{"type":12,"linkType":13,"id":14},{"sys":16318},{"id":21,"type":12,"linkType":22},{"sys":16320},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16322,"metaTitle":374,"metaDescription":375,"mainTitle":16323,"subtitle":393,"heroImage":16338,"ctaButton":416,"ctaLink":417},[373],{"data":16324,"content":16325,"nodeType":75},{},[16326,16332],{"data":16327,"content":16328,"nodeType":386},{},[16329],{"data":16330,"marks":16331,"value":385,"nodeType":83},{},[],{"data":16333,"content":16334,"nodeType":88},{},[16335],{"data":16336,"marks":16337,"value":151,"nodeType":83},{},[],{"metadata":16339,"sys":16342,"fields":16347},{"tags":16340,"concepts":16341},[],[],{"space":16343,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16345,"publishedVersion":63,"revision":45,"locale":29},{"sys":16344},{"type":12,"linkType":13,"id":14},{"sys":16346},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16348},{"url":408,"details":16349,"fileName":414,"contentType":415},{"size":410,"image":16350},{"width":412,"height":413},{"sys":16352,"fields":16355},{"id":16353,"createdAt":16354},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":16356,"slug":16357,"articleIntro":16356,"category":16358},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[16359],{"metadata":16360,"sys":16363,"fields":16370},{"tags":16361,"concepts":16362},[],[],{"space":16364,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16366,"publishedVersion":364,"revision":63,"contentType":16368,"locale":29},{"sys":16365},{"type":12,"linkType":13,"id":14},{"sys":16367},{"id":21,"type":12,"linkType":22},{"sys":16369},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16371,"metaTitle":374,"metaDescription":375,"mainTitle":16372,"subtitle":393,"heroImage":16387,"ctaButton":416,"ctaLink":417},[373],{"data":16373,"content":16374,"nodeType":75},{},[16375,16381],{"data":16376,"content":16377,"nodeType":386},{},[16378],{"data":16379,"marks":16380,"value":385,"nodeType":83},{},[],{"data":16382,"content":16383,"nodeType":88},{},[16384],{"data":16385,"marks":16386,"value":151,"nodeType":83},{},[],{"metadata":16388,"sys":16391,"fields":16396},{"tags":16389,"concepts":16390},[],[],{"space":16392,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16394,"publishedVersion":63,"revision":45,"locale":29},{"sys":16393},{"type":12,"linkType":13,"id":14},{"sys":16395},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16397},{"url":408,"details":16398,"fileName":414,"contentType":415},{"size":410,"image":16399},{"width":412,"height":413},{"sys":16401,"fields":16404},{"id":16402,"createdAt":16403},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":16405,"slug":16406,"articleIntro":16405,"category":16407},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[16408],{"metadata":16409,"sys":16412,"fields":16419},{"tags":16410,"concepts":16411},[],[],{"space":16413,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16415,"publishedVersion":364,"revision":63,"contentType":16417,"locale":29},{"sys":16414},{"type":12,"linkType":13,"id":14},{"sys":16416},{"id":21,"type":12,"linkType":22},{"sys":16418},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16420,"metaTitle":374,"metaDescription":375,"mainTitle":16421,"subtitle":393,"heroImage":16436,"ctaButton":416,"ctaLink":417},[373],{"data":16422,"content":16423,"nodeType":75},{},[16424,16430],{"data":16425,"content":16426,"nodeType":386},{},[16427],{"data":16428,"marks":16429,"value":385,"nodeType":83},{},[],{"data":16431,"content":16432,"nodeType":88},{},[16433],{"data":16434,"marks":16435,"value":151,"nodeType":83},{},[],{"metadata":16437,"sys":16440,"fields":16445},{"tags":16438,"concepts":16439},[],[],{"space":16441,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16443,"publishedVersion":63,"revision":45,"locale":29},{"sys":16442},{"type":12,"linkType":13,"id":14},{"sys":16444},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16446},{"url":408,"details":16447,"fileName":414,"contentType":415},{"size":410,"image":16448},{"width":412,"height":413},{"sys":16450,"fields":16453},{"id":16451,"createdAt":16452},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":16454,"slug":16455,"articleIntro":16454,"category":16456},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[16457],{"metadata":16458,"sys":16461,"fields":16468},{"tags":16459,"concepts":16460},[],[],{"space":16462,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16464,"publishedVersion":364,"revision":63,"contentType":16466,"locale":29},{"sys":16463},{"type":12,"linkType":13,"id":14},{"sys":16465},{"id":21,"type":12,"linkType":22},{"sys":16467},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16469,"metaTitle":374,"metaDescription":375,"mainTitle":16470,"subtitle":393,"heroImage":16485,"ctaButton":416,"ctaLink":417},[373],{"data":16471,"content":16472,"nodeType":75},{},[16473,16479],{"data":16474,"content":16475,"nodeType":386},{},[16476],{"data":16477,"marks":16478,"value":385,"nodeType":83},{},[],{"data":16480,"content":16481,"nodeType":88},{},[16482],{"data":16483,"marks":16484,"value":151,"nodeType":83},{},[],{"metadata":16486,"sys":16489,"fields":16494},{"tags":16487,"concepts":16488},[],[],{"space":16490,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16492,"publishedVersion":63,"revision":45,"locale":29},{"sys":16491},{"type":12,"linkType":13,"id":14},{"sys":16493},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16495},{"url":408,"details":16496,"fileName":414,"contentType":415},{"size":410,"image":16497},{"width":412,"height":413},{"sys":16499,"fields":16502},{"id":16500,"createdAt":16501},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":16503,"slug":16504,"articleIntro":16503,"category":16505},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[16506],{"metadata":16507,"sys":16510,"fields":16517},{"tags":16508,"concepts":16509},[],[],{"space":16511,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16513,"publishedVersion":364,"revision":63,"contentType":16515,"locale":29},{"sys":16512},{"type":12,"linkType":13,"id":14},{"sys":16514},{"id":21,"type":12,"linkType":22},{"sys":16516},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16518,"metaTitle":374,"metaDescription":375,"mainTitle":16519,"subtitle":393,"heroImage":16534,"ctaButton":416,"ctaLink":417},[373],{"data":16520,"content":16521,"nodeType":75},{},[16522,16528],{"data":16523,"content":16524,"nodeType":386},{},[16525],{"data":16526,"marks":16527,"value":385,"nodeType":83},{},[],{"data":16529,"content":16530,"nodeType":88},{},[16531],{"data":16532,"marks":16533,"value":151,"nodeType":83},{},[],{"metadata":16535,"sys":16538,"fields":16543},{"tags":16536,"concepts":16537},[],[],{"space":16539,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16541,"publishedVersion":63,"revision":45,"locale":29},{"sys":16540},{"type":12,"linkType":13,"id":14},{"sys":16542},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16544},{"url":408,"details":16545,"fileName":414,"contentType":415},{"size":410,"image":16546},{"width":412,"height":413},{"sys":16548,"fields":16551},{"id":16549,"createdAt":16550},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":16552,"slug":16553,"articleIntro":16552,"category":16554},"6248 - Divers","compte-6248-divers",[16555],{"metadata":16556,"sys":16559,"fields":16566},{"tags":16557,"concepts":16558},[],[],{"space":16560,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16562,"publishedVersion":364,"revision":63,"contentType":16564,"locale":29},{"sys":16561},{"type":12,"linkType":13,"id":14},{"sys":16563},{"id":21,"type":12,"linkType":22},{"sys":16565},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16567,"metaTitle":374,"metaDescription":375,"mainTitle":16568,"subtitle":393,"heroImage":16583,"ctaButton":416,"ctaLink":417},[373],{"data":16569,"content":16570,"nodeType":75},{},[16571,16577],{"data":16572,"content":16573,"nodeType":386},{},[16574],{"data":16575,"marks":16576,"value":385,"nodeType":83},{},[],{"data":16578,"content":16579,"nodeType":88},{},[16580],{"data":16581,"marks":16582,"value":151,"nodeType":83},{},[],{"metadata":16584,"sys":16587,"fields":16592},{"tags":16585,"concepts":16586},[],[],{"space":16588,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16590,"publishedVersion":63,"revision":45,"locale":29},{"sys":16589},{"type":12,"linkType":13,"id":14},{"sys":16591},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16593},{"url":408,"details":16594,"fileName":414,"contentType":415},{"size":410,"image":16595},{"width":412,"height":413},{"sys":16597,"fields":16600},{"id":16598,"createdAt":16599},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":16601,"slug":16602,"articleIntro":16601,"category":16603},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[16604],{"metadata":16605,"sys":16608,"fields":16615},{"tags":16606,"concepts":16607},[],[],{"space":16609,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16611,"publishedVersion":364,"revision":63,"contentType":16613,"locale":29},{"sys":16610},{"type":12,"linkType":13,"id":14},{"sys":16612},{"id":21,"type":12,"linkType":22},{"sys":16614},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16616,"metaTitle":374,"metaDescription":375,"mainTitle":16617,"subtitle":393,"heroImage":16632,"ctaButton":416,"ctaLink":417},[373],{"data":16618,"content":16619,"nodeType":75},{},[16620,16626],{"data":16621,"content":16622,"nodeType":386},{},[16623],{"data":16624,"marks":16625,"value":385,"nodeType":83},{},[],{"data":16627,"content":16628,"nodeType":88},{},[16629],{"data":16630,"marks":16631,"value":151,"nodeType":83},{},[],{"metadata":16633,"sys":16636,"fields":16641},{"tags":16634,"concepts":16635},[],[],{"space":16637,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16639,"publishedVersion":63,"revision":45,"locale":29},{"sys":16638},{"type":12,"linkType":13,"id":14},{"sys":16640},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16642},{"url":408,"details":16643,"fileName":414,"contentType":415},{"size":410,"image":16644},{"width":412,"height":413},{"sys":16646,"fields":16649},{"id":16647,"createdAt":16648},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":16650,"slug":16651,"articleIntro":-1,"category":16652},"Compte 6257 - Réceptions","compte-6257-receptions",[16653],{"metadata":16654,"sys":16657,"fields":16664},{"tags":16655,"concepts":16656},[],[],{"space":16658,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16660,"publishedVersion":364,"revision":63,"contentType":16662,"locale":29},{"sys":16659},{"type":12,"linkType":13,"id":14},{"sys":16661},{"id":21,"type":12,"linkType":22},{"sys":16663},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16665,"metaTitle":374,"metaDescription":375,"mainTitle":16666,"subtitle":393,"heroImage":16681,"ctaButton":416,"ctaLink":417},[373],{"data":16667,"content":16668,"nodeType":75},{},[16669,16675],{"data":16670,"content":16671,"nodeType":386},{},[16672],{"data":16673,"marks":16674,"value":385,"nodeType":83},{},[],{"data":16676,"content":16677,"nodeType":88},{},[16678],{"data":16679,"marks":16680,"value":151,"nodeType":83},{},[],{"metadata":16682,"sys":16685,"fields":16690},{"tags":16683,"concepts":16684},[],[],{"space":16686,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16688,"publishedVersion":63,"revision":45,"locale":29},{"sys":16687},{"type":12,"linkType":13,"id":14},{"sys":16689},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16691},{"url":408,"details":16692,"fileName":414,"contentType":415},{"size":410,"image":16693},{"width":412,"height":413},{"sys":16695,"fields":16698},{"id":16696,"createdAt":16697},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":16699,"slug":16700,"articleIntro":-1,"category":16701},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[16702],{"metadata":16703,"sys":16706,"fields":16713},{"tags":16704,"concepts":16705},[],[],{"space":16707,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16709,"publishedVersion":364,"revision":63,"contentType":16711,"locale":29},{"sys":16708},{"type":12,"linkType":13,"id":14},{"sys":16710},{"id":21,"type":12,"linkType":22},{"sys":16712},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16714,"metaTitle":374,"metaDescription":375,"mainTitle":16715,"subtitle":393,"heroImage":16730,"ctaButton":416,"ctaLink":417},[373],{"data":16716,"content":16717,"nodeType":75},{},[16718,16724],{"data":16719,"content":16720,"nodeType":386},{},[16721],{"data":16722,"marks":16723,"value":385,"nodeType":83},{},[],{"data":16725,"content":16726,"nodeType":88},{},[16727],{"data":16728,"marks":16729,"value":151,"nodeType":83},{},[],{"metadata":16731,"sys":16734,"fields":16739},{"tags":16732,"concepts":16733},[],[],{"space":16735,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16737,"publishedVersion":63,"revision":45,"locale":29},{"sys":16736},{"type":12,"linkType":13,"id":14},{"sys":16738},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16740},{"url":408,"details":16741,"fileName":414,"contentType":415},{"size":410,"image":16742},{"width":412,"height":413},{"sys":16744,"fields":16746},{"id":16745,"createdAt":4737},"6d75pXRLLY65vQhQ8x00pr",{"title":16747,"slug":16748,"articleIntro":16747,"category":16749},"355 - Produits finis","compte-355-produits-finis",[16750],{"metadata":16751,"sys":16754,"fields":16761},{"tags":16752,"concepts":16753},[],[],{"space":16755,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16757,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16762,"metaTitle":374,"metaDescription":375,"mainTitle":16763,"subtitle":393,"heroImage":16778,"ctaButton":416,"ctaLink":417},[373],{"data":16764,"content":16765,"nodeType":75},{},[16766,16772],{"data":16767,"content":16768,"nodeType":386},{},[16769],{"data":16770,"marks":16771,"value":385,"nodeType":83},{},[],{"data":16773,"content":16774,"nodeType":88},{},[16775],{"data":16776,"marks":16777,"value":151,"nodeType":83},{},[],{"metadata":16779,"sys":16782,"fields":16787},{"tags":16780,"concepts":16781},[],[],{"space":16783,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16785,"publishedVersion":63,"revision":45,"locale":29},{"sys":16784},{"type":12,"linkType":13,"id":14},{"sys":16786},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16788},{"url":408,"details":16789,"fileName":414,"contentType":415},{"size":410,"image":16790},{"width":412,"height":413},{"sys":16792,"fields":16795},{"id":16793,"createdAt":16794},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":16796,"slug":16797,"articleIntro":16796,"category":16798},"206 - Droit au bail","compte-206-droit-au-bail",[16799],{"metadata":16800,"sys":16803,"fields":16810},{"tags":16801,"concepts":16802},[],[],{"space":16804,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16806,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16811,"metaTitle":374,"metaDescription":375,"mainTitle":16812,"subtitle":393,"heroImage":16827,"ctaButton":416,"ctaLink":417},[373],{"data":16813,"content":16814,"nodeType":75},{},[16815,16821],{"data":16816,"content":16817,"nodeType":386},{},[16818],{"data":16819,"marks":16820,"value":385,"nodeType":83},{},[],{"data":16822,"content":16823,"nodeType":88},{},[16824],{"data":16825,"marks":16826,"value":151,"nodeType":83},{},[],{"metadata":16828,"sys":16831,"fields":16836},{"tags":16829,"concepts":16830},[],[],{"space":16832,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16834,"publishedVersion":63,"revision":45,"locale":29},{"sys":16833},{"type":12,"linkType":13,"id":14},{"sys":16835},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16837},{"url":408,"details":16838,"fileName":414,"contentType":415},{"size":410,"image":16839},{"width":412,"height":413},{"sys":16841,"fields":16844},{"id":16842,"createdAt":16843},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":16845,"slug":16846,"articleIntro":16845,"category":16847},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[16848],{"metadata":16849,"sys":16852,"fields":16859},{"tags":16850,"concepts":16851},[],[],{"space":16853,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16855,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16860,"metaTitle":374,"metaDescription":375,"mainTitle":16861,"subtitle":393,"heroImage":16876,"ctaButton":416,"ctaLink":417},[373],{"data":16862,"content":16863,"nodeType":75},{},[16864,16870],{"data":16865,"content":16866,"nodeType":386},{},[16867],{"data":16868,"marks":16869,"value":385,"nodeType":83},{},[],{"data":16871,"content":16872,"nodeType":88},{},[16873],{"data":16874,"marks":16875,"value":151,"nodeType":83},{},[],{"metadata":16877,"sys":16880,"fields":16885},{"tags":16878,"concepts":16879},[],[],{"space":16881,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16883,"publishedVersion":63,"revision":45,"locale":29},{"sys":16882},{"type":12,"linkType":13,"id":14},{"sys":16884},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16886},{"url":408,"details":16887,"fileName":414,"contentType":415},{"size":410,"image":16888},{"width":412,"height":413},{"sys":16890,"fields":16893},{"id":16891,"createdAt":16892},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":16894,"slug":16895,"articleIntro":16894,"category":16896},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[16897],{"metadata":16898,"sys":16901,"fields":16908},{"tags":16899,"concepts":16900},[],[],{"space":16902,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16904,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16909,"metaTitle":374,"metaDescription":375,"mainTitle":16910,"subtitle":393,"heroImage":16925,"ctaButton":416,"ctaLink":417},[373],{"data":16911,"content":16912,"nodeType":75},{},[16913,16919],{"data":16914,"content":16915,"nodeType":386},{},[16916],{"data":16917,"marks":16918,"value":385,"nodeType":83},{},[],{"data":16920,"content":16921,"nodeType":88},{},[16922],{"data":16923,"marks":16924,"value":151,"nodeType":83},{},[],{"metadata":16926,"sys":16929,"fields":16934},{"tags":16927,"concepts":16928},[],[],{"space":16930,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16932,"publishedVersion":63,"revision":45,"locale":29},{"sys":16931},{"type":12,"linkType":13,"id":14},{"sys":16933},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16935},{"url":408,"details":16936,"fileName":414,"contentType":415},{"size":410,"image":16937},{"width":412,"height":413},{"sys":16939,"fields":16942},{"id":16940,"createdAt":16941},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":16943,"slug":16944,"articleIntro":16943,"category":16945},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[16946],{"metadata":16947,"sys":16950,"fields":16957},{"tags":16948,"concepts":16949},[],[],{"space":16951,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16953,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16958,"metaTitle":374,"metaDescription":375,"mainTitle":16959,"subtitle":393,"heroImage":16974,"ctaButton":416,"ctaLink":417},[373],{"data":16960,"content":16961,"nodeType":75},{},[16962,16968],{"data":16963,"content":16964,"nodeType":386},{},[16965],{"data":16966,"marks":16967,"value":385,"nodeType":83},{},[],{"data":16969,"content":16970,"nodeType":88},{},[16971],{"data":16972,"marks":16973,"value":151,"nodeType":83},{},[],{"metadata":16975,"sys":16978,"fields":16983},{"tags":16976,"concepts":16977},[],[],{"space":16979,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":16981,"publishedVersion":63,"revision":45,"locale":29},{"sys":16980},{"type":12,"linkType":13,"id":14},{"sys":16982},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":16984},{"url":408,"details":16985,"fileName":414,"contentType":415},{"size":410,"image":16986},{"width":412,"height":413},{"sys":16988,"fields":16991},{"id":16989,"createdAt":16990},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":16992,"slug":16993,"articleIntro":16994,"category":16995},"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.",[16996],{"metadata":16997,"sys":17000,"fields":17007},{"tags":16998,"concepts":16999},[],[],{"space":17001,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17003,"publishedVersion":364,"revision":63,"contentType":17005,"locale":29},{"sys":17002},{"type":12,"linkType":13,"id":14},{"sys":17004},{"id":21,"type":12,"linkType":22},{"sys":17006},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17008,"metaTitle":374,"metaDescription":375,"mainTitle":17009,"subtitle":393,"heroImage":17024,"ctaButton":416,"ctaLink":417},[373],{"data":17010,"content":17011,"nodeType":75},{},[17012,17018],{"data":17013,"content":17014,"nodeType":386},{},[17015],{"data":17016,"marks":17017,"value":385,"nodeType":83},{},[],{"data":17019,"content":17020,"nodeType":88},{},[17021],{"data":17022,"marks":17023,"value":151,"nodeType":83},{},[],{"metadata":17025,"sys":17028,"fields":17033},{"tags":17026,"concepts":17027},[],[],{"space":17029,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17031,"publishedVersion":63,"revision":45,"locale":29},{"sys":17030},{"type":12,"linkType":13,"id":14},{"sys":17032},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17034},{"url":408,"details":17035,"fileName":414,"contentType":415},{"size":410,"image":17036},{"width":412,"height":413},{"sys":17038,"fields":17041},{"id":17039,"createdAt":17040},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":17042,"slug":17043,"articleIntro":17042,"category":17044},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[17045],{"metadata":17046,"sys":17049,"fields":17056},{"tags":17047,"concepts":17048},[],[],{"space":17050,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17052,"publishedVersion":364,"revision":63,"contentType":17054,"locale":29},{"sys":17051},{"type":12,"linkType":13,"id":14},{"sys":17053},{"id":21,"type":12,"linkType":22},{"sys":17055},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17057,"metaTitle":374,"metaDescription":375,"mainTitle":17058,"subtitle":393,"heroImage":17073,"ctaButton":416,"ctaLink":417},[373],{"data":17059,"content":17060,"nodeType":75},{},[17061,17067],{"data":17062,"content":17063,"nodeType":386},{},[17064],{"data":17065,"marks":17066,"value":385,"nodeType":83},{},[],{"data":17068,"content":17069,"nodeType":88},{},[17070],{"data":17071,"marks":17072,"value":151,"nodeType":83},{},[],{"metadata":17074,"sys":17077,"fields":17082},{"tags":17075,"concepts":17076},[],[],{"space":17078,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17080,"publishedVersion":63,"revision":45,"locale":29},{"sys":17079},{"type":12,"linkType":13,"id":14},{"sys":17081},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17083},{"url":408,"details":17084,"fileName":414,"contentType":415},{"size":410,"image":17085},{"width":412,"height":413},{"sys":17087,"fields":17090},{"id":17088,"createdAt":17089},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":17091,"slug":17092,"articleIntro":-1,"category":17093},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[17094],{"metadata":17095,"sys":17098,"fields":17105},{"tags":17096,"concepts":17097},[],[],{"space":17099,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17101,"publishedVersion":364,"revision":63,"contentType":17103,"locale":29},{"sys":17100},{"type":12,"linkType":13,"id":14},{"sys":17102},{"id":21,"type":12,"linkType":22},{"sys":17104},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17106,"metaTitle":374,"metaDescription":375,"mainTitle":17107,"subtitle":393,"heroImage":17122,"ctaButton":416,"ctaLink":417},[373],{"data":17108,"content":17109,"nodeType":75},{},[17110,17116],{"data":17111,"content":17112,"nodeType":386},{},[17113],{"data":17114,"marks":17115,"value":385,"nodeType":83},{},[],{"data":17117,"content":17118,"nodeType":88},{},[17119],{"data":17120,"marks":17121,"value":151,"nodeType":83},{},[],{"metadata":17123,"sys":17126,"fields":17131},{"tags":17124,"concepts":17125},[],[],{"space":17127,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17129,"publishedVersion":63,"revision":45,"locale":29},{"sys":17128},{"type":12,"linkType":13,"id":14},{"sys":17130},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17132},{"url":408,"details":17133,"fileName":414,"contentType":415},{"size":410,"image":17134},{"width":412,"height":413},{"sys":17136,"fields":17139},{"id":17137,"createdAt":17138},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":17140,"slug":17141,"articleIntro":17140,"category":17142},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[17143],{"metadata":17144,"sys":17147,"fields":17154},{"tags":17145,"concepts":17146},[],[],{"space":17148,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17150,"publishedVersion":364,"revision":63,"contentType":17152,"locale":29},{"sys":17149},{"type":12,"linkType":13,"id":14},{"sys":17151},{"id":21,"type":12,"linkType":22},{"sys":17153},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17155,"metaTitle":374,"metaDescription":375,"mainTitle":17156,"subtitle":393,"heroImage":17171,"ctaButton":416,"ctaLink":417},[373],{"data":17157,"content":17158,"nodeType":75},{},[17159,17165],{"data":17160,"content":17161,"nodeType":386},{},[17162],{"data":17163,"marks":17164,"value":385,"nodeType":83},{},[],{"data":17166,"content":17167,"nodeType":88},{},[17168],{"data":17169,"marks":17170,"value":151,"nodeType":83},{},[],{"metadata":17172,"sys":17175,"fields":17180},{"tags":17173,"concepts":17174},[],[],{"space":17176,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17178,"publishedVersion":63,"revision":45,"locale":29},{"sys":17177},{"type":12,"linkType":13,"id":14},{"sys":17179},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17181},{"url":408,"details":17182,"fileName":414,"contentType":415},{"size":410,"image":17183},{"width":412,"height":413},{"sys":17185,"fields":17188},{"id":17186,"createdAt":17187},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":17189,"slug":17190,"articleIntro":-1,"category":17191},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[17192],{"metadata":17193,"sys":17196,"fields":17203},{"tags":17194,"concepts":17195},[],[],{"space":17197,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17199,"publishedVersion":364,"revision":63,"contentType":17201,"locale":29},{"sys":17198},{"type":12,"linkType":13,"id":14},{"sys":17200},{"id":21,"type":12,"linkType":22},{"sys":17202},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17204,"metaTitle":374,"metaDescription":375,"mainTitle":17205,"subtitle":393,"heroImage":17220,"ctaButton":416,"ctaLink":417},[373],{"data":17206,"content":17207,"nodeType":75},{},[17208,17214],{"data":17209,"content":17210,"nodeType":386},{},[17211],{"data":17212,"marks":17213,"value":385,"nodeType":83},{},[],{"data":17215,"content":17216,"nodeType":88},{},[17217],{"data":17218,"marks":17219,"value":151,"nodeType":83},{},[],{"metadata":17221,"sys":17224,"fields":17229},{"tags":17222,"concepts":17223},[],[],{"space":17225,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17227,"publishedVersion":63,"revision":45,"locale":29},{"sys":17226},{"type":12,"linkType":13,"id":14},{"sys":17228},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17230},{"url":408,"details":17231,"fileName":414,"contentType":415},{"size":410,"image":17232},{"width":412,"height":413},{"sys":17234,"fields":17237},{"id":17235,"createdAt":17236},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":17238,"slug":17239,"articleIntro":-1,"category":17240},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[17241],{"metadata":17242,"sys":17245,"fields":17252},{"tags":17243,"concepts":17244},[],[],{"space":17246,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17248,"publishedVersion":364,"revision":63,"contentType":17250,"locale":29},{"sys":17247},{"type":12,"linkType":13,"id":14},{"sys":17249},{"id":21,"type":12,"linkType":22},{"sys":17251},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17253,"metaTitle":374,"metaDescription":375,"mainTitle":17254,"subtitle":393,"heroImage":17269,"ctaButton":416,"ctaLink":417},[373],{"data":17255,"content":17256,"nodeType":75},{},[17257,17263],{"data":17258,"content":17259,"nodeType":386},{},[17260],{"data":17261,"marks":17262,"value":385,"nodeType":83},{},[],{"data":17264,"content":17265,"nodeType":88},{},[17266],{"data":17267,"marks":17268,"value":151,"nodeType":83},{},[],{"metadata":17270,"sys":17273,"fields":17278},{"tags":17271,"concepts":17272},[],[],{"space":17274,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17276,"publishedVersion":63,"revision":45,"locale":29},{"sys":17275},{"type":12,"linkType":13,"id":14},{"sys":17277},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17279},{"url":408,"details":17280,"fileName":414,"contentType":415},{"size":410,"image":17281},{"width":412,"height":413},{"sys":17283,"fields":17286},{"id":17284,"createdAt":17285},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":17287,"slug":17288,"articleIntro":-1,"category":17289},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[17290],{"metadata":17291,"sys":17294,"fields":17301},{"tags":17292,"concepts":17293},[],[],{"space":17295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17297,"publishedVersion":364,"revision":63,"contentType":17299,"locale":29},{"sys":17296},{"type":12,"linkType":13,"id":14},{"sys":17298},{"id":21,"type":12,"linkType":22},{"sys":17300},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17302,"metaTitle":374,"metaDescription":375,"mainTitle":17303,"subtitle":393,"heroImage":17318,"ctaButton":416,"ctaLink":417},[373],{"data":17304,"content":17305,"nodeType":75},{},[17306,17312],{"data":17307,"content":17308,"nodeType":386},{},[17309],{"data":17310,"marks":17311,"value":385,"nodeType":83},{},[],{"data":17313,"content":17314,"nodeType":88},{},[17315],{"data":17316,"marks":17317,"value":151,"nodeType":83},{},[],{"metadata":17319,"sys":17322,"fields":17327},{"tags":17320,"concepts":17321},[],[],{"space":17323,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17325,"publishedVersion":63,"revision":45,"locale":29},{"sys":17324},{"type":12,"linkType":13,"id":14},{"sys":17326},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17328},{"url":408,"details":17329,"fileName":414,"contentType":415},{"size":410,"image":17330},{"width":412,"height":413},{"sys":17332,"fields":17335},{"id":17333,"createdAt":17334},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":17336,"slug":17337,"articleIntro":17336,"category":17338},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[17339],{"metadata":17340,"sys":17343,"fields":17350},{"tags":17341,"concepts":17342},[],[],{"space":17344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17346,"publishedVersion":364,"revision":63,"contentType":17348,"locale":29},{"sys":17345},{"type":12,"linkType":13,"id":14},{"sys":17347},{"id":21,"type":12,"linkType":22},{"sys":17349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17351,"metaTitle":374,"metaDescription":375,"mainTitle":17352,"subtitle":393,"heroImage":17367,"ctaButton":416,"ctaLink":417},[373],{"data":17353,"content":17354,"nodeType":75},{},[17355,17361],{"data":17356,"content":17357,"nodeType":386},{},[17358],{"data":17359,"marks":17360,"value":385,"nodeType":83},{},[],{"data":17362,"content":17363,"nodeType":88},{},[17364],{"data":17365,"marks":17366,"value":151,"nodeType":83},{},[],{"metadata":17368,"sys":17371,"fields":17376},{"tags":17369,"concepts":17370},[],[],{"space":17372,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17374,"publishedVersion":63,"revision":45,"locale":29},{"sys":17373},{"type":12,"linkType":13,"id":14},{"sys":17375},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17377},{"url":408,"details":17378,"fileName":414,"contentType":415},{"size":410,"image":17379},{"width":412,"height":413},{"sys":17381,"fields":17384},{"id":17382,"createdAt":17383},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":17385,"slug":17386,"articleIntro":17385,"category":17387},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[17388],{"metadata":17389,"sys":17392,"fields":17399},{"tags":17390,"concepts":17391},[],[],{"space":17393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17395,"publishedVersion":364,"revision":63,"contentType":17397,"locale":29},{"sys":17394},{"type":12,"linkType":13,"id":14},{"sys":17396},{"id":21,"type":12,"linkType":22},{"sys":17398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17400,"metaTitle":374,"metaDescription":375,"mainTitle":17401,"subtitle":393,"heroImage":17416,"ctaButton":416,"ctaLink":417},[373],{"data":17402,"content":17403,"nodeType":75},{},[17404,17410],{"data":17405,"content":17406,"nodeType":386},{},[17407],{"data":17408,"marks":17409,"value":385,"nodeType":83},{},[],{"data":17411,"content":17412,"nodeType":88},{},[17413],{"data":17414,"marks":17415,"value":151,"nodeType":83},{},[],{"metadata":17417,"sys":17420,"fields":17425},{"tags":17418,"concepts":17419},[],[],{"space":17421,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17423,"publishedVersion":63,"revision":45,"locale":29},{"sys":17422},{"type":12,"linkType":13,"id":14},{"sys":17424},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17426},{"url":408,"details":17427,"fileName":414,"contentType":415},{"size":410,"image":17428},{"width":412,"height":413},{"sys":17430,"fields":17433},{"id":17431,"createdAt":17432},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":17434,"slug":17435,"articleIntro":-1,"category":17436},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[17437],{"metadata":17438,"sys":17441,"fields":17448},{"tags":17439,"concepts":17440},[],[],{"space":17442,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17444,"publishedVersion":364,"revision":63,"contentType":17446,"locale":29},{"sys":17443},{"type":12,"linkType":13,"id":14},{"sys":17445},{"id":21,"type":12,"linkType":22},{"sys":17447},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17449,"metaTitle":374,"metaDescription":375,"mainTitle":17450,"subtitle":393,"heroImage":17465,"ctaButton":416,"ctaLink":417},[373],{"data":17451,"content":17452,"nodeType":75},{},[17453,17459],{"data":17454,"content":17455,"nodeType":386},{},[17456],{"data":17457,"marks":17458,"value":385,"nodeType":83},{},[],{"data":17460,"content":17461,"nodeType":88},{},[17462],{"data":17463,"marks":17464,"value":151,"nodeType":83},{},[],{"metadata":17466,"sys":17469,"fields":17474},{"tags":17467,"concepts":17468},[],[],{"space":17470,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17472,"publishedVersion":63,"revision":45,"locale":29},{"sys":17471},{"type":12,"linkType":13,"id":14},{"sys":17473},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17475},{"url":408,"details":17476,"fileName":414,"contentType":415},{"size":410,"image":17477},{"width":412,"height":413},{"sys":17479,"fields":17482},{"id":17480,"createdAt":17481},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":17483,"slug":17484,"articleIntro":17483,"category":17485},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[17486],{"metadata":17487,"sys":17490,"fields":17497},{"tags":17488,"concepts":17489},[],[],{"space":17491,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17493,"publishedVersion":364,"revision":63,"contentType":17495,"locale":29},{"sys":17492},{"type":12,"linkType":13,"id":14},{"sys":17494},{"id":21,"type":12,"linkType":22},{"sys":17496},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17498,"metaTitle":374,"metaDescription":375,"mainTitle":17499,"subtitle":393,"heroImage":17514,"ctaButton":416,"ctaLink":417},[373],{"data":17500,"content":17501,"nodeType":75},{},[17502,17508],{"data":17503,"content":17504,"nodeType":386},{},[17505],{"data":17506,"marks":17507,"value":385,"nodeType":83},{},[],{"data":17509,"content":17510,"nodeType":88},{},[17511],{"data":17512,"marks":17513,"value":151,"nodeType":83},{},[],{"metadata":17515,"sys":17518,"fields":17523},{"tags":17516,"concepts":17517},[],[],{"space":17519,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17521,"publishedVersion":63,"revision":45,"locale":29},{"sys":17520},{"type":12,"linkType":13,"id":14},{"sys":17522},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17524},{"url":408,"details":17525,"fileName":414,"contentType":415},{"size":410,"image":17526},{"width":412,"height":413},{"sys":17528,"fields":17531},{"id":17529,"createdAt":17530},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":17532,"slug":17533,"articleIntro":17532,"category":17534},"Classe 15 - Provisions","classe-15-provisions",[17535],{"metadata":17536,"sys":17539,"fields":17546},{"tags":17537,"concepts":17538},[],[],{"space":17540,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17542,"publishedVersion":364,"revision":63,"contentType":17544,"locale":29},{"sys":17541},{"type":12,"linkType":13,"id":14},{"sys":17543},{"id":21,"type":12,"linkType":22},{"sys":17545},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17547,"metaTitle":374,"metaDescription":375,"mainTitle":17548,"subtitle":393,"heroImage":17563,"ctaButton":416,"ctaLink":417},[373],{"data":17549,"content":17550,"nodeType":75},{},[17551,17557],{"data":17552,"content":17553,"nodeType":386},{},[17554],{"data":17555,"marks":17556,"value":385,"nodeType":83},{},[],{"data":17558,"content":17559,"nodeType":88},{},[17560],{"data":17561,"marks":17562,"value":151,"nodeType":83},{},[],{"metadata":17564,"sys":17567,"fields":17572},{"tags":17565,"concepts":17566},[],[],{"space":17568,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17570,"publishedVersion":63,"revision":45,"locale":29},{"sys":17569},{"type":12,"linkType":13,"id":14},{"sys":17571},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17573},{"url":408,"details":17574,"fileName":414,"contentType":415},{"size":410,"image":17575},{"width":412,"height":413},{"sys":17577,"fields":17580},{"id":17578,"createdAt":17579},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":17581,"slug":17582,"articleIntro":-1,"category":17583},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[17584],{"metadata":17585,"sys":17588,"fields":17595},{"tags":17586,"concepts":17587},[],[],{"space":17589,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17591,"publishedVersion":364,"revision":63,"contentType":17593,"locale":29},{"sys":17590},{"type":12,"linkType":13,"id":14},{"sys":17592},{"id":21,"type":12,"linkType":22},{"sys":17594},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17596,"metaTitle":374,"metaDescription":375,"mainTitle":17597,"subtitle":393,"heroImage":17612,"ctaButton":416,"ctaLink":417},[373],{"data":17598,"content":17599,"nodeType":75},{},[17600,17606],{"data":17601,"content":17602,"nodeType":386},{},[17603],{"data":17604,"marks":17605,"value":385,"nodeType":83},{},[],{"data":17607,"content":17608,"nodeType":88},{},[17609],{"data":17610,"marks":17611,"value":151,"nodeType":83},{},[],{"metadata":17613,"sys":17616,"fields":17621},{"tags":17614,"concepts":17615},[],[],{"space":17617,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17619,"publishedVersion":63,"revision":45,"locale":29},{"sys":17618},{"type":12,"linkType":13,"id":14},{"sys":17620},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17622},{"url":408,"details":17623,"fileName":414,"contentType":415},{"size":410,"image":17624},{"width":412,"height":413},{"sys":17626,"fields":17629},{"id":17627,"createdAt":17628},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":17630,"slug":17631,"articleIntro":17630,"category":17632},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[17633],{"metadata":17634,"sys":17637,"fields":17644},{"tags":17635,"concepts":17636},[],[],{"space":17638,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17640,"publishedVersion":364,"revision":63,"contentType":17642,"locale":29},{"sys":17639},{"type":12,"linkType":13,"id":14},{"sys":17641},{"id":21,"type":12,"linkType":22},{"sys":17643},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17645,"metaTitle":374,"metaDescription":375,"mainTitle":17646,"subtitle":393,"heroImage":17661,"ctaButton":416,"ctaLink":417},[373],{"data":17647,"content":17648,"nodeType":75},{},[17649,17655],{"data":17650,"content":17651,"nodeType":386},{},[17652],{"data":17653,"marks":17654,"value":385,"nodeType":83},{},[],{"data":17656,"content":17657,"nodeType":88},{},[17658],{"data":17659,"marks":17660,"value":151,"nodeType":83},{},[],{"metadata":17662,"sys":17665,"fields":17670},{"tags":17663,"concepts":17664},[],[],{"space":17666,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17668,"publishedVersion":63,"revision":45,"locale":29},{"sys":17667},{"type":12,"linkType":13,"id":14},{"sys":17669},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17671},{"url":408,"details":17672,"fileName":414,"contentType":415},{"size":410,"image":17673},{"width":412,"height":413},{"sys":17675,"fields":17677},{"id":17676,"createdAt":13562},"55iVQXY18hY6u2UZk6N5JX",{"title":17678,"slug":17679,"articleIntro":-1,"category":17680},"Compte 704 - Travaux","compte-704---travaux",[17681],{"metadata":17682,"sys":17685,"fields":17692},{"tags":17683,"concepts":17684},[],[],{"space":17686,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17688,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17693,"metaTitle":374,"metaDescription":375,"mainTitle":17694,"subtitle":393,"heroImage":17709,"ctaButton":416,"ctaLink":417},[373],{"data":17695,"content":17696,"nodeType":75},{},[17697,17703],{"data":17698,"content":17699,"nodeType":386},{},[17700],{"data":17701,"marks":17702,"value":385,"nodeType":83},{},[],{"data":17704,"content":17705,"nodeType":88},{},[17706],{"data":17707,"marks":17708,"value":151,"nodeType":83},{},[],{"metadata":17710,"sys":17713,"fields":17718},{"tags":17711,"concepts":17712},[],[],{"space":17714,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17716,"publishedVersion":63,"revision":45,"locale":29},{"sys":17715},{"type":12,"linkType":13,"id":14},{"sys":17717},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17719},{"url":408,"details":17720,"fileName":414,"contentType":415},{"size":410,"image":17721},{"width":412,"height":413},{"sys":17723,"fields":17726},{"id":17724,"createdAt":17725},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":17727,"slug":17728,"articleIntro":17727,"category":17729},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[17730],{"metadata":17731,"sys":17734,"fields":17741},{"tags":17732,"concepts":17733},[],[],{"space":17735,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17737,"publishedVersion":364,"revision":63,"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":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17742,"metaTitle":374,"metaDescription":375,"mainTitle":17743,"subtitle":393,"heroImage":17758,"ctaButton":416,"ctaLink":417},[373],{"data":17744,"content":17745,"nodeType":75},{},[17746,17752],{"data":17747,"content":17748,"nodeType":386},{},[17749],{"data":17750,"marks":17751,"value":385,"nodeType":83},{},[],{"data":17753,"content":17754,"nodeType":88},{},[17755],{"data":17756,"marks":17757,"value":151,"nodeType":83},{},[],{"metadata":17759,"sys":17762,"fields":17767},{"tags":17760,"concepts":17761},[],[],{"space":17763,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17765,"publishedVersion":63,"revision":45,"locale":29},{"sys":17764},{"type":12,"linkType":13,"id":14},{"sys":17766},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17768},{"url":408,"details":17769,"fileName":414,"contentType":415},{"size":410,"image":17770},{"width":412,"height":413},{"sys":17772,"fields":17775},{"id":17773,"createdAt":17774},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":17776,"slug":17777,"articleIntro":17776,"category":17778},"331 - Produits en cours","compte-331-produits-en-cours",[17779],{"metadata":17780,"sys":17783,"fields":17790},{"tags":17781,"concepts":17782},[],[],{"space":17784,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17786,"publishedVersion":364,"revision":63,"contentType":17788,"locale":29},{"sys":17785},{"type":12,"linkType":13,"id":14},{"sys":17787},{"id":21,"type":12,"linkType":22},{"sys":17789},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17791,"metaTitle":374,"metaDescription":375,"mainTitle":17792,"subtitle":393,"heroImage":17807,"ctaButton":416,"ctaLink":417},[373],{"data":17793,"content":17794,"nodeType":75},{},[17795,17801],{"data":17796,"content":17797,"nodeType":386},{},[17798],{"data":17799,"marks":17800,"value":385,"nodeType":83},{},[],{"data":17802,"content":17803,"nodeType":88},{},[17804],{"data":17805,"marks":17806,"value":151,"nodeType":83},{},[],{"metadata":17808,"sys":17811,"fields":17816},{"tags":17809,"concepts":17810},[],[],{"space":17812,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17814,"publishedVersion":63,"revision":45,"locale":29},{"sys":17813},{"type":12,"linkType":13,"id":14},{"sys":17815},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17817},{"url":408,"details":17818,"fileName":414,"contentType":415},{"size":410,"image":17819},{"width":412,"height":413},{"sys":17821,"fields":17824},{"id":17822,"createdAt":17823},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":17825,"slug":17826,"articleIntro":17827,"category":17828},"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",[17829],{"metadata":17830,"sys":17833,"fields":17840},{"tags":17831,"concepts":17832},[],[],{"space":17834,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17836,"publishedVersion":364,"revision":63,"contentType":17838,"locale":29},{"sys":17835},{"type":12,"linkType":13,"id":14},{"sys":17837},{"id":21,"type":12,"linkType":22},{"sys":17839},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17841,"metaTitle":374,"metaDescription":375,"mainTitle":17842,"subtitle":393,"heroImage":17857,"ctaButton":416,"ctaLink":417},[373],{"data":17843,"content":17844,"nodeType":75},{},[17845,17851],{"data":17846,"content":17847,"nodeType":386},{},[17848],{"data":17849,"marks":17850,"value":385,"nodeType":83},{},[],{"data":17852,"content":17853,"nodeType":88},{},[17854],{"data":17855,"marks":17856,"value":151,"nodeType":83},{},[],{"metadata":17858,"sys":17861,"fields":17866},{"tags":17859,"concepts":17860},[],[],{"space":17862,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17864,"publishedVersion":63,"revision":45,"locale":29},{"sys":17863},{"type":12,"linkType":13,"id":14},{"sys":17865},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17867},{"url":408,"details":17868,"fileName":414,"contentType":415},{"size":410,"image":17869},{"width":412,"height":413},{"sys":17871,"fields":17874},{"id":17872,"createdAt":17873},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":17875,"slug":17876,"articleIntro":17875,"category":17877},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[17878],{"metadata":17879,"sys":17882,"fields":17889},{"tags":17880,"concepts":17881},[],[],{"space":17883,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17885,"publishedVersion":364,"revision":63,"contentType":17887,"locale":29},{"sys":17884},{"type":12,"linkType":13,"id":14},{"sys":17886},{"id":21,"type":12,"linkType":22},{"sys":17888},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17890,"metaTitle":374,"metaDescription":375,"mainTitle":17891,"subtitle":393,"heroImage":17906,"ctaButton":416,"ctaLink":417},[373],{"data":17892,"content":17893,"nodeType":75},{},[17894,17900],{"data":17895,"content":17896,"nodeType":386},{},[17897],{"data":17898,"marks":17899,"value":385,"nodeType":83},{},[],{"data":17901,"content":17902,"nodeType":88},{},[17903],{"data":17904,"marks":17905,"value":151,"nodeType":83},{},[],{"metadata":17907,"sys":17910,"fields":17915},{"tags":17908,"concepts":17909},[],[],{"space":17911,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17913,"publishedVersion":63,"revision":45,"locale":29},{"sys":17912},{"type":12,"linkType":13,"id":14},{"sys":17914},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17916},{"url":408,"details":17917,"fileName":414,"contentType":415},{"size":410,"image":17918},{"width":412,"height":413},{"sys":17920,"fields":17923},{"id":17921,"createdAt":17922},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":17924,"slug":17925,"articleIntro":17924,"category":17926},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[17927],{"metadata":17928,"sys":17931,"fields":17938},{"tags":17929,"concepts":17930},[],[],{"space":17932,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17934,"publishedVersion":364,"revision":63,"contentType":17936,"locale":29},{"sys":17933},{"type":12,"linkType":13,"id":14},{"sys":17935},{"id":21,"type":12,"linkType":22},{"sys":17937},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17939,"metaTitle":374,"metaDescription":375,"mainTitle":17940,"subtitle":393,"heroImage":17955,"ctaButton":416,"ctaLink":417},[373],{"data":17941,"content":17942,"nodeType":75},{},[17943,17949],{"data":17944,"content":17945,"nodeType":386},{},[17946],{"data":17947,"marks":17948,"value":385,"nodeType":83},{},[],{"data":17950,"content":17951,"nodeType":88},{},[17952],{"data":17953,"marks":17954,"value":151,"nodeType":83},{},[],{"metadata":17956,"sys":17959,"fields":17964},{"tags":17957,"concepts":17958},[],[],{"space":17960,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":17962,"publishedVersion":63,"revision":45,"locale":29},{"sys":17961},{"type":12,"linkType":13,"id":14},{"sys":17963},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":17965},{"url":408,"details":17966,"fileName":414,"contentType":415},{"size":410,"image":17967},{"width":412,"height":413},{"sys":17969,"fields":17972},{"id":17970,"createdAt":17971},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":17973,"slug":17974,"articleIntro":17973,"category":17975},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[17976],{"metadata":17977,"sys":17980,"fields":17987},{"tags":17978,"concepts":17979},[],[],{"space":17981,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17983,"publishedVersion":364,"revision":63,"contentType":17985,"locale":29},{"sys":17982},{"type":12,"linkType":13,"id":14},{"sys":17984},{"id":21,"type":12,"linkType":22},{"sys":17986},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17988,"metaTitle":374,"metaDescription":375,"mainTitle":17989,"subtitle":393,"heroImage":18004,"ctaButton":416,"ctaLink":417},[373],{"data":17990,"content":17991,"nodeType":75},{},[17992,17998],{"data":17993,"content":17994,"nodeType":386},{},[17995],{"data":17996,"marks":17997,"value":385,"nodeType":83},{},[],{"data":17999,"content":18000,"nodeType":88},{},[18001],{"data":18002,"marks":18003,"value":151,"nodeType":83},{},[],{"metadata":18005,"sys":18008,"fields":18013},{"tags":18006,"concepts":18007},[],[],{"space":18009,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18011,"publishedVersion":63,"revision":45,"locale":29},{"sys":18010},{"type":12,"linkType":13,"id":14},{"sys":18012},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18014},{"url":408,"details":18015,"fileName":414,"contentType":415},{"size":410,"image":18016},{"width":412,"height":413},{"sys":18018,"fields":18021},{"id":18019,"createdAt":18020},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":18022,"slug":18023,"articleIntro":18022,"category":18024},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[18025],{"metadata":18026,"sys":18029,"fields":18036},{"tags":18027,"concepts":18028},[],[],{"space":18030,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18032,"publishedVersion":364,"revision":63,"contentType":18034,"locale":29},{"sys":18031},{"type":12,"linkType":13,"id":14},{"sys":18033},{"id":21,"type":12,"linkType":22},{"sys":18035},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18037,"metaTitle":374,"metaDescription":375,"mainTitle":18038,"subtitle":393,"heroImage":18053,"ctaButton":416,"ctaLink":417},[373],{"data":18039,"content":18040,"nodeType":75},{},[18041,18047],{"data":18042,"content":18043,"nodeType":386},{},[18044],{"data":18045,"marks":18046,"value":385,"nodeType":83},{},[],{"data":18048,"content":18049,"nodeType":88},{},[18050],{"data":18051,"marks":18052,"value":151,"nodeType":83},{},[],{"metadata":18054,"sys":18057,"fields":18062},{"tags":18055,"concepts":18056},[],[],{"space":18058,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18060,"publishedVersion":63,"revision":45,"locale":29},{"sys":18059},{"type":12,"linkType":13,"id":14},{"sys":18061},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18063},{"url":408,"details":18064,"fileName":414,"contentType":415},{"size":410,"image":18065},{"width":412,"height":413},{"sys":18067,"fields":18070},{"id":18068,"createdAt":18069},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":18071,"slug":18072,"articleIntro":-1,"category":18073},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[18074],{"metadata":18075,"sys":18078,"fields":18085},{"tags":18076,"concepts":18077},[],[],{"space":18079,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18081,"publishedVersion":364,"revision":63,"contentType":18083,"locale":29},{"sys":18080},{"type":12,"linkType":13,"id":14},{"sys":18082},{"id":21,"type":12,"linkType":22},{"sys":18084},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18086,"metaTitle":374,"metaDescription":375,"mainTitle":18087,"subtitle":393,"heroImage":18102,"ctaButton":416,"ctaLink":417},[373],{"data":18088,"content":18089,"nodeType":75},{},[18090,18096],{"data":18091,"content":18092,"nodeType":386},{},[18093],{"data":18094,"marks":18095,"value":385,"nodeType":83},{},[],{"data":18097,"content":18098,"nodeType":88},{},[18099],{"data":18100,"marks":18101,"value":151,"nodeType":83},{},[],{"metadata":18103,"sys":18106,"fields":18111},{"tags":18104,"concepts":18105},[],[],{"space":18107,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18109,"publishedVersion":63,"revision":45,"locale":29},{"sys":18108},{"type":12,"linkType":13,"id":14},{"sys":18110},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18112},{"url":408,"details":18113,"fileName":414,"contentType":415},{"size":410,"image":18114},{"width":412,"height":413},{"sys":18116,"fields":18119},{"id":18117,"createdAt":18118},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":18120,"slug":18121,"articleIntro":18120,"category":18122},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[18123],{"metadata":18124,"sys":18127,"fields":18134},{"tags":18125,"concepts":18126},[],[],{"space":18128,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18130,"publishedVersion":364,"revision":63,"contentType":18132,"locale":29},{"sys":18129},{"type":12,"linkType":13,"id":14},{"sys":18131},{"id":21,"type":12,"linkType":22},{"sys":18133},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18135,"metaTitle":374,"metaDescription":375,"mainTitle":18136,"subtitle":393,"heroImage":18151,"ctaButton":416,"ctaLink":417},[373],{"data":18137,"content":18138,"nodeType":75},{},[18139,18145],{"data":18140,"content":18141,"nodeType":386},{},[18142],{"data":18143,"marks":18144,"value":385,"nodeType":83},{},[],{"data":18146,"content":18147,"nodeType":88},{},[18148],{"data":18149,"marks":18150,"value":151,"nodeType":83},{},[],{"metadata":18152,"sys":18155,"fields":18160},{"tags":18153,"concepts":18154},[],[],{"space":18156,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18158,"publishedVersion":63,"revision":45,"locale":29},{"sys":18157},{"type":12,"linkType":13,"id":14},{"sys":18159},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18161},{"url":408,"details":18162,"fileName":414,"contentType":415},{"size":410,"image":18163},{"width":412,"height":413},{"sys":18165,"fields":18168},{"id":18166,"createdAt":18167},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":18169,"slug":18170,"articleIntro":18169,"category":18171},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[18172],{"metadata":18173,"sys":18176,"fields":18183},{"tags":18174,"concepts":18175},[],[],{"space":18177,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18179,"publishedVersion":364,"revision":63,"contentType":18181,"locale":29},{"sys":18178},{"type":12,"linkType":13,"id":14},{"sys":18180},{"id":21,"type":12,"linkType":22},{"sys":18182},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18184,"metaTitle":374,"metaDescription":375,"mainTitle":18185,"subtitle":393,"heroImage":18200,"ctaButton":416,"ctaLink":417},[373],{"data":18186,"content":18187,"nodeType":75},{},[18188,18194],{"data":18189,"content":18190,"nodeType":386},{},[18191],{"data":18192,"marks":18193,"value":385,"nodeType":83},{},[],{"data":18195,"content":18196,"nodeType":88},{},[18197],{"data":18198,"marks":18199,"value":151,"nodeType":83},{},[],{"metadata":18201,"sys":18204,"fields":18209},{"tags":18202,"concepts":18203},[],[],{"space":18205,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18207,"publishedVersion":63,"revision":45,"locale":29},{"sys":18206},{"type":12,"linkType":13,"id":14},{"sys":18208},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18210},{"url":408,"details":18211,"fileName":414,"contentType":415},{"size":410,"image":18212},{"width":412,"height":413},{"sys":18214,"fields":18217},{"id":18215,"createdAt":18216},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":18218,"slug":18219,"articleIntro":18218,"category":18220},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[18221],{"metadata":18222,"sys":18225,"fields":18232},{"tags":18223,"concepts":18224},[],[],{"space":18226,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18228,"publishedVersion":364,"revision":63,"contentType":18230,"locale":29},{"sys":18227},{"type":12,"linkType":13,"id":14},{"sys":18229},{"id":21,"type":12,"linkType":22},{"sys":18231},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18233,"metaTitle":374,"metaDescription":375,"mainTitle":18234,"subtitle":393,"heroImage":18249,"ctaButton":416,"ctaLink":417},[373],{"data":18235,"content":18236,"nodeType":75},{},[18237,18243],{"data":18238,"content":18239,"nodeType":386},{},[18240],{"data":18241,"marks":18242,"value":385,"nodeType":83},{},[],{"data":18244,"content":18245,"nodeType":88},{},[18246],{"data":18247,"marks":18248,"value":151,"nodeType":83},{},[],{"metadata":18250,"sys":18253,"fields":18258},{"tags":18251,"concepts":18252},[],[],{"space":18254,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18256,"publishedVersion":63,"revision":45,"locale":29},{"sys":18255},{"type":12,"linkType":13,"id":14},{"sys":18257},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18259},{"url":408,"details":18260,"fileName":414,"contentType":415},{"size":410,"image":18261},{"width":412,"height":413},{"sys":18263,"fields":18266},{"id":18264,"createdAt":18265},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":18267,"slug":18268,"articleIntro":18267,"category":18269},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[18270],{"metadata":18271,"sys":18274,"fields":18281},{"tags":18272,"concepts":18273},[],[],{"space":18275,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18277,"publishedVersion":364,"revision":63,"contentType":18279,"locale":29},{"sys":18276},{"type":12,"linkType":13,"id":14},{"sys":18278},{"id":21,"type":12,"linkType":22},{"sys":18280},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18282,"metaTitle":374,"metaDescription":375,"mainTitle":18283,"subtitle":393,"heroImage":18298,"ctaButton":416,"ctaLink":417},[373],{"data":18284,"content":18285,"nodeType":75},{},[18286,18292],{"data":18287,"content":18288,"nodeType":386},{},[18289],{"data":18290,"marks":18291,"value":385,"nodeType":83},{},[],{"data":18293,"content":18294,"nodeType":88},{},[18295],{"data":18296,"marks":18297,"value":151,"nodeType":83},{},[],{"metadata":18299,"sys":18302,"fields":18307},{"tags":18300,"concepts":18301},[],[],{"space":18303,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18305,"publishedVersion":63,"revision":45,"locale":29},{"sys":18304},{"type":12,"linkType":13,"id":14},{"sys":18306},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18308},{"url":408,"details":18309,"fileName":414,"contentType":415},{"size":410,"image":18310},{"width":412,"height":413},{"sys":18312,"fields":18315},{"id":18313,"createdAt":18314},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":18316,"slug":18317,"articleIntro":18316,"category":18318},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[18319],{"metadata":18320,"sys":18323,"fields":18330},{"tags":18321,"concepts":18322},[],[],{"space":18324,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18326,"publishedVersion":364,"revision":63,"contentType":18328,"locale":29},{"sys":18325},{"type":12,"linkType":13,"id":14},{"sys":18327},{"id":21,"type":12,"linkType":22},{"sys":18329},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18331,"metaTitle":374,"metaDescription":375,"mainTitle":18332,"subtitle":393,"heroImage":18347,"ctaButton":416,"ctaLink":417},[373],{"data":18333,"content":18334,"nodeType":75},{},[18335,18341],{"data":18336,"content":18337,"nodeType":386},{},[18338],{"data":18339,"marks":18340,"value":385,"nodeType":83},{},[],{"data":18342,"content":18343,"nodeType":88},{},[18344],{"data":18345,"marks":18346,"value":151,"nodeType":83},{},[],{"metadata":18348,"sys":18351,"fields":18356},{"tags":18349,"concepts":18350},[],[],{"space":18352,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18354,"publishedVersion":63,"revision":45,"locale":29},{"sys":18353},{"type":12,"linkType":13,"id":14},{"sys":18355},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18357},{"url":408,"details":18358,"fileName":414,"contentType":415},{"size":410,"image":18359},{"width":412,"height":413},{"sys":18361,"fields":18364},{"id":18362,"createdAt":18363},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":18365,"slug":18366,"articleIntro":18365,"category":18367},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[18368],{"metadata":18369,"sys":18372,"fields":18379},{"tags":18370,"concepts":18371},[],[],{"space":18373,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18375,"publishedVersion":364,"revision":63,"contentType":18377,"locale":29},{"sys":18374},{"type":12,"linkType":13,"id":14},{"sys":18376},{"id":21,"type":12,"linkType":22},{"sys":18378},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18380,"metaTitle":374,"metaDescription":375,"mainTitle":18381,"subtitle":393,"heroImage":18396,"ctaButton":416,"ctaLink":417},[373],{"data":18382,"content":18383,"nodeType":75},{},[18384,18390],{"data":18385,"content":18386,"nodeType":386},{},[18387],{"data":18388,"marks":18389,"value":385,"nodeType":83},{},[],{"data":18391,"content":18392,"nodeType":88},{},[18393],{"data":18394,"marks":18395,"value":151,"nodeType":83},{},[],{"metadata":18397,"sys":18400,"fields":18405},{"tags":18398,"concepts":18399},[],[],{"space":18401,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18403,"publishedVersion":63,"revision":45,"locale":29},{"sys":18402},{"type":12,"linkType":13,"id":14},{"sys":18404},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18406},{"url":408,"details":18407,"fileName":414,"contentType":415},{"size":410,"image":18408},{"width":412,"height":413},{"sys":18410,"fields":18413},{"id":18411,"createdAt":18412},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":18414,"slug":18415,"articleIntro":18414,"category":18416},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[18417],{"metadata":18418,"sys":18421,"fields":18428},{"tags":18419,"concepts":18420},[],[],{"space":18422,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18424,"publishedVersion":364,"revision":63,"contentType":18426,"locale":29},{"sys":18423},{"type":12,"linkType":13,"id":14},{"sys":18425},{"id":21,"type":12,"linkType":22},{"sys":18427},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18429,"metaTitle":374,"metaDescription":375,"mainTitle":18430,"subtitle":393,"heroImage":18445,"ctaButton":416,"ctaLink":417},[373],{"data":18431,"content":18432,"nodeType":75},{},[18433,18439],{"data":18434,"content":18435,"nodeType":386},{},[18436],{"data":18437,"marks":18438,"value":385,"nodeType":83},{},[],{"data":18440,"content":18441,"nodeType":88},{},[18442],{"data":18443,"marks":18444,"value":151,"nodeType":83},{},[],{"metadata":18446,"sys":18449,"fields":18454},{"tags":18447,"concepts":18448},[],[],{"space":18450,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18452,"publishedVersion":63,"revision":45,"locale":29},{"sys":18451},{"type":12,"linkType":13,"id":14},{"sys":18453},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18455},{"url":408,"details":18456,"fileName":414,"contentType":415},{"size":410,"image":18457},{"width":412,"height":413},{"sys":18459,"fields":18462},{"id":18460,"createdAt":18461},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":18463,"slug":18464,"articleIntro":18463,"category":18465},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[18466],{"metadata":18467,"sys":18470,"fields":18477},{"tags":18468,"concepts":18469},[],[],{"space":18471,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18473,"publishedVersion":364,"revision":63,"contentType":18475,"locale":29},{"sys":18472},{"type":12,"linkType":13,"id":14},{"sys":18474},{"id":21,"type":12,"linkType":22},{"sys":18476},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18478,"metaTitle":374,"metaDescription":375,"mainTitle":18479,"subtitle":393,"heroImage":18494,"ctaButton":416,"ctaLink":417},[373],{"data":18480,"content":18481,"nodeType":75},{},[18482,18488],{"data":18483,"content":18484,"nodeType":386},{},[18485],{"data":18486,"marks":18487,"value":385,"nodeType":83},{},[],{"data":18489,"content":18490,"nodeType":88},{},[18491],{"data":18492,"marks":18493,"value":151,"nodeType":83},{},[],{"metadata":18495,"sys":18498,"fields":18503},{"tags":18496,"concepts":18497},[],[],{"space":18499,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18501,"publishedVersion":63,"revision":45,"locale":29},{"sys":18500},{"type":12,"linkType":13,"id":14},{"sys":18502},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18504},{"url":408,"details":18505,"fileName":414,"contentType":415},{"size":410,"image":18506},{"width":412,"height":413},{"sys":18508,"fields":18511},{"id":18509,"createdAt":18510},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":18512,"slug":18513,"articleIntro":18512,"category":18514},"2185 - Cheptel","compte-2185-cheptel",[18515],{"metadata":18516,"sys":18519,"fields":18526},{"tags":18517,"concepts":18518},[],[],{"space":18520,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18522,"publishedVersion":364,"revision":63,"contentType":18524,"locale":29},{"sys":18521},{"type":12,"linkType":13,"id":14},{"sys":18523},{"id":21,"type":12,"linkType":22},{"sys":18525},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18527,"metaTitle":374,"metaDescription":375,"mainTitle":18528,"subtitle":393,"heroImage":18543,"ctaButton":416,"ctaLink":417},[373],{"data":18529,"content":18530,"nodeType":75},{},[18531,18537],{"data":18532,"content":18533,"nodeType":386},{},[18534],{"data":18535,"marks":18536,"value":385,"nodeType":83},{},[],{"data":18538,"content":18539,"nodeType":88},{},[18540],{"data":18541,"marks":18542,"value":151,"nodeType":83},{},[],{"metadata":18544,"sys":18547,"fields":18552},{"tags":18545,"concepts":18546},[],[],{"space":18548,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18550,"publishedVersion":63,"revision":45,"locale":29},{"sys":18549},{"type":12,"linkType":13,"id":14},{"sys":18551},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18553},{"url":408,"details":18554,"fileName":414,"contentType":415},{"size":410,"image":18555},{"width":412,"height":413},{"sys":18557,"fields":18560},{"id":18558,"createdAt":18559},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":18561,"slug":18562,"articleIntro":18561,"category":18563},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[18564],{"metadata":18565,"sys":18568,"fields":18575},{"tags":18566,"concepts":18567},[],[],{"space":18569,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18571,"publishedVersion":364,"revision":63,"contentType":18573,"locale":29},{"sys":18570},{"type":12,"linkType":13,"id":14},{"sys":18572},{"id":21,"type":12,"linkType":22},{"sys":18574},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18576,"metaTitle":374,"metaDescription":375,"mainTitle":18577,"subtitle":393,"heroImage":18592,"ctaButton":416,"ctaLink":417},[373],{"data":18578,"content":18579,"nodeType":75},{},[18580,18586],{"data":18581,"content":18582,"nodeType":386},{},[18583],{"data":18584,"marks":18585,"value":385,"nodeType":83},{},[],{"data":18587,"content":18588,"nodeType":88},{},[18589],{"data":18590,"marks":18591,"value":151,"nodeType":83},{},[],{"metadata":18593,"sys":18596,"fields":18601},{"tags":18594,"concepts":18595},[],[],{"space":18597,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18599,"publishedVersion":63,"revision":45,"locale":29},{"sys":18598},{"type":12,"linkType":13,"id":14},{"sys":18600},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18602},{"url":408,"details":18603,"fileName":414,"contentType":415},{"size":410,"image":18604},{"width":412,"height":413},{"sys":18606,"fields":18609},{"id":18607,"createdAt":18608},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":18610,"slug":18611,"articleIntro":-1,"category":18612},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[18613],{"metadata":18614,"sys":18617,"fields":18624},{"tags":18615,"concepts":18616},[],[],{"space":18618,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18620,"publishedVersion":364,"revision":63,"contentType":18622,"locale":29},{"sys":18619},{"type":12,"linkType":13,"id":14},{"sys":18621},{"id":21,"type":12,"linkType":22},{"sys":18623},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18625,"metaTitle":374,"metaDescription":375,"mainTitle":18626,"subtitle":393,"heroImage":18641,"ctaButton":416,"ctaLink":417},[373],{"data":18627,"content":18628,"nodeType":75},{},[18629,18635],{"data":18630,"content":18631,"nodeType":386},{},[18632],{"data":18633,"marks":18634,"value":385,"nodeType":83},{},[],{"data":18636,"content":18637,"nodeType":88},{},[18638],{"data":18639,"marks":18640,"value":151,"nodeType":83},{},[],{"metadata":18642,"sys":18645,"fields":18650},{"tags":18643,"concepts":18644},[],[],{"space":18646,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18648,"publishedVersion":63,"revision":45,"locale":29},{"sys":18647},{"type":12,"linkType":13,"id":14},{"sys":18649},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18651},{"url":408,"details":18652,"fileName":414,"contentType":415},{"size":410,"image":18653},{"width":412,"height":413},{"sys":18655,"fields":18658},{"id":18656,"createdAt":18657},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":18659,"slug":18660,"articleIntro":-1,"category":18661},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[18662],{"metadata":18663,"sys":18666,"fields":18673},{"tags":18664,"concepts":18665},[],[],{"space":18667,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18669,"publishedVersion":364,"revision":63,"contentType":18671,"locale":29},{"sys":18668},{"type":12,"linkType":13,"id":14},{"sys":18670},{"id":21,"type":12,"linkType":22},{"sys":18672},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18674,"metaTitle":374,"metaDescription":375,"mainTitle":18675,"subtitle":393,"heroImage":18690,"ctaButton":416,"ctaLink":417},[373],{"data":18676,"content":18677,"nodeType":75},{},[18678,18684],{"data":18679,"content":18680,"nodeType":386},{},[18681],{"data":18682,"marks":18683,"value":385,"nodeType":83},{},[],{"data":18685,"content":18686,"nodeType":88},{},[18687],{"data":18688,"marks":18689,"value":151,"nodeType":83},{},[],{"metadata":18691,"sys":18694,"fields":18699},{"tags":18692,"concepts":18693},[],[],{"space":18695,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18697,"publishedVersion":63,"revision":45,"locale":29},{"sys":18696},{"type":12,"linkType":13,"id":14},{"sys":18698},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18700},{"url":408,"details":18701,"fileName":414,"contentType":415},{"size":410,"image":18702},{"width":412,"height":413},{"sys":18704,"fields":18707},{"id":18705,"createdAt":18706},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":18708,"slug":18709,"articleIntro":18708,"category":18710},"1681 - Autres emprunts","compte-1681-autres-emprunts",[18711],{"metadata":18712,"sys":18715,"fields":18722},{"tags":18713,"concepts":18714},[],[],{"space":18716,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18718,"publishedVersion":364,"revision":63,"contentType":18720,"locale":29},{"sys":18717},{"type":12,"linkType":13,"id":14},{"sys":18719},{"id":21,"type":12,"linkType":22},{"sys":18721},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18723,"metaTitle":374,"metaDescription":375,"mainTitle":18724,"subtitle":393,"heroImage":18739,"ctaButton":416,"ctaLink":417},[373],{"data":18725,"content":18726,"nodeType":75},{},[18727,18733],{"data":18728,"content":18729,"nodeType":386},{},[18730],{"data":18731,"marks":18732,"value":385,"nodeType":83},{},[],{"data":18734,"content":18735,"nodeType":88},{},[18736],{"data":18737,"marks":18738,"value":151,"nodeType":83},{},[],{"metadata":18740,"sys":18743,"fields":18748},{"tags":18741,"concepts":18742},[],[],{"space":18744,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18746,"publishedVersion":63,"revision":45,"locale":29},{"sys":18745},{"type":12,"linkType":13,"id":14},{"sys":18747},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18749},{"url":408,"details":18750,"fileName":414,"contentType":415},{"size":410,"image":18751},{"width":412,"height":413},{"sys":18753,"fields":18756},{"id":18754,"createdAt":18755},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":18757,"slug":18758,"articleIntro":18757,"category":18759},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[18760],{"metadata":18761,"sys":18764,"fields":18771},{"tags":18762,"concepts":18763},[],[],{"space":18765,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18767,"publishedVersion":364,"revision":63,"contentType":18769,"locale":29},{"sys":18766},{"type":12,"linkType":13,"id":14},{"sys":18768},{"id":21,"type":12,"linkType":22},{"sys":18770},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18772,"metaTitle":374,"metaDescription":375,"mainTitle":18773,"subtitle":393,"heroImage":18788,"ctaButton":416,"ctaLink":417},[373],{"data":18774,"content":18775,"nodeType":75},{},[18776,18782],{"data":18777,"content":18778,"nodeType":386},{},[18779],{"data":18780,"marks":18781,"value":385,"nodeType":83},{},[],{"data":18783,"content":18784,"nodeType":88},{},[18785],{"data":18786,"marks":18787,"value":151,"nodeType":83},{},[],{"metadata":18789,"sys":18792,"fields":18797},{"tags":18790,"concepts":18791},[],[],{"space":18793,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18795,"publishedVersion":63,"revision":45,"locale":29},{"sys":18794},{"type":12,"linkType":13,"id":14},{"sys":18796},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18798},{"url":408,"details":18799,"fileName":414,"contentType":415},{"size":410,"image":18800},{"width":412,"height":413},{"sys":18802,"fields":18804},{"id":18803,"createdAt":2040},"2AsCehfNKF5belxwySwOk8",{"title":18805,"slug":18806,"articleIntro":18805,"category":18807},"2611 - Actions","compte-2611-actions",[18808],{"metadata":18809,"sys":18812,"fields":18819},{"tags":18810,"concepts":18811},[],[],{"space":18813,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18815,"publishedVersion":364,"revision":63,"contentType":18817,"locale":29},{"sys":18814},{"type":12,"linkType":13,"id":14},{"sys":18816},{"id":21,"type":12,"linkType":22},{"sys":18818},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18820,"metaTitle":374,"metaDescription":375,"mainTitle":18821,"subtitle":393,"heroImage":18836,"ctaButton":416,"ctaLink":417},[373],{"data":18822,"content":18823,"nodeType":75},{},[18824,18830],{"data":18825,"content":18826,"nodeType":386},{},[18827],{"data":18828,"marks":18829,"value":385,"nodeType":83},{},[],{"data":18831,"content":18832,"nodeType":88},{},[18833],{"data":18834,"marks":18835,"value":151,"nodeType":83},{},[],{"metadata":18837,"sys":18840,"fields":18845},{"tags":18838,"concepts":18839},[],[],{"space":18841,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18843,"publishedVersion":63,"revision":45,"locale":29},{"sys":18842},{"type":12,"linkType":13,"id":14},{"sys":18844},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18846},{"url":408,"details":18847,"fileName":414,"contentType":415},{"size":410,"image":18848},{"width":412,"height":413},{"sys":18850,"fields":18853},{"id":18851,"createdAt":18852},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":18854,"slug":18855,"articleIntro":18856,"category":18857},"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.",[18858],{"metadata":18859,"sys":18862,"fields":18869},{"tags":18860,"concepts":18861},[],[],{"space":18863,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18865,"publishedVersion":364,"revision":63,"contentType":18867,"locale":29},{"sys":18864},{"type":12,"linkType":13,"id":14},{"sys":18866},{"id":21,"type":12,"linkType":22},{"sys":18868},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18870,"metaTitle":374,"metaDescription":375,"mainTitle":18871,"subtitle":393,"heroImage":18886,"ctaButton":416,"ctaLink":417},[373],{"data":18872,"content":18873,"nodeType":75},{},[18874,18880],{"data":18875,"content":18876,"nodeType":386},{},[18877],{"data":18878,"marks":18879,"value":385,"nodeType":83},{},[],{"data":18881,"content":18882,"nodeType":88},{},[18883],{"data":18884,"marks":18885,"value":151,"nodeType":83},{},[],{"metadata":18887,"sys":18890,"fields":18895},{"tags":18888,"concepts":18889},[],[],{"space":18891,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18893,"publishedVersion":63,"revision":45,"locale":29},{"sys":18892},{"type":12,"linkType":13,"id":14},{"sys":18894},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18896},{"url":408,"details":18897,"fileName":414,"contentType":415},{"size":410,"image":18898},{"width":412,"height":413},{"sys":18900,"fields":18903},{"id":18901,"createdAt":18902},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18904,"slug":18905,"articleIntro":18904,"category":18906},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18907],{"metadata":18908,"sys":18911,"fields":18918},{"tags":18909,"concepts":18910},[],[],{"space":18912,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18914,"publishedVersion":364,"revision":63,"contentType":18916,"locale":29},{"sys":18913},{"type":12,"linkType":13,"id":14},{"sys":18915},{"id":21,"type":12,"linkType":22},{"sys":18917},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18919,"metaTitle":374,"metaDescription":375,"mainTitle":18920,"subtitle":393,"heroImage":18935,"ctaButton":416,"ctaLink":417},[373],{"data":18921,"content":18922,"nodeType":75},{},[18923,18929],{"data":18924,"content":18925,"nodeType":386},{},[18926],{"data":18927,"marks":18928,"value":385,"nodeType":83},{},[],{"data":18930,"content":18931,"nodeType":88},{},[18932],{"data":18933,"marks":18934,"value":151,"nodeType":83},{},[],{"metadata":18936,"sys":18939,"fields":18944},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18942,"publishedVersion":63,"revision":45,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18945},{"url":408,"details":18946,"fileName":414,"contentType":415},{"size":410,"image":18947},{"width":412,"height":413},{"sys":18949,"fields":18952},{"id":18950,"createdAt":18951},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":18953,"slug":18954,"articleIntro":18953,"category":18955},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[18956],{"metadata":18957,"sys":18960,"fields":18967},{"tags":18958,"concepts":18959},[],[],{"space":18961,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18963,"publishedVersion":364,"revision":63,"contentType":18965,"locale":29},{"sys":18962},{"type":12,"linkType":13,"id":14},{"sys":18964},{"id":21,"type":12,"linkType":22},{"sys":18966},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18968,"metaTitle":374,"metaDescription":375,"mainTitle":18969,"subtitle":393,"heroImage":18984,"ctaButton":416,"ctaLink":417},[373],{"data":18970,"content":18971,"nodeType":75},{},[18972,18978],{"data":18973,"content":18974,"nodeType":386},{},[18975],{"data":18976,"marks":18977,"value":385,"nodeType":83},{},[],{"data":18979,"content":18980,"nodeType":88},{},[18981],{"data":18982,"marks":18983,"value":151,"nodeType":83},{},[],{"metadata":18985,"sys":18988,"fields":18993},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":18991,"publishedVersion":63,"revision":45,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":18994},{"url":408,"details":18995,"fileName":414,"contentType":415},{"size":410,"image":18996},{"width":412,"height":413},{"sys":18998,"fields":19001},{"id":18999,"createdAt":19000},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":19002,"slug":19003,"articleIntro":19002,"category":19004},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[19005],{"metadata":19006,"sys":19009,"fields":19016},{"tags":19007,"concepts":19008},[],[],{"space":19010,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19012,"publishedVersion":364,"revision":63,"contentType":19014,"locale":29},{"sys":19011},{"type":12,"linkType":13,"id":14},{"sys":19013},{"id":21,"type":12,"linkType":22},{"sys":19015},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19017,"metaTitle":374,"metaDescription":375,"mainTitle":19018,"subtitle":393,"heroImage":19033,"ctaButton":416,"ctaLink":417},[373],{"data":19019,"content":19020,"nodeType":75},{},[19021,19027],{"data":19022,"content":19023,"nodeType":386},{},[19024],{"data":19025,"marks":19026,"value":385,"nodeType":83},{},[],{"data":19028,"content":19029,"nodeType":88},{},[19030],{"data":19031,"marks":19032,"value":151,"nodeType":83},{},[],{"metadata":19034,"sys":19037,"fields":19042},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19040,"publishedVersion":63,"revision":45,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19043},{"url":408,"details":19044,"fileName":414,"contentType":415},{"size":410,"image":19045},{"width":412,"height":413},{"sys":19047,"fields":19050},{"id":19048,"createdAt":19049},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":19051,"slug":19052,"articleIntro":-1,"category":19053},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[19054],{"metadata":19055,"sys":19058,"fields":19065},{"tags":19056,"concepts":19057},[],[],{"space":19059,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19061,"publishedVersion":364,"revision":63,"contentType":19063,"locale":29},{"sys":19060},{"type":12,"linkType":13,"id":14},{"sys":19062},{"id":21,"type":12,"linkType":22},{"sys":19064},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19066,"metaTitle":374,"metaDescription":375,"mainTitle":19067,"subtitle":393,"heroImage":19082,"ctaButton":416,"ctaLink":417},[373],{"data":19068,"content":19069,"nodeType":75},{},[19070,19076],{"data":19071,"content":19072,"nodeType":386},{},[19073],{"data":19074,"marks":19075,"value":385,"nodeType":83},{},[],{"data":19077,"content":19078,"nodeType":88},{},[19079],{"data":19080,"marks":19081,"value":151,"nodeType":83},{},[],{"metadata":19083,"sys":19086,"fields":19091},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19089,"publishedVersion":63,"revision":45,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19092},{"url":408,"details":19093,"fileName":414,"contentType":415},{"size":410,"image":19094},{"width":412,"height":413},{"sys":19096,"fields":19099},{"id":19097,"createdAt":19098},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":19100,"slug":19101,"articleIntro":19100,"category":19102},"668 - Autres charges financières","compte-668-autres-charges-financieres",[19103],{"metadata":19104,"sys":19107,"fields":19114},{"tags":19105,"concepts":19106},[],[],{"space":19108,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19110,"publishedVersion":364,"revision":63,"contentType":19112,"locale":29},{"sys":19109},{"type":12,"linkType":13,"id":14},{"sys":19111},{"id":21,"type":12,"linkType":22},{"sys":19113},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19115,"metaTitle":374,"metaDescription":375,"mainTitle":19116,"subtitle":393,"heroImage":19131,"ctaButton":416,"ctaLink":417},[373],{"data":19117,"content":19118,"nodeType":75},{},[19119,19125],{"data":19120,"content":19121,"nodeType":386},{},[19122],{"data":19123,"marks":19124,"value":385,"nodeType":83},{},[],{"data":19126,"content":19127,"nodeType":88},{},[19128],{"data":19129,"marks":19130,"value":151,"nodeType":83},{},[],{"metadata":19132,"sys":19135,"fields":19140},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19138,"publishedVersion":63,"revision":45,"locale":29},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19141},{"url":408,"details":19142,"fileName":414,"contentType":415},{"size":410,"image":19143},{"width":412,"height":413},{"sys":19145,"fields":19148},{"id":19146,"createdAt":19147},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":19149,"slug":19150,"articleIntro":19149,"category":19151},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[19152],{"metadata":19153,"sys":19156,"fields":19163},{"tags":19154,"concepts":19155},[],[],{"space":19157,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19159,"publishedVersion":364,"revision":63,"contentType":19161,"locale":29},{"sys":19158},{"type":12,"linkType":13,"id":14},{"sys":19160},{"id":21,"type":12,"linkType":22},{"sys":19162},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19164,"metaTitle":374,"metaDescription":375,"mainTitle":19165,"subtitle":393,"heroImage":19180,"ctaButton":416,"ctaLink":417},[373],{"data":19166,"content":19167,"nodeType":75},{},[19168,19174],{"data":19169,"content":19170,"nodeType":386},{},[19171],{"data":19172,"marks":19173,"value":385,"nodeType":83},{},[],{"data":19175,"content":19176,"nodeType":88},{},[19177],{"data":19178,"marks":19179,"value":151,"nodeType":83},{},[],{"metadata":19181,"sys":19184,"fields":19189},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19187,"publishedVersion":63,"revision":45,"locale":29},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19190},{"url":408,"details":19191,"fileName":414,"contentType":415},{"size":410,"image":19192},{"width":412,"height":413},{"sys":19194,"fields":19197},{"id":19195,"createdAt":19196},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19198,"slug":19199,"articleIntro":19198,"category":19200},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19201],{"metadata":19202,"sys":19205,"fields":19212},{"tags":19203,"concepts":19204},[],[],{"space":19206,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19208,"publishedVersion":364,"revision":63,"contentType":19210,"locale":29},{"sys":19207},{"type":12,"linkType":13,"id":14},{"sys":19209},{"id":21,"type":12,"linkType":22},{"sys":19211},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19213,"metaTitle":374,"metaDescription":375,"mainTitle":19214,"subtitle":393,"heroImage":19229,"ctaButton":416,"ctaLink":417},[373],{"data":19215,"content":19216,"nodeType":75},{},[19217,19223],{"data":19218,"content":19219,"nodeType":386},{},[19220],{"data":19221,"marks":19222,"value":385,"nodeType":83},{},[],{"data":19224,"content":19225,"nodeType":88},{},[19226],{"data":19227,"marks":19228,"value":151,"nodeType":83},{},[],{"metadata":19230,"sys":19233,"fields":19238},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19236,"publishedVersion":63,"revision":45,"locale":29},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19239},{"url":408,"details":19240,"fileName":414,"contentType":415},{"size":410,"image":19241},{"width":412,"height":413},{"sys":19243,"fields":19246},{"id":19244,"createdAt":19245},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":19247,"slug":19248,"articleIntro":19247,"category":19249},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[19250],{"metadata":19251,"sys":19254,"fields":19261},{"tags":19252,"concepts":19253},[],[],{"space":19255,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19257,"publishedVersion":364,"revision":63,"contentType":19259,"locale":29},{"sys":19256},{"type":12,"linkType":13,"id":14},{"sys":19258},{"id":21,"type":12,"linkType":22},{"sys":19260},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19262,"metaTitle":374,"metaDescription":375,"mainTitle":19263,"subtitle":393,"heroImage":19278,"ctaButton":416,"ctaLink":417},[373],{"data":19264,"content":19265,"nodeType":75},{},[19266,19272],{"data":19267,"content":19268,"nodeType":386},{},[19269],{"data":19270,"marks":19271,"value":385,"nodeType":83},{},[],{"data":19273,"content":19274,"nodeType":88},{},[19275],{"data":19276,"marks":19277,"value":151,"nodeType":83},{},[],{"metadata":19279,"sys":19282,"fields":19287},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19285,"publishedVersion":63,"revision":45,"locale":29},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19288},{"url":408,"details":19289,"fileName":414,"contentType":415},{"size":410,"image":19290},{"width":412,"height":413},{"sys":19292,"fields":19295},{"id":19293,"createdAt":19294},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":19296,"slug":19297,"articleIntro":-1,"category":19298},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[19299],{"metadata":19300,"sys":19303,"fields":19310},{"tags":19301,"concepts":19302},[],[],{"space":19304,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19306,"publishedVersion":364,"revision":63,"contentType":19308,"locale":29},{"sys":19305},{"type":12,"linkType":13,"id":14},{"sys":19307},{"id":21,"type":12,"linkType":22},{"sys":19309},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19311,"metaTitle":374,"metaDescription":375,"mainTitle":19312,"subtitle":393,"heroImage":19327,"ctaButton":416,"ctaLink":417},[373],{"data":19313,"content":19314,"nodeType":75},{},[19315,19321],{"data":19316,"content":19317,"nodeType":386},{},[19318],{"data":19319,"marks":19320,"value":385,"nodeType":83},{},[],{"data":19322,"content":19323,"nodeType":88},{},[19324],{"data":19325,"marks":19326,"value":151,"nodeType":83},{},[],{"metadata":19328,"sys":19331,"fields":19336},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19334,"publishedVersion":63,"revision":45,"locale":29},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19337},{"url":408,"details":19338,"fileName":414,"contentType":415},{"size":410,"image":19339},{"width":412,"height":413},{"sys":19341,"fields":19344},{"id":19342,"createdAt":19343},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":19345,"slug":19346,"articleIntro":19345,"category":19347},"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",[19348],{"metadata":19349,"sys":19352,"fields":19359},{"tags":19350,"concepts":19351},[],[],{"space":19353,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19355,"publishedVersion":364,"revision":63,"contentType":19357,"locale":29},{"sys":19354},{"type":12,"linkType":13,"id":14},{"sys":19356},{"id":21,"type":12,"linkType":22},{"sys":19358},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19360,"metaTitle":374,"metaDescription":375,"mainTitle":19361,"subtitle":393,"heroImage":19376,"ctaButton":416,"ctaLink":417},[373],{"data":19362,"content":19363,"nodeType":75},{},[19364,19370],{"data":19365,"content":19366,"nodeType":386},{},[19367],{"data":19368,"marks":19369,"value":385,"nodeType":83},{},[],{"data":19371,"content":19372,"nodeType":88},{},[19373],{"data":19374,"marks":19375,"value":151,"nodeType":83},{},[],{"metadata":19377,"sys":19380,"fields":19385},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19383,"publishedVersion":63,"revision":45,"locale":29},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19386},{"url":408,"details":19387,"fileName":414,"contentType":415},{"size":410,"image":19388},{"width":412,"height":413},{"sys":19390,"fields":19393},{"id":19391,"createdAt":19392},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":19394,"slug":19395,"articleIntro":19394,"category":19396},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[19397],{"metadata":19398,"sys":19401,"fields":19408},{"tags":19399,"concepts":19400},[],[],{"space":19402,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19404,"publishedVersion":364,"revision":63,"contentType":19406,"locale":29},{"sys":19403},{"type":12,"linkType":13,"id":14},{"sys":19405},{"id":21,"type":12,"linkType":22},{"sys":19407},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19409,"metaTitle":374,"metaDescription":375,"mainTitle":19410,"subtitle":393,"heroImage":19425,"ctaButton":416,"ctaLink":417},[373],{"data":19411,"content":19412,"nodeType":75},{},[19413,19419],{"data":19414,"content":19415,"nodeType":386},{},[19416],{"data":19417,"marks":19418,"value":385,"nodeType":83},{},[],{"data":19420,"content":19421,"nodeType":88},{},[19422],{"data":19423,"marks":19424,"value":151,"nodeType":83},{},[],{"metadata":19426,"sys":19429,"fields":19434},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19432,"publishedVersion":63,"revision":45,"locale":29},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19435},{"url":408,"details":19436,"fileName":414,"contentType":415},{"size":410,"image":19437},{"width":412,"height":413},{"sys":19439,"fields":19442},{"id":19440,"createdAt":19441},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":19443,"slug":19444,"articleIntro":19443,"category":19445},"2961 - Titres de participation","compte-2961-titres-de-participation",[19446],{"metadata":19447,"sys":19450,"fields":19457},{"tags":19448,"concepts":19449},[],[],{"space":19451,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19453,"publishedVersion":364,"revision":63,"contentType":19455,"locale":29},{"sys":19452},{"type":12,"linkType":13,"id":14},{"sys":19454},{"id":21,"type":12,"linkType":22},{"sys":19456},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19458,"metaTitle":374,"metaDescription":375,"mainTitle":19459,"subtitle":393,"heroImage":19474,"ctaButton":416,"ctaLink":417},[373],{"data":19460,"content":19461,"nodeType":75},{},[19462,19468],{"data":19463,"content":19464,"nodeType":386},{},[19465],{"data":19466,"marks":19467,"value":385,"nodeType":83},{},[],{"data":19469,"content":19470,"nodeType":88},{},[19471],{"data":19472,"marks":19473,"value":151,"nodeType":83},{},[],{"metadata":19475,"sys":19478,"fields":19483},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19481,"publishedVersion":63,"revision":45,"locale":29},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19484},{"url":408,"details":19485,"fileName":414,"contentType":415},{"size":410,"image":19486},{"width":412,"height":413},{"sys":19488,"fields":19491},{"id":19489,"createdAt":19490},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":19492,"slug":19493,"articleIntro":19492,"category":19494},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[19495],{"metadata":19496,"sys":19499,"fields":19506},{"tags":19497,"concepts":19498},[],[],{"space":19500,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19502,"publishedVersion":364,"revision":63,"contentType":19504,"locale":29},{"sys":19501},{"type":12,"linkType":13,"id":14},{"sys":19503},{"id":21,"type":12,"linkType":22},{"sys":19505},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19507,"metaTitle":374,"metaDescription":375,"mainTitle":19508,"subtitle":393,"heroImage":19523,"ctaButton":416,"ctaLink":417},[373],{"data":19509,"content":19510,"nodeType":75},{},[19511,19517],{"data":19512,"content":19513,"nodeType":386},{},[19514],{"data":19515,"marks":19516,"value":385,"nodeType":83},{},[],{"data":19518,"content":19519,"nodeType":88},{},[19520],{"data":19521,"marks":19522,"value":151,"nodeType":83},{},[],{"metadata":19524,"sys":19527,"fields":19532},{"tags":19525,"concepts":19526},[],[],{"space":19528,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19530,"publishedVersion":63,"revision":45,"locale":29},{"sys":19529},{"type":12,"linkType":13,"id":14},{"sys":19531},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19533},{"url":408,"details":19534,"fileName":414,"contentType":415},{"size":410,"image":19535},{"width":412,"height":413},{"sys":19537,"fields":19540},{"id":19538,"createdAt":19539},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":19541,"slug":19542,"articleIntro":19541,"category":19543},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[19544],{"metadata":19545,"sys":19548,"fields":19555},{"tags":19546,"concepts":19547},[],[],{"space":19549,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19551,"publishedVersion":364,"revision":63,"contentType":19553,"locale":29},{"sys":19550},{"type":12,"linkType":13,"id":14},{"sys":19552},{"id":21,"type":12,"linkType":22},{"sys":19554},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19556,"metaTitle":374,"metaDescription":375,"mainTitle":19557,"subtitle":393,"heroImage":19572,"ctaButton":416,"ctaLink":417},[373],{"data":19558,"content":19559,"nodeType":75},{},[19560,19566],{"data":19561,"content":19562,"nodeType":386},{},[19563],{"data":19564,"marks":19565,"value":385,"nodeType":83},{},[],{"data":19567,"content":19568,"nodeType":88},{},[19569],{"data":19570,"marks":19571,"value":151,"nodeType":83},{},[],{"metadata":19573,"sys":19576,"fields":19581},{"tags":19574,"concepts":19575},[],[],{"space":19577,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19579,"publishedVersion":63,"revision":45,"locale":29},{"sys":19578},{"type":12,"linkType":13,"id":14},{"sys":19580},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19582},{"url":408,"details":19583,"fileName":414,"contentType":415},{"size":410,"image":19584},{"width":412,"height":413},{"sys":19586,"fields":19589},{"id":19587,"createdAt":19588},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":19590,"slug":19591,"articleIntro":19590,"category":19592},"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",[19593],{"metadata":19594,"sys":19597,"fields":19604},{"tags":19595,"concepts":19596},[],[],{"space":19598,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19600,"publishedVersion":364,"revision":63,"contentType":19602,"locale":29},{"sys":19599},{"type":12,"linkType":13,"id":14},{"sys":19601},{"id":21,"type":12,"linkType":22},{"sys":19603},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19605,"metaTitle":374,"metaDescription":375,"mainTitle":19606,"subtitle":393,"heroImage":19621,"ctaButton":416,"ctaLink":417},[373],{"data":19607,"content":19608,"nodeType":75},{},[19609,19615],{"data":19610,"content":19611,"nodeType":386},{},[19612],{"data":19613,"marks":19614,"value":385,"nodeType":83},{},[],{"data":19616,"content":19617,"nodeType":88},{},[19618],{"data":19619,"marks":19620,"value":151,"nodeType":83},{},[],{"metadata":19622,"sys":19625,"fields":19630},{"tags":19623,"concepts":19624},[],[],{"space":19626,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19628,"publishedVersion":63,"revision":45,"locale":29},{"sys":19627},{"type":12,"linkType":13,"id":14},{"sys":19629},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19631},{"url":408,"details":19632,"fileName":414,"contentType":415},{"size":410,"image":19633},{"width":412,"height":413},{"sys":19635,"fields":19638},{"id":19636,"createdAt":19637},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":19639,"slug":19640,"articleIntro":19639,"category":19641},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[19642],{"metadata":19643,"sys":19646,"fields":19653},{"tags":19644,"concepts":19645},[],[],{"space":19647,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19649,"publishedVersion":364,"revision":63,"contentType":19651,"locale":29},{"sys":19648},{"type":12,"linkType":13,"id":14},{"sys":19650},{"id":21,"type":12,"linkType":22},{"sys":19652},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19654,"metaTitle":374,"metaDescription":375,"mainTitle":19655,"subtitle":393,"heroImage":19670,"ctaButton":416,"ctaLink":417},[373],{"data":19656,"content":19657,"nodeType":75},{},[19658,19664],{"data":19659,"content":19660,"nodeType":386},{},[19661],{"data":19662,"marks":19663,"value":385,"nodeType":83},{},[],{"data":19665,"content":19666,"nodeType":88},{},[19667],{"data":19668,"marks":19669,"value":151,"nodeType":83},{},[],{"metadata":19671,"sys":19674,"fields":19679},{"tags":19672,"concepts":19673},[],[],{"space":19675,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19677,"publishedVersion":63,"revision":45,"locale":29},{"sys":19676},{"type":12,"linkType":13,"id":14},{"sys":19678},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19680},{"url":408,"details":19681,"fileName":414,"contentType":415},{"size":410,"image":19682},{"width":412,"height":413},{"sys":19684,"fields":19687},{"id":19685,"createdAt":19686},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":19688,"slug":19689,"articleIntro":19688,"category":19690},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[19691],{"metadata":19692,"sys":19695,"fields":19702},{"tags":19693,"concepts":19694},[],[],{"space":19696,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19698,"publishedVersion":364,"revision":63,"contentType":19700,"locale":29},{"sys":19697},{"type":12,"linkType":13,"id":14},{"sys":19699},{"id":21,"type":12,"linkType":22},{"sys":19701},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19703,"metaTitle":374,"metaDescription":375,"mainTitle":19704,"subtitle":393,"heroImage":19719,"ctaButton":416,"ctaLink":417},[373],{"data":19705,"content":19706,"nodeType":75},{},[19707,19713],{"data":19708,"content":19709,"nodeType":386},{},[19710],{"data":19711,"marks":19712,"value":385,"nodeType":83},{},[],{"data":19714,"content":19715,"nodeType":88},{},[19716],{"data":19717,"marks":19718,"value":151,"nodeType":83},{},[],{"metadata":19720,"sys":19723,"fields":19728},{"tags":19721,"concepts":19722},[],[],{"space":19724,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19726,"publishedVersion":63,"revision":45,"locale":29},{"sys":19725},{"type":12,"linkType":13,"id":14},{"sys":19727},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19729},{"url":408,"details":19730,"fileName":414,"contentType":415},{"size":410,"image":19731},{"width":412,"height":413},{"sys":19733,"fields":19736},{"id":19734,"createdAt":19735},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":19737,"slug":19738,"articleIntro":19737,"category":19739},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[19740],{"metadata":19741,"sys":19744,"fields":19751},{"tags":19742,"concepts":19743},[],[],{"space":19745,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19747,"publishedVersion":364,"revision":63,"contentType":19749,"locale":29},{"sys":19746},{"type":12,"linkType":13,"id":14},{"sys":19748},{"id":21,"type":12,"linkType":22},{"sys":19750},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19752,"metaTitle":374,"metaDescription":375,"mainTitle":19753,"subtitle":393,"heroImage":19768,"ctaButton":416,"ctaLink":417},[373],{"data":19754,"content":19755,"nodeType":75},{},[19756,19762],{"data":19757,"content":19758,"nodeType":386},{},[19759],{"data":19760,"marks":19761,"value":385,"nodeType":83},{},[],{"data":19763,"content":19764,"nodeType":88},{},[19765],{"data":19766,"marks":19767,"value":151,"nodeType":83},{},[],{"metadata":19769,"sys":19772,"fields":19777},{"tags":19770,"concepts":19771},[],[],{"space":19773,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19775,"publishedVersion":63,"revision":45,"locale":29},{"sys":19774},{"type":12,"linkType":13,"id":14},{"sys":19776},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19778},{"url":408,"details":19779,"fileName":414,"contentType":415},{"size":410,"image":19780},{"width":412,"height":413},{"sys":19782,"fields":19785},{"id":19783,"createdAt":19784},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":19786,"slug":19787,"articleIntro":19786,"category":19788},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[19789],{"metadata":19790,"sys":19793,"fields":19800},{"tags":19791,"concepts":19792},[],[],{"space":19794,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19796,"publishedVersion":364,"revision":63,"contentType":19798,"locale":29},{"sys":19795},{"type":12,"linkType":13,"id":14},{"sys":19797},{"id":21,"type":12,"linkType":22},{"sys":19799},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19801,"metaTitle":374,"metaDescription":375,"mainTitle":19802,"subtitle":393,"heroImage":19817,"ctaButton":416,"ctaLink":417},[373],{"data":19803,"content":19804,"nodeType":75},{},[19805,19811],{"data":19806,"content":19807,"nodeType":386},{},[19808],{"data":19809,"marks":19810,"value":385,"nodeType":83},{},[],{"data":19812,"content":19813,"nodeType":88},{},[19814],{"data":19815,"marks":19816,"value":151,"nodeType":83},{},[],{"metadata":19818,"sys":19821,"fields":19826},{"tags":19819,"concepts":19820},[],[],{"space":19822,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19824,"publishedVersion":63,"revision":45,"locale":29},{"sys":19823},{"type":12,"linkType":13,"id":14},{"sys":19825},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19827},{"url":408,"details":19828,"fileName":414,"contentType":415},{"size":410,"image":19829},{"width":412,"height":413},{"sys":19831,"fields":19834},{"id":19832,"createdAt":19833},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":19835,"slug":19836,"articleIntro":-1,"category":19837},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[19838],{"metadata":19839,"sys":19842,"fields":19849},{"tags":19840,"concepts":19841},[],[],{"space":19843,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19845,"publishedVersion":364,"revision":63,"contentType":19847,"locale":29},{"sys":19844},{"type":12,"linkType":13,"id":14},{"sys":19846},{"id":21,"type":12,"linkType":22},{"sys":19848},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19850,"metaTitle":374,"metaDescription":375,"mainTitle":19851,"subtitle":393,"heroImage":19866,"ctaButton":416,"ctaLink":417},[373],{"data":19852,"content":19853,"nodeType":75},{},[19854,19860],{"data":19855,"content":19856,"nodeType":386},{},[19857],{"data":19858,"marks":19859,"value":385,"nodeType":83},{},[],{"data":19861,"content":19862,"nodeType":88},{},[19863],{"data":19864,"marks":19865,"value":151,"nodeType":83},{},[],{"metadata":19867,"sys":19870,"fields":19875},{"tags":19868,"concepts":19869},[],[],{"space":19871,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19873,"publishedVersion":63,"revision":45,"locale":29},{"sys":19872},{"type":12,"linkType":13,"id":14},{"sys":19874},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19876},{"url":408,"details":19877,"fileName":414,"contentType":415},{"size":410,"image":19878},{"width":412,"height":413},{"sys":19880,"fields":19883},{"id":19881,"createdAt":19882},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":19884,"slug":19885,"articleIntro":-1,"category":19886},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[19887],{"metadata":19888,"sys":19891,"fields":19898},{"tags":19889,"concepts":19890},[],[],{"space":19892,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19894,"publishedVersion":364,"revision":63,"contentType":19896,"locale":29},{"sys":19893},{"type":12,"linkType":13,"id":14},{"sys":19895},{"id":21,"type":12,"linkType":22},{"sys":19897},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19899,"metaTitle":374,"metaDescription":375,"mainTitle":19900,"subtitle":393,"heroImage":19915,"ctaButton":416,"ctaLink":417},[373],{"data":19901,"content":19902,"nodeType":75},{},[19903,19909],{"data":19904,"content":19905,"nodeType":386},{},[19906],{"data":19907,"marks":19908,"value":385,"nodeType":83},{},[],{"data":19910,"content":19911,"nodeType":88},{},[19912],{"data":19913,"marks":19914,"value":151,"nodeType":83},{},[],{"metadata":19916,"sys":19919,"fields":19924},{"tags":19917,"concepts":19918},[],[],{"space":19920,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19922,"publishedVersion":63,"revision":45,"locale":29},{"sys":19921},{"type":12,"linkType":13,"id":14},{"sys":19923},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19925},{"url":408,"details":19926,"fileName":414,"contentType":415},{"size":410,"image":19927},{"width":412,"height":413},{"sys":19929,"fields":19932},{"id":19930,"createdAt":19931},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":19933,"slug":19934,"articleIntro":19933,"category":19935},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[19936],{"metadata":19937,"sys":19940,"fields":19947},{"tags":19938,"concepts":19939},[],[],{"space":19941,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19943,"publishedVersion":364,"revision":63,"contentType":19945,"locale":29},{"sys":19942},{"type":12,"linkType":13,"id":14},{"sys":19944},{"id":21,"type":12,"linkType":22},{"sys":19946},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19948,"metaTitle":374,"metaDescription":375,"mainTitle":19949,"subtitle":393,"heroImage":19964,"ctaButton":416,"ctaLink":417},[373],{"data":19950,"content":19951,"nodeType":75},{},[19952,19958],{"data":19953,"content":19954,"nodeType":386},{},[19955],{"data":19956,"marks":19957,"value":385,"nodeType":83},{},[],{"data":19959,"content":19960,"nodeType":88},{},[19961],{"data":19962,"marks":19963,"value":151,"nodeType":83},{},[],{"metadata":19965,"sys":19968,"fields":19973},{"tags":19966,"concepts":19967},[],[],{"space":19969,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":19971,"publishedVersion":63,"revision":45,"locale":29},{"sys":19970},{"type":12,"linkType":13,"id":14},{"sys":19972},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":19974},{"url":408,"details":19975,"fileName":414,"contentType":415},{"size":410,"image":19976},{"width":412,"height":413},{"sys":19978,"fields":19981},{"id":19979,"createdAt":19980},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":19982,"slug":19983,"articleIntro":-1,"category":19984},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[19985],{"metadata":19986,"sys":19989,"fields":19996},{"tags":19987,"concepts":19988},[],[],{"space":19990,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19992,"publishedVersion":364,"revision":63,"contentType":19994,"locale":29},{"sys":19991},{"type":12,"linkType":13,"id":14},{"sys":19993},{"id":21,"type":12,"linkType":22},{"sys":19995},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19997,"metaTitle":374,"metaDescription":375,"mainTitle":19998,"subtitle":393,"heroImage":20013,"ctaButton":416,"ctaLink":417},[373],{"data":19999,"content":20000,"nodeType":75},{},[20001,20007],{"data":20002,"content":20003,"nodeType":386},{},[20004],{"data":20005,"marks":20006,"value":385,"nodeType":83},{},[],{"data":20008,"content":20009,"nodeType":88},{},[20010],{"data":20011,"marks":20012,"value":151,"nodeType":83},{},[],{"metadata":20014,"sys":20017,"fields":20022},{"tags":20015,"concepts":20016},[],[],{"space":20018,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20020,"publishedVersion":63,"revision":45,"locale":29},{"sys":20019},{"type":12,"linkType":13,"id":14},{"sys":20021},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20023},{"url":408,"details":20024,"fileName":414,"contentType":415},{"size":410,"image":20025},{"width":412,"height":413},{"sys":20027,"fields":20030},{"id":20028,"createdAt":20029},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":20031,"slug":20032,"articleIntro":20031,"category":20033},"Compte 2131 - Bâtiments","compte-2131-batiments",[20034],{"metadata":20035,"sys":20038,"fields":20045},{"tags":20036,"concepts":20037},[],[],{"space":20039,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20041,"publishedVersion":364,"revision":63,"contentType":20043,"locale":29},{"sys":20040},{"type":12,"linkType":13,"id":14},{"sys":20042},{"id":21,"type":12,"linkType":22},{"sys":20044},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20046,"metaTitle":374,"metaDescription":375,"mainTitle":20047,"subtitle":393,"heroImage":20062,"ctaButton":416,"ctaLink":417},[373],{"data":20048,"content":20049,"nodeType":75},{},[20050,20056],{"data":20051,"content":20052,"nodeType":386},{},[20053],{"data":20054,"marks":20055,"value":385,"nodeType":83},{},[],{"data":20057,"content":20058,"nodeType":88},{},[20059],{"data":20060,"marks":20061,"value":151,"nodeType":83},{},[],{"metadata":20063,"sys":20066,"fields":20071},{"tags":20064,"concepts":20065},[],[],{"space":20067,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20069,"publishedVersion":63,"revision":45,"locale":29},{"sys":20068},{"type":12,"linkType":13,"id":14},{"sys":20070},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20072},{"url":408,"details":20073,"fileName":414,"contentType":415},{"size":410,"image":20074},{"width":412,"height":413},{"sys":20076,"fields":20079},{"id":20077,"createdAt":20078},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20080,"slug":20081,"articleIntro":20080,"category":20082},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20083],{"metadata":20084,"sys":20087,"fields":20094},{"tags":20085,"concepts":20086},[],[],{"space":20088,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20090,"publishedVersion":364,"revision":63,"contentType":20092,"locale":29},{"sys":20089},{"type":12,"linkType":13,"id":14},{"sys":20091},{"id":21,"type":12,"linkType":22},{"sys":20093},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20095,"metaTitle":374,"metaDescription":375,"mainTitle":20096,"subtitle":393,"heroImage":20111,"ctaButton":416,"ctaLink":417},[373],{"data":20097,"content":20098,"nodeType":75},{},[20099,20105],{"data":20100,"content":20101,"nodeType":386},{},[20102],{"data":20103,"marks":20104,"value":385,"nodeType":83},{},[],{"data":20106,"content":20107,"nodeType":88},{},[20108],{"data":20109,"marks":20110,"value":151,"nodeType":83},{},[],{"metadata":20112,"sys":20115,"fields":20120},{"tags":20113,"concepts":20114},[],[],{"space":20116,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20118,"publishedVersion":63,"revision":45,"locale":29},{"sys":20117},{"type":12,"linkType":13,"id":14},{"sys":20119},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20121},{"url":408,"details":20122,"fileName":414,"contentType":415},{"size":410,"image":20123},{"width":412,"height":413},{"sys":20125,"fields":20128},{"id":20126,"createdAt":20127},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":20129,"slug":20130,"articleIntro":20129,"category":20131},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[20132],{"metadata":20133,"sys":20136,"fields":20143},{"tags":20134,"concepts":20135},[],[],{"space":20137,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20139,"publishedVersion":364,"revision":63,"contentType":20141,"locale":29},{"sys":20138},{"type":12,"linkType":13,"id":14},{"sys":20140},{"id":21,"type":12,"linkType":22},{"sys":20142},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20144,"metaTitle":374,"metaDescription":375,"mainTitle":20145,"subtitle":393,"heroImage":20160,"ctaButton":416,"ctaLink":417},[373],{"data":20146,"content":20147,"nodeType":75},{},[20148,20154],{"data":20149,"content":20150,"nodeType":386},{},[20151],{"data":20152,"marks":20153,"value":385,"nodeType":83},{},[],{"data":20155,"content":20156,"nodeType":88},{},[20157],{"data":20158,"marks":20159,"value":151,"nodeType":83},{},[],{"metadata":20161,"sys":20164,"fields":20169},{"tags":20162,"concepts":20163},[],[],{"space":20165,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20167,"publishedVersion":63,"revision":45,"locale":29},{"sys":20166},{"type":12,"linkType":13,"id":14},{"sys":20168},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20170},{"url":408,"details":20171,"fileName":414,"contentType":415},{"size":410,"image":20172},{"width":412,"height":413},{"sys":20174,"fields":20177},{"id":20175,"createdAt":20176},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":20178,"slug":20179,"articleIntro":20178,"category":20180},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[20181],{"metadata":20182,"sys":20185,"fields":20192},{"tags":20183,"concepts":20184},[],[],{"space":20186,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20188,"publishedVersion":364,"revision":63,"contentType":20190,"locale":29},{"sys":20187},{"type":12,"linkType":13,"id":14},{"sys":20189},{"id":21,"type":12,"linkType":22},{"sys":20191},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20193,"metaTitle":374,"metaDescription":375,"mainTitle":20194,"subtitle":393,"heroImage":20209,"ctaButton":416,"ctaLink":417},[373],{"data":20195,"content":20196,"nodeType":75},{},[20197,20203],{"data":20198,"content":20199,"nodeType":386},{},[20200],{"data":20201,"marks":20202,"value":385,"nodeType":83},{},[],{"data":20204,"content":20205,"nodeType":88},{},[20206],{"data":20207,"marks":20208,"value":151,"nodeType":83},{},[],{"metadata":20210,"sys":20213,"fields":20218},{"tags":20211,"concepts":20212},[],[],{"space":20214,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20216,"publishedVersion":63,"revision":45,"locale":29},{"sys":20215},{"type":12,"linkType":13,"id":14},{"sys":20217},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20219},{"url":408,"details":20220,"fileName":414,"contentType":415},{"size":410,"image":20221},{"width":412,"height":413},{"sys":20223,"fields":20226},{"id":20224,"createdAt":20225},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":20227,"slug":20228,"articleIntro":20229,"category":20230},"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.",[20231],{"metadata":20232,"sys":20235,"fields":20242},{"tags":20233,"concepts":20234},[],[],{"space":20236,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20238,"publishedVersion":364,"revision":63,"contentType":20240,"locale":29},{"sys":20237},{"type":12,"linkType":13,"id":14},{"sys":20239},{"id":21,"type":12,"linkType":22},{"sys":20241},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20243,"metaTitle":374,"metaDescription":375,"mainTitle":20244,"subtitle":393,"heroImage":20259,"ctaButton":416,"ctaLink":417},[373],{"data":20245,"content":20246,"nodeType":75},{},[20247,20253],{"data":20248,"content":20249,"nodeType":386},{},[20250],{"data":20251,"marks":20252,"value":385,"nodeType":83},{},[],{"data":20254,"content":20255,"nodeType":88},{},[20256],{"data":20257,"marks":20258,"value":151,"nodeType":83},{},[],{"metadata":20260,"sys":20263,"fields":20268},{"tags":20261,"concepts":20262},[],[],{"space":20264,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20266,"publishedVersion":63,"revision":45,"locale":29},{"sys":20265},{"type":12,"linkType":13,"id":14},{"sys":20267},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20269},{"url":408,"details":20270,"fileName":414,"contentType":415},{"size":410,"image":20271},{"width":412,"height":413},{"sys":20273,"fields":20276},{"id":20274,"createdAt":20275},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":20277,"slug":20278,"articleIntro":-1,"category":20279},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[20280],{"metadata":20281,"sys":20284,"fields":20291},{"tags":20282,"concepts":20283},[],[],{"space":20285,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20287,"publishedVersion":364,"revision":63,"contentType":20289,"locale":29},{"sys":20286},{"type":12,"linkType":13,"id":14},{"sys":20288},{"id":21,"type":12,"linkType":22},{"sys":20290},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20292,"metaTitle":374,"metaDescription":375,"mainTitle":20293,"subtitle":393,"heroImage":20308,"ctaButton":416,"ctaLink":417},[373],{"data":20294,"content":20295,"nodeType":75},{},[20296,20302],{"data":20297,"content":20298,"nodeType":386},{},[20299],{"data":20300,"marks":20301,"value":385,"nodeType":83},{},[],{"data":20303,"content":20304,"nodeType":88},{},[20305],{"data":20306,"marks":20307,"value":151,"nodeType":83},{},[],{"metadata":20309,"sys":20312,"fields":20317},{"tags":20310,"concepts":20311},[],[],{"space":20313,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20315,"publishedVersion":63,"revision":45,"locale":29},{"sys":20314},{"type":12,"linkType":13,"id":14},{"sys":20316},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20318},{"url":408,"details":20319,"fileName":414,"contentType":415},{"size":410,"image":20320},{"width":412,"height":413},{"sys":20322,"fields":20325},{"id":20323,"createdAt":20324},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":20326,"slug":20327,"articleIntro":-1,"category":20328},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[20329],{"metadata":20330,"sys":20333,"fields":20340},{"tags":20331,"concepts":20332},[],[],{"space":20334,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20336,"publishedVersion":364,"revision":63,"contentType":20338,"locale":29},{"sys":20335},{"type":12,"linkType":13,"id":14},{"sys":20337},{"id":21,"type":12,"linkType":22},{"sys":20339},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20341,"metaTitle":374,"metaDescription":375,"mainTitle":20342,"subtitle":393,"heroImage":20357,"ctaButton":416,"ctaLink":417},[373],{"data":20343,"content":20344,"nodeType":75},{},[20345,20351],{"data":20346,"content":20347,"nodeType":386},{},[20348],{"data":20349,"marks":20350,"value":385,"nodeType":83},{},[],{"data":20352,"content":20353,"nodeType":88},{},[20354],{"data":20355,"marks":20356,"value":151,"nodeType":83},{},[],{"metadata":20358,"sys":20361,"fields":20366},{"tags":20359,"concepts":20360},[],[],{"space":20362,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20364,"publishedVersion":63,"revision":45,"locale":29},{"sys":20363},{"type":12,"linkType":13,"id":14},{"sys":20365},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20367},{"url":408,"details":20368,"fileName":414,"contentType":415},{"size":410,"image":20369},{"width":412,"height":413},{"sys":20371,"fields":20374},{"id":20372,"createdAt":20373},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20375,"slug":20376,"articleIntro":20375,"category":20377},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20378],{"metadata":20379,"sys":20382,"fields":20389},{"tags":20380,"concepts":20381},[],[],{"space":20383,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20385,"publishedVersion":364,"revision":63,"contentType":20387,"locale":29},{"sys":20384},{"type":12,"linkType":13,"id":14},{"sys":20386},{"id":21,"type":12,"linkType":22},{"sys":20388},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20390,"metaTitle":374,"metaDescription":375,"mainTitle":20391,"subtitle":393,"heroImage":20406,"ctaButton":416,"ctaLink":417},[373],{"data":20392,"content":20393,"nodeType":75},{},[20394,20400],{"data":20395,"content":20396,"nodeType":386},{},[20397],{"data":20398,"marks":20399,"value":385,"nodeType":83},{},[],{"data":20401,"content":20402,"nodeType":88},{},[20403],{"data":20404,"marks":20405,"value":151,"nodeType":83},{},[],{"metadata":20407,"sys":20410,"fields":20415},{"tags":20408,"concepts":20409},[],[],{"space":20411,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20413,"publishedVersion":63,"revision":45,"locale":29},{"sys":20412},{"type":12,"linkType":13,"id":14},{"sys":20414},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20416},{"url":408,"details":20417,"fileName":414,"contentType":415},{"size":410,"image":20418},{"width":412,"height":413},{"sys":20420,"fields":20423},{"id":20421,"createdAt":20422},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":20424,"slug":20425,"articleIntro":20424,"category":20426},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[20427],{"metadata":20428,"sys":20431,"fields":20438},{"tags":20429,"concepts":20430},[],[],{"space":20432,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20434,"publishedVersion":364,"revision":63,"contentType":20436,"locale":29},{"sys":20433},{"type":12,"linkType":13,"id":14},{"sys":20435},{"id":21,"type":12,"linkType":22},{"sys":20437},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20439,"metaTitle":374,"metaDescription":375,"mainTitle":20440,"subtitle":393,"heroImage":20455,"ctaButton":416,"ctaLink":417},[373],{"data":20441,"content":20442,"nodeType":75},{},[20443,20449],{"data":20444,"content":20445,"nodeType":386},{},[20446],{"data":20447,"marks":20448,"value":385,"nodeType":83},{},[],{"data":20450,"content":20451,"nodeType":88},{},[20452],{"data":20453,"marks":20454,"value":151,"nodeType":83},{},[],{"metadata":20456,"sys":20459,"fields":20464},{"tags":20457,"concepts":20458},[],[],{"space":20460,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20462,"publishedVersion":63,"revision":45,"locale":29},{"sys":20461},{"type":12,"linkType":13,"id":14},{"sys":20463},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20465},{"url":408,"details":20466,"fileName":414,"contentType":415},{"size":410,"image":20467},{"width":412,"height":413},{"sys":20469,"fields":20472},{"id":20470,"createdAt":20471},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":20473,"slug":20474,"articleIntro":20473,"category":20475},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[20476],{"metadata":20477,"sys":20480,"fields":20487},{"tags":20478,"concepts":20479},[],[],{"space":20481,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20483,"publishedVersion":364,"revision":63,"contentType":20485,"locale":29},{"sys":20482},{"type":12,"linkType":13,"id":14},{"sys":20484},{"id":21,"type":12,"linkType":22},{"sys":20486},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20488,"metaTitle":374,"metaDescription":375,"mainTitle":20489,"subtitle":393,"heroImage":20504,"ctaButton":416,"ctaLink":417},[373],{"data":20490,"content":20491,"nodeType":75},{},[20492,20498],{"data":20493,"content":20494,"nodeType":386},{},[20495],{"data":20496,"marks":20497,"value":385,"nodeType":83},{},[],{"data":20499,"content":20500,"nodeType":88},{},[20501],{"data":20502,"marks":20503,"value":151,"nodeType":83},{},[],{"metadata":20505,"sys":20508,"fields":20513},{"tags":20506,"concepts":20507},[],[],{"space":20509,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20511,"publishedVersion":63,"revision":45,"locale":29},{"sys":20510},{"type":12,"linkType":13,"id":14},{"sys":20512},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20514},{"url":408,"details":20515,"fileName":414,"contentType":415},{"size":410,"image":20516},{"width":412,"height":413},{"sys":20518,"fields":20521},{"id":20519,"createdAt":20520},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":20522,"slug":20523,"articleIntro":20522,"category":20524},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[20525],{"metadata":20526,"sys":20529,"fields":20536},{"tags":20527,"concepts":20528},[],[],{"space":20530,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20532,"publishedVersion":364,"revision":63,"contentType":20534,"locale":29},{"sys":20531},{"type":12,"linkType":13,"id":14},{"sys":20533},{"id":21,"type":12,"linkType":22},{"sys":20535},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20537,"metaTitle":374,"metaDescription":375,"mainTitle":20538,"subtitle":393,"heroImage":20553,"ctaButton":416,"ctaLink":417},[373],{"data":20539,"content":20540,"nodeType":75},{},[20541,20547],{"data":20542,"content":20543,"nodeType":386},{},[20544],{"data":20545,"marks":20546,"value":385,"nodeType":83},{},[],{"data":20548,"content":20549,"nodeType":88},{},[20550],{"data":20551,"marks":20552,"value":151,"nodeType":83},{},[],{"metadata":20554,"sys":20557,"fields":20562},{"tags":20555,"concepts":20556},[],[],{"space":20558,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20560,"publishedVersion":63,"revision":45,"locale":29},{"sys":20559},{"type":12,"linkType":13,"id":14},{"sys":20561},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20563},{"url":408,"details":20564,"fileName":414,"contentType":415},{"size":410,"image":20565},{"width":412,"height":413},{"sys":20567,"fields":20570},{"id":20568,"createdAt":20569},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":20571,"slug":20572,"articleIntro":20571,"category":20573},"Compte 503 - Actions","compte-503-actions",[20574],{"metadata":20575,"sys":20578,"fields":20585},{"tags":20576,"concepts":20577},[],[],{"space":20579,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20581,"publishedVersion":364,"revision":63,"contentType":20583,"locale":29},{"sys":20580},{"type":12,"linkType":13,"id":14},{"sys":20582},{"id":21,"type":12,"linkType":22},{"sys":20584},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20586,"metaTitle":374,"metaDescription":375,"mainTitle":20587,"subtitle":393,"heroImage":20602,"ctaButton":416,"ctaLink":417},[373],{"data":20588,"content":20589,"nodeType":75},{},[20590,20596],{"data":20591,"content":20592,"nodeType":386},{},[20593],{"data":20594,"marks":20595,"value":385,"nodeType":83},{},[],{"data":20597,"content":20598,"nodeType":88},{},[20599],{"data":20600,"marks":20601,"value":151,"nodeType":83},{},[],{"metadata":20603,"sys":20606,"fields":20611},{"tags":20604,"concepts":20605},[],[],{"space":20607,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20609,"publishedVersion":63,"revision":45,"locale":29},{"sys":20608},{"type":12,"linkType":13,"id":14},{"sys":20610},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20612},{"url":408,"details":20613,"fileName":414,"contentType":415},{"size":410,"image":20614},{"width":412,"height":413},{"sys":20616,"fields":20619},{"id":20617,"createdAt":20618},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":20620,"slug":20621,"articleIntro":20620,"category":20622},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[20623],{"metadata":20624,"sys":20627,"fields":20634},{"tags":20625,"concepts":20626},[],[],{"space":20628,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20630,"publishedVersion":364,"revision":63,"contentType":20632,"locale":29},{"sys":20629},{"type":12,"linkType":13,"id":14},{"sys":20631},{"id":21,"type":12,"linkType":22},{"sys":20633},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20635,"metaTitle":374,"metaDescription":375,"mainTitle":20636,"subtitle":393,"heroImage":20651,"ctaButton":416,"ctaLink":417},[373],{"data":20637,"content":20638,"nodeType":75},{},[20639,20645],{"data":20640,"content":20641,"nodeType":386},{},[20642],{"data":20643,"marks":20644,"value":385,"nodeType":83},{},[],{"data":20646,"content":20647,"nodeType":88},{},[20648],{"data":20649,"marks":20650,"value":151,"nodeType":83},{},[],{"metadata":20652,"sys":20655,"fields":20660},{"tags":20653,"concepts":20654},[],[],{"space":20656,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20658,"publishedVersion":63,"revision":45,"locale":29},{"sys":20657},{"type":12,"linkType":13,"id":14},{"sys":20659},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20661},{"url":408,"details":20662,"fileName":414,"contentType":415},{"size":410,"image":20663},{"width":412,"height":413},{"sys":20665,"fields":20668},{"id":20666,"createdAt":20667},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":20669,"slug":20670,"articleIntro":-1,"category":20671},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[20672],{"metadata":20673,"sys":20676,"fields":20683},{"tags":20674,"concepts":20675},[],[],{"space":20677,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20679,"publishedVersion":364,"revision":63,"contentType":20681,"locale":29},{"sys":20678},{"type":12,"linkType":13,"id":14},{"sys":20680},{"id":21,"type":12,"linkType":22},{"sys":20682},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20684,"metaTitle":374,"metaDescription":375,"mainTitle":20685,"subtitle":393,"heroImage":20700,"ctaButton":416,"ctaLink":417},[373],{"data":20686,"content":20687,"nodeType":75},{},[20688,20694],{"data":20689,"content":20690,"nodeType":386},{},[20691],{"data":20692,"marks":20693,"value":385,"nodeType":83},{},[],{"data":20695,"content":20696,"nodeType":88},{},[20697],{"data":20698,"marks":20699,"value":151,"nodeType":83},{},[],{"metadata":20701,"sys":20704,"fields":20709},{"tags":20702,"concepts":20703},[],[],{"space":20705,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20707,"publishedVersion":63,"revision":45,"locale":29},{"sys":20706},{"type":12,"linkType":13,"id":14},{"sys":20708},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20710},{"url":408,"details":20711,"fileName":414,"contentType":415},{"size":410,"image":20712},{"width":412,"height":413},{"sys":20714,"fields":20717},{"id":20715,"createdAt":20716},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":20718,"slug":20719,"articleIntro":20718,"category":20720},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[20721],{"metadata":20722,"sys":20725,"fields":20732},{"tags":20723,"concepts":20724},[],[],{"space":20726,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20728,"publishedVersion":364,"revision":63,"contentType":20730,"locale":29},{"sys":20727},{"type":12,"linkType":13,"id":14},{"sys":20729},{"id":21,"type":12,"linkType":22},{"sys":20731},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20733,"metaTitle":374,"metaDescription":375,"mainTitle":20734,"subtitle":393,"heroImage":20749,"ctaButton":416,"ctaLink":417},[373],{"data":20735,"content":20736,"nodeType":75},{},[20737,20743],{"data":20738,"content":20739,"nodeType":386},{},[20740],{"data":20741,"marks":20742,"value":385,"nodeType":83},{},[],{"data":20744,"content":20745,"nodeType":88},{},[20746],{"data":20747,"marks":20748,"value":151,"nodeType":83},{},[],{"metadata":20750,"sys":20753,"fields":20758},{"tags":20751,"concepts":20752},[],[],{"space":20754,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20756,"publishedVersion":63,"revision":45,"locale":29},{"sys":20755},{"type":12,"linkType":13,"id":14},{"sys":20757},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20759},{"url":408,"details":20760,"fileName":414,"contentType":415},{"size":410,"image":20761},{"width":412,"height":413},{"sys":20763,"fields":20765},{"id":20764,"createdAt":4982},"2TO1W2hucSJxWox9xj2EhW",{"title":20766,"slug":20767,"articleIntro":20766,"category":20768},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[20769],{"metadata":20770,"sys":20773,"fields":20780},{"tags":20771,"concepts":20772},[],[],{"space":20774,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20776,"publishedVersion":364,"revision":63,"contentType":20778,"locale":29},{"sys":20775},{"type":12,"linkType":13,"id":14},{"sys":20777},{"id":21,"type":12,"linkType":22},{"sys":20779},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20781,"metaTitle":374,"metaDescription":375,"mainTitle":20782,"subtitle":393,"heroImage":20797,"ctaButton":416,"ctaLink":417},[373],{"data":20783,"content":20784,"nodeType":75},{},[20785,20791],{"data":20786,"content":20787,"nodeType":386},{},[20788],{"data":20789,"marks":20790,"value":385,"nodeType":83},{},[],{"data":20792,"content":20793,"nodeType":88},{},[20794],{"data":20795,"marks":20796,"value":151,"nodeType":83},{},[],{"metadata":20798,"sys":20801,"fields":20806},{"tags":20799,"concepts":20800},[],[],{"space":20802,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20804,"publishedVersion":63,"revision":45,"locale":29},{"sys":20803},{"type":12,"linkType":13,"id":14},{"sys":20805},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20807},{"url":408,"details":20808,"fileName":414,"contentType":415},{"size":410,"image":20809},{"width":412,"height":413},{"sys":20811,"fields":20814},{"id":20812,"createdAt":20813},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":20815,"slug":20816,"articleIntro":20815,"category":20817},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[20818],{"metadata":20819,"sys":20822,"fields":20829},{"tags":20820,"concepts":20821},[],[],{"space":20823,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20825,"publishedVersion":364,"revision":63,"contentType":20827,"locale":29},{"sys":20824},{"type":12,"linkType":13,"id":14},{"sys":20826},{"id":21,"type":12,"linkType":22},{"sys":20828},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20830,"metaTitle":374,"metaDescription":375,"mainTitle":20831,"subtitle":393,"heroImage":20846,"ctaButton":416,"ctaLink":417},[373],{"data":20832,"content":20833,"nodeType":75},{},[20834,20840],{"data":20835,"content":20836,"nodeType":386},{},[20837],{"data":20838,"marks":20839,"value":385,"nodeType":83},{},[],{"data":20841,"content":20842,"nodeType":88},{},[20843],{"data":20844,"marks":20845,"value":151,"nodeType":83},{},[],{"metadata":20847,"sys":20850,"fields":20855},{"tags":20848,"concepts":20849},[],[],{"space":20851,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20853,"publishedVersion":63,"revision":45,"locale":29},{"sys":20852},{"type":12,"linkType":13,"id":14},{"sys":20854},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20856},{"url":408,"details":20857,"fileName":414,"contentType":415},{"size":410,"image":20858},{"width":412,"height":413},{"sys":20860,"fields":20863},{"id":20861,"createdAt":20862},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":20864,"slug":20865,"articleIntro":20864,"category":20866},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[20867],{"metadata":20868,"sys":20871,"fields":20878},{"tags":20869,"concepts":20870},[],[],{"space":20872,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20874,"publishedVersion":364,"revision":63,"contentType":20876,"locale":29},{"sys":20873},{"type":12,"linkType":13,"id":14},{"sys":20875},{"id":21,"type":12,"linkType":22},{"sys":20877},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20879,"metaTitle":374,"metaDescription":375,"mainTitle":20880,"subtitle":393,"heroImage":20895,"ctaButton":416,"ctaLink":417},[373],{"data":20881,"content":20882,"nodeType":75},{},[20883,20889],{"data":20884,"content":20885,"nodeType":386},{},[20886],{"data":20887,"marks":20888,"value":385,"nodeType":83},{},[],{"data":20890,"content":20891,"nodeType":88},{},[20892],{"data":20893,"marks":20894,"value":151,"nodeType":83},{},[],{"metadata":20896,"sys":20899,"fields":20904},{"tags":20897,"concepts":20898},[],[],{"space":20900,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20902,"publishedVersion":63,"revision":45,"locale":29},{"sys":20901},{"type":12,"linkType":13,"id":14},{"sys":20903},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20905},{"url":408,"details":20906,"fileName":414,"contentType":415},{"size":410,"image":20907},{"width":412,"height":413},{"sys":20909,"fields":20912},{"id":20910,"createdAt":20911},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":20913,"slug":20914,"articleIntro":20913,"category":20915},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[20916],{"metadata":20917,"sys":20920,"fields":20927},{"tags":20918,"concepts":20919},[],[],{"space":20921,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20923,"publishedVersion":364,"revision":63,"contentType":20925,"locale":29},{"sys":20922},{"type":12,"linkType":13,"id":14},{"sys":20924},{"id":21,"type":12,"linkType":22},{"sys":20926},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20928,"metaTitle":374,"metaDescription":375,"mainTitle":20929,"subtitle":393,"heroImage":20944,"ctaButton":416,"ctaLink":417},[373],{"data":20930,"content":20931,"nodeType":75},{},[20932,20938],{"data":20933,"content":20934,"nodeType":386},{},[20935],{"data":20936,"marks":20937,"value":385,"nodeType":83},{},[],{"data":20939,"content":20940,"nodeType":88},{},[20941],{"data":20942,"marks":20943,"value":151,"nodeType":83},{},[],{"metadata":20945,"sys":20948,"fields":20953},{"tags":20946,"concepts":20947},[],[],{"space":20949,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20951,"publishedVersion":63,"revision":45,"locale":29},{"sys":20950},{"type":12,"linkType":13,"id":14},{"sys":20952},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":20954},{"url":408,"details":20955,"fileName":414,"contentType":415},{"size":410,"image":20956},{"width":412,"height":413},{"sys":20958,"fields":20960},{"id":20959,"createdAt":11307},"3I5KJd4shZBebKbC7AQxh7",{"title":20961,"slug":20962,"articleIntro":20961,"category":20963},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[20964],{"metadata":20965,"sys":20968,"fields":20975},{"tags":20966,"concepts":20967},[],[],{"space":20969,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20971,"publishedVersion":364,"revision":63,"contentType":20973,"locale":29},{"sys":20970},{"type":12,"linkType":13,"id":14},{"sys":20972},{"id":21,"type":12,"linkType":22},{"sys":20974},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20976,"metaTitle":374,"metaDescription":375,"mainTitle":20977,"subtitle":393,"heroImage":20992,"ctaButton":416,"ctaLink":417},[373],{"data":20978,"content":20979,"nodeType":75},{},[20980,20986],{"data":20981,"content":20982,"nodeType":386},{},[20983],{"data":20984,"marks":20985,"value":385,"nodeType":83},{},[],{"data":20987,"content":20988,"nodeType":88},{},[20989],{"data":20990,"marks":20991,"value":151,"nodeType":83},{},[],{"metadata":20993,"sys":20996,"fields":21001},{"tags":20994,"concepts":20995},[],[],{"space":20997,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":20999,"publishedVersion":63,"revision":45,"locale":29},{"sys":20998},{"type":12,"linkType":13,"id":14},{"sys":21000},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21002},{"url":408,"details":21003,"fileName":414,"contentType":415},{"size":410,"image":21004},{"width":412,"height":413},{"sys":21006,"fields":21009},{"id":21007,"createdAt":21008},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":21010,"slug":21011,"articleIntro":-1,"category":21012},"Compte 512 - Banques","compte-512-banques",[21013],{"metadata":21014,"sys":21017,"fields":21024},{"tags":21015,"concepts":21016},[],[],{"space":21018,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21020,"publishedVersion":364,"revision":63,"contentType":21022,"locale":29},{"sys":21019},{"type":12,"linkType":13,"id":14},{"sys":21021},{"id":21,"type":12,"linkType":22},{"sys":21023},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21025,"metaTitle":374,"metaDescription":375,"mainTitle":21026,"subtitle":393,"heroImage":21041,"ctaButton":416,"ctaLink":417},[373],{"data":21027,"content":21028,"nodeType":75},{},[21029,21035],{"data":21030,"content":21031,"nodeType":386},{},[21032],{"data":21033,"marks":21034,"value":385,"nodeType":83},{},[],{"data":21036,"content":21037,"nodeType":88},{},[21038],{"data":21039,"marks":21040,"value":151,"nodeType":83},{},[],{"metadata":21042,"sys":21045,"fields":21050},{"tags":21043,"concepts":21044},[],[],{"space":21046,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21048,"publishedVersion":63,"revision":45,"locale":29},{"sys":21047},{"type":12,"linkType":13,"id":14},{"sys":21049},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21051},{"url":408,"details":21052,"fileName":414,"contentType":415},{"size":410,"image":21053},{"width":412,"height":413},{"sys":21055,"fields":21058},{"id":21056,"createdAt":21057},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":21059,"slug":21060,"articleIntro":21059,"category":21061},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[21062],{"metadata":21063,"sys":21066,"fields":21073},{"tags":21064,"concepts":21065},[],[],{"space":21067,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21069,"publishedVersion":364,"revision":63,"contentType":21071,"locale":29},{"sys":21068},{"type":12,"linkType":13,"id":14},{"sys":21070},{"id":21,"type":12,"linkType":22},{"sys":21072},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21074,"metaTitle":374,"metaDescription":375,"mainTitle":21075,"subtitle":393,"heroImage":21090,"ctaButton":416,"ctaLink":417},[373],{"data":21076,"content":21077,"nodeType":75},{},[21078,21084],{"data":21079,"content":21080,"nodeType":386},{},[21081],{"data":21082,"marks":21083,"value":385,"nodeType":83},{},[],{"data":21085,"content":21086,"nodeType":88},{},[21087],{"data":21088,"marks":21089,"value":151,"nodeType":83},{},[],{"metadata":21091,"sys":21094,"fields":21099},{"tags":21092,"concepts":21093},[],[],{"space":21095,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21097,"publishedVersion":63,"revision":45,"locale":29},{"sys":21096},{"type":12,"linkType":13,"id":14},{"sys":21098},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21100},{"url":408,"details":21101,"fileName":414,"contentType":415},{"size":410,"image":21102},{"width":412,"height":413},{"sys":21104,"fields":21107},{"id":21105,"createdAt":21106},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":21108,"slug":21109,"articleIntro":21108,"category":21110},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[21111],{"metadata":21112,"sys":21115,"fields":21122},{"tags":21113,"concepts":21114},[],[],{"space":21116,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21118,"publishedVersion":364,"revision":63,"contentType":21120,"locale":29},{"sys":21117},{"type":12,"linkType":13,"id":14},{"sys":21119},{"id":21,"type":12,"linkType":22},{"sys":21121},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21123,"metaTitle":374,"metaDescription":375,"mainTitle":21124,"subtitle":393,"heroImage":21139,"ctaButton":416,"ctaLink":417},[373],{"data":21125,"content":21126,"nodeType":75},{},[21127,21133],{"data":21128,"content":21129,"nodeType":386},{},[21130],{"data":21131,"marks":21132,"value":385,"nodeType":83},{},[],{"data":21134,"content":21135,"nodeType":88},{},[21136],{"data":21137,"marks":21138,"value":151,"nodeType":83},{},[],{"metadata":21140,"sys":21143,"fields":21148},{"tags":21141,"concepts":21142},[],[],{"space":21144,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21146,"publishedVersion":63,"revision":45,"locale":29},{"sys":21145},{"type":12,"linkType":13,"id":14},{"sys":21147},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21149},{"url":408,"details":21150,"fileName":414,"contentType":415},{"size":410,"image":21151},{"width":412,"height":413},{"sys":21153,"fields":21156},{"id":21154,"createdAt":21155},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":21157,"slug":21158,"articleIntro":21157,"category":21159},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[21160],{"metadata":21161,"sys":21164,"fields":21171},{"tags":21162,"concepts":21163},[],[],{"space":21165,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21167,"publishedVersion":364,"revision":63,"contentType":21169,"locale":29},{"sys":21166},{"type":12,"linkType":13,"id":14},{"sys":21168},{"id":21,"type":12,"linkType":22},{"sys":21170},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21172,"metaTitle":374,"metaDescription":375,"mainTitle":21173,"subtitle":393,"heroImage":21188,"ctaButton":416,"ctaLink":417},[373],{"data":21174,"content":21175,"nodeType":75},{},[21176,21182],{"data":21177,"content":21178,"nodeType":386},{},[21179],{"data":21180,"marks":21181,"value":385,"nodeType":83},{},[],{"data":21183,"content":21184,"nodeType":88},{},[21185],{"data":21186,"marks":21187,"value":151,"nodeType":83},{},[],{"metadata":21189,"sys":21192,"fields":21197},{"tags":21190,"concepts":21191},[],[],{"space":21193,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21195,"publishedVersion":63,"revision":45,"locale":29},{"sys":21194},{"type":12,"linkType":13,"id":14},{"sys":21196},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21198},{"url":408,"details":21199,"fileName":414,"contentType":415},{"size":410,"image":21200},{"width":412,"height":413},{"sys":21202,"fields":21205},{"id":21203,"createdAt":21204},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":21206,"slug":21207,"articleIntro":21206,"category":21208},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[21209],{"metadata":21210,"sys":21213,"fields":21220},{"tags":21211,"concepts":21212},[],[],{"space":21214,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21216,"publishedVersion":364,"revision":63,"contentType":21218,"locale":29},{"sys":21215},{"type":12,"linkType":13,"id":14},{"sys":21217},{"id":21,"type":12,"linkType":22},{"sys":21219},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21221,"metaTitle":374,"metaDescription":375,"mainTitle":21222,"subtitle":393,"heroImage":21237,"ctaButton":416,"ctaLink":417},[373],{"data":21223,"content":21224,"nodeType":75},{},[21225,21231],{"data":21226,"content":21227,"nodeType":386},{},[21228],{"data":21229,"marks":21230,"value":385,"nodeType":83},{},[],{"data":21232,"content":21233,"nodeType":88},{},[21234],{"data":21235,"marks":21236,"value":151,"nodeType":83},{},[],{"metadata":21238,"sys":21241,"fields":21246},{"tags":21239,"concepts":21240},[],[],{"space":21242,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21244,"publishedVersion":63,"revision":45,"locale":29},{"sys":21243},{"type":12,"linkType":13,"id":14},{"sys":21245},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21247},{"url":408,"details":21248,"fileName":414,"contentType":415},{"size":410,"image":21249},{"width":412,"height":413},{"sys":21251,"fields":21254},{"id":21252,"createdAt":21253},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":21255,"slug":21256,"articleIntro":21255,"category":21257},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[21258],{"metadata":21259,"sys":21262,"fields":21269},{"tags":21260,"concepts":21261},[],[],{"space":21263,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21265,"publishedVersion":364,"revision":63,"contentType":21267,"locale":29},{"sys":21264},{"type":12,"linkType":13,"id":14},{"sys":21266},{"id":21,"type":12,"linkType":22},{"sys":21268},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21270,"metaTitle":374,"metaDescription":375,"mainTitle":21271,"subtitle":393,"heroImage":21286,"ctaButton":416,"ctaLink":417},[373],{"data":21272,"content":21273,"nodeType":75},{},[21274,21280],{"data":21275,"content":21276,"nodeType":386},{},[21277],{"data":21278,"marks":21279,"value":385,"nodeType":83},{},[],{"data":21281,"content":21282,"nodeType":88},{},[21283],{"data":21284,"marks":21285,"value":151,"nodeType":83},{},[],{"metadata":21287,"sys":21290,"fields":21295},{"tags":21288,"concepts":21289},[],[],{"space":21291,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21293,"publishedVersion":63,"revision":45,"locale":29},{"sys":21292},{"type":12,"linkType":13,"id":14},{"sys":21294},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21296},{"url":408,"details":21297,"fileName":414,"contentType":415},{"size":410,"image":21298},{"width":412,"height":413},{"sys":21300,"fields":21303},{"id":21301,"createdAt":21302},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":21304,"slug":21305,"articleIntro":21304,"category":21306},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[21307],{"metadata":21308,"sys":21311,"fields":21318},{"tags":21309,"concepts":21310},[],[],{"space":21312,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21314,"publishedVersion":364,"revision":63,"contentType":21316,"locale":29},{"sys":21313},{"type":12,"linkType":13,"id":14},{"sys":21315},{"id":21,"type":12,"linkType":22},{"sys":21317},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21319,"metaTitle":374,"metaDescription":375,"mainTitle":21320,"subtitle":393,"heroImage":21335,"ctaButton":416,"ctaLink":417},[373],{"data":21321,"content":21322,"nodeType":75},{},[21323,21329],{"data":21324,"content":21325,"nodeType":386},{},[21326],{"data":21327,"marks":21328,"value":385,"nodeType":83},{},[],{"data":21330,"content":21331,"nodeType":88},{},[21332],{"data":21333,"marks":21334,"value":151,"nodeType":83},{},[],{"metadata":21336,"sys":21339,"fields":21344},{"tags":21337,"concepts":21338},[],[],{"space":21340,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21342,"publishedVersion":63,"revision":45,"locale":29},{"sys":21341},{"type":12,"linkType":13,"id":14},{"sys":21343},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21345},{"url":408,"details":21346,"fileName":414,"contentType":415},{"size":410,"image":21347},{"width":412,"height":413},{"sys":21349,"fields":21352},{"id":21350,"createdAt":21351},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":21353,"slug":21354,"articleIntro":21353,"category":21355},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[21356],{"metadata":21357,"sys":21360,"fields":21367},{"tags":21358,"concepts":21359},[],[],{"space":21361,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21363,"publishedVersion":364,"revision":63,"contentType":21365,"locale":29},{"sys":21362},{"type":12,"linkType":13,"id":14},{"sys":21364},{"id":21,"type":12,"linkType":22},{"sys":21366},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21368,"metaTitle":374,"metaDescription":375,"mainTitle":21369,"subtitle":393,"heroImage":21384,"ctaButton":416,"ctaLink":417},[373],{"data":21370,"content":21371,"nodeType":75},{},[21372,21378],{"data":21373,"content":21374,"nodeType":386},{},[21375],{"data":21376,"marks":21377,"value":385,"nodeType":83},{},[],{"data":21379,"content":21380,"nodeType":88},{},[21381],{"data":21382,"marks":21383,"value":151,"nodeType":83},{},[],{"metadata":21385,"sys":21388,"fields":21393},{"tags":21386,"concepts":21387},[],[],{"space":21389,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21391,"publishedVersion":63,"revision":45,"locale":29},{"sys":21390},{"type":12,"linkType":13,"id":14},{"sys":21392},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21394},{"url":408,"details":21395,"fileName":414,"contentType":415},{"size":410,"image":21396},{"width":412,"height":413},{"sys":21398,"fields":21401},{"id":21399,"createdAt":21400},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":21402,"slug":21403,"articleIntro":21402,"category":21404},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[21405],{"metadata":21406,"sys":21409,"fields":21416},{"tags":21407,"concepts":21408},[],[],{"space":21410,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21412,"publishedVersion":364,"revision":63,"contentType":21414,"locale":29},{"sys":21411},{"type":12,"linkType":13,"id":14},{"sys":21413},{"id":21,"type":12,"linkType":22},{"sys":21415},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21417,"metaTitle":374,"metaDescription":375,"mainTitle":21418,"subtitle":393,"heroImage":21433,"ctaButton":416,"ctaLink":417},[373],{"data":21419,"content":21420,"nodeType":75},{},[21421,21427],{"data":21422,"content":21423,"nodeType":386},{},[21424],{"data":21425,"marks":21426,"value":385,"nodeType":83},{},[],{"data":21428,"content":21429,"nodeType":88},{},[21430],{"data":21431,"marks":21432,"value":151,"nodeType":83},{},[],{"metadata":21434,"sys":21437,"fields":21442},{"tags":21435,"concepts":21436},[],[],{"space":21438,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21440,"publishedVersion":63,"revision":45,"locale":29},{"sys":21439},{"type":12,"linkType":13,"id":14},{"sys":21441},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21443},{"url":408,"details":21444,"fileName":414,"contentType":415},{"size":410,"image":21445},{"width":412,"height":413},{"sys":21447,"fields":21450},{"id":21448,"createdAt":21449},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":21451,"slug":21452,"articleIntro":21451,"category":21453},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[21454],{"metadata":21455,"sys":21458,"fields":21465},{"tags":21456,"concepts":21457},[],[],{"space":21459,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21461,"publishedVersion":364,"revision":63,"contentType":21463,"locale":29},{"sys":21460},{"type":12,"linkType":13,"id":14},{"sys":21462},{"id":21,"type":12,"linkType":22},{"sys":21464},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21466,"metaTitle":374,"metaDescription":375,"mainTitle":21467,"subtitle":393,"heroImage":21482,"ctaButton":416,"ctaLink":417},[373],{"data":21468,"content":21469,"nodeType":75},{},[21470,21476],{"data":21471,"content":21472,"nodeType":386},{},[21473],{"data":21474,"marks":21475,"value":385,"nodeType":83},{},[],{"data":21477,"content":21478,"nodeType":88},{},[21479],{"data":21480,"marks":21481,"value":151,"nodeType":83},{},[],{"metadata":21483,"sys":21486,"fields":21491},{"tags":21484,"concepts":21485},[],[],{"space":21487,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21489,"publishedVersion":63,"revision":45,"locale":29},{"sys":21488},{"type":12,"linkType":13,"id":14},{"sys":21490},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21492},{"url":408,"details":21493,"fileName":414,"contentType":415},{"size":410,"image":21494},{"width":412,"height":413},{"sys":21496,"fields":21499},{"id":21497,"createdAt":21498},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":21500,"slug":21501,"articleIntro":21500,"category":21502},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[21503],{"metadata":21504,"sys":21507,"fields":21514},{"tags":21505,"concepts":21506},[],[],{"space":21508,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21510,"publishedVersion":364,"revision":63,"contentType":21512,"locale":29},{"sys":21509},{"type":12,"linkType":13,"id":14},{"sys":21511},{"id":21,"type":12,"linkType":22},{"sys":21513},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21515,"metaTitle":374,"metaDescription":375,"mainTitle":21516,"subtitle":393,"heroImage":21531,"ctaButton":416,"ctaLink":417},[373],{"data":21517,"content":21518,"nodeType":75},{},[21519,21525],{"data":21520,"content":21521,"nodeType":386},{},[21522],{"data":21523,"marks":21524,"value":385,"nodeType":83},{},[],{"data":21526,"content":21527,"nodeType":88},{},[21528],{"data":21529,"marks":21530,"value":151,"nodeType":83},{},[],{"metadata":21532,"sys":21535,"fields":21540},{"tags":21533,"concepts":21534},[],[],{"space":21536,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21538,"publishedVersion":63,"revision":45,"locale":29},{"sys":21537},{"type":12,"linkType":13,"id":14},{"sys":21539},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21541},{"url":408,"details":21542,"fileName":414,"contentType":415},{"size":410,"image":21543},{"width":412,"height":413},{"sys":21545,"fields":21548},{"id":21546,"createdAt":21547},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":21549,"slug":21550,"articleIntro":21549,"category":21551},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[21552],{"metadata":21553,"sys":21556,"fields":21563},{"tags":21554,"concepts":21555},[],[],{"space":21557,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21559,"publishedVersion":364,"revision":63,"contentType":21561,"locale":29},{"sys":21558},{"type":12,"linkType":13,"id":14},{"sys":21560},{"id":21,"type":12,"linkType":22},{"sys":21562},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21564,"metaTitle":374,"metaDescription":375,"mainTitle":21565,"subtitle":393,"heroImage":21580,"ctaButton":416,"ctaLink":417},[373],{"data":21566,"content":21567,"nodeType":75},{},[21568,21574],{"data":21569,"content":21570,"nodeType":386},{},[21571],{"data":21572,"marks":21573,"value":385,"nodeType":83},{},[],{"data":21575,"content":21576,"nodeType":88},{},[21577],{"data":21578,"marks":21579,"value":151,"nodeType":83},{},[],{"metadata":21581,"sys":21584,"fields":21589},{"tags":21582,"concepts":21583},[],[],{"space":21585,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21587,"publishedVersion":63,"revision":45,"locale":29},{"sys":21586},{"type":12,"linkType":13,"id":14},{"sys":21588},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21590},{"url":408,"details":21591,"fileName":414,"contentType":415},{"size":410,"image":21592},{"width":412,"height":413},{"sys":21594,"fields":21597},{"id":21595,"createdAt":21596},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":21598,"slug":21599,"articleIntro":-1,"category":21600},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[21601],{"metadata":21602,"sys":21605,"fields":21612},{"tags":21603,"concepts":21604},[],[],{"space":21606,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21608,"publishedVersion":364,"revision":63,"contentType":21610,"locale":29},{"sys":21607},{"type":12,"linkType":13,"id":14},{"sys":21609},{"id":21,"type":12,"linkType":22},{"sys":21611},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21613,"metaTitle":374,"metaDescription":375,"mainTitle":21614,"subtitle":393,"heroImage":21629,"ctaButton":416,"ctaLink":417},[373],{"data":21615,"content":21616,"nodeType":75},{},[21617,21623],{"data":21618,"content":21619,"nodeType":386},{},[21620],{"data":21621,"marks":21622,"value":385,"nodeType":83},{},[],{"data":21624,"content":21625,"nodeType":88},{},[21626],{"data":21627,"marks":21628,"value":151,"nodeType":83},{},[],{"metadata":21630,"sys":21633,"fields":21638},{"tags":21631,"concepts":21632},[],[],{"space":21634,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21636,"publishedVersion":63,"revision":45,"locale":29},{"sys":21635},{"type":12,"linkType":13,"id":14},{"sys":21637},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21639},{"url":408,"details":21640,"fileName":414,"contentType":415},{"size":410,"image":21641},{"width":412,"height":413},{"sys":21643,"fields":21646},{"id":21644,"createdAt":21645},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":21647,"slug":21648,"articleIntro":21647,"category":21649},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[21650],{"metadata":21651,"sys":21654,"fields":21661},{"tags":21652,"concepts":21653},[],[],{"space":21655,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21657,"publishedVersion":364,"revision":63,"contentType":21659,"locale":29},{"sys":21656},{"type":12,"linkType":13,"id":14},{"sys":21658},{"id":21,"type":12,"linkType":22},{"sys":21660},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21662,"metaTitle":374,"metaDescription":375,"mainTitle":21663,"subtitle":393,"heroImage":21678,"ctaButton":416,"ctaLink":417},[373],{"data":21664,"content":21665,"nodeType":75},{},[21666,21672],{"data":21667,"content":21668,"nodeType":386},{},[21669],{"data":21670,"marks":21671,"value":385,"nodeType":83},{},[],{"data":21673,"content":21674,"nodeType":88},{},[21675],{"data":21676,"marks":21677,"value":151,"nodeType":83},{},[],{"metadata":21679,"sys":21682,"fields":21687},{"tags":21680,"concepts":21681},[],[],{"space":21683,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21685,"publishedVersion":63,"revision":45,"locale":29},{"sys":21684},{"type":12,"linkType":13,"id":14},{"sys":21686},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21688},{"url":408,"details":21689,"fileName":414,"contentType":415},{"size":410,"image":21690},{"width":412,"height":413},{"sys":21692,"fields":21695},{"id":21693,"createdAt":21694},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":21696,"slug":21697,"articleIntro":21696,"category":21698},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[21699],{"metadata":21700,"sys":21703,"fields":21710},{"tags":21701,"concepts":21702},[],[],{"space":21704,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21706,"publishedVersion":364,"revision":63,"contentType":21708,"locale":29},{"sys":21705},{"type":12,"linkType":13,"id":14},{"sys":21707},{"id":21,"type":12,"linkType":22},{"sys":21709},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21711,"metaTitle":374,"metaDescription":375,"mainTitle":21712,"subtitle":393,"heroImage":21727,"ctaButton":416,"ctaLink":417},[373],{"data":21713,"content":21714,"nodeType":75},{},[21715,21721],{"data":21716,"content":21717,"nodeType":386},{},[21718],{"data":21719,"marks":21720,"value":385,"nodeType":83},{},[],{"data":21722,"content":21723,"nodeType":88},{},[21724],{"data":21725,"marks":21726,"value":151,"nodeType":83},{},[],{"metadata":21728,"sys":21731,"fields":21736},{"tags":21729,"concepts":21730},[],[],{"space":21732,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21734,"publishedVersion":63,"revision":45,"locale":29},{"sys":21733},{"type":12,"linkType":13,"id":14},{"sys":21735},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21737},{"url":408,"details":21738,"fileName":414,"contentType":415},{"size":410,"image":21739},{"width":412,"height":413},{"sys":21741,"fields":21744},{"id":21742,"createdAt":21743},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":21745,"slug":21746,"articleIntro":21745,"category":21747},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[21748],{"metadata":21749,"sys":21752,"fields":21759},{"tags":21750,"concepts":21751},[],[],{"space":21753,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21755,"publishedVersion":364,"revision":63,"contentType":21757,"locale":29},{"sys":21754},{"type":12,"linkType":13,"id":14},{"sys":21756},{"id":21,"type":12,"linkType":22},{"sys":21758},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21760,"metaTitle":374,"metaDescription":375,"mainTitle":21761,"subtitle":393,"heroImage":21776,"ctaButton":416,"ctaLink":417},[373],{"data":21762,"content":21763,"nodeType":75},{},[21764,21770],{"data":21765,"content":21766,"nodeType":386},{},[21767],{"data":21768,"marks":21769,"value":385,"nodeType":83},{},[],{"data":21771,"content":21772,"nodeType":88},{},[21773],{"data":21774,"marks":21775,"value":151,"nodeType":83},{},[],{"metadata":21777,"sys":21780,"fields":21785},{"tags":21778,"concepts":21779},[],[],{"space":21781,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21783,"publishedVersion":63,"revision":45,"locale":29},{"sys":21782},{"type":12,"linkType":13,"id":14},{"sys":21784},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21786},{"url":408,"details":21787,"fileName":414,"contentType":415},{"size":410,"image":21788},{"width":412,"height":413},{"sys":21790,"fields":21793},{"id":21791,"createdAt":21792},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":21794,"slug":21795,"articleIntro":21794,"category":21796},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[21797],{"metadata":21798,"sys":21801,"fields":21808},{"tags":21799,"concepts":21800},[],[],{"space":21802,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21804,"publishedVersion":364,"revision":63,"contentType":21806,"locale":29},{"sys":21803},{"type":12,"linkType":13,"id":14},{"sys":21805},{"id":21,"type":12,"linkType":22},{"sys":21807},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21809,"metaTitle":374,"metaDescription":375,"mainTitle":21810,"subtitle":393,"heroImage":21825,"ctaButton":416,"ctaLink":417},[373],{"data":21811,"content":21812,"nodeType":75},{},[21813,21819],{"data":21814,"content":21815,"nodeType":386},{},[21816],{"data":21817,"marks":21818,"value":385,"nodeType":83},{},[],{"data":21820,"content":21821,"nodeType":88},{},[21822],{"data":21823,"marks":21824,"value":151,"nodeType":83},{},[],{"metadata":21826,"sys":21829,"fields":21834},{"tags":21827,"concepts":21828},[],[],{"space":21830,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21832,"publishedVersion":63,"revision":45,"locale":29},{"sys":21831},{"type":12,"linkType":13,"id":14},{"sys":21833},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21835},{"url":408,"details":21836,"fileName":414,"contentType":415},{"size":410,"image":21837},{"width":412,"height":413},{"sys":21839,"fields":21842},{"id":21840,"createdAt":21841},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":21843,"slug":21844,"articleIntro":21843,"category":21845},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[21846],{"metadata":21847,"sys":21850,"fields":21857},{"tags":21848,"concepts":21849},[],[],{"space":21851,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21853,"publishedVersion":364,"revision":63,"contentType":21855,"locale":29},{"sys":21852},{"type":12,"linkType":13,"id":14},{"sys":21854},{"id":21,"type":12,"linkType":22},{"sys":21856},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21858,"metaTitle":374,"metaDescription":375,"mainTitle":21859,"subtitle":393,"heroImage":21874,"ctaButton":416,"ctaLink":417},[373],{"data":21860,"content":21861,"nodeType":75},{},[21862,21868],{"data":21863,"content":21864,"nodeType":386},{},[21865],{"data":21866,"marks":21867,"value":385,"nodeType":83},{},[],{"data":21869,"content":21870,"nodeType":88},{},[21871],{"data":21872,"marks":21873,"value":151,"nodeType":83},{},[],{"metadata":21875,"sys":21878,"fields":21883},{"tags":21876,"concepts":21877},[],[],{"space":21879,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21881,"publishedVersion":63,"revision":45,"locale":29},{"sys":21880},{"type":12,"linkType":13,"id":14},{"sys":21882},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21884},{"url":408,"details":21885,"fileName":414,"contentType":415},{"size":410,"image":21886},{"width":412,"height":413},{"sys":21888,"fields":21891},{"id":21889,"createdAt":21890},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":21892,"slug":21893,"articleIntro":21892,"category":21894},"6471 - Prestations directes","compte-6471-prestations-directes",[21895],{"metadata":21896,"sys":21899,"fields":21906},{"tags":21897,"concepts":21898},[],[],{"space":21900,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21902,"publishedVersion":364,"revision":63,"contentType":21904,"locale":29},{"sys":21901},{"type":12,"linkType":13,"id":14},{"sys":21903},{"id":21,"type":12,"linkType":22},{"sys":21905},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21907,"metaTitle":374,"metaDescription":375,"mainTitle":21908,"subtitle":393,"heroImage":21923,"ctaButton":416,"ctaLink":417},[373],{"data":21909,"content":21910,"nodeType":75},{},[21911,21917],{"data":21912,"content":21913,"nodeType":386},{},[21914],{"data":21915,"marks":21916,"value":385,"nodeType":83},{},[],{"data":21918,"content":21919,"nodeType":88},{},[21920],{"data":21921,"marks":21922,"value":151,"nodeType":83},{},[],{"metadata":21924,"sys":21927,"fields":21932},{"tags":21925,"concepts":21926},[],[],{"space":21928,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21930,"publishedVersion":63,"revision":45,"locale":29},{"sys":21929},{"type":12,"linkType":13,"id":14},{"sys":21931},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21933},{"url":408,"details":21934,"fileName":414,"contentType":415},{"size":410,"image":21935},{"width":412,"height":413},{"sys":21937,"fields":21940},{"id":21938,"createdAt":21939},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":21941,"slug":21942,"articleIntro":21941,"category":21943},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[21944],{"metadata":21945,"sys":21948,"fields":21955},{"tags":21946,"concepts":21947},[],[],{"space":21949,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21951,"publishedVersion":364,"revision":63,"contentType":21953,"locale":29},{"sys":21950},{"type":12,"linkType":13,"id":14},{"sys":21952},{"id":21,"type":12,"linkType":22},{"sys":21954},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21956,"metaTitle":374,"metaDescription":375,"mainTitle":21957,"subtitle":393,"heroImage":21972,"ctaButton":416,"ctaLink":417},[373],{"data":21958,"content":21959,"nodeType":75},{},[21960,21966],{"data":21961,"content":21962,"nodeType":386},{},[21963],{"data":21964,"marks":21965,"value":385,"nodeType":83},{},[],{"data":21967,"content":21968,"nodeType":88},{},[21969],{"data":21970,"marks":21971,"value":151,"nodeType":83},{},[],{"metadata":21973,"sys":21976,"fields":21981},{"tags":21974,"concepts":21975},[],[],{"space":21977,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":21979,"publishedVersion":63,"revision":45,"locale":29},{"sys":21978},{"type":12,"linkType":13,"id":14},{"sys":21980},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":21982},{"url":408,"details":21983,"fileName":414,"contentType":415},{"size":410,"image":21984},{"width":412,"height":413},{"sys":21986,"fields":21989},{"id":21987,"createdAt":21988},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":21990,"slug":21991,"articleIntro":21990,"category":21992},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[21993],{"metadata":21994,"sys":21997,"fields":22004},{"tags":21995,"concepts":21996},[],[],{"space":21998,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22000,"publishedVersion":364,"revision":63,"contentType":22002,"locale":29},{"sys":21999},{"type":12,"linkType":13,"id":14},{"sys":22001},{"id":21,"type":12,"linkType":22},{"sys":22003},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22005,"metaTitle":374,"metaDescription":375,"mainTitle":22006,"subtitle":393,"heroImage":22021,"ctaButton":416,"ctaLink":417},[373],{"data":22007,"content":22008,"nodeType":75},{},[22009,22015],{"data":22010,"content":22011,"nodeType":386},{},[22012],{"data":22013,"marks":22014,"value":385,"nodeType":83},{},[],{"data":22016,"content":22017,"nodeType":88},{},[22018],{"data":22019,"marks":22020,"value":151,"nodeType":83},{},[],{"metadata":22022,"sys":22025,"fields":22030},{"tags":22023,"concepts":22024},[],[],{"space":22026,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22028,"publishedVersion":63,"revision":45,"locale":29},{"sys":22027},{"type":12,"linkType":13,"id":14},{"sys":22029},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22031},{"url":408,"details":22032,"fileName":414,"contentType":415},{"size":410,"image":22033},{"width":412,"height":413},{"sys":22035,"fields":22038},{"id":22036,"createdAt":22037},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":22039,"slug":22040,"articleIntro":22039,"category":22041},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[22042],{"metadata":22043,"sys":22046,"fields":22053},{"tags":22044,"concepts":22045},[],[],{"space":22047,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22049,"publishedVersion":364,"revision":63,"contentType":22051,"locale":29},{"sys":22048},{"type":12,"linkType":13,"id":14},{"sys":22050},{"id":21,"type":12,"linkType":22},{"sys":22052},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22054,"metaTitle":374,"metaDescription":375,"mainTitle":22055,"subtitle":393,"heroImage":22070,"ctaButton":416,"ctaLink":417},[373],{"data":22056,"content":22057,"nodeType":75},{},[22058,22064],{"data":22059,"content":22060,"nodeType":386},{},[22061],{"data":22062,"marks":22063,"value":385,"nodeType":83},{},[],{"data":22065,"content":22066,"nodeType":88},{},[22067],{"data":22068,"marks":22069,"value":151,"nodeType":83},{},[],{"metadata":22071,"sys":22074,"fields":22079},{"tags":22072,"concepts":22073},[],[],{"space":22075,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22077,"publishedVersion":63,"revision":45,"locale":29},{"sys":22076},{"type":12,"linkType":13,"id":14},{"sys":22078},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22080},{"url":408,"details":22081,"fileName":414,"contentType":415},{"size":410,"image":22082},{"width":412,"height":413},{"sys":22084,"fields":22087},{"id":22085,"createdAt":22086},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":22088,"slug":22089,"articleIntro":22088,"category":22090},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[22091],{"metadata":22092,"sys":22095,"fields":22102},{"tags":22093,"concepts":22094},[],[],{"space":22096,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22098,"publishedVersion":364,"revision":63,"contentType":22100,"locale":29},{"sys":22097},{"type":12,"linkType":13,"id":14},{"sys":22099},{"id":21,"type":12,"linkType":22},{"sys":22101},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22103,"metaTitle":374,"metaDescription":375,"mainTitle":22104,"subtitle":393,"heroImage":22119,"ctaButton":416,"ctaLink":417},[373],{"data":22105,"content":22106,"nodeType":75},{},[22107,22113],{"data":22108,"content":22109,"nodeType":386},{},[22110],{"data":22111,"marks":22112,"value":385,"nodeType":83},{},[],{"data":22114,"content":22115,"nodeType":88},{},[22116],{"data":22117,"marks":22118,"value":151,"nodeType":83},{},[],{"metadata":22120,"sys":22123,"fields":22128},{"tags":22121,"concepts":22122},[],[],{"space":22124,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22126,"publishedVersion":63,"revision":45,"locale":29},{"sys":22125},{"type":12,"linkType":13,"id":14},{"sys":22127},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22129},{"url":408,"details":22130,"fileName":414,"contentType":415},{"size":410,"image":22131},{"width":412,"height":413},{"sys":22133,"fields":22136},{"id":22134,"createdAt":22135},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":22137,"slug":22138,"articleIntro":22137,"category":22139},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[22140],{"metadata":22141,"sys":22144,"fields":22151},{"tags":22142,"concepts":22143},[],[],{"space":22145,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22147,"publishedVersion":364,"revision":63,"contentType":22149,"locale":29},{"sys":22146},{"type":12,"linkType":13,"id":14},{"sys":22148},{"id":21,"type":12,"linkType":22},{"sys":22150},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22152,"metaTitle":374,"metaDescription":375,"mainTitle":22153,"subtitle":393,"heroImage":22168,"ctaButton":416,"ctaLink":417},[373],{"data":22154,"content":22155,"nodeType":75},{},[22156,22162],{"data":22157,"content":22158,"nodeType":386},{},[22159],{"data":22160,"marks":22161,"value":385,"nodeType":83},{},[],{"data":22163,"content":22164,"nodeType":88},{},[22165],{"data":22166,"marks":22167,"value":151,"nodeType":83},{},[],{"metadata":22169,"sys":22172,"fields":22177},{"tags":22170,"concepts":22171},[],[],{"space":22173,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22175,"publishedVersion":63,"revision":45,"locale":29},{"sys":22174},{"type":12,"linkType":13,"id":14},{"sys":22176},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22178},{"url":408,"details":22179,"fileName":414,"contentType":415},{"size":410,"image":22180},{"width":412,"height":413},{"sys":22182,"fields":22185},{"id":22183,"createdAt":22184},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":22186,"slug":22187,"articleIntro":22186,"category":22188},"Compte 101 - Capital","compte-101-capital",[22189],{"metadata":22190,"sys":22193,"fields":22200},{"tags":22191,"concepts":22192},[],[],{"space":22194,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22196,"publishedVersion":364,"revision":63,"contentType":22198,"locale":29},{"sys":22195},{"type":12,"linkType":13,"id":14},{"sys":22197},{"id":21,"type":12,"linkType":22},{"sys":22199},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22201,"metaTitle":374,"metaDescription":375,"mainTitle":22202,"subtitle":393,"heroImage":22217,"ctaButton":416,"ctaLink":417},[373],{"data":22203,"content":22204,"nodeType":75},{},[22205,22211],{"data":22206,"content":22207,"nodeType":386},{},[22208],{"data":22209,"marks":22210,"value":385,"nodeType":83},{},[],{"data":22212,"content":22213,"nodeType":88},{},[22214],{"data":22215,"marks":22216,"value":151,"nodeType":83},{},[],{"metadata":22218,"sys":22221,"fields":22226},{"tags":22219,"concepts":22220},[],[],{"space":22222,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22224,"publishedVersion":63,"revision":45,"locale":29},{"sys":22223},{"type":12,"linkType":13,"id":14},{"sys":22225},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22227},{"url":408,"details":22228,"fileName":414,"contentType":415},{"size":410,"image":22229},{"width":412,"height":413},{"sys":22231,"fields":22234},{"id":22232,"createdAt":22233},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":22235,"slug":22236,"articleIntro":22235,"category":22237},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[22238],{"metadata":22239,"sys":22242,"fields":22249},{"tags":22240,"concepts":22241},[],[],{"space":22243,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22245,"publishedVersion":364,"revision":63,"contentType":22247,"locale":29},{"sys":22244},{"type":12,"linkType":13,"id":14},{"sys":22246},{"id":21,"type":12,"linkType":22},{"sys":22248},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22250,"metaTitle":374,"metaDescription":375,"mainTitle":22251,"subtitle":393,"heroImage":22266,"ctaButton":416,"ctaLink":417},[373],{"data":22252,"content":22253,"nodeType":75},{},[22254,22260],{"data":22255,"content":22256,"nodeType":386},{},[22257],{"data":22258,"marks":22259,"value":385,"nodeType":83},{},[],{"data":22261,"content":22262,"nodeType":88},{},[22263],{"data":22264,"marks":22265,"value":151,"nodeType":83},{},[],{"metadata":22267,"sys":22270,"fields":22275},{"tags":22268,"concepts":22269},[],[],{"space":22271,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22273,"publishedVersion":63,"revision":45,"locale":29},{"sys":22272},{"type":12,"linkType":13,"id":14},{"sys":22274},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22276},{"url":408,"details":22277,"fileName":414,"contentType":415},{"size":410,"image":22278},{"width":412,"height":413},{"sys":22280,"fields":22283},{"id":22281,"createdAt":22282},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":22284,"slug":22285,"articleIntro":22284,"category":22286},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[22287],{"metadata":22288,"sys":22291,"fields":22298},{"tags":22289,"concepts":22290},[],[],{"space":22292,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22294,"publishedVersion":364,"revision":63,"contentType":22296,"locale":29},{"sys":22293},{"type":12,"linkType":13,"id":14},{"sys":22295},{"id":21,"type":12,"linkType":22},{"sys":22297},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22299,"metaTitle":374,"metaDescription":375,"mainTitle":22300,"subtitle":393,"heroImage":22315,"ctaButton":416,"ctaLink":417},[373],{"data":22301,"content":22302,"nodeType":75},{},[22303,22309],{"data":22304,"content":22305,"nodeType":386},{},[22306],{"data":22307,"marks":22308,"value":385,"nodeType":83},{},[],{"data":22310,"content":22311,"nodeType":88},{},[22312],{"data":22313,"marks":22314,"value":151,"nodeType":83},{},[],{"metadata":22316,"sys":22319,"fields":22324},{"tags":22317,"concepts":22318},[],[],{"space":22320,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22322,"publishedVersion":63,"revision":45,"locale":29},{"sys":22321},{"type":12,"linkType":13,"id":14},{"sys":22323},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22325},{"url":408,"details":22326,"fileName":414,"contentType":415},{"size":410,"image":22327},{"width":412,"height":413},{"sys":22329,"fields":22332},{"id":22330,"createdAt":22331},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":22333,"slug":22334,"articleIntro":22333,"category":22335},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[22336],{"metadata":22337,"sys":22340,"fields":22347},{"tags":22338,"concepts":22339},[],[],{"space":22341,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22343,"publishedVersion":364,"revision":63,"contentType":22345,"locale":29},{"sys":22342},{"type":12,"linkType":13,"id":14},{"sys":22344},{"id":21,"type":12,"linkType":22},{"sys":22346},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22348,"metaTitle":374,"metaDescription":375,"mainTitle":22349,"subtitle":393,"heroImage":22364,"ctaButton":416,"ctaLink":417},[373],{"data":22350,"content":22351,"nodeType":75},{},[22352,22358],{"data":22353,"content":22354,"nodeType":386},{},[22355],{"data":22356,"marks":22357,"value":385,"nodeType":83},{},[],{"data":22359,"content":22360,"nodeType":88},{},[22361],{"data":22362,"marks":22363,"value":151,"nodeType":83},{},[],{"metadata":22365,"sys":22368,"fields":22373},{"tags":22366,"concepts":22367},[],[],{"space":22369,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22371,"publishedVersion":63,"revision":45,"locale":29},{"sys":22370},{"type":12,"linkType":13,"id":14},{"sys":22372},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22374},{"url":408,"details":22375,"fileName":414,"contentType":415},{"size":410,"image":22376},{"width":412,"height":413},{"sys":22378,"fields":22381},{"id":22379,"createdAt":22380},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":22382,"slug":22383,"articleIntro":22382,"category":22384},"Compte 508 - Obligations","compte-508-obligations",[22385],{"metadata":22386,"sys":22389,"fields":22396},{"tags":22387,"concepts":22388},[],[],{"space":22390,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22392,"publishedVersion":364,"revision":63,"contentType":22394,"locale":29},{"sys":22391},{"type":12,"linkType":13,"id":14},{"sys":22393},{"id":21,"type":12,"linkType":22},{"sys":22395},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22397,"metaTitle":374,"metaDescription":375,"mainTitle":22398,"subtitle":393,"heroImage":22413,"ctaButton":416,"ctaLink":417},[373],{"data":22399,"content":22400,"nodeType":75},{},[22401,22407],{"data":22402,"content":22403,"nodeType":386},{},[22404],{"data":22405,"marks":22406,"value":385,"nodeType":83},{},[],{"data":22408,"content":22409,"nodeType":88},{},[22410],{"data":22411,"marks":22412,"value":151,"nodeType":83},{},[],{"metadata":22414,"sys":22417,"fields":22422},{"tags":22415,"concepts":22416},[],[],{"space":22418,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22420,"publishedVersion":63,"revision":45,"locale":29},{"sys":22419},{"type":12,"linkType":13,"id":14},{"sys":22421},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22423},{"url":408,"details":22424,"fileName":414,"contentType":415},{"size":410,"image":22425},{"width":412,"height":413},{"sys":22427,"fields":22430},{"id":22428,"createdAt":22429},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":22431,"slug":22432,"articleIntro":22431,"category":22433},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[22434],{"metadata":22435,"sys":22438,"fields":22445},{"tags":22436,"concepts":22437},[],[],{"space":22439,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22441,"publishedVersion":364,"revision":63,"contentType":22443,"locale":29},{"sys":22440},{"type":12,"linkType":13,"id":14},{"sys":22442},{"id":21,"type":12,"linkType":22},{"sys":22444},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22446,"metaTitle":374,"metaDescription":375,"mainTitle":22447,"subtitle":393,"heroImage":22462,"ctaButton":416,"ctaLink":417},[373],{"data":22448,"content":22449,"nodeType":75},{},[22450,22456],{"data":22451,"content":22452,"nodeType":386},{},[22453],{"data":22454,"marks":22455,"value":385,"nodeType":83},{},[],{"data":22457,"content":22458,"nodeType":88},{},[22459],{"data":22460,"marks":22461,"value":151,"nodeType":83},{},[],{"metadata":22463,"sys":22466,"fields":22471},{"tags":22464,"concepts":22465},[],[],{"space":22467,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22469,"publishedVersion":63,"revision":45,"locale":29},{"sys":22468},{"type":12,"linkType":13,"id":14},{"sys":22470},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22472},{"url":408,"details":22473,"fileName":414,"contentType":415},{"size":410,"image":22474},{"width":412,"height":413},{"sys":22476,"fields":22479},{"id":22477,"createdAt":22478},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":22480,"slug":22481,"articleIntro":22480,"category":22482},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[22483],{"metadata":22484,"sys":22487,"fields":22494},{"tags":22485,"concepts":22486},[],[],{"space":22488,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22490,"publishedVersion":364,"revision":63,"contentType":22492,"locale":29},{"sys":22489},{"type":12,"linkType":13,"id":14},{"sys":22491},{"id":21,"type":12,"linkType":22},{"sys":22493},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22495,"metaTitle":374,"metaDescription":375,"mainTitle":22496,"subtitle":393,"heroImage":22511,"ctaButton":416,"ctaLink":417},[373],{"data":22497,"content":22498,"nodeType":75},{},[22499,22505],{"data":22500,"content":22501,"nodeType":386},{},[22502],{"data":22503,"marks":22504,"value":385,"nodeType":83},{},[],{"data":22506,"content":22507,"nodeType":88},{},[22508],{"data":22509,"marks":22510,"value":151,"nodeType":83},{},[],{"metadata":22512,"sys":22515,"fields":22520},{"tags":22513,"concepts":22514},[],[],{"space":22516,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22518,"publishedVersion":63,"revision":45,"locale":29},{"sys":22517},{"type":12,"linkType":13,"id":14},{"sys":22519},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22521},{"url":408,"details":22522,"fileName":414,"contentType":415},{"size":410,"image":22523},{"width":412,"height":413},{"sys":22525,"fields":22528},{"id":22526,"createdAt":22527},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":22529,"slug":22530,"articleIntro":22531,"category":22532},"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.",[22533],{"metadata":22534,"sys":22537,"fields":22544},{"tags":22535,"concepts":22536},[],[],{"space":22538,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22540,"publishedVersion":364,"revision":63,"contentType":22542,"locale":29},{"sys":22539},{"type":12,"linkType":13,"id":14},{"sys":22541},{"id":21,"type":12,"linkType":22},{"sys":22543},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22545,"metaTitle":374,"metaDescription":375,"mainTitle":22546,"subtitle":393,"heroImage":22561,"ctaButton":416,"ctaLink":417},[373],{"data":22547,"content":22548,"nodeType":75},{},[22549,22555],{"data":22550,"content":22551,"nodeType":386},{},[22552],{"data":22553,"marks":22554,"value":385,"nodeType":83},{},[],{"data":22556,"content":22557,"nodeType":88},{},[22558],{"data":22559,"marks":22560,"value":151,"nodeType":83},{},[],{"metadata":22562,"sys":22565,"fields":22570},{"tags":22563,"concepts":22564},[],[],{"space":22566,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22568,"publishedVersion":63,"revision":45,"locale":29},{"sys":22567},{"type":12,"linkType":13,"id":14},{"sys":22569},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22571},{"url":408,"details":22572,"fileName":414,"contentType":415},{"size":410,"image":22573},{"width":412,"height":413},{"sys":22575,"fields":22578},{"id":22576,"createdAt":22577},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":22579,"slug":22580,"articleIntro":22579,"category":22581},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[22582],{"metadata":22583,"sys":22586,"fields":22593},{"tags":22584,"concepts":22585},[],[],{"space":22587,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22589,"publishedVersion":364,"revision":63,"contentType":22591,"locale":29},{"sys":22588},{"type":12,"linkType":13,"id":14},{"sys":22590},{"id":21,"type":12,"linkType":22},{"sys":22592},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22594,"metaTitle":374,"metaDescription":375,"mainTitle":22595,"subtitle":393,"heroImage":22610,"ctaButton":416,"ctaLink":417},[373],{"data":22596,"content":22597,"nodeType":75},{},[22598,22604],{"data":22599,"content":22600,"nodeType":386},{},[22601],{"data":22602,"marks":22603,"value":385,"nodeType":83},{},[],{"data":22605,"content":22606,"nodeType":88},{},[22607],{"data":22608,"marks":22609,"value":151,"nodeType":83},{},[],{"metadata":22611,"sys":22614,"fields":22619},{"tags":22612,"concepts":22613},[],[],{"space":22615,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22617,"publishedVersion":63,"revision":45,"locale":29},{"sys":22616},{"type":12,"linkType":13,"id":14},{"sys":22618},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22620},{"url":408,"details":22621,"fileName":414,"contentType":415},{"size":410,"image":22622},{"width":412,"height":413},{"sys":22624,"fields":22627},{"id":22625,"createdAt":22626},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":22628,"slug":22629,"articleIntro":22630,"category":22631},"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.",[22632],{"metadata":22633,"sys":22636,"fields":22643},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22639,"publishedVersion":364,"revision":63,"contentType":22641,"locale":29},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":21,"type":12,"linkType":22},{"sys":22642},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22644,"metaTitle":374,"metaDescription":375,"mainTitle":22645,"subtitle":393,"heroImage":22660,"ctaButton":416,"ctaLink":417},[373],{"data":22646,"content":22647,"nodeType":75},{},[22648,22654],{"data":22649,"content":22650,"nodeType":386},{},[22651],{"data":22652,"marks":22653,"value":385,"nodeType":83},{},[],{"data":22655,"content":22656,"nodeType":88},{},[22657],{"data":22658,"marks":22659,"value":151,"nodeType":83},{},[],{"metadata":22661,"sys":22664,"fields":22669},{"tags":22662,"concepts":22663},[],[],{"space":22665,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22667,"publishedVersion":63,"revision":45,"locale":29},{"sys":22666},{"type":12,"linkType":13,"id":14},{"sys":22668},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22670},{"url":408,"details":22671,"fileName":414,"contentType":415},{"size":410,"image":22672},{"width":412,"height":413},{"sys":22674,"fields":22677},{"id":22675,"createdAt":22676},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":22678,"slug":22679,"articleIntro":-1,"category":22680},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[22681],{"metadata":22682,"sys":22685,"fields":22692},{"tags":22683,"concepts":22684},[],[],{"space":22686,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22688,"publishedVersion":364,"revision":63,"contentType":22690,"locale":29},{"sys":22687},{"type":12,"linkType":13,"id":14},{"sys":22689},{"id":21,"type":12,"linkType":22},{"sys":22691},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22693,"metaTitle":374,"metaDescription":375,"mainTitle":22694,"subtitle":393,"heroImage":22709,"ctaButton":416,"ctaLink":417},[373],{"data":22695,"content":22696,"nodeType":75},{},[22697,22703],{"data":22698,"content":22699,"nodeType":386},{},[22700],{"data":22701,"marks":22702,"value":385,"nodeType":83},{},[],{"data":22704,"content":22705,"nodeType":88},{},[22706],{"data":22707,"marks":22708,"value":151,"nodeType":83},{},[],{"metadata":22710,"sys":22713,"fields":22718},{"tags":22711,"concepts":22712},[],[],{"space":22714,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22716,"publishedVersion":63,"revision":45,"locale":29},{"sys":22715},{"type":12,"linkType":13,"id":14},{"sys":22717},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22719},{"url":408,"details":22720,"fileName":414,"contentType":415},{"size":410,"image":22721},{"width":412,"height":413},{"sys":22723,"fields":22726},{"id":22724,"createdAt":22725},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":22727,"slug":22728,"articleIntro":22727,"category":22729},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[22730],{"metadata":22731,"sys":22734,"fields":22741},{"tags":22732,"concepts":22733},[],[],{"space":22735,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22737,"publishedVersion":364,"revision":63,"contentType":22739,"locale":29},{"sys":22736},{"type":12,"linkType":13,"id":14},{"sys":22738},{"id":21,"type":12,"linkType":22},{"sys":22740},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22742,"metaTitle":374,"metaDescription":375,"mainTitle":22743,"subtitle":393,"heroImage":22758,"ctaButton":416,"ctaLink":417},[373],{"data":22744,"content":22745,"nodeType":75},{},[22746,22752],{"data":22747,"content":22748,"nodeType":386},{},[22749],{"data":22750,"marks":22751,"value":385,"nodeType":83},{},[],{"data":22753,"content":22754,"nodeType":88},{},[22755],{"data":22756,"marks":22757,"value":151,"nodeType":83},{},[],{"metadata":22759,"sys":22762,"fields":22767},{"tags":22760,"concepts":22761},[],[],{"space":22763,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22765,"publishedVersion":63,"revision":45,"locale":29},{"sys":22764},{"type":12,"linkType":13,"id":14},{"sys":22766},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22768},{"url":408,"details":22769,"fileName":414,"contentType":415},{"size":410,"image":22770},{"width":412,"height":413},{"sys":22772,"fields":22775},{"id":22773,"createdAt":22774},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":22776,"slug":22777,"articleIntro":22776,"category":22778},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[22779],{"metadata":22780,"sys":22783,"fields":22790},{"tags":22781,"concepts":22782},[],[],{"space":22784,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22786,"publishedVersion":364,"revision":63,"contentType":22788,"locale":29},{"sys":22785},{"type":12,"linkType":13,"id":14},{"sys":22787},{"id":21,"type":12,"linkType":22},{"sys":22789},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22791,"metaTitle":374,"metaDescription":375,"mainTitle":22792,"subtitle":393,"heroImage":22807,"ctaButton":416,"ctaLink":417},[373],{"data":22793,"content":22794,"nodeType":75},{},[22795,22801],{"data":22796,"content":22797,"nodeType":386},{},[22798],{"data":22799,"marks":22800,"value":385,"nodeType":83},{},[],{"data":22802,"content":22803,"nodeType":88},{},[22804],{"data":22805,"marks":22806,"value":151,"nodeType":83},{},[],{"metadata":22808,"sys":22811,"fields":22816},{"tags":22809,"concepts":22810},[],[],{"space":22812,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22814,"publishedVersion":63,"revision":45,"locale":29},{"sys":22813},{"type":12,"linkType":13,"id":14},{"sys":22815},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22817},{"url":408,"details":22818,"fileName":414,"contentType":415},{"size":410,"image":22819},{"width":412,"height":413},{"sys":22821,"fields":22824},{"id":22822,"createdAt":22823},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":22825,"slug":22826,"articleIntro":22825,"category":22827},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[22828],{"metadata":22829,"sys":22832,"fields":22839},{"tags":22830,"concepts":22831},[],[],{"space":22833,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22835,"publishedVersion":364,"revision":63,"contentType":22837,"locale":29},{"sys":22834},{"type":12,"linkType":13,"id":14},{"sys":22836},{"id":21,"type":12,"linkType":22},{"sys":22838},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22840,"metaTitle":374,"metaDescription":375,"mainTitle":22841,"subtitle":393,"heroImage":22856,"ctaButton":416,"ctaLink":417},[373],{"data":22842,"content":22843,"nodeType":75},{},[22844,22850],{"data":22845,"content":22846,"nodeType":386},{},[22847],{"data":22848,"marks":22849,"value":385,"nodeType":83},{},[],{"data":22851,"content":22852,"nodeType":88},{},[22853],{"data":22854,"marks":22855,"value":151,"nodeType":83},{},[],{"metadata":22857,"sys":22860,"fields":22865},{"tags":22858,"concepts":22859},[],[],{"space":22861,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22863,"publishedVersion":63,"revision":45,"locale":29},{"sys":22862},{"type":12,"linkType":13,"id":14},{"sys":22864},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22866},{"url":408,"details":22867,"fileName":414,"contentType":415},{"size":410,"image":22868},{"width":412,"height":413},{"sys":22870,"fields":22873},{"id":22871,"createdAt":22872},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":22874,"slug":22875,"articleIntro":22874,"category":22876},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[22877],{"metadata":22878,"sys":22881,"fields":22888},{"tags":22879,"concepts":22880},[],[],{"space":22882,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22884,"publishedVersion":364,"revision":63,"contentType":22886,"locale":29},{"sys":22883},{"type":12,"linkType":13,"id":14},{"sys":22885},{"id":21,"type":12,"linkType":22},{"sys":22887},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22889,"metaTitle":374,"metaDescription":375,"mainTitle":22890,"subtitle":393,"heroImage":22905,"ctaButton":416,"ctaLink":417},[373],{"data":22891,"content":22892,"nodeType":75},{},[22893,22899],{"data":22894,"content":22895,"nodeType":386},{},[22896],{"data":22897,"marks":22898,"value":385,"nodeType":83},{},[],{"data":22900,"content":22901,"nodeType":88},{},[22902],{"data":22903,"marks":22904,"value":151,"nodeType":83},{},[],{"metadata":22906,"sys":22909,"fields":22914},{"tags":22907,"concepts":22908},[],[],{"space":22910,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22912,"publishedVersion":63,"revision":45,"locale":29},{"sys":22911},{"type":12,"linkType":13,"id":14},{"sys":22913},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22915},{"url":408,"details":22916,"fileName":414,"contentType":415},{"size":410,"image":22917},{"width":412,"height":413},{"sys":22919,"fields":22922},{"id":22920,"createdAt":22921},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":22923,"slug":22924,"articleIntro":-1,"category":22925},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[22926],{"metadata":22927,"sys":22930,"fields":22937},{"tags":22928,"concepts":22929},[],[],{"space":22931,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22933,"publishedVersion":364,"revision":63,"contentType":22935,"locale":29},{"sys":22932},{"type":12,"linkType":13,"id":14},{"sys":22934},{"id":21,"type":12,"linkType":22},{"sys":22936},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22938,"metaTitle":374,"metaDescription":375,"mainTitle":22939,"subtitle":393,"heroImage":22954,"ctaButton":416,"ctaLink":417},[373],{"data":22940,"content":22941,"nodeType":75},{},[22942,22948],{"data":22943,"content":22944,"nodeType":386},{},[22945],{"data":22946,"marks":22947,"value":385,"nodeType":83},{},[],{"data":22949,"content":22950,"nodeType":88},{},[22951],{"data":22952,"marks":22953,"value":151,"nodeType":83},{},[],{"metadata":22955,"sys":22958,"fields":22963},{"tags":22956,"concepts":22957},[],[],{"space":22959,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":22961,"publishedVersion":63,"revision":45,"locale":29},{"sys":22960},{"type":12,"linkType":13,"id":14},{"sys":22962},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":22964},{"url":408,"details":22965,"fileName":414,"contentType":415},{"size":410,"image":22966},{"width":412,"height":413},{"sys":22968,"fields":22971},{"id":22969,"createdAt":22970},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":22972,"slug":22973,"articleIntro":-1,"category":22974},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[22975],{"metadata":22976,"sys":22979,"fields":22986},{"tags":22977,"concepts":22978},[],[],{"space":22980,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22982,"publishedVersion":364,"revision":63,"contentType":22984,"locale":29},{"sys":22981},{"type":12,"linkType":13,"id":14},{"sys":22983},{"id":21,"type":12,"linkType":22},{"sys":22985},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22987,"metaTitle":374,"metaDescription":375,"mainTitle":22988,"subtitle":393,"heroImage":23003,"ctaButton":416,"ctaLink":417},[373],{"data":22989,"content":22990,"nodeType":75},{},[22991,22997],{"data":22992,"content":22993,"nodeType":386},{},[22994],{"data":22995,"marks":22996,"value":385,"nodeType":83},{},[],{"data":22998,"content":22999,"nodeType":88},{},[23000],{"data":23001,"marks":23002,"value":151,"nodeType":83},{},[],{"metadata":23004,"sys":23007,"fields":23012},{"tags":23005,"concepts":23006},[],[],{"space":23008,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23010,"publishedVersion":63,"revision":45,"locale":29},{"sys":23009},{"type":12,"linkType":13,"id":14},{"sys":23011},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23013},{"url":408,"details":23014,"fileName":414,"contentType":415},{"size":410,"image":23015},{"width":412,"height":413},{"sys":23017,"fields":23020},{"id":23018,"createdAt":23019},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":23021,"slug":23022,"articleIntro":-1,"category":23023},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[23024],{"metadata":23025,"sys":23028,"fields":23035},{"tags":23026,"concepts":23027},[],[],{"space":23029,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23031,"publishedVersion":364,"revision":63,"contentType":23033,"locale":29},{"sys":23030},{"type":12,"linkType":13,"id":14},{"sys":23032},{"id":21,"type":12,"linkType":22},{"sys":23034},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23036,"metaTitle":374,"metaDescription":375,"mainTitle":23037,"subtitle":393,"heroImage":23052,"ctaButton":416,"ctaLink":417},[373],{"data":23038,"content":23039,"nodeType":75},{},[23040,23046],{"data":23041,"content":23042,"nodeType":386},{},[23043],{"data":23044,"marks":23045,"value":385,"nodeType":83},{},[],{"data":23047,"content":23048,"nodeType":88},{},[23049],{"data":23050,"marks":23051,"value":151,"nodeType":83},{},[],{"metadata":23053,"sys":23056,"fields":23061},{"tags":23054,"concepts":23055},[],[],{"space":23057,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23059,"publishedVersion":63,"revision":45,"locale":29},{"sys":23058},{"type":12,"linkType":13,"id":14},{"sys":23060},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23062},{"url":408,"details":23063,"fileName":414,"contentType":415},{"size":410,"image":23064},{"width":412,"height":413},{"sys":23066,"fields":23069},{"id":23067,"createdAt":23068},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":23070,"slug":23071,"articleIntro":23070,"category":23072},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[23073],{"metadata":23074,"sys":23077,"fields":23084},{"tags":23075,"concepts":23076},[],[],{"space":23078,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23080,"publishedVersion":364,"revision":63,"contentType":23082,"locale":29},{"sys":23079},{"type":12,"linkType":13,"id":14},{"sys":23081},{"id":21,"type":12,"linkType":22},{"sys":23083},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23085,"metaTitle":374,"metaDescription":375,"mainTitle":23086,"subtitle":393,"heroImage":23101,"ctaButton":416,"ctaLink":417},[373],{"data":23087,"content":23088,"nodeType":75},{},[23089,23095],{"data":23090,"content":23091,"nodeType":386},{},[23092],{"data":23093,"marks":23094,"value":385,"nodeType":83},{},[],{"data":23096,"content":23097,"nodeType":88},{},[23098],{"data":23099,"marks":23100,"value":151,"nodeType":83},{},[],{"metadata":23102,"sys":23105,"fields":23110},{"tags":23103,"concepts":23104},[],[],{"space":23106,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23108,"publishedVersion":63,"revision":45,"locale":29},{"sys":23107},{"type":12,"linkType":13,"id":14},{"sys":23109},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23111},{"url":408,"details":23112,"fileName":414,"contentType":415},{"size":410,"image":23113},{"width":412,"height":413},{"sys":23115,"fields":23118},{"id":23116,"createdAt":23117},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":23119,"slug":23120,"articleIntro":-1,"category":23121},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[23122],{"metadata":23123,"sys":23126,"fields":23133},{"tags":23124,"concepts":23125},[],[],{"space":23127,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23129,"publishedVersion":364,"revision":63,"contentType":23131,"locale":29},{"sys":23128},{"type":12,"linkType":13,"id":14},{"sys":23130},{"id":21,"type":12,"linkType":22},{"sys":23132},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23134,"metaTitle":374,"metaDescription":375,"mainTitle":23135,"subtitle":393,"heroImage":23150,"ctaButton":416,"ctaLink":417},[373],{"data":23136,"content":23137,"nodeType":75},{},[23138,23144],{"data":23139,"content":23140,"nodeType":386},{},[23141],{"data":23142,"marks":23143,"value":385,"nodeType":83},{},[],{"data":23145,"content":23146,"nodeType":88},{},[23147],{"data":23148,"marks":23149,"value":151,"nodeType":83},{},[],{"metadata":23151,"sys":23154,"fields":23159},{"tags":23152,"concepts":23153},[],[],{"space":23155,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23157,"publishedVersion":63,"revision":45,"locale":29},{"sys":23156},{"type":12,"linkType":13,"id":14},{"sys":23158},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23160},{"url":408,"details":23161,"fileName":414,"contentType":415},{"size":410,"image":23162},{"width":412,"height":413},{"sys":23164,"fields":23167},{"id":23165,"createdAt":23166},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":23168,"slug":23169,"articleIntro":-1,"category":23170},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[23171],{"metadata":23172,"sys":23175,"fields":23182},{"tags":23173,"concepts":23174},[],[],{"space":23176,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23178,"publishedVersion":364,"revision":63,"contentType":23180,"locale":29},{"sys":23177},{"type":12,"linkType":13,"id":14},{"sys":23179},{"id":21,"type":12,"linkType":22},{"sys":23181},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23183,"metaTitle":374,"metaDescription":375,"mainTitle":23184,"subtitle":393,"heroImage":23199,"ctaButton":416,"ctaLink":417},[373],{"data":23185,"content":23186,"nodeType":75},{},[23187,23193],{"data":23188,"content":23189,"nodeType":386},{},[23190],{"data":23191,"marks":23192,"value":385,"nodeType":83},{},[],{"data":23194,"content":23195,"nodeType":88},{},[23196],{"data":23197,"marks":23198,"value":151,"nodeType":83},{},[],{"metadata":23200,"sys":23203,"fields":23208},{"tags":23201,"concepts":23202},[],[],{"space":23204,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23206,"publishedVersion":63,"revision":45,"locale":29},{"sys":23205},{"type":12,"linkType":13,"id":14},{"sys":23207},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23209},{"url":408,"details":23210,"fileName":414,"contentType":415},{"size":410,"image":23211},{"width":412,"height":413},{"sys":23213,"fields":23216},{"id":23214,"createdAt":23215},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":23217,"slug":23218,"articleIntro":-1,"category":23219},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[23220],{"metadata":23221,"sys":23224,"fields":23231},{"tags":23222,"concepts":23223},[],[],{"space":23225,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23227,"publishedVersion":364,"revision":63,"contentType":23229,"locale":29},{"sys":23226},{"type":12,"linkType":13,"id":14},{"sys":23228},{"id":21,"type":12,"linkType":22},{"sys":23230},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23232,"metaTitle":374,"metaDescription":375,"mainTitle":23233,"subtitle":393,"heroImage":23248,"ctaButton":416,"ctaLink":417},[373],{"data":23234,"content":23235,"nodeType":75},{},[23236,23242],{"data":23237,"content":23238,"nodeType":386},{},[23239],{"data":23240,"marks":23241,"value":385,"nodeType":83},{},[],{"data":23243,"content":23244,"nodeType":88},{},[23245],{"data":23246,"marks":23247,"value":151,"nodeType":83},{},[],{"metadata":23249,"sys":23252,"fields":23257},{"tags":23250,"concepts":23251},[],[],{"space":23253,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23255,"publishedVersion":63,"revision":45,"locale":29},{"sys":23254},{"type":12,"linkType":13,"id":14},{"sys":23256},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23258},{"url":408,"details":23259,"fileName":414,"contentType":415},{"size":410,"image":23260},{"width":412,"height":413},{"sys":23262,"fields":23265},{"id":23263,"createdAt":23264},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":23266,"slug":23267,"articleIntro":-1,"category":23268},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[23269],{"metadata":23270,"sys":23273,"fields":23280},{"tags":23271,"concepts":23272},[],[],{"space":23274,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23276,"publishedVersion":364,"revision":63,"contentType":23278,"locale":29},{"sys":23275},{"type":12,"linkType":13,"id":14},{"sys":23277},{"id":21,"type":12,"linkType":22},{"sys":23279},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23281,"metaTitle":374,"metaDescription":375,"mainTitle":23282,"subtitle":393,"heroImage":23297,"ctaButton":416,"ctaLink":417},[373],{"data":23283,"content":23284,"nodeType":75},{},[23285,23291],{"data":23286,"content":23287,"nodeType":386},{},[23288],{"data":23289,"marks":23290,"value":385,"nodeType":83},{},[],{"data":23292,"content":23293,"nodeType":88},{},[23294],{"data":23295,"marks":23296,"value":151,"nodeType":83},{},[],{"metadata":23298,"sys":23301,"fields":23306},{"tags":23299,"concepts":23300},[],[],{"space":23302,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23304,"publishedVersion":63,"revision":45,"locale":29},{"sys":23303},{"type":12,"linkType":13,"id":14},{"sys":23305},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23307},{"url":408,"details":23308,"fileName":414,"contentType":415},{"size":410,"image":23309},{"width":412,"height":413},{"sys":23311,"fields":23314},{"id":23312,"createdAt":23313},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":23315,"slug":23316,"articleIntro":23315,"category":23317},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[23318],{"metadata":23319,"sys":23322,"fields":23329},{"tags":23320,"concepts":23321},[],[],{"space":23323,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23325,"publishedVersion":364,"revision":63,"contentType":23327,"locale":29},{"sys":23324},{"type":12,"linkType":13,"id":14},{"sys":23326},{"id":21,"type":12,"linkType":22},{"sys":23328},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23330,"metaTitle":374,"metaDescription":375,"mainTitle":23331,"subtitle":393,"heroImage":23346,"ctaButton":416,"ctaLink":417},[373],{"data":23332,"content":23333,"nodeType":75},{},[23334,23340],{"data":23335,"content":23336,"nodeType":386},{},[23337],{"data":23338,"marks":23339,"value":385,"nodeType":83},{},[],{"data":23341,"content":23342,"nodeType":88},{},[23343],{"data":23344,"marks":23345,"value":151,"nodeType":83},{},[],{"metadata":23347,"sys":23350,"fields":23355},{"tags":23348,"concepts":23349},[],[],{"space":23351,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23353,"publishedVersion":63,"revision":45,"locale":29},{"sys":23352},{"type":12,"linkType":13,"id":14},{"sys":23354},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23356},{"url":408,"details":23357,"fileName":414,"contentType":415},{"size":410,"image":23358},{"width":412,"height":413},{"sys":23360,"fields":23363},{"id":23361,"createdAt":23362},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":23364,"slug":23365,"articleIntro":23366,"category":23367},"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.",[23368],{"metadata":23369,"sys":23372,"fields":23379},{"tags":23370,"concepts":23371},[],[],{"space":23373,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23375,"publishedVersion":364,"revision":63,"contentType":23377,"locale":29},{"sys":23374},{"type":12,"linkType":13,"id":14},{"sys":23376},{"id":21,"type":12,"linkType":22},{"sys":23378},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23380,"metaTitle":374,"metaDescription":375,"mainTitle":23381,"subtitle":393,"heroImage":23396,"ctaButton":416,"ctaLink":417},[373],{"data":23382,"content":23383,"nodeType":75},{},[23384,23390],{"data":23385,"content":23386,"nodeType":386},{},[23387],{"data":23388,"marks":23389,"value":385,"nodeType":83},{},[],{"data":23391,"content":23392,"nodeType":88},{},[23393],{"data":23394,"marks":23395,"value":151,"nodeType":83},{},[],{"metadata":23397,"sys":23400,"fields":23405},{"tags":23398,"concepts":23399},[],[],{"space":23401,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23403,"publishedVersion":63,"revision":45,"locale":29},{"sys":23402},{"type":12,"linkType":13,"id":14},{"sys":23404},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23406},{"url":408,"details":23407,"fileName":414,"contentType":415},{"size":410,"image":23408},{"width":412,"height":413},{"sys":23410,"fields":23413},{"id":23411,"createdAt":23412},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":23414,"slug":23415,"articleIntro":23414,"category":23416},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[23417],{"metadata":23418,"sys":23421,"fields":23428},{"tags":23419,"concepts":23420},[],[],{"space":23422,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23424,"publishedVersion":364,"revision":63,"contentType":23426,"locale":29},{"sys":23423},{"type":12,"linkType":13,"id":14},{"sys":23425},{"id":21,"type":12,"linkType":22},{"sys":23427},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23429,"metaTitle":374,"metaDescription":375,"mainTitle":23430,"subtitle":393,"heroImage":23445,"ctaButton":416,"ctaLink":417},[373],{"data":23431,"content":23432,"nodeType":75},{},[23433,23439],{"data":23434,"content":23435,"nodeType":386},{},[23436],{"data":23437,"marks":23438,"value":385,"nodeType":83},{},[],{"data":23440,"content":23441,"nodeType":88},{},[23442],{"data":23443,"marks":23444,"value":151,"nodeType":83},{},[],{"metadata":23446,"sys":23449,"fields":23454},{"tags":23447,"concepts":23448},[],[],{"space":23450,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23452,"publishedVersion":63,"revision":45,"locale":29},{"sys":23451},{"type":12,"linkType":13,"id":14},{"sys":23453},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23455},{"url":408,"details":23456,"fileName":414,"contentType":415},{"size":410,"image":23457},{"width":412,"height":413},{"sys":23459,"fields":23462},{"id":23460,"createdAt":23461},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":23463,"slug":23464,"articleIntro":23463,"category":23465},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[23466],{"metadata":23467,"sys":23470,"fields":23477},{"tags":23468,"concepts":23469},[],[],{"space":23471,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23473,"publishedVersion":364,"revision":63,"contentType":23475,"locale":29},{"sys":23472},{"type":12,"linkType":13,"id":14},{"sys":23474},{"id":21,"type":12,"linkType":22},{"sys":23476},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23478,"metaTitle":374,"metaDescription":375,"mainTitle":23479,"subtitle":393,"heroImage":23494,"ctaButton":416,"ctaLink":417},[373],{"data":23480,"content":23481,"nodeType":75},{},[23482,23488],{"data":23483,"content":23484,"nodeType":386},{},[23485],{"data":23486,"marks":23487,"value":385,"nodeType":83},{},[],{"data":23489,"content":23490,"nodeType":88},{},[23491],{"data":23492,"marks":23493,"value":151,"nodeType":83},{},[],{"metadata":23495,"sys":23498,"fields":23503},{"tags":23496,"concepts":23497},[],[],{"space":23499,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23501,"publishedVersion":63,"revision":45,"locale":29},{"sys":23500},{"type":12,"linkType":13,"id":14},{"sys":23502},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23504},{"url":408,"details":23505,"fileName":414,"contentType":415},{"size":410,"image":23506},{"width":412,"height":413},{"sys":23508,"fields":23511},{"id":23509,"createdAt":23510},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":23512,"slug":23513,"articleIntro":-1,"category":23514},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[23515],{"metadata":23516,"sys":23519,"fields":23526},{"tags":23517,"concepts":23518},[],[],{"space":23520,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23522,"publishedVersion":364,"revision":63,"contentType":23524,"locale":29},{"sys":23521},{"type":12,"linkType":13,"id":14},{"sys":23523},{"id":21,"type":12,"linkType":22},{"sys":23525},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23527,"metaTitle":374,"metaDescription":375,"mainTitle":23528,"subtitle":393,"heroImage":23543,"ctaButton":416,"ctaLink":417},[373],{"data":23529,"content":23530,"nodeType":75},{},[23531,23537],{"data":23532,"content":23533,"nodeType":386},{},[23534],{"data":23535,"marks":23536,"value":385,"nodeType":83},{},[],{"data":23538,"content":23539,"nodeType":88},{},[23540],{"data":23541,"marks":23542,"value":151,"nodeType":83},{},[],{"metadata":23544,"sys":23547,"fields":23552},{"tags":23545,"concepts":23546},[],[],{"space":23548,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23550,"publishedVersion":63,"revision":45,"locale":29},{"sys":23549},{"type":12,"linkType":13,"id":14},{"sys":23551},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23553},{"url":408,"details":23554,"fileName":414,"contentType":415},{"size":410,"image":23555},{"width":412,"height":413},{"sys":23557,"fields":23560},{"id":23558,"createdAt":23559},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":23561,"slug":23562,"articleIntro":23561,"category":23563},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[23564],{"metadata":23565,"sys":23568,"fields":23575},{"tags":23566,"concepts":23567},[],[],{"space":23569,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23571,"publishedVersion":364,"revision":63,"contentType":23573,"locale":29},{"sys":23570},{"type":12,"linkType":13,"id":14},{"sys":23572},{"id":21,"type":12,"linkType":22},{"sys":23574},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23576,"metaTitle":374,"metaDescription":375,"mainTitle":23577,"subtitle":393,"heroImage":23592,"ctaButton":416,"ctaLink":417},[373],{"data":23578,"content":23579,"nodeType":75},{},[23580,23586],{"data":23581,"content":23582,"nodeType":386},{},[23583],{"data":23584,"marks":23585,"value":385,"nodeType":83},{},[],{"data":23587,"content":23588,"nodeType":88},{},[23589],{"data":23590,"marks":23591,"value":151,"nodeType":83},{},[],{"metadata":23593,"sys":23596,"fields":23601},{"tags":23594,"concepts":23595},[],[],{"space":23597,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23599,"publishedVersion":63,"revision":45,"locale":29},{"sys":23598},{"type":12,"linkType":13,"id":14},{"sys":23600},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23602},{"url":408,"details":23603,"fileName":414,"contentType":415},{"size":410,"image":23604},{"width":412,"height":413},{"sys":23606,"fields":23609},{"id":23607,"createdAt":23608},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":23610,"slug":23611,"articleIntro":23610,"category":23612},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[23613],{"metadata":23614,"sys":23617,"fields":23624},{"tags":23615,"concepts":23616},[],[],{"space":23618,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23620,"publishedVersion":364,"revision":63,"contentType":23622,"locale":29},{"sys":23619},{"type":12,"linkType":13,"id":14},{"sys":23621},{"id":21,"type":12,"linkType":22},{"sys":23623},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23625,"metaTitle":374,"metaDescription":375,"mainTitle":23626,"subtitle":393,"heroImage":23641,"ctaButton":416,"ctaLink":417},[373],{"data":23627,"content":23628,"nodeType":75},{},[23629,23635],{"data":23630,"content":23631,"nodeType":386},{},[23632],{"data":23633,"marks":23634,"value":385,"nodeType":83},{},[],{"data":23636,"content":23637,"nodeType":88},{},[23638],{"data":23639,"marks":23640,"value":151,"nodeType":83},{},[],{"metadata":23642,"sys":23645,"fields":23650},{"tags":23643,"concepts":23644},[],[],{"space":23646,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23648,"publishedVersion":63,"revision":45,"locale":29},{"sys":23647},{"type":12,"linkType":13,"id":14},{"sys":23649},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23651},{"url":408,"details":23652,"fileName":414,"contentType":415},{"size":410,"image":23653},{"width":412,"height":413},{"sys":23655,"fields":23658},{"id":23656,"createdAt":23657},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":23659,"slug":23660,"articleIntro":23659,"category":23661},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[23662],{"metadata":23663,"sys":23666,"fields":23673},{"tags":23664,"concepts":23665},[],[],{"space":23667,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23669,"publishedVersion":364,"revision":63,"contentType":23671,"locale":29},{"sys":23668},{"type":12,"linkType":13,"id":14},{"sys":23670},{"id":21,"type":12,"linkType":22},{"sys":23672},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23674,"metaTitle":374,"metaDescription":375,"mainTitle":23675,"subtitle":393,"heroImage":23690,"ctaButton":416,"ctaLink":417},[373],{"data":23676,"content":23677,"nodeType":75},{},[23678,23684],{"data":23679,"content":23680,"nodeType":386},{},[23681],{"data":23682,"marks":23683,"value":385,"nodeType":83},{},[],{"data":23685,"content":23686,"nodeType":88},{},[23687],{"data":23688,"marks":23689,"value":151,"nodeType":83},{},[],{"metadata":23691,"sys":23694,"fields":23699},{"tags":23692,"concepts":23693},[],[],{"space":23695,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23697,"publishedVersion":63,"revision":45,"locale":29},{"sys":23696},{"type":12,"linkType":13,"id":14},{"sys":23698},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23700},{"url":408,"details":23701,"fileName":414,"contentType":415},{"size":410,"image":23702},{"width":412,"height":413},{"sys":23704,"fields":23707},{"id":23705,"createdAt":23706},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":23708,"slug":23709,"articleIntro":23708,"category":23710},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[23711],{"metadata":23712,"sys":23715,"fields":23722},{"tags":23713,"concepts":23714},[],[],{"space":23716,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23718,"publishedVersion":364,"revision":63,"contentType":23720,"locale":29},{"sys":23717},{"type":12,"linkType":13,"id":14},{"sys":23719},{"id":21,"type":12,"linkType":22},{"sys":23721},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23723,"metaTitle":374,"metaDescription":375,"mainTitle":23724,"subtitle":393,"heroImage":23739,"ctaButton":416,"ctaLink":417},[373],{"data":23725,"content":23726,"nodeType":75},{},[23727,23733],{"data":23728,"content":23729,"nodeType":386},{},[23730],{"data":23731,"marks":23732,"value":385,"nodeType":83},{},[],{"data":23734,"content":23735,"nodeType":88},{},[23736],{"data":23737,"marks":23738,"value":151,"nodeType":83},{},[],{"metadata":23740,"sys":23743,"fields":23748},{"tags":23741,"concepts":23742},[],[],{"space":23744,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23746,"publishedVersion":63,"revision":45,"locale":29},{"sys":23745},{"type":12,"linkType":13,"id":14},{"sys":23747},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23749},{"url":408,"details":23750,"fileName":414,"contentType":415},{"size":410,"image":23751},{"width":412,"height":413},{"sys":23753,"fields":23756},{"id":23754,"createdAt":23755},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":23757,"slug":23758,"articleIntro":23757,"category":23759},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[23760],{"metadata":23761,"sys":23764,"fields":23771},{"tags":23762,"concepts":23763},[],[],{"space":23765,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23767,"publishedVersion":364,"revision":63,"contentType":23769,"locale":29},{"sys":23766},{"type":12,"linkType":13,"id":14},{"sys":23768},{"id":21,"type":12,"linkType":22},{"sys":23770},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23772,"metaTitle":374,"metaDescription":375,"mainTitle":23773,"subtitle":393,"heroImage":23788,"ctaButton":416,"ctaLink":417},[373],{"data":23774,"content":23775,"nodeType":75},{},[23776,23782],{"data":23777,"content":23778,"nodeType":386},{},[23779],{"data":23780,"marks":23781,"value":385,"nodeType":83},{},[],{"data":23783,"content":23784,"nodeType":88},{},[23785],{"data":23786,"marks":23787,"value":151,"nodeType":83},{},[],{"metadata":23789,"sys":23792,"fields":23797},{"tags":23790,"concepts":23791},[],[],{"space":23793,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23795,"publishedVersion":63,"revision":45,"locale":29},{"sys":23794},{"type":12,"linkType":13,"id":14},{"sys":23796},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23798},{"url":408,"details":23799,"fileName":414,"contentType":415},{"size":410,"image":23800},{"width":412,"height":413},{"sys":23802,"fields":23805},{"id":23803,"createdAt":23804},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":23806,"slug":23807,"articleIntro":23806,"category":23808},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[23809],{"metadata":23810,"sys":23813,"fields":23820},{"tags":23811,"concepts":23812},[],[],{"space":23814,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23816,"publishedVersion":364,"revision":63,"contentType":23818,"locale":29},{"sys":23815},{"type":12,"linkType":13,"id":14},{"sys":23817},{"id":21,"type":12,"linkType":22},{"sys":23819},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23821,"metaTitle":374,"metaDescription":375,"mainTitle":23822,"subtitle":393,"heroImage":23837,"ctaButton":416,"ctaLink":417},[373],{"data":23823,"content":23824,"nodeType":75},{},[23825,23831],{"data":23826,"content":23827,"nodeType":386},{},[23828],{"data":23829,"marks":23830,"value":385,"nodeType":83},{},[],{"data":23832,"content":23833,"nodeType":88},{},[23834],{"data":23835,"marks":23836,"value":151,"nodeType":83},{},[],{"metadata":23838,"sys":23841,"fields":23846},{"tags":23839,"concepts":23840},[],[],{"space":23842,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23844,"publishedVersion":63,"revision":45,"locale":29},{"sys":23843},{"type":12,"linkType":13,"id":14},{"sys":23845},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23847},{"url":408,"details":23848,"fileName":414,"contentType":415},{"size":410,"image":23849},{"width":412,"height":413},{"sys":23851,"fields":23854},{"id":23852,"createdAt":23853},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23855,"slug":23856,"articleIntro":23855,"category":23857},"78174 - Créances","compte-78174-creances",[23858],{"metadata":23859,"sys":23862,"fields":23869},{"tags":23860,"concepts":23861},[],[],{"space":23863,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23865,"publishedVersion":364,"revision":63,"contentType":23867,"locale":29},{"sys":23864},{"type":12,"linkType":13,"id":14},{"sys":23866},{"id":21,"type":12,"linkType":22},{"sys":23868},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23870,"metaTitle":374,"metaDescription":375,"mainTitle":23871,"subtitle":393,"heroImage":23886,"ctaButton":416,"ctaLink":417},[373],{"data":23872,"content":23873,"nodeType":75},{},[23874,23880],{"data":23875,"content":23876,"nodeType":386},{},[23877],{"data":23878,"marks":23879,"value":385,"nodeType":83},{},[],{"data":23881,"content":23882,"nodeType":88},{},[23883],{"data":23884,"marks":23885,"value":151,"nodeType":83},{},[],{"metadata":23887,"sys":23890,"fields":23895},{"tags":23888,"concepts":23889},[],[],{"space":23891,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23893,"publishedVersion":63,"revision":45,"locale":29},{"sys":23892},{"type":12,"linkType":13,"id":14},{"sys":23894},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23896},{"url":408,"details":23897,"fileName":414,"contentType":415},{"size":410,"image":23898},{"width":412,"height":413},{"sys":23900,"fields":23903},{"id":23901,"createdAt":23902},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":23904,"slug":23905,"articleIntro":23904,"category":23906},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[23907],{"metadata":23908,"sys":23911,"fields":23918},{"tags":23909,"concepts":23910},[],[],{"space":23912,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23914,"publishedVersion":364,"revision":63,"contentType":23916,"locale":29},{"sys":23913},{"type":12,"linkType":13,"id":14},{"sys":23915},{"id":21,"type":12,"linkType":22},{"sys":23917},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23919,"metaTitle":374,"metaDescription":375,"mainTitle":23920,"subtitle":393,"heroImage":23935,"ctaButton":416,"ctaLink":417},[373],{"data":23921,"content":23922,"nodeType":75},{},[23923,23929],{"data":23924,"content":23925,"nodeType":386},{},[23926],{"data":23927,"marks":23928,"value":385,"nodeType":83},{},[],{"data":23930,"content":23931,"nodeType":88},{},[23932],{"data":23933,"marks":23934,"value":151,"nodeType":83},{},[],{"metadata":23936,"sys":23939,"fields":23944},{"tags":23937,"concepts":23938},[],[],{"space":23940,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23942,"publishedVersion":63,"revision":45,"locale":29},{"sys":23941},{"type":12,"linkType":13,"id":14},{"sys":23943},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23945},{"url":408,"details":23946,"fileName":414,"contentType":415},{"size":410,"image":23947},{"width":412,"height":413},{"sys":23949,"fields":23952},{"id":23950,"createdAt":23951},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":23953,"slug":23954,"articleIntro":23953,"category":23955},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[23956],{"metadata":23957,"sys":23960,"fields":23967},{"tags":23958,"concepts":23959},[],[],{"space":23961,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23963,"publishedVersion":364,"revision":63,"contentType":23965,"locale":29},{"sys":23962},{"type":12,"linkType":13,"id":14},{"sys":23964},{"id":21,"type":12,"linkType":22},{"sys":23966},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23968,"metaTitle":374,"metaDescription":375,"mainTitle":23969,"subtitle":393,"heroImage":23984,"ctaButton":416,"ctaLink":417},[373],{"data":23970,"content":23971,"nodeType":75},{},[23972,23978],{"data":23973,"content":23974,"nodeType":386},{},[23975],{"data":23976,"marks":23977,"value":385,"nodeType":83},{},[],{"data":23979,"content":23980,"nodeType":88},{},[23981],{"data":23982,"marks":23983,"value":151,"nodeType":83},{},[],{"metadata":23985,"sys":23988,"fields":23993},{"tags":23986,"concepts":23987},[],[],{"space":23989,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":23991,"publishedVersion":63,"revision":45,"locale":29},{"sys":23990},{"type":12,"linkType":13,"id":14},{"sys":23992},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":23994},{"url":408,"details":23995,"fileName":414,"contentType":415},{"size":410,"image":23996},{"width":412,"height":413},{"sys":23998,"fields":24001},{"id":23999,"createdAt":24000},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":24002,"slug":24003,"articleIntro":24002,"category":24004},"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",[24005],{"metadata":24006,"sys":24009,"fields":24016},{"tags":24007,"concepts":24008},[],[],{"space":24010,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24012,"publishedVersion":364,"revision":63,"contentType":24014,"locale":29},{"sys":24011},{"type":12,"linkType":13,"id":14},{"sys":24013},{"id":21,"type":12,"linkType":22},{"sys":24015},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24017,"metaTitle":374,"metaDescription":375,"mainTitle":24018,"subtitle":393,"heroImage":24033,"ctaButton":416,"ctaLink":417},[373],{"data":24019,"content":24020,"nodeType":75},{},[24021,24027],{"data":24022,"content":24023,"nodeType":386},{},[24024],{"data":24025,"marks":24026,"value":385,"nodeType":83},{},[],{"data":24028,"content":24029,"nodeType":88},{},[24030],{"data":24031,"marks":24032,"value":151,"nodeType":83},{},[],{"metadata":24034,"sys":24037,"fields":24042},{"tags":24035,"concepts":24036},[],[],{"space":24038,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24040,"publishedVersion":63,"revision":45,"locale":29},{"sys":24039},{"type":12,"linkType":13,"id":14},{"sys":24041},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24043},{"url":408,"details":24044,"fileName":414,"contentType":415},{"size":410,"image":24045},{"width":412,"height":413},{"sys":24047,"fields":24050},{"id":24048,"createdAt":24049},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":24051,"slug":24052,"articleIntro":24051,"category":24053},"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",[24054],{"metadata":24055,"sys":24058,"fields":24065},{"tags":24056,"concepts":24057},[],[],{"space":24059,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24061,"publishedVersion":364,"revision":63,"contentType":24063,"locale":29},{"sys":24060},{"type":12,"linkType":13,"id":14},{"sys":24062},{"id":21,"type":12,"linkType":22},{"sys":24064},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24066,"metaTitle":374,"metaDescription":375,"mainTitle":24067,"subtitle":393,"heroImage":24082,"ctaButton":416,"ctaLink":417},[373],{"data":24068,"content":24069,"nodeType":75},{},[24070,24076],{"data":24071,"content":24072,"nodeType":386},{},[24073],{"data":24074,"marks":24075,"value":385,"nodeType":83},{},[],{"data":24077,"content":24078,"nodeType":88},{},[24079],{"data":24080,"marks":24081,"value":151,"nodeType":83},{},[],{"metadata":24083,"sys":24086,"fields":24091},{"tags":24084,"concepts":24085},[],[],{"space":24087,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24089,"publishedVersion":63,"revision":45,"locale":29},{"sys":24088},{"type":12,"linkType":13,"id":14},{"sys":24090},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24092},{"url":408,"details":24093,"fileName":414,"contentType":415},{"size":410,"image":24094},{"width":412,"height":413},{"sys":24096,"fields":24099},{"id":24097,"createdAt":24098},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":24100,"slug":24101,"articleIntro":24102,"category":24103},"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.",[24104],{"metadata":24105,"sys":24108,"fields":24115},{"tags":24106,"concepts":24107},[],[],{"space":24109,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24111,"publishedVersion":364,"revision":63,"contentType":24113,"locale":29},{"sys":24110},{"type":12,"linkType":13,"id":14},{"sys":24112},{"id":21,"type":12,"linkType":22},{"sys":24114},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24116,"metaTitle":374,"metaDescription":375,"mainTitle":24117,"subtitle":393,"heroImage":24132,"ctaButton":416,"ctaLink":417},[373],{"data":24118,"content":24119,"nodeType":75},{},[24120,24126],{"data":24121,"content":24122,"nodeType":386},{},[24123],{"data":24124,"marks":24125,"value":385,"nodeType":83},{},[],{"data":24127,"content":24128,"nodeType":88},{},[24129],{"data":24130,"marks":24131,"value":151,"nodeType":83},{},[],{"metadata":24133,"sys":24136,"fields":24141},{"tags":24134,"concepts":24135},[],[],{"space":24137,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24139,"publishedVersion":63,"revision":45,"locale":29},{"sys":24138},{"type":12,"linkType":13,"id":14},{"sys":24140},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24142},{"url":408,"details":24143,"fileName":414,"contentType":415},{"size":410,"image":24144},{"width":412,"height":413},{"sys":24146,"fields":24149},{"id":24147,"createdAt":24148},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":24150,"slug":24151,"articleIntro":24150,"category":24152},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[24153],{"metadata":24154,"sys":24157,"fields":24164},{"tags":24155,"concepts":24156},[],[],{"space":24158,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24160,"publishedVersion":364,"revision":63,"contentType":24162,"locale":29},{"sys":24159},{"type":12,"linkType":13,"id":14},{"sys":24161},{"id":21,"type":12,"linkType":22},{"sys":24163},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24165,"metaTitle":374,"metaDescription":375,"mainTitle":24166,"subtitle":393,"heroImage":24181,"ctaButton":416,"ctaLink":417},[373],{"data":24167,"content":24168,"nodeType":75},{},[24169,24175],{"data":24170,"content":24171,"nodeType":386},{},[24172],{"data":24173,"marks":24174,"value":385,"nodeType":83},{},[],{"data":24176,"content":24177,"nodeType":88},{},[24178],{"data":24179,"marks":24180,"value":151,"nodeType":83},{},[],{"metadata":24182,"sys":24185,"fields":24190},{"tags":24183,"concepts":24184},[],[],{"space":24186,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24188,"publishedVersion":63,"revision":45,"locale":29},{"sys":24187},{"type":12,"linkType":13,"id":14},{"sys":24189},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24191},{"url":408,"details":24192,"fileName":414,"contentType":415},{"size":410,"image":24193},{"width":412,"height":413},{"sys":24195,"fields":24198},{"id":24196,"createdAt":24197},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":24199,"slug":24200,"articleIntro":24199,"category":24201},"472 - Comptes d'attente","compte-472-comptes-d-attente",[24202],{"metadata":24203,"sys":24206,"fields":24213},{"tags":24204,"concepts":24205},[],[],{"space":24207,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24209,"publishedVersion":364,"revision":63,"contentType":24211,"locale":29},{"sys":24208},{"type":12,"linkType":13,"id":14},{"sys":24210},{"id":21,"type":12,"linkType":22},{"sys":24212},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24214,"metaTitle":374,"metaDescription":375,"mainTitle":24215,"subtitle":393,"heroImage":24230,"ctaButton":416,"ctaLink":417},[373],{"data":24216,"content":24217,"nodeType":75},{},[24218,24224],{"data":24219,"content":24220,"nodeType":386},{},[24221],{"data":24222,"marks":24223,"value":385,"nodeType":83},{},[],{"data":24225,"content":24226,"nodeType":88},{},[24227],{"data":24228,"marks":24229,"value":151,"nodeType":83},{},[],{"metadata":24231,"sys":24234,"fields":24239},{"tags":24232,"concepts":24233},[],[],{"space":24235,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24237,"publishedVersion":63,"revision":45,"locale":29},{"sys":24236},{"type":12,"linkType":13,"id":14},{"sys":24238},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24240},{"url":408,"details":24241,"fileName":414,"contentType":415},{"size":410,"image":24242},{"width":412,"height":413},{"sys":24244,"fields":24247},{"id":24245,"createdAt":24246},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":24248,"slug":24249,"articleIntro":24248,"category":24250},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[24251],{"metadata":24252,"sys":24255,"fields":24262},{"tags":24253,"concepts":24254},[],[],{"space":24256,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24258,"publishedVersion":364,"revision":63,"contentType":24260,"locale":29},{"sys":24257},{"type":12,"linkType":13,"id":14},{"sys":24259},{"id":21,"type":12,"linkType":22},{"sys":24261},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24263,"metaTitle":374,"metaDescription":375,"mainTitle":24264,"subtitle":393,"heroImage":24279,"ctaButton":416,"ctaLink":417},[373],{"data":24265,"content":24266,"nodeType":75},{},[24267,24273],{"data":24268,"content":24269,"nodeType":386},{},[24270],{"data":24271,"marks":24272,"value":385,"nodeType":83},{},[],{"data":24274,"content":24275,"nodeType":88},{},[24276],{"data":24277,"marks":24278,"value":151,"nodeType":83},{},[],{"metadata":24280,"sys":24283,"fields":24288},{"tags":24281,"concepts":24282},[],[],{"space":24284,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24286,"publishedVersion":63,"revision":45,"locale":29},{"sys":24285},{"type":12,"linkType":13,"id":14},{"sys":24287},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24289},{"url":408,"details":24290,"fileName":414,"contentType":415},{"size":410,"image":24291},{"width":412,"height":413},{"sys":24293,"fields":24296},{"id":24294,"createdAt":24295},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":24297,"slug":24298,"articleIntro":-1,"category":24299},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[24300],{"metadata":24301,"sys":24304,"fields":24311},{"tags":24302,"concepts":24303},[],[],{"space":24305,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24307,"publishedVersion":364,"revision":63,"contentType":24309,"locale":29},{"sys":24306},{"type":12,"linkType":13,"id":14},{"sys":24308},{"id":21,"type":12,"linkType":22},{"sys":24310},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24312,"metaTitle":374,"metaDescription":375,"mainTitle":24313,"subtitle":393,"heroImage":24328,"ctaButton":416,"ctaLink":417},[373],{"data":24314,"content":24315,"nodeType":75},{},[24316,24322],{"data":24317,"content":24318,"nodeType":386},{},[24319],{"data":24320,"marks":24321,"value":385,"nodeType":83},{},[],{"data":24323,"content":24324,"nodeType":88},{},[24325],{"data":24326,"marks":24327,"value":151,"nodeType":83},{},[],{"metadata":24329,"sys":24332,"fields":24337},{"tags":24330,"concepts":24331},[],[],{"space":24333,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24335,"publishedVersion":63,"revision":45,"locale":29},{"sys":24334},{"type":12,"linkType":13,"id":14},{"sys":24336},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24338},{"url":408,"details":24339,"fileName":414,"contentType":415},{"size":410,"image":24340},{"width":412,"height":413},{"sys":24342,"fields":24345},{"id":24343,"createdAt":24344},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":24346,"slug":24347,"articleIntro":-1,"category":24348},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[24349],{"metadata":24350,"sys":24353,"fields":24360},{"tags":24351,"concepts":24352},[],[],{"space":24354,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24356,"publishedVersion":364,"revision":63,"contentType":24358,"locale":29},{"sys":24355},{"type":12,"linkType":13,"id":14},{"sys":24357},{"id":21,"type":12,"linkType":22},{"sys":24359},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24361,"metaTitle":374,"metaDescription":375,"mainTitle":24362,"subtitle":393,"heroImage":24377,"ctaButton":416,"ctaLink":417},[373],{"data":24363,"content":24364,"nodeType":75},{},[24365,24371],{"data":24366,"content":24367,"nodeType":386},{},[24368],{"data":24369,"marks":24370,"value":385,"nodeType":83},{},[],{"data":24372,"content":24373,"nodeType":88},{},[24374],{"data":24375,"marks":24376,"value":151,"nodeType":83},{},[],{"metadata":24378,"sys":24381,"fields":24386},{"tags":24379,"concepts":24380},[],[],{"space":24382,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24384,"publishedVersion":63,"revision":45,"locale":29},{"sys":24383},{"type":12,"linkType":13,"id":14},{"sys":24385},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24387},{"url":408,"details":24388,"fileName":414,"contentType":415},{"size":410,"image":24389},{"width":412,"height":413},{"sys":24391,"fields":24394},{"id":24392,"createdAt":24393},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":24395,"slug":24396,"articleIntro":-1,"category":24397},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[24398],{"metadata":24399,"sys":24402,"fields":24409},{"tags":24400,"concepts":24401},[],[],{"space":24403,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24405,"publishedVersion":364,"revision":63,"contentType":24407,"locale":29},{"sys":24404},{"type":12,"linkType":13,"id":14},{"sys":24406},{"id":21,"type":12,"linkType":22},{"sys":24408},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24410,"metaTitle":374,"metaDescription":375,"mainTitle":24411,"subtitle":393,"heroImage":24426,"ctaButton":416,"ctaLink":417},[373],{"data":24412,"content":24413,"nodeType":75},{},[24414,24420],{"data":24415,"content":24416,"nodeType":386},{},[24417],{"data":24418,"marks":24419,"value":385,"nodeType":83},{},[],{"data":24421,"content":24422,"nodeType":88},{},[24423],{"data":24424,"marks":24425,"value":151,"nodeType":83},{},[],{"metadata":24427,"sys":24430,"fields":24435},{"tags":24428,"concepts":24429},[],[],{"space":24431,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24433,"publishedVersion":63,"revision":45,"locale":29},{"sys":24432},{"type":12,"linkType":13,"id":14},{"sys":24434},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24436},{"url":408,"details":24437,"fileName":414,"contentType":415},{"size":410,"image":24438},{"width":412,"height":413},{"sys":24440,"fields":24443},{"id":24441,"createdAt":24442},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":24444,"slug":24445,"articleIntro":24444,"category":24446},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[24447],{"metadata":24448,"sys":24451,"fields":24458},{"tags":24449,"concepts":24450},[],[],{"space":24452,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24454,"publishedVersion":364,"revision":63,"contentType":24456,"locale":29},{"sys":24453},{"type":12,"linkType":13,"id":14},{"sys":24455},{"id":21,"type":12,"linkType":22},{"sys":24457},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24459,"metaTitle":374,"metaDescription":375,"mainTitle":24460,"subtitle":393,"heroImage":24475,"ctaButton":416,"ctaLink":417},[373],{"data":24461,"content":24462,"nodeType":75},{},[24463,24469],{"data":24464,"content":24465,"nodeType":386},{},[24466],{"data":24467,"marks":24468,"value":385,"nodeType":83},{},[],{"data":24470,"content":24471,"nodeType":88},{},[24472],{"data":24473,"marks":24474,"value":151,"nodeType":83},{},[],{"metadata":24476,"sys":24479,"fields":24484},{"tags":24477,"concepts":24478},[],[],{"space":24480,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24482,"publishedVersion":63,"revision":45,"locale":29},{"sys":24481},{"type":12,"linkType":13,"id":14},{"sys":24483},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24485},{"url":408,"details":24486,"fileName":414,"contentType":415},{"size":410,"image":24487},{"width":412,"height":413},{"sys":24489,"fields":24492},{"id":24490,"createdAt":24491},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":24493,"slug":24494,"articleIntro":24493,"category":24495},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[24496],{"metadata":24497,"sys":24500,"fields":24507},{"tags":24498,"concepts":24499},[],[],{"space":24501,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24503,"publishedVersion":364,"revision":63,"contentType":24505,"locale":29},{"sys":24502},{"type":12,"linkType":13,"id":14},{"sys":24504},{"id":21,"type":12,"linkType":22},{"sys":24506},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24508,"metaTitle":374,"metaDescription":375,"mainTitle":24509,"subtitle":393,"heroImage":24524,"ctaButton":416,"ctaLink":417},[373],{"data":24510,"content":24511,"nodeType":75},{},[24512,24518],{"data":24513,"content":24514,"nodeType":386},{},[24515],{"data":24516,"marks":24517,"value":385,"nodeType":83},{},[],{"data":24519,"content":24520,"nodeType":88},{},[24521],{"data":24522,"marks":24523,"value":151,"nodeType":83},{},[],{"metadata":24525,"sys":24528,"fields":24533},{"tags":24526,"concepts":24527},[],[],{"space":24529,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24531,"publishedVersion":63,"revision":45,"locale":29},{"sys":24530},{"type":12,"linkType":13,"id":14},{"sys":24532},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24534},{"url":408,"details":24535,"fileName":414,"contentType":415},{"size":410,"image":24536},{"width":412,"height":413},{"sys":24538,"fields":24541},{"id":24539,"createdAt":24540},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":24542,"slug":24543,"articleIntro":-1,"category":24544},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[24545],{"metadata":24546,"sys":24549,"fields":24556},{"tags":24547,"concepts":24548},[],[],{"space":24550,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24552,"publishedVersion":364,"revision":63,"contentType":24554,"locale":29},{"sys":24551},{"type":12,"linkType":13,"id":14},{"sys":24553},{"id":21,"type":12,"linkType":22},{"sys":24555},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24557,"metaTitle":374,"metaDescription":375,"mainTitle":24558,"subtitle":393,"heroImage":24573,"ctaButton":416,"ctaLink":417},[373],{"data":24559,"content":24560,"nodeType":75},{},[24561,24567],{"data":24562,"content":24563,"nodeType":386},{},[24564],{"data":24565,"marks":24566,"value":385,"nodeType":83},{},[],{"data":24568,"content":24569,"nodeType":88},{},[24570],{"data":24571,"marks":24572,"value":151,"nodeType":83},{},[],{"metadata":24574,"sys":24577,"fields":24582},{"tags":24575,"concepts":24576},[],[],{"space":24578,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24580,"publishedVersion":63,"revision":45,"locale":29},{"sys":24579},{"type":12,"linkType":13,"id":14},{"sys":24581},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24583},{"url":408,"details":24584,"fileName":414,"contentType":415},{"size":410,"image":24585},{"width":412,"height":413},{"sys":24587,"fields":24590},{"id":24588,"createdAt":24589},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":24591,"slug":24592,"articleIntro":24591,"category":24593},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[24594],{"metadata":24595,"sys":24598,"fields":24605},{"tags":24596,"concepts":24597},[],[],{"space":24599,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24601,"publishedVersion":364,"revision":63,"contentType":24603,"locale":29},{"sys":24600},{"type":12,"linkType":13,"id":14},{"sys":24602},{"id":21,"type":12,"linkType":22},{"sys":24604},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24606,"metaTitle":374,"metaDescription":375,"mainTitle":24607,"subtitle":393,"heroImage":24622,"ctaButton":416,"ctaLink":417},[373],{"data":24608,"content":24609,"nodeType":75},{},[24610,24616],{"data":24611,"content":24612,"nodeType":386},{},[24613],{"data":24614,"marks":24615,"value":385,"nodeType":83},{},[],{"data":24617,"content":24618,"nodeType":88},{},[24619],{"data":24620,"marks":24621,"value":151,"nodeType":83},{},[],{"metadata":24623,"sys":24626,"fields":24631},{"tags":24624,"concepts":24625},[],[],{"space":24627,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24629,"publishedVersion":63,"revision":45,"locale":29},{"sys":24628},{"type":12,"linkType":13,"id":14},{"sys":24630},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24632},{"url":408,"details":24633,"fileName":414,"contentType":415},{"size":410,"image":24634},{"width":412,"height":413},{"sys":24636,"fields":24639},{"id":24637,"createdAt":24638},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":24640,"slug":24641,"articleIntro":24640,"category":24642},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[24643],{"metadata":24644,"sys":24647,"fields":24654},{"tags":24645,"concepts":24646},[],[],{"space":24648,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24650,"publishedVersion":364,"revision":63,"contentType":24652,"locale":29},{"sys":24649},{"type":12,"linkType":13,"id":14},{"sys":24651},{"id":21,"type":12,"linkType":22},{"sys":24653},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24655,"metaTitle":374,"metaDescription":375,"mainTitle":24656,"subtitle":393,"heroImage":24671,"ctaButton":416,"ctaLink":417},[373],{"data":24657,"content":24658,"nodeType":75},{},[24659,24665],{"data":24660,"content":24661,"nodeType":386},{},[24662],{"data":24663,"marks":24664,"value":385,"nodeType":83},{},[],{"data":24666,"content":24667,"nodeType":88},{},[24668],{"data":24669,"marks":24670,"value":151,"nodeType":83},{},[],{"metadata":24672,"sys":24675,"fields":24680},{"tags":24673,"concepts":24674},[],[],{"space":24676,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24678,"publishedVersion":63,"revision":45,"locale":29},{"sys":24677},{"type":12,"linkType":13,"id":14},{"sys":24679},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24681},{"url":408,"details":24682,"fileName":414,"contentType":415},{"size":410,"image":24683},{"width":412,"height":413},{"sys":24685,"fields":24688},{"id":24686,"createdAt":24687},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":24689,"slug":24690,"articleIntro":24689,"category":24691},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[24692],{"metadata":24693,"sys":24696,"fields":24703},{"tags":24694,"concepts":24695},[],[],{"space":24697,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24699,"publishedVersion":364,"revision":63,"contentType":24701,"locale":29},{"sys":24698},{"type":12,"linkType":13,"id":14},{"sys":24700},{"id":21,"type":12,"linkType":22},{"sys":24702},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24704,"metaTitle":374,"metaDescription":375,"mainTitle":24705,"subtitle":393,"heroImage":24720,"ctaButton":416,"ctaLink":417},[373],{"data":24706,"content":24707,"nodeType":75},{},[24708,24714],{"data":24709,"content":24710,"nodeType":386},{},[24711],{"data":24712,"marks":24713,"value":385,"nodeType":83},{},[],{"data":24715,"content":24716,"nodeType":88},{},[24717],{"data":24718,"marks":24719,"value":151,"nodeType":83},{},[],{"metadata":24721,"sys":24724,"fields":24729},{"tags":24722,"concepts":24723},[],[],{"space":24725,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24727,"publishedVersion":63,"revision":45,"locale":29},{"sys":24726},{"type":12,"linkType":13,"id":14},{"sys":24728},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24730},{"url":408,"details":24731,"fileName":414,"contentType":415},{"size":410,"image":24732},{"width":412,"height":413},{"sys":24734,"fields":24737},{"id":24735,"createdAt":24736},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":24738,"slug":24739,"articleIntro":24738,"category":24740},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[24741],{"metadata":24742,"sys":24745,"fields":24752},{"tags":24743,"concepts":24744},[],[],{"space":24746,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24748,"publishedVersion":364,"revision":63,"contentType":24750,"locale":29},{"sys":24747},{"type":12,"linkType":13,"id":14},{"sys":24749},{"id":21,"type":12,"linkType":22},{"sys":24751},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24753,"metaTitle":374,"metaDescription":375,"mainTitle":24754,"subtitle":393,"heroImage":24769,"ctaButton":416,"ctaLink":417},[373],{"data":24755,"content":24756,"nodeType":75},{},[24757,24763],{"data":24758,"content":24759,"nodeType":386},{},[24760],{"data":24761,"marks":24762,"value":385,"nodeType":83},{},[],{"data":24764,"content":24765,"nodeType":88},{},[24766],{"data":24767,"marks":24768,"value":151,"nodeType":83},{},[],{"metadata":24770,"sys":24773,"fields":24778},{"tags":24771,"concepts":24772},[],[],{"space":24774,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24776,"publishedVersion":63,"revision":45,"locale":29},{"sys":24775},{"type":12,"linkType":13,"id":14},{"sys":24777},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24779},{"url":408,"details":24780,"fileName":414,"contentType":415},{"size":410,"image":24781},{"width":412,"height":413},{"sys":24783,"fields":24786},{"id":24784,"createdAt":24785},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":24787,"slug":24788,"articleIntro":24787,"category":24789},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[24790],{"metadata":24791,"sys":24794,"fields":24801},{"tags":24792,"concepts":24793},[],[],{"space":24795,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24797,"publishedVersion":364,"revision":63,"contentType":24799,"locale":29},{"sys":24796},{"type":12,"linkType":13,"id":14},{"sys":24798},{"id":21,"type":12,"linkType":22},{"sys":24800},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24802,"metaTitle":374,"metaDescription":375,"mainTitle":24803,"subtitle":393,"heroImage":24818,"ctaButton":416,"ctaLink":417},[373],{"data":24804,"content":24805,"nodeType":75},{},[24806,24812],{"data":24807,"content":24808,"nodeType":386},{},[24809],{"data":24810,"marks":24811,"value":385,"nodeType":83},{},[],{"data":24813,"content":24814,"nodeType":88},{},[24815],{"data":24816,"marks":24817,"value":151,"nodeType":83},{},[],{"metadata":24819,"sys":24822,"fields":24827},{"tags":24820,"concepts":24821},[],[],{"space":24823,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24825,"publishedVersion":63,"revision":45,"locale":29},{"sys":24824},{"type":12,"linkType":13,"id":14},{"sys":24826},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24828},{"url":408,"details":24829,"fileName":414,"contentType":415},{"size":410,"image":24830},{"width":412,"height":413},{"sys":24832,"fields":24835},{"id":24833,"createdAt":24834},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":24836,"slug":24837,"articleIntro":24836,"category":24838},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[24839],{"metadata":24840,"sys":24843,"fields":24850},{"tags":24841,"concepts":24842},[],[],{"space":24844,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24846,"publishedVersion":364,"revision":63,"contentType":24848,"locale":29},{"sys":24845},{"type":12,"linkType":13,"id":14},{"sys":24847},{"id":21,"type":12,"linkType":22},{"sys":24849},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24851,"metaTitle":374,"metaDescription":375,"mainTitle":24852,"subtitle":393,"heroImage":24867,"ctaButton":416,"ctaLink":417},[373],{"data":24853,"content":24854,"nodeType":75},{},[24855,24861],{"data":24856,"content":24857,"nodeType":386},{},[24858],{"data":24859,"marks":24860,"value":385,"nodeType":83},{},[],{"data":24862,"content":24863,"nodeType":88},{},[24864],{"data":24865,"marks":24866,"value":151,"nodeType":83},{},[],{"metadata":24868,"sys":24871,"fields":24876},{"tags":24869,"concepts":24870},[],[],{"space":24872,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24874,"publishedVersion":63,"revision":45,"locale":29},{"sys":24873},{"type":12,"linkType":13,"id":14},{"sys":24875},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24877},{"url":408,"details":24878,"fileName":414,"contentType":415},{"size":410,"image":24879},{"width":412,"height":413},{"sys":24881,"fields":24884},{"id":24882,"createdAt":24883},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":24885,"slug":24886,"articleIntro":-1,"category":24887},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[24888],{"metadata":24889,"sys":24892,"fields":24899},{"tags":24890,"concepts":24891},[],[],{"space":24893,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24895,"publishedVersion":364,"revision":63,"contentType":24897,"locale":29},{"sys":24894},{"type":12,"linkType":13,"id":14},{"sys":24896},{"id":21,"type":12,"linkType":22},{"sys":24898},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24900,"metaTitle":374,"metaDescription":375,"mainTitle":24901,"subtitle":393,"heroImage":24916,"ctaButton":416,"ctaLink":417},[373],{"data":24902,"content":24903,"nodeType":75},{},[24904,24910],{"data":24905,"content":24906,"nodeType":386},{},[24907],{"data":24908,"marks":24909,"value":385,"nodeType":83},{},[],{"data":24911,"content":24912,"nodeType":88},{},[24913],{"data":24914,"marks":24915,"value":151,"nodeType":83},{},[],{"metadata":24917,"sys":24920,"fields":24925},{"tags":24918,"concepts":24919},[],[],{"space":24921,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24923,"publishedVersion":63,"revision":45,"locale":29},{"sys":24922},{"type":12,"linkType":13,"id":14},{"sys":24924},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24926},{"url":408,"details":24927,"fileName":414,"contentType":415},{"size":410,"image":24928},{"width":412,"height":413},{"sys":24930,"fields":24933},{"id":24931,"createdAt":24932},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":24934,"slug":24935,"articleIntro":24934,"category":24936},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[24937],{"metadata":24938,"sys":24941,"fields":24948},{"tags":24939,"concepts":24940},[],[],{"space":24942,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24944,"publishedVersion":364,"revision":63,"contentType":24946,"locale":29},{"sys":24943},{"type":12,"linkType":13,"id":14},{"sys":24945},{"id":21,"type":12,"linkType":22},{"sys":24947},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24949,"metaTitle":374,"metaDescription":375,"mainTitle":24950,"subtitle":393,"heroImage":24965,"ctaButton":416,"ctaLink":417},[373],{"data":24951,"content":24952,"nodeType":75},{},[24953,24959],{"data":24954,"content":24955,"nodeType":386},{},[24956],{"data":24957,"marks":24958,"value":385,"nodeType":83},{},[],{"data":24960,"content":24961,"nodeType":88},{},[24962],{"data":24963,"marks":24964,"value":151,"nodeType":83},{},[],{"metadata":24966,"sys":24969,"fields":24974},{"tags":24967,"concepts":24968},[],[],{"space":24970,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":24972,"publishedVersion":63,"revision":45,"locale":29},{"sys":24971},{"type":12,"linkType":13,"id":14},{"sys":24973},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":24975},{"url":408,"details":24976,"fileName":414,"contentType":415},{"size":410,"image":24977},{"width":412,"height":413},{"sys":24979,"fields":24982},{"id":24980,"createdAt":24981},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":24983,"slug":24984,"articleIntro":-1,"category":24985},"Compte 66 - Charges financières","compte-66-charges-financieres",[24986],{"metadata":24987,"sys":24990,"fields":24997},{"tags":24988,"concepts":24989},[],[],{"space":24991,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24993,"publishedVersion":364,"revision":63,"contentType":24995,"locale":29},{"sys":24992},{"type":12,"linkType":13,"id":14},{"sys":24994},{"id":21,"type":12,"linkType":22},{"sys":24996},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24998,"metaTitle":374,"metaDescription":375,"mainTitle":24999,"subtitle":393,"heroImage":25014,"ctaButton":416,"ctaLink":417},[373],{"data":25000,"content":25001,"nodeType":75},{},[25002,25008],{"data":25003,"content":25004,"nodeType":386},{},[25005],{"data":25006,"marks":25007,"value":385,"nodeType":83},{},[],{"data":25009,"content":25010,"nodeType":88},{},[25011],{"data":25012,"marks":25013,"value":151,"nodeType":83},{},[],{"metadata":25015,"sys":25018,"fields":25023},{"tags":25016,"concepts":25017},[],[],{"space":25019,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25021,"publishedVersion":63,"revision":45,"locale":29},{"sys":25020},{"type":12,"linkType":13,"id":14},{"sys":25022},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25024},{"url":408,"details":25025,"fileName":414,"contentType":415},{"size":410,"image":25026},{"width":412,"height":413},{"sys":25028,"fields":25031},{"id":25029,"createdAt":25030},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":25032,"slug":25033,"articleIntro":-1,"category":25034},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[25035],{"metadata":25036,"sys":25039,"fields":25046},{"tags":25037,"concepts":25038},[],[],{"space":25040,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25042,"publishedVersion":364,"revision":63,"contentType":25044,"locale":29},{"sys":25041},{"type":12,"linkType":13,"id":14},{"sys":25043},{"id":21,"type":12,"linkType":22},{"sys":25045},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25047,"metaTitle":374,"metaDescription":375,"mainTitle":25048,"subtitle":393,"heroImage":25063,"ctaButton":416,"ctaLink":417},[373],{"data":25049,"content":25050,"nodeType":75},{},[25051,25057],{"data":25052,"content":25053,"nodeType":386},{},[25054],{"data":25055,"marks":25056,"value":385,"nodeType":83},{},[],{"data":25058,"content":25059,"nodeType":88},{},[25060],{"data":25061,"marks":25062,"value":151,"nodeType":83},{},[],{"metadata":25064,"sys":25067,"fields":25072},{"tags":25065,"concepts":25066},[],[],{"space":25068,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25070,"publishedVersion":63,"revision":45,"locale":29},{"sys":25069},{"type":12,"linkType":13,"id":14},{"sys":25071},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25073},{"url":408,"details":25074,"fileName":414,"contentType":415},{"size":410,"image":25075},{"width":412,"height":413},{"sys":25077,"fields":25080},{"id":25078,"createdAt":25079},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":25081,"slug":25082,"articleIntro":25081,"category":25083},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[25084],{"metadata":25085,"sys":25088,"fields":25095},{"tags":25086,"concepts":25087},[],[],{"space":25089,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25091,"publishedVersion":364,"revision":63,"contentType":25093,"locale":29},{"sys":25090},{"type":12,"linkType":13,"id":14},{"sys":25092},{"id":21,"type":12,"linkType":22},{"sys":25094},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25096,"metaTitle":374,"metaDescription":375,"mainTitle":25097,"subtitle":393,"heroImage":25112,"ctaButton":416,"ctaLink":417},[373],{"data":25098,"content":25099,"nodeType":75},{},[25100,25106],{"data":25101,"content":25102,"nodeType":386},{},[25103],{"data":25104,"marks":25105,"value":385,"nodeType":83},{},[],{"data":25107,"content":25108,"nodeType":88},{},[25109],{"data":25110,"marks":25111,"value":151,"nodeType":83},{},[],{"metadata":25113,"sys":25116,"fields":25121},{"tags":25114,"concepts":25115},[],[],{"space":25117,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25119,"publishedVersion":63,"revision":45,"locale":29},{"sys":25118},{"type":12,"linkType":13,"id":14},{"sys":25120},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25122},{"url":408,"details":25123,"fileName":414,"contentType":415},{"size":410,"image":25124},{"width":412,"height":413},{"sys":25126,"fields":25129},{"id":25127,"createdAt":25128},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25130,"slug":25131,"articleIntro":25130,"category":25132},"Compte 213 - Constructions","compte-213-constructions",[25133],{"metadata":25134,"sys":25137,"fields":25144},{"tags":25135,"concepts":25136},[],[],{"space":25138,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25140,"publishedVersion":364,"revision":63,"contentType":25142,"locale":29},{"sys":25139},{"type":12,"linkType":13,"id":14},{"sys":25141},{"id":21,"type":12,"linkType":22},{"sys":25143},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25145,"metaTitle":374,"metaDescription":375,"mainTitle":25146,"subtitle":393,"heroImage":25161,"ctaButton":416,"ctaLink":417},[373],{"data":25147,"content":25148,"nodeType":75},{},[25149,25155],{"data":25150,"content":25151,"nodeType":386},{},[25152],{"data":25153,"marks":25154,"value":385,"nodeType":83},{},[],{"data":25156,"content":25157,"nodeType":88},{},[25158],{"data":25159,"marks":25160,"value":151,"nodeType":83},{},[],{"metadata":25162,"sys":25165,"fields":25170},{"tags":25163,"concepts":25164},[],[],{"space":25166,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25168,"publishedVersion":63,"revision":45,"locale":29},{"sys":25167},{"type":12,"linkType":13,"id":14},{"sys":25169},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25171},{"url":408,"details":25172,"fileName":414,"contentType":415},{"size":410,"image":25173},{"width":412,"height":413},{"sys":25175,"fields":25178},{"id":25176,"createdAt":25177},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":25179,"slug":25180,"articleIntro":25179,"category":25181},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[25182],{"metadata":25183,"sys":25186,"fields":25193},{"tags":25184,"concepts":25185},[],[],{"space":25187,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25189,"publishedVersion":364,"revision":63,"contentType":25191,"locale":29},{"sys":25188},{"type":12,"linkType":13,"id":14},{"sys":25190},{"id":21,"type":12,"linkType":22},{"sys":25192},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25194,"metaTitle":374,"metaDescription":375,"mainTitle":25195,"subtitle":393,"heroImage":25210,"ctaButton":416,"ctaLink":417},[373],{"data":25196,"content":25197,"nodeType":75},{},[25198,25204],{"data":25199,"content":25200,"nodeType":386},{},[25201],{"data":25202,"marks":25203,"value":385,"nodeType":83},{},[],{"data":25205,"content":25206,"nodeType":88},{},[25207],{"data":25208,"marks":25209,"value":151,"nodeType":83},{},[],{"metadata":25211,"sys":25214,"fields":25219},{"tags":25212,"concepts":25213},[],[],{"space":25215,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25217,"publishedVersion":63,"revision":45,"locale":29},{"sys":25216},{"type":12,"linkType":13,"id":14},{"sys":25218},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25220},{"url":408,"details":25221,"fileName":414,"contentType":415},{"size":410,"image":25222},{"width":412,"height":413},{"sys":25224,"fields":25227},{"id":25225,"createdAt":25226},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":25228,"slug":25229,"articleIntro":-1,"category":25230},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[25231],{"metadata":25232,"sys":25235,"fields":25242},{"tags":25233,"concepts":25234},[],[],{"space":25236,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25238,"publishedVersion":364,"revision":63,"contentType":25240,"locale":29},{"sys":25237},{"type":12,"linkType":13,"id":14},{"sys":25239},{"id":21,"type":12,"linkType":22},{"sys":25241},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25243,"metaTitle":374,"metaDescription":375,"mainTitle":25244,"subtitle":393,"heroImage":25259,"ctaButton":416,"ctaLink":417},[373],{"data":25245,"content":25246,"nodeType":75},{},[25247,25253],{"data":25248,"content":25249,"nodeType":386},{},[25250],{"data":25251,"marks":25252,"value":385,"nodeType":83},{},[],{"data":25254,"content":25255,"nodeType":88},{},[25256],{"data":25257,"marks":25258,"value":151,"nodeType":83},{},[],{"metadata":25260,"sys":25263,"fields":25268},{"tags":25261,"concepts":25262},[],[],{"space":25264,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25266,"publishedVersion":63,"revision":45,"locale":29},{"sys":25265},{"type":12,"linkType":13,"id":14},{"sys":25267},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25269},{"url":408,"details":25270,"fileName":414,"contentType":415},{"size":410,"image":25271},{"width":412,"height":413},{"sys":25273,"fields":25276},{"id":25274,"createdAt":25275},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":25277,"slug":25278,"articleIntro":25277,"category":25279},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[25280],{"metadata":25281,"sys":25284,"fields":25291},{"tags":25282,"concepts":25283},[],[],{"space":25285,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25287,"publishedVersion":364,"revision":63,"contentType":25289,"locale":29},{"sys":25286},{"type":12,"linkType":13,"id":14},{"sys":25288},{"id":21,"type":12,"linkType":22},{"sys":25290},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25292,"metaTitle":374,"metaDescription":375,"mainTitle":25293,"subtitle":393,"heroImage":25308,"ctaButton":416,"ctaLink":417},[373],{"data":25294,"content":25295,"nodeType":75},{},[25296,25302],{"data":25297,"content":25298,"nodeType":386},{},[25299],{"data":25300,"marks":25301,"value":385,"nodeType":83},{},[],{"data":25303,"content":25304,"nodeType":88},{},[25305],{"data":25306,"marks":25307,"value":151,"nodeType":83},{},[],{"metadata":25309,"sys":25312,"fields":25317},{"tags":25310,"concepts":25311},[],[],{"space":25313,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25315,"publishedVersion":63,"revision":45,"locale":29},{"sys":25314},{"type":12,"linkType":13,"id":14},{"sys":25316},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25318},{"url":408,"details":25319,"fileName":414,"contentType":415},{"size":410,"image":25320},{"width":412,"height":413},{"sys":25322,"fields":25325},{"id":25323,"createdAt":25324},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":25326,"slug":25327,"articleIntro":25326,"category":25328},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[25329],{"metadata":25330,"sys":25333,"fields":25340},{"tags":25331,"concepts":25332},[],[],{"space":25334,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25336,"publishedVersion":364,"revision":63,"contentType":25338,"locale":29},{"sys":25335},{"type":12,"linkType":13,"id":14},{"sys":25337},{"id":21,"type":12,"linkType":22},{"sys":25339},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25341,"metaTitle":374,"metaDescription":375,"mainTitle":25342,"subtitle":393,"heroImage":25357,"ctaButton":416,"ctaLink":417},[373],{"data":25343,"content":25344,"nodeType":75},{},[25345,25351],{"data":25346,"content":25347,"nodeType":386},{},[25348],{"data":25349,"marks":25350,"value":385,"nodeType":83},{},[],{"data":25352,"content":25353,"nodeType":88},{},[25354],{"data":25355,"marks":25356,"value":151,"nodeType":83},{},[],{"metadata":25358,"sys":25361,"fields":25366},{"tags":25359,"concepts":25360},[],[],{"space":25362,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25364,"publishedVersion":63,"revision":45,"locale":29},{"sys":25363},{"type":12,"linkType":13,"id":14},{"sys":25365},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25367},{"url":408,"details":25368,"fileName":414,"contentType":415},{"size":410,"image":25369},{"width":412,"height":413},{"sys":25371,"fields":25374},{"id":25372,"createdAt":25373},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":25375,"slug":25376,"articleIntro":25375,"category":25377},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[25378],{"metadata":25379,"sys":25382,"fields":25389},{"tags":25380,"concepts":25381},[],[],{"space":25383,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25385,"publishedVersion":364,"revision":63,"contentType":25387,"locale":29},{"sys":25384},{"type":12,"linkType":13,"id":14},{"sys":25386},{"id":21,"type":12,"linkType":22},{"sys":25388},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25390,"metaTitle":374,"metaDescription":375,"mainTitle":25391,"subtitle":393,"heroImage":25406,"ctaButton":416,"ctaLink":417},[373],{"data":25392,"content":25393,"nodeType":75},{},[25394,25400],{"data":25395,"content":25396,"nodeType":386},{},[25397],{"data":25398,"marks":25399,"value":385,"nodeType":83},{},[],{"data":25401,"content":25402,"nodeType":88},{},[25403],{"data":25404,"marks":25405,"value":151,"nodeType":83},{},[],{"metadata":25407,"sys":25410,"fields":25415},{"tags":25408,"concepts":25409},[],[],{"space":25411,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25413,"publishedVersion":63,"revision":45,"locale":29},{"sys":25412},{"type":12,"linkType":13,"id":14},{"sys":25414},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25416},{"url":408,"details":25417,"fileName":414,"contentType":415},{"size":410,"image":25418},{"width":412,"height":413},{"sys":25420,"fields":25423},{"id":25421,"createdAt":25422},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":25424,"slug":25425,"articleIntro":25424,"category":25426},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[25427],{"metadata":25428,"sys":25431,"fields":25438},{"tags":25429,"concepts":25430},[],[],{"space":25432,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25434,"publishedVersion":364,"revision":63,"contentType":25436,"locale":29},{"sys":25433},{"type":12,"linkType":13,"id":14},{"sys":25435},{"id":21,"type":12,"linkType":22},{"sys":25437},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25439,"metaTitle":374,"metaDescription":375,"mainTitle":25440,"subtitle":393,"heroImage":25455,"ctaButton":416,"ctaLink":417},[373],{"data":25441,"content":25442,"nodeType":75},{},[25443,25449],{"data":25444,"content":25445,"nodeType":386},{},[25446],{"data":25447,"marks":25448,"value":385,"nodeType":83},{},[],{"data":25450,"content":25451,"nodeType":88},{},[25452],{"data":25453,"marks":25454,"value":151,"nodeType":83},{},[],{"metadata":25456,"sys":25459,"fields":25464},{"tags":25457,"concepts":25458},[],[],{"space":25460,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25462,"publishedVersion":63,"revision":45,"locale":29},{"sys":25461},{"type":12,"linkType":13,"id":14},{"sys":25463},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25465},{"url":408,"details":25466,"fileName":414,"contentType":415},{"size":410,"image":25467},{"width":412,"height":413},{"sys":25469,"fields":25472},{"id":25470,"createdAt":25471},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25473,"slug":25474,"articleIntro":-1,"category":25475},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25476],{"metadata":25477,"sys":25480,"fields":25487},{"tags":25478,"concepts":25479},[],[],{"space":25481,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25483,"publishedVersion":364,"revision":63,"contentType":25485,"locale":29},{"sys":25482},{"type":12,"linkType":13,"id":14},{"sys":25484},{"id":21,"type":12,"linkType":22},{"sys":25486},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25488,"metaTitle":374,"metaDescription":375,"mainTitle":25489,"subtitle":393,"heroImage":25504,"ctaButton":416,"ctaLink":417},[373],{"data":25490,"content":25491,"nodeType":75},{},[25492,25498],{"data":25493,"content":25494,"nodeType":386},{},[25495],{"data":25496,"marks":25497,"value":385,"nodeType":83},{},[],{"data":25499,"content":25500,"nodeType":88},{},[25501],{"data":25502,"marks":25503,"value":151,"nodeType":83},{},[],{"metadata":25505,"sys":25508,"fields":25513},{"tags":25506,"concepts":25507},[],[],{"space":25509,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25511,"publishedVersion":63,"revision":45,"locale":29},{"sys":25510},{"type":12,"linkType":13,"id":14},{"sys":25512},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25514},{"url":408,"details":25515,"fileName":414,"contentType":415},{"size":410,"image":25516},{"width":412,"height":413},{"sys":25518,"fields":25521},{"id":25519,"createdAt":25520},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":25522,"slug":25523,"articleIntro":25522,"category":25524},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[25525],{"metadata":25526,"sys":25529,"fields":25536},{"tags":25527,"concepts":25528},[],[],{"space":25530,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25532,"publishedVersion":364,"revision":63,"contentType":25534,"locale":29},{"sys":25531},{"type":12,"linkType":13,"id":14},{"sys":25533},{"id":21,"type":12,"linkType":22},{"sys":25535},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25537,"metaTitle":374,"metaDescription":375,"mainTitle":25538,"subtitle":393,"heroImage":25553,"ctaButton":416,"ctaLink":417},[373],{"data":25539,"content":25540,"nodeType":75},{},[25541,25547],{"data":25542,"content":25543,"nodeType":386},{},[25544],{"data":25545,"marks":25546,"value":385,"nodeType":83},{},[],{"data":25548,"content":25549,"nodeType":88},{},[25550],{"data":25551,"marks":25552,"value":151,"nodeType":83},{},[],{"metadata":25554,"sys":25557,"fields":25562},{"tags":25555,"concepts":25556},[],[],{"space":25558,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25560,"publishedVersion":63,"revision":45,"locale":29},{"sys":25559},{"type":12,"linkType":13,"id":14},{"sys":25561},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25563},{"url":408,"details":25564,"fileName":414,"contentType":415},{"size":410,"image":25565},{"width":412,"height":413},{"sys":25567,"fields":25570},{"id":25568,"createdAt":25569},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":25571,"slug":25572,"articleIntro":25571,"category":25573},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[25574],{"metadata":25575,"sys":25578,"fields":25585},{"tags":25576,"concepts":25577},[],[],{"space":25579,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25581,"publishedVersion":364,"revision":63,"contentType":25583,"locale":29},{"sys":25580},{"type":12,"linkType":13,"id":14},{"sys":25582},{"id":21,"type":12,"linkType":22},{"sys":25584},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25586,"metaTitle":374,"metaDescription":375,"mainTitle":25587,"subtitle":393,"heroImage":25602,"ctaButton":416,"ctaLink":417},[373],{"data":25588,"content":25589,"nodeType":75},{},[25590,25596],{"data":25591,"content":25592,"nodeType":386},{},[25593],{"data":25594,"marks":25595,"value":385,"nodeType":83},{},[],{"data":25597,"content":25598,"nodeType":88},{},[25599],{"data":25600,"marks":25601,"value":151,"nodeType":83},{},[],{"metadata":25603,"sys":25606,"fields":25611},{"tags":25604,"concepts":25605},[],[],{"space":25607,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25609,"publishedVersion":63,"revision":45,"locale":29},{"sys":25608},{"type":12,"linkType":13,"id":14},{"sys":25610},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25612},{"url":408,"details":25613,"fileName":414,"contentType":415},{"size":410,"image":25614},{"width":412,"height":413},{"sys":25616,"fields":25619},{"id":25617,"createdAt":25618},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":25620,"slug":25621,"articleIntro":25620,"category":25622},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[25623],{"metadata":25624,"sys":25627,"fields":25634},{"tags":25625,"concepts":25626},[],[],{"space":25628,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25630,"publishedVersion":364,"revision":63,"contentType":25632,"locale":29},{"sys":25629},{"type":12,"linkType":13,"id":14},{"sys":25631},{"id":21,"type":12,"linkType":22},{"sys":25633},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25635,"metaTitle":374,"metaDescription":375,"mainTitle":25636,"subtitle":393,"heroImage":25651,"ctaButton":416,"ctaLink":417},[373],{"data":25637,"content":25638,"nodeType":75},{},[25639,25645],{"data":25640,"content":25641,"nodeType":386},{},[25642],{"data":25643,"marks":25644,"value":385,"nodeType":83},{},[],{"data":25646,"content":25647,"nodeType":88},{},[25648],{"data":25649,"marks":25650,"value":151,"nodeType":83},{},[],{"metadata":25652,"sys":25655,"fields":25660},{"tags":25653,"concepts":25654},[],[],{"space":25656,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25658,"publishedVersion":63,"revision":45,"locale":29},{"sys":25657},{"type":12,"linkType":13,"id":14},{"sys":25659},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25661},{"url":408,"details":25662,"fileName":414,"contentType":415},{"size":410,"image":25663},{"width":412,"height":413},{"sys":25665,"fields":25668},{"id":25666,"createdAt":25667},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":25669,"slug":25670,"articleIntro":25669,"category":25671},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[25672],{"metadata":25673,"sys":25676,"fields":25683},{"tags":25674,"concepts":25675},[],[],{"space":25677,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25679,"publishedVersion":364,"revision":63,"contentType":25681,"locale":29},{"sys":25678},{"type":12,"linkType":13,"id":14},{"sys":25680},{"id":21,"type":12,"linkType":22},{"sys":25682},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25684,"metaTitle":374,"metaDescription":375,"mainTitle":25685,"subtitle":393,"heroImage":25700,"ctaButton":416,"ctaLink":417},[373],{"data":25686,"content":25687,"nodeType":75},{},[25688,25694],{"data":25689,"content":25690,"nodeType":386},{},[25691],{"data":25692,"marks":25693,"value":385,"nodeType":83},{},[],{"data":25695,"content":25696,"nodeType":88},{},[25697],{"data":25698,"marks":25699,"value":151,"nodeType":83},{},[],{"metadata":25701,"sys":25704,"fields":25709},{"tags":25702,"concepts":25703},[],[],{"space":25705,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25707,"publishedVersion":63,"revision":45,"locale":29},{"sys":25706},{"type":12,"linkType":13,"id":14},{"sys":25708},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25710},{"url":408,"details":25711,"fileName":414,"contentType":415},{"size":410,"image":25712},{"width":412,"height":413},{"sys":25714,"fields":25717},{"id":25715,"createdAt":25716},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":25718,"slug":25719,"articleIntro":25718,"category":25720},"618 - Divers","compte-618-divers",[25721],{"metadata":25722,"sys":25725,"fields":25732},{"tags":25723,"concepts":25724},[],[],{"space":25726,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25728,"publishedVersion":364,"revision":63,"contentType":25730,"locale":29},{"sys":25727},{"type":12,"linkType":13,"id":14},{"sys":25729},{"id":21,"type":12,"linkType":22},{"sys":25731},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25733,"metaTitle":374,"metaDescription":375,"mainTitle":25734,"subtitle":393,"heroImage":25749,"ctaButton":416,"ctaLink":417},[373],{"data":25735,"content":25736,"nodeType":75},{},[25737,25743],{"data":25738,"content":25739,"nodeType":386},{},[25740],{"data":25741,"marks":25742,"value":385,"nodeType":83},{},[],{"data":25744,"content":25745,"nodeType":88},{},[25746],{"data":25747,"marks":25748,"value":151,"nodeType":83},{},[],{"metadata":25750,"sys":25753,"fields":25758},{"tags":25751,"concepts":25752},[],[],{"space":25754,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25756,"publishedVersion":63,"revision":45,"locale":29},{"sys":25755},{"type":12,"linkType":13,"id":14},{"sys":25757},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25759},{"url":408,"details":25760,"fileName":414,"contentType":415},{"size":410,"image":25761},{"width":412,"height":413},{"sys":25763,"fields":25766},{"id":25764,"createdAt":25765},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":25767,"slug":25768,"articleIntro":25767,"category":25769},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[25770],{"metadata":25771,"sys":25774,"fields":25781},{"tags":25772,"concepts":25773},[],[],{"space":25775,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25777,"publishedVersion":364,"revision":63,"contentType":25779,"locale":29},{"sys":25776},{"type":12,"linkType":13,"id":14},{"sys":25778},{"id":21,"type":12,"linkType":22},{"sys":25780},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25782,"metaTitle":374,"metaDescription":375,"mainTitle":25783,"subtitle":393,"heroImage":25798,"ctaButton":416,"ctaLink":417},[373],{"data":25784,"content":25785,"nodeType":75},{},[25786,25792],{"data":25787,"content":25788,"nodeType":386},{},[25789],{"data":25790,"marks":25791,"value":385,"nodeType":83},{},[],{"data":25793,"content":25794,"nodeType":88},{},[25795],{"data":25796,"marks":25797,"value":151,"nodeType":83},{},[],{"metadata":25799,"sys":25802,"fields":25807},{"tags":25800,"concepts":25801},[],[],{"space":25803,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25805,"publishedVersion":63,"revision":45,"locale":29},{"sys":25804},{"type":12,"linkType":13,"id":14},{"sys":25806},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25808},{"url":408,"details":25809,"fileName":414,"contentType":415},{"size":410,"image":25810},{"width":412,"height":413},{"sys":25812,"fields":25815},{"id":25813,"createdAt":25814},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":25816,"slug":25817,"articleIntro":25816,"category":25818},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[25819],{"metadata":25820,"sys":25823,"fields":25830},{"tags":25821,"concepts":25822},[],[],{"space":25824,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25826,"publishedVersion":364,"revision":63,"contentType":25828,"locale":29},{"sys":25825},{"type":12,"linkType":13,"id":14},{"sys":25827},{"id":21,"type":12,"linkType":22},{"sys":25829},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25831,"metaTitle":374,"metaDescription":375,"mainTitle":25832,"subtitle":393,"heroImage":25847,"ctaButton":416,"ctaLink":417},[373],{"data":25833,"content":25834,"nodeType":75},{},[25835,25841],{"data":25836,"content":25837,"nodeType":386},{},[25838],{"data":25839,"marks":25840,"value":385,"nodeType":83},{},[],{"data":25842,"content":25843,"nodeType":88},{},[25844],{"data":25845,"marks":25846,"value":151,"nodeType":83},{},[],{"metadata":25848,"sys":25851,"fields":25856},{"tags":25849,"concepts":25850},[],[],{"space":25852,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25854,"publishedVersion":63,"revision":45,"locale":29},{"sys":25853},{"type":12,"linkType":13,"id":14},{"sys":25855},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25857},{"url":408,"details":25858,"fileName":414,"contentType":415},{"size":410,"image":25859},{"width":412,"height":413},{"sys":25861,"fields":25864},{"id":25862,"createdAt":25863},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":25865,"slug":25866,"articleIntro":-1,"category":25867},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[25868],{"metadata":25869,"sys":25872,"fields":25879},{"tags":25870,"concepts":25871},[],[],{"space":25873,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25875,"publishedVersion":364,"revision":63,"contentType":25877,"locale":29},{"sys":25874},{"type":12,"linkType":13,"id":14},{"sys":25876},{"id":21,"type":12,"linkType":22},{"sys":25878},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25880,"metaTitle":374,"metaDescription":375,"mainTitle":25881,"subtitle":393,"heroImage":25896,"ctaButton":416,"ctaLink":417},[373],{"data":25882,"content":25883,"nodeType":75},{},[25884,25890],{"data":25885,"content":25886,"nodeType":386},{},[25887],{"data":25888,"marks":25889,"value":385,"nodeType":83},{},[],{"data":25891,"content":25892,"nodeType":88},{},[25893],{"data":25894,"marks":25895,"value":151,"nodeType":83},{},[],{"metadata":25897,"sys":25900,"fields":25905},{"tags":25898,"concepts":25899},[],[],{"space":25901,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25903,"publishedVersion":63,"revision":45,"locale":29},{"sys":25902},{"type":12,"linkType":13,"id":14},{"sys":25904},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25906},{"url":408,"details":25907,"fileName":414,"contentType":415},{"size":410,"image":25908},{"width":412,"height":413},{"sys":25910,"fields":25913},{"id":25911,"createdAt":25912},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":25914,"slug":25915,"articleIntro":25914,"category":25916},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[25917],{"metadata":25918,"sys":25921,"fields":25928},{"tags":25919,"concepts":25920},[],[],{"space":25922,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25924,"publishedVersion":364,"revision":63,"contentType":25926,"locale":29},{"sys":25923},{"type":12,"linkType":13,"id":14},{"sys":25925},{"id":21,"type":12,"linkType":22},{"sys":25927},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25929,"metaTitle":374,"metaDescription":375,"mainTitle":25930,"subtitle":393,"heroImage":25945,"ctaButton":416,"ctaLink":417},[373],{"data":25931,"content":25932,"nodeType":75},{},[25933,25939],{"data":25934,"content":25935,"nodeType":386},{},[25936],{"data":25937,"marks":25938,"value":385,"nodeType":83},{},[],{"data":25940,"content":25941,"nodeType":88},{},[25942],{"data":25943,"marks":25944,"value":151,"nodeType":83},{},[],{"metadata":25946,"sys":25949,"fields":25954},{"tags":25947,"concepts":25948},[],[],{"space":25950,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":25952,"publishedVersion":63,"revision":45,"locale":29},{"sys":25951},{"type":12,"linkType":13,"id":14},{"sys":25953},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":25955},{"url":408,"details":25956,"fileName":414,"contentType":415},{"size":410,"image":25957},{"width":412,"height":413},{"sys":25959,"fields":25962},{"id":25960,"createdAt":25961},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":25963,"slug":25964,"articleIntro":25963,"category":25965},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[25966],{"metadata":25967,"sys":25970,"fields":25977},{"tags":25968,"concepts":25969},[],[],{"space":25971,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25973,"publishedVersion":364,"revision":63,"contentType":25975,"locale":29},{"sys":25972},{"type":12,"linkType":13,"id":14},{"sys":25974},{"id":21,"type":12,"linkType":22},{"sys":25976},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25978,"metaTitle":374,"metaDescription":375,"mainTitle":25979,"subtitle":393,"heroImage":25994,"ctaButton":416,"ctaLink":417},[373],{"data":25980,"content":25981,"nodeType":75},{},[25982,25988],{"data":25983,"content":25984,"nodeType":386},{},[25985],{"data":25986,"marks":25987,"value":385,"nodeType":83},{},[],{"data":25989,"content":25990,"nodeType":88},{},[25991],{"data":25992,"marks":25993,"value":151,"nodeType":83},{},[],{"metadata":25995,"sys":25998,"fields":26003},{"tags":25996,"concepts":25997},[],[],{"space":25999,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26001,"publishedVersion":63,"revision":45,"locale":29},{"sys":26000},{"type":12,"linkType":13,"id":14},{"sys":26002},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26004},{"url":408,"details":26005,"fileName":414,"contentType":415},{"size":410,"image":26006},{"width":412,"height":413},{"sys":26008,"fields":26011},{"id":26009,"createdAt":26010},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":26012,"slug":26013,"articleIntro":26012,"category":26014},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[26015],{"metadata":26016,"sys":26019,"fields":26026},{"tags":26017,"concepts":26018},[],[],{"space":26020,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26022,"publishedVersion":364,"revision":63,"contentType":26024,"locale":29},{"sys":26021},{"type":12,"linkType":13,"id":14},{"sys":26023},{"id":21,"type":12,"linkType":22},{"sys":26025},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26027,"metaTitle":374,"metaDescription":375,"mainTitle":26028,"subtitle":393,"heroImage":26043,"ctaButton":416,"ctaLink":417},[373],{"data":26029,"content":26030,"nodeType":75},{},[26031,26037],{"data":26032,"content":26033,"nodeType":386},{},[26034],{"data":26035,"marks":26036,"value":385,"nodeType":83},{},[],{"data":26038,"content":26039,"nodeType":88},{},[26040],{"data":26041,"marks":26042,"value":151,"nodeType":83},{},[],{"metadata":26044,"sys":26047,"fields":26052},{"tags":26045,"concepts":26046},[],[],{"space":26048,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26050,"publishedVersion":63,"revision":45,"locale":29},{"sys":26049},{"type":12,"linkType":13,"id":14},{"sys":26051},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26053},{"url":408,"details":26054,"fileName":414,"contentType":415},{"size":410,"image":26055},{"width":412,"height":413},{"sys":26057,"fields":26060},{"id":26058,"createdAt":26059},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":26061,"slug":26062,"articleIntro":26061,"category":26063},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[26064],{"metadata":26065,"sys":26068,"fields":26075},{"tags":26066,"concepts":26067},[],[],{"space":26069,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26071,"publishedVersion":364,"revision":63,"contentType":26073,"locale":29},{"sys":26070},{"type":12,"linkType":13,"id":14},{"sys":26072},{"id":21,"type":12,"linkType":22},{"sys":26074},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26076,"metaTitle":374,"metaDescription":375,"mainTitle":26077,"subtitle":393,"heroImage":26092,"ctaButton":416,"ctaLink":417},[373],{"data":26078,"content":26079,"nodeType":75},{},[26080,26086],{"data":26081,"content":26082,"nodeType":386},{},[26083],{"data":26084,"marks":26085,"value":385,"nodeType":83},{},[],{"data":26087,"content":26088,"nodeType":88},{},[26089],{"data":26090,"marks":26091,"value":151,"nodeType":83},{},[],{"metadata":26093,"sys":26096,"fields":26101},{"tags":26094,"concepts":26095},[],[],{"space":26097,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26099,"publishedVersion":63,"revision":45,"locale":29},{"sys":26098},{"type":12,"linkType":13,"id":14},{"sys":26100},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26102},{"url":408,"details":26103,"fileName":414,"contentType":415},{"size":410,"image":26104},{"width":412,"height":413},{"sys":26106,"fields":26109},{"id":26107,"createdAt":26108},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26110,"slug":26111,"articleIntro":26110,"category":26112},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26113],{"metadata":26114,"sys":26117,"fields":26124},{"tags":26115,"concepts":26116},[],[],{"space":26118,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26120,"publishedVersion":364,"revision":63,"contentType":26122,"locale":29},{"sys":26119},{"type":12,"linkType":13,"id":14},{"sys":26121},{"id":21,"type":12,"linkType":22},{"sys":26123},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26125,"metaTitle":374,"metaDescription":375,"mainTitle":26126,"subtitle":393,"heroImage":26141,"ctaButton":416,"ctaLink":417},[373],{"data":26127,"content":26128,"nodeType":75},{},[26129,26135],{"data":26130,"content":26131,"nodeType":386},{},[26132],{"data":26133,"marks":26134,"value":385,"nodeType":83},{},[],{"data":26136,"content":26137,"nodeType":88},{},[26138],{"data":26139,"marks":26140,"value":151,"nodeType":83},{},[],{"metadata":26142,"sys":26145,"fields":26150},{"tags":26143,"concepts":26144},[],[],{"space":26146,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26148,"publishedVersion":63,"revision":45,"locale":29},{"sys":26147},{"type":12,"linkType":13,"id":14},{"sys":26149},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26151},{"url":408,"details":26152,"fileName":414,"contentType":415},{"size":410,"image":26153},{"width":412,"height":413},{"sys":26155,"fields":26158},{"id":26156,"createdAt":26157},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":26159,"slug":26160,"articleIntro":26159,"category":26161},"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",[26162],{"metadata":26163,"sys":26166,"fields":26173},{"tags":26164,"concepts":26165},[],[],{"space":26167,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26169,"publishedVersion":364,"revision":63,"contentType":26171,"locale":29},{"sys":26168},{"type":12,"linkType":13,"id":14},{"sys":26170},{"id":21,"type":12,"linkType":22},{"sys":26172},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26174,"metaTitle":374,"metaDescription":375,"mainTitle":26175,"subtitle":393,"heroImage":26190,"ctaButton":416,"ctaLink":417},[373],{"data":26176,"content":26177,"nodeType":75},{},[26178,26184],{"data":26179,"content":26180,"nodeType":386},{},[26181],{"data":26182,"marks":26183,"value":385,"nodeType":83},{},[],{"data":26185,"content":26186,"nodeType":88},{},[26187],{"data":26188,"marks":26189,"value":151,"nodeType":83},{},[],{"metadata":26191,"sys":26194,"fields":26199},{"tags":26192,"concepts":26193},[],[],{"space":26195,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26197,"publishedVersion":63,"revision":45,"locale":29},{"sys":26196},{"type":12,"linkType":13,"id":14},{"sys":26198},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26200},{"url":408,"details":26201,"fileName":414,"contentType":415},{"size":410,"image":26202},{"width":412,"height":413},{"sys":26204,"fields":26207},{"id":26205,"createdAt":26206},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":26208,"slug":26209,"articleIntro":26208,"category":26210},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[26211],{"metadata":26212,"sys":26215,"fields":26222},{"tags":26213,"concepts":26214},[],[],{"space":26216,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26218,"publishedVersion":364,"revision":63,"contentType":26220,"locale":29},{"sys":26217},{"type":12,"linkType":13,"id":14},{"sys":26219},{"id":21,"type":12,"linkType":22},{"sys":26221},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26223,"metaTitle":374,"metaDescription":375,"mainTitle":26224,"subtitle":393,"heroImage":26239,"ctaButton":416,"ctaLink":417},[373],{"data":26225,"content":26226,"nodeType":75},{},[26227,26233],{"data":26228,"content":26229,"nodeType":386},{},[26230],{"data":26231,"marks":26232,"value":385,"nodeType":83},{},[],{"data":26234,"content":26235,"nodeType":88},{},[26236],{"data":26237,"marks":26238,"value":151,"nodeType":83},{},[],{"metadata":26240,"sys":26243,"fields":26248},{"tags":26241,"concepts":26242},[],[],{"space":26244,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26246,"publishedVersion":63,"revision":45,"locale":29},{"sys":26245},{"type":12,"linkType":13,"id":14},{"sys":26247},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26249},{"url":408,"details":26250,"fileName":414,"contentType":415},{"size":410,"image":26251},{"width":412,"height":413},{"sys":26253,"fields":26256},{"id":26254,"createdAt":26255},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":26257,"slug":26258,"articleIntro":-1,"category":26259},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[26260],{"metadata":26261,"sys":26264,"fields":26271},{"tags":26262,"concepts":26263},[],[],{"space":26265,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26267,"publishedVersion":364,"revision":63,"contentType":26269,"locale":29},{"sys":26266},{"type":12,"linkType":13,"id":14},{"sys":26268},{"id":21,"type":12,"linkType":22},{"sys":26270},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26272,"metaTitle":374,"metaDescription":375,"mainTitle":26273,"subtitle":393,"heroImage":26288,"ctaButton":416,"ctaLink":417},[373],{"data":26274,"content":26275,"nodeType":75},{},[26276,26282],{"data":26277,"content":26278,"nodeType":386},{},[26279],{"data":26280,"marks":26281,"value":385,"nodeType":83},{},[],{"data":26283,"content":26284,"nodeType":88},{},[26285],{"data":26286,"marks":26287,"value":151,"nodeType":83},{},[],{"metadata":26289,"sys":26292,"fields":26297},{"tags":26290,"concepts":26291},[],[],{"space":26293,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26295,"publishedVersion":63,"revision":45,"locale":29},{"sys":26294},{"type":12,"linkType":13,"id":14},{"sys":26296},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26298},{"url":408,"details":26299,"fileName":414,"contentType":415},{"size":410,"image":26300},{"width":412,"height":413},{"sys":26302,"fields":26305},{"id":26303,"createdAt":26304},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":26306,"slug":26307,"articleIntro":-1,"category":26308},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[26309],{"metadata":26310,"sys":26313,"fields":26320},{"tags":26311,"concepts":26312},[],[],{"space":26314,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26316,"publishedVersion":364,"revision":63,"contentType":26318,"locale":29},{"sys":26315},{"type":12,"linkType":13,"id":14},{"sys":26317},{"id":21,"type":12,"linkType":22},{"sys":26319},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26321,"metaTitle":374,"metaDescription":375,"mainTitle":26322,"subtitle":393,"heroImage":26337,"ctaButton":416,"ctaLink":417},[373],{"data":26323,"content":26324,"nodeType":75},{},[26325,26331],{"data":26326,"content":26327,"nodeType":386},{},[26328],{"data":26329,"marks":26330,"value":385,"nodeType":83},{},[],{"data":26332,"content":26333,"nodeType":88},{},[26334],{"data":26335,"marks":26336,"value":151,"nodeType":83},{},[],{"metadata":26338,"sys":26341,"fields":26346},{"tags":26339,"concepts":26340},[],[],{"space":26342,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26344,"publishedVersion":63,"revision":45,"locale":29},{"sys":26343},{"type":12,"linkType":13,"id":14},{"sys":26345},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26347},{"url":408,"details":26348,"fileName":414,"contentType":415},{"size":410,"image":26349},{"width":412,"height":413},{"sys":26351,"fields":26354},{"id":26352,"createdAt":26353},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":26355,"slug":26356,"articleIntro":-1,"category":26357},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[26358],{"metadata":26359,"sys":26362,"fields":26369},{"tags":26360,"concepts":26361},[],[],{"space":26363,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26365,"publishedVersion":364,"revision":63,"contentType":26367,"locale":29},{"sys":26364},{"type":12,"linkType":13,"id":14},{"sys":26366},{"id":21,"type":12,"linkType":22},{"sys":26368},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26370,"metaTitle":374,"metaDescription":375,"mainTitle":26371,"subtitle":393,"heroImage":26386,"ctaButton":416,"ctaLink":417},[373],{"data":26372,"content":26373,"nodeType":75},{},[26374,26380],{"data":26375,"content":26376,"nodeType":386},{},[26377],{"data":26378,"marks":26379,"value":385,"nodeType":83},{},[],{"data":26381,"content":26382,"nodeType":88},{},[26383],{"data":26384,"marks":26385,"value":151,"nodeType":83},{},[],{"metadata":26387,"sys":26390,"fields":26395},{"tags":26388,"concepts":26389},[],[],{"space":26391,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26393,"publishedVersion":63,"revision":45,"locale":29},{"sys":26392},{"type":12,"linkType":13,"id":14},{"sys":26394},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26396},{"url":408,"details":26397,"fileName":414,"contentType":415},{"size":410,"image":26398},{"width":412,"height":413},{"sys":26400,"fields":26403},{"id":26401,"createdAt":26402},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":26404,"slug":26405,"articleIntro":26404,"category":26406},"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",[26407],{"metadata":26408,"sys":26411,"fields":26418},{"tags":26409,"concepts":26410},[],[],{"space":26412,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26414,"publishedVersion":364,"revision":63,"contentType":26416,"locale":29},{"sys":26413},{"type":12,"linkType":13,"id":14},{"sys":26415},{"id":21,"type":12,"linkType":22},{"sys":26417},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26419,"metaTitle":374,"metaDescription":375,"mainTitle":26420,"subtitle":393,"heroImage":26435,"ctaButton":416,"ctaLink":417},[373],{"data":26421,"content":26422,"nodeType":75},{},[26423,26429],{"data":26424,"content":26425,"nodeType":386},{},[26426],{"data":26427,"marks":26428,"value":385,"nodeType":83},{},[],{"data":26430,"content":26431,"nodeType":88},{},[26432],{"data":26433,"marks":26434,"value":151,"nodeType":83},{},[],{"metadata":26436,"sys":26439,"fields":26444},{"tags":26437,"concepts":26438},[],[],{"space":26440,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26442,"publishedVersion":63,"revision":45,"locale":29},{"sys":26441},{"type":12,"linkType":13,"id":14},{"sys":26443},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26445},{"url":408,"details":26446,"fileName":414,"contentType":415},{"size":410,"image":26447},{"width":412,"height":413},{"sys":26449,"fields":26452},{"id":26450,"createdAt":26451},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":26453,"slug":26454,"articleIntro":26453,"category":26455},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[26456],{"metadata":26457,"sys":26460,"fields":26467},{"tags":26458,"concepts":26459},[],[],{"space":26461,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26463,"publishedVersion":364,"revision":63,"contentType":26465,"locale":29},{"sys":26462},{"type":12,"linkType":13,"id":14},{"sys":26464},{"id":21,"type":12,"linkType":22},{"sys":26466},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26468,"metaTitle":374,"metaDescription":375,"mainTitle":26469,"subtitle":393,"heroImage":26484,"ctaButton":416,"ctaLink":417},[373],{"data":26470,"content":26471,"nodeType":75},{},[26472,26478],{"data":26473,"content":26474,"nodeType":386},{},[26475],{"data":26476,"marks":26477,"value":385,"nodeType":83},{},[],{"data":26479,"content":26480,"nodeType":88},{},[26481],{"data":26482,"marks":26483,"value":151,"nodeType":83},{},[],{"metadata":26485,"sys":26488,"fields":26493},{"tags":26486,"concepts":26487},[],[],{"space":26489,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26491,"publishedVersion":63,"revision":45,"locale":29},{"sys":26490},{"type":12,"linkType":13,"id":14},{"sys":26492},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26494},{"url":408,"details":26495,"fileName":414,"contentType":415},{"size":410,"image":26496},{"width":412,"height":413},{"sys":26498,"fields":26501},{"id":26499,"createdAt":26500},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":26502,"slug":26503,"articleIntro":26502,"category":26504},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[26505],{"metadata":26506,"sys":26509,"fields":26516},{"tags":26507,"concepts":26508},[],[],{"space":26510,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26512,"publishedVersion":364,"revision":63,"contentType":26514,"locale":29},{"sys":26511},{"type":12,"linkType":13,"id":14},{"sys":26513},{"id":21,"type":12,"linkType":22},{"sys":26515},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26517,"metaTitle":374,"metaDescription":375,"mainTitle":26518,"subtitle":393,"heroImage":26533,"ctaButton":416,"ctaLink":417},[373],{"data":26519,"content":26520,"nodeType":75},{},[26521,26527],{"data":26522,"content":26523,"nodeType":386},{},[26524],{"data":26525,"marks":26526,"value":385,"nodeType":83},{},[],{"data":26528,"content":26529,"nodeType":88},{},[26530],{"data":26531,"marks":26532,"value":151,"nodeType":83},{},[],{"metadata":26534,"sys":26537,"fields":26542},{"tags":26535,"concepts":26536},[],[],{"space":26538,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26540,"publishedVersion":63,"revision":45,"locale":29},{"sys":26539},{"type":12,"linkType":13,"id":14},{"sys":26541},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26543},{"url":408,"details":26544,"fileName":414,"contentType":415},{"size":410,"image":26545},{"width":412,"height":413},{"sys":26547,"fields":26550},{"id":26548,"createdAt":26549},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":26551,"slug":26552,"articleIntro":26551,"category":26553},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[26554],{"metadata":26555,"sys":26558,"fields":26565},{"tags":26556,"concepts":26557},[],[],{"space":26559,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26561,"publishedVersion":364,"revision":63,"contentType":26563,"locale":29},{"sys":26560},{"type":12,"linkType":13,"id":14},{"sys":26562},{"id":21,"type":12,"linkType":22},{"sys":26564},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26566,"metaTitle":374,"metaDescription":375,"mainTitle":26567,"subtitle":393,"heroImage":26582,"ctaButton":416,"ctaLink":417},[373],{"data":26568,"content":26569,"nodeType":75},{},[26570,26576],{"data":26571,"content":26572,"nodeType":386},{},[26573],{"data":26574,"marks":26575,"value":385,"nodeType":83},{},[],{"data":26577,"content":26578,"nodeType":88},{},[26579],{"data":26580,"marks":26581,"value":151,"nodeType":83},{},[],{"metadata":26583,"sys":26586,"fields":26591},{"tags":26584,"concepts":26585},[],[],{"space":26587,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26589,"publishedVersion":63,"revision":45,"locale":29},{"sys":26588},{"type":12,"linkType":13,"id":14},{"sys":26590},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26592},{"url":408,"details":26593,"fileName":414,"contentType":415},{"size":410,"image":26594},{"width":412,"height":413},{"sys":26596,"fields":26599},{"id":26597,"createdAt":26598},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":26600,"slug":26601,"articleIntro":-1,"category":26602},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[26603],{"metadata":26604,"sys":26607,"fields":26614},{"tags":26605,"concepts":26606},[],[],{"space":26608,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26610,"publishedVersion":364,"revision":63,"contentType":26612,"locale":29},{"sys":26609},{"type":12,"linkType":13,"id":14},{"sys":26611},{"id":21,"type":12,"linkType":22},{"sys":26613},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26615,"metaTitle":374,"metaDescription":375,"mainTitle":26616,"subtitle":393,"heroImage":26631,"ctaButton":416,"ctaLink":417},[373],{"data":26617,"content":26618,"nodeType":75},{},[26619,26625],{"data":26620,"content":26621,"nodeType":386},{},[26622],{"data":26623,"marks":26624,"value":385,"nodeType":83},{},[],{"data":26626,"content":26627,"nodeType":88},{},[26628],{"data":26629,"marks":26630,"value":151,"nodeType":83},{},[],{"metadata":26632,"sys":26635,"fields":26640},{"tags":26633,"concepts":26634},[],[],{"space":26636,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26638,"publishedVersion":63,"revision":45,"locale":29},{"sys":26637},{"type":12,"linkType":13,"id":14},{"sys":26639},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26641},{"url":408,"details":26642,"fileName":414,"contentType":415},{"size":410,"image":26643},{"width":412,"height":413},{"sys":26645,"fields":26648},{"id":26646,"createdAt":26647},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":26649,"slug":26650,"articleIntro":26649,"category":26651},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[26652],{"metadata":26653,"sys":26656,"fields":26663},{"tags":26654,"concepts":26655},[],[],{"space":26657,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26659,"publishedVersion":364,"revision":63,"contentType":26661,"locale":29},{"sys":26658},{"type":12,"linkType":13,"id":14},{"sys":26660},{"id":21,"type":12,"linkType":22},{"sys":26662},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26664,"metaTitle":374,"metaDescription":375,"mainTitle":26665,"subtitle":393,"heroImage":26680,"ctaButton":416,"ctaLink":417},[373],{"data":26666,"content":26667,"nodeType":75},{},[26668,26674],{"data":26669,"content":26670,"nodeType":386},{},[26671],{"data":26672,"marks":26673,"value":385,"nodeType":83},{},[],{"data":26675,"content":26676,"nodeType":88},{},[26677],{"data":26678,"marks":26679,"value":151,"nodeType":83},{},[],{"metadata":26681,"sys":26684,"fields":26689},{"tags":26682,"concepts":26683},[],[],{"space":26685,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26687,"publishedVersion":63,"revision":45,"locale":29},{"sys":26686},{"type":12,"linkType":13,"id":14},{"sys":26688},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26690},{"url":408,"details":26691,"fileName":414,"contentType":415},{"size":410,"image":26692},{"width":412,"height":413},{"sys":26694,"fields":26697},{"id":26695,"createdAt":26696},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":26698,"slug":26699,"articleIntro":26698,"category":26700},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[26701],{"metadata":26702,"sys":26705,"fields":26712},{"tags":26703,"concepts":26704},[],[],{"space":26706,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26708,"publishedVersion":364,"revision":63,"contentType":26710,"locale":29},{"sys":26707},{"type":12,"linkType":13,"id":14},{"sys":26709},{"id":21,"type":12,"linkType":22},{"sys":26711},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26713,"metaTitle":374,"metaDescription":375,"mainTitle":26714,"subtitle":393,"heroImage":26729,"ctaButton":416,"ctaLink":417},[373],{"data":26715,"content":26716,"nodeType":75},{},[26717,26723],{"data":26718,"content":26719,"nodeType":386},{},[26720],{"data":26721,"marks":26722,"value":385,"nodeType":83},{},[],{"data":26724,"content":26725,"nodeType":88},{},[26726],{"data":26727,"marks":26728,"value":151,"nodeType":83},{},[],{"metadata":26730,"sys":26733,"fields":26738},{"tags":26731,"concepts":26732},[],[],{"space":26734,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26736,"publishedVersion":63,"revision":45,"locale":29},{"sys":26735},{"type":12,"linkType":13,"id":14},{"sys":26737},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26739},{"url":408,"details":26740,"fileName":414,"contentType":415},{"size":410,"image":26741},{"width":412,"height":413},{"sys":26743,"fields":26746},{"id":26744,"createdAt":26745},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":26747,"slug":26748,"articleIntro":26747,"category":26749},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[26750],{"metadata":26751,"sys":26754,"fields":26761},{"tags":26752,"concepts":26753},[],[],{"space":26755,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26757,"publishedVersion":364,"revision":63,"contentType":26759,"locale":29},{"sys":26756},{"type":12,"linkType":13,"id":14},{"sys":26758},{"id":21,"type":12,"linkType":22},{"sys":26760},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26762,"metaTitle":374,"metaDescription":375,"mainTitle":26763,"subtitle":393,"heroImage":26778,"ctaButton":416,"ctaLink":417},[373],{"data":26764,"content":26765,"nodeType":75},{},[26766,26772],{"data":26767,"content":26768,"nodeType":386},{},[26769],{"data":26770,"marks":26771,"value":385,"nodeType":83},{},[],{"data":26773,"content":26774,"nodeType":88},{},[26775],{"data":26776,"marks":26777,"value":151,"nodeType":83},{},[],{"metadata":26779,"sys":26782,"fields":26787},{"tags":26780,"concepts":26781},[],[],{"space":26783,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26785,"publishedVersion":63,"revision":45,"locale":29},{"sys":26784},{"type":12,"linkType":13,"id":14},{"sys":26786},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26788},{"url":408,"details":26789,"fileName":414,"contentType":415},{"size":410,"image":26790},{"width":412,"height":413},{"sys":26792,"fields":26795},{"id":26793,"createdAt":26794},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":26796,"slug":26797,"articleIntro":26796,"category":26798},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[26799],{"metadata":26800,"sys":26803,"fields":26810},{"tags":26801,"concepts":26802},[],[],{"space":26804,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26806,"publishedVersion":364,"revision":63,"contentType":26808,"locale":29},{"sys":26805},{"type":12,"linkType":13,"id":14},{"sys":26807},{"id":21,"type":12,"linkType":22},{"sys":26809},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26811,"metaTitle":374,"metaDescription":375,"mainTitle":26812,"subtitle":393,"heroImage":26827,"ctaButton":416,"ctaLink":417},[373],{"data":26813,"content":26814,"nodeType":75},{},[26815,26821],{"data":26816,"content":26817,"nodeType":386},{},[26818],{"data":26819,"marks":26820,"value":385,"nodeType":83},{},[],{"data":26822,"content":26823,"nodeType":88},{},[26824],{"data":26825,"marks":26826,"value":151,"nodeType":83},{},[],{"metadata":26828,"sys":26831,"fields":26836},{"tags":26829,"concepts":26830},[],[],{"space":26832,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26834,"publishedVersion":63,"revision":45,"locale":29},{"sys":26833},{"type":12,"linkType":13,"id":14},{"sys":26835},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26837},{"url":408,"details":26838,"fileName":414,"contentType":415},{"size":410,"image":26839},{"width":412,"height":413},{"sys":26841,"fields":26844},{"id":26842,"createdAt":26843},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":26845,"slug":26846,"articleIntro":26845,"category":26847},"698 - Intégration fiscale","compte-698-integration-fiscale",[26848],{"metadata":26849,"sys":26852,"fields":26859},{"tags":26850,"concepts":26851},[],[],{"space":26853,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26855,"publishedVersion":364,"revision":63,"contentType":26857,"locale":29},{"sys":26854},{"type":12,"linkType":13,"id":14},{"sys":26856},{"id":21,"type":12,"linkType":22},{"sys":26858},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26860,"metaTitle":374,"metaDescription":375,"mainTitle":26861,"subtitle":393,"heroImage":26876,"ctaButton":416,"ctaLink":417},[373],{"data":26862,"content":26863,"nodeType":75},{},[26864,26870],{"data":26865,"content":26866,"nodeType":386},{},[26867],{"data":26868,"marks":26869,"value":385,"nodeType":83},{},[],{"data":26871,"content":26872,"nodeType":88},{},[26873],{"data":26874,"marks":26875,"value":151,"nodeType":83},{},[],{"metadata":26877,"sys":26880,"fields":26885},{"tags":26878,"concepts":26879},[],[],{"space":26881,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26883,"publishedVersion":63,"revision":45,"locale":29},{"sys":26882},{"type":12,"linkType":13,"id":14},{"sys":26884},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26886},{"url":408,"details":26887,"fileName":414,"contentType":415},{"size":410,"image":26888},{"width":412,"height":413},{"sys":26890,"fields":26893},{"id":26891,"createdAt":26892},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":26894,"slug":26895,"articleIntro":26894,"category":26896},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[26897],{"metadata":26898,"sys":26901,"fields":26908},{"tags":26899,"concepts":26900},[],[],{"space":26902,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26904,"publishedVersion":364,"revision":63,"contentType":26906,"locale":29},{"sys":26903},{"type":12,"linkType":13,"id":14},{"sys":26905},{"id":21,"type":12,"linkType":22},{"sys":26907},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26909,"metaTitle":374,"metaDescription":375,"mainTitle":26910,"subtitle":393,"heroImage":26925,"ctaButton":416,"ctaLink":417},[373],{"data":26911,"content":26912,"nodeType":75},{},[26913,26919],{"data":26914,"content":26915,"nodeType":386},{},[26916],{"data":26917,"marks":26918,"value":385,"nodeType":83},{},[],{"data":26920,"content":26921,"nodeType":88},{},[26922],{"data":26923,"marks":26924,"value":151,"nodeType":83},{},[],{"metadata":26926,"sys":26929,"fields":26934},{"tags":26927,"concepts":26928},[],[],{"space":26930,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26932,"publishedVersion":63,"revision":45,"locale":29},{"sys":26931},{"type":12,"linkType":13,"id":14},{"sys":26933},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26935},{"url":408,"details":26936,"fileName":414,"contentType":415},{"size":410,"image":26937},{"width":412,"height":413},{"sys":26939,"fields":26942},{"id":26940,"createdAt":26941},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":26943,"slug":26944,"articleIntro":26943,"category":26945},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[26946],{"metadata":26947,"sys":26950,"fields":26957},{"tags":26948,"concepts":26949},[],[],{"space":26951,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26953,"publishedVersion":364,"revision":63,"contentType":26955,"locale":29},{"sys":26952},{"type":12,"linkType":13,"id":14},{"sys":26954},{"id":21,"type":12,"linkType":22},{"sys":26956},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26958,"metaTitle":374,"metaDescription":375,"mainTitle":26959,"subtitle":393,"heroImage":26974,"ctaButton":416,"ctaLink":417},[373],{"data":26960,"content":26961,"nodeType":75},{},[26962,26968],{"data":26963,"content":26964,"nodeType":386},{},[26965],{"data":26966,"marks":26967,"value":385,"nodeType":83},{},[],{"data":26969,"content":26970,"nodeType":88},{},[26971],{"data":26972,"marks":26973,"value":151,"nodeType":83},{},[],{"metadata":26975,"sys":26978,"fields":26983},{"tags":26976,"concepts":26977},[],[],{"space":26979,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":26981,"publishedVersion":63,"revision":45,"locale":29},{"sys":26980},{"type":12,"linkType":13,"id":14},{"sys":26982},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":26984},{"url":408,"details":26985,"fileName":414,"contentType":415},{"size":410,"image":26986},{"width":412,"height":413},{"sys":26988,"fields":26991},{"id":26989,"createdAt":26990},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":26992,"slug":26993,"articleIntro":26992,"category":26994},"Compte 451 - Groupe","compte-451-groupe",[26995],{"metadata":26996,"sys":26999,"fields":27006},{"tags":26997,"concepts":26998},[],[],{"space":27000,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27002,"publishedVersion":364,"revision":63,"contentType":27004,"locale":29},{"sys":27001},{"type":12,"linkType":13,"id":14},{"sys":27003},{"id":21,"type":12,"linkType":22},{"sys":27005},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27007,"metaTitle":374,"metaDescription":375,"mainTitle":27008,"subtitle":393,"heroImage":27023,"ctaButton":416,"ctaLink":417},[373],{"data":27009,"content":27010,"nodeType":75},{},[27011,27017],{"data":27012,"content":27013,"nodeType":386},{},[27014],{"data":27015,"marks":27016,"value":385,"nodeType":83},{},[],{"data":27018,"content":27019,"nodeType":88},{},[27020],{"data":27021,"marks":27022,"value":151,"nodeType":83},{},[],{"metadata":27024,"sys":27027,"fields":27032},{"tags":27025,"concepts":27026},[],[],{"space":27028,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27030,"publishedVersion":63,"revision":45,"locale":29},{"sys":27029},{"type":12,"linkType":13,"id":14},{"sys":27031},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27033},{"url":408,"details":27034,"fileName":414,"contentType":415},{"size":410,"image":27035},{"width":412,"height":413},{"sys":27037,"fields":27040},{"id":27038,"createdAt":27039},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":27041,"slug":27042,"articleIntro":27041,"category":27043},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[27044],{"metadata":27045,"sys":27048,"fields":27055},{"tags":27046,"concepts":27047},[],[],{"space":27049,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27051,"publishedVersion":364,"revision":63,"contentType":27053,"locale":29},{"sys":27050},{"type":12,"linkType":13,"id":14},{"sys":27052},{"id":21,"type":12,"linkType":22},{"sys":27054},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27056,"metaTitle":374,"metaDescription":375,"mainTitle":27057,"subtitle":393,"heroImage":27072,"ctaButton":416,"ctaLink":417},[373],{"data":27058,"content":27059,"nodeType":75},{},[27060,27066],{"data":27061,"content":27062,"nodeType":386},{},[27063],{"data":27064,"marks":27065,"value":385,"nodeType":83},{},[],{"data":27067,"content":27068,"nodeType":88},{},[27069],{"data":27070,"marks":27071,"value":151,"nodeType":83},{},[],{"metadata":27073,"sys":27076,"fields":27081},{"tags":27074,"concepts":27075},[],[],{"space":27077,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27079,"publishedVersion":63,"revision":45,"locale":29},{"sys":27078},{"type":12,"linkType":13,"id":14},{"sys":27080},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27082},{"url":408,"details":27083,"fileName":414,"contentType":415},{"size":410,"image":27084},{"width":412,"height":413},{"sys":27086,"fields":27089},{"id":27087,"createdAt":27088},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":27090,"slug":27091,"articleIntro":27090,"category":27092},"Compte 614 - Charges locatives","compte-614-charges-locatives",[27093],{"metadata":27094,"sys":27097,"fields":27104},{"tags":27095,"concepts":27096},[],[],{"space":27098,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27100,"publishedVersion":364,"revision":63,"contentType":27102,"locale":29},{"sys":27099},{"type":12,"linkType":13,"id":14},{"sys":27101},{"id":21,"type":12,"linkType":22},{"sys":27103},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27105,"metaTitle":374,"metaDescription":375,"mainTitle":27106,"subtitle":393,"heroImage":27121,"ctaButton":416,"ctaLink":417},[373],{"data":27107,"content":27108,"nodeType":75},{},[27109,27115],{"data":27110,"content":27111,"nodeType":386},{},[27112],{"data":27113,"marks":27114,"value":385,"nodeType":83},{},[],{"data":27116,"content":27117,"nodeType":88},{},[27118],{"data":27119,"marks":27120,"value":151,"nodeType":83},{},[],{"metadata":27122,"sys":27125,"fields":27130},{"tags":27123,"concepts":27124},[],[],{"space":27126,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27128,"publishedVersion":63,"revision":45,"locale":29},{"sys":27127},{"type":12,"linkType":13,"id":14},{"sys":27129},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27131},{"url":408,"details":27132,"fileName":414,"contentType":415},{"size":410,"image":27133},{"width":412,"height":413},{"sys":27135,"fields":27138},{"id":27136,"createdAt":27137},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":27139,"slug":27140,"articleIntro":-1,"category":27141},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[27142],{"metadata":27143,"sys":27146,"fields":27153},{"tags":27144,"concepts":27145},[],[],{"space":27147,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27149,"publishedVersion":364,"revision":63,"contentType":27151,"locale":29},{"sys":27148},{"type":12,"linkType":13,"id":14},{"sys":27150},{"id":21,"type":12,"linkType":22},{"sys":27152},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27154,"metaTitle":374,"metaDescription":375,"mainTitle":27155,"subtitle":393,"heroImage":27170,"ctaButton":416,"ctaLink":417},[373],{"data":27156,"content":27157,"nodeType":75},{},[27158,27164],{"data":27159,"content":27160,"nodeType":386},{},[27161],{"data":27162,"marks":27163,"value":385,"nodeType":83},{},[],{"data":27165,"content":27166,"nodeType":88},{},[27167],{"data":27168,"marks":27169,"value":151,"nodeType":83},{},[],{"metadata":27171,"sys":27174,"fields":27179},{"tags":27172,"concepts":27173},[],[],{"space":27175,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27177,"publishedVersion":63,"revision":45,"locale":29},{"sys":27176},{"type":12,"linkType":13,"id":14},{"sys":27178},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27180},{"url":408,"details":27181,"fileName":414,"contentType":415},{"size":410,"image":27182},{"width":412,"height":413},{"sys":27184,"fields":27187},{"id":27185,"createdAt":27186},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":27188,"slug":27189,"articleIntro":27188,"category":27190},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[27191],{"metadata":27192,"sys":27195,"fields":27202},{"tags":27193,"concepts":27194},[],[],{"space":27196,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27198,"publishedVersion":364,"revision":63,"contentType":27200,"locale":29},{"sys":27197},{"type":12,"linkType":13,"id":14},{"sys":27199},{"id":21,"type":12,"linkType":22},{"sys":27201},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27203,"metaTitle":374,"metaDescription":375,"mainTitle":27204,"subtitle":393,"heroImage":27219,"ctaButton":416,"ctaLink":417},[373],{"data":27205,"content":27206,"nodeType":75},{},[27207,27213],{"data":27208,"content":27209,"nodeType":386},{},[27210],{"data":27211,"marks":27212,"value":385,"nodeType":83},{},[],{"data":27214,"content":27215,"nodeType":88},{},[27216],{"data":27217,"marks":27218,"value":151,"nodeType":83},{},[],{"metadata":27220,"sys":27223,"fields":27228},{"tags":27221,"concepts":27222},[],[],{"space":27224,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27226,"publishedVersion":63,"revision":45,"locale":29},{"sys":27225},{"type":12,"linkType":13,"id":14},{"sys":27227},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27229},{"url":408,"details":27230,"fileName":414,"contentType":415},{"size":410,"image":27231},{"width":412,"height":413},{"sys":27233,"fields":27236},{"id":27234,"createdAt":27235},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":27237,"slug":27238,"articleIntro":-1,"category":27239},"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",[27240],{"metadata":27241,"sys":27244,"fields":27251},{"tags":27242,"concepts":27243},[],[],{"space":27245,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27247,"publishedVersion":364,"revision":63,"contentType":27249,"locale":29},{"sys":27246},{"type":12,"linkType":13,"id":14},{"sys":27248},{"id":21,"type":12,"linkType":22},{"sys":27250},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27252,"metaTitle":374,"metaDescription":375,"mainTitle":27253,"subtitle":393,"heroImage":27268,"ctaButton":416,"ctaLink":417},[373],{"data":27254,"content":27255,"nodeType":75},{},[27256,27262],{"data":27257,"content":27258,"nodeType":386},{},[27259],{"data":27260,"marks":27261,"value":385,"nodeType":83},{},[],{"data":27263,"content":27264,"nodeType":88},{},[27265],{"data":27266,"marks":27267,"value":151,"nodeType":83},{},[],{"metadata":27269,"sys":27272,"fields":27277},{"tags":27270,"concepts":27271},[],[],{"space":27273,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27275,"publishedVersion":63,"revision":45,"locale":29},{"sys":27274},{"type":12,"linkType":13,"id":14},{"sys":27276},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27278},{"url":408,"details":27279,"fileName":414,"contentType":415},{"size":410,"image":27280},{"width":412,"height":413},{"sys":27282,"fields":27285},{"id":27283,"createdAt":27284},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":27286,"slug":27287,"articleIntro":-1,"category":27288},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[27289],{"metadata":27290,"sys":27293,"fields":27300},{"tags":27291,"concepts":27292},[],[],{"space":27294,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27296,"publishedVersion":364,"revision":63,"contentType":27298,"locale":29},{"sys":27295},{"type":12,"linkType":13,"id":14},{"sys":27297},{"id":21,"type":12,"linkType":22},{"sys":27299},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27301,"metaTitle":374,"metaDescription":375,"mainTitle":27302,"subtitle":393,"heroImage":27317,"ctaButton":416,"ctaLink":417},[373],{"data":27303,"content":27304,"nodeType":75},{},[27305,27311],{"data":27306,"content":27307,"nodeType":386},{},[27308],{"data":27309,"marks":27310,"value":385,"nodeType":83},{},[],{"data":27312,"content":27313,"nodeType":88},{},[27314],{"data":27315,"marks":27316,"value":151,"nodeType":83},{},[],{"metadata":27318,"sys":27321,"fields":27326},{"tags":27319,"concepts":27320},[],[],{"space":27322,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27324,"publishedVersion":63,"revision":45,"locale":29},{"sys":27323},{"type":12,"linkType":13,"id":14},{"sys":27325},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27327},{"url":408,"details":27328,"fileName":414,"contentType":415},{"size":410,"image":27329},{"width":412,"height":413},{"sys":27331,"fields":27334},{"id":27332,"createdAt":27333},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":27335,"slug":27336,"articleIntro":27335,"category":27337},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[27338],{"metadata":27339,"sys":27342,"fields":27349},{"tags":27340,"concepts":27341},[],[],{"space":27343,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27345,"publishedVersion":364,"revision":63,"contentType":27347,"locale":29},{"sys":27344},{"type":12,"linkType":13,"id":14},{"sys":27346},{"id":21,"type":12,"linkType":22},{"sys":27348},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27350,"metaTitle":374,"metaDescription":375,"mainTitle":27351,"subtitle":393,"heroImage":27366,"ctaButton":416,"ctaLink":417},[373],{"data":27352,"content":27353,"nodeType":75},{},[27354,27360],{"data":27355,"content":27356,"nodeType":386},{},[27357],{"data":27358,"marks":27359,"value":385,"nodeType":83},{},[],{"data":27361,"content":27362,"nodeType":88},{},[27363],{"data":27364,"marks":27365,"value":151,"nodeType":83},{},[],{"metadata":27367,"sys":27370,"fields":27375},{"tags":27368,"concepts":27369},[],[],{"space":27371,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27373,"publishedVersion":63,"revision":45,"locale":29},{"sys":27372},{"type":12,"linkType":13,"id":14},{"sys":27374},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27376},{"url":408,"details":27377,"fileName":414,"contentType":415},{"size":410,"image":27378},{"width":412,"height":413},{"sys":27380,"fields":27383},{"id":27381,"createdAt":27382},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":27384,"slug":27385,"articleIntro":-1,"category":27386},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[27387],{"metadata":27388,"sys":27391,"fields":27398},{"tags":27389,"concepts":27390},[],[],{"space":27392,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27394,"publishedVersion":364,"revision":63,"contentType":27396,"locale":29},{"sys":27393},{"type":12,"linkType":13,"id":14},{"sys":27395},{"id":21,"type":12,"linkType":22},{"sys":27397},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27399,"metaTitle":374,"metaDescription":375,"mainTitle":27400,"subtitle":393,"heroImage":27415,"ctaButton":416,"ctaLink":417},[373],{"data":27401,"content":27402,"nodeType":75},{},[27403,27409],{"data":27404,"content":27405,"nodeType":386},{},[27406],{"data":27407,"marks":27408,"value":385,"nodeType":83},{},[],{"data":27410,"content":27411,"nodeType":88},{},[27412],{"data":27413,"marks":27414,"value":151,"nodeType":83},{},[],{"metadata":27416,"sys":27419,"fields":27424},{"tags":27417,"concepts":27418},[],[],{"space":27420,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27422,"publishedVersion":63,"revision":45,"locale":29},{"sys":27421},{"type":12,"linkType":13,"id":14},{"sys":27423},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27425},{"url":408,"details":27426,"fileName":414,"contentType":415},{"size":410,"image":27427},{"width":412,"height":413},{"sys":27429,"fields":27432},{"id":27430,"createdAt":27431},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":27433,"slug":27434,"articleIntro":-1,"category":27435},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[27436],{"metadata":27437,"sys":27440,"fields":27447},{"tags":27438,"concepts":27439},[],[],{"space":27441,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27443,"publishedVersion":364,"revision":63,"contentType":27445,"locale":29},{"sys":27442},{"type":12,"linkType":13,"id":14},{"sys":27444},{"id":21,"type":12,"linkType":22},{"sys":27446},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27448,"metaTitle":374,"metaDescription":375,"mainTitle":27449,"subtitle":393,"heroImage":27464,"ctaButton":416,"ctaLink":417},[373],{"data":27450,"content":27451,"nodeType":75},{},[27452,27458],{"data":27453,"content":27454,"nodeType":386},{},[27455],{"data":27456,"marks":27457,"value":385,"nodeType":83},{},[],{"data":27459,"content":27460,"nodeType":88},{},[27461],{"data":27462,"marks":27463,"value":151,"nodeType":83},{},[],{"metadata":27465,"sys":27468,"fields":27473},{"tags":27466,"concepts":27467},[],[],{"space":27469,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27471,"publishedVersion":63,"revision":45,"locale":29},{"sys":27470},{"type":12,"linkType":13,"id":14},{"sys":27472},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27474},{"url":408,"details":27475,"fileName":414,"contentType":415},{"size":410,"image":27476},{"width":412,"height":413},{"sys":27478,"fields":27481},{"id":27479,"createdAt":27480},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":27482,"slug":27483,"articleIntro":27482,"category":27484},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[27485],{"metadata":27486,"sys":27489,"fields":27496},{"tags":27487,"concepts":27488},[],[],{"space":27490,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27492,"publishedVersion":364,"revision":63,"contentType":27494,"locale":29},{"sys":27491},{"type":12,"linkType":13,"id":14},{"sys":27493},{"id":21,"type":12,"linkType":22},{"sys":27495},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27497,"metaTitle":374,"metaDescription":375,"mainTitle":27498,"subtitle":393,"heroImage":27513,"ctaButton":416,"ctaLink":417},[373],{"data":27499,"content":27500,"nodeType":75},{},[27501,27507],{"data":27502,"content":27503,"nodeType":386},{},[27504],{"data":27505,"marks":27506,"value":385,"nodeType":83},{},[],{"data":27508,"content":27509,"nodeType":88},{},[27510],{"data":27511,"marks":27512,"value":151,"nodeType":83},{},[],{"metadata":27514,"sys":27517,"fields":27522},{"tags":27515,"concepts":27516},[],[],{"space":27518,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27520,"publishedVersion":63,"revision":45,"locale":29},{"sys":27519},{"type":12,"linkType":13,"id":14},{"sys":27521},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27523},{"url":408,"details":27524,"fileName":414,"contentType":415},{"size":410,"image":27525},{"width":412,"height":413},{"sys":27527,"fields":27530},{"id":27528,"createdAt":27529},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":27531,"slug":27532,"articleIntro":27531,"category":27533},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[27534],{"metadata":27535,"sys":27538,"fields":27545},{"tags":27536,"concepts":27537},[],[],{"space":27539,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27541,"publishedVersion":364,"revision":63,"contentType":27543,"locale":29},{"sys":27540},{"type":12,"linkType":13,"id":14},{"sys":27542},{"id":21,"type":12,"linkType":22},{"sys":27544},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27546,"metaTitle":374,"metaDescription":375,"mainTitle":27547,"subtitle":393,"heroImage":27562,"ctaButton":416,"ctaLink":417},[373],{"data":27548,"content":27549,"nodeType":75},{},[27550,27556],{"data":27551,"content":27552,"nodeType":386},{},[27553],{"data":27554,"marks":27555,"value":385,"nodeType":83},{},[],{"data":27557,"content":27558,"nodeType":88},{},[27559],{"data":27560,"marks":27561,"value":151,"nodeType":83},{},[],{"metadata":27563,"sys":27566,"fields":27571},{"tags":27564,"concepts":27565},[],[],{"space":27567,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27569,"publishedVersion":63,"revision":45,"locale":29},{"sys":27568},{"type":12,"linkType":13,"id":14},{"sys":27570},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27572},{"url":408,"details":27573,"fileName":414,"contentType":415},{"size":410,"image":27574},{"width":412,"height":413},{"sys":27576,"fields":27579},{"id":27577,"createdAt":27578},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":27580,"slug":27581,"articleIntro":27580,"category":27582},"2768 - Intérêts courus","compte-2768-interets-courus",[27583],{"metadata":27584,"sys":27587,"fields":27594},{"tags":27585,"concepts":27586},[],[],{"space":27588,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27590,"publishedVersion":364,"revision":63,"contentType":27592,"locale":29},{"sys":27589},{"type":12,"linkType":13,"id":14},{"sys":27591},{"id":21,"type":12,"linkType":22},{"sys":27593},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27595,"metaTitle":374,"metaDescription":375,"mainTitle":27596,"subtitle":393,"heroImage":27611,"ctaButton":416,"ctaLink":417},[373],{"data":27597,"content":27598,"nodeType":75},{},[27599,27605],{"data":27600,"content":27601,"nodeType":386},{},[27602],{"data":27603,"marks":27604,"value":385,"nodeType":83},{},[],{"data":27606,"content":27607,"nodeType":88},{},[27608],{"data":27609,"marks":27610,"value":151,"nodeType":83},{},[],{"metadata":27612,"sys":27615,"fields":27620},{"tags":27613,"concepts":27614},[],[],{"space":27616,"id":401,"type":59,"createdAt":402,"updatedAt":402,"environment":27618,"publishedVersion":63,"revision":45,"locale":29},{"sys":27617},{"type":12,"linkType":13,"id":14},{"sys":27619},{"id":21,"type":12,"linkType":22},{"title":406,"description":151,"file":27621},{"url":408,"details":27622,"fileName":414,"contentType":415},{"size":410,"image":27623},{"width":412,"height":413},1780321804683]