[{"data":1,"prerenderedAt":27486},["ShallowReactive",2],{"tip-plan-comptable-compte-431-securite-sociale":3,"plan-comptable-compte-431-securite-sociale-similars":280},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-431-securite-sociale",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","7atM8zjEYuthyKwZakIfb2","Entry","2025-04-25T13:18:42.245Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":210,"faq_structured_data":211,"category":212},"Compte 431 - Sécurité sociale",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,110,117,160,167],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 431",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,97,101,106],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 431 est spécifiquement destiné ",[],{},{"nodeType":79,"value":92,"marks":93,"data":96},"aux cotisations sociales dues par l'employeur à l'URSSAF",[94],{"type":95},"bold",{},{"nodeType":79,"value":98,"marks":99,"data":100},". Il enregistre :\n\n- Les cotisations patronales d'assurances sociales\n- Les allocations familiales\n- Les contributions pour les accidents du travail\n- Les cotisations d'assurance vieillesse\n- Les contributions pour la formation professionnelle\n- Les contributions solidaires pour l'autonomie\n\nCe compte a un ",[],{},{"nodeType":79,"value":102,"marks":103,"data":105},"sens créditeur",[104],{"type":95},{},{"nodeType":79,"value":107,"marks":108,"data":109}," et n'enregistre que les cotisations à la charge de l'employeur, et non celles retenues sur le salaire du salarié. Les cotisations salariales sont prélevées sur la rémunération brute et transitent par le compte 421 \"Personnel - Rémunérations dues\".",[],{},{"nodeType":75,"data":111,"content":112},{},[113],{"nodeType":79,"value":114,"marks":115,"data":116},"Quand utiliser le compte 431 ?",[],{},{"nodeType":84,"data":118,"content":119},{},[120,124,129,133,138,142,147,151,156],{"nodeType":79,"value":121,"marks":122,"data":123},"Le compte 431 est utilisé dans les situations suivantes :\n\n1. ",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"Lors de la comptabilisation des charges sociales patronales",[127],{"type":95},{},{"nodeType":79,"value":130,"marks":131,"data":132}," : Le compte est crédité du montant des sommes dues à la Sécurité sociale par le débit des comptes de charges concernés (notamment les subdivisions du compte 645 \"Charges de sécurité sociale et de prévoyance\").\n\n2. ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Lors du paiement des cotisations",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Le compte est débité des règlements effectués à ces organismes par le crédit d'un compte de trésorerie (généralement le compte 512 \"Banques\").\n\n3. ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Pour les remboursements de prestations avancées",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : Dans le cas où l'entreprise a réglé à ses employés tout ou partie de leur rémunération en cas de maladie ou d'accident, le compte 439 \"Organismes sociaux - Produits à recevoir\" est débité du montant des prestations avancées, qui seront ensuite remboursées par la Sécurité sociale.\n\n4. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Pour les régularisations de fin d'exercice",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," : Lorsqu'il faut ajuster les montants dus en fonction des déclarations définitives.",[],{},{"nodeType":75,"data":161,"content":162},{},[163],{"nodeType":79,"value":164,"marks":165,"data":166},"Implications fiscales du compte 431",[],{},{"nodeType":84,"data":168,"content":169},{},[170,174,179,183,188,192,197,201,206],{"nodeType":79,"value":171,"marks":172,"data":173},"Les cotisations sociales enregistrées via le compte 431 ont plusieurs implications fiscales et comptables importantes :\n\n- ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Déductibilité fiscale",[177],{"type":95},{},{"nodeType":79,"value":180,"marks":181,"data":182}," : Ces cotisations sont considérées comme des charges sociales déductibles du résultat imposable de l'entreprise, réduisant ainsi son impôt sur les sociétés ou son impôt sur le revenu selon son statut juridique.\n\n- ",[],{},{"nodeType":79,"value":184,"marks":185,"data":187},"Obligations déclaratives",[186],{"type":95},{},{"nodeType":79,"value":189,"marks":190,"data":191}," : Le respect des échéances de paiement est crucial pour éviter les pénalités et majorations de retard qui ne sont pas déductibles fiscalement.\n\n- ",[],{},{"nodeType":79,"value":193,"marks":194,"data":196},"Contrôles fiscaux et sociaux",[195],{"type":95},{},{"nodeType":79,"value":198,"marks":199,"data":200}," : La bonne tenue du compte 431 est essentielle lors des contrôles URSSAF, car elle permet de justifier les montants déclarés et versés.\n\n- ",[],{},{"nodeType":79,"value":202,"marks":203,"data":205},"Analyse financière",[204],{"type":95},{},{"nodeType":79,"value":207,"marks":208,"data":209}," : Le suivi de ce compte permet d'évaluer le poids des charges sociales dans la structure des coûts de l'entreprise et d'optimiser la gestion des flux de trésorerie liés aux obligations sociales.",[],{},"compte-431-securite-sociale",false,[213],{"metadata":214,"sys":217,"fields":229},{"tags":215,"concepts":216},[],[],{"space":218,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":223,"publishedVersion":225,"revision":59,"contentType":226,"locale":27},{"sys":219},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":224},{"id":20,"type":12,"linkType":21},24,{"sys":227},{"type":12,"linkType":25,"id":228},"category",{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":233,"metaTitle":235,"metaDescription":236,"mainTitle":237,"subtitle":255,"heroImage":256,"ctaButton":278,"ctaLink":279},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[234],"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":238,"content":239,"nodeType":71},{},[240,248],{"data":241,"content":242,"nodeType":247},{},[243],{"data":244,"marks":245,"value":246,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":249,"content":250,"nodeType":84},{},[251],{"data":252,"marks":253,"value":254,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":257,"sys":260,"fields":267},{"tags":258,"concepts":259},[],[],{"space":261,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":265,"publishedVersion":59,"revision":22,"locale":27},{"sys":262},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":266},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":269},"Facturation",{"url":270,"details":271,"fileName":276,"contentType":277},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":272,"image":273},246703,{"width":274,"height":275},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[281,330,379,428,477,526,575,624,673,722,771,820,869,918,967,1016,1065,1114,1163,1212,1261,1310,1359,1408,1457,1506,1555,1604,1653,1702,1751,1800,1849,1898,1948,1998,2047,2096,2145,2194,2243,2292,2341,2390,2439,2488,2537,2586,2635,2684,2733,2782,2831,2881,2930,2979,3028,3077,3126,3175,3224,3273,3322,3371,3420,3469,3518,3567,3616,3665,3714,3763,3812,3861,3910,3959,4008,4057,4106,4155,4204,4253,4302,4351,4400,4449,4498,4547,4596,4645,4694,4743,4788,4837,4886,4935,4984,5033,5083,5132,5181,5230,5279,5328,5377,5426,5475,5524,5573,5622,5671,5719,5768,5817,5866,5915,5964,6013,6062,6111,6160,6209,6258,6307,6356,6405,6454,6503,6553,6602,6651,6700,6749,6798,6847,6896,6945,6994,7043,7093,7142,7191,7240,7289,7338,7387,7436,7485,7534,7583,7632,7681,7730,7779,7828,7877,7926,7975,8024,8073,8122,8171,8220,8269,8318,8367,8416,8465,8514,8563,8612,8661,8710,8759,8808,8858,8907,8956,9005,9054,9103,9152,9201,9250,9299,9348,9397,9446,9495,9544,9593,9642,9691,9740,9789,9838,9887,9936,9985,10034,10083,10132,10181,10230,10279,10328,10377,10426,10474,10523,10572,10622,10672,10721,10770,10819,10868,10917,10966,11015,11064,11113,11162,11211,11260,11309,11358,11407,11456,11505,11554,11603,11652,11701,11750,11799,11848,11897,11946,11995,12044,12093,12142,12191,12240,12289,12338,12387,12436,12485,12534,12583,12632,12681,12730,12779,12828,12877,12926,12975,13024,13073,13122,13171,13220,13269,13318,13367,13416,13465,13514,13563,13612,13661,13709,13758,13807,13856,13905,13954,14003,14052,14101,14150,14199,14248,14298,14348,14397,14446,14495,14544,14593,14642,14691,14740,14789,14838,14887,14936,14985,15034,15083,15132,15181,15230,15279,15328,15377,15426,15475,15524,15573,15622,15671,15720,15769,15818,15867,15916,15965,16014,16063,16112,16161,16210,16259,16308,16357,16406,16455,16504,16553,16602,16651,16700,16749,16798,16847,16896,16945,16994,17043,17093,17142,17191,17240,17289,17338,17387,17436,17485,17534,17583,17632,17681,17730,17779,17828,17877,17926,17975,18024,18073,18122,18171,18220,18269,18318,18367,18416,18465,18514,18563,18612,18661,18710,18759,18808,18857,18906,18955,19004,19053,19102,19151,19200,19249,19298,19347,19396,19445,19494,19543,19592,19641,19690,19739,19788,19837,19886,19935,19985,20034,20083,20132,20182,20231,20280,20329,20378,20427,20476,20525,20575,20624,20673,20722,20771,20820,20869,20918,20967,21016,21065,21114,21163,21212,21261,21310,21359,21408,21458,21507,21556,21605,21654,21703,21752,21801,21850,21899,21948,21997,22046,22095,22144,22193,22242,22291,22340,22389,22438,22487,22536,22585,22634,22683,22732,22781,22830,22879,22928,22977,23026,23075,23125,23174,23223,23272,23321,23370,23419,23468,23516,23565,23614,23663,23713,23762,23811,23860,23909,23958,24007,24056,24105,24154,24203,24252,24301,24350,24399,24448,24497,24546,24595,24644,24693,24742,24791,24840,24889,24938,24987,25036,25085,25134,25183,25232,25281,25331,25380,25429,25478,25527,25576,25625,25674,25723,25772,25821,25871,25920,25969,26018,26067,26116,26165,26214,26263,26311,26360,26409,26458,26507,26555,26604,26653,26702,26751,26800,26849,26898,26947,26996,27045,27094,27143,27192,27241,27290,27339,27388,27437],{"sys":282,"fields":285},{"id":283,"createdAt":284},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":286,"slug":287,"articleIntro":-1,"category":288},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[289],{"metadata":290,"sys":293,"fields":300},{"tags":291,"concepts":292},[],[],{"space":294,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":296,"publishedVersion":225,"revision":59,"contentType":298,"locale":27},{"sys":295},{"type":12,"linkType":13,"id":14},{"sys":297},{"id":20,"type":12,"linkType":21},{"sys":299},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":301,"metaTitle":235,"metaDescription":236,"mainTitle":302,"subtitle":255,"heroImage":317,"ctaButton":278,"ctaLink":279},[234],{"data":303,"content":304,"nodeType":71},{},[305,311],{"data":306,"content":307,"nodeType":247},{},[308],{"data":309,"marks":310,"value":246,"nodeType":79},{},[],{"data":312,"content":313,"nodeType":84},{},[314],{"data":315,"marks":316,"value":254,"nodeType":79},{},[],{"metadata":318,"sys":321,"fields":326},{"tags":319,"concepts":320},[],[],{"space":322,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":324,"publishedVersion":59,"revision":22,"locale":27},{"sys":323},{"type":12,"linkType":13,"id":14},{"sys":325},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":327},{"url":270,"details":328,"fileName":276,"contentType":277},{"size":272,"image":329},{"width":274,"height":275},{"sys":331,"fields":334},{"id":332,"createdAt":333},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":335,"slug":336,"articleIntro":335,"category":337},"4551 - Principal","compte-4551-principal",[338],{"metadata":339,"sys":342,"fields":349},{"tags":340,"concepts":341},[],[],{"space":343,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":345,"publishedVersion":225,"revision":59,"contentType":347,"locale":27},{"sys":344},{"type":12,"linkType":13,"id":14},{"sys":346},{"id":20,"type":12,"linkType":21},{"sys":348},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":350,"metaTitle":235,"metaDescription":236,"mainTitle":351,"subtitle":255,"heroImage":366,"ctaButton":278,"ctaLink":279},[234],{"data":352,"content":353,"nodeType":71},{},[354,360],{"data":355,"content":356,"nodeType":247},{},[357],{"data":358,"marks":359,"value":246,"nodeType":79},{},[],{"data":361,"content":362,"nodeType":84},{},[363],{"data":364,"marks":365,"value":254,"nodeType":79},{},[],{"metadata":367,"sys":370,"fields":375},{"tags":368,"concepts":369},[],[],{"space":371,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":373,"publishedVersion":59,"revision":22,"locale":27},{"sys":372},{"type":12,"linkType":13,"id":14},{"sys":374},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":376},{"url":270,"details":377,"fileName":276,"contentType":277},{"size":272,"image":378},{"width":274,"height":275},{"sys":380,"fields":383},{"id":381,"createdAt":382},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":384,"slug":385,"articleIntro":-1,"category":386},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[387],{"metadata":388,"sys":391,"fields":398},{"tags":389,"concepts":390},[],[],{"space":392,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":394,"publishedVersion":225,"revision":59,"contentType":396,"locale":27},{"sys":393},{"type":12,"linkType":13,"id":14},{"sys":395},{"id":20,"type":12,"linkType":21},{"sys":397},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":399,"metaTitle":235,"metaDescription":236,"mainTitle":400,"subtitle":255,"heroImage":415,"ctaButton":278,"ctaLink":279},[234],{"data":401,"content":402,"nodeType":71},{},[403,409],{"data":404,"content":405,"nodeType":247},{},[406],{"data":407,"marks":408,"value":246,"nodeType":79},{},[],{"data":410,"content":411,"nodeType":84},{},[412],{"data":413,"marks":414,"value":254,"nodeType":79},{},[],{"metadata":416,"sys":419,"fields":424},{"tags":417,"concepts":418},[],[],{"space":420,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":422,"publishedVersion":59,"revision":22,"locale":27},{"sys":421},{"type":12,"linkType":13,"id":14},{"sys":423},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":425},{"url":270,"details":426,"fileName":276,"contentType":277},{"size":272,"image":427},{"width":274,"height":275},{"sys":429,"fields":432},{"id":430,"createdAt":431},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":433,"slug":434,"articleIntro":433,"category":435},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[436],{"metadata":437,"sys":440,"fields":447},{"tags":438,"concepts":439},[],[],{"space":441,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":443,"publishedVersion":225,"revision":59,"contentType":445,"locale":27},{"sys":442},{"type":12,"linkType":13,"id":14},{"sys":444},{"id":20,"type":12,"linkType":21},{"sys":446},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":448,"metaTitle":235,"metaDescription":236,"mainTitle":449,"subtitle":255,"heroImage":464,"ctaButton":278,"ctaLink":279},[234],{"data":450,"content":451,"nodeType":71},{},[452,458],{"data":453,"content":454,"nodeType":247},{},[455],{"data":456,"marks":457,"value":246,"nodeType":79},{},[],{"data":459,"content":460,"nodeType":84},{},[461],{"data":462,"marks":463,"value":254,"nodeType":79},{},[],{"metadata":465,"sys":468,"fields":473},{"tags":466,"concepts":467},[],[],{"space":469,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":471,"publishedVersion":59,"revision":22,"locale":27},{"sys":470},{"type":12,"linkType":13,"id":14},{"sys":472},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":474},{"url":270,"details":475,"fileName":276,"contentType":277},{"size":272,"image":476},{"width":274,"height":275},{"sys":478,"fields":481},{"id":479,"createdAt":480},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":482,"slug":483,"articleIntro":482,"category":484},"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",[485],{"metadata":486,"sys":489,"fields":496},{"tags":487,"concepts":488},[],[],{"space":490,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":492,"publishedVersion":225,"revision":59,"contentType":494,"locale":27},{"sys":491},{"type":12,"linkType":13,"id":14},{"sys":493},{"id":20,"type":12,"linkType":21},{"sys":495},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":497,"metaTitle":235,"metaDescription":236,"mainTitle":498,"subtitle":255,"heroImage":513,"ctaButton":278,"ctaLink":279},[234],{"data":499,"content":500,"nodeType":71},{},[501,507],{"data":502,"content":503,"nodeType":247},{},[504],{"data":505,"marks":506,"value":246,"nodeType":79},{},[],{"data":508,"content":509,"nodeType":84},{},[510],{"data":511,"marks":512,"value":254,"nodeType":79},{},[],{"metadata":514,"sys":517,"fields":522},{"tags":515,"concepts":516},[],[],{"space":518,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":520,"publishedVersion":59,"revision":22,"locale":27},{"sys":519},{"type":12,"linkType":13,"id":14},{"sys":521},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":523},{"url":270,"details":524,"fileName":276,"contentType":277},{"size":272,"image":525},{"width":274,"height":275},{"sys":527,"fields":530},{"id":528,"createdAt":529},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":531,"slug":532,"articleIntro":531,"category":533},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[534],{"metadata":535,"sys":538,"fields":545},{"tags":536,"concepts":537},[],[],{"space":539,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":541,"publishedVersion":225,"revision":59,"contentType":543,"locale":27},{"sys":540},{"type":12,"linkType":13,"id":14},{"sys":542},{"id":20,"type":12,"linkType":21},{"sys":544},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":546,"metaTitle":235,"metaDescription":236,"mainTitle":547,"subtitle":255,"heroImage":562,"ctaButton":278,"ctaLink":279},[234],{"data":548,"content":549,"nodeType":71},{},[550,556],{"data":551,"content":552,"nodeType":247},{},[553],{"data":554,"marks":555,"value":246,"nodeType":79},{},[],{"data":557,"content":558,"nodeType":84},{},[559],{"data":560,"marks":561,"value":254,"nodeType":79},{},[],{"metadata":563,"sys":566,"fields":571},{"tags":564,"concepts":565},[],[],{"space":567,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":569,"publishedVersion":59,"revision":22,"locale":27},{"sys":568},{"type":12,"linkType":13,"id":14},{"sys":570},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":572},{"url":270,"details":573,"fileName":276,"contentType":277},{"size":272,"image":574},{"width":274,"height":275},{"sys":576,"fields":579},{"id":577,"createdAt":578},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":580,"slug":581,"articleIntro":580,"category":582},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[583],{"metadata":584,"sys":587,"fields":594},{"tags":585,"concepts":586},[],[],{"space":588,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":590,"publishedVersion":225,"revision":59,"contentType":592,"locale":27},{"sys":589},{"type":12,"linkType":13,"id":14},{"sys":591},{"id":20,"type":12,"linkType":21},{"sys":593},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":595,"metaTitle":235,"metaDescription":236,"mainTitle":596,"subtitle":255,"heroImage":611,"ctaButton":278,"ctaLink":279},[234],{"data":597,"content":598,"nodeType":71},{},[599,605],{"data":600,"content":601,"nodeType":247},{},[602],{"data":603,"marks":604,"value":246,"nodeType":79},{},[],{"data":606,"content":607,"nodeType":84},{},[608],{"data":609,"marks":610,"value":254,"nodeType":79},{},[],{"metadata":612,"sys":615,"fields":620},{"tags":613,"concepts":614},[],[],{"space":616,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":618,"publishedVersion":59,"revision":22,"locale":27},{"sys":617},{"type":12,"linkType":13,"id":14},{"sys":619},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":621},{"url":270,"details":622,"fileName":276,"contentType":277},{"size":272,"image":623},{"width":274,"height":275},{"sys":625,"fields":628},{"id":626,"createdAt":627},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":629,"slug":630,"articleIntro":-1,"category":631},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[632],{"metadata":633,"sys":636,"fields":643},{"tags":634,"concepts":635},[],[],{"space":637,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":639,"publishedVersion":225,"revision":59,"contentType":641,"locale":27},{"sys":638},{"type":12,"linkType":13,"id":14},{"sys":640},{"id":20,"type":12,"linkType":21},{"sys":642},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":644,"metaTitle":235,"metaDescription":236,"mainTitle":645,"subtitle":255,"heroImage":660,"ctaButton":278,"ctaLink":279},[234],{"data":646,"content":647,"nodeType":71},{},[648,654],{"data":649,"content":650,"nodeType":247},{},[651],{"data":652,"marks":653,"value":246,"nodeType":79},{},[],{"data":655,"content":656,"nodeType":84},{},[657],{"data":658,"marks":659,"value":254,"nodeType":79},{},[],{"metadata":661,"sys":664,"fields":669},{"tags":662,"concepts":663},[],[],{"space":665,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":667,"publishedVersion":59,"revision":22,"locale":27},{"sys":666},{"type":12,"linkType":13,"id":14},{"sys":668},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":670},{"url":270,"details":671,"fileName":276,"contentType":277},{"size":272,"image":672},{"width":274,"height":275},{"sys":674,"fields":677},{"id":675,"createdAt":676},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":678,"slug":679,"articleIntro":-1,"category":680},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[681],{"metadata":682,"sys":685,"fields":692},{"tags":683,"concepts":684},[],[],{"space":686,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":688,"publishedVersion":225,"revision":59,"contentType":690,"locale":27},{"sys":687},{"type":12,"linkType":13,"id":14},{"sys":689},{"id":20,"type":12,"linkType":21},{"sys":691},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":693,"metaTitle":235,"metaDescription":236,"mainTitle":694,"subtitle":255,"heroImage":709,"ctaButton":278,"ctaLink":279},[234],{"data":695,"content":696,"nodeType":71},{},[697,703],{"data":698,"content":699,"nodeType":247},{},[700],{"data":701,"marks":702,"value":246,"nodeType":79},{},[],{"data":704,"content":705,"nodeType":84},{},[706],{"data":707,"marks":708,"value":254,"nodeType":79},{},[],{"metadata":710,"sys":713,"fields":718},{"tags":711,"concepts":712},[],[],{"space":714,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":716,"publishedVersion":59,"revision":22,"locale":27},{"sys":715},{"type":12,"linkType":13,"id":14},{"sys":717},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":719},{"url":270,"details":720,"fileName":276,"contentType":277},{"size":272,"image":721},{"width":274,"height":275},{"sys":723,"fields":726},{"id":724,"createdAt":725},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":727,"slug":728,"articleIntro":727,"category":729},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[730],{"metadata":731,"sys":734,"fields":741},{"tags":732,"concepts":733},[],[],{"space":735,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":737,"publishedVersion":225,"revision":59,"contentType":739,"locale":27},{"sys":736},{"type":12,"linkType":13,"id":14},{"sys":738},{"id":20,"type":12,"linkType":21},{"sys":740},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":742,"metaTitle":235,"metaDescription":236,"mainTitle":743,"subtitle":255,"heroImage":758,"ctaButton":278,"ctaLink":279},[234],{"data":744,"content":745,"nodeType":71},{},[746,752],{"data":747,"content":748,"nodeType":247},{},[749],{"data":750,"marks":751,"value":246,"nodeType":79},{},[],{"data":753,"content":754,"nodeType":84},{},[755],{"data":756,"marks":757,"value":254,"nodeType":79},{},[],{"metadata":759,"sys":762,"fields":767},{"tags":760,"concepts":761},[],[],{"space":763,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":765,"publishedVersion":59,"revision":22,"locale":27},{"sys":764},{"type":12,"linkType":13,"id":14},{"sys":766},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":768},{"url":270,"details":769,"fileName":276,"contentType":277},{"size":272,"image":770},{"width":274,"height":275},{"sys":772,"fields":775},{"id":773,"createdAt":774},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":776,"slug":777,"articleIntro":776,"category":778},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[779],{"metadata":780,"sys":783,"fields":790},{"tags":781,"concepts":782},[],[],{"space":784,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":786,"publishedVersion":225,"revision":59,"contentType":788,"locale":27},{"sys":785},{"type":12,"linkType":13,"id":14},{"sys":787},{"id":20,"type":12,"linkType":21},{"sys":789},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":791,"metaTitle":235,"metaDescription":236,"mainTitle":792,"subtitle":255,"heroImage":807,"ctaButton":278,"ctaLink":279},[234],{"data":793,"content":794,"nodeType":71},{},[795,801],{"data":796,"content":797,"nodeType":247},{},[798],{"data":799,"marks":800,"value":246,"nodeType":79},{},[],{"data":802,"content":803,"nodeType":84},{},[804],{"data":805,"marks":806,"value":254,"nodeType":79},{},[],{"metadata":808,"sys":811,"fields":816},{"tags":809,"concepts":810},[],[],{"space":812,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":814,"publishedVersion":59,"revision":22,"locale":27},{"sys":813},{"type":12,"linkType":13,"id":14},{"sys":815},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":817},{"url":270,"details":818,"fileName":276,"contentType":277},{"size":272,"image":819},{"width":274,"height":275},{"sys":821,"fields":824},{"id":822,"createdAt":823},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":825,"slug":826,"articleIntro":-1,"category":827},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[828],{"metadata":829,"sys":832,"fields":839},{"tags":830,"concepts":831},[],[],{"space":833,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":835,"publishedVersion":225,"revision":59,"contentType":837,"locale":27},{"sys":834},{"type":12,"linkType":13,"id":14},{"sys":836},{"id":20,"type":12,"linkType":21},{"sys":838},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":840,"metaTitle":235,"metaDescription":236,"mainTitle":841,"subtitle":255,"heroImage":856,"ctaButton":278,"ctaLink":279},[234],{"data":842,"content":843,"nodeType":71},{},[844,850],{"data":845,"content":846,"nodeType":247},{},[847],{"data":848,"marks":849,"value":246,"nodeType":79},{},[],{"data":851,"content":852,"nodeType":84},{},[853],{"data":854,"marks":855,"value":254,"nodeType":79},{},[],{"metadata":857,"sys":860,"fields":865},{"tags":858,"concepts":859},[],[],{"space":861,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":863,"publishedVersion":59,"revision":22,"locale":27},{"sys":862},{"type":12,"linkType":13,"id":14},{"sys":864},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":866},{"url":270,"details":867,"fileName":276,"contentType":277},{"size":272,"image":868},{"width":274,"height":275},{"sys":870,"fields":873},{"id":871,"createdAt":872},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":874,"slug":875,"articleIntro":874,"category":876},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[877],{"metadata":878,"sys":881,"fields":888},{"tags":879,"concepts":880},[],[],{"space":882,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":884,"publishedVersion":225,"revision":59,"contentType":886,"locale":27},{"sys":883},{"type":12,"linkType":13,"id":14},{"sys":885},{"id":20,"type":12,"linkType":21},{"sys":887},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":889,"metaTitle":235,"metaDescription":236,"mainTitle":890,"subtitle":255,"heroImage":905,"ctaButton":278,"ctaLink":279},[234],{"data":891,"content":892,"nodeType":71},{},[893,899],{"data":894,"content":895,"nodeType":247},{},[896],{"data":897,"marks":898,"value":246,"nodeType":79},{},[],{"data":900,"content":901,"nodeType":84},{},[902],{"data":903,"marks":904,"value":254,"nodeType":79},{},[],{"metadata":906,"sys":909,"fields":914},{"tags":907,"concepts":908},[],[],{"space":910,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":912,"publishedVersion":59,"revision":22,"locale":27},{"sys":911},{"type":12,"linkType":13,"id":14},{"sys":913},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":915},{"url":270,"details":916,"fileName":276,"contentType":277},{"size":272,"image":917},{"width":274,"height":275},{"sys":919,"fields":922},{"id":920,"createdAt":921},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":923,"slug":924,"articleIntro":-1,"category":925},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[926],{"metadata":927,"sys":930,"fields":937},{"tags":928,"concepts":929},[],[],{"space":931,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":933,"publishedVersion":225,"revision":59,"contentType":935,"locale":27},{"sys":932},{"type":12,"linkType":13,"id":14},{"sys":934},{"id":20,"type":12,"linkType":21},{"sys":936},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":938,"metaTitle":235,"metaDescription":236,"mainTitle":939,"subtitle":255,"heroImage":954,"ctaButton":278,"ctaLink":279},[234],{"data":940,"content":941,"nodeType":71},{},[942,948],{"data":943,"content":944,"nodeType":247},{},[945],{"data":946,"marks":947,"value":246,"nodeType":79},{},[],{"data":949,"content":950,"nodeType":84},{},[951],{"data":952,"marks":953,"value":254,"nodeType":79},{},[],{"metadata":955,"sys":958,"fields":963},{"tags":956,"concepts":957},[],[],{"space":959,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":961,"publishedVersion":59,"revision":22,"locale":27},{"sys":960},{"type":12,"linkType":13,"id":14},{"sys":962},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":964},{"url":270,"details":965,"fileName":276,"contentType":277},{"size":272,"image":966},{"width":274,"height":275},{"sys":968,"fields":971},{"id":969,"createdAt":970},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":972,"slug":973,"articleIntro":972,"category":974},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[975],{"metadata":976,"sys":979,"fields":986},{"tags":977,"concepts":978},[],[],{"space":980,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":982,"publishedVersion":225,"revision":59,"contentType":984,"locale":27},{"sys":981},{"type":12,"linkType":13,"id":14},{"sys":983},{"id":20,"type":12,"linkType":21},{"sys":985},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":987,"metaTitle":235,"metaDescription":236,"mainTitle":988,"subtitle":255,"heroImage":1003,"ctaButton":278,"ctaLink":279},[234],{"data":989,"content":990,"nodeType":71},{},[991,997],{"data":992,"content":993,"nodeType":247},{},[994],{"data":995,"marks":996,"value":246,"nodeType":79},{},[],{"data":998,"content":999,"nodeType":84},{},[1000],{"data":1001,"marks":1002,"value":254,"nodeType":79},{},[],{"metadata":1004,"sys":1007,"fields":1012},{"tags":1005,"concepts":1006},[],[],{"space":1008,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1010,"publishedVersion":59,"revision":22,"locale":27},{"sys":1009},{"type":12,"linkType":13,"id":14},{"sys":1011},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1013},{"url":270,"details":1014,"fileName":276,"contentType":277},{"size":272,"image":1015},{"width":274,"height":275},{"sys":1017,"fields":1020},{"id":1018,"createdAt":1019},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":1021,"slug":1022,"articleIntro":1021,"category":1023},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[1024],{"metadata":1025,"sys":1028,"fields":1035},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1031,"publishedVersion":225,"revision":59,"contentType":1033,"locale":27},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":20,"type":12,"linkType":21},{"sys":1034},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1036,"metaTitle":235,"metaDescription":236,"mainTitle":1037,"subtitle":255,"heroImage":1052,"ctaButton":278,"ctaLink":279},[234],{"data":1038,"content":1039,"nodeType":71},{},[1040,1046],{"data":1041,"content":1042,"nodeType":247},{},[1043],{"data":1044,"marks":1045,"value":246,"nodeType":79},{},[],{"data":1047,"content":1048,"nodeType":84},{},[1049],{"data":1050,"marks":1051,"value":254,"nodeType":79},{},[],{"metadata":1053,"sys":1056,"fields":1061},{"tags":1054,"concepts":1055},[],[],{"space":1057,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1059,"publishedVersion":59,"revision":22,"locale":27},{"sys":1058},{"type":12,"linkType":13,"id":14},{"sys":1060},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1062},{"url":270,"details":1063,"fileName":276,"contentType":277},{"size":272,"image":1064},{"width":274,"height":275},{"sys":1066,"fields":1069},{"id":1067,"createdAt":1068},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":1070,"slug":1071,"articleIntro":-1,"category":1072},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[1073],{"metadata":1074,"sys":1077,"fields":1084},{"tags":1075,"concepts":1076},[],[],{"space":1078,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1080,"publishedVersion":225,"revision":59,"contentType":1082,"locale":27},{"sys":1079},{"type":12,"linkType":13,"id":14},{"sys":1081},{"id":20,"type":12,"linkType":21},{"sys":1083},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1085,"metaTitle":235,"metaDescription":236,"mainTitle":1086,"subtitle":255,"heroImage":1101,"ctaButton":278,"ctaLink":279},[234],{"data":1087,"content":1088,"nodeType":71},{},[1089,1095],{"data":1090,"content":1091,"nodeType":247},{},[1092],{"data":1093,"marks":1094,"value":246,"nodeType":79},{},[],{"data":1096,"content":1097,"nodeType":84},{},[1098],{"data":1099,"marks":1100,"value":254,"nodeType":79},{},[],{"metadata":1102,"sys":1105,"fields":1110},{"tags":1103,"concepts":1104},[],[],{"space":1106,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1108,"publishedVersion":59,"revision":22,"locale":27},{"sys":1107},{"type":12,"linkType":13,"id":14},{"sys":1109},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1111},{"url":270,"details":1112,"fileName":276,"contentType":277},{"size":272,"image":1113},{"width":274,"height":275},{"sys":1115,"fields":1118},{"id":1116,"createdAt":1117},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":1119,"slug":1120,"articleIntro":1119,"category":1121},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[1122],{"metadata":1123,"sys":1126,"fields":1133},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1129,"publishedVersion":225,"revision":59,"contentType":1131,"locale":27},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":20,"type":12,"linkType":21},{"sys":1132},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1134,"metaTitle":235,"metaDescription":236,"mainTitle":1135,"subtitle":255,"heroImage":1150,"ctaButton":278,"ctaLink":279},[234],{"data":1136,"content":1137,"nodeType":71},{},[1138,1144],{"data":1139,"content":1140,"nodeType":247},{},[1141],{"data":1142,"marks":1143,"value":246,"nodeType":79},{},[],{"data":1145,"content":1146,"nodeType":84},{},[1147],{"data":1148,"marks":1149,"value":254,"nodeType":79},{},[],{"metadata":1151,"sys":1154,"fields":1159},{"tags":1152,"concepts":1153},[],[],{"space":1155,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1157,"publishedVersion":59,"revision":22,"locale":27},{"sys":1156},{"type":12,"linkType":13,"id":14},{"sys":1158},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1160},{"url":270,"details":1161,"fileName":276,"contentType":277},{"size":272,"image":1162},{"width":274,"height":275},{"sys":1164,"fields":1167},{"id":1165,"createdAt":1166},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":1168,"slug":1169,"articleIntro":-1,"category":1170},"Compte 512 - Banques","compte-512-banques",[1171],{"metadata":1172,"sys":1175,"fields":1182},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1178,"publishedVersion":225,"revision":59,"contentType":1180,"locale":27},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":20,"type":12,"linkType":21},{"sys":1181},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1183,"metaTitle":235,"metaDescription":236,"mainTitle":1184,"subtitle":255,"heroImage":1199,"ctaButton":278,"ctaLink":279},[234],{"data":1185,"content":1186,"nodeType":71},{},[1187,1193],{"data":1188,"content":1189,"nodeType":247},{},[1190],{"data":1191,"marks":1192,"value":246,"nodeType":79},{},[],{"data":1194,"content":1195,"nodeType":84},{},[1196],{"data":1197,"marks":1198,"value":254,"nodeType":79},{},[],{"metadata":1200,"sys":1203,"fields":1208},{"tags":1201,"concepts":1202},[],[],{"space":1204,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1206,"publishedVersion":59,"revision":22,"locale":27},{"sys":1205},{"type":12,"linkType":13,"id":14},{"sys":1207},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1209},{"url":270,"details":1210,"fileName":276,"contentType":277},{"size":272,"image":1211},{"width":274,"height":275},{"sys":1213,"fields":1216},{"id":1214,"createdAt":1215},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":1217,"slug":1218,"articleIntro":1217,"category":1219},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[1220],{"metadata":1221,"sys":1224,"fields":1231},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1227,"publishedVersion":225,"revision":59,"contentType":1229,"locale":27},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":20,"type":12,"linkType":21},{"sys":1230},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1232,"metaTitle":235,"metaDescription":236,"mainTitle":1233,"subtitle":255,"heroImage":1248,"ctaButton":278,"ctaLink":279},[234],{"data":1234,"content":1235,"nodeType":71},{},[1236,1242],{"data":1237,"content":1238,"nodeType":247},{},[1239],{"data":1240,"marks":1241,"value":246,"nodeType":79},{},[],{"data":1243,"content":1244,"nodeType":84},{},[1245],{"data":1246,"marks":1247,"value":254,"nodeType":79},{},[],{"metadata":1249,"sys":1252,"fields":1257},{"tags":1250,"concepts":1251},[],[],{"space":1253,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1255,"publishedVersion":59,"revision":22,"locale":27},{"sys":1254},{"type":12,"linkType":13,"id":14},{"sys":1256},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1258},{"url":270,"details":1259,"fileName":276,"contentType":277},{"size":272,"image":1260},{"width":274,"height":275},{"sys":1262,"fields":1265},{"id":1263,"createdAt":1264},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":1266,"slug":1267,"articleIntro":1266,"category":1268},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[1269],{"metadata":1270,"sys":1273,"fields":1280},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1276,"publishedVersion":225,"revision":59,"contentType":1278,"locale":27},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":20,"type":12,"linkType":21},{"sys":1279},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1281,"metaTitle":235,"metaDescription":236,"mainTitle":1282,"subtitle":255,"heroImage":1297,"ctaButton":278,"ctaLink":279},[234],{"data":1283,"content":1284,"nodeType":71},{},[1285,1291],{"data":1286,"content":1287,"nodeType":247},{},[1288],{"data":1289,"marks":1290,"value":246,"nodeType":79},{},[],{"data":1292,"content":1293,"nodeType":84},{},[1294],{"data":1295,"marks":1296,"value":254,"nodeType":79},{},[],{"metadata":1298,"sys":1301,"fields":1306},{"tags":1299,"concepts":1300},[],[],{"space":1302,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1304,"publishedVersion":59,"revision":22,"locale":27},{"sys":1303},{"type":12,"linkType":13,"id":14},{"sys":1305},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1307},{"url":270,"details":1308,"fileName":276,"contentType":277},{"size":272,"image":1309},{"width":274,"height":275},{"sys":1311,"fields":1314},{"id":1312,"createdAt":1313},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":1315,"slug":1316,"articleIntro":1315,"category":1317},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[1318],{"metadata":1319,"sys":1322,"fields":1329},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1325,"publishedVersion":225,"revision":59,"contentType":1327,"locale":27},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":20,"type":12,"linkType":21},{"sys":1328},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1330,"metaTitle":235,"metaDescription":236,"mainTitle":1331,"subtitle":255,"heroImage":1346,"ctaButton":278,"ctaLink":279},[234],{"data":1332,"content":1333,"nodeType":71},{},[1334,1340],{"data":1335,"content":1336,"nodeType":247},{},[1337],{"data":1338,"marks":1339,"value":246,"nodeType":79},{},[],{"data":1341,"content":1342,"nodeType":84},{},[1343],{"data":1344,"marks":1345,"value":254,"nodeType":79},{},[],{"metadata":1347,"sys":1350,"fields":1355},{"tags":1348,"concepts":1349},[],[],{"space":1351,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1353,"publishedVersion":59,"revision":22,"locale":27},{"sys":1352},{"type":12,"linkType":13,"id":14},{"sys":1354},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1356},{"url":270,"details":1357,"fileName":276,"contentType":277},{"size":272,"image":1358},{"width":274,"height":275},{"sys":1360,"fields":1363},{"id":1361,"createdAt":1362},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":1364,"slug":1365,"articleIntro":-1,"category":1366},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[1367],{"metadata":1368,"sys":1371,"fields":1378},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1374,"publishedVersion":225,"revision":59,"contentType":1376,"locale":27},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":20,"type":12,"linkType":21},{"sys":1377},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1379,"metaTitle":235,"metaDescription":236,"mainTitle":1380,"subtitle":255,"heroImage":1395,"ctaButton":278,"ctaLink":279},[234],{"data":1381,"content":1382,"nodeType":71},{},[1383,1389],{"data":1384,"content":1385,"nodeType":247},{},[1386],{"data":1387,"marks":1388,"value":246,"nodeType":79},{},[],{"data":1390,"content":1391,"nodeType":84},{},[1392],{"data":1393,"marks":1394,"value":254,"nodeType":79},{},[],{"metadata":1396,"sys":1399,"fields":1404},{"tags":1397,"concepts":1398},[],[],{"space":1400,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1402,"publishedVersion":59,"revision":22,"locale":27},{"sys":1401},{"type":12,"linkType":13,"id":14},{"sys":1403},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1405},{"url":270,"details":1406,"fileName":276,"contentType":277},{"size":272,"image":1407},{"width":274,"height":275},{"sys":1409,"fields":1412},{"id":1410,"createdAt":1411},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":1413,"slug":1414,"articleIntro":1413,"category":1415},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[1416],{"metadata":1417,"sys":1420,"fields":1427},{"tags":1418,"concepts":1419},[],[],{"space":1421,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1423,"publishedVersion":225,"revision":59,"contentType":1425,"locale":27},{"sys":1422},{"type":12,"linkType":13,"id":14},{"sys":1424},{"id":20,"type":12,"linkType":21},{"sys":1426},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1428,"metaTitle":235,"metaDescription":236,"mainTitle":1429,"subtitle":255,"heroImage":1444,"ctaButton":278,"ctaLink":279},[234],{"data":1430,"content":1431,"nodeType":71},{},[1432,1438],{"data":1433,"content":1434,"nodeType":247},{},[1435],{"data":1436,"marks":1437,"value":246,"nodeType":79},{},[],{"data":1439,"content":1440,"nodeType":84},{},[1441],{"data":1442,"marks":1443,"value":254,"nodeType":79},{},[],{"metadata":1445,"sys":1448,"fields":1453},{"tags":1446,"concepts":1447},[],[],{"space":1449,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1451,"publishedVersion":59,"revision":22,"locale":27},{"sys":1450},{"type":12,"linkType":13,"id":14},{"sys":1452},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1454},{"url":270,"details":1455,"fileName":276,"contentType":277},{"size":272,"image":1456},{"width":274,"height":275},{"sys":1458,"fields":1461},{"id":1459,"createdAt":1460},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":1462,"slug":1463,"articleIntro":1462,"category":1464},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[1465],{"metadata":1466,"sys":1469,"fields":1476},{"tags":1467,"concepts":1468},[],[],{"space":1470,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1472,"publishedVersion":225,"revision":59,"contentType":1474,"locale":27},{"sys":1471},{"type":12,"linkType":13,"id":14},{"sys":1473},{"id":20,"type":12,"linkType":21},{"sys":1475},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1477,"metaTitle":235,"metaDescription":236,"mainTitle":1478,"subtitle":255,"heroImage":1493,"ctaButton":278,"ctaLink":279},[234],{"data":1479,"content":1480,"nodeType":71},{},[1481,1487],{"data":1482,"content":1483,"nodeType":247},{},[1484],{"data":1485,"marks":1486,"value":246,"nodeType":79},{},[],{"data":1488,"content":1489,"nodeType":84},{},[1490],{"data":1491,"marks":1492,"value":254,"nodeType":79},{},[],{"metadata":1494,"sys":1497,"fields":1502},{"tags":1495,"concepts":1496},[],[],{"space":1498,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1500,"publishedVersion":59,"revision":22,"locale":27},{"sys":1499},{"type":12,"linkType":13,"id":14},{"sys":1501},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1503},{"url":270,"details":1504,"fileName":276,"contentType":277},{"size":272,"image":1505},{"width":274,"height":275},{"sys":1507,"fields":1510},{"id":1508,"createdAt":1509},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":1511,"slug":1512,"articleIntro":1511,"category":1513},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[1514],{"metadata":1515,"sys":1518,"fields":1525},{"tags":1516,"concepts":1517},[],[],{"space":1519,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1521,"publishedVersion":225,"revision":59,"contentType":1523,"locale":27},{"sys":1520},{"type":12,"linkType":13,"id":14},{"sys":1522},{"id":20,"type":12,"linkType":21},{"sys":1524},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1526,"metaTitle":235,"metaDescription":236,"mainTitle":1527,"subtitle":255,"heroImage":1542,"ctaButton":278,"ctaLink":279},[234],{"data":1528,"content":1529,"nodeType":71},{},[1530,1536],{"data":1531,"content":1532,"nodeType":247},{},[1533],{"data":1534,"marks":1535,"value":246,"nodeType":79},{},[],{"data":1537,"content":1538,"nodeType":84},{},[1539],{"data":1540,"marks":1541,"value":254,"nodeType":79},{},[],{"metadata":1543,"sys":1546,"fields":1551},{"tags":1544,"concepts":1545},[],[],{"space":1547,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1549,"publishedVersion":59,"revision":22,"locale":27},{"sys":1548},{"type":12,"linkType":13,"id":14},{"sys":1550},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1552},{"url":270,"details":1553,"fileName":276,"contentType":277},{"size":272,"image":1554},{"width":274,"height":275},{"sys":1556,"fields":1559},{"id":1557,"createdAt":1558},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":1560,"slug":1561,"articleIntro":1560,"category":1562},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[1563],{"metadata":1564,"sys":1567,"fields":1574},{"tags":1565,"concepts":1566},[],[],{"space":1568,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1570,"publishedVersion":225,"revision":59,"contentType":1572,"locale":27},{"sys":1569},{"type":12,"linkType":13,"id":14},{"sys":1571},{"id":20,"type":12,"linkType":21},{"sys":1573},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1575,"metaTitle":235,"metaDescription":236,"mainTitle":1576,"subtitle":255,"heroImage":1591,"ctaButton":278,"ctaLink":279},[234],{"data":1577,"content":1578,"nodeType":71},{},[1579,1585],{"data":1580,"content":1581,"nodeType":247},{},[1582],{"data":1583,"marks":1584,"value":246,"nodeType":79},{},[],{"data":1586,"content":1587,"nodeType":84},{},[1588],{"data":1589,"marks":1590,"value":254,"nodeType":79},{},[],{"metadata":1592,"sys":1595,"fields":1600},{"tags":1593,"concepts":1594},[],[],{"space":1596,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1598,"publishedVersion":59,"revision":22,"locale":27},{"sys":1597},{"type":12,"linkType":13,"id":14},{"sys":1599},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1601},{"url":270,"details":1602,"fileName":276,"contentType":277},{"size":272,"image":1603},{"width":274,"height":275},{"sys":1605,"fields":1608},{"id":1606,"createdAt":1607},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":1609,"slug":1610,"articleIntro":-1,"category":1611},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[1612],{"metadata":1613,"sys":1616,"fields":1623},{"tags":1614,"concepts":1615},[],[],{"space":1617,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1619,"publishedVersion":225,"revision":59,"contentType":1621,"locale":27},{"sys":1618},{"type":12,"linkType":13,"id":14},{"sys":1620},{"id":20,"type":12,"linkType":21},{"sys":1622},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1624,"metaTitle":235,"metaDescription":236,"mainTitle":1625,"subtitle":255,"heroImage":1640,"ctaButton":278,"ctaLink":279},[234],{"data":1626,"content":1627,"nodeType":71},{},[1628,1634],{"data":1629,"content":1630,"nodeType":247},{},[1631],{"data":1632,"marks":1633,"value":246,"nodeType":79},{},[],{"data":1635,"content":1636,"nodeType":84},{},[1637],{"data":1638,"marks":1639,"value":254,"nodeType":79},{},[],{"metadata":1641,"sys":1644,"fields":1649},{"tags":1642,"concepts":1643},[],[],{"space":1645,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1647,"publishedVersion":59,"revision":22,"locale":27},{"sys":1646},{"type":12,"linkType":13,"id":14},{"sys":1648},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1650},{"url":270,"details":1651,"fileName":276,"contentType":277},{"size":272,"image":1652},{"width":274,"height":275},{"sys":1654,"fields":1657},{"id":1655,"createdAt":1656},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":1658,"slug":1659,"articleIntro":-1,"category":1660},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[1661],{"metadata":1662,"sys":1665,"fields":1672},{"tags":1663,"concepts":1664},[],[],{"space":1666,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1668,"publishedVersion":225,"revision":59,"contentType":1670,"locale":27},{"sys":1667},{"type":12,"linkType":13,"id":14},{"sys":1669},{"id":20,"type":12,"linkType":21},{"sys":1671},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1673,"metaTitle":235,"metaDescription":236,"mainTitle":1674,"subtitle":255,"heroImage":1689,"ctaButton":278,"ctaLink":279},[234],{"data":1675,"content":1676,"nodeType":71},{},[1677,1683],{"data":1678,"content":1679,"nodeType":247},{},[1680],{"data":1681,"marks":1682,"value":246,"nodeType":79},{},[],{"data":1684,"content":1685,"nodeType":84},{},[1686],{"data":1687,"marks":1688,"value":254,"nodeType":79},{},[],{"metadata":1690,"sys":1693,"fields":1698},{"tags":1691,"concepts":1692},[],[],{"space":1694,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1696,"publishedVersion":59,"revision":22,"locale":27},{"sys":1695},{"type":12,"linkType":13,"id":14},{"sys":1697},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1699},{"url":270,"details":1700,"fileName":276,"contentType":277},{"size":272,"image":1701},{"width":274,"height":275},{"sys":1703,"fields":1706},{"id":1704,"createdAt":1705},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":1707,"slug":1708,"articleIntro":1707,"category":1709},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[1710],{"metadata":1711,"sys":1714,"fields":1721},{"tags":1712,"concepts":1713},[],[],{"space":1715,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1717,"publishedVersion":225,"revision":59,"contentType":1719,"locale":27},{"sys":1716},{"type":12,"linkType":13,"id":14},{"sys":1718},{"id":20,"type":12,"linkType":21},{"sys":1720},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1722,"metaTitle":235,"metaDescription":236,"mainTitle":1723,"subtitle":255,"heroImage":1738,"ctaButton":278,"ctaLink":279},[234],{"data":1724,"content":1725,"nodeType":71},{},[1726,1732],{"data":1727,"content":1728,"nodeType":247},{},[1729],{"data":1730,"marks":1731,"value":246,"nodeType":79},{},[],{"data":1733,"content":1734,"nodeType":84},{},[1735],{"data":1736,"marks":1737,"value":254,"nodeType":79},{},[],{"metadata":1739,"sys":1742,"fields":1747},{"tags":1740,"concepts":1741},[],[],{"space":1743,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1745,"publishedVersion":59,"revision":22,"locale":27},{"sys":1744},{"type":12,"linkType":13,"id":14},{"sys":1746},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1748},{"url":270,"details":1749,"fileName":276,"contentType":277},{"size":272,"image":1750},{"width":274,"height":275},{"sys":1752,"fields":1755},{"id":1753,"createdAt":1754},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":1756,"slug":1757,"articleIntro":1756,"category":1758},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[1759],{"metadata":1760,"sys":1763,"fields":1770},{"tags":1761,"concepts":1762},[],[],{"space":1764,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1766,"publishedVersion":225,"revision":59,"contentType":1768,"locale":27},{"sys":1765},{"type":12,"linkType":13,"id":14},{"sys":1767},{"id":20,"type":12,"linkType":21},{"sys":1769},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1771,"metaTitle":235,"metaDescription":236,"mainTitle":1772,"subtitle":255,"heroImage":1787,"ctaButton":278,"ctaLink":279},[234],{"data":1773,"content":1774,"nodeType":71},{},[1775,1781],{"data":1776,"content":1777,"nodeType":247},{},[1778],{"data":1779,"marks":1780,"value":246,"nodeType":79},{},[],{"data":1782,"content":1783,"nodeType":84},{},[1784],{"data":1785,"marks":1786,"value":254,"nodeType":79},{},[],{"metadata":1788,"sys":1791,"fields":1796},{"tags":1789,"concepts":1790},[],[],{"space":1792,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1794,"publishedVersion":59,"revision":22,"locale":27},{"sys":1793},{"type":12,"linkType":13,"id":14},{"sys":1795},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1797},{"url":270,"details":1798,"fileName":276,"contentType":277},{"size":272,"image":1799},{"width":274,"height":275},{"sys":1801,"fields":1804},{"id":1802,"createdAt":1803},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":1805,"slug":1806,"articleIntro":1805,"category":1807},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[1808],{"metadata":1809,"sys":1812,"fields":1819},{"tags":1810,"concepts":1811},[],[],{"space":1813,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1815,"publishedVersion":225,"revision":59,"contentType":1817,"locale":27},{"sys":1814},{"type":12,"linkType":13,"id":14},{"sys":1816},{"id":20,"type":12,"linkType":21},{"sys":1818},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1820,"metaTitle":235,"metaDescription":236,"mainTitle":1821,"subtitle":255,"heroImage":1836,"ctaButton":278,"ctaLink":279},[234],{"data":1822,"content":1823,"nodeType":71},{},[1824,1830],{"data":1825,"content":1826,"nodeType":247},{},[1827],{"data":1828,"marks":1829,"value":246,"nodeType":79},{},[],{"data":1831,"content":1832,"nodeType":84},{},[1833],{"data":1834,"marks":1835,"value":254,"nodeType":79},{},[],{"metadata":1837,"sys":1840,"fields":1845},{"tags":1838,"concepts":1839},[],[],{"space":1841,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1843,"publishedVersion":59,"revision":22,"locale":27},{"sys":1842},{"type":12,"linkType":13,"id":14},{"sys":1844},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1846},{"url":270,"details":1847,"fileName":276,"contentType":277},{"size":272,"image":1848},{"width":274,"height":275},{"sys":1850,"fields":1853},{"id":1851,"createdAt":1852},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":1854,"slug":1855,"articleIntro":1854,"category":1856},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[1857],{"metadata":1858,"sys":1861,"fields":1868},{"tags":1859,"concepts":1860},[],[],{"space":1862,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1864,"publishedVersion":225,"revision":59,"contentType":1866,"locale":27},{"sys":1863},{"type":12,"linkType":13,"id":14},{"sys":1865},{"id":20,"type":12,"linkType":21},{"sys":1867},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1869,"metaTitle":235,"metaDescription":236,"mainTitle":1870,"subtitle":255,"heroImage":1885,"ctaButton":278,"ctaLink":279},[234],{"data":1871,"content":1872,"nodeType":71},{},[1873,1879],{"data":1874,"content":1875,"nodeType":247},{},[1876],{"data":1877,"marks":1878,"value":246,"nodeType":79},{},[],{"data":1880,"content":1881,"nodeType":84},{},[1882],{"data":1883,"marks":1884,"value":254,"nodeType":79},{},[],{"metadata":1886,"sys":1889,"fields":1894},{"tags":1887,"concepts":1888},[],[],{"space":1890,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1892,"publishedVersion":59,"revision":22,"locale":27},{"sys":1891},{"type":12,"linkType":13,"id":14},{"sys":1893},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1895},{"url":270,"details":1896,"fileName":276,"contentType":277},{"size":272,"image":1897},{"width":274,"height":275},{"sys":1899,"fields":1902},{"id":1900,"createdAt":1901},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":1903,"slug":1904,"articleIntro":1905,"category":1906},"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.",[1907],{"metadata":1908,"sys":1911,"fields":1918},{"tags":1909,"concepts":1910},[],[],{"space":1912,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1914,"publishedVersion":225,"revision":59,"contentType":1916,"locale":27},{"sys":1913},{"type":12,"linkType":13,"id":14},{"sys":1915},{"id":20,"type":12,"linkType":21},{"sys":1917},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1919,"metaTitle":235,"metaDescription":236,"mainTitle":1920,"subtitle":255,"heroImage":1935,"ctaButton":278,"ctaLink":279},[234],{"data":1921,"content":1922,"nodeType":71},{},[1923,1929],{"data":1924,"content":1925,"nodeType":247},{},[1926],{"data":1927,"marks":1928,"value":246,"nodeType":79},{},[],{"data":1930,"content":1931,"nodeType":84},{},[1932],{"data":1933,"marks":1934,"value":254,"nodeType":79},{},[],{"metadata":1936,"sys":1939,"fields":1944},{"tags":1937,"concepts":1938},[],[],{"space":1940,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1942,"publishedVersion":59,"revision":22,"locale":27},{"sys":1941},{"type":12,"linkType":13,"id":14},{"sys":1943},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1945},{"url":270,"details":1946,"fileName":276,"contentType":277},{"size":272,"image":1947},{"width":274,"height":275},{"sys":1949,"fields":1952},{"id":1950,"createdAt":1951},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":1953,"slug":1954,"articleIntro":1955,"category":1956},"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.",[1957],{"metadata":1958,"sys":1961,"fields":1968},{"tags":1959,"concepts":1960},[],[],{"space":1962,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":1964,"publishedVersion":225,"revision":59,"contentType":1966,"locale":27},{"sys":1963},{"type":12,"linkType":13,"id":14},{"sys":1965},{"id":20,"type":12,"linkType":21},{"sys":1967},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":1969,"metaTitle":235,"metaDescription":236,"mainTitle":1970,"subtitle":255,"heroImage":1985,"ctaButton":278,"ctaLink":279},[234],{"data":1971,"content":1972,"nodeType":71},{},[1973,1979],{"data":1974,"content":1975,"nodeType":247},{},[1976],{"data":1977,"marks":1978,"value":246,"nodeType":79},{},[],{"data":1980,"content":1981,"nodeType":84},{},[1982],{"data":1983,"marks":1984,"value":254,"nodeType":79},{},[],{"metadata":1986,"sys":1989,"fields":1994},{"tags":1987,"concepts":1988},[],[],{"space":1990,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":1992,"publishedVersion":59,"revision":22,"locale":27},{"sys":1991},{"type":12,"linkType":13,"id":14},{"sys":1993},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":1995},{"url":270,"details":1996,"fileName":276,"contentType":277},{"size":272,"image":1997},{"width":274,"height":275},{"sys":1999,"fields":2002},{"id":2000,"createdAt":2001},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":2003,"slug":2004,"articleIntro":2003,"category":2005},"Compte 508 - Obligations","compte-508-obligations",[2006],{"metadata":2007,"sys":2010,"fields":2017},{"tags":2008,"concepts":2009},[],[],{"space":2011,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2013,"publishedVersion":225,"revision":59,"contentType":2015,"locale":27},{"sys":2012},{"type":12,"linkType":13,"id":14},{"sys":2014},{"id":20,"type":12,"linkType":21},{"sys":2016},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2018,"metaTitle":235,"metaDescription":236,"mainTitle":2019,"subtitle":255,"heroImage":2034,"ctaButton":278,"ctaLink":279},[234],{"data":2020,"content":2021,"nodeType":71},{},[2022,2028],{"data":2023,"content":2024,"nodeType":247},{},[2025],{"data":2026,"marks":2027,"value":246,"nodeType":79},{},[],{"data":2029,"content":2030,"nodeType":84},{},[2031],{"data":2032,"marks":2033,"value":254,"nodeType":79},{},[],{"metadata":2035,"sys":2038,"fields":2043},{"tags":2036,"concepts":2037},[],[],{"space":2039,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2041,"publishedVersion":59,"revision":22,"locale":27},{"sys":2040},{"type":12,"linkType":13,"id":14},{"sys":2042},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2044},{"url":270,"details":2045,"fileName":276,"contentType":277},{"size":272,"image":2046},{"width":274,"height":275},{"sys":2048,"fields":2051},{"id":2049,"createdAt":2050},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":2052,"slug":2053,"articleIntro":2052,"category":2054},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[2055],{"metadata":2056,"sys":2059,"fields":2066},{"tags":2057,"concepts":2058},[],[],{"space":2060,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2062,"publishedVersion":225,"revision":59,"contentType":2064,"locale":27},{"sys":2061},{"type":12,"linkType":13,"id":14},{"sys":2063},{"id":20,"type":12,"linkType":21},{"sys":2065},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2067,"metaTitle":235,"metaDescription":236,"mainTitle":2068,"subtitle":255,"heroImage":2083,"ctaButton":278,"ctaLink":279},[234],{"data":2069,"content":2070,"nodeType":71},{},[2071,2077],{"data":2072,"content":2073,"nodeType":247},{},[2074],{"data":2075,"marks":2076,"value":246,"nodeType":79},{},[],{"data":2078,"content":2079,"nodeType":84},{},[2080],{"data":2081,"marks":2082,"value":254,"nodeType":79},{},[],{"metadata":2084,"sys":2087,"fields":2092},{"tags":2085,"concepts":2086},[],[],{"space":2088,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2090,"publishedVersion":59,"revision":22,"locale":27},{"sys":2089},{"type":12,"linkType":13,"id":14},{"sys":2091},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2093},{"url":270,"details":2094,"fileName":276,"contentType":277},{"size":272,"image":2095},{"width":274,"height":275},{"sys":2097,"fields":2100},{"id":2098,"createdAt":2099},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":2101,"slug":2102,"articleIntro":2101,"category":2103},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[2104],{"metadata":2105,"sys":2108,"fields":2115},{"tags":2106,"concepts":2107},[],[],{"space":2109,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2111,"publishedVersion":225,"revision":59,"contentType":2113,"locale":27},{"sys":2110},{"type":12,"linkType":13,"id":14},{"sys":2112},{"id":20,"type":12,"linkType":21},{"sys":2114},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2116,"metaTitle":235,"metaDescription":236,"mainTitle":2117,"subtitle":255,"heroImage":2132,"ctaButton":278,"ctaLink":279},[234],{"data":2118,"content":2119,"nodeType":71},{},[2120,2126],{"data":2121,"content":2122,"nodeType":247},{},[2123],{"data":2124,"marks":2125,"value":246,"nodeType":79},{},[],{"data":2127,"content":2128,"nodeType":84},{},[2129],{"data":2130,"marks":2131,"value":254,"nodeType":79},{},[],{"metadata":2133,"sys":2136,"fields":2141},{"tags":2134,"concepts":2135},[],[],{"space":2137,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2139,"publishedVersion":59,"revision":22,"locale":27},{"sys":2138},{"type":12,"linkType":13,"id":14},{"sys":2140},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2142},{"url":270,"details":2143,"fileName":276,"contentType":277},{"size":272,"image":2144},{"width":274,"height":275},{"sys":2146,"fields":2149},{"id":2147,"createdAt":2148},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":2150,"slug":2151,"articleIntro":-1,"category":2152},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[2153],{"metadata":2154,"sys":2157,"fields":2164},{"tags":2155,"concepts":2156},[],[],{"space":2158,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2160,"publishedVersion":225,"revision":59,"contentType":2162,"locale":27},{"sys":2159},{"type":12,"linkType":13,"id":14},{"sys":2161},{"id":20,"type":12,"linkType":21},{"sys":2163},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2165,"metaTitle":235,"metaDescription":236,"mainTitle":2166,"subtitle":255,"heroImage":2181,"ctaButton":278,"ctaLink":279},[234],{"data":2167,"content":2168,"nodeType":71},{},[2169,2175],{"data":2170,"content":2171,"nodeType":247},{},[2172],{"data":2173,"marks":2174,"value":246,"nodeType":79},{},[],{"data":2176,"content":2177,"nodeType":84},{},[2178],{"data":2179,"marks":2180,"value":254,"nodeType":79},{},[],{"metadata":2182,"sys":2185,"fields":2190},{"tags":2183,"concepts":2184},[],[],{"space":2186,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2188,"publishedVersion":59,"revision":22,"locale":27},{"sys":2187},{"type":12,"linkType":13,"id":14},{"sys":2189},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2191},{"url":270,"details":2192,"fileName":276,"contentType":277},{"size":272,"image":2193},{"width":274,"height":275},{"sys":2195,"fields":2198},{"id":2196,"createdAt":2197},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":2199,"slug":2200,"articleIntro":-1,"category":2201},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[2202],{"metadata":2203,"sys":2206,"fields":2213},{"tags":2204,"concepts":2205},[],[],{"space":2207,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2209,"publishedVersion":225,"revision":59,"contentType":2211,"locale":27},{"sys":2208},{"type":12,"linkType":13,"id":14},{"sys":2210},{"id":20,"type":12,"linkType":21},{"sys":2212},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2214,"metaTitle":235,"metaDescription":236,"mainTitle":2215,"subtitle":255,"heroImage":2230,"ctaButton":278,"ctaLink":279},[234],{"data":2216,"content":2217,"nodeType":71},{},[2218,2224],{"data":2219,"content":2220,"nodeType":247},{},[2221],{"data":2222,"marks":2223,"value":246,"nodeType":79},{},[],{"data":2225,"content":2226,"nodeType":84},{},[2227],{"data":2228,"marks":2229,"value":254,"nodeType":79},{},[],{"metadata":2231,"sys":2234,"fields":2239},{"tags":2232,"concepts":2233},[],[],{"space":2235,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2237,"publishedVersion":59,"revision":22,"locale":27},{"sys":2236},{"type":12,"linkType":13,"id":14},{"sys":2238},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2240},{"url":270,"details":2241,"fileName":276,"contentType":277},{"size":272,"image":2242},{"width":274,"height":275},{"sys":2244,"fields":2247},{"id":2245,"createdAt":2246},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":2248,"slug":2249,"articleIntro":2248,"category":2250},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[2251],{"metadata":2252,"sys":2255,"fields":2262},{"tags":2253,"concepts":2254},[],[],{"space":2256,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2258,"publishedVersion":225,"revision":59,"contentType":2260,"locale":27},{"sys":2257},{"type":12,"linkType":13,"id":14},{"sys":2259},{"id":20,"type":12,"linkType":21},{"sys":2261},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2263,"metaTitle":235,"metaDescription":236,"mainTitle":2264,"subtitle":255,"heroImage":2279,"ctaButton":278,"ctaLink":279},[234],{"data":2265,"content":2266,"nodeType":71},{},[2267,2273],{"data":2268,"content":2269,"nodeType":247},{},[2270],{"data":2271,"marks":2272,"value":246,"nodeType":79},{},[],{"data":2274,"content":2275,"nodeType":84},{},[2276],{"data":2277,"marks":2278,"value":254,"nodeType":79},{},[],{"metadata":2280,"sys":2283,"fields":2288},{"tags":2281,"concepts":2282},[],[],{"space":2284,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2286,"publishedVersion":59,"revision":22,"locale":27},{"sys":2285},{"type":12,"linkType":13,"id":14},{"sys":2287},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2289},{"url":270,"details":2290,"fileName":276,"contentType":277},{"size":272,"image":2291},{"width":274,"height":275},{"sys":2293,"fields":2296},{"id":2294,"createdAt":2295},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":2297,"slug":2298,"articleIntro":-1,"category":2299},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[2300],{"metadata":2301,"sys":2304,"fields":2311},{"tags":2302,"concepts":2303},[],[],{"space":2305,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2307,"publishedVersion":225,"revision":59,"contentType":2309,"locale":27},{"sys":2306},{"type":12,"linkType":13,"id":14},{"sys":2308},{"id":20,"type":12,"linkType":21},{"sys":2310},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2312,"metaTitle":235,"metaDescription":236,"mainTitle":2313,"subtitle":255,"heroImage":2328,"ctaButton":278,"ctaLink":279},[234],{"data":2314,"content":2315,"nodeType":71},{},[2316,2322],{"data":2317,"content":2318,"nodeType":247},{},[2319],{"data":2320,"marks":2321,"value":246,"nodeType":79},{},[],{"data":2323,"content":2324,"nodeType":84},{},[2325],{"data":2326,"marks":2327,"value":254,"nodeType":79},{},[],{"metadata":2329,"sys":2332,"fields":2337},{"tags":2330,"concepts":2331},[],[],{"space":2333,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2335,"publishedVersion":59,"revision":22,"locale":27},{"sys":2334},{"type":12,"linkType":13,"id":14},{"sys":2336},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2338},{"url":270,"details":2339,"fileName":276,"contentType":277},{"size":272,"image":2340},{"width":274,"height":275},{"sys":2342,"fields":2345},{"id":2343,"createdAt":2344},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":2346,"slug":2347,"articleIntro":-1,"category":2348},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[2349],{"metadata":2350,"sys":2353,"fields":2360},{"tags":2351,"concepts":2352},[],[],{"space":2354,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2356,"publishedVersion":225,"revision":59,"contentType":2358,"locale":27},{"sys":2355},{"type":12,"linkType":13,"id":14},{"sys":2357},{"id":20,"type":12,"linkType":21},{"sys":2359},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2361,"metaTitle":235,"metaDescription":236,"mainTitle":2362,"subtitle":255,"heroImage":2377,"ctaButton":278,"ctaLink":279},[234],{"data":2363,"content":2364,"nodeType":71},{},[2365,2371],{"data":2366,"content":2367,"nodeType":247},{},[2368],{"data":2369,"marks":2370,"value":246,"nodeType":79},{},[],{"data":2372,"content":2373,"nodeType":84},{},[2374],{"data":2375,"marks":2376,"value":254,"nodeType":79},{},[],{"metadata":2378,"sys":2381,"fields":2386},{"tags":2379,"concepts":2380},[],[],{"space":2382,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2384,"publishedVersion":59,"revision":22,"locale":27},{"sys":2383},{"type":12,"linkType":13,"id":14},{"sys":2385},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2387},{"url":270,"details":2388,"fileName":276,"contentType":277},{"size":272,"image":2389},{"width":274,"height":275},{"sys":2391,"fields":2394},{"id":2392,"createdAt":2393},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":2395,"slug":2396,"articleIntro":2395,"category":2397},"Compte 60 - Achats","compte-60-achats",[2398],{"metadata":2399,"sys":2402,"fields":2409},{"tags":2400,"concepts":2401},[],[],{"space":2403,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2405,"publishedVersion":225,"revision":59,"contentType":2407,"locale":27},{"sys":2404},{"type":12,"linkType":13,"id":14},{"sys":2406},{"id":20,"type":12,"linkType":21},{"sys":2408},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2410,"metaTitle":235,"metaDescription":236,"mainTitle":2411,"subtitle":255,"heroImage":2426,"ctaButton":278,"ctaLink":279},[234],{"data":2412,"content":2413,"nodeType":71},{},[2414,2420],{"data":2415,"content":2416,"nodeType":247},{},[2417],{"data":2418,"marks":2419,"value":246,"nodeType":79},{},[],{"data":2421,"content":2422,"nodeType":84},{},[2423],{"data":2424,"marks":2425,"value":254,"nodeType":79},{},[],{"metadata":2427,"sys":2430,"fields":2435},{"tags":2428,"concepts":2429},[],[],{"space":2431,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2433,"publishedVersion":59,"revision":22,"locale":27},{"sys":2432},{"type":12,"linkType":13,"id":14},{"sys":2434},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2436},{"url":270,"details":2437,"fileName":276,"contentType":277},{"size":272,"image":2438},{"width":274,"height":275},{"sys":2440,"fields":2443},{"id":2441,"createdAt":2442},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":2444,"slug":2445,"articleIntro":-1,"category":2446},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[2447],{"metadata":2448,"sys":2451,"fields":2458},{"tags":2449,"concepts":2450},[],[],{"space":2452,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2454,"publishedVersion":225,"revision":59,"contentType":2456,"locale":27},{"sys":2453},{"type":12,"linkType":13,"id":14},{"sys":2455},{"id":20,"type":12,"linkType":21},{"sys":2457},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2459,"metaTitle":235,"metaDescription":236,"mainTitle":2460,"subtitle":255,"heroImage":2475,"ctaButton":278,"ctaLink":279},[234],{"data":2461,"content":2462,"nodeType":71},{},[2463,2469],{"data":2464,"content":2465,"nodeType":247},{},[2466],{"data":2467,"marks":2468,"value":246,"nodeType":79},{},[],{"data":2470,"content":2471,"nodeType":84},{},[2472],{"data":2473,"marks":2474,"value":254,"nodeType":79},{},[],{"metadata":2476,"sys":2479,"fields":2484},{"tags":2477,"concepts":2478},[],[],{"space":2480,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2482,"publishedVersion":59,"revision":22,"locale":27},{"sys":2481},{"type":12,"linkType":13,"id":14},{"sys":2483},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2485},{"url":270,"details":2486,"fileName":276,"contentType":277},{"size":272,"image":2487},{"width":274,"height":275},{"sys":2489,"fields":2492},{"id":2490,"createdAt":2491},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":2493,"slug":2494,"articleIntro":-1,"category":2495},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[2496],{"metadata":2497,"sys":2500,"fields":2507},{"tags":2498,"concepts":2499},[],[],{"space":2501,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2503,"publishedVersion":225,"revision":59,"contentType":2505,"locale":27},{"sys":2502},{"type":12,"linkType":13,"id":14},{"sys":2504},{"id":20,"type":12,"linkType":21},{"sys":2506},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2508,"metaTitle":235,"metaDescription":236,"mainTitle":2509,"subtitle":255,"heroImage":2524,"ctaButton":278,"ctaLink":279},[234],{"data":2510,"content":2511,"nodeType":71},{},[2512,2518],{"data":2513,"content":2514,"nodeType":247},{},[2515],{"data":2516,"marks":2517,"value":246,"nodeType":79},{},[],{"data":2519,"content":2520,"nodeType":84},{},[2521],{"data":2522,"marks":2523,"value":254,"nodeType":79},{},[],{"metadata":2525,"sys":2528,"fields":2533},{"tags":2526,"concepts":2527},[],[],{"space":2529,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2531,"publishedVersion":59,"revision":22,"locale":27},{"sys":2530},{"type":12,"linkType":13,"id":14},{"sys":2532},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2534},{"url":270,"details":2535,"fileName":276,"contentType":277},{"size":272,"image":2536},{"width":274,"height":275},{"sys":2538,"fields":2541},{"id":2539,"createdAt":2540},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":2542,"slug":2543,"articleIntro":-1,"category":2544},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[2545],{"metadata":2546,"sys":2549,"fields":2556},{"tags":2547,"concepts":2548},[],[],{"space":2550,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2552,"publishedVersion":225,"revision":59,"contentType":2554,"locale":27},{"sys":2551},{"type":12,"linkType":13,"id":14},{"sys":2553},{"id":20,"type":12,"linkType":21},{"sys":2555},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2557,"metaTitle":235,"metaDescription":236,"mainTitle":2558,"subtitle":255,"heroImage":2573,"ctaButton":278,"ctaLink":279},[234],{"data":2559,"content":2560,"nodeType":71},{},[2561,2567],{"data":2562,"content":2563,"nodeType":247},{},[2564],{"data":2565,"marks":2566,"value":246,"nodeType":79},{},[],{"data":2568,"content":2569,"nodeType":84},{},[2570],{"data":2571,"marks":2572,"value":254,"nodeType":79},{},[],{"metadata":2574,"sys":2577,"fields":2582},{"tags":2575,"concepts":2576},[],[],{"space":2578,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2580,"publishedVersion":59,"revision":22,"locale":27},{"sys":2579},{"type":12,"linkType":13,"id":14},{"sys":2581},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2583},{"url":270,"details":2584,"fileName":276,"contentType":277},{"size":272,"image":2585},{"width":274,"height":275},{"sys":2587,"fields":2590},{"id":2588,"createdAt":2589},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":2591,"slug":2592,"articleIntro":2591,"category":2593},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[2594],{"metadata":2595,"sys":2598,"fields":2605},{"tags":2596,"concepts":2597},[],[],{"space":2599,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2601,"publishedVersion":225,"revision":59,"contentType":2603,"locale":27},{"sys":2600},{"type":12,"linkType":13,"id":14},{"sys":2602},{"id":20,"type":12,"linkType":21},{"sys":2604},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2606,"metaTitle":235,"metaDescription":236,"mainTitle":2607,"subtitle":255,"heroImage":2622,"ctaButton":278,"ctaLink":279},[234],{"data":2608,"content":2609,"nodeType":71},{},[2610,2616],{"data":2611,"content":2612,"nodeType":247},{},[2613],{"data":2614,"marks":2615,"value":246,"nodeType":79},{},[],{"data":2617,"content":2618,"nodeType":84},{},[2619],{"data":2620,"marks":2621,"value":254,"nodeType":79},{},[],{"metadata":2623,"sys":2626,"fields":2631},{"tags":2624,"concepts":2625},[],[],{"space":2627,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2629,"publishedVersion":59,"revision":22,"locale":27},{"sys":2628},{"type":12,"linkType":13,"id":14},{"sys":2630},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2632},{"url":270,"details":2633,"fileName":276,"contentType":277},{"size":272,"image":2634},{"width":274,"height":275},{"sys":2636,"fields":2639},{"id":2637,"createdAt":2638},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":2640,"slug":2641,"articleIntro":-1,"category":2642},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[2643],{"metadata":2644,"sys":2647,"fields":2654},{"tags":2645,"concepts":2646},[],[],{"space":2648,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2650,"publishedVersion":225,"revision":59,"contentType":2652,"locale":27},{"sys":2649},{"type":12,"linkType":13,"id":14},{"sys":2651},{"id":20,"type":12,"linkType":21},{"sys":2653},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2655,"metaTitle":235,"metaDescription":236,"mainTitle":2656,"subtitle":255,"heroImage":2671,"ctaButton":278,"ctaLink":279},[234],{"data":2657,"content":2658,"nodeType":71},{},[2659,2665],{"data":2660,"content":2661,"nodeType":247},{},[2662],{"data":2663,"marks":2664,"value":246,"nodeType":79},{},[],{"data":2666,"content":2667,"nodeType":84},{},[2668],{"data":2669,"marks":2670,"value":254,"nodeType":79},{},[],{"metadata":2672,"sys":2675,"fields":2680},{"tags":2673,"concepts":2674},[],[],{"space":2676,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2678,"publishedVersion":59,"revision":22,"locale":27},{"sys":2677},{"type":12,"linkType":13,"id":14},{"sys":2679},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2681},{"url":270,"details":2682,"fileName":276,"contentType":277},{"size":272,"image":2683},{"width":274,"height":275},{"sys":2685,"fields":2688},{"id":2686,"createdAt":2687},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":2689,"slug":2690,"articleIntro":2689,"category":2691},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[2692],{"metadata":2693,"sys":2696,"fields":2703},{"tags":2694,"concepts":2695},[],[],{"space":2697,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2699,"publishedVersion":225,"revision":59,"contentType":2701,"locale":27},{"sys":2698},{"type":12,"linkType":13,"id":14},{"sys":2700},{"id":20,"type":12,"linkType":21},{"sys":2702},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2704,"metaTitle":235,"metaDescription":236,"mainTitle":2705,"subtitle":255,"heroImage":2720,"ctaButton":278,"ctaLink":279},[234],{"data":2706,"content":2707,"nodeType":71},{},[2708,2714],{"data":2709,"content":2710,"nodeType":247},{},[2711],{"data":2712,"marks":2713,"value":246,"nodeType":79},{},[],{"data":2715,"content":2716,"nodeType":84},{},[2717],{"data":2718,"marks":2719,"value":254,"nodeType":79},{},[],{"metadata":2721,"sys":2724,"fields":2729},{"tags":2722,"concepts":2723},[],[],{"space":2725,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2727,"publishedVersion":59,"revision":22,"locale":27},{"sys":2726},{"type":12,"linkType":13,"id":14},{"sys":2728},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2730},{"url":270,"details":2731,"fileName":276,"contentType":277},{"size":272,"image":2732},{"width":274,"height":275},{"sys":2734,"fields":2737},{"id":2735,"createdAt":2736},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":2738,"slug":2739,"articleIntro":2738,"category":2740},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[2741],{"metadata":2742,"sys":2745,"fields":2752},{"tags":2743,"concepts":2744},[],[],{"space":2746,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2748,"publishedVersion":225,"revision":59,"contentType":2750,"locale":27},{"sys":2747},{"type":12,"linkType":13,"id":14},{"sys":2749},{"id":20,"type":12,"linkType":21},{"sys":2751},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2753,"metaTitle":235,"metaDescription":236,"mainTitle":2754,"subtitle":255,"heroImage":2769,"ctaButton":278,"ctaLink":279},[234],{"data":2755,"content":2756,"nodeType":71},{},[2757,2763],{"data":2758,"content":2759,"nodeType":247},{},[2760],{"data":2761,"marks":2762,"value":246,"nodeType":79},{},[],{"data":2764,"content":2765,"nodeType":84},{},[2766],{"data":2767,"marks":2768,"value":254,"nodeType":79},{},[],{"metadata":2770,"sys":2773,"fields":2778},{"tags":2771,"concepts":2772},[],[],{"space":2774,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2776,"publishedVersion":59,"revision":22,"locale":27},{"sys":2775},{"type":12,"linkType":13,"id":14},{"sys":2777},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2779},{"url":270,"details":2780,"fileName":276,"contentType":277},{"size":272,"image":2781},{"width":274,"height":275},{"sys":2783,"fields":2786},{"id":2784,"createdAt":2785},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":2787,"slug":2788,"articleIntro":2787,"category":2789},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[2790],{"metadata":2791,"sys":2794,"fields":2801},{"tags":2792,"concepts":2793},[],[],{"space":2795,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2797,"publishedVersion":225,"revision":59,"contentType":2799,"locale":27},{"sys":2796},{"type":12,"linkType":13,"id":14},{"sys":2798},{"id":20,"type":12,"linkType":21},{"sys":2800},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2802,"metaTitle":235,"metaDescription":236,"mainTitle":2803,"subtitle":255,"heroImage":2818,"ctaButton":278,"ctaLink":279},[234],{"data":2804,"content":2805,"nodeType":71},{},[2806,2812],{"data":2807,"content":2808,"nodeType":247},{},[2809],{"data":2810,"marks":2811,"value":246,"nodeType":79},{},[],{"data":2813,"content":2814,"nodeType":84},{},[2815],{"data":2816,"marks":2817,"value":254,"nodeType":79},{},[],{"metadata":2819,"sys":2822,"fields":2827},{"tags":2820,"concepts":2821},[],[],{"space":2823,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2825,"publishedVersion":59,"revision":22,"locale":27},{"sys":2824},{"type":12,"linkType":13,"id":14},{"sys":2826},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2828},{"url":270,"details":2829,"fileName":276,"contentType":277},{"size":272,"image":2830},{"width":274,"height":275},{"sys":2832,"fields":2835},{"id":2833,"createdAt":2834},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":2836,"slug":2837,"articleIntro":2838,"category":2839},"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.",[2840],{"metadata":2841,"sys":2844,"fields":2851},{"tags":2842,"concepts":2843},[],[],{"space":2845,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2847,"publishedVersion":225,"revision":59,"contentType":2849,"locale":27},{"sys":2846},{"type":12,"linkType":13,"id":14},{"sys":2848},{"id":20,"type":12,"linkType":21},{"sys":2850},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2852,"metaTitle":235,"metaDescription":236,"mainTitle":2853,"subtitle":255,"heroImage":2868,"ctaButton":278,"ctaLink":279},[234],{"data":2854,"content":2855,"nodeType":71},{},[2856,2862],{"data":2857,"content":2858,"nodeType":247},{},[2859],{"data":2860,"marks":2861,"value":246,"nodeType":79},{},[],{"data":2863,"content":2864,"nodeType":84},{},[2865],{"data":2866,"marks":2867,"value":254,"nodeType":79},{},[],{"metadata":2869,"sys":2872,"fields":2877},{"tags":2870,"concepts":2871},[],[],{"space":2873,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2875,"publishedVersion":59,"revision":22,"locale":27},{"sys":2874},{"type":12,"linkType":13,"id":14},{"sys":2876},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2878},{"url":270,"details":2879,"fileName":276,"contentType":277},{"size":272,"image":2880},{"width":274,"height":275},{"sys":2882,"fields":2885},{"id":2883,"createdAt":2884},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":2886,"slug":2887,"articleIntro":-1,"category":2888},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[2889],{"metadata":2890,"sys":2893,"fields":2900},{"tags":2891,"concepts":2892},[],[],{"space":2894,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2896,"publishedVersion":225,"revision":59,"contentType":2898,"locale":27},{"sys":2895},{"type":12,"linkType":13,"id":14},{"sys":2897},{"id":20,"type":12,"linkType":21},{"sys":2899},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2901,"metaTitle":235,"metaDescription":236,"mainTitle":2902,"subtitle":255,"heroImage":2917,"ctaButton":278,"ctaLink":279},[234],{"data":2903,"content":2904,"nodeType":71},{},[2905,2911],{"data":2906,"content":2907,"nodeType":247},{},[2908],{"data":2909,"marks":2910,"value":246,"nodeType":79},{},[],{"data":2912,"content":2913,"nodeType":84},{},[2914],{"data":2915,"marks":2916,"value":254,"nodeType":79},{},[],{"metadata":2918,"sys":2921,"fields":2926},{"tags":2919,"concepts":2920},[],[],{"space":2922,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2924,"publishedVersion":59,"revision":22,"locale":27},{"sys":2923},{"type":12,"linkType":13,"id":14},{"sys":2925},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2927},{"url":270,"details":2928,"fileName":276,"contentType":277},{"size":272,"image":2929},{"width":274,"height":275},{"sys":2931,"fields":2934},{"id":2932,"createdAt":2933},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":2935,"slug":2936,"articleIntro":2935,"category":2937},"Compte 6237 - Publications","compte-6237-publications",[2938],{"metadata":2939,"sys":2942,"fields":2949},{"tags":2940,"concepts":2941},[],[],{"space":2943,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2945,"publishedVersion":225,"revision":59,"contentType":2947,"locale":27},{"sys":2944},{"type":12,"linkType":13,"id":14},{"sys":2946},{"id":20,"type":12,"linkType":21},{"sys":2948},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2950,"metaTitle":235,"metaDescription":236,"mainTitle":2951,"subtitle":255,"heroImage":2966,"ctaButton":278,"ctaLink":279},[234],{"data":2952,"content":2953,"nodeType":71},{},[2954,2960],{"data":2955,"content":2956,"nodeType":247},{},[2957],{"data":2958,"marks":2959,"value":246,"nodeType":79},{},[],{"data":2961,"content":2962,"nodeType":84},{},[2963],{"data":2964,"marks":2965,"value":254,"nodeType":79},{},[],{"metadata":2967,"sys":2970,"fields":2975},{"tags":2968,"concepts":2969},[],[],{"space":2971,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":2973,"publishedVersion":59,"revision":22,"locale":27},{"sys":2972},{"type":12,"linkType":13,"id":14},{"sys":2974},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":2976},{"url":270,"details":2977,"fileName":276,"contentType":277},{"size":272,"image":2978},{"width":274,"height":275},{"sys":2980,"fields":2983},{"id":2981,"createdAt":2982},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":2984,"slug":2985,"articleIntro":2984,"category":2986},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[2987],{"metadata":2988,"sys":2991,"fields":2998},{"tags":2989,"concepts":2990},[],[],{"space":2992,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":2994,"publishedVersion":225,"revision":59,"contentType":2996,"locale":27},{"sys":2993},{"type":12,"linkType":13,"id":14},{"sys":2995},{"id":20,"type":12,"linkType":21},{"sys":2997},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":2999,"metaTitle":235,"metaDescription":236,"mainTitle":3000,"subtitle":255,"heroImage":3015,"ctaButton":278,"ctaLink":279},[234],{"data":3001,"content":3002,"nodeType":71},{},[3003,3009],{"data":3004,"content":3005,"nodeType":247},{},[3006],{"data":3007,"marks":3008,"value":246,"nodeType":79},{},[],{"data":3010,"content":3011,"nodeType":84},{},[3012],{"data":3013,"marks":3014,"value":254,"nodeType":79},{},[],{"metadata":3016,"sys":3019,"fields":3024},{"tags":3017,"concepts":3018},[],[],{"space":3020,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3022,"publishedVersion":59,"revision":22,"locale":27},{"sys":3021},{"type":12,"linkType":13,"id":14},{"sys":3023},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3025},{"url":270,"details":3026,"fileName":276,"contentType":277},{"size":272,"image":3027},{"width":274,"height":275},{"sys":3029,"fields":3032},{"id":3030,"createdAt":3031},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":3033,"slug":3034,"articleIntro":3033,"category":3035},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[3036],{"metadata":3037,"sys":3040,"fields":3047},{"tags":3038,"concepts":3039},[],[],{"space":3041,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3043,"publishedVersion":225,"revision":59,"contentType":3045,"locale":27},{"sys":3042},{"type":12,"linkType":13,"id":14},{"sys":3044},{"id":20,"type":12,"linkType":21},{"sys":3046},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3048,"metaTitle":235,"metaDescription":236,"mainTitle":3049,"subtitle":255,"heroImage":3064,"ctaButton":278,"ctaLink":279},[234],{"data":3050,"content":3051,"nodeType":71},{},[3052,3058],{"data":3053,"content":3054,"nodeType":247},{},[3055],{"data":3056,"marks":3057,"value":246,"nodeType":79},{},[],{"data":3059,"content":3060,"nodeType":84},{},[3061],{"data":3062,"marks":3063,"value":254,"nodeType":79},{},[],{"metadata":3065,"sys":3068,"fields":3073},{"tags":3066,"concepts":3067},[],[],{"space":3069,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3071,"publishedVersion":59,"revision":22,"locale":27},{"sys":3070},{"type":12,"linkType":13,"id":14},{"sys":3072},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3074},{"url":270,"details":3075,"fileName":276,"contentType":277},{"size":272,"image":3076},{"width":274,"height":275},{"sys":3078,"fields":3081},{"id":3079,"createdAt":3080},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":3082,"slug":3083,"articleIntro":-1,"category":3084},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[3085],{"metadata":3086,"sys":3089,"fields":3096},{"tags":3087,"concepts":3088},[],[],{"space":3090,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3092,"publishedVersion":225,"revision":59,"contentType":3094,"locale":27},{"sys":3091},{"type":12,"linkType":13,"id":14},{"sys":3093},{"id":20,"type":12,"linkType":21},{"sys":3095},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3097,"metaTitle":235,"metaDescription":236,"mainTitle":3098,"subtitle":255,"heroImage":3113,"ctaButton":278,"ctaLink":279},[234],{"data":3099,"content":3100,"nodeType":71},{},[3101,3107],{"data":3102,"content":3103,"nodeType":247},{},[3104],{"data":3105,"marks":3106,"value":246,"nodeType":79},{},[],{"data":3108,"content":3109,"nodeType":84},{},[3110],{"data":3111,"marks":3112,"value":254,"nodeType":79},{},[],{"metadata":3114,"sys":3117,"fields":3122},{"tags":3115,"concepts":3116},[],[],{"space":3118,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3120,"publishedVersion":59,"revision":22,"locale":27},{"sys":3119},{"type":12,"linkType":13,"id":14},{"sys":3121},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3123},{"url":270,"details":3124,"fileName":276,"contentType":277},{"size":272,"image":3125},{"width":274,"height":275},{"sys":3127,"fields":3130},{"id":3128,"createdAt":3129},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":3131,"slug":3132,"articleIntro":3131,"category":3133},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[3134],{"metadata":3135,"sys":3138,"fields":3145},{"tags":3136,"concepts":3137},[],[],{"space":3139,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3141,"publishedVersion":225,"revision":59,"contentType":3143,"locale":27},{"sys":3140},{"type":12,"linkType":13,"id":14},{"sys":3142},{"id":20,"type":12,"linkType":21},{"sys":3144},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3146,"metaTitle":235,"metaDescription":236,"mainTitle":3147,"subtitle":255,"heroImage":3162,"ctaButton":278,"ctaLink":279},[234],{"data":3148,"content":3149,"nodeType":71},{},[3150,3156],{"data":3151,"content":3152,"nodeType":247},{},[3153],{"data":3154,"marks":3155,"value":246,"nodeType":79},{},[],{"data":3157,"content":3158,"nodeType":84},{},[3159],{"data":3160,"marks":3161,"value":254,"nodeType":79},{},[],{"metadata":3163,"sys":3166,"fields":3171},{"tags":3164,"concepts":3165},[],[],{"space":3167,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3169,"publishedVersion":59,"revision":22,"locale":27},{"sys":3168},{"type":12,"linkType":13,"id":14},{"sys":3170},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3172},{"url":270,"details":3173,"fileName":276,"contentType":277},{"size":272,"image":3174},{"width":274,"height":275},{"sys":3176,"fields":3179},{"id":3177,"createdAt":3178},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":3180,"slug":3181,"articleIntro":3180,"category":3182},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[3183],{"metadata":3184,"sys":3187,"fields":3194},{"tags":3185,"concepts":3186},[],[],{"space":3188,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3190,"publishedVersion":225,"revision":59,"contentType":3192,"locale":27},{"sys":3189},{"type":12,"linkType":13,"id":14},{"sys":3191},{"id":20,"type":12,"linkType":21},{"sys":3193},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3195,"metaTitle":235,"metaDescription":236,"mainTitle":3196,"subtitle":255,"heroImage":3211,"ctaButton":278,"ctaLink":279},[234],{"data":3197,"content":3198,"nodeType":71},{},[3199,3205],{"data":3200,"content":3201,"nodeType":247},{},[3202],{"data":3203,"marks":3204,"value":246,"nodeType":79},{},[],{"data":3206,"content":3207,"nodeType":84},{},[3208],{"data":3209,"marks":3210,"value":254,"nodeType":79},{},[],{"metadata":3212,"sys":3215,"fields":3220},{"tags":3213,"concepts":3214},[],[],{"space":3216,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3218,"publishedVersion":59,"revision":22,"locale":27},{"sys":3217},{"type":12,"linkType":13,"id":14},{"sys":3219},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3221},{"url":270,"details":3222,"fileName":276,"contentType":277},{"size":272,"image":3223},{"width":274,"height":275},{"sys":3225,"fields":3228},{"id":3226,"createdAt":3227},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":3229,"slug":3230,"articleIntro":3229,"category":3231},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[3232],{"metadata":3233,"sys":3236,"fields":3243},{"tags":3234,"concepts":3235},[],[],{"space":3237,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3239,"publishedVersion":225,"revision":59,"contentType":3241,"locale":27},{"sys":3238},{"type":12,"linkType":13,"id":14},{"sys":3240},{"id":20,"type":12,"linkType":21},{"sys":3242},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3244,"metaTitle":235,"metaDescription":236,"mainTitle":3245,"subtitle":255,"heroImage":3260,"ctaButton":278,"ctaLink":279},[234],{"data":3246,"content":3247,"nodeType":71},{},[3248,3254],{"data":3249,"content":3250,"nodeType":247},{},[3251],{"data":3252,"marks":3253,"value":246,"nodeType":79},{},[],{"data":3255,"content":3256,"nodeType":84},{},[3257],{"data":3258,"marks":3259,"value":254,"nodeType":79},{},[],{"metadata":3261,"sys":3264,"fields":3269},{"tags":3262,"concepts":3263},[],[],{"space":3265,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3267,"publishedVersion":59,"revision":22,"locale":27},{"sys":3266},{"type":12,"linkType":13,"id":14},{"sys":3268},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3270},{"url":270,"details":3271,"fileName":276,"contentType":277},{"size":272,"image":3272},{"width":274,"height":275},{"sys":3274,"fields":3277},{"id":3275,"createdAt":3276},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":3278,"slug":3279,"articleIntro":-1,"category":3280},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[3281],{"metadata":3282,"sys":3285,"fields":3292},{"tags":3283,"concepts":3284},[],[],{"space":3286,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3288,"publishedVersion":225,"revision":59,"contentType":3290,"locale":27},{"sys":3287},{"type":12,"linkType":13,"id":14},{"sys":3289},{"id":20,"type":12,"linkType":21},{"sys":3291},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3293,"metaTitle":235,"metaDescription":236,"mainTitle":3294,"subtitle":255,"heroImage":3309,"ctaButton":278,"ctaLink":279},[234],{"data":3295,"content":3296,"nodeType":71},{},[3297,3303],{"data":3298,"content":3299,"nodeType":247},{},[3300],{"data":3301,"marks":3302,"value":246,"nodeType":79},{},[],{"data":3304,"content":3305,"nodeType":84},{},[3306],{"data":3307,"marks":3308,"value":254,"nodeType":79},{},[],{"metadata":3310,"sys":3313,"fields":3318},{"tags":3311,"concepts":3312},[],[],{"space":3314,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3316,"publishedVersion":59,"revision":22,"locale":27},{"sys":3315},{"type":12,"linkType":13,"id":14},{"sys":3317},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3319},{"url":270,"details":3320,"fileName":276,"contentType":277},{"size":272,"image":3321},{"width":274,"height":275},{"sys":3323,"fields":3326},{"id":3324,"createdAt":3325},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":3327,"slug":3328,"articleIntro":3327,"category":3329},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[3330],{"metadata":3331,"sys":3334,"fields":3341},{"tags":3332,"concepts":3333},[],[],{"space":3335,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3337,"publishedVersion":225,"revision":59,"contentType":3339,"locale":27},{"sys":3336},{"type":12,"linkType":13,"id":14},{"sys":3338},{"id":20,"type":12,"linkType":21},{"sys":3340},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3342,"metaTitle":235,"metaDescription":236,"mainTitle":3343,"subtitle":255,"heroImage":3358,"ctaButton":278,"ctaLink":279},[234],{"data":3344,"content":3345,"nodeType":71},{},[3346,3352],{"data":3347,"content":3348,"nodeType":247},{},[3349],{"data":3350,"marks":3351,"value":246,"nodeType":79},{},[],{"data":3353,"content":3354,"nodeType":84},{},[3355],{"data":3356,"marks":3357,"value":254,"nodeType":79},{},[],{"metadata":3359,"sys":3362,"fields":3367},{"tags":3360,"concepts":3361},[],[],{"space":3363,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3365,"publishedVersion":59,"revision":22,"locale":27},{"sys":3364},{"type":12,"linkType":13,"id":14},{"sys":3366},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3368},{"url":270,"details":3369,"fileName":276,"contentType":277},{"size":272,"image":3370},{"width":274,"height":275},{"sys":3372,"fields":3375},{"id":3373,"createdAt":3374},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":3376,"slug":3377,"articleIntro":3376,"category":3378},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[3379],{"metadata":3380,"sys":3383,"fields":3390},{"tags":3381,"concepts":3382},[],[],{"space":3384,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3386,"publishedVersion":225,"revision":59,"contentType":3388,"locale":27},{"sys":3385},{"type":12,"linkType":13,"id":14},{"sys":3387},{"id":20,"type":12,"linkType":21},{"sys":3389},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3391,"metaTitle":235,"metaDescription":236,"mainTitle":3392,"subtitle":255,"heroImage":3407,"ctaButton":278,"ctaLink":279},[234],{"data":3393,"content":3394,"nodeType":71},{},[3395,3401],{"data":3396,"content":3397,"nodeType":247},{},[3398],{"data":3399,"marks":3400,"value":246,"nodeType":79},{},[],{"data":3402,"content":3403,"nodeType":84},{},[3404],{"data":3405,"marks":3406,"value":254,"nodeType":79},{},[],{"metadata":3408,"sys":3411,"fields":3416},{"tags":3409,"concepts":3410},[],[],{"space":3412,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3414,"publishedVersion":59,"revision":22,"locale":27},{"sys":3413},{"type":12,"linkType":13,"id":14},{"sys":3415},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3417},{"url":270,"details":3418,"fileName":276,"contentType":277},{"size":272,"image":3419},{"width":274,"height":275},{"sys":3421,"fields":3424},{"id":3422,"createdAt":3423},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":3425,"slug":3426,"articleIntro":3425,"category":3427},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[3428],{"metadata":3429,"sys":3432,"fields":3439},{"tags":3430,"concepts":3431},[],[],{"space":3433,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3435,"publishedVersion":225,"revision":59,"contentType":3437,"locale":27},{"sys":3434},{"type":12,"linkType":13,"id":14},{"sys":3436},{"id":20,"type":12,"linkType":21},{"sys":3438},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3440,"metaTitle":235,"metaDescription":236,"mainTitle":3441,"subtitle":255,"heroImage":3456,"ctaButton":278,"ctaLink":279},[234],{"data":3442,"content":3443,"nodeType":71},{},[3444,3450],{"data":3445,"content":3446,"nodeType":247},{},[3447],{"data":3448,"marks":3449,"value":246,"nodeType":79},{},[],{"data":3451,"content":3452,"nodeType":84},{},[3453],{"data":3454,"marks":3455,"value":254,"nodeType":79},{},[],{"metadata":3457,"sys":3460,"fields":3465},{"tags":3458,"concepts":3459},[],[],{"space":3461,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3463,"publishedVersion":59,"revision":22,"locale":27},{"sys":3462},{"type":12,"linkType":13,"id":14},{"sys":3464},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3466},{"url":270,"details":3467,"fileName":276,"contentType":277},{"size":272,"image":3468},{"width":274,"height":275},{"sys":3470,"fields":3473},{"id":3471,"createdAt":3472},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":3474,"slug":3475,"articleIntro":3474,"category":3476},"Compte 451 - Groupe","compte-451-groupe",[3477],{"metadata":3478,"sys":3481,"fields":3488},{"tags":3479,"concepts":3480},[],[],{"space":3482,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3484,"publishedVersion":225,"revision":59,"contentType":3486,"locale":27},{"sys":3483},{"type":12,"linkType":13,"id":14},{"sys":3485},{"id":20,"type":12,"linkType":21},{"sys":3487},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3489,"metaTitle":235,"metaDescription":236,"mainTitle":3490,"subtitle":255,"heroImage":3505,"ctaButton":278,"ctaLink":279},[234],{"data":3491,"content":3492,"nodeType":71},{},[3493,3499],{"data":3494,"content":3495,"nodeType":247},{},[3496],{"data":3497,"marks":3498,"value":246,"nodeType":79},{},[],{"data":3500,"content":3501,"nodeType":84},{},[3502],{"data":3503,"marks":3504,"value":254,"nodeType":79},{},[],{"metadata":3506,"sys":3509,"fields":3514},{"tags":3507,"concepts":3508},[],[],{"space":3510,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3512,"publishedVersion":59,"revision":22,"locale":27},{"sys":3511},{"type":12,"linkType":13,"id":14},{"sys":3513},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3515},{"url":270,"details":3516,"fileName":276,"contentType":277},{"size":272,"image":3517},{"width":274,"height":275},{"sys":3519,"fields":3522},{"id":3520,"createdAt":3521},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":3523,"slug":3524,"articleIntro":3523,"category":3525},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[3526],{"metadata":3527,"sys":3530,"fields":3537},{"tags":3528,"concepts":3529},[],[],{"space":3531,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3533,"publishedVersion":225,"revision":59,"contentType":3535,"locale":27},{"sys":3532},{"type":12,"linkType":13,"id":14},{"sys":3534},{"id":20,"type":12,"linkType":21},{"sys":3536},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3538,"metaTitle":235,"metaDescription":236,"mainTitle":3539,"subtitle":255,"heroImage":3554,"ctaButton":278,"ctaLink":279},[234],{"data":3540,"content":3541,"nodeType":71},{},[3542,3548],{"data":3543,"content":3544,"nodeType":247},{},[3545],{"data":3546,"marks":3547,"value":246,"nodeType":79},{},[],{"data":3549,"content":3550,"nodeType":84},{},[3551],{"data":3552,"marks":3553,"value":254,"nodeType":79},{},[],{"metadata":3555,"sys":3558,"fields":3563},{"tags":3556,"concepts":3557},[],[],{"space":3559,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3561,"publishedVersion":59,"revision":22,"locale":27},{"sys":3560},{"type":12,"linkType":13,"id":14},{"sys":3562},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3564},{"url":270,"details":3565,"fileName":276,"contentType":277},{"size":272,"image":3566},{"width":274,"height":275},{"sys":3568,"fields":3571},{"id":3569,"createdAt":3570},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":3572,"slug":3573,"articleIntro":3572,"category":3574},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[3575],{"metadata":3576,"sys":3579,"fields":3586},{"tags":3577,"concepts":3578},[],[],{"space":3580,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3582,"publishedVersion":225,"revision":59,"contentType":3584,"locale":27},{"sys":3581},{"type":12,"linkType":13,"id":14},{"sys":3583},{"id":20,"type":12,"linkType":21},{"sys":3585},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3587,"metaTitle":235,"metaDescription":236,"mainTitle":3588,"subtitle":255,"heroImage":3603,"ctaButton":278,"ctaLink":279},[234],{"data":3589,"content":3590,"nodeType":71},{},[3591,3597],{"data":3592,"content":3593,"nodeType":247},{},[3594],{"data":3595,"marks":3596,"value":246,"nodeType":79},{},[],{"data":3598,"content":3599,"nodeType":84},{},[3600],{"data":3601,"marks":3602,"value":254,"nodeType":79},{},[],{"metadata":3604,"sys":3607,"fields":3612},{"tags":3605,"concepts":3606},[],[],{"space":3608,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3610,"publishedVersion":59,"revision":22,"locale":27},{"sys":3609},{"type":12,"linkType":13,"id":14},{"sys":3611},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3613},{"url":270,"details":3614,"fileName":276,"contentType":277},{"size":272,"image":3615},{"width":274,"height":275},{"sys":3617,"fields":3620},{"id":3618,"createdAt":3619},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":3621,"slug":3622,"articleIntro":3621,"category":3623},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[3624],{"metadata":3625,"sys":3628,"fields":3635},{"tags":3626,"concepts":3627},[],[],{"space":3629,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3631,"publishedVersion":225,"revision":59,"contentType":3633,"locale":27},{"sys":3630},{"type":12,"linkType":13,"id":14},{"sys":3632},{"id":20,"type":12,"linkType":21},{"sys":3634},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3636,"metaTitle":235,"metaDescription":236,"mainTitle":3637,"subtitle":255,"heroImage":3652,"ctaButton":278,"ctaLink":279},[234],{"data":3638,"content":3639,"nodeType":71},{},[3640,3646],{"data":3641,"content":3642,"nodeType":247},{},[3643],{"data":3644,"marks":3645,"value":246,"nodeType":79},{},[],{"data":3647,"content":3648,"nodeType":84},{},[3649],{"data":3650,"marks":3651,"value":254,"nodeType":79},{},[],{"metadata":3653,"sys":3656,"fields":3661},{"tags":3654,"concepts":3655},[],[],{"space":3657,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3659,"publishedVersion":59,"revision":22,"locale":27},{"sys":3658},{"type":12,"linkType":13,"id":14},{"sys":3660},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3662},{"url":270,"details":3663,"fileName":276,"contentType":277},{"size":272,"image":3664},{"width":274,"height":275},{"sys":3666,"fields":3669},{"id":3667,"createdAt":3668},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3670,"slug":3671,"articleIntro":3670,"category":3672},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3673],{"metadata":3674,"sys":3677,"fields":3684},{"tags":3675,"concepts":3676},[],[],{"space":3678,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3680,"publishedVersion":225,"revision":59,"contentType":3682,"locale":27},{"sys":3679},{"type":12,"linkType":13,"id":14},{"sys":3681},{"id":20,"type":12,"linkType":21},{"sys":3683},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3685,"metaTitle":235,"metaDescription":236,"mainTitle":3686,"subtitle":255,"heroImage":3701,"ctaButton":278,"ctaLink":279},[234],{"data":3687,"content":3688,"nodeType":71},{},[3689,3695],{"data":3690,"content":3691,"nodeType":247},{},[3692],{"data":3693,"marks":3694,"value":246,"nodeType":79},{},[],{"data":3696,"content":3697,"nodeType":84},{},[3698],{"data":3699,"marks":3700,"value":254,"nodeType":79},{},[],{"metadata":3702,"sys":3705,"fields":3710},{"tags":3703,"concepts":3704},[],[],{"space":3706,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3708,"publishedVersion":59,"revision":22,"locale":27},{"sys":3707},{"type":12,"linkType":13,"id":14},{"sys":3709},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3711},{"url":270,"details":3712,"fileName":276,"contentType":277},{"size":272,"image":3713},{"width":274,"height":275},{"sys":3715,"fields":3718},{"id":3716,"createdAt":3717},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":3719,"slug":3720,"articleIntro":3719,"category":3721},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[3722],{"metadata":3723,"sys":3726,"fields":3733},{"tags":3724,"concepts":3725},[],[],{"space":3727,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3729,"publishedVersion":225,"revision":59,"contentType":3731,"locale":27},{"sys":3728},{"type":12,"linkType":13,"id":14},{"sys":3730},{"id":20,"type":12,"linkType":21},{"sys":3732},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3734,"metaTitle":235,"metaDescription":236,"mainTitle":3735,"subtitle":255,"heroImage":3750,"ctaButton":278,"ctaLink":279},[234],{"data":3736,"content":3737,"nodeType":71},{},[3738,3744],{"data":3739,"content":3740,"nodeType":247},{},[3741],{"data":3742,"marks":3743,"value":246,"nodeType":79},{},[],{"data":3745,"content":3746,"nodeType":84},{},[3747],{"data":3748,"marks":3749,"value":254,"nodeType":79},{},[],{"metadata":3751,"sys":3754,"fields":3759},{"tags":3752,"concepts":3753},[],[],{"space":3755,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3757,"publishedVersion":59,"revision":22,"locale":27},{"sys":3756},{"type":12,"linkType":13,"id":14},{"sys":3758},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3760},{"url":270,"details":3761,"fileName":276,"contentType":277},{"size":272,"image":3762},{"width":274,"height":275},{"sys":3764,"fields":3767},{"id":3765,"createdAt":3766},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":3768,"slug":3769,"articleIntro":3768,"category":3770},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[3771],{"metadata":3772,"sys":3775,"fields":3782},{"tags":3773,"concepts":3774},[],[],{"space":3776,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3778,"publishedVersion":225,"revision":59,"contentType":3780,"locale":27},{"sys":3777},{"type":12,"linkType":13,"id":14},{"sys":3779},{"id":20,"type":12,"linkType":21},{"sys":3781},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3783,"metaTitle":235,"metaDescription":236,"mainTitle":3784,"subtitle":255,"heroImage":3799,"ctaButton":278,"ctaLink":279},[234],{"data":3785,"content":3786,"nodeType":71},{},[3787,3793],{"data":3788,"content":3789,"nodeType":247},{},[3790],{"data":3791,"marks":3792,"value":246,"nodeType":79},{},[],{"data":3794,"content":3795,"nodeType":84},{},[3796],{"data":3797,"marks":3798,"value":254,"nodeType":79},{},[],{"metadata":3800,"sys":3803,"fields":3808},{"tags":3801,"concepts":3802},[],[],{"space":3804,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3806,"publishedVersion":59,"revision":22,"locale":27},{"sys":3805},{"type":12,"linkType":13,"id":14},{"sys":3807},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3809},{"url":270,"details":3810,"fileName":276,"contentType":277},{"size":272,"image":3811},{"width":274,"height":275},{"sys":3813,"fields":3816},{"id":3814,"createdAt":3815},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":3817,"slug":3818,"articleIntro":3817,"category":3819},"Compte 106 - Réserves","compte-106-reserves",[3820],{"metadata":3821,"sys":3824,"fields":3831},{"tags":3822,"concepts":3823},[],[],{"space":3825,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3827,"publishedVersion":225,"revision":59,"contentType":3829,"locale":27},{"sys":3826},{"type":12,"linkType":13,"id":14},{"sys":3828},{"id":20,"type":12,"linkType":21},{"sys":3830},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3832,"metaTitle":235,"metaDescription":236,"mainTitle":3833,"subtitle":255,"heroImage":3848,"ctaButton":278,"ctaLink":279},[234],{"data":3834,"content":3835,"nodeType":71},{},[3836,3842],{"data":3837,"content":3838,"nodeType":247},{},[3839],{"data":3840,"marks":3841,"value":246,"nodeType":79},{},[],{"data":3843,"content":3844,"nodeType":84},{},[3845],{"data":3846,"marks":3847,"value":254,"nodeType":79},{},[],{"metadata":3849,"sys":3852,"fields":3857},{"tags":3850,"concepts":3851},[],[],{"space":3853,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3855,"publishedVersion":59,"revision":22,"locale":27},{"sys":3854},{"type":12,"linkType":13,"id":14},{"sys":3856},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3858},{"url":270,"details":3859,"fileName":276,"contentType":277},{"size":272,"image":3860},{"width":274,"height":275},{"sys":3862,"fields":3865},{"id":3863,"createdAt":3864},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":3866,"slug":3867,"articleIntro":3866,"category":3868},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[3869],{"metadata":3870,"sys":3873,"fields":3880},{"tags":3871,"concepts":3872},[],[],{"space":3874,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3876,"publishedVersion":225,"revision":59,"contentType":3878,"locale":27},{"sys":3875},{"type":12,"linkType":13,"id":14},{"sys":3877},{"id":20,"type":12,"linkType":21},{"sys":3879},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3881,"metaTitle":235,"metaDescription":236,"mainTitle":3882,"subtitle":255,"heroImage":3897,"ctaButton":278,"ctaLink":279},[234],{"data":3883,"content":3884,"nodeType":71},{},[3885,3891],{"data":3886,"content":3887,"nodeType":247},{},[3888],{"data":3889,"marks":3890,"value":246,"nodeType":79},{},[],{"data":3892,"content":3893,"nodeType":84},{},[3894],{"data":3895,"marks":3896,"value":254,"nodeType":79},{},[],{"metadata":3898,"sys":3901,"fields":3906},{"tags":3899,"concepts":3900},[],[],{"space":3902,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3904,"publishedVersion":59,"revision":22,"locale":27},{"sys":3903},{"type":12,"linkType":13,"id":14},{"sys":3905},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3907},{"url":270,"details":3908,"fileName":276,"contentType":277},{"size":272,"image":3909},{"width":274,"height":275},{"sys":3911,"fields":3914},{"id":3912,"createdAt":3913},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":3915,"slug":3916,"articleIntro":3915,"category":3917},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[3918],{"metadata":3919,"sys":3922,"fields":3929},{"tags":3920,"concepts":3921},[],[],{"space":3923,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3925,"publishedVersion":225,"revision":59,"contentType":3927,"locale":27},{"sys":3924},{"type":12,"linkType":13,"id":14},{"sys":3926},{"id":20,"type":12,"linkType":21},{"sys":3928},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3930,"metaTitle":235,"metaDescription":236,"mainTitle":3931,"subtitle":255,"heroImage":3946,"ctaButton":278,"ctaLink":279},[234],{"data":3932,"content":3933,"nodeType":71},{},[3934,3940],{"data":3935,"content":3936,"nodeType":247},{},[3937],{"data":3938,"marks":3939,"value":246,"nodeType":79},{},[],{"data":3941,"content":3942,"nodeType":84},{},[3943],{"data":3944,"marks":3945,"value":254,"nodeType":79},{},[],{"metadata":3947,"sys":3950,"fields":3955},{"tags":3948,"concepts":3949},[],[],{"space":3951,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":3953,"publishedVersion":59,"revision":22,"locale":27},{"sys":3952},{"type":12,"linkType":13,"id":14},{"sys":3954},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":3956},{"url":270,"details":3957,"fileName":276,"contentType":277},{"size":272,"image":3958},{"width":274,"height":275},{"sys":3960,"fields":3963},{"id":3961,"createdAt":3962},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":3964,"slug":3965,"articleIntro":3964,"category":3966},"618 - Divers","compte-618-divers",[3967],{"metadata":3968,"sys":3971,"fields":3978},{"tags":3969,"concepts":3970},[],[],{"space":3972,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":3974,"publishedVersion":225,"revision":59,"contentType":3976,"locale":27},{"sys":3973},{"type":12,"linkType":13,"id":14},{"sys":3975},{"id":20,"type":12,"linkType":21},{"sys":3977},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":3979,"metaTitle":235,"metaDescription":236,"mainTitle":3980,"subtitle":255,"heroImage":3995,"ctaButton":278,"ctaLink":279},[234],{"data":3981,"content":3982,"nodeType":71},{},[3983,3989],{"data":3984,"content":3985,"nodeType":247},{},[3986],{"data":3987,"marks":3988,"value":246,"nodeType":79},{},[],{"data":3990,"content":3991,"nodeType":84},{},[3992],{"data":3993,"marks":3994,"value":254,"nodeType":79},{},[],{"metadata":3996,"sys":3999,"fields":4004},{"tags":3997,"concepts":3998},[],[],{"space":4000,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4002,"publishedVersion":59,"revision":22,"locale":27},{"sys":4001},{"type":12,"linkType":13,"id":14},{"sys":4003},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4005},{"url":270,"details":4006,"fileName":276,"contentType":277},{"size":272,"image":4007},{"width":274,"height":275},{"sys":4009,"fields":4012},{"id":4010,"createdAt":4011},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":4013,"slug":4014,"articleIntro":4013,"category":4015},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[4016],{"metadata":4017,"sys":4020,"fields":4027},{"tags":4018,"concepts":4019},[],[],{"space":4021,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4023,"publishedVersion":225,"revision":59,"contentType":4025,"locale":27},{"sys":4022},{"type":12,"linkType":13,"id":14},{"sys":4024},{"id":20,"type":12,"linkType":21},{"sys":4026},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4028,"metaTitle":235,"metaDescription":236,"mainTitle":4029,"subtitle":255,"heroImage":4044,"ctaButton":278,"ctaLink":279},[234],{"data":4030,"content":4031,"nodeType":71},{},[4032,4038],{"data":4033,"content":4034,"nodeType":247},{},[4035],{"data":4036,"marks":4037,"value":246,"nodeType":79},{},[],{"data":4039,"content":4040,"nodeType":84},{},[4041],{"data":4042,"marks":4043,"value":254,"nodeType":79},{},[],{"metadata":4045,"sys":4048,"fields":4053},{"tags":4046,"concepts":4047},[],[],{"space":4049,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4051,"publishedVersion":59,"revision":22,"locale":27},{"sys":4050},{"type":12,"linkType":13,"id":14},{"sys":4052},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4054},{"url":270,"details":4055,"fileName":276,"contentType":277},{"size":272,"image":4056},{"width":274,"height":275},{"sys":4058,"fields":4061},{"id":4059,"createdAt":4060},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":4062,"slug":4063,"articleIntro":4062,"category":4064},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[4065],{"metadata":4066,"sys":4069,"fields":4076},{"tags":4067,"concepts":4068},[],[],{"space":4070,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4072,"publishedVersion":225,"revision":59,"contentType":4074,"locale":27},{"sys":4071},{"type":12,"linkType":13,"id":14},{"sys":4073},{"id":20,"type":12,"linkType":21},{"sys":4075},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4077,"metaTitle":235,"metaDescription":236,"mainTitle":4078,"subtitle":255,"heroImage":4093,"ctaButton":278,"ctaLink":279},[234],{"data":4079,"content":4080,"nodeType":71},{},[4081,4087],{"data":4082,"content":4083,"nodeType":247},{},[4084],{"data":4085,"marks":4086,"value":246,"nodeType":79},{},[],{"data":4088,"content":4089,"nodeType":84},{},[4090],{"data":4091,"marks":4092,"value":254,"nodeType":79},{},[],{"metadata":4094,"sys":4097,"fields":4102},{"tags":4095,"concepts":4096},[],[],{"space":4098,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4100,"publishedVersion":59,"revision":22,"locale":27},{"sys":4099},{"type":12,"linkType":13,"id":14},{"sys":4101},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4103},{"url":270,"details":4104,"fileName":276,"contentType":277},{"size":272,"image":4105},{"width":274,"height":275},{"sys":4107,"fields":4110},{"id":4108,"createdAt":4109},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":4111,"slug":4112,"articleIntro":4111,"category":4113},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[4114],{"metadata":4115,"sys":4118,"fields":4125},{"tags":4116,"concepts":4117},[],[],{"space":4119,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4121,"publishedVersion":225,"revision":59,"contentType":4123,"locale":27},{"sys":4120},{"type":12,"linkType":13,"id":14},{"sys":4122},{"id":20,"type":12,"linkType":21},{"sys":4124},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4126,"metaTitle":235,"metaDescription":236,"mainTitle":4127,"subtitle":255,"heroImage":4142,"ctaButton":278,"ctaLink":279},[234],{"data":4128,"content":4129,"nodeType":71},{},[4130,4136],{"data":4131,"content":4132,"nodeType":247},{},[4133],{"data":4134,"marks":4135,"value":246,"nodeType":79},{},[],{"data":4137,"content":4138,"nodeType":84},{},[4139],{"data":4140,"marks":4141,"value":254,"nodeType":79},{},[],{"metadata":4143,"sys":4146,"fields":4151},{"tags":4144,"concepts":4145},[],[],{"space":4147,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4149,"publishedVersion":59,"revision":22,"locale":27},{"sys":4148},{"type":12,"linkType":13,"id":14},{"sys":4150},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4152},{"url":270,"details":4153,"fileName":276,"contentType":277},{"size":272,"image":4154},{"width":274,"height":275},{"sys":4156,"fields":4159},{"id":4157,"createdAt":4158},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":4160,"slug":4161,"articleIntro":-1,"category":4162},"Compte 705 - Études","compte-705-etudes",[4163],{"metadata":4164,"sys":4167,"fields":4174},{"tags":4165,"concepts":4166},[],[],{"space":4168,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4170,"publishedVersion":225,"revision":59,"contentType":4172,"locale":27},{"sys":4169},{"type":12,"linkType":13,"id":14},{"sys":4171},{"id":20,"type":12,"linkType":21},{"sys":4173},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4175,"metaTitle":235,"metaDescription":236,"mainTitle":4176,"subtitle":255,"heroImage":4191,"ctaButton":278,"ctaLink":279},[234],{"data":4177,"content":4178,"nodeType":71},{},[4179,4185],{"data":4180,"content":4181,"nodeType":247},{},[4182],{"data":4183,"marks":4184,"value":246,"nodeType":79},{},[],{"data":4186,"content":4187,"nodeType":84},{},[4188],{"data":4189,"marks":4190,"value":254,"nodeType":79},{},[],{"metadata":4192,"sys":4195,"fields":4200},{"tags":4193,"concepts":4194},[],[],{"space":4196,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4198,"publishedVersion":59,"revision":22,"locale":27},{"sys":4197},{"type":12,"linkType":13,"id":14},{"sys":4199},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4201},{"url":270,"details":4202,"fileName":276,"contentType":277},{"size":272,"image":4203},{"width":274,"height":275},{"sys":4205,"fields":4208},{"id":4206,"createdAt":4207},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":4209,"slug":4210,"articleIntro":4209,"category":4211},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[4212],{"metadata":4213,"sys":4216,"fields":4223},{"tags":4214,"concepts":4215},[],[],{"space":4217,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4219,"publishedVersion":225,"revision":59,"contentType":4221,"locale":27},{"sys":4218},{"type":12,"linkType":13,"id":14},{"sys":4220},{"id":20,"type":12,"linkType":21},{"sys":4222},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4224,"metaTitle":235,"metaDescription":236,"mainTitle":4225,"subtitle":255,"heroImage":4240,"ctaButton":278,"ctaLink":279},[234],{"data":4226,"content":4227,"nodeType":71},{},[4228,4234],{"data":4229,"content":4230,"nodeType":247},{},[4231],{"data":4232,"marks":4233,"value":246,"nodeType":79},{},[],{"data":4235,"content":4236,"nodeType":84},{},[4237],{"data":4238,"marks":4239,"value":254,"nodeType":79},{},[],{"metadata":4241,"sys":4244,"fields":4249},{"tags":4242,"concepts":4243},[],[],{"space":4245,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4247,"publishedVersion":59,"revision":22,"locale":27},{"sys":4246},{"type":12,"linkType":13,"id":14},{"sys":4248},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4250},{"url":270,"details":4251,"fileName":276,"contentType":277},{"size":272,"image":4252},{"width":274,"height":275},{"sys":4254,"fields":4257},{"id":4255,"createdAt":4256},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":4258,"slug":4259,"articleIntro":-1,"category":4260},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[4261],{"metadata":4262,"sys":4265,"fields":4272},{"tags":4263,"concepts":4264},[],[],{"space":4266,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4268,"publishedVersion":225,"revision":59,"contentType":4270,"locale":27},{"sys":4267},{"type":12,"linkType":13,"id":14},{"sys":4269},{"id":20,"type":12,"linkType":21},{"sys":4271},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4273,"metaTitle":235,"metaDescription":236,"mainTitle":4274,"subtitle":255,"heroImage":4289,"ctaButton":278,"ctaLink":279},[234],{"data":4275,"content":4276,"nodeType":71},{},[4277,4283],{"data":4278,"content":4279,"nodeType":247},{},[4280],{"data":4281,"marks":4282,"value":246,"nodeType":79},{},[],{"data":4284,"content":4285,"nodeType":84},{},[4286],{"data":4287,"marks":4288,"value":254,"nodeType":79},{},[],{"metadata":4290,"sys":4293,"fields":4298},{"tags":4291,"concepts":4292},[],[],{"space":4294,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4296,"publishedVersion":59,"revision":22,"locale":27},{"sys":4295},{"type":12,"linkType":13,"id":14},{"sys":4297},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4299},{"url":270,"details":4300,"fileName":276,"contentType":277},{"size":272,"image":4301},{"width":274,"height":275},{"sys":4303,"fields":4306},{"id":4304,"createdAt":4305},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":4307,"slug":4308,"articleIntro":4307,"category":4309},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[4310],{"metadata":4311,"sys":4314,"fields":4321},{"tags":4312,"concepts":4313},[],[],{"space":4315,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4317,"publishedVersion":225,"revision":59,"contentType":4319,"locale":27},{"sys":4316},{"type":12,"linkType":13,"id":14},{"sys":4318},{"id":20,"type":12,"linkType":21},{"sys":4320},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4322,"metaTitle":235,"metaDescription":236,"mainTitle":4323,"subtitle":255,"heroImage":4338,"ctaButton":278,"ctaLink":279},[234],{"data":4324,"content":4325,"nodeType":71},{},[4326,4332],{"data":4327,"content":4328,"nodeType":247},{},[4329],{"data":4330,"marks":4331,"value":246,"nodeType":79},{},[],{"data":4333,"content":4334,"nodeType":84},{},[4335],{"data":4336,"marks":4337,"value":254,"nodeType":79},{},[],{"metadata":4339,"sys":4342,"fields":4347},{"tags":4340,"concepts":4341},[],[],{"space":4343,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4345,"publishedVersion":59,"revision":22,"locale":27},{"sys":4344},{"type":12,"linkType":13,"id":14},{"sys":4346},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4348},{"url":270,"details":4349,"fileName":276,"contentType":277},{"size":272,"image":4350},{"width":274,"height":275},{"sys":4352,"fields":4355},{"id":4353,"createdAt":4354},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":4356,"slug":4357,"articleIntro":4356,"category":4358},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[4359],{"metadata":4360,"sys":4363,"fields":4370},{"tags":4361,"concepts":4362},[],[],{"space":4364,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4366,"publishedVersion":225,"revision":59,"contentType":4368,"locale":27},{"sys":4365},{"type":12,"linkType":13,"id":14},{"sys":4367},{"id":20,"type":12,"linkType":21},{"sys":4369},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4371,"metaTitle":235,"metaDescription":236,"mainTitle":4372,"subtitle":255,"heroImage":4387,"ctaButton":278,"ctaLink":279},[234],{"data":4373,"content":4374,"nodeType":71},{},[4375,4381],{"data":4376,"content":4377,"nodeType":247},{},[4378],{"data":4379,"marks":4380,"value":246,"nodeType":79},{},[],{"data":4382,"content":4383,"nodeType":84},{},[4384],{"data":4385,"marks":4386,"value":254,"nodeType":79},{},[],{"metadata":4388,"sys":4391,"fields":4396},{"tags":4389,"concepts":4390},[],[],{"space":4392,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4394,"publishedVersion":59,"revision":22,"locale":27},{"sys":4393},{"type":12,"linkType":13,"id":14},{"sys":4395},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4397},{"url":270,"details":4398,"fileName":276,"contentType":277},{"size":272,"image":4399},{"width":274,"height":275},{"sys":4401,"fields":4404},{"id":4402,"createdAt":4403},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":4405,"slug":4406,"articleIntro":-1,"category":4407},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[4408],{"metadata":4409,"sys":4412,"fields":4419},{"tags":4410,"concepts":4411},[],[],{"space":4413,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4415,"publishedVersion":225,"revision":59,"contentType":4417,"locale":27},{"sys":4414},{"type":12,"linkType":13,"id":14},{"sys":4416},{"id":20,"type":12,"linkType":21},{"sys":4418},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4420,"metaTitle":235,"metaDescription":236,"mainTitle":4421,"subtitle":255,"heroImage":4436,"ctaButton":278,"ctaLink":279},[234],{"data":4422,"content":4423,"nodeType":71},{},[4424,4430],{"data":4425,"content":4426,"nodeType":247},{},[4427],{"data":4428,"marks":4429,"value":246,"nodeType":79},{},[],{"data":4431,"content":4432,"nodeType":84},{},[4433],{"data":4434,"marks":4435,"value":254,"nodeType":79},{},[],{"metadata":4437,"sys":4440,"fields":4445},{"tags":4438,"concepts":4439},[],[],{"space":4441,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4443,"publishedVersion":59,"revision":22,"locale":27},{"sys":4442},{"type":12,"linkType":13,"id":14},{"sys":4444},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4446},{"url":270,"details":4447,"fileName":276,"contentType":277},{"size":272,"image":4448},{"width":274,"height":275},{"sys":4450,"fields":4453},{"id":4451,"createdAt":4452},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":4454,"slug":4455,"articleIntro":-1,"category":4456},"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",[4457],{"metadata":4458,"sys":4461,"fields":4468},{"tags":4459,"concepts":4460},[],[],{"space":4462,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4464,"publishedVersion":225,"revision":59,"contentType":4466,"locale":27},{"sys":4463},{"type":12,"linkType":13,"id":14},{"sys":4465},{"id":20,"type":12,"linkType":21},{"sys":4467},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4469,"metaTitle":235,"metaDescription":236,"mainTitle":4470,"subtitle":255,"heroImage":4485,"ctaButton":278,"ctaLink":279},[234],{"data":4471,"content":4472,"nodeType":71},{},[4473,4479],{"data":4474,"content":4475,"nodeType":247},{},[4476],{"data":4477,"marks":4478,"value":246,"nodeType":79},{},[],{"data":4480,"content":4481,"nodeType":84},{},[4482],{"data":4483,"marks":4484,"value":254,"nodeType":79},{},[],{"metadata":4486,"sys":4489,"fields":4494},{"tags":4487,"concepts":4488},[],[],{"space":4490,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4492,"publishedVersion":59,"revision":22,"locale":27},{"sys":4491},{"type":12,"linkType":13,"id":14},{"sys":4493},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4495},{"url":270,"details":4496,"fileName":276,"contentType":277},{"size":272,"image":4497},{"width":274,"height":275},{"sys":4499,"fields":4502},{"id":4500,"createdAt":4501},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":4503,"slug":4504,"articleIntro":4503,"category":4505},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[4506],{"metadata":4507,"sys":4510,"fields":4517},{"tags":4508,"concepts":4509},[],[],{"space":4511,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4513,"publishedVersion":225,"revision":59,"contentType":4515,"locale":27},{"sys":4512},{"type":12,"linkType":13,"id":14},{"sys":4514},{"id":20,"type":12,"linkType":21},{"sys":4516},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4518,"metaTitle":235,"metaDescription":236,"mainTitle":4519,"subtitle":255,"heroImage":4534,"ctaButton":278,"ctaLink":279},[234],{"data":4520,"content":4521,"nodeType":71},{},[4522,4528],{"data":4523,"content":4524,"nodeType":247},{},[4525],{"data":4526,"marks":4527,"value":246,"nodeType":79},{},[],{"data":4529,"content":4530,"nodeType":84},{},[4531],{"data":4532,"marks":4533,"value":254,"nodeType":79},{},[],{"metadata":4535,"sys":4538,"fields":4543},{"tags":4536,"concepts":4537},[],[],{"space":4539,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4541,"publishedVersion":59,"revision":22,"locale":27},{"sys":4540},{"type":12,"linkType":13,"id":14},{"sys":4542},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4544},{"url":270,"details":4545,"fileName":276,"contentType":277},{"size":272,"image":4546},{"width":274,"height":275},{"sys":4548,"fields":4551},{"id":4549,"createdAt":4550},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":4552,"slug":4553,"articleIntro":4552,"category":4554},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[4555],{"metadata":4556,"sys":4559,"fields":4566},{"tags":4557,"concepts":4558},[],[],{"space":4560,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4562,"publishedVersion":225,"revision":59,"contentType":4564,"locale":27},{"sys":4561},{"type":12,"linkType":13,"id":14},{"sys":4563},{"id":20,"type":12,"linkType":21},{"sys":4565},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4567,"metaTitle":235,"metaDescription":236,"mainTitle":4568,"subtitle":255,"heroImage":4583,"ctaButton":278,"ctaLink":279},[234],{"data":4569,"content":4570,"nodeType":71},{},[4571,4577],{"data":4572,"content":4573,"nodeType":247},{},[4574],{"data":4575,"marks":4576,"value":246,"nodeType":79},{},[],{"data":4578,"content":4579,"nodeType":84},{},[4580],{"data":4581,"marks":4582,"value":254,"nodeType":79},{},[],{"metadata":4584,"sys":4587,"fields":4592},{"tags":4585,"concepts":4586},[],[],{"space":4588,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4590,"publishedVersion":59,"revision":22,"locale":27},{"sys":4589},{"type":12,"linkType":13,"id":14},{"sys":4591},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4593},{"url":270,"details":4594,"fileName":276,"contentType":277},{"size":272,"image":4595},{"width":274,"height":275},{"sys":4597,"fields":4600},{"id":4598,"createdAt":4599},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":4601,"slug":4602,"articleIntro":4601,"category":4603},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[4604],{"metadata":4605,"sys":4608,"fields":4615},{"tags":4606,"concepts":4607},[],[],{"space":4609,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4611,"publishedVersion":225,"revision":59,"contentType":4613,"locale":27},{"sys":4610},{"type":12,"linkType":13,"id":14},{"sys":4612},{"id":20,"type":12,"linkType":21},{"sys":4614},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4616,"metaTitle":235,"metaDescription":236,"mainTitle":4617,"subtitle":255,"heroImage":4632,"ctaButton":278,"ctaLink":279},[234],{"data":4618,"content":4619,"nodeType":71},{},[4620,4626],{"data":4621,"content":4622,"nodeType":247},{},[4623],{"data":4624,"marks":4625,"value":246,"nodeType":79},{},[],{"data":4627,"content":4628,"nodeType":84},{},[4629],{"data":4630,"marks":4631,"value":254,"nodeType":79},{},[],{"metadata":4633,"sys":4636,"fields":4641},{"tags":4634,"concepts":4635},[],[],{"space":4637,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4639,"publishedVersion":59,"revision":22,"locale":27},{"sys":4638},{"type":12,"linkType":13,"id":14},{"sys":4640},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4642},{"url":270,"details":4643,"fileName":276,"contentType":277},{"size":272,"image":4644},{"width":274,"height":275},{"sys":4646,"fields":4649},{"id":4647,"createdAt":4648},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":4650,"slug":4651,"articleIntro":4650,"category":4652},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[4653],{"metadata":4654,"sys":4657,"fields":4664},{"tags":4655,"concepts":4656},[],[],{"space":4658,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4660,"publishedVersion":225,"revision":59,"contentType":4662,"locale":27},{"sys":4659},{"type":12,"linkType":13,"id":14},{"sys":4661},{"id":20,"type":12,"linkType":21},{"sys":4663},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4665,"metaTitle":235,"metaDescription":236,"mainTitle":4666,"subtitle":255,"heroImage":4681,"ctaButton":278,"ctaLink":279},[234],{"data":4667,"content":4668,"nodeType":71},{},[4669,4675],{"data":4670,"content":4671,"nodeType":247},{},[4672],{"data":4673,"marks":4674,"value":246,"nodeType":79},{},[],{"data":4676,"content":4677,"nodeType":84},{},[4678],{"data":4679,"marks":4680,"value":254,"nodeType":79},{},[],{"metadata":4682,"sys":4685,"fields":4690},{"tags":4683,"concepts":4684},[],[],{"space":4686,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4688,"publishedVersion":59,"revision":22,"locale":27},{"sys":4687},{"type":12,"linkType":13,"id":14},{"sys":4689},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4691},{"url":270,"details":4692,"fileName":276,"contentType":277},{"size":272,"image":4693},{"width":274,"height":275},{"sys":4695,"fields":4698},{"id":4696,"createdAt":4697},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":4699,"slug":4700,"articleIntro":4699,"category":4701},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[4702],{"metadata":4703,"sys":4706,"fields":4713},{"tags":4704,"concepts":4705},[],[],{"space":4707,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4709,"publishedVersion":225,"revision":59,"contentType":4711,"locale":27},{"sys":4708},{"type":12,"linkType":13,"id":14},{"sys":4710},{"id":20,"type":12,"linkType":21},{"sys":4712},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4714,"metaTitle":235,"metaDescription":236,"mainTitle":4715,"subtitle":255,"heroImage":4730,"ctaButton":278,"ctaLink":279},[234],{"data":4716,"content":4717,"nodeType":71},{},[4718,4724],{"data":4719,"content":4720,"nodeType":247},{},[4721],{"data":4722,"marks":4723,"value":246,"nodeType":79},{},[],{"data":4725,"content":4726,"nodeType":84},{},[4727],{"data":4728,"marks":4729,"value":254,"nodeType":79},{},[],{"metadata":4731,"sys":4734,"fields":4739},{"tags":4732,"concepts":4733},[],[],{"space":4735,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4737,"publishedVersion":59,"revision":22,"locale":27},{"sys":4736},{"type":12,"linkType":13,"id":14},{"sys":4738},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4740},{"url":270,"details":4741,"fileName":276,"contentType":277},{"size":272,"image":4742},{"width":274,"height":275},{"sys":4744,"fields":4745},{"id":15,"createdAt":17},{"title":29,"slug":210,"articleIntro":29,"category":4746},[4747],{"metadata":4748,"sys":4751,"fields":4758},{"tags":4749,"concepts":4750},[],[],{"space":4752,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4754,"publishedVersion":225,"revision":59,"contentType":4756,"locale":27},{"sys":4753},{"type":12,"linkType":13,"id":14},{"sys":4755},{"id":20,"type":12,"linkType":21},{"sys":4757},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4759,"metaTitle":235,"metaDescription":236,"mainTitle":4760,"subtitle":255,"heroImage":4775,"ctaButton":278,"ctaLink":279},[234],{"data":4761,"content":4762,"nodeType":71},{},[4763,4769],{"data":4764,"content":4765,"nodeType":247},{},[4766],{"data":4767,"marks":4768,"value":246,"nodeType":79},{},[],{"data":4770,"content":4771,"nodeType":84},{},[4772],{"data":4773,"marks":4774,"value":254,"nodeType":79},{},[],{"metadata":4776,"sys":4779,"fields":4784},{"tags":4777,"concepts":4778},[],[],{"space":4780,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4782,"publishedVersion":59,"revision":22,"locale":27},{"sys":4781},{"type":12,"linkType":13,"id":14},{"sys":4783},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4785},{"url":270,"details":4786,"fileName":276,"contentType":277},{"size":272,"image":4787},{"width":274,"height":275},{"sys":4789,"fields":4792},{"id":4790,"createdAt":4791},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":4793,"slug":4794,"articleIntro":-1,"category":4795},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[4796],{"metadata":4797,"sys":4800,"fields":4807},{"tags":4798,"concepts":4799},[],[],{"space":4801,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4803,"publishedVersion":225,"revision":59,"contentType":4805,"locale":27},{"sys":4802},{"type":12,"linkType":13,"id":14},{"sys":4804},{"id":20,"type":12,"linkType":21},{"sys":4806},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4808,"metaTitle":235,"metaDescription":236,"mainTitle":4809,"subtitle":255,"heroImage":4824,"ctaButton":278,"ctaLink":279},[234],{"data":4810,"content":4811,"nodeType":71},{},[4812,4818],{"data":4813,"content":4814,"nodeType":247},{},[4815],{"data":4816,"marks":4817,"value":246,"nodeType":79},{},[],{"data":4819,"content":4820,"nodeType":84},{},[4821],{"data":4822,"marks":4823,"value":254,"nodeType":79},{},[],{"metadata":4825,"sys":4828,"fields":4833},{"tags":4826,"concepts":4827},[],[],{"space":4829,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4831,"publishedVersion":59,"revision":22,"locale":27},{"sys":4830},{"type":12,"linkType":13,"id":14},{"sys":4832},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4834},{"url":270,"details":4835,"fileName":276,"contentType":277},{"size":272,"image":4836},{"width":274,"height":275},{"sys":4838,"fields":4841},{"id":4839,"createdAt":4840},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":4842,"slug":4843,"articleIntro":4842,"category":4844},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[4845],{"metadata":4846,"sys":4849,"fields":4856},{"tags":4847,"concepts":4848},[],[],{"space":4850,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4852,"publishedVersion":225,"revision":59,"contentType":4854,"locale":27},{"sys":4851},{"type":12,"linkType":13,"id":14},{"sys":4853},{"id":20,"type":12,"linkType":21},{"sys":4855},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4857,"metaTitle":235,"metaDescription":236,"mainTitle":4858,"subtitle":255,"heroImage":4873,"ctaButton":278,"ctaLink":279},[234],{"data":4859,"content":4860,"nodeType":71},{},[4861,4867],{"data":4862,"content":4863,"nodeType":247},{},[4864],{"data":4865,"marks":4866,"value":246,"nodeType":79},{},[],{"data":4868,"content":4869,"nodeType":84},{},[4870],{"data":4871,"marks":4872,"value":254,"nodeType":79},{},[],{"metadata":4874,"sys":4877,"fields":4882},{"tags":4875,"concepts":4876},[],[],{"space":4878,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4880,"publishedVersion":59,"revision":22,"locale":27},{"sys":4879},{"type":12,"linkType":13,"id":14},{"sys":4881},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4883},{"url":270,"details":4884,"fileName":276,"contentType":277},{"size":272,"image":4885},{"width":274,"height":275},{"sys":4887,"fields":4890},{"id":4888,"createdAt":4889},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":4891,"slug":4892,"articleIntro":4891,"category":4893},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[4894],{"metadata":4895,"sys":4898,"fields":4905},{"tags":4896,"concepts":4897},[],[],{"space":4899,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4901,"publishedVersion":225,"revision":59,"contentType":4903,"locale":27},{"sys":4900},{"type":12,"linkType":13,"id":14},{"sys":4902},{"id":20,"type":12,"linkType":21},{"sys":4904},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4906,"metaTitle":235,"metaDescription":236,"mainTitle":4907,"subtitle":255,"heroImage":4922,"ctaButton":278,"ctaLink":279},[234],{"data":4908,"content":4909,"nodeType":71},{},[4910,4916],{"data":4911,"content":4912,"nodeType":247},{},[4913],{"data":4914,"marks":4915,"value":246,"nodeType":79},{},[],{"data":4917,"content":4918,"nodeType":84},{},[4919],{"data":4920,"marks":4921,"value":254,"nodeType":79},{},[],{"metadata":4923,"sys":4926,"fields":4931},{"tags":4924,"concepts":4925},[],[],{"space":4927,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4929,"publishedVersion":59,"revision":22,"locale":27},{"sys":4928},{"type":12,"linkType":13,"id":14},{"sys":4930},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4932},{"url":270,"details":4933,"fileName":276,"contentType":277},{"size":272,"image":4934},{"width":274,"height":275},{"sys":4936,"fields":4939},{"id":4937,"createdAt":4938},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":4940,"slug":4941,"articleIntro":4940,"category":4942},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[4943],{"metadata":4944,"sys":4947,"fields":4954},{"tags":4945,"concepts":4946},[],[],{"space":4948,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4950,"publishedVersion":225,"revision":59,"contentType":4952,"locale":27},{"sys":4949},{"type":12,"linkType":13,"id":14},{"sys":4951},{"id":20,"type":12,"linkType":21},{"sys":4953},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":4955,"metaTitle":235,"metaDescription":236,"mainTitle":4956,"subtitle":255,"heroImage":4971,"ctaButton":278,"ctaLink":279},[234],{"data":4957,"content":4958,"nodeType":71},{},[4959,4965],{"data":4960,"content":4961,"nodeType":247},{},[4962],{"data":4963,"marks":4964,"value":246,"nodeType":79},{},[],{"data":4966,"content":4967,"nodeType":84},{},[4968],{"data":4969,"marks":4970,"value":254,"nodeType":79},{},[],{"metadata":4972,"sys":4975,"fields":4980},{"tags":4973,"concepts":4974},[],[],{"space":4976,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":4978,"publishedVersion":59,"revision":22,"locale":27},{"sys":4977},{"type":12,"linkType":13,"id":14},{"sys":4979},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":4981},{"url":270,"details":4982,"fileName":276,"contentType":277},{"size":272,"image":4983},{"width":274,"height":275},{"sys":4985,"fields":4988},{"id":4986,"createdAt":4987},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":4989,"slug":4990,"articleIntro":4989,"category":4991},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[4992],{"metadata":4993,"sys":4996,"fields":5003},{"tags":4994,"concepts":4995},[],[],{"space":4997,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":4999,"publishedVersion":225,"revision":59,"contentType":5001,"locale":27},{"sys":4998},{"type":12,"linkType":13,"id":14},{"sys":5000},{"id":20,"type":12,"linkType":21},{"sys":5002},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5004,"metaTitle":235,"metaDescription":236,"mainTitle":5005,"subtitle":255,"heroImage":5020,"ctaButton":278,"ctaLink":279},[234],{"data":5006,"content":5007,"nodeType":71},{},[5008,5014],{"data":5009,"content":5010,"nodeType":247},{},[5011],{"data":5012,"marks":5013,"value":246,"nodeType":79},{},[],{"data":5015,"content":5016,"nodeType":84},{},[5017],{"data":5018,"marks":5019,"value":254,"nodeType":79},{},[],{"metadata":5021,"sys":5024,"fields":5029},{"tags":5022,"concepts":5023},[],[],{"space":5025,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5027,"publishedVersion":59,"revision":22,"locale":27},{"sys":5026},{"type":12,"linkType":13,"id":14},{"sys":5028},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5030},{"url":270,"details":5031,"fileName":276,"contentType":277},{"size":272,"image":5032},{"width":274,"height":275},{"sys":5034,"fields":5037},{"id":5035,"createdAt":5036},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":5038,"slug":5039,"articleIntro":5040,"category":5041},"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",[5042],{"metadata":5043,"sys":5046,"fields":5053},{"tags":5044,"concepts":5045},[],[],{"space":5047,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5049,"publishedVersion":225,"revision":59,"contentType":5051,"locale":27},{"sys":5048},{"type":12,"linkType":13,"id":14},{"sys":5050},{"id":20,"type":12,"linkType":21},{"sys":5052},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5054,"metaTitle":235,"metaDescription":236,"mainTitle":5055,"subtitle":255,"heroImage":5070,"ctaButton":278,"ctaLink":279},[234],{"data":5056,"content":5057,"nodeType":71},{},[5058,5064],{"data":5059,"content":5060,"nodeType":247},{},[5061],{"data":5062,"marks":5063,"value":246,"nodeType":79},{},[],{"data":5065,"content":5066,"nodeType":84},{},[5067],{"data":5068,"marks":5069,"value":254,"nodeType":79},{},[],{"metadata":5071,"sys":5074,"fields":5079},{"tags":5072,"concepts":5073},[],[],{"space":5075,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5077,"publishedVersion":59,"revision":22,"locale":27},{"sys":5076},{"type":12,"linkType":13,"id":14},{"sys":5078},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5080},{"url":270,"details":5081,"fileName":276,"contentType":277},{"size":272,"image":5082},{"width":274,"height":275},{"sys":5084,"fields":5087},{"id":5085,"createdAt":5086},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":5088,"slug":5089,"articleIntro":5088,"category":5090},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[5091],{"metadata":5092,"sys":5095,"fields":5102},{"tags":5093,"concepts":5094},[],[],{"space":5096,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5098,"publishedVersion":225,"revision":59,"contentType":5100,"locale":27},{"sys":5097},{"type":12,"linkType":13,"id":14},{"sys":5099},{"id":20,"type":12,"linkType":21},{"sys":5101},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5103,"metaTitle":235,"metaDescription":236,"mainTitle":5104,"subtitle":255,"heroImage":5119,"ctaButton":278,"ctaLink":279},[234],{"data":5105,"content":5106,"nodeType":71},{},[5107,5113],{"data":5108,"content":5109,"nodeType":247},{},[5110],{"data":5111,"marks":5112,"value":246,"nodeType":79},{},[],{"data":5114,"content":5115,"nodeType":84},{},[5116],{"data":5117,"marks":5118,"value":254,"nodeType":79},{},[],{"metadata":5120,"sys":5123,"fields":5128},{"tags":5121,"concepts":5122},[],[],{"space":5124,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5126,"publishedVersion":59,"revision":22,"locale":27},{"sys":5125},{"type":12,"linkType":13,"id":14},{"sys":5127},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5129},{"url":270,"details":5130,"fileName":276,"contentType":277},{"size":272,"image":5131},{"width":274,"height":275},{"sys":5133,"fields":5136},{"id":5134,"createdAt":5135},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":5137,"slug":5138,"articleIntro":-1,"category":5139},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[5140],{"metadata":5141,"sys":5144,"fields":5151},{"tags":5142,"concepts":5143},[],[],{"space":5145,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5147,"publishedVersion":225,"revision":59,"contentType":5149,"locale":27},{"sys":5146},{"type":12,"linkType":13,"id":14},{"sys":5148},{"id":20,"type":12,"linkType":21},{"sys":5150},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5152,"metaTitle":235,"metaDescription":236,"mainTitle":5153,"subtitle":255,"heroImage":5168,"ctaButton":278,"ctaLink":279},[234],{"data":5154,"content":5155,"nodeType":71},{},[5156,5162],{"data":5157,"content":5158,"nodeType":247},{},[5159],{"data":5160,"marks":5161,"value":246,"nodeType":79},{},[],{"data":5163,"content":5164,"nodeType":84},{},[5165],{"data":5166,"marks":5167,"value":254,"nodeType":79},{},[],{"metadata":5169,"sys":5172,"fields":5177},{"tags":5170,"concepts":5171},[],[],{"space":5173,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5175,"publishedVersion":59,"revision":22,"locale":27},{"sys":5174},{"type":12,"linkType":13,"id":14},{"sys":5176},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5178},{"url":270,"details":5179,"fileName":276,"contentType":277},{"size":272,"image":5180},{"width":274,"height":275},{"sys":5182,"fields":5185},{"id":5183,"createdAt":5184},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":5186,"slug":5187,"articleIntro":5186,"category":5188},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[5189],{"metadata":5190,"sys":5193,"fields":5200},{"tags":5191,"concepts":5192},[],[],{"space":5194,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5196,"publishedVersion":225,"revision":59,"contentType":5198,"locale":27},{"sys":5195},{"type":12,"linkType":13,"id":14},{"sys":5197},{"id":20,"type":12,"linkType":21},{"sys":5199},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5201,"metaTitle":235,"metaDescription":236,"mainTitle":5202,"subtitle":255,"heroImage":5217,"ctaButton":278,"ctaLink":279},[234],{"data":5203,"content":5204,"nodeType":71},{},[5205,5211],{"data":5206,"content":5207,"nodeType":247},{},[5208],{"data":5209,"marks":5210,"value":246,"nodeType":79},{},[],{"data":5212,"content":5213,"nodeType":84},{},[5214],{"data":5215,"marks":5216,"value":254,"nodeType":79},{},[],{"metadata":5218,"sys":5221,"fields":5226},{"tags":5219,"concepts":5220},[],[],{"space":5222,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5224,"publishedVersion":59,"revision":22,"locale":27},{"sys":5223},{"type":12,"linkType":13,"id":14},{"sys":5225},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5227},{"url":270,"details":5228,"fileName":276,"contentType":277},{"size":272,"image":5229},{"width":274,"height":275},{"sys":5231,"fields":5234},{"id":5232,"createdAt":5233},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":5235,"slug":5236,"articleIntro":5235,"category":5237},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[5238],{"metadata":5239,"sys":5242,"fields":5249},{"tags":5240,"concepts":5241},[],[],{"space":5243,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5245,"publishedVersion":225,"revision":59,"contentType":5247,"locale":27},{"sys":5244},{"type":12,"linkType":13,"id":14},{"sys":5246},{"id":20,"type":12,"linkType":21},{"sys":5248},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5250,"metaTitle":235,"metaDescription":236,"mainTitle":5251,"subtitle":255,"heroImage":5266,"ctaButton":278,"ctaLink":279},[234],{"data":5252,"content":5253,"nodeType":71},{},[5254,5260],{"data":5255,"content":5256,"nodeType":247},{},[5257],{"data":5258,"marks":5259,"value":246,"nodeType":79},{},[],{"data":5261,"content":5262,"nodeType":84},{},[5263],{"data":5264,"marks":5265,"value":254,"nodeType":79},{},[],{"metadata":5267,"sys":5270,"fields":5275},{"tags":5268,"concepts":5269},[],[],{"space":5271,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5273,"publishedVersion":59,"revision":22,"locale":27},{"sys":5272},{"type":12,"linkType":13,"id":14},{"sys":5274},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5276},{"url":270,"details":5277,"fileName":276,"contentType":277},{"size":272,"image":5278},{"width":274,"height":275},{"sys":5280,"fields":5283},{"id":5281,"createdAt":5282},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":5284,"slug":5285,"articleIntro":-1,"category":5286},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[5287],{"metadata":5288,"sys":5291,"fields":5298},{"tags":5289,"concepts":5290},[],[],{"space":5292,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5294,"publishedVersion":225,"revision":59,"contentType":5296,"locale":27},{"sys":5293},{"type":12,"linkType":13,"id":14},{"sys":5295},{"id":20,"type":12,"linkType":21},{"sys":5297},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5299,"metaTitle":235,"metaDescription":236,"mainTitle":5300,"subtitle":255,"heroImage":5315,"ctaButton":278,"ctaLink":279},[234],{"data":5301,"content":5302,"nodeType":71},{},[5303,5309],{"data":5304,"content":5305,"nodeType":247},{},[5306],{"data":5307,"marks":5308,"value":246,"nodeType":79},{},[],{"data":5310,"content":5311,"nodeType":84},{},[5312],{"data":5313,"marks":5314,"value":254,"nodeType":79},{},[],{"metadata":5316,"sys":5319,"fields":5324},{"tags":5317,"concepts":5318},[],[],{"space":5320,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5322,"publishedVersion":59,"revision":22,"locale":27},{"sys":5321},{"type":12,"linkType":13,"id":14},{"sys":5323},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5325},{"url":270,"details":5326,"fileName":276,"contentType":277},{"size":272,"image":5327},{"width":274,"height":275},{"sys":5329,"fields":5332},{"id":5330,"createdAt":5331},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":5333,"slug":5334,"articleIntro":-1,"category":5335},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[5336],{"metadata":5337,"sys":5340,"fields":5347},{"tags":5338,"concepts":5339},[],[],{"space":5341,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5343,"publishedVersion":225,"revision":59,"contentType":5345,"locale":27},{"sys":5342},{"type":12,"linkType":13,"id":14},{"sys":5344},{"id":20,"type":12,"linkType":21},{"sys":5346},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5348,"metaTitle":235,"metaDescription":236,"mainTitle":5349,"subtitle":255,"heroImage":5364,"ctaButton":278,"ctaLink":279},[234],{"data":5350,"content":5351,"nodeType":71},{},[5352,5358],{"data":5353,"content":5354,"nodeType":247},{},[5355],{"data":5356,"marks":5357,"value":246,"nodeType":79},{},[],{"data":5359,"content":5360,"nodeType":84},{},[5361],{"data":5362,"marks":5363,"value":254,"nodeType":79},{},[],{"metadata":5365,"sys":5368,"fields":5373},{"tags":5366,"concepts":5367},[],[],{"space":5369,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5371,"publishedVersion":59,"revision":22,"locale":27},{"sys":5370},{"type":12,"linkType":13,"id":14},{"sys":5372},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5374},{"url":270,"details":5375,"fileName":276,"contentType":277},{"size":272,"image":5376},{"width":274,"height":275},{"sys":5378,"fields":5381},{"id":5379,"createdAt":5380},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":5382,"slug":5383,"articleIntro":5382,"category":5384},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[5385],{"metadata":5386,"sys":5389,"fields":5396},{"tags":5387,"concepts":5388},[],[],{"space":5390,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5392,"publishedVersion":225,"revision":59,"contentType":5394,"locale":27},{"sys":5391},{"type":12,"linkType":13,"id":14},{"sys":5393},{"id":20,"type":12,"linkType":21},{"sys":5395},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5397,"metaTitle":235,"metaDescription":236,"mainTitle":5398,"subtitle":255,"heroImage":5413,"ctaButton":278,"ctaLink":279},[234],{"data":5399,"content":5400,"nodeType":71},{},[5401,5407],{"data":5402,"content":5403,"nodeType":247},{},[5404],{"data":5405,"marks":5406,"value":246,"nodeType":79},{},[],{"data":5408,"content":5409,"nodeType":84},{},[5410],{"data":5411,"marks":5412,"value":254,"nodeType":79},{},[],{"metadata":5414,"sys":5417,"fields":5422},{"tags":5415,"concepts":5416},[],[],{"space":5418,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5420,"publishedVersion":59,"revision":22,"locale":27},{"sys":5419},{"type":12,"linkType":13,"id":14},{"sys":5421},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5423},{"url":270,"details":5424,"fileName":276,"contentType":277},{"size":272,"image":5425},{"width":274,"height":275},{"sys":5427,"fields":5430},{"id":5428,"createdAt":5429},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":5431,"slug":5432,"articleIntro":-1,"category":5433},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[5434],{"metadata":5435,"sys":5438,"fields":5445},{"tags":5436,"concepts":5437},[],[],{"space":5439,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5441,"publishedVersion":225,"revision":59,"contentType":5443,"locale":27},{"sys":5440},{"type":12,"linkType":13,"id":14},{"sys":5442},{"id":20,"type":12,"linkType":21},{"sys":5444},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5446,"metaTitle":235,"metaDescription":236,"mainTitle":5447,"subtitle":255,"heroImage":5462,"ctaButton":278,"ctaLink":279},[234],{"data":5448,"content":5449,"nodeType":71},{},[5450,5456],{"data":5451,"content":5452,"nodeType":247},{},[5453],{"data":5454,"marks":5455,"value":246,"nodeType":79},{},[],{"data":5457,"content":5458,"nodeType":84},{},[5459],{"data":5460,"marks":5461,"value":254,"nodeType":79},{},[],{"metadata":5463,"sys":5466,"fields":5471},{"tags":5464,"concepts":5465},[],[],{"space":5467,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5469,"publishedVersion":59,"revision":22,"locale":27},{"sys":5468},{"type":12,"linkType":13,"id":14},{"sys":5470},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5472},{"url":270,"details":5473,"fileName":276,"contentType":277},{"size":272,"image":5474},{"width":274,"height":275},{"sys":5476,"fields":5479},{"id":5477,"createdAt":5478},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":5480,"slug":5481,"articleIntro":5480,"category":5482},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[5483],{"metadata":5484,"sys":5487,"fields":5494},{"tags":5485,"concepts":5486},[],[],{"space":5488,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5490,"publishedVersion":225,"revision":59,"contentType":5492,"locale":27},{"sys":5489},{"type":12,"linkType":13,"id":14},{"sys":5491},{"id":20,"type":12,"linkType":21},{"sys":5493},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5495,"metaTitle":235,"metaDescription":236,"mainTitle":5496,"subtitle":255,"heroImage":5511,"ctaButton":278,"ctaLink":279},[234],{"data":5497,"content":5498,"nodeType":71},{},[5499,5505],{"data":5500,"content":5501,"nodeType":247},{},[5502],{"data":5503,"marks":5504,"value":246,"nodeType":79},{},[],{"data":5506,"content":5507,"nodeType":84},{},[5508],{"data":5509,"marks":5510,"value":254,"nodeType":79},{},[],{"metadata":5512,"sys":5515,"fields":5520},{"tags":5513,"concepts":5514},[],[],{"space":5516,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5518,"publishedVersion":59,"revision":22,"locale":27},{"sys":5517},{"type":12,"linkType":13,"id":14},{"sys":5519},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5521},{"url":270,"details":5522,"fileName":276,"contentType":277},{"size":272,"image":5523},{"width":274,"height":275},{"sys":5525,"fields":5528},{"id":5526,"createdAt":5527},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":5529,"slug":5530,"articleIntro":5529,"category":5531},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[5532],{"metadata":5533,"sys":5536,"fields":5543},{"tags":5534,"concepts":5535},[],[],{"space":5537,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5539,"publishedVersion":225,"revision":59,"contentType":5541,"locale":27},{"sys":5538},{"type":12,"linkType":13,"id":14},{"sys":5540},{"id":20,"type":12,"linkType":21},{"sys":5542},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5544,"metaTitle":235,"metaDescription":236,"mainTitle":5545,"subtitle":255,"heroImage":5560,"ctaButton":278,"ctaLink":279},[234],{"data":5546,"content":5547,"nodeType":71},{},[5548,5554],{"data":5549,"content":5550,"nodeType":247},{},[5551],{"data":5552,"marks":5553,"value":246,"nodeType":79},{},[],{"data":5555,"content":5556,"nodeType":84},{},[5557],{"data":5558,"marks":5559,"value":254,"nodeType":79},{},[],{"metadata":5561,"sys":5564,"fields":5569},{"tags":5562,"concepts":5563},[],[],{"space":5565,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5567,"publishedVersion":59,"revision":22,"locale":27},{"sys":5566},{"type":12,"linkType":13,"id":14},{"sys":5568},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5570},{"url":270,"details":5571,"fileName":276,"contentType":277},{"size":272,"image":5572},{"width":274,"height":275},{"sys":5574,"fields":5577},{"id":5575,"createdAt":5576},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":5578,"slug":5579,"articleIntro":5578,"category":5580},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[5581],{"metadata":5582,"sys":5585,"fields":5592},{"tags":5583,"concepts":5584},[],[],{"space":5586,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5588,"publishedVersion":225,"revision":59,"contentType":5590,"locale":27},{"sys":5587},{"type":12,"linkType":13,"id":14},{"sys":5589},{"id":20,"type":12,"linkType":21},{"sys":5591},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5593,"metaTitle":235,"metaDescription":236,"mainTitle":5594,"subtitle":255,"heroImage":5609,"ctaButton":278,"ctaLink":279},[234],{"data":5595,"content":5596,"nodeType":71},{},[5597,5603],{"data":5598,"content":5599,"nodeType":247},{},[5600],{"data":5601,"marks":5602,"value":246,"nodeType":79},{},[],{"data":5604,"content":5605,"nodeType":84},{},[5606],{"data":5607,"marks":5608,"value":254,"nodeType":79},{},[],{"metadata":5610,"sys":5613,"fields":5618},{"tags":5611,"concepts":5612},[],[],{"space":5614,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5616,"publishedVersion":59,"revision":22,"locale":27},{"sys":5615},{"type":12,"linkType":13,"id":14},{"sys":5617},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5619},{"url":270,"details":5620,"fileName":276,"contentType":277},{"size":272,"image":5621},{"width":274,"height":275},{"sys":5623,"fields":5626},{"id":5624,"createdAt":5625},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":5627,"slug":5628,"articleIntro":5627,"category":5629},"Compte 503 - Actions","compte-503-actions",[5630],{"metadata":5631,"sys":5634,"fields":5641},{"tags":5632,"concepts":5633},[],[],{"space":5635,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5637,"publishedVersion":225,"revision":59,"contentType":5639,"locale":27},{"sys":5636},{"type":12,"linkType":13,"id":14},{"sys":5638},{"id":20,"type":12,"linkType":21},{"sys":5640},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5642,"metaTitle":235,"metaDescription":236,"mainTitle":5643,"subtitle":255,"heroImage":5658,"ctaButton":278,"ctaLink":279},[234],{"data":5644,"content":5645,"nodeType":71},{},[5646,5652],{"data":5647,"content":5648,"nodeType":247},{},[5649],{"data":5650,"marks":5651,"value":246,"nodeType":79},{},[],{"data":5653,"content":5654,"nodeType":84},{},[5655],{"data":5656,"marks":5657,"value":254,"nodeType":79},{},[],{"metadata":5659,"sys":5662,"fields":5667},{"tags":5660,"concepts":5661},[],[],{"space":5663,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5665,"publishedVersion":59,"revision":22,"locale":27},{"sys":5664},{"type":12,"linkType":13,"id":14},{"sys":5666},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5668},{"url":270,"details":5669,"fileName":276,"contentType":277},{"size":272,"image":5670},{"width":274,"height":275},{"sys":5672,"fields":5674},{"id":5673,"createdAt":3717},"2faZxRvPQhG6UiwkwOCQNY",{"title":5675,"slug":5676,"articleIntro":5675,"category":5677},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[5678],{"metadata":5679,"sys":5682,"fields":5689},{"tags":5680,"concepts":5681},[],[],{"space":5683,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5685,"publishedVersion":225,"revision":59,"contentType":5687,"locale":27},{"sys":5684},{"type":12,"linkType":13,"id":14},{"sys":5686},{"id":20,"type":12,"linkType":21},{"sys":5688},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5690,"metaTitle":235,"metaDescription":236,"mainTitle":5691,"subtitle":255,"heroImage":5706,"ctaButton":278,"ctaLink":279},[234],{"data":5692,"content":5693,"nodeType":71},{},[5694,5700],{"data":5695,"content":5696,"nodeType":247},{},[5697],{"data":5698,"marks":5699,"value":246,"nodeType":79},{},[],{"data":5701,"content":5702,"nodeType":84},{},[5703],{"data":5704,"marks":5705,"value":254,"nodeType":79},{},[],{"metadata":5707,"sys":5710,"fields":5715},{"tags":5708,"concepts":5709},[],[],{"space":5711,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5713,"publishedVersion":59,"revision":22,"locale":27},{"sys":5712},{"type":12,"linkType":13,"id":14},{"sys":5714},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5716},{"url":270,"details":5717,"fileName":276,"contentType":277},{"size":272,"image":5718},{"width":274,"height":275},{"sys":5720,"fields":5723},{"id":5721,"createdAt":5722},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":5724,"slug":5725,"articleIntro":5724,"category":5726},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[5727],{"metadata":5728,"sys":5731,"fields":5738},{"tags":5729,"concepts":5730},[],[],{"space":5732,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5734,"publishedVersion":225,"revision":59,"contentType":5736,"locale":27},{"sys":5733},{"type":12,"linkType":13,"id":14},{"sys":5735},{"id":20,"type":12,"linkType":21},{"sys":5737},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5739,"metaTitle":235,"metaDescription":236,"mainTitle":5740,"subtitle":255,"heroImage":5755,"ctaButton":278,"ctaLink":279},[234],{"data":5741,"content":5742,"nodeType":71},{},[5743,5749],{"data":5744,"content":5745,"nodeType":247},{},[5746],{"data":5747,"marks":5748,"value":246,"nodeType":79},{},[],{"data":5750,"content":5751,"nodeType":84},{},[5752],{"data":5753,"marks":5754,"value":254,"nodeType":79},{},[],{"metadata":5756,"sys":5759,"fields":5764},{"tags":5757,"concepts":5758},[],[],{"space":5760,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5762,"publishedVersion":59,"revision":22,"locale":27},{"sys":5761},{"type":12,"linkType":13,"id":14},{"sys":5763},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5765},{"url":270,"details":5766,"fileName":276,"contentType":277},{"size":272,"image":5767},{"width":274,"height":275},{"sys":5769,"fields":5772},{"id":5770,"createdAt":5771},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":5773,"slug":5774,"articleIntro":5773,"category":5775},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[5776],{"metadata":5777,"sys":5780,"fields":5787},{"tags":5778,"concepts":5779},[],[],{"space":5781,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5783,"publishedVersion":225,"revision":59,"contentType":5785,"locale":27},{"sys":5782},{"type":12,"linkType":13,"id":14},{"sys":5784},{"id":20,"type":12,"linkType":21},{"sys":5786},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5788,"metaTitle":235,"metaDescription":236,"mainTitle":5789,"subtitle":255,"heroImage":5804,"ctaButton":278,"ctaLink":279},[234],{"data":5790,"content":5791,"nodeType":71},{},[5792,5798],{"data":5793,"content":5794,"nodeType":247},{},[5795],{"data":5796,"marks":5797,"value":246,"nodeType":79},{},[],{"data":5799,"content":5800,"nodeType":84},{},[5801],{"data":5802,"marks":5803,"value":254,"nodeType":79},{},[],{"metadata":5805,"sys":5808,"fields":5813},{"tags":5806,"concepts":5807},[],[],{"space":5809,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5811,"publishedVersion":59,"revision":22,"locale":27},{"sys":5810},{"type":12,"linkType":13,"id":14},{"sys":5812},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5814},{"url":270,"details":5815,"fileName":276,"contentType":277},{"size":272,"image":5816},{"width":274,"height":275},{"sys":5818,"fields":5821},{"id":5819,"createdAt":5820},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":5822,"slug":5823,"articleIntro":-1,"category":5824},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[5825],{"metadata":5826,"sys":5829,"fields":5836},{"tags":5827,"concepts":5828},[],[],{"space":5830,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5832,"publishedVersion":225,"revision":59,"contentType":5834,"locale":27},{"sys":5831},{"type":12,"linkType":13,"id":14},{"sys":5833},{"id":20,"type":12,"linkType":21},{"sys":5835},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5837,"metaTitle":235,"metaDescription":236,"mainTitle":5838,"subtitle":255,"heroImage":5853,"ctaButton":278,"ctaLink":279},[234],{"data":5839,"content":5840,"nodeType":71},{},[5841,5847],{"data":5842,"content":5843,"nodeType":247},{},[5844],{"data":5845,"marks":5846,"value":246,"nodeType":79},{},[],{"data":5848,"content":5849,"nodeType":84},{},[5850],{"data":5851,"marks":5852,"value":254,"nodeType":79},{},[],{"metadata":5854,"sys":5857,"fields":5862},{"tags":5855,"concepts":5856},[],[],{"space":5858,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5860,"publishedVersion":59,"revision":22,"locale":27},{"sys":5859},{"type":12,"linkType":13,"id":14},{"sys":5861},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5863},{"url":270,"details":5864,"fileName":276,"contentType":277},{"size":272,"image":5865},{"width":274,"height":275},{"sys":5867,"fields":5870},{"id":5868,"createdAt":5869},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":5871,"slug":5872,"articleIntro":5871,"category":5873},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[5874],{"metadata":5875,"sys":5878,"fields":5885},{"tags":5876,"concepts":5877},[],[],{"space":5879,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5881,"publishedVersion":225,"revision":59,"contentType":5883,"locale":27},{"sys":5880},{"type":12,"linkType":13,"id":14},{"sys":5882},{"id":20,"type":12,"linkType":21},{"sys":5884},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5886,"metaTitle":235,"metaDescription":236,"mainTitle":5887,"subtitle":255,"heroImage":5902,"ctaButton":278,"ctaLink":279},[234],{"data":5888,"content":5889,"nodeType":71},{},[5890,5896],{"data":5891,"content":5892,"nodeType":247},{},[5893],{"data":5894,"marks":5895,"value":246,"nodeType":79},{},[],{"data":5897,"content":5898,"nodeType":84},{},[5899],{"data":5900,"marks":5901,"value":254,"nodeType":79},{},[],{"metadata":5903,"sys":5906,"fields":5911},{"tags":5904,"concepts":5905},[],[],{"space":5907,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5909,"publishedVersion":59,"revision":22,"locale":27},{"sys":5908},{"type":12,"linkType":13,"id":14},{"sys":5910},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5912},{"url":270,"details":5913,"fileName":276,"contentType":277},{"size":272,"image":5914},{"width":274,"height":275},{"sys":5916,"fields":5919},{"id":5917,"createdAt":5918},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":5920,"slug":5921,"articleIntro":5920,"category":5922},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[5923],{"metadata":5924,"sys":5927,"fields":5934},{"tags":5925,"concepts":5926},[],[],{"space":5928,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5930,"publishedVersion":225,"revision":59,"contentType":5932,"locale":27},{"sys":5929},{"type":12,"linkType":13,"id":14},{"sys":5931},{"id":20,"type":12,"linkType":21},{"sys":5933},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5935,"metaTitle":235,"metaDescription":236,"mainTitle":5936,"subtitle":255,"heroImage":5951,"ctaButton":278,"ctaLink":279},[234],{"data":5937,"content":5938,"nodeType":71},{},[5939,5945],{"data":5940,"content":5941,"nodeType":247},{},[5942],{"data":5943,"marks":5944,"value":246,"nodeType":79},{},[],{"data":5946,"content":5947,"nodeType":84},{},[5948],{"data":5949,"marks":5950,"value":254,"nodeType":79},{},[],{"metadata":5952,"sys":5955,"fields":5960},{"tags":5953,"concepts":5954},[],[],{"space":5956,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":5958,"publishedVersion":59,"revision":22,"locale":27},{"sys":5957},{"type":12,"linkType":13,"id":14},{"sys":5959},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":5961},{"url":270,"details":5962,"fileName":276,"contentType":277},{"size":272,"image":5963},{"width":274,"height":275},{"sys":5965,"fields":5968},{"id":5966,"createdAt":5967},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":5969,"slug":5970,"articleIntro":5969,"category":5971},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[5972],{"metadata":5973,"sys":5976,"fields":5983},{"tags":5974,"concepts":5975},[],[],{"space":5977,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":5979,"publishedVersion":225,"revision":59,"contentType":5981,"locale":27},{"sys":5978},{"type":12,"linkType":13,"id":14},{"sys":5980},{"id":20,"type":12,"linkType":21},{"sys":5982},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":5984,"metaTitle":235,"metaDescription":236,"mainTitle":5985,"subtitle":255,"heroImage":6000,"ctaButton":278,"ctaLink":279},[234],{"data":5986,"content":5987,"nodeType":71},{},[5988,5994],{"data":5989,"content":5990,"nodeType":247},{},[5991],{"data":5992,"marks":5993,"value":246,"nodeType":79},{},[],{"data":5995,"content":5996,"nodeType":84},{},[5997],{"data":5998,"marks":5999,"value":254,"nodeType":79},{},[],{"metadata":6001,"sys":6004,"fields":6009},{"tags":6002,"concepts":6003},[],[],{"space":6005,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6007,"publishedVersion":59,"revision":22,"locale":27},{"sys":6006},{"type":12,"linkType":13,"id":14},{"sys":6008},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6010},{"url":270,"details":6011,"fileName":276,"contentType":277},{"size":272,"image":6012},{"width":274,"height":275},{"sys":6014,"fields":6017},{"id":6015,"createdAt":6016},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":6018,"slug":6019,"articleIntro":6018,"category":6020},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[6021],{"metadata":6022,"sys":6025,"fields":6032},{"tags":6023,"concepts":6024},[],[],{"space":6026,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6028,"publishedVersion":225,"revision":59,"contentType":6030,"locale":27},{"sys":6027},{"type":12,"linkType":13,"id":14},{"sys":6029},{"id":20,"type":12,"linkType":21},{"sys":6031},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6033,"metaTitle":235,"metaDescription":236,"mainTitle":6034,"subtitle":255,"heroImage":6049,"ctaButton":278,"ctaLink":279},[234],{"data":6035,"content":6036,"nodeType":71},{},[6037,6043],{"data":6038,"content":6039,"nodeType":247},{},[6040],{"data":6041,"marks":6042,"value":246,"nodeType":79},{},[],{"data":6044,"content":6045,"nodeType":84},{},[6046],{"data":6047,"marks":6048,"value":254,"nodeType":79},{},[],{"metadata":6050,"sys":6053,"fields":6058},{"tags":6051,"concepts":6052},[],[],{"space":6054,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6056,"publishedVersion":59,"revision":22,"locale":27},{"sys":6055},{"type":12,"linkType":13,"id":14},{"sys":6057},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6059},{"url":270,"details":6060,"fileName":276,"contentType":277},{"size":272,"image":6061},{"width":274,"height":275},{"sys":6063,"fields":6066},{"id":6064,"createdAt":6065},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":6067,"slug":6068,"articleIntro":6067,"category":6069},"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",[6070],{"metadata":6071,"sys":6074,"fields":6081},{"tags":6072,"concepts":6073},[],[],{"space":6075,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6077,"publishedVersion":225,"revision":59,"contentType":6079,"locale":27},{"sys":6076},{"type":12,"linkType":13,"id":14},{"sys":6078},{"id":20,"type":12,"linkType":21},{"sys":6080},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6082,"metaTitle":235,"metaDescription":236,"mainTitle":6083,"subtitle":255,"heroImage":6098,"ctaButton":278,"ctaLink":279},[234],{"data":6084,"content":6085,"nodeType":71},{},[6086,6092],{"data":6087,"content":6088,"nodeType":247},{},[6089],{"data":6090,"marks":6091,"value":246,"nodeType":79},{},[],{"data":6093,"content":6094,"nodeType":84},{},[6095],{"data":6096,"marks":6097,"value":254,"nodeType":79},{},[],{"metadata":6099,"sys":6102,"fields":6107},{"tags":6100,"concepts":6101},[],[],{"space":6103,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6105,"publishedVersion":59,"revision":22,"locale":27},{"sys":6104},{"type":12,"linkType":13,"id":14},{"sys":6106},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6108},{"url":270,"details":6109,"fileName":276,"contentType":277},{"size":272,"image":6110},{"width":274,"height":275},{"sys":6112,"fields":6115},{"id":6113,"createdAt":6114},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":6116,"slug":6117,"articleIntro":-1,"category":6118},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[6119],{"metadata":6120,"sys":6123,"fields":6130},{"tags":6121,"concepts":6122},[],[],{"space":6124,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6126,"publishedVersion":225,"revision":59,"contentType":6128,"locale":27},{"sys":6125},{"type":12,"linkType":13,"id":14},{"sys":6127},{"id":20,"type":12,"linkType":21},{"sys":6129},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6131,"metaTitle":235,"metaDescription":236,"mainTitle":6132,"subtitle":255,"heroImage":6147,"ctaButton":278,"ctaLink":279},[234],{"data":6133,"content":6134,"nodeType":71},{},[6135,6141],{"data":6136,"content":6137,"nodeType":247},{},[6138],{"data":6139,"marks":6140,"value":246,"nodeType":79},{},[],{"data":6142,"content":6143,"nodeType":84},{},[6144],{"data":6145,"marks":6146,"value":254,"nodeType":79},{},[],{"metadata":6148,"sys":6151,"fields":6156},{"tags":6149,"concepts":6150},[],[],{"space":6152,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6154,"publishedVersion":59,"revision":22,"locale":27},{"sys":6153},{"type":12,"linkType":13,"id":14},{"sys":6155},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6157},{"url":270,"details":6158,"fileName":276,"contentType":277},{"size":272,"image":6159},{"width":274,"height":275},{"sys":6161,"fields":6164},{"id":6162,"createdAt":6163},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":6165,"slug":6166,"articleIntro":6165,"category":6167},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[6168],{"metadata":6169,"sys":6172,"fields":6179},{"tags":6170,"concepts":6171},[],[],{"space":6173,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6175,"publishedVersion":225,"revision":59,"contentType":6177,"locale":27},{"sys":6174},{"type":12,"linkType":13,"id":14},{"sys":6176},{"id":20,"type":12,"linkType":21},{"sys":6178},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6180,"metaTitle":235,"metaDescription":236,"mainTitle":6181,"subtitle":255,"heroImage":6196,"ctaButton":278,"ctaLink":279},[234],{"data":6182,"content":6183,"nodeType":71},{},[6184,6190],{"data":6185,"content":6186,"nodeType":247},{},[6187],{"data":6188,"marks":6189,"value":246,"nodeType":79},{},[],{"data":6191,"content":6192,"nodeType":84},{},[6193],{"data":6194,"marks":6195,"value":254,"nodeType":79},{},[],{"metadata":6197,"sys":6200,"fields":6205},{"tags":6198,"concepts":6199},[],[],{"space":6201,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6203,"publishedVersion":59,"revision":22,"locale":27},{"sys":6202},{"type":12,"linkType":13,"id":14},{"sys":6204},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6206},{"url":270,"details":6207,"fileName":276,"contentType":277},{"size":272,"image":6208},{"width":274,"height":275},{"sys":6210,"fields":6213},{"id":6211,"createdAt":6212},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":6214,"slug":6215,"articleIntro":6214,"category":6216},"Compte 58 - Virements internes","compte-58-virements-internes",[6217],{"metadata":6218,"sys":6221,"fields":6228},{"tags":6219,"concepts":6220},[],[],{"space":6222,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6224,"publishedVersion":225,"revision":59,"contentType":6226,"locale":27},{"sys":6223},{"type":12,"linkType":13,"id":14},{"sys":6225},{"id":20,"type":12,"linkType":21},{"sys":6227},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6229,"metaTitle":235,"metaDescription":236,"mainTitle":6230,"subtitle":255,"heroImage":6245,"ctaButton":278,"ctaLink":279},[234],{"data":6231,"content":6232,"nodeType":71},{},[6233,6239],{"data":6234,"content":6235,"nodeType":247},{},[6236],{"data":6237,"marks":6238,"value":246,"nodeType":79},{},[],{"data":6240,"content":6241,"nodeType":84},{},[6242],{"data":6243,"marks":6244,"value":254,"nodeType":79},{},[],{"metadata":6246,"sys":6249,"fields":6254},{"tags":6247,"concepts":6248},[],[],{"space":6250,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6252,"publishedVersion":59,"revision":22,"locale":27},{"sys":6251},{"type":12,"linkType":13,"id":14},{"sys":6253},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6255},{"url":270,"details":6256,"fileName":276,"contentType":277},{"size":272,"image":6257},{"width":274,"height":275},{"sys":6259,"fields":6262},{"id":6260,"createdAt":6261},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":6263,"slug":6264,"articleIntro":-1,"category":6265},"Compte 518 - Intérêts courus","compte-518-interets-courus",[6266],{"metadata":6267,"sys":6270,"fields":6277},{"tags":6268,"concepts":6269},[],[],{"space":6271,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6273,"publishedVersion":225,"revision":59,"contentType":6275,"locale":27},{"sys":6272},{"type":12,"linkType":13,"id":14},{"sys":6274},{"id":20,"type":12,"linkType":21},{"sys":6276},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6278,"metaTitle":235,"metaDescription":236,"mainTitle":6279,"subtitle":255,"heroImage":6294,"ctaButton":278,"ctaLink":279},[234],{"data":6280,"content":6281,"nodeType":71},{},[6282,6288],{"data":6283,"content":6284,"nodeType":247},{},[6285],{"data":6286,"marks":6287,"value":246,"nodeType":79},{},[],{"data":6289,"content":6290,"nodeType":84},{},[6291],{"data":6292,"marks":6293,"value":254,"nodeType":79},{},[],{"metadata":6295,"sys":6298,"fields":6303},{"tags":6296,"concepts":6297},[],[],{"space":6299,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6301,"publishedVersion":59,"revision":22,"locale":27},{"sys":6300},{"type":12,"linkType":13,"id":14},{"sys":6302},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6304},{"url":270,"details":6305,"fileName":276,"contentType":277},{"size":272,"image":6306},{"width":274,"height":275},{"sys":6308,"fields":6311},{"id":6309,"createdAt":6310},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":6312,"slug":6313,"articleIntro":6312,"category":6314},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[6315],{"metadata":6316,"sys":6319,"fields":6326},{"tags":6317,"concepts":6318},[],[],{"space":6320,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6322,"publishedVersion":225,"revision":59,"contentType":6324,"locale":27},{"sys":6321},{"type":12,"linkType":13,"id":14},{"sys":6323},{"id":20,"type":12,"linkType":21},{"sys":6325},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6327,"metaTitle":235,"metaDescription":236,"mainTitle":6328,"subtitle":255,"heroImage":6343,"ctaButton":278,"ctaLink":279},[234],{"data":6329,"content":6330,"nodeType":71},{},[6331,6337],{"data":6332,"content":6333,"nodeType":247},{},[6334],{"data":6335,"marks":6336,"value":246,"nodeType":79},{},[],{"data":6338,"content":6339,"nodeType":84},{},[6340],{"data":6341,"marks":6342,"value":254,"nodeType":79},{},[],{"metadata":6344,"sys":6347,"fields":6352},{"tags":6345,"concepts":6346},[],[],{"space":6348,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6350,"publishedVersion":59,"revision":22,"locale":27},{"sys":6349},{"type":12,"linkType":13,"id":14},{"sys":6351},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6353},{"url":270,"details":6354,"fileName":276,"contentType":277},{"size":272,"image":6355},{"width":274,"height":275},{"sys":6357,"fields":6360},{"id":6358,"createdAt":6359},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":6361,"slug":6362,"articleIntro":6361,"category":6363},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[6364],{"metadata":6365,"sys":6368,"fields":6375},{"tags":6366,"concepts":6367},[],[],{"space":6369,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6371,"publishedVersion":225,"revision":59,"contentType":6373,"locale":27},{"sys":6370},{"type":12,"linkType":13,"id":14},{"sys":6372},{"id":20,"type":12,"linkType":21},{"sys":6374},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6376,"metaTitle":235,"metaDescription":236,"mainTitle":6377,"subtitle":255,"heroImage":6392,"ctaButton":278,"ctaLink":279},[234],{"data":6378,"content":6379,"nodeType":71},{},[6380,6386],{"data":6381,"content":6382,"nodeType":247},{},[6383],{"data":6384,"marks":6385,"value":246,"nodeType":79},{},[],{"data":6387,"content":6388,"nodeType":84},{},[6389],{"data":6390,"marks":6391,"value":254,"nodeType":79},{},[],{"metadata":6393,"sys":6396,"fields":6401},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6399,"publishedVersion":59,"revision":22,"locale":27},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6402},{"url":270,"details":6403,"fileName":276,"contentType":277},{"size":272,"image":6404},{"width":274,"height":275},{"sys":6406,"fields":6409},{"id":6407,"createdAt":6408},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":6410,"slug":6411,"articleIntro":-1,"category":6412},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[6413],{"metadata":6414,"sys":6417,"fields":6424},{"tags":6415,"concepts":6416},[],[],{"space":6418,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6420,"publishedVersion":225,"revision":59,"contentType":6422,"locale":27},{"sys":6419},{"type":12,"linkType":13,"id":14},{"sys":6421},{"id":20,"type":12,"linkType":21},{"sys":6423},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6425,"metaTitle":235,"metaDescription":236,"mainTitle":6426,"subtitle":255,"heroImage":6441,"ctaButton":278,"ctaLink":279},[234],{"data":6427,"content":6428,"nodeType":71},{},[6429,6435],{"data":6430,"content":6431,"nodeType":247},{},[6432],{"data":6433,"marks":6434,"value":246,"nodeType":79},{},[],{"data":6436,"content":6437,"nodeType":84},{},[6438],{"data":6439,"marks":6440,"value":254,"nodeType":79},{},[],{"metadata":6442,"sys":6445,"fields":6450},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6448,"publishedVersion":59,"revision":22,"locale":27},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6451},{"url":270,"details":6452,"fileName":276,"contentType":277},{"size":272,"image":6453},{"width":274,"height":275},{"sys":6455,"fields":6458},{"id":6456,"createdAt":6457},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":6459,"slug":6460,"articleIntro":6459,"category":6461},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[6462],{"metadata":6463,"sys":6466,"fields":6473},{"tags":6464,"concepts":6465},[],[],{"space":6467,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6469,"publishedVersion":225,"revision":59,"contentType":6471,"locale":27},{"sys":6468},{"type":12,"linkType":13,"id":14},{"sys":6470},{"id":20,"type":12,"linkType":21},{"sys":6472},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6474,"metaTitle":235,"metaDescription":236,"mainTitle":6475,"subtitle":255,"heroImage":6490,"ctaButton":278,"ctaLink":279},[234],{"data":6476,"content":6477,"nodeType":71},{},[6478,6484],{"data":6479,"content":6480,"nodeType":247},{},[6481],{"data":6482,"marks":6483,"value":246,"nodeType":79},{},[],{"data":6485,"content":6486,"nodeType":84},{},[6487],{"data":6488,"marks":6489,"value":254,"nodeType":79},{},[],{"metadata":6491,"sys":6494,"fields":6499},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6497,"publishedVersion":59,"revision":22,"locale":27},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6500},{"url":270,"details":6501,"fileName":276,"contentType":277},{"size":272,"image":6502},{"width":274,"height":275},{"sys":6504,"fields":6507},{"id":6505,"createdAt":6506},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":6508,"slug":6509,"articleIntro":6510,"category":6511},"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. ",[6512],{"metadata":6513,"sys":6516,"fields":6523},{"tags":6514,"concepts":6515},[],[],{"space":6517,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6519,"publishedVersion":225,"revision":59,"contentType":6521,"locale":27},{"sys":6518},{"type":12,"linkType":13,"id":14},{"sys":6520},{"id":20,"type":12,"linkType":21},{"sys":6522},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6524,"metaTitle":235,"metaDescription":236,"mainTitle":6525,"subtitle":255,"heroImage":6540,"ctaButton":278,"ctaLink":279},[234],{"data":6526,"content":6527,"nodeType":71},{},[6528,6534],{"data":6529,"content":6530,"nodeType":247},{},[6531],{"data":6532,"marks":6533,"value":246,"nodeType":79},{},[],{"data":6535,"content":6536,"nodeType":84},{},[6537],{"data":6538,"marks":6539,"value":254,"nodeType":79},{},[],{"metadata":6541,"sys":6544,"fields":6549},{"tags":6542,"concepts":6543},[],[],{"space":6545,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6547,"publishedVersion":59,"revision":22,"locale":27},{"sys":6546},{"type":12,"linkType":13,"id":14},{"sys":6548},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6550},{"url":270,"details":6551,"fileName":276,"contentType":277},{"size":272,"image":6552},{"width":274,"height":275},{"sys":6554,"fields":6557},{"id":6555,"createdAt":6556},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":6558,"slug":6559,"articleIntro":6558,"category":6560},"1688 - Intérêts courus","compte-1688-interets-courus",[6561],{"metadata":6562,"sys":6565,"fields":6572},{"tags":6563,"concepts":6564},[],[],{"space":6566,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6568,"publishedVersion":225,"revision":59,"contentType":6570,"locale":27},{"sys":6567},{"type":12,"linkType":13,"id":14},{"sys":6569},{"id":20,"type":12,"linkType":21},{"sys":6571},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6573,"metaTitle":235,"metaDescription":236,"mainTitle":6574,"subtitle":255,"heroImage":6589,"ctaButton":278,"ctaLink":279},[234],{"data":6575,"content":6576,"nodeType":71},{},[6577,6583],{"data":6578,"content":6579,"nodeType":247},{},[6580],{"data":6581,"marks":6582,"value":246,"nodeType":79},{},[],{"data":6584,"content":6585,"nodeType":84},{},[6586],{"data":6587,"marks":6588,"value":254,"nodeType":79},{},[],{"metadata":6590,"sys":6593,"fields":6598},{"tags":6591,"concepts":6592},[],[],{"space":6594,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6596,"publishedVersion":59,"revision":22,"locale":27},{"sys":6595},{"type":12,"linkType":13,"id":14},{"sys":6597},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6599},{"url":270,"details":6600,"fileName":276,"contentType":277},{"size":272,"image":6601},{"width":274,"height":275},{"sys":6603,"fields":6606},{"id":6604,"createdAt":6605},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":6607,"slug":6608,"articleIntro":6607,"category":6609},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[6610],{"metadata":6611,"sys":6614,"fields":6621},{"tags":6612,"concepts":6613},[],[],{"space":6615,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6617,"publishedVersion":225,"revision":59,"contentType":6619,"locale":27},{"sys":6616},{"type":12,"linkType":13,"id":14},{"sys":6618},{"id":20,"type":12,"linkType":21},{"sys":6620},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6622,"metaTitle":235,"metaDescription":236,"mainTitle":6623,"subtitle":255,"heroImage":6638,"ctaButton":278,"ctaLink":279},[234],{"data":6624,"content":6625,"nodeType":71},{},[6626,6632],{"data":6627,"content":6628,"nodeType":247},{},[6629],{"data":6630,"marks":6631,"value":246,"nodeType":79},{},[],{"data":6633,"content":6634,"nodeType":84},{},[6635],{"data":6636,"marks":6637,"value":254,"nodeType":79},{},[],{"metadata":6639,"sys":6642,"fields":6647},{"tags":6640,"concepts":6641},[],[],{"space":6643,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6645,"publishedVersion":59,"revision":22,"locale":27},{"sys":6644},{"type":12,"linkType":13,"id":14},{"sys":6646},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6648},{"url":270,"details":6649,"fileName":276,"contentType":277},{"size":272,"image":6650},{"width":274,"height":275},{"sys":6652,"fields":6655},{"id":6653,"createdAt":6654},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":6656,"slug":6657,"articleIntro":6656,"category":6658},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[6659],{"metadata":6660,"sys":6663,"fields":6670},{"tags":6661,"concepts":6662},[],[],{"space":6664,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6666,"publishedVersion":225,"revision":59,"contentType":6668,"locale":27},{"sys":6665},{"type":12,"linkType":13,"id":14},{"sys":6667},{"id":20,"type":12,"linkType":21},{"sys":6669},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6671,"metaTitle":235,"metaDescription":236,"mainTitle":6672,"subtitle":255,"heroImage":6687,"ctaButton":278,"ctaLink":279},[234],{"data":6673,"content":6674,"nodeType":71},{},[6675,6681],{"data":6676,"content":6677,"nodeType":247},{},[6678],{"data":6679,"marks":6680,"value":246,"nodeType":79},{},[],{"data":6682,"content":6683,"nodeType":84},{},[6684],{"data":6685,"marks":6686,"value":254,"nodeType":79},{},[],{"metadata":6688,"sys":6691,"fields":6696},{"tags":6689,"concepts":6690},[],[],{"space":6692,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6694,"publishedVersion":59,"revision":22,"locale":27},{"sys":6693},{"type":12,"linkType":13,"id":14},{"sys":6695},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6697},{"url":270,"details":6698,"fileName":276,"contentType":277},{"size":272,"image":6699},{"width":274,"height":275},{"sys":6701,"fields":6704},{"id":6702,"createdAt":6703},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":6705,"slug":6706,"articleIntro":-1,"category":6707},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[6708],{"metadata":6709,"sys":6712,"fields":6719},{"tags":6710,"concepts":6711},[],[],{"space":6713,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6715,"publishedVersion":225,"revision":59,"contentType":6717,"locale":27},{"sys":6714},{"type":12,"linkType":13,"id":14},{"sys":6716},{"id":20,"type":12,"linkType":21},{"sys":6718},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6720,"metaTitle":235,"metaDescription":236,"mainTitle":6721,"subtitle":255,"heroImage":6736,"ctaButton":278,"ctaLink":279},[234],{"data":6722,"content":6723,"nodeType":71},{},[6724,6730],{"data":6725,"content":6726,"nodeType":247},{},[6727],{"data":6728,"marks":6729,"value":246,"nodeType":79},{},[],{"data":6731,"content":6732,"nodeType":84},{},[6733],{"data":6734,"marks":6735,"value":254,"nodeType":79},{},[],{"metadata":6737,"sys":6740,"fields":6745},{"tags":6738,"concepts":6739},[],[],{"space":6741,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6743,"publishedVersion":59,"revision":22,"locale":27},{"sys":6742},{"type":12,"linkType":13,"id":14},{"sys":6744},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6746},{"url":270,"details":6747,"fileName":276,"contentType":277},{"size":272,"image":6748},{"width":274,"height":275},{"sys":6750,"fields":6753},{"id":6751,"createdAt":6752},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":6754,"slug":6755,"articleIntro":6754,"category":6756},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[6757],{"metadata":6758,"sys":6761,"fields":6768},{"tags":6759,"concepts":6760},[],[],{"space":6762,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6764,"publishedVersion":225,"revision":59,"contentType":6766,"locale":27},{"sys":6763},{"type":12,"linkType":13,"id":14},{"sys":6765},{"id":20,"type":12,"linkType":21},{"sys":6767},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6769,"metaTitle":235,"metaDescription":236,"mainTitle":6770,"subtitle":255,"heroImage":6785,"ctaButton":278,"ctaLink":279},[234],{"data":6771,"content":6772,"nodeType":71},{},[6773,6779],{"data":6774,"content":6775,"nodeType":247},{},[6776],{"data":6777,"marks":6778,"value":246,"nodeType":79},{},[],{"data":6780,"content":6781,"nodeType":84},{},[6782],{"data":6783,"marks":6784,"value":254,"nodeType":79},{},[],{"metadata":6786,"sys":6789,"fields":6794},{"tags":6787,"concepts":6788},[],[],{"space":6790,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6792,"publishedVersion":59,"revision":22,"locale":27},{"sys":6791},{"type":12,"linkType":13,"id":14},{"sys":6793},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6795},{"url":270,"details":6796,"fileName":276,"contentType":277},{"size":272,"image":6797},{"width":274,"height":275},{"sys":6799,"fields":6802},{"id":6800,"createdAt":6801},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":6803,"slug":6804,"articleIntro":-1,"category":6805},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[6806],{"metadata":6807,"sys":6810,"fields":6817},{"tags":6808,"concepts":6809},[],[],{"space":6811,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6813,"publishedVersion":225,"revision":59,"contentType":6815,"locale":27},{"sys":6812},{"type":12,"linkType":13,"id":14},{"sys":6814},{"id":20,"type":12,"linkType":21},{"sys":6816},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6818,"metaTitle":235,"metaDescription":236,"mainTitle":6819,"subtitle":255,"heroImage":6834,"ctaButton":278,"ctaLink":279},[234],{"data":6820,"content":6821,"nodeType":71},{},[6822,6828],{"data":6823,"content":6824,"nodeType":247},{},[6825],{"data":6826,"marks":6827,"value":246,"nodeType":79},{},[],{"data":6829,"content":6830,"nodeType":84},{},[6831],{"data":6832,"marks":6833,"value":254,"nodeType":79},{},[],{"metadata":6835,"sys":6838,"fields":6843},{"tags":6836,"concepts":6837},[],[],{"space":6839,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6841,"publishedVersion":59,"revision":22,"locale":27},{"sys":6840},{"type":12,"linkType":13,"id":14},{"sys":6842},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6844},{"url":270,"details":6845,"fileName":276,"contentType":277},{"size":272,"image":6846},{"width":274,"height":275},{"sys":6848,"fields":6851},{"id":6849,"createdAt":6850},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":6852,"slug":6853,"articleIntro":6852,"category":6854},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[6855],{"metadata":6856,"sys":6859,"fields":6866},{"tags":6857,"concepts":6858},[],[],{"space":6860,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6862,"publishedVersion":225,"revision":59,"contentType":6864,"locale":27},{"sys":6861},{"type":12,"linkType":13,"id":14},{"sys":6863},{"id":20,"type":12,"linkType":21},{"sys":6865},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6867,"metaTitle":235,"metaDescription":236,"mainTitle":6868,"subtitle":255,"heroImage":6883,"ctaButton":278,"ctaLink":279},[234],{"data":6869,"content":6870,"nodeType":71},{},[6871,6877],{"data":6872,"content":6873,"nodeType":247},{},[6874],{"data":6875,"marks":6876,"value":246,"nodeType":79},{},[],{"data":6878,"content":6879,"nodeType":84},{},[6880],{"data":6881,"marks":6882,"value":254,"nodeType":79},{},[],{"metadata":6884,"sys":6887,"fields":6892},{"tags":6885,"concepts":6886},[],[],{"space":6888,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6890,"publishedVersion":59,"revision":22,"locale":27},{"sys":6889},{"type":12,"linkType":13,"id":14},{"sys":6891},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6893},{"url":270,"details":6894,"fileName":276,"contentType":277},{"size":272,"image":6895},{"width":274,"height":275},{"sys":6897,"fields":6900},{"id":6898,"createdAt":6899},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":6901,"slug":6902,"articleIntro":6901,"category":6903},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[6904],{"metadata":6905,"sys":6908,"fields":6915},{"tags":6906,"concepts":6907},[],[],{"space":6909,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6911,"publishedVersion":225,"revision":59,"contentType":6913,"locale":27},{"sys":6910},{"type":12,"linkType":13,"id":14},{"sys":6912},{"id":20,"type":12,"linkType":21},{"sys":6914},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6916,"metaTitle":235,"metaDescription":236,"mainTitle":6917,"subtitle":255,"heroImage":6932,"ctaButton":278,"ctaLink":279},[234],{"data":6918,"content":6919,"nodeType":71},{},[6920,6926],{"data":6921,"content":6922,"nodeType":247},{},[6923],{"data":6924,"marks":6925,"value":246,"nodeType":79},{},[],{"data":6927,"content":6928,"nodeType":84},{},[6929],{"data":6930,"marks":6931,"value":254,"nodeType":79},{},[],{"metadata":6933,"sys":6936,"fields":6941},{"tags":6934,"concepts":6935},[],[],{"space":6937,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6939,"publishedVersion":59,"revision":22,"locale":27},{"sys":6938},{"type":12,"linkType":13,"id":14},{"sys":6940},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6942},{"url":270,"details":6943,"fileName":276,"contentType":277},{"size":272,"image":6944},{"width":274,"height":275},{"sys":6946,"fields":6949},{"id":6947,"createdAt":6948},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":6950,"slug":6951,"articleIntro":6950,"category":6952},"2768 - Intérêts courus","compte-2768-interets-courus",[6953],{"metadata":6954,"sys":6957,"fields":6964},{"tags":6955,"concepts":6956},[],[],{"space":6958,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":6960,"publishedVersion":225,"revision":59,"contentType":6962,"locale":27},{"sys":6959},{"type":12,"linkType":13,"id":14},{"sys":6961},{"id":20,"type":12,"linkType":21},{"sys":6963},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":6965,"metaTitle":235,"metaDescription":236,"mainTitle":6966,"subtitle":255,"heroImage":6981,"ctaButton":278,"ctaLink":279},[234],{"data":6967,"content":6968,"nodeType":71},{},[6969,6975],{"data":6970,"content":6971,"nodeType":247},{},[6972],{"data":6973,"marks":6974,"value":246,"nodeType":79},{},[],{"data":6976,"content":6977,"nodeType":84},{},[6978],{"data":6979,"marks":6980,"value":254,"nodeType":79},{},[],{"metadata":6982,"sys":6985,"fields":6990},{"tags":6983,"concepts":6984},[],[],{"space":6986,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":6988,"publishedVersion":59,"revision":22,"locale":27},{"sys":6987},{"type":12,"linkType":13,"id":14},{"sys":6989},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":6991},{"url":270,"details":6992,"fileName":276,"contentType":277},{"size":272,"image":6993},{"width":274,"height":275},{"sys":6995,"fields":6998},{"id":6996,"createdAt":6997},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":6999,"slug":7000,"articleIntro":6999,"category":7001},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[7002],{"metadata":7003,"sys":7006,"fields":7013},{"tags":7004,"concepts":7005},[],[],{"space":7007,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7009,"publishedVersion":225,"revision":59,"contentType":7011,"locale":27},{"sys":7008},{"type":12,"linkType":13,"id":14},{"sys":7010},{"id":20,"type":12,"linkType":21},{"sys":7012},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7014,"metaTitle":235,"metaDescription":236,"mainTitle":7015,"subtitle":255,"heroImage":7030,"ctaButton":278,"ctaLink":279},[234],{"data":7016,"content":7017,"nodeType":71},{},[7018,7024],{"data":7019,"content":7020,"nodeType":247},{},[7021],{"data":7022,"marks":7023,"value":246,"nodeType":79},{},[],{"data":7025,"content":7026,"nodeType":84},{},[7027],{"data":7028,"marks":7029,"value":254,"nodeType":79},{},[],{"metadata":7031,"sys":7034,"fields":7039},{"tags":7032,"concepts":7033},[],[],{"space":7035,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7037,"publishedVersion":59,"revision":22,"locale":27},{"sys":7036},{"type":12,"linkType":13,"id":14},{"sys":7038},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7040},{"url":270,"details":7041,"fileName":276,"contentType":277},{"size":272,"image":7042},{"width":274,"height":275},{"sys":7044,"fields":7047},{"id":7045,"createdAt":7046},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":7048,"slug":7049,"articleIntro":7050,"category":7051},"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.",[7052],{"metadata":7053,"sys":7056,"fields":7063},{"tags":7054,"concepts":7055},[],[],{"space":7057,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7059,"publishedVersion":225,"revision":59,"contentType":7061,"locale":27},{"sys":7058},{"type":12,"linkType":13,"id":14},{"sys":7060},{"id":20,"type":12,"linkType":21},{"sys":7062},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7064,"metaTitle":235,"metaDescription":236,"mainTitle":7065,"subtitle":255,"heroImage":7080,"ctaButton":278,"ctaLink":279},[234],{"data":7066,"content":7067,"nodeType":71},{},[7068,7074],{"data":7069,"content":7070,"nodeType":247},{},[7071],{"data":7072,"marks":7073,"value":246,"nodeType":79},{},[],{"data":7075,"content":7076,"nodeType":84},{},[7077],{"data":7078,"marks":7079,"value":254,"nodeType":79},{},[],{"metadata":7081,"sys":7084,"fields":7089},{"tags":7082,"concepts":7083},[],[],{"space":7085,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7087,"publishedVersion":59,"revision":22,"locale":27},{"sys":7086},{"type":12,"linkType":13,"id":14},{"sys":7088},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7090},{"url":270,"details":7091,"fileName":276,"contentType":277},{"size":272,"image":7092},{"width":274,"height":275},{"sys":7094,"fields":7097},{"id":7095,"createdAt":7096},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":7098,"slug":7099,"articleIntro":7098,"category":7100},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[7101],{"metadata":7102,"sys":7105,"fields":7112},{"tags":7103,"concepts":7104},[],[],{"space":7106,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7108,"publishedVersion":225,"revision":59,"contentType":7110,"locale":27},{"sys":7107},{"type":12,"linkType":13,"id":14},{"sys":7109},{"id":20,"type":12,"linkType":21},{"sys":7111},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7113,"metaTitle":235,"metaDescription":236,"mainTitle":7114,"subtitle":255,"heroImage":7129,"ctaButton":278,"ctaLink":279},[234],{"data":7115,"content":7116,"nodeType":71},{},[7117,7123],{"data":7118,"content":7119,"nodeType":247},{},[7120],{"data":7121,"marks":7122,"value":246,"nodeType":79},{},[],{"data":7124,"content":7125,"nodeType":84},{},[7126],{"data":7127,"marks":7128,"value":254,"nodeType":79},{},[],{"metadata":7130,"sys":7133,"fields":7138},{"tags":7131,"concepts":7132},[],[],{"space":7134,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7136,"publishedVersion":59,"revision":22,"locale":27},{"sys":7135},{"type":12,"linkType":13,"id":14},{"sys":7137},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7139},{"url":270,"details":7140,"fileName":276,"contentType":277},{"size":272,"image":7141},{"width":274,"height":275},{"sys":7143,"fields":7146},{"id":7144,"createdAt":7145},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":7147,"slug":7148,"articleIntro":7147,"category":7149},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[7150],{"metadata":7151,"sys":7154,"fields":7161},{"tags":7152,"concepts":7153},[],[],{"space":7155,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7157,"publishedVersion":225,"revision":59,"contentType":7159,"locale":27},{"sys":7156},{"type":12,"linkType":13,"id":14},{"sys":7158},{"id":20,"type":12,"linkType":21},{"sys":7160},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7162,"metaTitle":235,"metaDescription":236,"mainTitle":7163,"subtitle":255,"heroImage":7178,"ctaButton":278,"ctaLink":279},[234],{"data":7164,"content":7165,"nodeType":71},{},[7166,7172],{"data":7167,"content":7168,"nodeType":247},{},[7169],{"data":7170,"marks":7171,"value":246,"nodeType":79},{},[],{"data":7173,"content":7174,"nodeType":84},{},[7175],{"data":7176,"marks":7177,"value":254,"nodeType":79},{},[],{"metadata":7179,"sys":7182,"fields":7187},{"tags":7180,"concepts":7181},[],[],{"space":7183,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7185,"publishedVersion":59,"revision":22,"locale":27},{"sys":7184},{"type":12,"linkType":13,"id":14},{"sys":7186},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7188},{"url":270,"details":7189,"fileName":276,"contentType":277},{"size":272,"image":7190},{"width":274,"height":275},{"sys":7192,"fields":7195},{"id":7193,"createdAt":7194},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":7196,"slug":7197,"articleIntro":7196,"category":7198},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[7199],{"metadata":7200,"sys":7203,"fields":7210},{"tags":7201,"concepts":7202},[],[],{"space":7204,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7206,"publishedVersion":225,"revision":59,"contentType":7208,"locale":27},{"sys":7205},{"type":12,"linkType":13,"id":14},{"sys":7207},{"id":20,"type":12,"linkType":21},{"sys":7209},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7211,"metaTitle":235,"metaDescription":236,"mainTitle":7212,"subtitle":255,"heroImage":7227,"ctaButton":278,"ctaLink":279},[234],{"data":7213,"content":7214,"nodeType":71},{},[7215,7221],{"data":7216,"content":7217,"nodeType":247},{},[7218],{"data":7219,"marks":7220,"value":246,"nodeType":79},{},[],{"data":7222,"content":7223,"nodeType":84},{},[7224],{"data":7225,"marks":7226,"value":254,"nodeType":79},{},[],{"metadata":7228,"sys":7231,"fields":7236},{"tags":7229,"concepts":7230},[],[],{"space":7232,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7234,"publishedVersion":59,"revision":22,"locale":27},{"sys":7233},{"type":12,"linkType":13,"id":14},{"sys":7235},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7237},{"url":270,"details":7238,"fileName":276,"contentType":277},{"size":272,"image":7239},{"width":274,"height":275},{"sys":7241,"fields":7244},{"id":7242,"createdAt":7243},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":7245,"slug":7246,"articleIntro":7245,"category":7247},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[7248],{"metadata":7249,"sys":7252,"fields":7259},{"tags":7250,"concepts":7251},[],[],{"space":7253,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7255,"publishedVersion":225,"revision":59,"contentType":7257,"locale":27},{"sys":7254},{"type":12,"linkType":13,"id":14},{"sys":7256},{"id":20,"type":12,"linkType":21},{"sys":7258},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7260,"metaTitle":235,"metaDescription":236,"mainTitle":7261,"subtitle":255,"heroImage":7276,"ctaButton":278,"ctaLink":279},[234],{"data":7262,"content":7263,"nodeType":71},{},[7264,7270],{"data":7265,"content":7266,"nodeType":247},{},[7267],{"data":7268,"marks":7269,"value":246,"nodeType":79},{},[],{"data":7271,"content":7272,"nodeType":84},{},[7273],{"data":7274,"marks":7275,"value":254,"nodeType":79},{},[],{"metadata":7277,"sys":7280,"fields":7285},{"tags":7278,"concepts":7279},[],[],{"space":7281,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7283,"publishedVersion":59,"revision":22,"locale":27},{"sys":7282},{"type":12,"linkType":13,"id":14},{"sys":7284},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7286},{"url":270,"details":7287,"fileName":276,"contentType":277},{"size":272,"image":7288},{"width":274,"height":275},{"sys":7290,"fields":7293},{"id":7291,"createdAt":7292},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":7294,"slug":7295,"articleIntro":7294,"category":7296},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[7297],{"metadata":7298,"sys":7301,"fields":7308},{"tags":7299,"concepts":7300},[],[],{"space":7302,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7304,"publishedVersion":225,"revision":59,"contentType":7306,"locale":27},{"sys":7303},{"type":12,"linkType":13,"id":14},{"sys":7305},{"id":20,"type":12,"linkType":21},{"sys":7307},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7309,"metaTitle":235,"metaDescription":236,"mainTitle":7310,"subtitle":255,"heroImage":7325,"ctaButton":278,"ctaLink":279},[234],{"data":7311,"content":7312,"nodeType":71},{},[7313,7319],{"data":7314,"content":7315,"nodeType":247},{},[7316],{"data":7317,"marks":7318,"value":246,"nodeType":79},{},[],{"data":7320,"content":7321,"nodeType":84},{},[7322],{"data":7323,"marks":7324,"value":254,"nodeType":79},{},[],{"metadata":7326,"sys":7329,"fields":7334},{"tags":7327,"concepts":7328},[],[],{"space":7330,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7332,"publishedVersion":59,"revision":22,"locale":27},{"sys":7331},{"type":12,"linkType":13,"id":14},{"sys":7333},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7335},{"url":270,"details":7336,"fileName":276,"contentType":277},{"size":272,"image":7337},{"width":274,"height":275},{"sys":7339,"fields":7342},{"id":7340,"createdAt":7341},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":7343,"slug":7344,"articleIntro":7343,"category":7345},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[7346],{"metadata":7347,"sys":7350,"fields":7357},{"tags":7348,"concepts":7349},[],[],{"space":7351,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7353,"publishedVersion":225,"revision":59,"contentType":7355,"locale":27},{"sys":7352},{"type":12,"linkType":13,"id":14},{"sys":7354},{"id":20,"type":12,"linkType":21},{"sys":7356},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7358,"metaTitle":235,"metaDescription":236,"mainTitle":7359,"subtitle":255,"heroImage":7374,"ctaButton":278,"ctaLink":279},[234],{"data":7360,"content":7361,"nodeType":71},{},[7362,7368],{"data":7363,"content":7364,"nodeType":247},{},[7365],{"data":7366,"marks":7367,"value":246,"nodeType":79},{},[],{"data":7369,"content":7370,"nodeType":84},{},[7371],{"data":7372,"marks":7373,"value":254,"nodeType":79},{},[],{"metadata":7375,"sys":7378,"fields":7383},{"tags":7376,"concepts":7377},[],[],{"space":7379,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7381,"publishedVersion":59,"revision":22,"locale":27},{"sys":7380},{"type":12,"linkType":13,"id":14},{"sys":7382},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7384},{"url":270,"details":7385,"fileName":276,"contentType":277},{"size":272,"image":7386},{"width":274,"height":275},{"sys":7388,"fields":7391},{"id":7389,"createdAt":7390},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":7392,"slug":7393,"articleIntro":7392,"category":7394},"2751 - Dépôts","compte-2751-depots",[7395],{"metadata":7396,"sys":7399,"fields":7406},{"tags":7397,"concepts":7398},[],[],{"space":7400,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7402,"publishedVersion":225,"revision":59,"contentType":7404,"locale":27},{"sys":7401},{"type":12,"linkType":13,"id":14},{"sys":7403},{"id":20,"type":12,"linkType":21},{"sys":7405},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7407,"metaTitle":235,"metaDescription":236,"mainTitle":7408,"subtitle":255,"heroImage":7423,"ctaButton":278,"ctaLink":279},[234],{"data":7409,"content":7410,"nodeType":71},{},[7411,7417],{"data":7412,"content":7413,"nodeType":247},{},[7414],{"data":7415,"marks":7416,"value":246,"nodeType":79},{},[],{"data":7418,"content":7419,"nodeType":84},{},[7420],{"data":7421,"marks":7422,"value":254,"nodeType":79},{},[],{"metadata":7424,"sys":7427,"fields":7432},{"tags":7425,"concepts":7426},[],[],{"space":7428,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7430,"publishedVersion":59,"revision":22,"locale":27},{"sys":7429},{"type":12,"linkType":13,"id":14},{"sys":7431},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7433},{"url":270,"details":7434,"fileName":276,"contentType":277},{"size":272,"image":7435},{"width":274,"height":275},{"sys":7437,"fields":7440},{"id":7438,"createdAt":7439},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":7441,"slug":7442,"articleIntro":7441,"category":7443},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[7444],{"metadata":7445,"sys":7448,"fields":7455},{"tags":7446,"concepts":7447},[],[],{"space":7449,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7451,"publishedVersion":225,"revision":59,"contentType":7453,"locale":27},{"sys":7450},{"type":12,"linkType":13,"id":14},{"sys":7452},{"id":20,"type":12,"linkType":21},{"sys":7454},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7456,"metaTitle":235,"metaDescription":236,"mainTitle":7457,"subtitle":255,"heroImage":7472,"ctaButton":278,"ctaLink":279},[234],{"data":7458,"content":7459,"nodeType":71},{},[7460,7466],{"data":7461,"content":7462,"nodeType":247},{},[7463],{"data":7464,"marks":7465,"value":246,"nodeType":79},{},[],{"data":7467,"content":7468,"nodeType":84},{},[7469],{"data":7470,"marks":7471,"value":254,"nodeType":79},{},[],{"metadata":7473,"sys":7476,"fields":7481},{"tags":7474,"concepts":7475},[],[],{"space":7477,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7479,"publishedVersion":59,"revision":22,"locale":27},{"sys":7478},{"type":12,"linkType":13,"id":14},{"sys":7480},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7482},{"url":270,"details":7483,"fileName":276,"contentType":277},{"size":272,"image":7484},{"width":274,"height":275},{"sys":7486,"fields":7489},{"id":7487,"createdAt":7488},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":7490,"slug":7491,"articleIntro":-1,"category":7492},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[7493],{"metadata":7494,"sys":7497,"fields":7504},{"tags":7495,"concepts":7496},[],[],{"space":7498,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7500,"publishedVersion":225,"revision":59,"contentType":7502,"locale":27},{"sys":7499},{"type":12,"linkType":13,"id":14},{"sys":7501},{"id":20,"type":12,"linkType":21},{"sys":7503},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7505,"metaTitle":235,"metaDescription":236,"mainTitle":7506,"subtitle":255,"heroImage":7521,"ctaButton":278,"ctaLink":279},[234],{"data":7507,"content":7508,"nodeType":71},{},[7509,7515],{"data":7510,"content":7511,"nodeType":247},{},[7512],{"data":7513,"marks":7514,"value":246,"nodeType":79},{},[],{"data":7516,"content":7517,"nodeType":84},{},[7518],{"data":7519,"marks":7520,"value":254,"nodeType":79},{},[],{"metadata":7522,"sys":7525,"fields":7530},{"tags":7523,"concepts":7524},[],[],{"space":7526,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7528,"publishedVersion":59,"revision":22,"locale":27},{"sys":7527},{"type":12,"linkType":13,"id":14},{"sys":7529},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7531},{"url":270,"details":7532,"fileName":276,"contentType":277},{"size":272,"image":7533},{"width":274,"height":275},{"sys":7535,"fields":7538},{"id":7536,"createdAt":7537},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":7539,"slug":7540,"articleIntro":-1,"category":7541},"Compte 704 - Travaux","compte-704---travaux",[7542],{"metadata":7543,"sys":7546,"fields":7553},{"tags":7544,"concepts":7545},[],[],{"space":7547,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7549,"publishedVersion":225,"revision":59,"contentType":7551,"locale":27},{"sys":7548},{"type":12,"linkType":13,"id":14},{"sys":7550},{"id":20,"type":12,"linkType":21},{"sys":7552},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7554,"metaTitle":235,"metaDescription":236,"mainTitle":7555,"subtitle":255,"heroImage":7570,"ctaButton":278,"ctaLink":279},[234],{"data":7556,"content":7557,"nodeType":71},{},[7558,7564],{"data":7559,"content":7560,"nodeType":247},{},[7561],{"data":7562,"marks":7563,"value":246,"nodeType":79},{},[],{"data":7565,"content":7566,"nodeType":84},{},[7567],{"data":7568,"marks":7569,"value":254,"nodeType":79},{},[],{"metadata":7571,"sys":7574,"fields":7579},{"tags":7572,"concepts":7573},[],[],{"space":7575,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7577,"publishedVersion":59,"revision":22,"locale":27},{"sys":7576},{"type":12,"linkType":13,"id":14},{"sys":7578},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7580},{"url":270,"details":7581,"fileName":276,"contentType":277},{"size":272,"image":7582},{"width":274,"height":275},{"sys":7584,"fields":7587},{"id":7585,"createdAt":7586},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":7588,"slug":7589,"articleIntro":7588,"category":7590},"72 - Production immobilisée","compte-72-production-immobilisee",[7591],{"metadata":7592,"sys":7595,"fields":7602},{"tags":7593,"concepts":7594},[],[],{"space":7596,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7598,"publishedVersion":225,"revision":59,"contentType":7600,"locale":27},{"sys":7597},{"type":12,"linkType":13,"id":14},{"sys":7599},{"id":20,"type":12,"linkType":21},{"sys":7601},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7603,"metaTitle":235,"metaDescription":236,"mainTitle":7604,"subtitle":255,"heroImage":7619,"ctaButton":278,"ctaLink":279},[234],{"data":7605,"content":7606,"nodeType":71},{},[7607,7613],{"data":7608,"content":7609,"nodeType":247},{},[7610],{"data":7611,"marks":7612,"value":246,"nodeType":79},{},[],{"data":7614,"content":7615,"nodeType":84},{},[7616],{"data":7617,"marks":7618,"value":254,"nodeType":79},{},[],{"metadata":7620,"sys":7623,"fields":7628},{"tags":7621,"concepts":7622},[],[],{"space":7624,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7626,"publishedVersion":59,"revision":22,"locale":27},{"sys":7625},{"type":12,"linkType":13,"id":14},{"sys":7627},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7629},{"url":270,"details":7630,"fileName":276,"contentType":277},{"size":272,"image":7631},{"width":274,"height":275},{"sys":7633,"fields":7636},{"id":7634,"createdAt":7635},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":7637,"slug":7638,"articleIntro":7637,"category":7639},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[7640],{"metadata":7641,"sys":7644,"fields":7651},{"tags":7642,"concepts":7643},[],[],{"space":7645,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7647,"publishedVersion":225,"revision":59,"contentType":7649,"locale":27},{"sys":7646},{"type":12,"linkType":13,"id":14},{"sys":7648},{"id":20,"type":12,"linkType":21},{"sys":7650},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7652,"metaTitle":235,"metaDescription":236,"mainTitle":7653,"subtitle":255,"heroImage":7668,"ctaButton":278,"ctaLink":279},[234],{"data":7654,"content":7655,"nodeType":71},{},[7656,7662],{"data":7657,"content":7658,"nodeType":247},{},[7659],{"data":7660,"marks":7661,"value":246,"nodeType":79},{},[],{"data":7663,"content":7664,"nodeType":84},{},[7665],{"data":7666,"marks":7667,"value":254,"nodeType":79},{},[],{"metadata":7669,"sys":7672,"fields":7677},{"tags":7670,"concepts":7671},[],[],{"space":7673,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7675,"publishedVersion":59,"revision":22,"locale":27},{"sys":7674},{"type":12,"linkType":13,"id":14},{"sys":7676},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7678},{"url":270,"details":7679,"fileName":276,"contentType":277},{"size":272,"image":7680},{"width":274,"height":275},{"sys":7682,"fields":7685},{"id":7683,"createdAt":7684},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":7686,"slug":7687,"articleIntro":7686,"category":7688},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[7689],{"metadata":7690,"sys":7693,"fields":7700},{"tags":7691,"concepts":7692},[],[],{"space":7694,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7696,"publishedVersion":225,"revision":59,"contentType":7698,"locale":27},{"sys":7695},{"type":12,"linkType":13,"id":14},{"sys":7697},{"id":20,"type":12,"linkType":21},{"sys":7699},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7701,"metaTitle":235,"metaDescription":236,"mainTitle":7702,"subtitle":255,"heroImage":7717,"ctaButton":278,"ctaLink":279},[234],{"data":7703,"content":7704,"nodeType":71},{},[7705,7711],{"data":7706,"content":7707,"nodeType":247},{},[7708],{"data":7709,"marks":7710,"value":246,"nodeType":79},{},[],{"data":7712,"content":7713,"nodeType":84},{},[7714],{"data":7715,"marks":7716,"value":254,"nodeType":79},{},[],{"metadata":7718,"sys":7721,"fields":7726},{"tags":7719,"concepts":7720},[],[],{"space":7722,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7724,"publishedVersion":59,"revision":22,"locale":27},{"sys":7723},{"type":12,"linkType":13,"id":14},{"sys":7725},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7727},{"url":270,"details":7728,"fileName":276,"contentType":277},{"size":272,"image":7729},{"width":274,"height":275},{"sys":7731,"fields":7734},{"id":7732,"createdAt":7733},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":7735,"slug":7736,"articleIntro":7735,"category":7737},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[7738],{"metadata":7739,"sys":7742,"fields":7749},{"tags":7740,"concepts":7741},[],[],{"space":7743,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7745,"publishedVersion":225,"revision":59,"contentType":7747,"locale":27},{"sys":7744},{"type":12,"linkType":13,"id":14},{"sys":7746},{"id":20,"type":12,"linkType":21},{"sys":7748},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7750,"metaTitle":235,"metaDescription":236,"mainTitle":7751,"subtitle":255,"heroImage":7766,"ctaButton":278,"ctaLink":279},[234],{"data":7752,"content":7753,"nodeType":71},{},[7754,7760],{"data":7755,"content":7756,"nodeType":247},{},[7757],{"data":7758,"marks":7759,"value":246,"nodeType":79},{},[],{"data":7761,"content":7762,"nodeType":84},{},[7763],{"data":7764,"marks":7765,"value":254,"nodeType":79},{},[],{"metadata":7767,"sys":7770,"fields":7775},{"tags":7768,"concepts":7769},[],[],{"space":7771,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7773,"publishedVersion":59,"revision":22,"locale":27},{"sys":7772},{"type":12,"linkType":13,"id":14},{"sys":7774},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7776},{"url":270,"details":7777,"fileName":276,"contentType":277},{"size":272,"image":7778},{"width":274,"height":275},{"sys":7780,"fields":7783},{"id":7781,"createdAt":7782},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":7784,"slug":7785,"articleIntro":7784,"category":7786},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[7787],{"metadata":7788,"sys":7791,"fields":7798},{"tags":7789,"concepts":7790},[],[],{"space":7792,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7794,"publishedVersion":225,"revision":59,"contentType":7796,"locale":27},{"sys":7793},{"type":12,"linkType":13,"id":14},{"sys":7795},{"id":20,"type":12,"linkType":21},{"sys":7797},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7799,"metaTitle":235,"metaDescription":236,"mainTitle":7800,"subtitle":255,"heroImage":7815,"ctaButton":278,"ctaLink":279},[234],{"data":7801,"content":7802,"nodeType":71},{},[7803,7809],{"data":7804,"content":7805,"nodeType":247},{},[7806],{"data":7807,"marks":7808,"value":246,"nodeType":79},{},[],{"data":7810,"content":7811,"nodeType":84},{},[7812],{"data":7813,"marks":7814,"value":254,"nodeType":79},{},[],{"metadata":7816,"sys":7819,"fields":7824},{"tags":7817,"concepts":7818},[],[],{"space":7820,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7822,"publishedVersion":59,"revision":22,"locale":27},{"sys":7821},{"type":12,"linkType":13,"id":14},{"sys":7823},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7825},{"url":270,"details":7826,"fileName":276,"contentType":277},{"size":272,"image":7827},{"width":274,"height":275},{"sys":7829,"fields":7832},{"id":7830,"createdAt":7831},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":7833,"slug":7834,"articleIntro":7833,"category":7835},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[7836],{"metadata":7837,"sys":7840,"fields":7847},{"tags":7838,"concepts":7839},[],[],{"space":7841,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7843,"publishedVersion":225,"revision":59,"contentType":7845,"locale":27},{"sys":7842},{"type":12,"linkType":13,"id":14},{"sys":7844},{"id":20,"type":12,"linkType":21},{"sys":7846},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7848,"metaTitle":235,"metaDescription":236,"mainTitle":7849,"subtitle":255,"heroImage":7864,"ctaButton":278,"ctaLink":279},[234],{"data":7850,"content":7851,"nodeType":71},{},[7852,7858],{"data":7853,"content":7854,"nodeType":247},{},[7855],{"data":7856,"marks":7857,"value":246,"nodeType":79},{},[],{"data":7859,"content":7860,"nodeType":84},{},[7861],{"data":7862,"marks":7863,"value":254,"nodeType":79},{},[],{"metadata":7865,"sys":7868,"fields":7873},{"tags":7866,"concepts":7867},[],[],{"space":7869,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7871,"publishedVersion":59,"revision":22,"locale":27},{"sys":7870},{"type":12,"linkType":13,"id":14},{"sys":7872},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7874},{"url":270,"details":7875,"fileName":276,"contentType":277},{"size":272,"image":7876},{"width":274,"height":275},{"sys":7878,"fields":7881},{"id":7879,"createdAt":7880},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":7882,"slug":7883,"articleIntro":7882,"category":7884},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[7885],{"metadata":7886,"sys":7889,"fields":7896},{"tags":7887,"concepts":7888},[],[],{"space":7890,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7892,"publishedVersion":225,"revision":59,"contentType":7894,"locale":27},{"sys":7891},{"type":12,"linkType":13,"id":14},{"sys":7893},{"id":20,"type":12,"linkType":21},{"sys":7895},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7897,"metaTitle":235,"metaDescription":236,"mainTitle":7898,"subtitle":255,"heroImage":7913,"ctaButton":278,"ctaLink":279},[234],{"data":7899,"content":7900,"nodeType":71},{},[7901,7907],{"data":7902,"content":7903,"nodeType":247},{},[7904],{"data":7905,"marks":7906,"value":246,"nodeType":79},{},[],{"data":7908,"content":7909,"nodeType":84},{},[7910],{"data":7911,"marks":7912,"value":254,"nodeType":79},{},[],{"metadata":7914,"sys":7917,"fields":7922},{"tags":7915,"concepts":7916},[],[],{"space":7918,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7920,"publishedVersion":59,"revision":22,"locale":27},{"sys":7919},{"type":12,"linkType":13,"id":14},{"sys":7921},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7923},{"url":270,"details":7924,"fileName":276,"contentType":277},{"size":272,"image":7925},{"width":274,"height":275},{"sys":7927,"fields":7930},{"id":7928,"createdAt":7929},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":7931,"slug":7932,"articleIntro":7931,"category":7933},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[7934],{"metadata":7935,"sys":7938,"fields":7945},{"tags":7936,"concepts":7937},[],[],{"space":7939,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7941,"publishedVersion":225,"revision":59,"contentType":7943,"locale":27},{"sys":7940},{"type":12,"linkType":13,"id":14},{"sys":7942},{"id":20,"type":12,"linkType":21},{"sys":7944},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7946,"metaTitle":235,"metaDescription":236,"mainTitle":7947,"subtitle":255,"heroImage":7962,"ctaButton":278,"ctaLink":279},[234],{"data":7948,"content":7949,"nodeType":71},{},[7950,7956],{"data":7951,"content":7952,"nodeType":247},{},[7953],{"data":7954,"marks":7955,"value":246,"nodeType":79},{},[],{"data":7957,"content":7958,"nodeType":84},{},[7959],{"data":7960,"marks":7961,"value":254,"nodeType":79},{},[],{"metadata":7963,"sys":7966,"fields":7971},{"tags":7964,"concepts":7965},[],[],{"space":7967,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":7969,"publishedVersion":59,"revision":22,"locale":27},{"sys":7968},{"type":12,"linkType":13,"id":14},{"sys":7970},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":7972},{"url":270,"details":7973,"fileName":276,"contentType":277},{"size":272,"image":7974},{"width":274,"height":275},{"sys":7976,"fields":7979},{"id":7977,"createdAt":7978},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":7980,"slug":7981,"articleIntro":7980,"category":7982},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[7983],{"metadata":7984,"sys":7987,"fields":7994},{"tags":7985,"concepts":7986},[],[],{"space":7988,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":7990,"publishedVersion":225,"revision":59,"contentType":7992,"locale":27},{"sys":7989},{"type":12,"linkType":13,"id":14},{"sys":7991},{"id":20,"type":12,"linkType":21},{"sys":7993},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":7995,"metaTitle":235,"metaDescription":236,"mainTitle":7996,"subtitle":255,"heroImage":8011,"ctaButton":278,"ctaLink":279},[234],{"data":7997,"content":7998,"nodeType":71},{},[7999,8005],{"data":8000,"content":8001,"nodeType":247},{},[8002],{"data":8003,"marks":8004,"value":246,"nodeType":79},{},[],{"data":8006,"content":8007,"nodeType":84},{},[8008],{"data":8009,"marks":8010,"value":254,"nodeType":79},{},[],{"metadata":8012,"sys":8015,"fields":8020},{"tags":8013,"concepts":8014},[],[],{"space":8016,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8018,"publishedVersion":59,"revision":22,"locale":27},{"sys":8017},{"type":12,"linkType":13,"id":14},{"sys":8019},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8021},{"url":270,"details":8022,"fileName":276,"contentType":277},{"size":272,"image":8023},{"width":274,"height":275},{"sys":8025,"fields":8028},{"id":8026,"createdAt":8027},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":8029,"slug":8030,"articleIntro":8029,"category":8031},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[8032],{"metadata":8033,"sys":8036,"fields":8043},{"tags":8034,"concepts":8035},[],[],{"space":8037,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8039,"publishedVersion":225,"revision":59,"contentType":8041,"locale":27},{"sys":8038},{"type":12,"linkType":13,"id":14},{"sys":8040},{"id":20,"type":12,"linkType":21},{"sys":8042},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8044,"metaTitle":235,"metaDescription":236,"mainTitle":8045,"subtitle":255,"heroImage":8060,"ctaButton":278,"ctaLink":279},[234],{"data":8046,"content":8047,"nodeType":71},{},[8048,8054],{"data":8049,"content":8050,"nodeType":247},{},[8051],{"data":8052,"marks":8053,"value":246,"nodeType":79},{},[],{"data":8055,"content":8056,"nodeType":84},{},[8057],{"data":8058,"marks":8059,"value":254,"nodeType":79},{},[],{"metadata":8061,"sys":8064,"fields":8069},{"tags":8062,"concepts":8063},[],[],{"space":8065,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8067,"publishedVersion":59,"revision":22,"locale":27},{"sys":8066},{"type":12,"linkType":13,"id":14},{"sys":8068},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8070},{"url":270,"details":8071,"fileName":276,"contentType":277},{"size":272,"image":8072},{"width":274,"height":275},{"sys":8074,"fields":8077},{"id":8075,"createdAt":8076},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":8078,"slug":8079,"articleIntro":8078,"category":8080},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[8081],{"metadata":8082,"sys":8085,"fields":8092},{"tags":8083,"concepts":8084},[],[],{"space":8086,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8088,"publishedVersion":225,"revision":59,"contentType":8090,"locale":27},{"sys":8087},{"type":12,"linkType":13,"id":14},{"sys":8089},{"id":20,"type":12,"linkType":21},{"sys":8091},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8093,"metaTitle":235,"metaDescription":236,"mainTitle":8094,"subtitle":255,"heroImage":8109,"ctaButton":278,"ctaLink":279},[234],{"data":8095,"content":8096,"nodeType":71},{},[8097,8103],{"data":8098,"content":8099,"nodeType":247},{},[8100],{"data":8101,"marks":8102,"value":246,"nodeType":79},{},[],{"data":8104,"content":8105,"nodeType":84},{},[8106],{"data":8107,"marks":8108,"value":254,"nodeType":79},{},[],{"metadata":8110,"sys":8113,"fields":8118},{"tags":8111,"concepts":8112},[],[],{"space":8114,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8116,"publishedVersion":59,"revision":22,"locale":27},{"sys":8115},{"type":12,"linkType":13,"id":14},{"sys":8117},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8119},{"url":270,"details":8120,"fileName":276,"contentType":277},{"size":272,"image":8121},{"width":274,"height":275},{"sys":8123,"fields":8126},{"id":8124,"createdAt":8125},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":8127,"slug":8128,"articleIntro":8127,"category":8129},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[8130],{"metadata":8131,"sys":8134,"fields":8141},{"tags":8132,"concepts":8133},[],[],{"space":8135,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8137,"publishedVersion":225,"revision":59,"contentType":8139,"locale":27},{"sys":8136},{"type":12,"linkType":13,"id":14},{"sys":8138},{"id":20,"type":12,"linkType":21},{"sys":8140},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8142,"metaTitle":235,"metaDescription":236,"mainTitle":8143,"subtitle":255,"heroImage":8158,"ctaButton":278,"ctaLink":279},[234],{"data":8144,"content":8145,"nodeType":71},{},[8146,8152],{"data":8147,"content":8148,"nodeType":247},{},[8149],{"data":8150,"marks":8151,"value":246,"nodeType":79},{},[],{"data":8153,"content":8154,"nodeType":84},{},[8155],{"data":8156,"marks":8157,"value":254,"nodeType":79},{},[],{"metadata":8159,"sys":8162,"fields":8167},{"tags":8160,"concepts":8161},[],[],{"space":8163,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8165,"publishedVersion":59,"revision":22,"locale":27},{"sys":8164},{"type":12,"linkType":13,"id":14},{"sys":8166},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8168},{"url":270,"details":8169,"fileName":276,"contentType":277},{"size":272,"image":8170},{"width":274,"height":275},{"sys":8172,"fields":8175},{"id":8173,"createdAt":8174},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":8176,"slug":8177,"articleIntro":8176,"category":8178},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[8179],{"metadata":8180,"sys":8183,"fields":8190},{"tags":8181,"concepts":8182},[],[],{"space":8184,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8186,"publishedVersion":225,"revision":59,"contentType":8188,"locale":27},{"sys":8185},{"type":12,"linkType":13,"id":14},{"sys":8187},{"id":20,"type":12,"linkType":21},{"sys":8189},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8191,"metaTitle":235,"metaDescription":236,"mainTitle":8192,"subtitle":255,"heroImage":8207,"ctaButton":278,"ctaLink":279},[234],{"data":8193,"content":8194,"nodeType":71},{},[8195,8201],{"data":8196,"content":8197,"nodeType":247},{},[8198],{"data":8199,"marks":8200,"value":246,"nodeType":79},{},[],{"data":8202,"content":8203,"nodeType":84},{},[8204],{"data":8205,"marks":8206,"value":254,"nodeType":79},{},[],{"metadata":8208,"sys":8211,"fields":8216},{"tags":8209,"concepts":8210},[],[],{"space":8212,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8214,"publishedVersion":59,"revision":22,"locale":27},{"sys":8213},{"type":12,"linkType":13,"id":14},{"sys":8215},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8217},{"url":270,"details":8218,"fileName":276,"contentType":277},{"size":272,"image":8219},{"width":274,"height":275},{"sys":8221,"fields":8224},{"id":8222,"createdAt":8223},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":8225,"slug":8226,"articleIntro":8225,"category":8227},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[8228],{"metadata":8229,"sys":8232,"fields":8239},{"tags":8230,"concepts":8231},[],[],{"space":8233,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8235,"publishedVersion":225,"revision":59,"contentType":8237,"locale":27},{"sys":8234},{"type":12,"linkType":13,"id":14},{"sys":8236},{"id":20,"type":12,"linkType":21},{"sys":8238},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8240,"metaTitle":235,"metaDescription":236,"mainTitle":8241,"subtitle":255,"heroImage":8256,"ctaButton":278,"ctaLink":279},[234],{"data":8242,"content":8243,"nodeType":71},{},[8244,8250],{"data":8245,"content":8246,"nodeType":247},{},[8247],{"data":8248,"marks":8249,"value":246,"nodeType":79},{},[],{"data":8251,"content":8252,"nodeType":84},{},[8253],{"data":8254,"marks":8255,"value":254,"nodeType":79},{},[],{"metadata":8257,"sys":8260,"fields":8265},{"tags":8258,"concepts":8259},[],[],{"space":8261,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8263,"publishedVersion":59,"revision":22,"locale":27},{"sys":8262},{"type":12,"linkType":13,"id":14},{"sys":8264},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8266},{"url":270,"details":8267,"fileName":276,"contentType":277},{"size":272,"image":8268},{"width":274,"height":275},{"sys":8270,"fields":8273},{"id":8271,"createdAt":8272},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":8274,"slug":8275,"articleIntro":-1,"category":8276},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[8277],{"metadata":8278,"sys":8281,"fields":8288},{"tags":8279,"concepts":8280},[],[],{"space":8282,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8284,"publishedVersion":225,"revision":59,"contentType":8286,"locale":27},{"sys":8283},{"type":12,"linkType":13,"id":14},{"sys":8285},{"id":20,"type":12,"linkType":21},{"sys":8287},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8289,"metaTitle":235,"metaDescription":236,"mainTitle":8290,"subtitle":255,"heroImage":8305,"ctaButton":278,"ctaLink":279},[234],{"data":8291,"content":8292,"nodeType":71},{},[8293,8299],{"data":8294,"content":8295,"nodeType":247},{},[8296],{"data":8297,"marks":8298,"value":246,"nodeType":79},{},[],{"data":8300,"content":8301,"nodeType":84},{},[8302],{"data":8303,"marks":8304,"value":254,"nodeType":79},{},[],{"metadata":8306,"sys":8309,"fields":8314},{"tags":8307,"concepts":8308},[],[],{"space":8310,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8312,"publishedVersion":59,"revision":22,"locale":27},{"sys":8311},{"type":12,"linkType":13,"id":14},{"sys":8313},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8315},{"url":270,"details":8316,"fileName":276,"contentType":277},{"size":272,"image":8317},{"width":274,"height":275},{"sys":8319,"fields":8322},{"id":8320,"createdAt":8321},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":8323,"slug":8324,"articleIntro":8323,"category":8325},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[8326],{"metadata":8327,"sys":8330,"fields":8337},{"tags":8328,"concepts":8329},[],[],{"space":8331,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8333,"publishedVersion":225,"revision":59,"contentType":8335,"locale":27},{"sys":8332},{"type":12,"linkType":13,"id":14},{"sys":8334},{"id":20,"type":12,"linkType":21},{"sys":8336},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8338,"metaTitle":235,"metaDescription":236,"mainTitle":8339,"subtitle":255,"heroImage":8354,"ctaButton":278,"ctaLink":279},[234],{"data":8340,"content":8341,"nodeType":71},{},[8342,8348],{"data":8343,"content":8344,"nodeType":247},{},[8345],{"data":8346,"marks":8347,"value":246,"nodeType":79},{},[],{"data":8349,"content":8350,"nodeType":84},{},[8351],{"data":8352,"marks":8353,"value":254,"nodeType":79},{},[],{"metadata":8355,"sys":8358,"fields":8363},{"tags":8356,"concepts":8357},[],[],{"space":8359,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8361,"publishedVersion":59,"revision":22,"locale":27},{"sys":8360},{"type":12,"linkType":13,"id":14},{"sys":8362},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8364},{"url":270,"details":8365,"fileName":276,"contentType":277},{"size":272,"image":8366},{"width":274,"height":275},{"sys":8368,"fields":8371},{"id":8369,"createdAt":8370},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":8372,"slug":8373,"articleIntro":8372,"category":8374},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[8375],{"metadata":8376,"sys":8379,"fields":8386},{"tags":8377,"concepts":8378},[],[],{"space":8380,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8382,"publishedVersion":225,"revision":59,"contentType":8384,"locale":27},{"sys":8381},{"type":12,"linkType":13,"id":14},{"sys":8383},{"id":20,"type":12,"linkType":21},{"sys":8385},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8387,"metaTitle":235,"metaDescription":236,"mainTitle":8388,"subtitle":255,"heroImage":8403,"ctaButton":278,"ctaLink":279},[234],{"data":8389,"content":8390,"nodeType":71},{},[8391,8397],{"data":8392,"content":8393,"nodeType":247},{},[8394],{"data":8395,"marks":8396,"value":246,"nodeType":79},{},[],{"data":8398,"content":8399,"nodeType":84},{},[8400],{"data":8401,"marks":8402,"value":254,"nodeType":79},{},[],{"metadata":8404,"sys":8407,"fields":8412},{"tags":8405,"concepts":8406},[],[],{"space":8408,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8410,"publishedVersion":59,"revision":22,"locale":27},{"sys":8409},{"type":12,"linkType":13,"id":14},{"sys":8411},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8413},{"url":270,"details":8414,"fileName":276,"contentType":277},{"size":272,"image":8415},{"width":274,"height":275},{"sys":8417,"fields":8420},{"id":8418,"createdAt":8419},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":8421,"slug":8422,"articleIntro":8421,"category":8423},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[8424],{"metadata":8425,"sys":8428,"fields":8435},{"tags":8426,"concepts":8427},[],[],{"space":8429,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8431,"publishedVersion":225,"revision":59,"contentType":8433,"locale":27},{"sys":8430},{"type":12,"linkType":13,"id":14},{"sys":8432},{"id":20,"type":12,"linkType":21},{"sys":8434},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8436,"metaTitle":235,"metaDescription":236,"mainTitle":8437,"subtitle":255,"heroImage":8452,"ctaButton":278,"ctaLink":279},[234],{"data":8438,"content":8439,"nodeType":71},{},[8440,8446],{"data":8441,"content":8442,"nodeType":247},{},[8443],{"data":8444,"marks":8445,"value":246,"nodeType":79},{},[],{"data":8447,"content":8448,"nodeType":84},{},[8449],{"data":8450,"marks":8451,"value":254,"nodeType":79},{},[],{"metadata":8453,"sys":8456,"fields":8461},{"tags":8454,"concepts":8455},[],[],{"space":8457,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8459,"publishedVersion":59,"revision":22,"locale":27},{"sys":8458},{"type":12,"linkType":13,"id":14},{"sys":8460},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8462},{"url":270,"details":8463,"fileName":276,"contentType":277},{"size":272,"image":8464},{"width":274,"height":275},{"sys":8466,"fields":8469},{"id":8467,"createdAt":8468},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":8470,"slug":8471,"articleIntro":8470,"category":8472},"Compte 6026 - Emballages","compte-6026-emballages",[8473],{"metadata":8474,"sys":8477,"fields":8484},{"tags":8475,"concepts":8476},[],[],{"space":8478,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8480,"publishedVersion":225,"revision":59,"contentType":8482,"locale":27},{"sys":8479},{"type":12,"linkType":13,"id":14},{"sys":8481},{"id":20,"type":12,"linkType":21},{"sys":8483},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8485,"metaTitle":235,"metaDescription":236,"mainTitle":8486,"subtitle":255,"heroImage":8501,"ctaButton":278,"ctaLink":279},[234],{"data":8487,"content":8488,"nodeType":71},{},[8489,8495],{"data":8490,"content":8491,"nodeType":247},{},[8492],{"data":8493,"marks":8494,"value":246,"nodeType":79},{},[],{"data":8496,"content":8497,"nodeType":84},{},[8498],{"data":8499,"marks":8500,"value":254,"nodeType":79},{},[],{"metadata":8502,"sys":8505,"fields":8510},{"tags":8503,"concepts":8504},[],[],{"space":8506,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8508,"publishedVersion":59,"revision":22,"locale":27},{"sys":8507},{"type":12,"linkType":13,"id":14},{"sys":8509},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8511},{"url":270,"details":8512,"fileName":276,"contentType":277},{"size":272,"image":8513},{"width":274,"height":275},{"sys":8515,"fields":8518},{"id":8516,"createdAt":8517},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":8519,"slug":8520,"articleIntro":8519,"category":8521},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[8522],{"metadata":8523,"sys":8526,"fields":8533},{"tags":8524,"concepts":8525},[],[],{"space":8527,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8529,"publishedVersion":225,"revision":59,"contentType":8531,"locale":27},{"sys":8528},{"type":12,"linkType":13,"id":14},{"sys":8530},{"id":20,"type":12,"linkType":21},{"sys":8532},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8534,"metaTitle":235,"metaDescription":236,"mainTitle":8535,"subtitle":255,"heroImage":8550,"ctaButton":278,"ctaLink":279},[234],{"data":8536,"content":8537,"nodeType":71},{},[8538,8544],{"data":8539,"content":8540,"nodeType":247},{},[8541],{"data":8542,"marks":8543,"value":246,"nodeType":79},{},[],{"data":8545,"content":8546,"nodeType":84},{},[8547],{"data":8548,"marks":8549,"value":254,"nodeType":79},{},[],{"metadata":8551,"sys":8554,"fields":8559},{"tags":8552,"concepts":8553},[],[],{"space":8555,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8557,"publishedVersion":59,"revision":22,"locale":27},{"sys":8556},{"type":12,"linkType":13,"id":14},{"sys":8558},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8560},{"url":270,"details":8561,"fileName":276,"contentType":277},{"size":272,"image":8562},{"width":274,"height":275},{"sys":8564,"fields":8567},{"id":8565,"createdAt":8566},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":8568,"slug":8569,"articleIntro":-1,"category":8570},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[8571],{"metadata":8572,"sys":8575,"fields":8582},{"tags":8573,"concepts":8574},[],[],{"space":8576,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8578,"publishedVersion":225,"revision":59,"contentType":8580,"locale":27},{"sys":8577},{"type":12,"linkType":13,"id":14},{"sys":8579},{"id":20,"type":12,"linkType":21},{"sys":8581},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8583,"metaTitle":235,"metaDescription":236,"mainTitle":8584,"subtitle":255,"heroImage":8599,"ctaButton":278,"ctaLink":279},[234],{"data":8585,"content":8586,"nodeType":71},{},[8587,8593],{"data":8588,"content":8589,"nodeType":247},{},[8590],{"data":8591,"marks":8592,"value":246,"nodeType":79},{},[],{"data":8594,"content":8595,"nodeType":84},{},[8596],{"data":8597,"marks":8598,"value":254,"nodeType":79},{},[],{"metadata":8600,"sys":8603,"fields":8608},{"tags":8601,"concepts":8602},[],[],{"space":8604,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8606,"publishedVersion":59,"revision":22,"locale":27},{"sys":8605},{"type":12,"linkType":13,"id":14},{"sys":8607},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8609},{"url":270,"details":8610,"fileName":276,"contentType":277},{"size":272,"image":8611},{"width":274,"height":275},{"sys":8613,"fields":8616},{"id":8614,"createdAt":8615},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":8617,"slug":8618,"articleIntro":8617,"category":8619},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[8620],{"metadata":8621,"sys":8624,"fields":8631},{"tags":8622,"concepts":8623},[],[],{"space":8625,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8627,"publishedVersion":225,"revision":59,"contentType":8629,"locale":27},{"sys":8626},{"type":12,"linkType":13,"id":14},{"sys":8628},{"id":20,"type":12,"linkType":21},{"sys":8630},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8632,"metaTitle":235,"metaDescription":236,"mainTitle":8633,"subtitle":255,"heroImage":8648,"ctaButton":278,"ctaLink":279},[234],{"data":8634,"content":8635,"nodeType":71},{},[8636,8642],{"data":8637,"content":8638,"nodeType":247},{},[8639],{"data":8640,"marks":8641,"value":246,"nodeType":79},{},[],{"data":8643,"content":8644,"nodeType":84},{},[8645],{"data":8646,"marks":8647,"value":254,"nodeType":79},{},[],{"metadata":8649,"sys":8652,"fields":8657},{"tags":8650,"concepts":8651},[],[],{"space":8653,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8655,"publishedVersion":59,"revision":22,"locale":27},{"sys":8654},{"type":12,"linkType":13,"id":14},{"sys":8656},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8658},{"url":270,"details":8659,"fileName":276,"contentType":277},{"size":272,"image":8660},{"width":274,"height":275},{"sys":8662,"fields":8665},{"id":8663,"createdAt":8664},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":8666,"slug":8667,"articleIntro":8666,"category":8668},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[8669],{"metadata":8670,"sys":8673,"fields":8680},{"tags":8671,"concepts":8672},[],[],{"space":8674,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8676,"publishedVersion":225,"revision":59,"contentType":8678,"locale":27},{"sys":8675},{"type":12,"linkType":13,"id":14},{"sys":8677},{"id":20,"type":12,"linkType":21},{"sys":8679},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8681,"metaTitle":235,"metaDescription":236,"mainTitle":8682,"subtitle":255,"heroImage":8697,"ctaButton":278,"ctaLink":279},[234],{"data":8683,"content":8684,"nodeType":71},{},[8685,8691],{"data":8686,"content":8687,"nodeType":247},{},[8688],{"data":8689,"marks":8690,"value":246,"nodeType":79},{},[],{"data":8692,"content":8693,"nodeType":84},{},[8694],{"data":8695,"marks":8696,"value":254,"nodeType":79},{},[],{"metadata":8698,"sys":8701,"fields":8706},{"tags":8699,"concepts":8700},[],[],{"space":8702,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8704,"publishedVersion":59,"revision":22,"locale":27},{"sys":8703},{"type":12,"linkType":13,"id":14},{"sys":8705},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8707},{"url":270,"details":8708,"fileName":276,"contentType":277},{"size":272,"image":8709},{"width":274,"height":275},{"sys":8711,"fields":8714},{"id":8712,"createdAt":8713},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":8715,"slug":8716,"articleIntro":-1,"category":8717},"Compte 6257 - Réceptions","compte-6257-receptions",[8718],{"metadata":8719,"sys":8722,"fields":8729},{"tags":8720,"concepts":8721},[],[],{"space":8723,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8725,"publishedVersion":225,"revision":59,"contentType":8727,"locale":27},{"sys":8724},{"type":12,"linkType":13,"id":14},{"sys":8726},{"id":20,"type":12,"linkType":21},{"sys":8728},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8730,"metaTitle":235,"metaDescription":236,"mainTitle":8731,"subtitle":255,"heroImage":8746,"ctaButton":278,"ctaLink":279},[234],{"data":8732,"content":8733,"nodeType":71},{},[8734,8740],{"data":8735,"content":8736,"nodeType":247},{},[8737],{"data":8738,"marks":8739,"value":246,"nodeType":79},{},[],{"data":8741,"content":8742,"nodeType":84},{},[8743],{"data":8744,"marks":8745,"value":254,"nodeType":79},{},[],{"metadata":8747,"sys":8750,"fields":8755},{"tags":8748,"concepts":8749},[],[],{"space":8751,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8753,"publishedVersion":59,"revision":22,"locale":27},{"sys":8752},{"type":12,"linkType":13,"id":14},{"sys":8754},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8756},{"url":270,"details":8757,"fileName":276,"contentType":277},{"size":272,"image":8758},{"width":274,"height":275},{"sys":8760,"fields":8763},{"id":8761,"createdAt":8762},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":8764,"slug":8765,"articleIntro":8764,"category":8766},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[8767],{"metadata":8768,"sys":8771,"fields":8778},{"tags":8769,"concepts":8770},[],[],{"space":8772,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8774,"publishedVersion":225,"revision":59,"contentType":8776,"locale":27},{"sys":8773},{"type":12,"linkType":13,"id":14},{"sys":8775},{"id":20,"type":12,"linkType":21},{"sys":8777},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8779,"metaTitle":235,"metaDescription":236,"mainTitle":8780,"subtitle":255,"heroImage":8795,"ctaButton":278,"ctaLink":279},[234],{"data":8781,"content":8782,"nodeType":71},{},[8783,8789],{"data":8784,"content":8785,"nodeType":247},{},[8786],{"data":8787,"marks":8788,"value":246,"nodeType":79},{},[],{"data":8790,"content":8791,"nodeType":84},{},[8792],{"data":8793,"marks":8794,"value":254,"nodeType":79},{},[],{"metadata":8796,"sys":8799,"fields":8804},{"tags":8797,"concepts":8798},[],[],{"space":8800,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8802,"publishedVersion":59,"revision":22,"locale":27},{"sys":8801},{"type":12,"linkType":13,"id":14},{"sys":8803},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8805},{"url":270,"details":8806,"fileName":276,"contentType":277},{"size":272,"image":8807},{"width":274,"height":275},{"sys":8809,"fields":8812},{"id":8810,"createdAt":8811},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":8813,"slug":8814,"articleIntro":8815,"category":8816},"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.",[8817],{"metadata":8818,"sys":8821,"fields":8828},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8824,"publishedVersion":225,"revision":59,"contentType":8826,"locale":27},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":20,"type":12,"linkType":21},{"sys":8827},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8829,"metaTitle":235,"metaDescription":236,"mainTitle":8830,"subtitle":255,"heroImage":8845,"ctaButton":278,"ctaLink":279},[234],{"data":8831,"content":8832,"nodeType":71},{},[8833,8839],{"data":8834,"content":8835,"nodeType":247},{},[8836],{"data":8837,"marks":8838,"value":246,"nodeType":79},{},[],{"data":8840,"content":8841,"nodeType":84},{},[8842],{"data":8843,"marks":8844,"value":254,"nodeType":79},{},[],{"metadata":8846,"sys":8849,"fields":8854},{"tags":8847,"concepts":8848},[],[],{"space":8850,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8852,"publishedVersion":59,"revision":22,"locale":27},{"sys":8851},{"type":12,"linkType":13,"id":14},{"sys":8853},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8855},{"url":270,"details":8856,"fileName":276,"contentType":277},{"size":272,"image":8857},{"width":274,"height":275},{"sys":8859,"fields":8862},{"id":8860,"createdAt":8861},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":8863,"slug":8864,"articleIntro":-1,"category":8865},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[8866],{"metadata":8867,"sys":8870,"fields":8877},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8873,"publishedVersion":225,"revision":59,"contentType":8875,"locale":27},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":20,"type":12,"linkType":21},{"sys":8876},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8878,"metaTitle":235,"metaDescription":236,"mainTitle":8879,"subtitle":255,"heroImage":8894,"ctaButton":278,"ctaLink":279},[234],{"data":8880,"content":8881,"nodeType":71},{},[8882,8888],{"data":8883,"content":8884,"nodeType":247},{},[8885],{"data":8886,"marks":8887,"value":246,"nodeType":79},{},[],{"data":8889,"content":8890,"nodeType":84},{},[8891],{"data":8892,"marks":8893,"value":254,"nodeType":79},{},[],{"metadata":8895,"sys":8898,"fields":8903},{"tags":8896,"concepts":8897},[],[],{"space":8899,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8901,"publishedVersion":59,"revision":22,"locale":27},{"sys":8900},{"type":12,"linkType":13,"id":14},{"sys":8902},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8904},{"url":270,"details":8905,"fileName":276,"contentType":277},{"size":272,"image":8906},{"width":274,"height":275},{"sys":8908,"fields":8911},{"id":8909,"createdAt":8910},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":8912,"slug":8913,"articleIntro":8912,"category":8914},"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",[8915],{"metadata":8916,"sys":8919,"fields":8926},{"tags":8917,"concepts":8918},[],[],{"space":8920,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8922,"publishedVersion":225,"revision":59,"contentType":8924,"locale":27},{"sys":8921},{"type":12,"linkType":13,"id":14},{"sys":8923},{"id":20,"type":12,"linkType":21},{"sys":8925},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8927,"metaTitle":235,"metaDescription":236,"mainTitle":8928,"subtitle":255,"heroImage":8943,"ctaButton":278,"ctaLink":279},[234],{"data":8929,"content":8930,"nodeType":71},{},[8931,8937],{"data":8932,"content":8933,"nodeType":247},{},[8934],{"data":8935,"marks":8936,"value":246,"nodeType":79},{},[],{"data":8938,"content":8939,"nodeType":84},{},[8940],{"data":8941,"marks":8942,"value":254,"nodeType":79},{},[],{"metadata":8944,"sys":8947,"fields":8952},{"tags":8945,"concepts":8946},[],[],{"space":8948,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8950,"publishedVersion":59,"revision":22,"locale":27},{"sys":8949},{"type":12,"linkType":13,"id":14},{"sys":8951},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":8953},{"url":270,"details":8954,"fileName":276,"contentType":277},{"size":272,"image":8955},{"width":274,"height":275},{"sys":8957,"fields":8960},{"id":8958,"createdAt":8959},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":8961,"slug":8962,"articleIntro":8961,"category":8963},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[8964],{"metadata":8965,"sys":8968,"fields":8975},{"tags":8966,"concepts":8967},[],[],{"space":8969,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":8971,"publishedVersion":225,"revision":59,"contentType":8973,"locale":27},{"sys":8970},{"type":12,"linkType":13,"id":14},{"sys":8972},{"id":20,"type":12,"linkType":21},{"sys":8974},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":8976,"metaTitle":235,"metaDescription":236,"mainTitle":8977,"subtitle":255,"heroImage":8992,"ctaButton":278,"ctaLink":279},[234],{"data":8978,"content":8979,"nodeType":71},{},[8980,8986],{"data":8981,"content":8982,"nodeType":247},{},[8983],{"data":8984,"marks":8985,"value":246,"nodeType":79},{},[],{"data":8987,"content":8988,"nodeType":84},{},[8989],{"data":8990,"marks":8991,"value":254,"nodeType":79},{},[],{"metadata":8993,"sys":8996,"fields":9001},{"tags":8994,"concepts":8995},[],[],{"space":8997,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":8999,"publishedVersion":59,"revision":22,"locale":27},{"sys":8998},{"type":12,"linkType":13,"id":14},{"sys":9000},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9002},{"url":270,"details":9003,"fileName":276,"contentType":277},{"size":272,"image":9004},{"width":274,"height":275},{"sys":9006,"fields":9009},{"id":9007,"createdAt":9008},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":9010,"slug":9011,"articleIntro":9010,"category":9012},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[9013],{"metadata":9014,"sys":9017,"fields":9024},{"tags":9015,"concepts":9016},[],[],{"space":9018,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9020,"publishedVersion":225,"revision":59,"contentType":9022,"locale":27},{"sys":9019},{"type":12,"linkType":13,"id":14},{"sys":9021},{"id":20,"type":12,"linkType":21},{"sys":9023},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9025,"metaTitle":235,"metaDescription":236,"mainTitle":9026,"subtitle":255,"heroImage":9041,"ctaButton":278,"ctaLink":279},[234],{"data":9027,"content":9028,"nodeType":71},{},[9029,9035],{"data":9030,"content":9031,"nodeType":247},{},[9032],{"data":9033,"marks":9034,"value":246,"nodeType":79},{},[],{"data":9036,"content":9037,"nodeType":84},{},[9038],{"data":9039,"marks":9040,"value":254,"nodeType":79},{},[],{"metadata":9042,"sys":9045,"fields":9050},{"tags":9043,"concepts":9044},[],[],{"space":9046,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9048,"publishedVersion":59,"revision":22,"locale":27},{"sys":9047},{"type":12,"linkType":13,"id":14},{"sys":9049},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9051},{"url":270,"details":9052,"fileName":276,"contentType":277},{"size":272,"image":9053},{"width":274,"height":275},{"sys":9055,"fields":9058},{"id":9056,"createdAt":9057},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":9059,"slug":9060,"articleIntro":9059,"category":9061},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[9062],{"metadata":9063,"sys":9066,"fields":9073},{"tags":9064,"concepts":9065},[],[],{"space":9067,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9069,"publishedVersion":225,"revision":59,"contentType":9071,"locale":27},{"sys":9068},{"type":12,"linkType":13,"id":14},{"sys":9070},{"id":20,"type":12,"linkType":21},{"sys":9072},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9074,"metaTitle":235,"metaDescription":236,"mainTitle":9075,"subtitle":255,"heroImage":9090,"ctaButton":278,"ctaLink":279},[234],{"data":9076,"content":9077,"nodeType":71},{},[9078,9084],{"data":9079,"content":9080,"nodeType":247},{},[9081],{"data":9082,"marks":9083,"value":246,"nodeType":79},{},[],{"data":9085,"content":9086,"nodeType":84},{},[9087],{"data":9088,"marks":9089,"value":254,"nodeType":79},{},[],{"metadata":9091,"sys":9094,"fields":9099},{"tags":9092,"concepts":9093},[],[],{"space":9095,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9097,"publishedVersion":59,"revision":22,"locale":27},{"sys":9096},{"type":12,"linkType":13,"id":14},{"sys":9098},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9100},{"url":270,"details":9101,"fileName":276,"contentType":277},{"size":272,"image":9102},{"width":274,"height":275},{"sys":9104,"fields":9107},{"id":9105,"createdAt":9106},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":9108,"slug":9109,"articleIntro":9108,"category":9110},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[9111],{"metadata":9112,"sys":9115,"fields":9122},{"tags":9113,"concepts":9114},[],[],{"space":9116,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9118,"publishedVersion":225,"revision":59,"contentType":9120,"locale":27},{"sys":9117},{"type":12,"linkType":13,"id":14},{"sys":9119},{"id":20,"type":12,"linkType":21},{"sys":9121},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9123,"metaTitle":235,"metaDescription":236,"mainTitle":9124,"subtitle":255,"heroImage":9139,"ctaButton":278,"ctaLink":279},[234],{"data":9125,"content":9126,"nodeType":71},{},[9127,9133],{"data":9128,"content":9129,"nodeType":247},{},[9130],{"data":9131,"marks":9132,"value":246,"nodeType":79},{},[],{"data":9134,"content":9135,"nodeType":84},{},[9136],{"data":9137,"marks":9138,"value":254,"nodeType":79},{},[],{"metadata":9140,"sys":9143,"fields":9148},{"tags":9141,"concepts":9142},[],[],{"space":9144,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9146,"publishedVersion":59,"revision":22,"locale":27},{"sys":9145},{"type":12,"linkType":13,"id":14},{"sys":9147},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9149},{"url":270,"details":9150,"fileName":276,"contentType":277},{"size":272,"image":9151},{"width":274,"height":275},{"sys":9153,"fields":9156},{"id":9154,"createdAt":9155},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":9157,"slug":9158,"articleIntro":9157,"category":9159},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[9160],{"metadata":9161,"sys":9164,"fields":9171},{"tags":9162,"concepts":9163},[],[],{"space":9165,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9167,"publishedVersion":225,"revision":59,"contentType":9169,"locale":27},{"sys":9166},{"type":12,"linkType":13,"id":14},{"sys":9168},{"id":20,"type":12,"linkType":21},{"sys":9170},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9172,"metaTitle":235,"metaDescription":236,"mainTitle":9173,"subtitle":255,"heroImage":9188,"ctaButton":278,"ctaLink":279},[234],{"data":9174,"content":9175,"nodeType":71},{},[9176,9182],{"data":9177,"content":9178,"nodeType":247},{},[9179],{"data":9180,"marks":9181,"value":246,"nodeType":79},{},[],{"data":9183,"content":9184,"nodeType":84},{},[9185],{"data":9186,"marks":9187,"value":254,"nodeType":79},{},[],{"metadata":9189,"sys":9192,"fields":9197},{"tags":9190,"concepts":9191},[],[],{"space":9193,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9195,"publishedVersion":59,"revision":22,"locale":27},{"sys":9194},{"type":12,"linkType":13,"id":14},{"sys":9196},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9198},{"url":270,"details":9199,"fileName":276,"contentType":277},{"size":272,"image":9200},{"width":274,"height":275},{"sys":9202,"fields":9205},{"id":9203,"createdAt":9204},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":9206,"slug":9207,"articleIntro":9206,"category":9208},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[9209],{"metadata":9210,"sys":9213,"fields":9220},{"tags":9211,"concepts":9212},[],[],{"space":9214,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9216,"publishedVersion":225,"revision":59,"contentType":9218,"locale":27},{"sys":9215},{"type":12,"linkType":13,"id":14},{"sys":9217},{"id":20,"type":12,"linkType":21},{"sys":9219},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9221,"metaTitle":235,"metaDescription":236,"mainTitle":9222,"subtitle":255,"heroImage":9237,"ctaButton":278,"ctaLink":279},[234],{"data":9223,"content":9224,"nodeType":71},{},[9225,9231],{"data":9226,"content":9227,"nodeType":247},{},[9228],{"data":9229,"marks":9230,"value":246,"nodeType":79},{},[],{"data":9232,"content":9233,"nodeType":84},{},[9234],{"data":9235,"marks":9236,"value":254,"nodeType":79},{},[],{"metadata":9238,"sys":9241,"fields":9246},{"tags":9239,"concepts":9240},[],[],{"space":9242,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9244,"publishedVersion":59,"revision":22,"locale":27},{"sys":9243},{"type":12,"linkType":13,"id":14},{"sys":9245},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9247},{"url":270,"details":9248,"fileName":276,"contentType":277},{"size":272,"image":9249},{"width":274,"height":275},{"sys":9251,"fields":9254},{"id":9252,"createdAt":9253},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":9255,"slug":9256,"articleIntro":-1,"category":9257},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[9258],{"metadata":9259,"sys":9262,"fields":9269},{"tags":9260,"concepts":9261},[],[],{"space":9263,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9265,"publishedVersion":225,"revision":59,"contentType":9267,"locale":27},{"sys":9264},{"type":12,"linkType":13,"id":14},{"sys":9266},{"id":20,"type":12,"linkType":21},{"sys":9268},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9270,"metaTitle":235,"metaDescription":236,"mainTitle":9271,"subtitle":255,"heroImage":9286,"ctaButton":278,"ctaLink":279},[234],{"data":9272,"content":9273,"nodeType":71},{},[9274,9280],{"data":9275,"content":9276,"nodeType":247},{},[9277],{"data":9278,"marks":9279,"value":246,"nodeType":79},{},[],{"data":9281,"content":9282,"nodeType":84},{},[9283],{"data":9284,"marks":9285,"value":254,"nodeType":79},{},[],{"metadata":9287,"sys":9290,"fields":9295},{"tags":9288,"concepts":9289},[],[],{"space":9291,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9293,"publishedVersion":59,"revision":22,"locale":27},{"sys":9292},{"type":12,"linkType":13,"id":14},{"sys":9294},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9296},{"url":270,"details":9297,"fileName":276,"contentType":277},{"size":272,"image":9298},{"width":274,"height":275},{"sys":9300,"fields":9303},{"id":9301,"createdAt":9302},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":9304,"slug":9305,"articleIntro":-1,"category":9306},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[9307],{"metadata":9308,"sys":9311,"fields":9318},{"tags":9309,"concepts":9310},[],[],{"space":9312,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9314,"publishedVersion":225,"revision":59,"contentType":9316,"locale":27},{"sys":9313},{"type":12,"linkType":13,"id":14},{"sys":9315},{"id":20,"type":12,"linkType":21},{"sys":9317},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9319,"metaTitle":235,"metaDescription":236,"mainTitle":9320,"subtitle":255,"heroImage":9335,"ctaButton":278,"ctaLink":279},[234],{"data":9321,"content":9322,"nodeType":71},{},[9323,9329],{"data":9324,"content":9325,"nodeType":247},{},[9326],{"data":9327,"marks":9328,"value":246,"nodeType":79},{},[],{"data":9330,"content":9331,"nodeType":84},{},[9332],{"data":9333,"marks":9334,"value":254,"nodeType":79},{},[],{"metadata":9336,"sys":9339,"fields":9344},{"tags":9337,"concepts":9338},[],[],{"space":9340,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9342,"publishedVersion":59,"revision":22,"locale":27},{"sys":9341},{"type":12,"linkType":13,"id":14},{"sys":9343},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9345},{"url":270,"details":9346,"fileName":276,"contentType":277},{"size":272,"image":9347},{"width":274,"height":275},{"sys":9349,"fields":9352},{"id":9350,"createdAt":9351},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":9353,"slug":9354,"articleIntro":9353,"category":9355},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[9356],{"metadata":9357,"sys":9360,"fields":9367},{"tags":9358,"concepts":9359},[],[],{"space":9361,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9363,"publishedVersion":225,"revision":59,"contentType":9365,"locale":27},{"sys":9362},{"type":12,"linkType":13,"id":14},{"sys":9364},{"id":20,"type":12,"linkType":21},{"sys":9366},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9368,"metaTitle":235,"metaDescription":236,"mainTitle":9369,"subtitle":255,"heroImage":9384,"ctaButton":278,"ctaLink":279},[234],{"data":9370,"content":9371,"nodeType":71},{},[9372,9378],{"data":9373,"content":9374,"nodeType":247},{},[9375],{"data":9376,"marks":9377,"value":246,"nodeType":79},{},[],{"data":9379,"content":9380,"nodeType":84},{},[9381],{"data":9382,"marks":9383,"value":254,"nodeType":79},{},[],{"metadata":9385,"sys":9388,"fields":9393},{"tags":9386,"concepts":9387},[],[],{"space":9389,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9391,"publishedVersion":59,"revision":22,"locale":27},{"sys":9390},{"type":12,"linkType":13,"id":14},{"sys":9392},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9394},{"url":270,"details":9395,"fileName":276,"contentType":277},{"size":272,"image":9396},{"width":274,"height":275},{"sys":9398,"fields":9401},{"id":9399,"createdAt":9400},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":9402,"slug":9403,"articleIntro":-1,"category":9404},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[9405],{"metadata":9406,"sys":9409,"fields":9416},{"tags":9407,"concepts":9408},[],[],{"space":9410,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9412,"publishedVersion":225,"revision":59,"contentType":9414,"locale":27},{"sys":9411},{"type":12,"linkType":13,"id":14},{"sys":9413},{"id":20,"type":12,"linkType":21},{"sys":9415},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9417,"metaTitle":235,"metaDescription":236,"mainTitle":9418,"subtitle":255,"heroImage":9433,"ctaButton":278,"ctaLink":279},[234],{"data":9419,"content":9420,"nodeType":71},{},[9421,9427],{"data":9422,"content":9423,"nodeType":247},{},[9424],{"data":9425,"marks":9426,"value":246,"nodeType":79},{},[],{"data":9428,"content":9429,"nodeType":84},{},[9430],{"data":9431,"marks":9432,"value":254,"nodeType":79},{},[],{"metadata":9434,"sys":9437,"fields":9442},{"tags":9435,"concepts":9436},[],[],{"space":9438,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9440,"publishedVersion":59,"revision":22,"locale":27},{"sys":9439},{"type":12,"linkType":13,"id":14},{"sys":9441},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9443},{"url":270,"details":9444,"fileName":276,"contentType":277},{"size":272,"image":9445},{"width":274,"height":275},{"sys":9447,"fields":9450},{"id":9448,"createdAt":9449},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":9451,"slug":9452,"articleIntro":9451,"category":9453},"Classe 15 - Provisions","classe-15-provisions",[9454],{"metadata":9455,"sys":9458,"fields":9465},{"tags":9456,"concepts":9457},[],[],{"space":9459,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9461,"publishedVersion":225,"revision":59,"contentType":9463,"locale":27},{"sys":9460},{"type":12,"linkType":13,"id":14},{"sys":9462},{"id":20,"type":12,"linkType":21},{"sys":9464},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9466,"metaTitle":235,"metaDescription":236,"mainTitle":9467,"subtitle":255,"heroImage":9482,"ctaButton":278,"ctaLink":279},[234],{"data":9468,"content":9469,"nodeType":71},{},[9470,9476],{"data":9471,"content":9472,"nodeType":247},{},[9473],{"data":9474,"marks":9475,"value":246,"nodeType":79},{},[],{"data":9477,"content":9478,"nodeType":84},{},[9479],{"data":9480,"marks":9481,"value":254,"nodeType":79},{},[],{"metadata":9483,"sys":9486,"fields":9491},{"tags":9484,"concepts":9485},[],[],{"space":9487,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9489,"publishedVersion":59,"revision":22,"locale":27},{"sys":9488},{"type":12,"linkType":13,"id":14},{"sys":9490},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9492},{"url":270,"details":9493,"fileName":276,"contentType":277},{"size":272,"image":9494},{"width":274,"height":275},{"sys":9496,"fields":9499},{"id":9497,"createdAt":9498},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":9500,"slug":9501,"articleIntro":-1,"category":9502},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[9503],{"metadata":9504,"sys":9507,"fields":9514},{"tags":9505,"concepts":9506},[],[],{"space":9508,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9510,"publishedVersion":225,"revision":59,"contentType":9512,"locale":27},{"sys":9509},{"type":12,"linkType":13,"id":14},{"sys":9511},{"id":20,"type":12,"linkType":21},{"sys":9513},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9515,"metaTitle":235,"metaDescription":236,"mainTitle":9516,"subtitle":255,"heroImage":9531,"ctaButton":278,"ctaLink":279},[234],{"data":9517,"content":9518,"nodeType":71},{},[9519,9525],{"data":9520,"content":9521,"nodeType":247},{},[9522],{"data":9523,"marks":9524,"value":246,"nodeType":79},{},[],{"data":9526,"content":9527,"nodeType":84},{},[9528],{"data":9529,"marks":9530,"value":254,"nodeType":79},{},[],{"metadata":9532,"sys":9535,"fields":9540},{"tags":9533,"concepts":9534},[],[],{"space":9536,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9538,"publishedVersion":59,"revision":22,"locale":27},{"sys":9537},{"type":12,"linkType":13,"id":14},{"sys":9539},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9541},{"url":270,"details":9542,"fileName":276,"contentType":277},{"size":272,"image":9543},{"width":274,"height":275},{"sys":9545,"fields":9548},{"id":9546,"createdAt":9547},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":9549,"slug":9550,"articleIntro":-1,"category":9551},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[9552],{"metadata":9553,"sys":9556,"fields":9563},{"tags":9554,"concepts":9555},[],[],{"space":9557,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9559,"publishedVersion":225,"revision":59,"contentType":9561,"locale":27},{"sys":9558},{"type":12,"linkType":13,"id":14},{"sys":9560},{"id":20,"type":12,"linkType":21},{"sys":9562},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9564,"metaTitle":235,"metaDescription":236,"mainTitle":9565,"subtitle":255,"heroImage":9580,"ctaButton":278,"ctaLink":279},[234],{"data":9566,"content":9567,"nodeType":71},{},[9568,9574],{"data":9569,"content":9570,"nodeType":247},{},[9571],{"data":9572,"marks":9573,"value":246,"nodeType":79},{},[],{"data":9575,"content":9576,"nodeType":84},{},[9577],{"data":9578,"marks":9579,"value":254,"nodeType":79},{},[],{"metadata":9581,"sys":9584,"fields":9589},{"tags":9582,"concepts":9583},[],[],{"space":9585,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9587,"publishedVersion":59,"revision":22,"locale":27},{"sys":9586},{"type":12,"linkType":13,"id":14},{"sys":9588},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9590},{"url":270,"details":9591,"fileName":276,"contentType":277},{"size":272,"image":9592},{"width":274,"height":275},{"sys":9594,"fields":9597},{"id":9595,"createdAt":9596},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":9598,"slug":9599,"articleIntro":9598,"category":9600},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[9601],{"metadata":9602,"sys":9605,"fields":9612},{"tags":9603,"concepts":9604},[],[],{"space":9606,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9608,"publishedVersion":225,"revision":59,"contentType":9610,"locale":27},{"sys":9607},{"type":12,"linkType":13,"id":14},{"sys":9609},{"id":20,"type":12,"linkType":21},{"sys":9611},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9613,"metaTitle":235,"metaDescription":236,"mainTitle":9614,"subtitle":255,"heroImage":9629,"ctaButton":278,"ctaLink":279},[234],{"data":9615,"content":9616,"nodeType":71},{},[9617,9623],{"data":9618,"content":9619,"nodeType":247},{},[9620],{"data":9621,"marks":9622,"value":246,"nodeType":79},{},[],{"data":9624,"content":9625,"nodeType":84},{},[9626],{"data":9627,"marks":9628,"value":254,"nodeType":79},{},[],{"metadata":9630,"sys":9633,"fields":9638},{"tags":9631,"concepts":9632},[],[],{"space":9634,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9636,"publishedVersion":59,"revision":22,"locale":27},{"sys":9635},{"type":12,"linkType":13,"id":14},{"sys":9637},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9639},{"url":270,"details":9640,"fileName":276,"contentType":277},{"size":272,"image":9641},{"width":274,"height":275},{"sys":9643,"fields":9646},{"id":9644,"createdAt":9645},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":9647,"slug":9648,"articleIntro":9647,"category":9649},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[9650],{"metadata":9651,"sys":9654,"fields":9661},{"tags":9652,"concepts":9653},[],[],{"space":9655,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9657,"publishedVersion":225,"revision":59,"contentType":9659,"locale":27},{"sys":9656},{"type":12,"linkType":13,"id":14},{"sys":9658},{"id":20,"type":12,"linkType":21},{"sys":9660},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9662,"metaTitle":235,"metaDescription":236,"mainTitle":9663,"subtitle":255,"heroImage":9678,"ctaButton":278,"ctaLink":279},[234],{"data":9664,"content":9665,"nodeType":71},{},[9666,9672],{"data":9667,"content":9668,"nodeType":247},{},[9669],{"data":9670,"marks":9671,"value":246,"nodeType":79},{},[],{"data":9673,"content":9674,"nodeType":84},{},[9675],{"data":9676,"marks":9677,"value":254,"nodeType":79},{},[],{"metadata":9679,"sys":9682,"fields":9687},{"tags":9680,"concepts":9681},[],[],{"space":9683,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9685,"publishedVersion":59,"revision":22,"locale":27},{"sys":9684},{"type":12,"linkType":13,"id":14},{"sys":9686},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9688},{"url":270,"details":9689,"fileName":276,"contentType":277},{"size":272,"image":9690},{"width":274,"height":275},{"sys":9692,"fields":9695},{"id":9693,"createdAt":9694},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":9696,"slug":9697,"articleIntro":9696,"category":9698},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[9699],{"metadata":9700,"sys":9703,"fields":9710},{"tags":9701,"concepts":9702},[],[],{"space":9704,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9706,"publishedVersion":225,"revision":59,"contentType":9708,"locale":27},{"sys":9705},{"type":12,"linkType":13,"id":14},{"sys":9707},{"id":20,"type":12,"linkType":21},{"sys":9709},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9711,"metaTitle":235,"metaDescription":236,"mainTitle":9712,"subtitle":255,"heroImage":9727,"ctaButton":278,"ctaLink":279},[234],{"data":9713,"content":9714,"nodeType":71},{},[9715,9721],{"data":9716,"content":9717,"nodeType":247},{},[9718],{"data":9719,"marks":9720,"value":246,"nodeType":79},{},[],{"data":9722,"content":9723,"nodeType":84},{},[9724],{"data":9725,"marks":9726,"value":254,"nodeType":79},{},[],{"metadata":9728,"sys":9731,"fields":9736},{"tags":9729,"concepts":9730},[],[],{"space":9732,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9734,"publishedVersion":59,"revision":22,"locale":27},{"sys":9733},{"type":12,"linkType":13,"id":14},{"sys":9735},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9737},{"url":270,"details":9738,"fileName":276,"contentType":277},{"size":272,"image":9739},{"width":274,"height":275},{"sys":9741,"fields":9744},{"id":9742,"createdAt":9743},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":9745,"slug":9746,"articleIntro":9745,"category":9747},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[9748],{"metadata":9749,"sys":9752,"fields":9759},{"tags":9750,"concepts":9751},[],[],{"space":9753,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9755,"publishedVersion":225,"revision":59,"contentType":9757,"locale":27},{"sys":9754},{"type":12,"linkType":13,"id":14},{"sys":9756},{"id":20,"type":12,"linkType":21},{"sys":9758},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9760,"metaTitle":235,"metaDescription":236,"mainTitle":9761,"subtitle":255,"heroImage":9776,"ctaButton":278,"ctaLink":279},[234],{"data":9762,"content":9763,"nodeType":71},{},[9764,9770],{"data":9765,"content":9766,"nodeType":247},{},[9767],{"data":9768,"marks":9769,"value":246,"nodeType":79},{},[],{"data":9771,"content":9772,"nodeType":84},{},[9773],{"data":9774,"marks":9775,"value":254,"nodeType":79},{},[],{"metadata":9777,"sys":9780,"fields":9785},{"tags":9778,"concepts":9779},[],[],{"space":9781,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9783,"publishedVersion":59,"revision":22,"locale":27},{"sys":9782},{"type":12,"linkType":13,"id":14},{"sys":9784},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9786},{"url":270,"details":9787,"fileName":276,"contentType":277},{"size":272,"image":9788},{"width":274,"height":275},{"sys":9790,"fields":9793},{"id":9791,"createdAt":9792},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9794,"slug":9795,"articleIntro":9794,"category":9796},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9797],{"metadata":9798,"sys":9801,"fields":9808},{"tags":9799,"concepts":9800},[],[],{"space":9802,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9804,"publishedVersion":225,"revision":59,"contentType":9806,"locale":27},{"sys":9803},{"type":12,"linkType":13,"id":14},{"sys":9805},{"id":20,"type":12,"linkType":21},{"sys":9807},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9809,"metaTitle":235,"metaDescription":236,"mainTitle":9810,"subtitle":255,"heroImage":9825,"ctaButton":278,"ctaLink":279},[234],{"data":9811,"content":9812,"nodeType":71},{},[9813,9819],{"data":9814,"content":9815,"nodeType":247},{},[9816],{"data":9817,"marks":9818,"value":246,"nodeType":79},{},[],{"data":9820,"content":9821,"nodeType":84},{},[9822],{"data":9823,"marks":9824,"value":254,"nodeType":79},{},[],{"metadata":9826,"sys":9829,"fields":9834},{"tags":9827,"concepts":9828},[],[],{"space":9830,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9832,"publishedVersion":59,"revision":22,"locale":27},{"sys":9831},{"type":12,"linkType":13,"id":14},{"sys":9833},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9835},{"url":270,"details":9836,"fileName":276,"contentType":277},{"size":272,"image":9837},{"width":274,"height":275},{"sys":9839,"fields":9842},{"id":9840,"createdAt":9841},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":9843,"slug":9844,"articleIntro":9843,"category":9845},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[9846],{"metadata":9847,"sys":9850,"fields":9857},{"tags":9848,"concepts":9849},[],[],{"space":9851,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9853,"publishedVersion":225,"revision":59,"contentType":9855,"locale":27},{"sys":9852},{"type":12,"linkType":13,"id":14},{"sys":9854},{"id":20,"type":12,"linkType":21},{"sys":9856},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9858,"metaTitle":235,"metaDescription":236,"mainTitle":9859,"subtitle":255,"heroImage":9874,"ctaButton":278,"ctaLink":279},[234],{"data":9860,"content":9861,"nodeType":71},{},[9862,9868],{"data":9863,"content":9864,"nodeType":247},{},[9865],{"data":9866,"marks":9867,"value":246,"nodeType":79},{},[],{"data":9869,"content":9870,"nodeType":84},{},[9871],{"data":9872,"marks":9873,"value":254,"nodeType":79},{},[],{"metadata":9875,"sys":9878,"fields":9883},{"tags":9876,"concepts":9877},[],[],{"space":9879,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9881,"publishedVersion":59,"revision":22,"locale":27},{"sys":9880},{"type":12,"linkType":13,"id":14},{"sys":9882},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9884},{"url":270,"details":9885,"fileName":276,"contentType":277},{"size":272,"image":9886},{"width":274,"height":275},{"sys":9888,"fields":9891},{"id":9889,"createdAt":9890},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":9892,"slug":9893,"articleIntro":-1,"category":9894},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[9895],{"metadata":9896,"sys":9899,"fields":9906},{"tags":9897,"concepts":9898},[],[],{"space":9900,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9902,"publishedVersion":225,"revision":59,"contentType":9904,"locale":27},{"sys":9901},{"type":12,"linkType":13,"id":14},{"sys":9903},{"id":20,"type":12,"linkType":21},{"sys":9905},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9907,"metaTitle":235,"metaDescription":236,"mainTitle":9908,"subtitle":255,"heroImage":9923,"ctaButton":278,"ctaLink":279},[234],{"data":9909,"content":9910,"nodeType":71},{},[9911,9917],{"data":9912,"content":9913,"nodeType":247},{},[9914],{"data":9915,"marks":9916,"value":246,"nodeType":79},{},[],{"data":9918,"content":9919,"nodeType":84},{},[9920],{"data":9921,"marks":9922,"value":254,"nodeType":79},{},[],{"metadata":9924,"sys":9927,"fields":9932},{"tags":9925,"concepts":9926},[],[],{"space":9928,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9930,"publishedVersion":59,"revision":22,"locale":27},{"sys":9929},{"type":12,"linkType":13,"id":14},{"sys":9931},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9933},{"url":270,"details":9934,"fileName":276,"contentType":277},{"size":272,"image":9935},{"width":274,"height":275},{"sys":9937,"fields":9940},{"id":9938,"createdAt":9939},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":9941,"slug":9942,"articleIntro":-1,"category":9943},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[9944],{"metadata":9945,"sys":9948,"fields":9955},{"tags":9946,"concepts":9947},[],[],{"space":9949,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":9951,"publishedVersion":225,"revision":59,"contentType":9953,"locale":27},{"sys":9950},{"type":12,"linkType":13,"id":14},{"sys":9952},{"id":20,"type":12,"linkType":21},{"sys":9954},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":9956,"metaTitle":235,"metaDescription":236,"mainTitle":9957,"subtitle":255,"heroImage":9972,"ctaButton":278,"ctaLink":279},[234],{"data":9958,"content":9959,"nodeType":71},{},[9960,9966],{"data":9961,"content":9962,"nodeType":247},{},[9963],{"data":9964,"marks":9965,"value":246,"nodeType":79},{},[],{"data":9967,"content":9968,"nodeType":84},{},[9969],{"data":9970,"marks":9971,"value":254,"nodeType":79},{},[],{"metadata":9973,"sys":9976,"fields":9981},{"tags":9974,"concepts":9975},[],[],{"space":9977,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":9979,"publishedVersion":59,"revision":22,"locale":27},{"sys":9978},{"type":12,"linkType":13,"id":14},{"sys":9980},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":9982},{"url":270,"details":9983,"fileName":276,"contentType":277},{"size":272,"image":9984},{"width":274,"height":275},{"sys":9986,"fields":9989},{"id":9987,"createdAt":9988},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":9990,"slug":9991,"articleIntro":-1,"category":9992},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[9993],{"metadata":9994,"sys":9997,"fields":10004},{"tags":9995,"concepts":9996},[],[],{"space":9998,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10000,"publishedVersion":225,"revision":59,"contentType":10002,"locale":27},{"sys":9999},{"type":12,"linkType":13,"id":14},{"sys":10001},{"id":20,"type":12,"linkType":21},{"sys":10003},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10005,"metaTitle":235,"metaDescription":236,"mainTitle":10006,"subtitle":255,"heroImage":10021,"ctaButton":278,"ctaLink":279},[234],{"data":10007,"content":10008,"nodeType":71},{},[10009,10015],{"data":10010,"content":10011,"nodeType":247},{},[10012],{"data":10013,"marks":10014,"value":246,"nodeType":79},{},[],{"data":10016,"content":10017,"nodeType":84},{},[10018],{"data":10019,"marks":10020,"value":254,"nodeType":79},{},[],{"metadata":10022,"sys":10025,"fields":10030},{"tags":10023,"concepts":10024},[],[],{"space":10026,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10028,"publishedVersion":59,"revision":22,"locale":27},{"sys":10027},{"type":12,"linkType":13,"id":14},{"sys":10029},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10031},{"url":270,"details":10032,"fileName":276,"contentType":277},{"size":272,"image":10033},{"width":274,"height":275},{"sys":10035,"fields":10038},{"id":10036,"createdAt":10037},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":10039,"slug":10040,"articleIntro":-1,"category":10041},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[10042],{"metadata":10043,"sys":10046,"fields":10053},{"tags":10044,"concepts":10045},[],[],{"space":10047,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10049,"publishedVersion":225,"revision":59,"contentType":10051,"locale":27},{"sys":10048},{"type":12,"linkType":13,"id":14},{"sys":10050},{"id":20,"type":12,"linkType":21},{"sys":10052},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10054,"metaTitle":235,"metaDescription":236,"mainTitle":10055,"subtitle":255,"heroImage":10070,"ctaButton":278,"ctaLink":279},[234],{"data":10056,"content":10057,"nodeType":71},{},[10058,10064],{"data":10059,"content":10060,"nodeType":247},{},[10061],{"data":10062,"marks":10063,"value":246,"nodeType":79},{},[],{"data":10065,"content":10066,"nodeType":84},{},[10067],{"data":10068,"marks":10069,"value":254,"nodeType":79},{},[],{"metadata":10071,"sys":10074,"fields":10079},{"tags":10072,"concepts":10073},[],[],{"space":10075,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10077,"publishedVersion":59,"revision":22,"locale":27},{"sys":10076},{"type":12,"linkType":13,"id":14},{"sys":10078},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10080},{"url":270,"details":10081,"fileName":276,"contentType":277},{"size":272,"image":10082},{"width":274,"height":275},{"sys":10084,"fields":10087},{"id":10085,"createdAt":10086},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":10088,"slug":10089,"articleIntro":10088,"category":10090},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[10091],{"metadata":10092,"sys":10095,"fields":10102},{"tags":10093,"concepts":10094},[],[],{"space":10096,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10098,"publishedVersion":225,"revision":59,"contentType":10100,"locale":27},{"sys":10097},{"type":12,"linkType":13,"id":14},{"sys":10099},{"id":20,"type":12,"linkType":21},{"sys":10101},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10103,"metaTitle":235,"metaDescription":236,"mainTitle":10104,"subtitle":255,"heroImage":10119,"ctaButton":278,"ctaLink":279},[234],{"data":10105,"content":10106,"nodeType":71},{},[10107,10113],{"data":10108,"content":10109,"nodeType":247},{},[10110],{"data":10111,"marks":10112,"value":246,"nodeType":79},{},[],{"data":10114,"content":10115,"nodeType":84},{},[10116],{"data":10117,"marks":10118,"value":254,"nodeType":79},{},[],{"metadata":10120,"sys":10123,"fields":10128},{"tags":10121,"concepts":10122},[],[],{"space":10124,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10126,"publishedVersion":59,"revision":22,"locale":27},{"sys":10125},{"type":12,"linkType":13,"id":14},{"sys":10127},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10129},{"url":270,"details":10130,"fileName":276,"contentType":277},{"size":272,"image":10131},{"width":274,"height":275},{"sys":10133,"fields":10136},{"id":10134,"createdAt":10135},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":10137,"slug":10138,"articleIntro":10137,"category":10139},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[10140],{"metadata":10141,"sys":10144,"fields":10151},{"tags":10142,"concepts":10143},[],[],{"space":10145,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10147,"publishedVersion":225,"revision":59,"contentType":10149,"locale":27},{"sys":10146},{"type":12,"linkType":13,"id":14},{"sys":10148},{"id":20,"type":12,"linkType":21},{"sys":10150},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10152,"metaTitle":235,"metaDescription":236,"mainTitle":10153,"subtitle":255,"heroImage":10168,"ctaButton":278,"ctaLink":279},[234],{"data":10154,"content":10155,"nodeType":71},{},[10156,10162],{"data":10157,"content":10158,"nodeType":247},{},[10159],{"data":10160,"marks":10161,"value":246,"nodeType":79},{},[],{"data":10163,"content":10164,"nodeType":84},{},[10165],{"data":10166,"marks":10167,"value":254,"nodeType":79},{},[],{"metadata":10169,"sys":10172,"fields":10177},{"tags":10170,"concepts":10171},[],[],{"space":10173,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10175,"publishedVersion":59,"revision":22,"locale":27},{"sys":10174},{"type":12,"linkType":13,"id":14},{"sys":10176},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10178},{"url":270,"details":10179,"fileName":276,"contentType":277},{"size":272,"image":10180},{"width":274,"height":275},{"sys":10182,"fields":10185},{"id":10183,"createdAt":10184},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":10186,"slug":10187,"articleIntro":10186,"category":10188},"7083 - Locations diverses","compte-7083-locations-diverses",[10189],{"metadata":10190,"sys":10193,"fields":10200},{"tags":10191,"concepts":10192},[],[],{"space":10194,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10196,"publishedVersion":225,"revision":59,"contentType":10198,"locale":27},{"sys":10195},{"type":12,"linkType":13,"id":14},{"sys":10197},{"id":20,"type":12,"linkType":21},{"sys":10199},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10201,"metaTitle":235,"metaDescription":236,"mainTitle":10202,"subtitle":255,"heroImage":10217,"ctaButton":278,"ctaLink":279},[234],{"data":10203,"content":10204,"nodeType":71},{},[10205,10211],{"data":10206,"content":10207,"nodeType":247},{},[10208],{"data":10209,"marks":10210,"value":246,"nodeType":79},{},[],{"data":10212,"content":10213,"nodeType":84},{},[10214],{"data":10215,"marks":10216,"value":254,"nodeType":79},{},[],{"metadata":10218,"sys":10221,"fields":10226},{"tags":10219,"concepts":10220},[],[],{"space":10222,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10224,"publishedVersion":59,"revision":22,"locale":27},{"sys":10223},{"type":12,"linkType":13,"id":14},{"sys":10225},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10227},{"url":270,"details":10228,"fileName":276,"contentType":277},{"size":272,"image":10229},{"width":274,"height":275},{"sys":10231,"fields":10234},{"id":10232,"createdAt":10233},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":10235,"slug":10236,"articleIntro":10235,"category":10237},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[10238],{"metadata":10239,"sys":10242,"fields":10249},{"tags":10240,"concepts":10241},[],[],{"space":10243,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10245,"publishedVersion":225,"revision":59,"contentType":10247,"locale":27},{"sys":10244},{"type":12,"linkType":13,"id":14},{"sys":10246},{"id":20,"type":12,"linkType":21},{"sys":10248},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10250,"metaTitle":235,"metaDescription":236,"mainTitle":10251,"subtitle":255,"heroImage":10266,"ctaButton":278,"ctaLink":279},[234],{"data":10252,"content":10253,"nodeType":71},{},[10254,10260],{"data":10255,"content":10256,"nodeType":247},{},[10257],{"data":10258,"marks":10259,"value":246,"nodeType":79},{},[],{"data":10261,"content":10262,"nodeType":84},{},[10263],{"data":10264,"marks":10265,"value":254,"nodeType":79},{},[],{"metadata":10267,"sys":10270,"fields":10275},{"tags":10268,"concepts":10269},[],[],{"space":10271,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10273,"publishedVersion":59,"revision":22,"locale":27},{"sys":10272},{"type":12,"linkType":13,"id":14},{"sys":10274},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10276},{"url":270,"details":10277,"fileName":276,"contentType":277},{"size":272,"image":10278},{"width":274,"height":275},{"sys":10280,"fields":10283},{"id":10281,"createdAt":10282},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":10284,"slug":10285,"articleIntro":10284,"category":10286},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[10287],{"metadata":10288,"sys":10291,"fields":10298},{"tags":10289,"concepts":10290},[],[],{"space":10292,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10294,"publishedVersion":225,"revision":59,"contentType":10296,"locale":27},{"sys":10293},{"type":12,"linkType":13,"id":14},{"sys":10295},{"id":20,"type":12,"linkType":21},{"sys":10297},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10299,"metaTitle":235,"metaDescription":236,"mainTitle":10300,"subtitle":255,"heroImage":10315,"ctaButton":278,"ctaLink":279},[234],{"data":10301,"content":10302,"nodeType":71},{},[10303,10309],{"data":10304,"content":10305,"nodeType":247},{},[10306],{"data":10307,"marks":10308,"value":246,"nodeType":79},{},[],{"data":10310,"content":10311,"nodeType":84},{},[10312],{"data":10313,"marks":10314,"value":254,"nodeType":79},{},[],{"metadata":10316,"sys":10319,"fields":10324},{"tags":10317,"concepts":10318},[],[],{"space":10320,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10322,"publishedVersion":59,"revision":22,"locale":27},{"sys":10321},{"type":12,"linkType":13,"id":14},{"sys":10323},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10325},{"url":270,"details":10326,"fileName":276,"contentType":277},{"size":272,"image":10327},{"width":274,"height":275},{"sys":10329,"fields":10332},{"id":10330,"createdAt":10331},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":10333,"slug":10334,"articleIntro":10333,"category":10335},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[10336],{"metadata":10337,"sys":10340,"fields":10347},{"tags":10338,"concepts":10339},[],[],{"space":10341,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10343,"publishedVersion":225,"revision":59,"contentType":10345,"locale":27},{"sys":10342},{"type":12,"linkType":13,"id":14},{"sys":10344},{"id":20,"type":12,"linkType":21},{"sys":10346},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10348,"metaTitle":235,"metaDescription":236,"mainTitle":10349,"subtitle":255,"heroImage":10364,"ctaButton":278,"ctaLink":279},[234],{"data":10350,"content":10351,"nodeType":71},{},[10352,10358],{"data":10353,"content":10354,"nodeType":247},{},[10355],{"data":10356,"marks":10357,"value":246,"nodeType":79},{},[],{"data":10359,"content":10360,"nodeType":84},{},[10361],{"data":10362,"marks":10363,"value":254,"nodeType":79},{},[],{"metadata":10365,"sys":10368,"fields":10373},{"tags":10366,"concepts":10367},[],[],{"space":10369,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10371,"publishedVersion":59,"revision":22,"locale":27},{"sys":10370},{"type":12,"linkType":13,"id":14},{"sys":10372},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10374},{"url":270,"details":10375,"fileName":276,"contentType":277},{"size":272,"image":10376},{"width":274,"height":275},{"sys":10378,"fields":10381},{"id":10379,"createdAt":10380},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":10382,"slug":10383,"articleIntro":10382,"category":10384},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[10385],{"metadata":10386,"sys":10389,"fields":10396},{"tags":10387,"concepts":10388},[],[],{"space":10390,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10392,"publishedVersion":225,"revision":59,"contentType":10394,"locale":27},{"sys":10391},{"type":12,"linkType":13,"id":14},{"sys":10393},{"id":20,"type":12,"linkType":21},{"sys":10395},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10397,"metaTitle":235,"metaDescription":236,"mainTitle":10398,"subtitle":255,"heroImage":10413,"ctaButton":278,"ctaLink":279},[234],{"data":10399,"content":10400,"nodeType":71},{},[10401,10407],{"data":10402,"content":10403,"nodeType":247},{},[10404],{"data":10405,"marks":10406,"value":246,"nodeType":79},{},[],{"data":10408,"content":10409,"nodeType":84},{},[10410],{"data":10411,"marks":10412,"value":254,"nodeType":79},{},[],{"metadata":10414,"sys":10417,"fields":10422},{"tags":10415,"concepts":10416},[],[],{"space":10418,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10420,"publishedVersion":59,"revision":22,"locale":27},{"sys":10419},{"type":12,"linkType":13,"id":14},{"sys":10421},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10423},{"url":270,"details":10424,"fileName":276,"contentType":277},{"size":272,"image":10425},{"width":274,"height":275},{"sys":10427,"fields":10429},{"id":10428,"createdAt":480},"2AsCehfNKF5belxwySwOk8",{"title":10430,"slug":10431,"articleIntro":10430,"category":10432},"2611 - Actions","compte-2611-actions",[10433],{"metadata":10434,"sys":10437,"fields":10444},{"tags":10435,"concepts":10436},[],[],{"space":10438,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10440,"publishedVersion":225,"revision":59,"contentType":10442,"locale":27},{"sys":10439},{"type":12,"linkType":13,"id":14},{"sys":10441},{"id":20,"type":12,"linkType":21},{"sys":10443},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10445,"metaTitle":235,"metaDescription":236,"mainTitle":10446,"subtitle":255,"heroImage":10461,"ctaButton":278,"ctaLink":279},[234],{"data":10447,"content":10448,"nodeType":71},{},[10449,10455],{"data":10450,"content":10451,"nodeType":247},{},[10452],{"data":10453,"marks":10454,"value":246,"nodeType":79},{},[],{"data":10456,"content":10457,"nodeType":84},{},[10458],{"data":10459,"marks":10460,"value":254,"nodeType":79},{},[],{"metadata":10462,"sys":10465,"fields":10470},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10468,"publishedVersion":59,"revision":22,"locale":27},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10471},{"url":270,"details":10472,"fileName":276,"contentType":277},{"size":272,"image":10473},{"width":274,"height":275},{"sys":10475,"fields":10478},{"id":10476,"createdAt":10477},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10479,"slug":10480,"articleIntro":10479,"category":10481},"Compte 2184 - Mobilier","compte-2184-mobilier",[10482],{"metadata":10483,"sys":10486,"fields":10493},{"tags":10484,"concepts":10485},[],[],{"space":10487,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10489,"publishedVersion":225,"revision":59,"contentType":10491,"locale":27},{"sys":10488},{"type":12,"linkType":13,"id":14},{"sys":10490},{"id":20,"type":12,"linkType":21},{"sys":10492},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10494,"metaTitle":235,"metaDescription":236,"mainTitle":10495,"subtitle":255,"heroImage":10510,"ctaButton":278,"ctaLink":279},[234],{"data":10496,"content":10497,"nodeType":71},{},[10498,10504],{"data":10499,"content":10500,"nodeType":247},{},[10501],{"data":10502,"marks":10503,"value":246,"nodeType":79},{},[],{"data":10505,"content":10506,"nodeType":84},{},[10507],{"data":10508,"marks":10509,"value":254,"nodeType":79},{},[],{"metadata":10511,"sys":10514,"fields":10519},{"tags":10512,"concepts":10513},[],[],{"space":10515,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10517,"publishedVersion":59,"revision":22,"locale":27},{"sys":10516},{"type":12,"linkType":13,"id":14},{"sys":10518},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10520},{"url":270,"details":10521,"fileName":276,"contentType":277},{"size":272,"image":10522},{"width":274,"height":275},{"sys":10524,"fields":10527},{"id":10525,"createdAt":10526},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":10528,"slug":10529,"articleIntro":-1,"category":10530},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[10531],{"metadata":10532,"sys":10535,"fields":10542},{"tags":10533,"concepts":10534},[],[],{"space":10536,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10538,"publishedVersion":225,"revision":59,"contentType":10540,"locale":27},{"sys":10537},{"type":12,"linkType":13,"id":14},{"sys":10539},{"id":20,"type":12,"linkType":21},{"sys":10541},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10543,"metaTitle":235,"metaDescription":236,"mainTitle":10544,"subtitle":255,"heroImage":10559,"ctaButton":278,"ctaLink":279},[234],{"data":10545,"content":10546,"nodeType":71},{},[10547,10553],{"data":10548,"content":10549,"nodeType":247},{},[10550],{"data":10551,"marks":10552,"value":246,"nodeType":79},{},[],{"data":10554,"content":10555,"nodeType":84},{},[10556],{"data":10557,"marks":10558,"value":254,"nodeType":79},{},[],{"metadata":10560,"sys":10563,"fields":10568},{"tags":10561,"concepts":10562},[],[],{"space":10564,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10566,"publishedVersion":59,"revision":22,"locale":27},{"sys":10565},{"type":12,"linkType":13,"id":14},{"sys":10567},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10569},{"url":270,"details":10570,"fileName":276,"contentType":277},{"size":272,"image":10571},{"width":274,"height":275},{"sys":10573,"fields":10576},{"id":10574,"createdAt":10575},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":10577,"slug":10578,"articleIntro":10579,"category":10580},"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.",[10581],{"metadata":10582,"sys":10585,"fields":10592},{"tags":10583,"concepts":10584},[],[],{"space":10586,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10588,"publishedVersion":225,"revision":59,"contentType":10590,"locale":27},{"sys":10587},{"type":12,"linkType":13,"id":14},{"sys":10589},{"id":20,"type":12,"linkType":21},{"sys":10591},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10593,"metaTitle":235,"metaDescription":236,"mainTitle":10594,"subtitle":255,"heroImage":10609,"ctaButton":278,"ctaLink":279},[234],{"data":10595,"content":10596,"nodeType":71},{},[10597,10603],{"data":10598,"content":10599,"nodeType":247},{},[10600],{"data":10601,"marks":10602,"value":246,"nodeType":79},{},[],{"data":10604,"content":10605,"nodeType":84},{},[10606],{"data":10607,"marks":10608,"value":254,"nodeType":79},{},[],{"metadata":10610,"sys":10613,"fields":10618},{"tags":10611,"concepts":10612},[],[],{"space":10614,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10616,"publishedVersion":59,"revision":22,"locale":27},{"sys":10615},{"type":12,"linkType":13,"id":14},{"sys":10617},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10619},{"url":270,"details":10620,"fileName":276,"contentType":277},{"size":272,"image":10621},{"width":274,"height":275},{"sys":10623,"fields":10626},{"id":10624,"createdAt":10625},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":10627,"slug":10628,"articleIntro":10629,"category":10630},"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.",[10631],{"metadata":10632,"sys":10635,"fields":10642},{"tags":10633,"concepts":10634},[],[],{"space":10636,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10638,"publishedVersion":225,"revision":59,"contentType":10640,"locale":27},{"sys":10637},{"type":12,"linkType":13,"id":14},{"sys":10639},{"id":20,"type":12,"linkType":21},{"sys":10641},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10643,"metaTitle":235,"metaDescription":236,"mainTitle":10644,"subtitle":255,"heroImage":10659,"ctaButton":278,"ctaLink":279},[234],{"data":10645,"content":10646,"nodeType":71},{},[10647,10653],{"data":10648,"content":10649,"nodeType":247},{},[10650],{"data":10651,"marks":10652,"value":246,"nodeType":79},{},[],{"data":10654,"content":10655,"nodeType":84},{},[10656],{"data":10657,"marks":10658,"value":254,"nodeType":79},{},[],{"metadata":10660,"sys":10663,"fields":10668},{"tags":10661,"concepts":10662},[],[],{"space":10664,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10666,"publishedVersion":59,"revision":22,"locale":27},{"sys":10665},{"type":12,"linkType":13,"id":14},{"sys":10667},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10669},{"url":270,"details":10670,"fileName":276,"contentType":277},{"size":272,"image":10671},{"width":274,"height":275},{"sys":10673,"fields":10676},{"id":10674,"createdAt":10675},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":10677,"slug":10678,"articleIntro":-1,"category":10679},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[10680],{"metadata":10681,"sys":10684,"fields":10691},{"tags":10682,"concepts":10683},[],[],{"space":10685,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10687,"publishedVersion":225,"revision":59,"contentType":10689,"locale":27},{"sys":10686},{"type":12,"linkType":13,"id":14},{"sys":10688},{"id":20,"type":12,"linkType":21},{"sys":10690},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10692,"metaTitle":235,"metaDescription":236,"mainTitle":10693,"subtitle":255,"heroImage":10708,"ctaButton":278,"ctaLink":279},[234],{"data":10694,"content":10695,"nodeType":71},{},[10696,10702],{"data":10697,"content":10698,"nodeType":247},{},[10699],{"data":10700,"marks":10701,"value":246,"nodeType":79},{},[],{"data":10703,"content":10704,"nodeType":84},{},[10705],{"data":10706,"marks":10707,"value":254,"nodeType":79},{},[],{"metadata":10709,"sys":10712,"fields":10717},{"tags":10710,"concepts":10711},[],[],{"space":10713,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10715,"publishedVersion":59,"revision":22,"locale":27},{"sys":10714},{"type":12,"linkType":13,"id":14},{"sys":10716},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10718},{"url":270,"details":10719,"fileName":276,"contentType":277},{"size":272,"image":10720},{"width":274,"height":275},{"sys":10722,"fields":10725},{"id":10723,"createdAt":10724},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":10726,"slug":10727,"articleIntro":10726,"category":10728},"4558 - Intérêts courus","compte-4558-interets-courus",[10729],{"metadata":10730,"sys":10733,"fields":10740},{"tags":10731,"concepts":10732},[],[],{"space":10734,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10736,"publishedVersion":225,"revision":59,"contentType":10738,"locale":27},{"sys":10735},{"type":12,"linkType":13,"id":14},{"sys":10737},{"id":20,"type":12,"linkType":21},{"sys":10739},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10741,"metaTitle":235,"metaDescription":236,"mainTitle":10742,"subtitle":255,"heroImage":10757,"ctaButton":278,"ctaLink":279},[234],{"data":10743,"content":10744,"nodeType":71},{},[10745,10751],{"data":10746,"content":10747,"nodeType":247},{},[10748],{"data":10749,"marks":10750,"value":246,"nodeType":79},{},[],{"data":10752,"content":10753,"nodeType":84},{},[10754],{"data":10755,"marks":10756,"value":254,"nodeType":79},{},[],{"metadata":10758,"sys":10761,"fields":10766},{"tags":10759,"concepts":10760},[],[],{"space":10762,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10764,"publishedVersion":59,"revision":22,"locale":27},{"sys":10763},{"type":12,"linkType":13,"id":14},{"sys":10765},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10767},{"url":270,"details":10768,"fileName":276,"contentType":277},{"size":272,"image":10769},{"width":274,"height":275},{"sys":10771,"fields":10774},{"id":10772,"createdAt":10773},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":10775,"slug":10776,"articleIntro":-1,"category":10777},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[10778],{"metadata":10779,"sys":10782,"fields":10789},{"tags":10780,"concepts":10781},[],[],{"space":10783,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10785,"publishedVersion":225,"revision":59,"contentType":10787,"locale":27},{"sys":10784},{"type":12,"linkType":13,"id":14},{"sys":10786},{"id":20,"type":12,"linkType":21},{"sys":10788},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10790,"metaTitle":235,"metaDescription":236,"mainTitle":10791,"subtitle":255,"heroImage":10806,"ctaButton":278,"ctaLink":279},[234],{"data":10792,"content":10793,"nodeType":71},{},[10794,10800],{"data":10795,"content":10796,"nodeType":247},{},[10797],{"data":10798,"marks":10799,"value":246,"nodeType":79},{},[],{"data":10801,"content":10802,"nodeType":84},{},[10803],{"data":10804,"marks":10805,"value":254,"nodeType":79},{},[],{"metadata":10807,"sys":10810,"fields":10815},{"tags":10808,"concepts":10809},[],[],{"space":10811,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10813,"publishedVersion":59,"revision":22,"locale":27},{"sys":10812},{"type":12,"linkType":13,"id":14},{"sys":10814},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10816},{"url":270,"details":10817,"fileName":276,"contentType":277},{"size":272,"image":10818},{"width":274,"height":275},{"sys":10820,"fields":10823},{"id":10821,"createdAt":10822},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":10824,"slug":10825,"articleIntro":10824,"category":10826},"2961 - Titres de participation","compte-2961-titres-de-participation",[10827],{"metadata":10828,"sys":10831,"fields":10838},{"tags":10829,"concepts":10830},[],[],{"space":10832,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10834,"publishedVersion":225,"revision":59,"contentType":10836,"locale":27},{"sys":10833},{"type":12,"linkType":13,"id":14},{"sys":10835},{"id":20,"type":12,"linkType":21},{"sys":10837},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10839,"metaTitle":235,"metaDescription":236,"mainTitle":10840,"subtitle":255,"heroImage":10855,"ctaButton":278,"ctaLink":279},[234],{"data":10841,"content":10842,"nodeType":71},{},[10843,10849],{"data":10844,"content":10845,"nodeType":247},{},[10846],{"data":10847,"marks":10848,"value":246,"nodeType":79},{},[],{"data":10850,"content":10851,"nodeType":84},{},[10852],{"data":10853,"marks":10854,"value":254,"nodeType":79},{},[],{"metadata":10856,"sys":10859,"fields":10864},{"tags":10857,"concepts":10858},[],[],{"space":10860,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10862,"publishedVersion":59,"revision":22,"locale":27},{"sys":10861},{"type":12,"linkType":13,"id":14},{"sys":10863},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10865},{"url":270,"details":10866,"fileName":276,"contentType":277},{"size":272,"image":10867},{"width":274,"height":275},{"sys":10869,"fields":10872},{"id":10870,"createdAt":10871},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":10873,"slug":10874,"articleIntro":10873,"category":10875},"6471 - Prestations directes","compte-6471-prestations-directes",[10876],{"metadata":10877,"sys":10880,"fields":10887},{"tags":10878,"concepts":10879},[],[],{"space":10881,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10883,"publishedVersion":225,"revision":59,"contentType":10885,"locale":27},{"sys":10882},{"type":12,"linkType":13,"id":14},{"sys":10884},{"id":20,"type":12,"linkType":21},{"sys":10886},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10888,"metaTitle":235,"metaDescription":236,"mainTitle":10889,"subtitle":255,"heroImage":10904,"ctaButton":278,"ctaLink":279},[234],{"data":10890,"content":10891,"nodeType":71},{},[10892,10898],{"data":10893,"content":10894,"nodeType":247},{},[10895],{"data":10896,"marks":10897,"value":246,"nodeType":79},{},[],{"data":10899,"content":10900,"nodeType":84},{},[10901],{"data":10902,"marks":10903,"value":254,"nodeType":79},{},[],{"metadata":10905,"sys":10908,"fields":10913},{"tags":10906,"concepts":10907},[],[],{"space":10909,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10911,"publishedVersion":59,"revision":22,"locale":27},{"sys":10910},{"type":12,"linkType":13,"id":14},{"sys":10912},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10914},{"url":270,"details":10915,"fileName":276,"contentType":277},{"size":272,"image":10916},{"width":274,"height":275},{"sys":10918,"fields":10921},{"id":10919,"createdAt":10920},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":10922,"slug":10923,"articleIntro":10922,"category":10924},"6248 - Divers","compte-6248-divers",[10925],{"metadata":10926,"sys":10929,"fields":10936},{"tags":10927,"concepts":10928},[],[],{"space":10930,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10932,"publishedVersion":225,"revision":59,"contentType":10934,"locale":27},{"sys":10931},{"type":12,"linkType":13,"id":14},{"sys":10933},{"id":20,"type":12,"linkType":21},{"sys":10935},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10937,"metaTitle":235,"metaDescription":236,"mainTitle":10938,"subtitle":255,"heroImage":10953,"ctaButton":278,"ctaLink":279},[234],{"data":10939,"content":10940,"nodeType":71},{},[10941,10947],{"data":10942,"content":10943,"nodeType":247},{},[10944],{"data":10945,"marks":10946,"value":246,"nodeType":79},{},[],{"data":10948,"content":10949,"nodeType":84},{},[10950],{"data":10951,"marks":10952,"value":254,"nodeType":79},{},[],{"metadata":10954,"sys":10957,"fields":10962},{"tags":10955,"concepts":10956},[],[],{"space":10958,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":10960,"publishedVersion":59,"revision":22,"locale":27},{"sys":10959},{"type":12,"linkType":13,"id":14},{"sys":10961},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":10963},{"url":270,"details":10964,"fileName":276,"contentType":277},{"size":272,"image":10965},{"width":274,"height":275},{"sys":10967,"fields":10970},{"id":10968,"createdAt":10969},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":10971,"slug":10972,"articleIntro":10971,"category":10973},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[10974],{"metadata":10975,"sys":10978,"fields":10985},{"tags":10976,"concepts":10977},[],[],{"space":10979,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":10981,"publishedVersion":225,"revision":59,"contentType":10983,"locale":27},{"sys":10980},{"type":12,"linkType":13,"id":14},{"sys":10982},{"id":20,"type":12,"linkType":21},{"sys":10984},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":10986,"metaTitle":235,"metaDescription":236,"mainTitle":10987,"subtitle":255,"heroImage":11002,"ctaButton":278,"ctaLink":279},[234],{"data":10988,"content":10989,"nodeType":71},{},[10990,10996],{"data":10991,"content":10992,"nodeType":247},{},[10993],{"data":10994,"marks":10995,"value":246,"nodeType":79},{},[],{"data":10997,"content":10998,"nodeType":84},{},[10999],{"data":11000,"marks":11001,"value":254,"nodeType":79},{},[],{"metadata":11003,"sys":11006,"fields":11011},{"tags":11004,"concepts":11005},[],[],{"space":11007,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11009,"publishedVersion":59,"revision":22,"locale":27},{"sys":11008},{"type":12,"linkType":13,"id":14},{"sys":11010},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11012},{"url":270,"details":11013,"fileName":276,"contentType":277},{"size":272,"image":11014},{"width":274,"height":275},{"sys":11016,"fields":11019},{"id":11017,"createdAt":11018},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":11020,"slug":11021,"articleIntro":11020,"category":11022},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[11023],{"metadata":11024,"sys":11027,"fields":11034},{"tags":11025,"concepts":11026},[],[],{"space":11028,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11030,"publishedVersion":225,"revision":59,"contentType":11032,"locale":27},{"sys":11029},{"type":12,"linkType":13,"id":14},{"sys":11031},{"id":20,"type":12,"linkType":21},{"sys":11033},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11035,"metaTitle":235,"metaDescription":236,"mainTitle":11036,"subtitle":255,"heroImage":11051,"ctaButton":278,"ctaLink":279},[234],{"data":11037,"content":11038,"nodeType":71},{},[11039,11045],{"data":11040,"content":11041,"nodeType":247},{},[11042],{"data":11043,"marks":11044,"value":246,"nodeType":79},{},[],{"data":11046,"content":11047,"nodeType":84},{},[11048],{"data":11049,"marks":11050,"value":254,"nodeType":79},{},[],{"metadata":11052,"sys":11055,"fields":11060},{"tags":11053,"concepts":11054},[],[],{"space":11056,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11058,"publishedVersion":59,"revision":22,"locale":27},{"sys":11057},{"type":12,"linkType":13,"id":14},{"sys":11059},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11061},{"url":270,"details":11062,"fileName":276,"contentType":277},{"size":272,"image":11063},{"width":274,"height":275},{"sys":11065,"fields":11068},{"id":11066,"createdAt":11067},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":11069,"slug":11070,"articleIntro":-1,"category":11071},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[11072],{"metadata":11073,"sys":11076,"fields":11083},{"tags":11074,"concepts":11075},[],[],{"space":11077,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11079,"publishedVersion":225,"revision":59,"contentType":11081,"locale":27},{"sys":11078},{"type":12,"linkType":13,"id":14},{"sys":11080},{"id":20,"type":12,"linkType":21},{"sys":11082},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11084,"metaTitle":235,"metaDescription":236,"mainTitle":11085,"subtitle":255,"heroImage":11100,"ctaButton":278,"ctaLink":279},[234],{"data":11086,"content":11087,"nodeType":71},{},[11088,11094],{"data":11089,"content":11090,"nodeType":247},{},[11091],{"data":11092,"marks":11093,"value":246,"nodeType":79},{},[],{"data":11095,"content":11096,"nodeType":84},{},[11097],{"data":11098,"marks":11099,"value":254,"nodeType":79},{},[],{"metadata":11101,"sys":11104,"fields":11109},{"tags":11102,"concepts":11103},[],[],{"space":11105,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11107,"publishedVersion":59,"revision":22,"locale":27},{"sys":11106},{"type":12,"linkType":13,"id":14},{"sys":11108},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11110},{"url":270,"details":11111,"fileName":276,"contentType":277},{"size":272,"image":11112},{"width":274,"height":275},{"sys":11114,"fields":11117},{"id":11115,"createdAt":11116},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":11118,"slug":11119,"articleIntro":-1,"category":11120},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[11121],{"metadata":11122,"sys":11125,"fields":11132},{"tags":11123,"concepts":11124},[],[],{"space":11126,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11128,"publishedVersion":225,"revision":59,"contentType":11130,"locale":27},{"sys":11127},{"type":12,"linkType":13,"id":14},{"sys":11129},{"id":20,"type":12,"linkType":21},{"sys":11131},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11133,"metaTitle":235,"metaDescription":236,"mainTitle":11134,"subtitle":255,"heroImage":11149,"ctaButton":278,"ctaLink":279},[234],{"data":11135,"content":11136,"nodeType":71},{},[11137,11143],{"data":11138,"content":11139,"nodeType":247},{},[11140],{"data":11141,"marks":11142,"value":246,"nodeType":79},{},[],{"data":11144,"content":11145,"nodeType":84},{},[11146],{"data":11147,"marks":11148,"value":254,"nodeType":79},{},[],{"metadata":11150,"sys":11153,"fields":11158},{"tags":11151,"concepts":11152},[],[],{"space":11154,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11156,"publishedVersion":59,"revision":22,"locale":27},{"sys":11155},{"type":12,"linkType":13,"id":14},{"sys":11157},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11159},{"url":270,"details":11160,"fileName":276,"contentType":277},{"size":272,"image":11161},{"width":274,"height":275},{"sys":11163,"fields":11166},{"id":11164,"createdAt":11165},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":11167,"slug":11168,"articleIntro":-1,"category":11169},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[11170],{"metadata":11171,"sys":11174,"fields":11181},{"tags":11172,"concepts":11173},[],[],{"space":11175,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11177,"publishedVersion":225,"revision":59,"contentType":11179,"locale":27},{"sys":11176},{"type":12,"linkType":13,"id":14},{"sys":11178},{"id":20,"type":12,"linkType":21},{"sys":11180},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11182,"metaTitle":235,"metaDescription":236,"mainTitle":11183,"subtitle":255,"heroImage":11198,"ctaButton":278,"ctaLink":279},[234],{"data":11184,"content":11185,"nodeType":71},{},[11186,11192],{"data":11187,"content":11188,"nodeType":247},{},[11189],{"data":11190,"marks":11191,"value":246,"nodeType":79},{},[],{"data":11193,"content":11194,"nodeType":84},{},[11195],{"data":11196,"marks":11197,"value":254,"nodeType":79},{},[],{"metadata":11199,"sys":11202,"fields":11207},{"tags":11200,"concepts":11201},[],[],{"space":11203,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11205,"publishedVersion":59,"revision":22,"locale":27},{"sys":11204},{"type":12,"linkType":13,"id":14},{"sys":11206},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11208},{"url":270,"details":11209,"fileName":276,"contentType":277},{"size":272,"image":11210},{"width":274,"height":275},{"sys":11212,"fields":11215},{"id":11213,"createdAt":11214},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":11216,"slug":11217,"articleIntro":11216,"category":11218},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[11219],{"metadata":11220,"sys":11223,"fields":11230},{"tags":11221,"concepts":11222},[],[],{"space":11224,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11226,"publishedVersion":225,"revision":59,"contentType":11228,"locale":27},{"sys":11225},{"type":12,"linkType":13,"id":14},{"sys":11227},{"id":20,"type":12,"linkType":21},{"sys":11229},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11231,"metaTitle":235,"metaDescription":236,"mainTitle":11232,"subtitle":255,"heroImage":11247,"ctaButton":278,"ctaLink":279},[234],{"data":11233,"content":11234,"nodeType":71},{},[11235,11241],{"data":11236,"content":11237,"nodeType":247},{},[11238],{"data":11239,"marks":11240,"value":246,"nodeType":79},{},[],{"data":11242,"content":11243,"nodeType":84},{},[11244],{"data":11245,"marks":11246,"value":254,"nodeType":79},{},[],{"metadata":11248,"sys":11251,"fields":11256},{"tags":11249,"concepts":11250},[],[],{"space":11252,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11254,"publishedVersion":59,"revision":22,"locale":27},{"sys":11253},{"type":12,"linkType":13,"id":14},{"sys":11255},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11257},{"url":270,"details":11258,"fileName":276,"contentType":277},{"size":272,"image":11259},{"width":274,"height":275},{"sys":11261,"fields":11264},{"id":11262,"createdAt":11263},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":11265,"slug":11266,"articleIntro":11265,"category":11267},"1681 - Autres emprunts","compte-1681-autres-emprunts",[11268],{"metadata":11269,"sys":11272,"fields":11279},{"tags":11270,"concepts":11271},[],[],{"space":11273,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11275,"publishedVersion":225,"revision":59,"contentType":11277,"locale":27},{"sys":11274},{"type":12,"linkType":13,"id":14},{"sys":11276},{"id":20,"type":12,"linkType":21},{"sys":11278},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11280,"metaTitle":235,"metaDescription":236,"mainTitle":11281,"subtitle":255,"heroImage":11296,"ctaButton":278,"ctaLink":279},[234],{"data":11282,"content":11283,"nodeType":71},{},[11284,11290],{"data":11285,"content":11286,"nodeType":247},{},[11287],{"data":11288,"marks":11289,"value":246,"nodeType":79},{},[],{"data":11291,"content":11292,"nodeType":84},{},[11293],{"data":11294,"marks":11295,"value":254,"nodeType":79},{},[],{"metadata":11297,"sys":11300,"fields":11305},{"tags":11298,"concepts":11299},[],[],{"space":11301,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11303,"publishedVersion":59,"revision":22,"locale":27},{"sys":11302},{"type":12,"linkType":13,"id":14},{"sys":11304},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11306},{"url":270,"details":11307,"fileName":276,"contentType":277},{"size":272,"image":11308},{"width":274,"height":275},{"sys":11310,"fields":11313},{"id":11311,"createdAt":11312},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":11314,"slug":11315,"articleIntro":-1,"category":11316},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[11317],{"metadata":11318,"sys":11321,"fields":11328},{"tags":11319,"concepts":11320},[],[],{"space":11322,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11324,"publishedVersion":225,"revision":59,"contentType":11326,"locale":27},{"sys":11323},{"type":12,"linkType":13,"id":14},{"sys":11325},{"id":20,"type":12,"linkType":21},{"sys":11327},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11329,"metaTitle":235,"metaDescription":236,"mainTitle":11330,"subtitle":255,"heroImage":11345,"ctaButton":278,"ctaLink":279},[234],{"data":11331,"content":11332,"nodeType":71},{},[11333,11339],{"data":11334,"content":11335,"nodeType":247},{},[11336],{"data":11337,"marks":11338,"value":246,"nodeType":79},{},[],{"data":11340,"content":11341,"nodeType":84},{},[11342],{"data":11343,"marks":11344,"value":254,"nodeType":79},{},[],{"metadata":11346,"sys":11349,"fields":11354},{"tags":11347,"concepts":11348},[],[],{"space":11350,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11352,"publishedVersion":59,"revision":22,"locale":27},{"sys":11351},{"type":12,"linkType":13,"id":14},{"sys":11353},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11355},{"url":270,"details":11356,"fileName":276,"contentType":277},{"size":272,"image":11357},{"width":274,"height":275},{"sys":11359,"fields":11362},{"id":11360,"createdAt":11361},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":11363,"slug":11364,"articleIntro":11363,"category":11365},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[11366],{"metadata":11367,"sys":11370,"fields":11377},{"tags":11368,"concepts":11369},[],[],{"space":11371,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11373,"publishedVersion":225,"revision":59,"contentType":11375,"locale":27},{"sys":11372},{"type":12,"linkType":13,"id":14},{"sys":11374},{"id":20,"type":12,"linkType":21},{"sys":11376},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11378,"metaTitle":235,"metaDescription":236,"mainTitle":11379,"subtitle":255,"heroImage":11394,"ctaButton":278,"ctaLink":279},[234],{"data":11380,"content":11381,"nodeType":71},{},[11382,11388],{"data":11383,"content":11384,"nodeType":247},{},[11385],{"data":11386,"marks":11387,"value":246,"nodeType":79},{},[],{"data":11389,"content":11390,"nodeType":84},{},[11391],{"data":11392,"marks":11393,"value":254,"nodeType":79},{},[],{"metadata":11395,"sys":11398,"fields":11403},{"tags":11396,"concepts":11397},[],[],{"space":11399,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11401,"publishedVersion":59,"revision":22,"locale":27},{"sys":11400},{"type":12,"linkType":13,"id":14},{"sys":11402},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11404},{"url":270,"details":11405,"fileName":276,"contentType":277},{"size":272,"image":11406},{"width":274,"height":275},{"sys":11408,"fields":11411},{"id":11409,"createdAt":11410},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":11412,"slug":11413,"articleIntro":11412,"category":11414},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[11415],{"metadata":11416,"sys":11419,"fields":11426},{"tags":11417,"concepts":11418},[],[],{"space":11420,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11422,"publishedVersion":225,"revision":59,"contentType":11424,"locale":27},{"sys":11421},{"type":12,"linkType":13,"id":14},{"sys":11423},{"id":20,"type":12,"linkType":21},{"sys":11425},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11427,"metaTitle":235,"metaDescription":236,"mainTitle":11428,"subtitle":255,"heroImage":11443,"ctaButton":278,"ctaLink":279},[234],{"data":11429,"content":11430,"nodeType":71},{},[11431,11437],{"data":11432,"content":11433,"nodeType":247},{},[11434],{"data":11435,"marks":11436,"value":246,"nodeType":79},{},[],{"data":11438,"content":11439,"nodeType":84},{},[11440],{"data":11441,"marks":11442,"value":254,"nodeType":79},{},[],{"metadata":11444,"sys":11447,"fields":11452},{"tags":11445,"concepts":11446},[],[],{"space":11448,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11450,"publishedVersion":59,"revision":22,"locale":27},{"sys":11449},{"type":12,"linkType":13,"id":14},{"sys":11451},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11453},{"url":270,"details":11454,"fileName":276,"contentType":277},{"size":272,"image":11455},{"width":274,"height":275},{"sys":11457,"fields":11460},{"id":11458,"createdAt":11459},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":11461,"slug":11462,"articleIntro":11461,"category":11463},"506 - Obligations","compte-506-obligations",[11464],{"metadata":11465,"sys":11468,"fields":11475},{"tags":11466,"concepts":11467},[],[],{"space":11469,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11471,"publishedVersion":225,"revision":59,"contentType":11473,"locale":27},{"sys":11470},{"type":12,"linkType":13,"id":14},{"sys":11472},{"id":20,"type":12,"linkType":21},{"sys":11474},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11476,"metaTitle":235,"metaDescription":236,"mainTitle":11477,"subtitle":255,"heroImage":11492,"ctaButton":278,"ctaLink":279},[234],{"data":11478,"content":11479,"nodeType":71},{},[11480,11486],{"data":11481,"content":11482,"nodeType":247},{},[11483],{"data":11484,"marks":11485,"value":246,"nodeType":79},{},[],{"data":11487,"content":11488,"nodeType":84},{},[11489],{"data":11490,"marks":11491,"value":254,"nodeType":79},{},[],{"metadata":11493,"sys":11496,"fields":11501},{"tags":11494,"concepts":11495},[],[],{"space":11497,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11499,"publishedVersion":59,"revision":22,"locale":27},{"sys":11498},{"type":12,"linkType":13,"id":14},{"sys":11500},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11502},{"url":270,"details":11503,"fileName":276,"contentType":277},{"size":272,"image":11504},{"width":274,"height":275},{"sys":11506,"fields":11509},{"id":11507,"createdAt":11508},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":11510,"slug":11511,"articleIntro":-1,"category":11512},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[11513],{"metadata":11514,"sys":11517,"fields":11524},{"tags":11515,"concepts":11516},[],[],{"space":11518,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11520,"publishedVersion":225,"revision":59,"contentType":11522,"locale":27},{"sys":11519},{"type":12,"linkType":13,"id":14},{"sys":11521},{"id":20,"type":12,"linkType":21},{"sys":11523},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11525,"metaTitle":235,"metaDescription":236,"mainTitle":11526,"subtitle":255,"heroImage":11541,"ctaButton":278,"ctaLink":279},[234],{"data":11527,"content":11528,"nodeType":71},{},[11529,11535],{"data":11530,"content":11531,"nodeType":247},{},[11532],{"data":11533,"marks":11534,"value":246,"nodeType":79},{},[],{"data":11536,"content":11537,"nodeType":84},{},[11538],{"data":11539,"marks":11540,"value":254,"nodeType":79},{},[],{"metadata":11542,"sys":11545,"fields":11550},{"tags":11543,"concepts":11544},[],[],{"space":11546,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11548,"publishedVersion":59,"revision":22,"locale":27},{"sys":11547},{"type":12,"linkType":13,"id":14},{"sys":11549},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11551},{"url":270,"details":11552,"fileName":276,"contentType":277},{"size":272,"image":11553},{"width":274,"height":275},{"sys":11555,"fields":11558},{"id":11556,"createdAt":11557},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":11559,"slug":11560,"articleIntro":11559,"category":11561},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[11562],{"metadata":11563,"sys":11566,"fields":11573},{"tags":11564,"concepts":11565},[],[],{"space":11567,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11569,"publishedVersion":225,"revision":59,"contentType":11571,"locale":27},{"sys":11568},{"type":12,"linkType":13,"id":14},{"sys":11570},{"id":20,"type":12,"linkType":21},{"sys":11572},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11574,"metaTitle":235,"metaDescription":236,"mainTitle":11575,"subtitle":255,"heroImage":11590,"ctaButton":278,"ctaLink":279},[234],{"data":11576,"content":11577,"nodeType":71},{},[11578,11584],{"data":11579,"content":11580,"nodeType":247},{},[11581],{"data":11582,"marks":11583,"value":246,"nodeType":79},{},[],{"data":11585,"content":11586,"nodeType":84},{},[11587],{"data":11588,"marks":11589,"value":254,"nodeType":79},{},[],{"metadata":11591,"sys":11594,"fields":11599},{"tags":11592,"concepts":11593},[],[],{"space":11595,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11597,"publishedVersion":59,"revision":22,"locale":27},{"sys":11596},{"type":12,"linkType":13,"id":14},{"sys":11598},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11600},{"url":270,"details":11601,"fileName":276,"contentType":277},{"size":272,"image":11602},{"width":274,"height":275},{"sys":11604,"fields":11607},{"id":11605,"createdAt":11606},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":11608,"slug":11609,"articleIntro":11608,"category":11610},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[11611],{"metadata":11612,"sys":11615,"fields":11622},{"tags":11613,"concepts":11614},[],[],{"space":11616,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11618,"publishedVersion":225,"revision":59,"contentType":11620,"locale":27},{"sys":11617},{"type":12,"linkType":13,"id":14},{"sys":11619},{"id":20,"type":12,"linkType":21},{"sys":11621},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11623,"metaTitle":235,"metaDescription":236,"mainTitle":11624,"subtitle":255,"heroImage":11639,"ctaButton":278,"ctaLink":279},[234],{"data":11625,"content":11626,"nodeType":71},{},[11627,11633],{"data":11628,"content":11629,"nodeType":247},{},[11630],{"data":11631,"marks":11632,"value":246,"nodeType":79},{},[],{"data":11634,"content":11635,"nodeType":84},{},[11636],{"data":11637,"marks":11638,"value":254,"nodeType":79},{},[],{"metadata":11640,"sys":11643,"fields":11648},{"tags":11641,"concepts":11642},[],[],{"space":11644,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11646,"publishedVersion":59,"revision":22,"locale":27},{"sys":11645},{"type":12,"linkType":13,"id":14},{"sys":11647},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11649},{"url":270,"details":11650,"fileName":276,"contentType":277},{"size":272,"image":11651},{"width":274,"height":275},{"sys":11653,"fields":11656},{"id":11654,"createdAt":11655},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":11657,"slug":11658,"articleIntro":11657,"category":11659},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[11660],{"metadata":11661,"sys":11664,"fields":11671},{"tags":11662,"concepts":11663},[],[],{"space":11665,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11667,"publishedVersion":225,"revision":59,"contentType":11669,"locale":27},{"sys":11666},{"type":12,"linkType":13,"id":14},{"sys":11668},{"id":20,"type":12,"linkType":21},{"sys":11670},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11672,"metaTitle":235,"metaDescription":236,"mainTitle":11673,"subtitle":255,"heroImage":11688,"ctaButton":278,"ctaLink":279},[234],{"data":11674,"content":11675,"nodeType":71},{},[11676,11682],{"data":11677,"content":11678,"nodeType":247},{},[11679],{"data":11680,"marks":11681,"value":246,"nodeType":79},{},[],{"data":11683,"content":11684,"nodeType":84},{},[11685],{"data":11686,"marks":11687,"value":254,"nodeType":79},{},[],{"metadata":11689,"sys":11692,"fields":11697},{"tags":11690,"concepts":11691},[],[],{"space":11693,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11695,"publishedVersion":59,"revision":22,"locale":27},{"sys":11694},{"type":12,"linkType":13,"id":14},{"sys":11696},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11698},{"url":270,"details":11699,"fileName":276,"contentType":277},{"size":272,"image":11700},{"width":274,"height":275},{"sys":11702,"fields":11705},{"id":11703,"createdAt":11704},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":11706,"slug":11707,"articleIntro":-1,"category":11708},"Compte 66 - Charges financières","compte-66-charges-financieres",[11709],{"metadata":11710,"sys":11713,"fields":11720},{"tags":11711,"concepts":11712},[],[],{"space":11714,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11716,"publishedVersion":225,"revision":59,"contentType":11718,"locale":27},{"sys":11715},{"type":12,"linkType":13,"id":14},{"sys":11717},{"id":20,"type":12,"linkType":21},{"sys":11719},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11721,"metaTitle":235,"metaDescription":236,"mainTitle":11722,"subtitle":255,"heroImage":11737,"ctaButton":278,"ctaLink":279},[234],{"data":11723,"content":11724,"nodeType":71},{},[11725,11731],{"data":11726,"content":11727,"nodeType":247},{},[11728],{"data":11729,"marks":11730,"value":246,"nodeType":79},{},[],{"data":11732,"content":11733,"nodeType":84},{},[11734],{"data":11735,"marks":11736,"value":254,"nodeType":79},{},[],{"metadata":11738,"sys":11741,"fields":11746},{"tags":11739,"concepts":11740},[],[],{"space":11742,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11744,"publishedVersion":59,"revision":22,"locale":27},{"sys":11743},{"type":12,"linkType":13,"id":14},{"sys":11745},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11747},{"url":270,"details":11748,"fileName":276,"contentType":277},{"size":272,"image":11749},{"width":274,"height":275},{"sys":11751,"fields":11754},{"id":11752,"createdAt":11753},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":11755,"slug":11756,"articleIntro":11755,"category":11757},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[11758],{"metadata":11759,"sys":11762,"fields":11769},{"tags":11760,"concepts":11761},[],[],{"space":11763,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11765,"publishedVersion":225,"revision":59,"contentType":11767,"locale":27},{"sys":11764},{"type":12,"linkType":13,"id":14},{"sys":11766},{"id":20,"type":12,"linkType":21},{"sys":11768},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11770,"metaTitle":235,"metaDescription":236,"mainTitle":11771,"subtitle":255,"heroImage":11786,"ctaButton":278,"ctaLink":279},[234],{"data":11772,"content":11773,"nodeType":71},{},[11774,11780],{"data":11775,"content":11776,"nodeType":247},{},[11777],{"data":11778,"marks":11779,"value":246,"nodeType":79},{},[],{"data":11781,"content":11782,"nodeType":84},{},[11783],{"data":11784,"marks":11785,"value":254,"nodeType":79},{},[],{"metadata":11787,"sys":11790,"fields":11795},{"tags":11788,"concepts":11789},[],[],{"space":11791,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11793,"publishedVersion":59,"revision":22,"locale":27},{"sys":11792},{"type":12,"linkType":13,"id":14},{"sys":11794},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11796},{"url":270,"details":11797,"fileName":276,"contentType":277},{"size":272,"image":11798},{"width":274,"height":275},{"sys":11800,"fields":11803},{"id":11801,"createdAt":11802},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":11804,"slug":11805,"articleIntro":11804,"category":11806},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[11807],{"metadata":11808,"sys":11811,"fields":11818},{"tags":11809,"concepts":11810},[],[],{"space":11812,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11814,"publishedVersion":225,"revision":59,"contentType":11816,"locale":27},{"sys":11813},{"type":12,"linkType":13,"id":14},{"sys":11815},{"id":20,"type":12,"linkType":21},{"sys":11817},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11819,"metaTitle":235,"metaDescription":236,"mainTitle":11820,"subtitle":255,"heroImage":11835,"ctaButton":278,"ctaLink":279},[234],{"data":11821,"content":11822,"nodeType":71},{},[11823,11829],{"data":11824,"content":11825,"nodeType":247},{},[11826],{"data":11827,"marks":11828,"value":246,"nodeType":79},{},[],{"data":11830,"content":11831,"nodeType":84},{},[11832],{"data":11833,"marks":11834,"value":254,"nodeType":79},{},[],{"metadata":11836,"sys":11839,"fields":11844},{"tags":11837,"concepts":11838},[],[],{"space":11840,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11842,"publishedVersion":59,"revision":22,"locale":27},{"sys":11841},{"type":12,"linkType":13,"id":14},{"sys":11843},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11845},{"url":270,"details":11846,"fileName":276,"contentType":277},{"size":272,"image":11847},{"width":274,"height":275},{"sys":11849,"fields":11852},{"id":11850,"createdAt":11851},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":11853,"slug":11854,"articleIntro":11853,"category":11855},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[11856],{"metadata":11857,"sys":11860,"fields":11867},{"tags":11858,"concepts":11859},[],[],{"space":11861,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11863,"publishedVersion":225,"revision":59,"contentType":11865,"locale":27},{"sys":11862},{"type":12,"linkType":13,"id":14},{"sys":11864},{"id":20,"type":12,"linkType":21},{"sys":11866},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11868,"metaTitle":235,"metaDescription":236,"mainTitle":11869,"subtitle":255,"heroImage":11884,"ctaButton":278,"ctaLink":279},[234],{"data":11870,"content":11871,"nodeType":71},{},[11872,11878],{"data":11873,"content":11874,"nodeType":247},{},[11875],{"data":11876,"marks":11877,"value":246,"nodeType":79},{},[],{"data":11879,"content":11880,"nodeType":84},{},[11881],{"data":11882,"marks":11883,"value":254,"nodeType":79},{},[],{"metadata":11885,"sys":11888,"fields":11893},{"tags":11886,"concepts":11887},[],[],{"space":11889,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11891,"publishedVersion":59,"revision":22,"locale":27},{"sys":11890},{"type":12,"linkType":13,"id":14},{"sys":11892},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11894},{"url":270,"details":11895,"fileName":276,"contentType":277},{"size":272,"image":11896},{"width":274,"height":275},{"sys":11898,"fields":11901},{"id":11899,"createdAt":11900},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":11902,"slug":11903,"articleIntro":11902,"category":11904},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[11905],{"metadata":11906,"sys":11909,"fields":11916},{"tags":11907,"concepts":11908},[],[],{"space":11910,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11912,"publishedVersion":225,"revision":59,"contentType":11914,"locale":27},{"sys":11911},{"type":12,"linkType":13,"id":14},{"sys":11913},{"id":20,"type":12,"linkType":21},{"sys":11915},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11917,"metaTitle":235,"metaDescription":236,"mainTitle":11918,"subtitle":255,"heroImage":11933,"ctaButton":278,"ctaLink":279},[234],{"data":11919,"content":11920,"nodeType":71},{},[11921,11927],{"data":11922,"content":11923,"nodeType":247},{},[11924],{"data":11925,"marks":11926,"value":246,"nodeType":79},{},[],{"data":11928,"content":11929,"nodeType":84},{},[11930],{"data":11931,"marks":11932,"value":254,"nodeType":79},{},[],{"metadata":11934,"sys":11937,"fields":11942},{"tags":11935,"concepts":11936},[],[],{"space":11938,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11940,"publishedVersion":59,"revision":22,"locale":27},{"sys":11939},{"type":12,"linkType":13,"id":14},{"sys":11941},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11943},{"url":270,"details":11944,"fileName":276,"contentType":277},{"size":272,"image":11945},{"width":274,"height":275},{"sys":11947,"fields":11950},{"id":11948,"createdAt":11949},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":11951,"slug":11952,"articleIntro":11951,"category":11953},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[11954],{"metadata":11955,"sys":11958,"fields":11965},{"tags":11956,"concepts":11957},[],[],{"space":11959,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":11961,"publishedVersion":225,"revision":59,"contentType":11963,"locale":27},{"sys":11960},{"type":12,"linkType":13,"id":14},{"sys":11962},{"id":20,"type":12,"linkType":21},{"sys":11964},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":11966,"metaTitle":235,"metaDescription":236,"mainTitle":11967,"subtitle":255,"heroImage":11982,"ctaButton":278,"ctaLink":279},[234],{"data":11968,"content":11969,"nodeType":71},{},[11970,11976],{"data":11971,"content":11972,"nodeType":247},{},[11973],{"data":11974,"marks":11975,"value":246,"nodeType":79},{},[],{"data":11977,"content":11978,"nodeType":84},{},[11979],{"data":11980,"marks":11981,"value":254,"nodeType":79},{},[],{"metadata":11983,"sys":11986,"fields":11991},{"tags":11984,"concepts":11985},[],[],{"space":11987,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":11989,"publishedVersion":59,"revision":22,"locale":27},{"sys":11988},{"type":12,"linkType":13,"id":14},{"sys":11990},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":11992},{"url":270,"details":11993,"fileName":276,"contentType":277},{"size":272,"image":11994},{"width":274,"height":275},{"sys":11996,"fields":11999},{"id":11997,"createdAt":11998},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":12000,"slug":12001,"articleIntro":12000,"category":12002},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[12003],{"metadata":12004,"sys":12007,"fields":12014},{"tags":12005,"concepts":12006},[],[],{"space":12008,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12010,"publishedVersion":225,"revision":59,"contentType":12012,"locale":27},{"sys":12009},{"type":12,"linkType":13,"id":14},{"sys":12011},{"id":20,"type":12,"linkType":21},{"sys":12013},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12015,"metaTitle":235,"metaDescription":236,"mainTitle":12016,"subtitle":255,"heroImage":12031,"ctaButton":278,"ctaLink":279},[234],{"data":12017,"content":12018,"nodeType":71},{},[12019,12025],{"data":12020,"content":12021,"nodeType":247},{},[12022],{"data":12023,"marks":12024,"value":246,"nodeType":79},{},[],{"data":12026,"content":12027,"nodeType":84},{},[12028],{"data":12029,"marks":12030,"value":254,"nodeType":79},{},[],{"metadata":12032,"sys":12035,"fields":12040},{"tags":12033,"concepts":12034},[],[],{"space":12036,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12038,"publishedVersion":59,"revision":22,"locale":27},{"sys":12037},{"type":12,"linkType":13,"id":14},{"sys":12039},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12041},{"url":270,"details":12042,"fileName":276,"contentType":277},{"size":272,"image":12043},{"width":274,"height":275},{"sys":12045,"fields":12048},{"id":12046,"createdAt":12047},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":12049,"slug":12050,"articleIntro":12049,"category":12051},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[12052],{"metadata":12053,"sys":12056,"fields":12063},{"tags":12054,"concepts":12055},[],[],{"space":12057,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12059,"publishedVersion":225,"revision":59,"contentType":12061,"locale":27},{"sys":12058},{"type":12,"linkType":13,"id":14},{"sys":12060},{"id":20,"type":12,"linkType":21},{"sys":12062},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12064,"metaTitle":235,"metaDescription":236,"mainTitle":12065,"subtitle":255,"heroImage":12080,"ctaButton":278,"ctaLink":279},[234],{"data":12066,"content":12067,"nodeType":71},{},[12068,12074],{"data":12069,"content":12070,"nodeType":247},{},[12071],{"data":12072,"marks":12073,"value":246,"nodeType":79},{},[],{"data":12075,"content":12076,"nodeType":84},{},[12077],{"data":12078,"marks":12079,"value":254,"nodeType":79},{},[],{"metadata":12081,"sys":12084,"fields":12089},{"tags":12082,"concepts":12083},[],[],{"space":12085,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12087,"publishedVersion":59,"revision":22,"locale":27},{"sys":12086},{"type":12,"linkType":13,"id":14},{"sys":12088},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12090},{"url":270,"details":12091,"fileName":276,"contentType":277},{"size":272,"image":12092},{"width":274,"height":275},{"sys":12094,"fields":12097},{"id":12095,"createdAt":12096},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":12098,"slug":12099,"articleIntro":12098,"category":12100},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[12101],{"metadata":12102,"sys":12105,"fields":12112},{"tags":12103,"concepts":12104},[],[],{"space":12106,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12108,"publishedVersion":225,"revision":59,"contentType":12110,"locale":27},{"sys":12107},{"type":12,"linkType":13,"id":14},{"sys":12109},{"id":20,"type":12,"linkType":21},{"sys":12111},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12113,"metaTitle":235,"metaDescription":236,"mainTitle":12114,"subtitle":255,"heroImage":12129,"ctaButton":278,"ctaLink":279},[234],{"data":12115,"content":12116,"nodeType":71},{},[12117,12123],{"data":12118,"content":12119,"nodeType":247},{},[12120],{"data":12121,"marks":12122,"value":246,"nodeType":79},{},[],{"data":12124,"content":12125,"nodeType":84},{},[12126],{"data":12127,"marks":12128,"value":254,"nodeType":79},{},[],{"metadata":12130,"sys":12133,"fields":12138},{"tags":12131,"concepts":12132},[],[],{"space":12134,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12136,"publishedVersion":59,"revision":22,"locale":27},{"sys":12135},{"type":12,"linkType":13,"id":14},{"sys":12137},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12139},{"url":270,"details":12140,"fileName":276,"contentType":277},{"size":272,"image":12141},{"width":274,"height":275},{"sys":12143,"fields":12146},{"id":12144,"createdAt":12145},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":12147,"slug":12148,"articleIntro":-1,"category":12149},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[12150],{"metadata":12151,"sys":12154,"fields":12161},{"tags":12152,"concepts":12153},[],[],{"space":12155,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12157,"publishedVersion":225,"revision":59,"contentType":12159,"locale":27},{"sys":12156},{"type":12,"linkType":13,"id":14},{"sys":12158},{"id":20,"type":12,"linkType":21},{"sys":12160},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12162,"metaTitle":235,"metaDescription":236,"mainTitle":12163,"subtitle":255,"heroImage":12178,"ctaButton":278,"ctaLink":279},[234],{"data":12164,"content":12165,"nodeType":71},{},[12166,12172],{"data":12167,"content":12168,"nodeType":247},{},[12169],{"data":12170,"marks":12171,"value":246,"nodeType":79},{},[],{"data":12173,"content":12174,"nodeType":84},{},[12175],{"data":12176,"marks":12177,"value":254,"nodeType":79},{},[],{"metadata":12179,"sys":12182,"fields":12187},{"tags":12180,"concepts":12181},[],[],{"space":12183,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12185,"publishedVersion":59,"revision":22,"locale":27},{"sys":12184},{"type":12,"linkType":13,"id":14},{"sys":12186},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12188},{"url":270,"details":12189,"fileName":276,"contentType":277},{"size":272,"image":12190},{"width":274,"height":275},{"sys":12192,"fields":12195},{"id":12193,"createdAt":12194},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":12196,"slug":12197,"articleIntro":12196,"category":12198},"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",[12199],{"metadata":12200,"sys":12203,"fields":12210},{"tags":12201,"concepts":12202},[],[],{"space":12204,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12206,"publishedVersion":225,"revision":59,"contentType":12208,"locale":27},{"sys":12205},{"type":12,"linkType":13,"id":14},{"sys":12207},{"id":20,"type":12,"linkType":21},{"sys":12209},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12211,"metaTitle":235,"metaDescription":236,"mainTitle":12212,"subtitle":255,"heroImage":12227,"ctaButton":278,"ctaLink":279},[234],{"data":12213,"content":12214,"nodeType":71},{},[12215,12221],{"data":12216,"content":12217,"nodeType":247},{},[12218],{"data":12219,"marks":12220,"value":246,"nodeType":79},{},[],{"data":12222,"content":12223,"nodeType":84},{},[12224],{"data":12225,"marks":12226,"value":254,"nodeType":79},{},[],{"metadata":12228,"sys":12231,"fields":12236},{"tags":12229,"concepts":12230},[],[],{"space":12232,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12234,"publishedVersion":59,"revision":22,"locale":27},{"sys":12233},{"type":12,"linkType":13,"id":14},{"sys":12235},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12237},{"url":270,"details":12238,"fileName":276,"contentType":277},{"size":272,"image":12239},{"width":274,"height":275},{"sys":12241,"fields":12244},{"id":12242,"createdAt":12243},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":12245,"slug":12246,"articleIntro":-1,"category":12247},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[12248],{"metadata":12249,"sys":12252,"fields":12259},{"tags":12250,"concepts":12251},[],[],{"space":12253,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12255,"publishedVersion":225,"revision":59,"contentType":12257,"locale":27},{"sys":12254},{"type":12,"linkType":13,"id":14},{"sys":12256},{"id":20,"type":12,"linkType":21},{"sys":12258},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12260,"metaTitle":235,"metaDescription":236,"mainTitle":12261,"subtitle":255,"heroImage":12276,"ctaButton":278,"ctaLink":279},[234],{"data":12262,"content":12263,"nodeType":71},{},[12264,12270],{"data":12265,"content":12266,"nodeType":247},{},[12267],{"data":12268,"marks":12269,"value":246,"nodeType":79},{},[],{"data":12271,"content":12272,"nodeType":84},{},[12273],{"data":12274,"marks":12275,"value":254,"nodeType":79},{},[],{"metadata":12277,"sys":12280,"fields":12285},{"tags":12278,"concepts":12279},[],[],{"space":12281,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12283,"publishedVersion":59,"revision":22,"locale":27},{"sys":12282},{"type":12,"linkType":13,"id":14},{"sys":12284},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12286},{"url":270,"details":12287,"fileName":276,"contentType":277},{"size":272,"image":12288},{"width":274,"height":275},{"sys":12290,"fields":12293},{"id":12291,"createdAt":12292},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":12294,"slug":12295,"articleIntro":12294,"category":12296},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[12297],{"metadata":12298,"sys":12301,"fields":12308},{"tags":12299,"concepts":12300},[],[],{"space":12302,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12304,"publishedVersion":225,"revision":59,"contentType":12306,"locale":27},{"sys":12303},{"type":12,"linkType":13,"id":14},{"sys":12305},{"id":20,"type":12,"linkType":21},{"sys":12307},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12309,"metaTitle":235,"metaDescription":236,"mainTitle":12310,"subtitle":255,"heroImage":12325,"ctaButton":278,"ctaLink":279},[234],{"data":12311,"content":12312,"nodeType":71},{},[12313,12319],{"data":12314,"content":12315,"nodeType":247},{},[12316],{"data":12317,"marks":12318,"value":246,"nodeType":79},{},[],{"data":12320,"content":12321,"nodeType":84},{},[12322],{"data":12323,"marks":12324,"value":254,"nodeType":79},{},[],{"metadata":12326,"sys":12329,"fields":12334},{"tags":12327,"concepts":12328},[],[],{"space":12330,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12332,"publishedVersion":59,"revision":22,"locale":27},{"sys":12331},{"type":12,"linkType":13,"id":14},{"sys":12333},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12335},{"url":270,"details":12336,"fileName":276,"contentType":277},{"size":272,"image":12337},{"width":274,"height":275},{"sys":12339,"fields":12342},{"id":12340,"createdAt":12341},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":12343,"slug":12344,"articleIntro":12343,"category":12345},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[12346],{"metadata":12347,"sys":12350,"fields":12357},{"tags":12348,"concepts":12349},[],[],{"space":12351,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12353,"publishedVersion":225,"revision":59,"contentType":12355,"locale":27},{"sys":12352},{"type":12,"linkType":13,"id":14},{"sys":12354},{"id":20,"type":12,"linkType":21},{"sys":12356},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12358,"metaTitle":235,"metaDescription":236,"mainTitle":12359,"subtitle":255,"heroImage":12374,"ctaButton":278,"ctaLink":279},[234],{"data":12360,"content":12361,"nodeType":71},{},[12362,12368],{"data":12363,"content":12364,"nodeType":247},{},[12365],{"data":12366,"marks":12367,"value":246,"nodeType":79},{},[],{"data":12369,"content":12370,"nodeType":84},{},[12371],{"data":12372,"marks":12373,"value":254,"nodeType":79},{},[],{"metadata":12375,"sys":12378,"fields":12383},{"tags":12376,"concepts":12377},[],[],{"space":12379,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12381,"publishedVersion":59,"revision":22,"locale":27},{"sys":12380},{"type":12,"linkType":13,"id":14},{"sys":12382},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12384},{"url":270,"details":12385,"fileName":276,"contentType":277},{"size":272,"image":12386},{"width":274,"height":275},{"sys":12388,"fields":12391},{"id":12389,"createdAt":12390},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":12392,"slug":12393,"articleIntro":-1,"category":12394},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[12395],{"metadata":12396,"sys":12399,"fields":12406},{"tags":12397,"concepts":12398},[],[],{"space":12400,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12402,"publishedVersion":225,"revision":59,"contentType":12404,"locale":27},{"sys":12401},{"type":12,"linkType":13,"id":14},{"sys":12403},{"id":20,"type":12,"linkType":21},{"sys":12405},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12407,"metaTitle":235,"metaDescription":236,"mainTitle":12408,"subtitle":255,"heroImage":12423,"ctaButton":278,"ctaLink":279},[234],{"data":12409,"content":12410,"nodeType":71},{},[12411,12417],{"data":12412,"content":12413,"nodeType":247},{},[12414],{"data":12415,"marks":12416,"value":246,"nodeType":79},{},[],{"data":12418,"content":12419,"nodeType":84},{},[12420],{"data":12421,"marks":12422,"value":254,"nodeType":79},{},[],{"metadata":12424,"sys":12427,"fields":12432},{"tags":12425,"concepts":12426},[],[],{"space":12428,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12430,"publishedVersion":59,"revision":22,"locale":27},{"sys":12429},{"type":12,"linkType":13,"id":14},{"sys":12431},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12433},{"url":270,"details":12434,"fileName":276,"contentType":277},{"size":272,"image":12435},{"width":274,"height":275},{"sys":12437,"fields":12440},{"id":12438,"createdAt":12439},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":12441,"slug":12442,"articleIntro":12441,"category":12443},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[12444],{"metadata":12445,"sys":12448,"fields":12455},{"tags":12446,"concepts":12447},[],[],{"space":12449,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12451,"publishedVersion":225,"revision":59,"contentType":12453,"locale":27},{"sys":12450},{"type":12,"linkType":13,"id":14},{"sys":12452},{"id":20,"type":12,"linkType":21},{"sys":12454},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12456,"metaTitle":235,"metaDescription":236,"mainTitle":12457,"subtitle":255,"heroImage":12472,"ctaButton":278,"ctaLink":279},[234],{"data":12458,"content":12459,"nodeType":71},{},[12460,12466],{"data":12461,"content":12462,"nodeType":247},{},[12463],{"data":12464,"marks":12465,"value":246,"nodeType":79},{},[],{"data":12467,"content":12468,"nodeType":84},{},[12469],{"data":12470,"marks":12471,"value":254,"nodeType":79},{},[],{"metadata":12473,"sys":12476,"fields":12481},{"tags":12474,"concepts":12475},[],[],{"space":12477,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12479,"publishedVersion":59,"revision":22,"locale":27},{"sys":12478},{"type":12,"linkType":13,"id":14},{"sys":12480},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12482},{"url":270,"details":12483,"fileName":276,"contentType":277},{"size":272,"image":12484},{"width":274,"height":275},{"sys":12486,"fields":12489},{"id":12487,"createdAt":12488},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":12490,"slug":12491,"articleIntro":12490,"category":12492},"6358 - Autres droits","compte-6358-autres-droits",[12493],{"metadata":12494,"sys":12497,"fields":12504},{"tags":12495,"concepts":12496},[],[],{"space":12498,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12500,"publishedVersion":225,"revision":59,"contentType":12502,"locale":27},{"sys":12499},{"type":12,"linkType":13,"id":14},{"sys":12501},{"id":20,"type":12,"linkType":21},{"sys":12503},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12505,"metaTitle":235,"metaDescription":236,"mainTitle":12506,"subtitle":255,"heroImage":12521,"ctaButton":278,"ctaLink":279},[234],{"data":12507,"content":12508,"nodeType":71},{},[12509,12515],{"data":12510,"content":12511,"nodeType":247},{},[12512],{"data":12513,"marks":12514,"value":246,"nodeType":79},{},[],{"data":12516,"content":12517,"nodeType":84},{},[12518],{"data":12519,"marks":12520,"value":254,"nodeType":79},{},[],{"metadata":12522,"sys":12525,"fields":12530},{"tags":12523,"concepts":12524},[],[],{"space":12526,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12528,"publishedVersion":59,"revision":22,"locale":27},{"sys":12527},{"type":12,"linkType":13,"id":14},{"sys":12529},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12531},{"url":270,"details":12532,"fileName":276,"contentType":277},{"size":272,"image":12533},{"width":274,"height":275},{"sys":12535,"fields":12538},{"id":12536,"createdAt":12537},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":12539,"slug":12540,"articleIntro":12539,"category":12541},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[12542],{"metadata":12543,"sys":12546,"fields":12553},{"tags":12544,"concepts":12545},[],[],{"space":12547,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12549,"publishedVersion":225,"revision":59,"contentType":12551,"locale":27},{"sys":12548},{"type":12,"linkType":13,"id":14},{"sys":12550},{"id":20,"type":12,"linkType":21},{"sys":12552},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12554,"metaTitle":235,"metaDescription":236,"mainTitle":12555,"subtitle":255,"heroImage":12570,"ctaButton":278,"ctaLink":279},[234],{"data":12556,"content":12557,"nodeType":71},{},[12558,12564],{"data":12559,"content":12560,"nodeType":247},{},[12561],{"data":12562,"marks":12563,"value":246,"nodeType":79},{},[],{"data":12565,"content":12566,"nodeType":84},{},[12567],{"data":12568,"marks":12569,"value":254,"nodeType":79},{},[],{"metadata":12571,"sys":12574,"fields":12579},{"tags":12572,"concepts":12573},[],[],{"space":12575,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12577,"publishedVersion":59,"revision":22,"locale":27},{"sys":12576},{"type":12,"linkType":13,"id":14},{"sys":12578},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12580},{"url":270,"details":12581,"fileName":276,"contentType":277},{"size":272,"image":12582},{"width":274,"height":275},{"sys":12584,"fields":12587},{"id":12585,"createdAt":12586},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":12588,"slug":12589,"articleIntro":12588,"category":12590},"668 - Autres charges financières","compte-668-autres-charges-financieres",[12591],{"metadata":12592,"sys":12595,"fields":12602},{"tags":12593,"concepts":12594},[],[],{"space":12596,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12598,"publishedVersion":225,"revision":59,"contentType":12600,"locale":27},{"sys":12597},{"type":12,"linkType":13,"id":14},{"sys":12599},{"id":20,"type":12,"linkType":21},{"sys":12601},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12603,"metaTitle":235,"metaDescription":236,"mainTitle":12604,"subtitle":255,"heroImage":12619,"ctaButton":278,"ctaLink":279},[234],{"data":12605,"content":12606,"nodeType":71},{},[12607,12613],{"data":12608,"content":12609,"nodeType":247},{},[12610],{"data":12611,"marks":12612,"value":246,"nodeType":79},{},[],{"data":12614,"content":12615,"nodeType":84},{},[12616],{"data":12617,"marks":12618,"value":254,"nodeType":79},{},[],{"metadata":12620,"sys":12623,"fields":12628},{"tags":12621,"concepts":12622},[],[],{"space":12624,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12626,"publishedVersion":59,"revision":22,"locale":27},{"sys":12625},{"type":12,"linkType":13,"id":14},{"sys":12627},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12629},{"url":270,"details":12630,"fileName":276,"contentType":277},{"size":272,"image":12631},{"width":274,"height":275},{"sys":12633,"fields":12636},{"id":12634,"createdAt":12635},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":12637,"slug":12638,"articleIntro":-1,"category":12639},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[12640],{"metadata":12641,"sys":12644,"fields":12651},{"tags":12642,"concepts":12643},[],[],{"space":12645,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12647,"publishedVersion":225,"revision":59,"contentType":12649,"locale":27},{"sys":12646},{"type":12,"linkType":13,"id":14},{"sys":12648},{"id":20,"type":12,"linkType":21},{"sys":12650},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12652,"metaTitle":235,"metaDescription":236,"mainTitle":12653,"subtitle":255,"heroImage":12668,"ctaButton":278,"ctaLink":279},[234],{"data":12654,"content":12655,"nodeType":71},{},[12656,12662],{"data":12657,"content":12658,"nodeType":247},{},[12659],{"data":12660,"marks":12661,"value":246,"nodeType":79},{},[],{"data":12663,"content":12664,"nodeType":84},{},[12665],{"data":12666,"marks":12667,"value":254,"nodeType":79},{},[],{"metadata":12669,"sys":12672,"fields":12677},{"tags":12670,"concepts":12671},[],[],{"space":12673,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12675,"publishedVersion":59,"revision":22,"locale":27},{"sys":12674},{"type":12,"linkType":13,"id":14},{"sys":12676},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12678},{"url":270,"details":12679,"fileName":276,"contentType":277},{"size":272,"image":12680},{"width":274,"height":275},{"sys":12682,"fields":12685},{"id":12683,"createdAt":12684},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":12686,"slug":12687,"articleIntro":-1,"category":12688},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[12689],{"metadata":12690,"sys":12693,"fields":12700},{"tags":12691,"concepts":12692},[],[],{"space":12694,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12696,"publishedVersion":225,"revision":59,"contentType":12698,"locale":27},{"sys":12695},{"type":12,"linkType":13,"id":14},{"sys":12697},{"id":20,"type":12,"linkType":21},{"sys":12699},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12701,"metaTitle":235,"metaDescription":236,"mainTitle":12702,"subtitle":255,"heroImage":12717,"ctaButton":278,"ctaLink":279},[234],{"data":12703,"content":12704,"nodeType":71},{},[12705,12711],{"data":12706,"content":12707,"nodeType":247},{},[12708],{"data":12709,"marks":12710,"value":246,"nodeType":79},{},[],{"data":12712,"content":12713,"nodeType":84},{},[12714],{"data":12715,"marks":12716,"value":254,"nodeType":79},{},[],{"metadata":12718,"sys":12721,"fields":12726},{"tags":12719,"concepts":12720},[],[],{"space":12722,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12724,"publishedVersion":59,"revision":22,"locale":27},{"sys":12723},{"type":12,"linkType":13,"id":14},{"sys":12725},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12727},{"url":270,"details":12728,"fileName":276,"contentType":277},{"size":272,"image":12729},{"width":274,"height":275},{"sys":12731,"fields":12734},{"id":12732,"createdAt":12733},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":12735,"slug":12736,"articleIntro":12735,"category":12737},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[12738],{"metadata":12739,"sys":12742,"fields":12749},{"tags":12740,"concepts":12741},[],[],{"space":12743,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12745,"publishedVersion":225,"revision":59,"contentType":12747,"locale":27},{"sys":12744},{"type":12,"linkType":13,"id":14},{"sys":12746},{"id":20,"type":12,"linkType":21},{"sys":12748},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12750,"metaTitle":235,"metaDescription":236,"mainTitle":12751,"subtitle":255,"heroImage":12766,"ctaButton":278,"ctaLink":279},[234],{"data":12752,"content":12753,"nodeType":71},{},[12754,12760],{"data":12755,"content":12756,"nodeType":247},{},[12757],{"data":12758,"marks":12759,"value":246,"nodeType":79},{},[],{"data":12761,"content":12762,"nodeType":84},{},[12763],{"data":12764,"marks":12765,"value":254,"nodeType":79},{},[],{"metadata":12767,"sys":12770,"fields":12775},{"tags":12768,"concepts":12769},[],[],{"space":12771,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12773,"publishedVersion":59,"revision":22,"locale":27},{"sys":12772},{"type":12,"linkType":13,"id":14},{"sys":12774},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12776},{"url":270,"details":12777,"fileName":276,"contentType":277},{"size":272,"image":12778},{"width":274,"height":275},{"sys":12780,"fields":12783},{"id":12781,"createdAt":12782},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":12784,"slug":12785,"articleIntro":12784,"category":12786},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[12787],{"metadata":12788,"sys":12791,"fields":12798},{"tags":12789,"concepts":12790},[],[],{"space":12792,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12794,"publishedVersion":225,"revision":59,"contentType":12796,"locale":27},{"sys":12793},{"type":12,"linkType":13,"id":14},{"sys":12795},{"id":20,"type":12,"linkType":21},{"sys":12797},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12799,"metaTitle":235,"metaDescription":236,"mainTitle":12800,"subtitle":255,"heroImage":12815,"ctaButton":278,"ctaLink":279},[234],{"data":12801,"content":12802,"nodeType":71},{},[12803,12809],{"data":12804,"content":12805,"nodeType":247},{},[12806],{"data":12807,"marks":12808,"value":246,"nodeType":79},{},[],{"data":12810,"content":12811,"nodeType":84},{},[12812],{"data":12813,"marks":12814,"value":254,"nodeType":79},{},[],{"metadata":12816,"sys":12819,"fields":12824},{"tags":12817,"concepts":12818},[],[],{"space":12820,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12822,"publishedVersion":59,"revision":22,"locale":27},{"sys":12821},{"type":12,"linkType":13,"id":14},{"sys":12823},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12825},{"url":270,"details":12826,"fileName":276,"contentType":277},{"size":272,"image":12827},{"width":274,"height":275},{"sys":12829,"fields":12832},{"id":12830,"createdAt":12831},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":12833,"slug":12834,"articleIntro":12833,"category":12835},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[12836],{"metadata":12837,"sys":12840,"fields":12847},{"tags":12838,"concepts":12839},[],[],{"space":12841,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12843,"publishedVersion":225,"revision":59,"contentType":12845,"locale":27},{"sys":12842},{"type":12,"linkType":13,"id":14},{"sys":12844},{"id":20,"type":12,"linkType":21},{"sys":12846},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12848,"metaTitle":235,"metaDescription":236,"mainTitle":12849,"subtitle":255,"heroImage":12864,"ctaButton":278,"ctaLink":279},[234],{"data":12850,"content":12851,"nodeType":71},{},[12852,12858],{"data":12853,"content":12854,"nodeType":247},{},[12855],{"data":12856,"marks":12857,"value":246,"nodeType":79},{},[],{"data":12859,"content":12860,"nodeType":84},{},[12861],{"data":12862,"marks":12863,"value":254,"nodeType":79},{},[],{"metadata":12865,"sys":12868,"fields":12873},{"tags":12866,"concepts":12867},[],[],{"space":12869,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12871,"publishedVersion":59,"revision":22,"locale":27},{"sys":12870},{"type":12,"linkType":13,"id":14},{"sys":12872},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12874},{"url":270,"details":12875,"fileName":276,"contentType":277},{"size":272,"image":12876},{"width":274,"height":275},{"sys":12878,"fields":12881},{"id":12879,"createdAt":12880},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":12882,"slug":12883,"articleIntro":12882,"category":12884},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[12885],{"metadata":12886,"sys":12889,"fields":12896},{"tags":12887,"concepts":12888},[],[],{"space":12890,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12892,"publishedVersion":225,"revision":59,"contentType":12894,"locale":27},{"sys":12891},{"type":12,"linkType":13,"id":14},{"sys":12893},{"id":20,"type":12,"linkType":21},{"sys":12895},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12897,"metaTitle":235,"metaDescription":236,"mainTitle":12898,"subtitle":255,"heroImage":12913,"ctaButton":278,"ctaLink":279},[234],{"data":12899,"content":12900,"nodeType":71},{},[12901,12907],{"data":12902,"content":12903,"nodeType":247},{},[12904],{"data":12905,"marks":12906,"value":246,"nodeType":79},{},[],{"data":12908,"content":12909,"nodeType":84},{},[12910],{"data":12911,"marks":12912,"value":254,"nodeType":79},{},[],{"metadata":12914,"sys":12917,"fields":12922},{"tags":12915,"concepts":12916},[],[],{"space":12918,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12920,"publishedVersion":59,"revision":22,"locale":27},{"sys":12919},{"type":12,"linkType":13,"id":14},{"sys":12921},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12923},{"url":270,"details":12924,"fileName":276,"contentType":277},{"size":272,"image":12925},{"width":274,"height":275},{"sys":12927,"fields":12930},{"id":12928,"createdAt":12929},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":12931,"slug":12932,"articleIntro":12931,"category":12933},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[12934],{"metadata":12935,"sys":12938,"fields":12945},{"tags":12936,"concepts":12937},[],[],{"space":12939,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12941,"publishedVersion":225,"revision":59,"contentType":12943,"locale":27},{"sys":12940},{"type":12,"linkType":13,"id":14},{"sys":12942},{"id":20,"type":12,"linkType":21},{"sys":12944},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12946,"metaTitle":235,"metaDescription":236,"mainTitle":12947,"subtitle":255,"heroImage":12962,"ctaButton":278,"ctaLink":279},[234],{"data":12948,"content":12949,"nodeType":71},{},[12950,12956],{"data":12951,"content":12952,"nodeType":247},{},[12953],{"data":12954,"marks":12955,"value":246,"nodeType":79},{},[],{"data":12957,"content":12958,"nodeType":84},{},[12959],{"data":12960,"marks":12961,"value":254,"nodeType":79},{},[],{"metadata":12963,"sys":12966,"fields":12971},{"tags":12964,"concepts":12965},[],[],{"space":12967,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":12969,"publishedVersion":59,"revision":22,"locale":27},{"sys":12968},{"type":12,"linkType":13,"id":14},{"sys":12970},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":12972},{"url":270,"details":12973,"fileName":276,"contentType":277},{"size":272,"image":12974},{"width":274,"height":275},{"sys":12976,"fields":12979},{"id":12977,"createdAt":12978},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":12980,"slug":12981,"articleIntro":12980,"category":12982},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[12983],{"metadata":12984,"sys":12987,"fields":12994},{"tags":12985,"concepts":12986},[],[],{"space":12988,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":12990,"publishedVersion":225,"revision":59,"contentType":12992,"locale":27},{"sys":12989},{"type":12,"linkType":13,"id":14},{"sys":12991},{"id":20,"type":12,"linkType":21},{"sys":12993},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":12995,"metaTitle":235,"metaDescription":236,"mainTitle":12996,"subtitle":255,"heroImage":13011,"ctaButton":278,"ctaLink":279},[234],{"data":12997,"content":12998,"nodeType":71},{},[12999,13005],{"data":13000,"content":13001,"nodeType":247},{},[13002],{"data":13003,"marks":13004,"value":246,"nodeType":79},{},[],{"data":13006,"content":13007,"nodeType":84},{},[13008],{"data":13009,"marks":13010,"value":254,"nodeType":79},{},[],{"metadata":13012,"sys":13015,"fields":13020},{"tags":13013,"concepts":13014},[],[],{"space":13016,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13018,"publishedVersion":59,"revision":22,"locale":27},{"sys":13017},{"type":12,"linkType":13,"id":14},{"sys":13019},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13021},{"url":270,"details":13022,"fileName":276,"contentType":277},{"size":272,"image":13023},{"width":274,"height":275},{"sys":13025,"fields":13028},{"id":13026,"createdAt":13027},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":13029,"slug":13030,"articleIntro":-1,"category":13031},"Compte 628 - Divers","compte-628-divers",[13032],{"metadata":13033,"sys":13036,"fields":13043},{"tags":13034,"concepts":13035},[],[],{"space":13037,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13039,"publishedVersion":225,"revision":59,"contentType":13041,"locale":27},{"sys":13038},{"type":12,"linkType":13,"id":14},{"sys":13040},{"id":20,"type":12,"linkType":21},{"sys":13042},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13044,"metaTitle":235,"metaDescription":236,"mainTitle":13045,"subtitle":255,"heroImage":13060,"ctaButton":278,"ctaLink":279},[234],{"data":13046,"content":13047,"nodeType":71},{},[13048,13054],{"data":13049,"content":13050,"nodeType":247},{},[13051],{"data":13052,"marks":13053,"value":246,"nodeType":79},{},[],{"data":13055,"content":13056,"nodeType":84},{},[13057],{"data":13058,"marks":13059,"value":254,"nodeType":79},{},[],{"metadata":13061,"sys":13064,"fields":13069},{"tags":13062,"concepts":13063},[],[],{"space":13065,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13067,"publishedVersion":59,"revision":22,"locale":27},{"sys":13066},{"type":12,"linkType":13,"id":14},{"sys":13068},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13070},{"url":270,"details":13071,"fileName":276,"contentType":277},{"size":272,"image":13072},{"width":274,"height":275},{"sys":13074,"fields":13077},{"id":13075,"createdAt":13076},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":13078,"slug":13079,"articleIntro":13078,"category":13080},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[13081],{"metadata":13082,"sys":13085,"fields":13092},{"tags":13083,"concepts":13084},[],[],{"space":13086,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13088,"publishedVersion":225,"revision":59,"contentType":13090,"locale":27},{"sys":13087},{"type":12,"linkType":13,"id":14},{"sys":13089},{"id":20,"type":12,"linkType":21},{"sys":13091},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13093,"metaTitle":235,"metaDescription":236,"mainTitle":13094,"subtitle":255,"heroImage":13109,"ctaButton":278,"ctaLink":279},[234],{"data":13095,"content":13096,"nodeType":71},{},[13097,13103],{"data":13098,"content":13099,"nodeType":247},{},[13100],{"data":13101,"marks":13102,"value":246,"nodeType":79},{},[],{"data":13104,"content":13105,"nodeType":84},{},[13106],{"data":13107,"marks":13108,"value":254,"nodeType":79},{},[],{"metadata":13110,"sys":13113,"fields":13118},{"tags":13111,"concepts":13112},[],[],{"space":13114,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13116,"publishedVersion":59,"revision":22,"locale":27},{"sys":13115},{"type":12,"linkType":13,"id":14},{"sys":13117},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13119},{"url":270,"details":13120,"fileName":276,"contentType":277},{"size":272,"image":13121},{"width":274,"height":275},{"sys":13123,"fields":13126},{"id":13124,"createdAt":13125},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":13127,"slug":13128,"articleIntro":13127,"category":13129},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[13130],{"metadata":13131,"sys":13134,"fields":13141},{"tags":13132,"concepts":13133},[],[],{"space":13135,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13137,"publishedVersion":225,"revision":59,"contentType":13139,"locale":27},{"sys":13136},{"type":12,"linkType":13,"id":14},{"sys":13138},{"id":20,"type":12,"linkType":21},{"sys":13140},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13142,"metaTitle":235,"metaDescription":236,"mainTitle":13143,"subtitle":255,"heroImage":13158,"ctaButton":278,"ctaLink":279},[234],{"data":13144,"content":13145,"nodeType":71},{},[13146,13152],{"data":13147,"content":13148,"nodeType":247},{},[13149],{"data":13150,"marks":13151,"value":246,"nodeType":79},{},[],{"data":13153,"content":13154,"nodeType":84},{},[13155],{"data":13156,"marks":13157,"value":254,"nodeType":79},{},[],{"metadata":13159,"sys":13162,"fields":13167},{"tags":13160,"concepts":13161},[],[],{"space":13163,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13165,"publishedVersion":59,"revision":22,"locale":27},{"sys":13164},{"type":12,"linkType":13,"id":14},{"sys":13166},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13168},{"url":270,"details":13169,"fileName":276,"contentType":277},{"size":272,"image":13170},{"width":274,"height":275},{"sys":13172,"fields":13175},{"id":13173,"createdAt":13174},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":13176,"slug":13177,"articleIntro":13176,"category":13178},"6021 - Matières consommables","compte-6021-matieres-consommables",[13179],{"metadata":13180,"sys":13183,"fields":13190},{"tags":13181,"concepts":13182},[],[],{"space":13184,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13186,"publishedVersion":225,"revision":59,"contentType":13188,"locale":27},{"sys":13185},{"type":12,"linkType":13,"id":14},{"sys":13187},{"id":20,"type":12,"linkType":21},{"sys":13189},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13191,"metaTitle":235,"metaDescription":236,"mainTitle":13192,"subtitle":255,"heroImage":13207,"ctaButton":278,"ctaLink":279},[234],{"data":13193,"content":13194,"nodeType":71},{},[13195,13201],{"data":13196,"content":13197,"nodeType":247},{},[13198],{"data":13199,"marks":13200,"value":246,"nodeType":79},{},[],{"data":13202,"content":13203,"nodeType":84},{},[13204],{"data":13205,"marks":13206,"value":254,"nodeType":79},{},[],{"metadata":13208,"sys":13211,"fields":13216},{"tags":13209,"concepts":13210},[],[],{"space":13212,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13214,"publishedVersion":59,"revision":22,"locale":27},{"sys":13213},{"type":12,"linkType":13,"id":14},{"sys":13215},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13217},{"url":270,"details":13218,"fileName":276,"contentType":277},{"size":272,"image":13219},{"width":274,"height":275},{"sys":13221,"fields":13224},{"id":13222,"createdAt":13223},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":13225,"slug":13226,"articleIntro":13225,"category":13227},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[13228],{"metadata":13229,"sys":13232,"fields":13239},{"tags":13230,"concepts":13231},[],[],{"space":13233,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13235,"publishedVersion":225,"revision":59,"contentType":13237,"locale":27},{"sys":13234},{"type":12,"linkType":13,"id":14},{"sys":13236},{"id":20,"type":12,"linkType":21},{"sys":13238},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13240,"metaTitle":235,"metaDescription":236,"mainTitle":13241,"subtitle":255,"heroImage":13256,"ctaButton":278,"ctaLink":279},[234],{"data":13242,"content":13243,"nodeType":71},{},[13244,13250],{"data":13245,"content":13246,"nodeType":247},{},[13247],{"data":13248,"marks":13249,"value":246,"nodeType":79},{},[],{"data":13251,"content":13252,"nodeType":84},{},[13253],{"data":13254,"marks":13255,"value":254,"nodeType":79},{},[],{"metadata":13257,"sys":13260,"fields":13265},{"tags":13258,"concepts":13259},[],[],{"space":13261,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13263,"publishedVersion":59,"revision":22,"locale":27},{"sys":13262},{"type":12,"linkType":13,"id":14},{"sys":13264},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13266},{"url":270,"details":13267,"fileName":276,"contentType":277},{"size":272,"image":13268},{"width":274,"height":275},{"sys":13270,"fields":13273},{"id":13271,"createdAt":13272},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":13274,"slug":13275,"articleIntro":13274,"category":13276},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[13277],{"metadata":13278,"sys":13281,"fields":13288},{"tags":13279,"concepts":13280},[],[],{"space":13282,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13284,"publishedVersion":225,"revision":59,"contentType":13286,"locale":27},{"sys":13283},{"type":12,"linkType":13,"id":14},{"sys":13285},{"id":20,"type":12,"linkType":21},{"sys":13287},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13289,"metaTitle":235,"metaDescription":236,"mainTitle":13290,"subtitle":255,"heroImage":13305,"ctaButton":278,"ctaLink":279},[234],{"data":13291,"content":13292,"nodeType":71},{},[13293,13299],{"data":13294,"content":13295,"nodeType":247},{},[13296],{"data":13297,"marks":13298,"value":246,"nodeType":79},{},[],{"data":13300,"content":13301,"nodeType":84},{},[13302],{"data":13303,"marks":13304,"value":254,"nodeType":79},{},[],{"metadata":13306,"sys":13309,"fields":13314},{"tags":13307,"concepts":13308},[],[],{"space":13310,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13312,"publishedVersion":59,"revision":22,"locale":27},{"sys":13311},{"type":12,"linkType":13,"id":14},{"sys":13313},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13315},{"url":270,"details":13316,"fileName":276,"contentType":277},{"size":272,"image":13317},{"width":274,"height":275},{"sys":13319,"fields":13322},{"id":13320,"createdAt":13321},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":13323,"slug":13324,"articleIntro":13323,"category":13325},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[13326],{"metadata":13327,"sys":13330,"fields":13337},{"tags":13328,"concepts":13329},[],[],{"space":13331,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13333,"publishedVersion":225,"revision":59,"contentType":13335,"locale":27},{"sys":13332},{"type":12,"linkType":13,"id":14},{"sys":13334},{"id":20,"type":12,"linkType":21},{"sys":13336},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13338,"metaTitle":235,"metaDescription":236,"mainTitle":13339,"subtitle":255,"heroImage":13354,"ctaButton":278,"ctaLink":279},[234],{"data":13340,"content":13341,"nodeType":71},{},[13342,13348],{"data":13343,"content":13344,"nodeType":247},{},[13345],{"data":13346,"marks":13347,"value":246,"nodeType":79},{},[],{"data":13349,"content":13350,"nodeType":84},{},[13351],{"data":13352,"marks":13353,"value":254,"nodeType":79},{},[],{"metadata":13355,"sys":13358,"fields":13363},{"tags":13356,"concepts":13357},[],[],{"space":13359,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13361,"publishedVersion":59,"revision":22,"locale":27},{"sys":13360},{"type":12,"linkType":13,"id":14},{"sys":13362},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13364},{"url":270,"details":13365,"fileName":276,"contentType":277},{"size":272,"image":13366},{"width":274,"height":275},{"sys":13368,"fields":13371},{"id":13369,"createdAt":13370},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":13372,"slug":13373,"articleIntro":13372,"category":13374},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[13375],{"metadata":13376,"sys":13379,"fields":13386},{"tags":13377,"concepts":13378},[],[],{"space":13380,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13382,"publishedVersion":225,"revision":59,"contentType":13384,"locale":27},{"sys":13381},{"type":12,"linkType":13,"id":14},{"sys":13383},{"id":20,"type":12,"linkType":21},{"sys":13385},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13387,"metaTitle":235,"metaDescription":236,"mainTitle":13388,"subtitle":255,"heroImage":13403,"ctaButton":278,"ctaLink":279},[234],{"data":13389,"content":13390,"nodeType":71},{},[13391,13397],{"data":13392,"content":13393,"nodeType":247},{},[13394],{"data":13395,"marks":13396,"value":246,"nodeType":79},{},[],{"data":13398,"content":13399,"nodeType":84},{},[13400],{"data":13401,"marks":13402,"value":254,"nodeType":79},{},[],{"metadata":13404,"sys":13407,"fields":13412},{"tags":13405,"concepts":13406},[],[],{"space":13408,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13410,"publishedVersion":59,"revision":22,"locale":27},{"sys":13409},{"type":12,"linkType":13,"id":14},{"sys":13411},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13413},{"url":270,"details":13414,"fileName":276,"contentType":277},{"size":272,"image":13415},{"width":274,"height":275},{"sys":13417,"fields":13420},{"id":13418,"createdAt":13419},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":13421,"slug":13422,"articleIntro":-1,"category":13423},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[13424],{"metadata":13425,"sys":13428,"fields":13435},{"tags":13426,"concepts":13427},[],[],{"space":13429,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13431,"publishedVersion":225,"revision":59,"contentType":13433,"locale":27},{"sys":13430},{"type":12,"linkType":13,"id":14},{"sys":13432},{"id":20,"type":12,"linkType":21},{"sys":13434},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13436,"metaTitle":235,"metaDescription":236,"mainTitle":13437,"subtitle":255,"heroImage":13452,"ctaButton":278,"ctaLink":279},[234],{"data":13438,"content":13439,"nodeType":71},{},[13440,13446],{"data":13441,"content":13442,"nodeType":247},{},[13443],{"data":13444,"marks":13445,"value":246,"nodeType":79},{},[],{"data":13447,"content":13448,"nodeType":84},{},[13449],{"data":13450,"marks":13451,"value":254,"nodeType":79},{},[],{"metadata":13453,"sys":13456,"fields":13461},{"tags":13454,"concepts":13455},[],[],{"space":13457,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13459,"publishedVersion":59,"revision":22,"locale":27},{"sys":13458},{"type":12,"linkType":13,"id":14},{"sys":13460},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13462},{"url":270,"details":13463,"fileName":276,"contentType":277},{"size":272,"image":13464},{"width":274,"height":275},{"sys":13466,"fields":13469},{"id":13467,"createdAt":13468},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":13470,"slug":13471,"articleIntro":-1,"category":13472},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[13473],{"metadata":13474,"sys":13477,"fields":13484},{"tags":13475,"concepts":13476},[],[],{"space":13478,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13480,"publishedVersion":225,"revision":59,"contentType":13482,"locale":27},{"sys":13479},{"type":12,"linkType":13,"id":14},{"sys":13481},{"id":20,"type":12,"linkType":21},{"sys":13483},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13485,"metaTitle":235,"metaDescription":236,"mainTitle":13486,"subtitle":255,"heroImage":13501,"ctaButton":278,"ctaLink":279},[234],{"data":13487,"content":13488,"nodeType":71},{},[13489,13495],{"data":13490,"content":13491,"nodeType":247},{},[13492],{"data":13493,"marks":13494,"value":246,"nodeType":79},{},[],{"data":13496,"content":13497,"nodeType":84},{},[13498],{"data":13499,"marks":13500,"value":254,"nodeType":79},{},[],{"metadata":13502,"sys":13505,"fields":13510},{"tags":13503,"concepts":13504},[],[],{"space":13506,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13508,"publishedVersion":59,"revision":22,"locale":27},{"sys":13507},{"type":12,"linkType":13,"id":14},{"sys":13509},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13511},{"url":270,"details":13512,"fileName":276,"contentType":277},{"size":272,"image":13513},{"width":274,"height":275},{"sys":13515,"fields":13518},{"id":13516,"createdAt":13517},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":13519,"slug":13520,"articleIntro":13519,"category":13521},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[13522],{"metadata":13523,"sys":13526,"fields":13533},{"tags":13524,"concepts":13525},[],[],{"space":13527,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13529,"publishedVersion":225,"revision":59,"contentType":13531,"locale":27},{"sys":13528},{"type":12,"linkType":13,"id":14},{"sys":13530},{"id":20,"type":12,"linkType":21},{"sys":13532},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13534,"metaTitle":235,"metaDescription":236,"mainTitle":13535,"subtitle":255,"heroImage":13550,"ctaButton":278,"ctaLink":279},[234],{"data":13536,"content":13537,"nodeType":71},{},[13538,13544],{"data":13539,"content":13540,"nodeType":247},{},[13541],{"data":13542,"marks":13543,"value":246,"nodeType":79},{},[],{"data":13545,"content":13546,"nodeType":84},{},[13547],{"data":13548,"marks":13549,"value":254,"nodeType":79},{},[],{"metadata":13551,"sys":13554,"fields":13559},{"tags":13552,"concepts":13553},[],[],{"space":13555,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13557,"publishedVersion":59,"revision":22,"locale":27},{"sys":13556},{"type":12,"linkType":13,"id":14},{"sys":13558},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13560},{"url":270,"details":13561,"fileName":276,"contentType":277},{"size":272,"image":13562},{"width":274,"height":275},{"sys":13564,"fields":13567},{"id":13565,"createdAt":13566},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":13568,"slug":13569,"articleIntro":-1,"category":13570},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[13571],{"metadata":13572,"sys":13575,"fields":13582},{"tags":13573,"concepts":13574},[],[],{"space":13576,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13578,"publishedVersion":225,"revision":59,"contentType":13580,"locale":27},{"sys":13577},{"type":12,"linkType":13,"id":14},{"sys":13579},{"id":20,"type":12,"linkType":21},{"sys":13581},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13583,"metaTitle":235,"metaDescription":236,"mainTitle":13584,"subtitle":255,"heroImage":13599,"ctaButton":278,"ctaLink":279},[234],{"data":13585,"content":13586,"nodeType":71},{},[13587,13593],{"data":13588,"content":13589,"nodeType":247},{},[13590],{"data":13591,"marks":13592,"value":246,"nodeType":79},{},[],{"data":13594,"content":13595,"nodeType":84},{},[13596],{"data":13597,"marks":13598,"value":254,"nodeType":79},{},[],{"metadata":13600,"sys":13603,"fields":13608},{"tags":13601,"concepts":13602},[],[],{"space":13604,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13606,"publishedVersion":59,"revision":22,"locale":27},{"sys":13605},{"type":12,"linkType":13,"id":14},{"sys":13607},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13609},{"url":270,"details":13610,"fileName":276,"contentType":277},{"size":272,"image":13611},{"width":274,"height":275},{"sys":13613,"fields":13616},{"id":13614,"createdAt":13615},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":13617,"slug":13618,"articleIntro":-1,"category":13619},"Compte 6226 - Honoraires","compte-6226-honoraires",[13620],{"metadata":13621,"sys":13624,"fields":13631},{"tags":13622,"concepts":13623},[],[],{"space":13625,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13627,"publishedVersion":225,"revision":59,"contentType":13629,"locale":27},{"sys":13626},{"type":12,"linkType":13,"id":14},{"sys":13628},{"id":20,"type":12,"linkType":21},{"sys":13630},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13632,"metaTitle":235,"metaDescription":236,"mainTitle":13633,"subtitle":255,"heroImage":13648,"ctaButton":278,"ctaLink":279},[234],{"data":13634,"content":13635,"nodeType":71},{},[13636,13642],{"data":13637,"content":13638,"nodeType":247},{},[13639],{"data":13640,"marks":13641,"value":246,"nodeType":79},{},[],{"data":13643,"content":13644,"nodeType":84},{},[13645],{"data":13646,"marks":13647,"value":254,"nodeType":79},{},[],{"metadata":13649,"sys":13652,"fields":13657},{"tags":13650,"concepts":13651},[],[],{"space":13653,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13655,"publishedVersion":59,"revision":22,"locale":27},{"sys":13654},{"type":12,"linkType":13,"id":14},{"sys":13656},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13658},{"url":270,"details":13659,"fileName":276,"contentType":277},{"size":272,"image":13660},{"width":274,"height":275},{"sys":13662,"fields":13664},{"id":13663,"createdAt":4648},"6Cyiu2vRN9DinrNv9tFLZe",{"title":13665,"slug":13666,"articleIntro":13665,"category":13667},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[13668],{"metadata":13669,"sys":13672,"fields":13679},{"tags":13670,"concepts":13671},[],[],{"space":13673,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13675,"publishedVersion":225,"revision":59,"contentType":13677,"locale":27},{"sys":13674},{"type":12,"linkType":13,"id":14},{"sys":13676},{"id":20,"type":12,"linkType":21},{"sys":13678},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13680,"metaTitle":235,"metaDescription":236,"mainTitle":13681,"subtitle":255,"heroImage":13696,"ctaButton":278,"ctaLink":279},[234],{"data":13682,"content":13683,"nodeType":71},{},[13684,13690],{"data":13685,"content":13686,"nodeType":247},{},[13687],{"data":13688,"marks":13689,"value":246,"nodeType":79},{},[],{"data":13691,"content":13692,"nodeType":84},{},[13693],{"data":13694,"marks":13695,"value":254,"nodeType":79},{},[],{"metadata":13697,"sys":13700,"fields":13705},{"tags":13698,"concepts":13699},[],[],{"space":13701,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13703,"publishedVersion":59,"revision":22,"locale":27},{"sys":13702},{"type":12,"linkType":13,"id":14},{"sys":13704},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13706},{"url":270,"details":13707,"fileName":276,"contentType":277},{"size":272,"image":13708},{"width":274,"height":275},{"sys":13710,"fields":13713},{"id":13711,"createdAt":13712},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":13714,"slug":13715,"articleIntro":13714,"category":13716},"206 - Droit au bail","compte-206-droit-au-bail",[13717],{"metadata":13718,"sys":13721,"fields":13728},{"tags":13719,"concepts":13720},[],[],{"space":13722,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13724,"publishedVersion":225,"revision":59,"contentType":13726,"locale":27},{"sys":13723},{"type":12,"linkType":13,"id":14},{"sys":13725},{"id":20,"type":12,"linkType":21},{"sys":13727},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13729,"metaTitle":235,"metaDescription":236,"mainTitle":13730,"subtitle":255,"heroImage":13745,"ctaButton":278,"ctaLink":279},[234],{"data":13731,"content":13732,"nodeType":71},{},[13733,13739],{"data":13734,"content":13735,"nodeType":247},{},[13736],{"data":13737,"marks":13738,"value":246,"nodeType":79},{},[],{"data":13740,"content":13741,"nodeType":84},{},[13742],{"data":13743,"marks":13744,"value":254,"nodeType":79},{},[],{"metadata":13746,"sys":13749,"fields":13754},{"tags":13747,"concepts":13748},[],[],{"space":13750,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13752,"publishedVersion":59,"revision":22,"locale":27},{"sys":13751},{"type":12,"linkType":13,"id":14},{"sys":13753},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13755},{"url":270,"details":13756,"fileName":276,"contentType":277},{"size":272,"image":13757},{"width":274,"height":275},{"sys":13759,"fields":13762},{"id":13760,"createdAt":13761},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":13763,"slug":13764,"articleIntro":13763,"category":13765},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[13766],{"metadata":13767,"sys":13770,"fields":13777},{"tags":13768,"concepts":13769},[],[],{"space":13771,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13773,"publishedVersion":225,"revision":59,"contentType":13775,"locale":27},{"sys":13772},{"type":12,"linkType":13,"id":14},{"sys":13774},{"id":20,"type":12,"linkType":21},{"sys":13776},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13778,"metaTitle":235,"metaDescription":236,"mainTitle":13779,"subtitle":255,"heroImage":13794,"ctaButton":278,"ctaLink":279},[234],{"data":13780,"content":13781,"nodeType":71},{},[13782,13788],{"data":13783,"content":13784,"nodeType":247},{},[13785],{"data":13786,"marks":13787,"value":246,"nodeType":79},{},[],{"data":13789,"content":13790,"nodeType":84},{},[13791],{"data":13792,"marks":13793,"value":254,"nodeType":79},{},[],{"metadata":13795,"sys":13798,"fields":13803},{"tags":13796,"concepts":13797},[],[],{"space":13799,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13801,"publishedVersion":59,"revision":22,"locale":27},{"sys":13800},{"type":12,"linkType":13,"id":14},{"sys":13802},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13804},{"url":270,"details":13805,"fileName":276,"contentType":277},{"size":272,"image":13806},{"width":274,"height":275},{"sys":13808,"fields":13811},{"id":13809,"createdAt":13810},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":13812,"slug":13813,"articleIntro":13812,"category":13814},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[13815],{"metadata":13816,"sys":13819,"fields":13826},{"tags":13817,"concepts":13818},[],[],{"space":13820,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13822,"publishedVersion":225,"revision":59,"contentType":13824,"locale":27},{"sys":13821},{"type":12,"linkType":13,"id":14},{"sys":13823},{"id":20,"type":12,"linkType":21},{"sys":13825},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13827,"metaTitle":235,"metaDescription":236,"mainTitle":13828,"subtitle":255,"heroImage":13843,"ctaButton":278,"ctaLink":279},[234],{"data":13829,"content":13830,"nodeType":71},{},[13831,13837],{"data":13832,"content":13833,"nodeType":247},{},[13834],{"data":13835,"marks":13836,"value":246,"nodeType":79},{},[],{"data":13838,"content":13839,"nodeType":84},{},[13840],{"data":13841,"marks":13842,"value":254,"nodeType":79},{},[],{"metadata":13844,"sys":13847,"fields":13852},{"tags":13845,"concepts":13846},[],[],{"space":13848,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13850,"publishedVersion":59,"revision":22,"locale":27},{"sys":13849},{"type":12,"linkType":13,"id":14},{"sys":13851},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13853},{"url":270,"details":13854,"fileName":276,"contentType":277},{"size":272,"image":13855},{"width":274,"height":275},{"sys":13857,"fields":13860},{"id":13858,"createdAt":13859},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":13861,"slug":13862,"articleIntro":-1,"category":13863},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[13864],{"metadata":13865,"sys":13868,"fields":13875},{"tags":13866,"concepts":13867},[],[],{"space":13869,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13871,"publishedVersion":225,"revision":59,"contentType":13873,"locale":27},{"sys":13870},{"type":12,"linkType":13,"id":14},{"sys":13872},{"id":20,"type":12,"linkType":21},{"sys":13874},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13876,"metaTitle":235,"metaDescription":236,"mainTitle":13877,"subtitle":255,"heroImage":13892,"ctaButton":278,"ctaLink":279},[234],{"data":13878,"content":13879,"nodeType":71},{},[13880,13886],{"data":13881,"content":13882,"nodeType":247},{},[13883],{"data":13884,"marks":13885,"value":246,"nodeType":79},{},[],{"data":13887,"content":13888,"nodeType":84},{},[13889],{"data":13890,"marks":13891,"value":254,"nodeType":79},{},[],{"metadata":13893,"sys":13896,"fields":13901},{"tags":13894,"concepts":13895},[],[],{"space":13897,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13899,"publishedVersion":59,"revision":22,"locale":27},{"sys":13898},{"type":12,"linkType":13,"id":14},{"sys":13900},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13902},{"url":270,"details":13903,"fileName":276,"contentType":277},{"size":272,"image":13904},{"width":274,"height":275},{"sys":13906,"fields":13909},{"id":13907,"createdAt":13908},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":13910,"slug":13911,"articleIntro":-1,"category":13912},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[13913],{"metadata":13914,"sys":13917,"fields":13924},{"tags":13915,"concepts":13916},[],[],{"space":13918,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13920,"publishedVersion":225,"revision":59,"contentType":13922,"locale":27},{"sys":13919},{"type":12,"linkType":13,"id":14},{"sys":13921},{"id":20,"type":12,"linkType":21},{"sys":13923},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13925,"metaTitle":235,"metaDescription":236,"mainTitle":13926,"subtitle":255,"heroImage":13941,"ctaButton":278,"ctaLink":279},[234],{"data":13927,"content":13928,"nodeType":71},{},[13929,13935],{"data":13930,"content":13931,"nodeType":247},{},[13932],{"data":13933,"marks":13934,"value":246,"nodeType":79},{},[],{"data":13936,"content":13937,"nodeType":84},{},[13938],{"data":13939,"marks":13940,"value":254,"nodeType":79},{},[],{"metadata":13942,"sys":13945,"fields":13950},{"tags":13943,"concepts":13944},[],[],{"space":13946,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13948,"publishedVersion":59,"revision":22,"locale":27},{"sys":13947},{"type":12,"linkType":13,"id":14},{"sys":13949},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":13951},{"url":270,"details":13952,"fileName":276,"contentType":277},{"size":272,"image":13953},{"width":274,"height":275},{"sys":13955,"fields":13958},{"id":13956,"createdAt":13957},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":13959,"slug":13960,"articleIntro":13959,"category":13961},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[13962],{"metadata":13963,"sys":13966,"fields":13973},{"tags":13964,"concepts":13965},[],[],{"space":13967,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":13969,"publishedVersion":225,"revision":59,"contentType":13971,"locale":27},{"sys":13968},{"type":12,"linkType":13,"id":14},{"sys":13970},{"id":20,"type":12,"linkType":21},{"sys":13972},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":13974,"metaTitle":235,"metaDescription":236,"mainTitle":13975,"subtitle":255,"heroImage":13990,"ctaButton":278,"ctaLink":279},[234],{"data":13976,"content":13977,"nodeType":71},{},[13978,13984],{"data":13979,"content":13980,"nodeType":247},{},[13981],{"data":13982,"marks":13983,"value":246,"nodeType":79},{},[],{"data":13985,"content":13986,"nodeType":84},{},[13987],{"data":13988,"marks":13989,"value":254,"nodeType":79},{},[],{"metadata":13991,"sys":13994,"fields":13999},{"tags":13992,"concepts":13993},[],[],{"space":13995,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":13997,"publishedVersion":59,"revision":22,"locale":27},{"sys":13996},{"type":12,"linkType":13,"id":14},{"sys":13998},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14000},{"url":270,"details":14001,"fileName":276,"contentType":277},{"size":272,"image":14002},{"width":274,"height":275},{"sys":14004,"fields":14007},{"id":14005,"createdAt":14006},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":14008,"slug":14009,"articleIntro":14008,"category":14010},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[14011],{"metadata":14012,"sys":14015,"fields":14022},{"tags":14013,"concepts":14014},[],[],{"space":14016,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14018,"publishedVersion":225,"revision":59,"contentType":14020,"locale":27},{"sys":14017},{"type":12,"linkType":13,"id":14},{"sys":14019},{"id":20,"type":12,"linkType":21},{"sys":14021},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14023,"metaTitle":235,"metaDescription":236,"mainTitle":14024,"subtitle":255,"heroImage":14039,"ctaButton":278,"ctaLink":279},[234],{"data":14025,"content":14026,"nodeType":71},{},[14027,14033],{"data":14028,"content":14029,"nodeType":247},{},[14030],{"data":14031,"marks":14032,"value":246,"nodeType":79},{},[],{"data":14034,"content":14035,"nodeType":84},{},[14036],{"data":14037,"marks":14038,"value":254,"nodeType":79},{},[],{"metadata":14040,"sys":14043,"fields":14048},{"tags":14041,"concepts":14042},[],[],{"space":14044,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14046,"publishedVersion":59,"revision":22,"locale":27},{"sys":14045},{"type":12,"linkType":13,"id":14},{"sys":14047},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14049},{"url":270,"details":14050,"fileName":276,"contentType":277},{"size":272,"image":14051},{"width":274,"height":275},{"sys":14053,"fields":14056},{"id":14054,"createdAt":14055},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":14057,"slug":14058,"articleIntro":14057,"category":14059},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[14060],{"metadata":14061,"sys":14064,"fields":14071},{"tags":14062,"concepts":14063},[],[],{"space":14065,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14067,"publishedVersion":225,"revision":59,"contentType":14069,"locale":27},{"sys":14066},{"type":12,"linkType":13,"id":14},{"sys":14068},{"id":20,"type":12,"linkType":21},{"sys":14070},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14072,"metaTitle":235,"metaDescription":236,"mainTitle":14073,"subtitle":255,"heroImage":14088,"ctaButton":278,"ctaLink":279},[234],{"data":14074,"content":14075,"nodeType":71},{},[14076,14082],{"data":14077,"content":14078,"nodeType":247},{},[14079],{"data":14080,"marks":14081,"value":246,"nodeType":79},{},[],{"data":14083,"content":14084,"nodeType":84},{},[14085],{"data":14086,"marks":14087,"value":254,"nodeType":79},{},[],{"metadata":14089,"sys":14092,"fields":14097},{"tags":14090,"concepts":14091},[],[],{"space":14093,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14095,"publishedVersion":59,"revision":22,"locale":27},{"sys":14094},{"type":12,"linkType":13,"id":14},{"sys":14096},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14098},{"url":270,"details":14099,"fileName":276,"contentType":277},{"size":272,"image":14100},{"width":274,"height":275},{"sys":14102,"fields":14105},{"id":14103,"createdAt":14104},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":14106,"slug":14107,"articleIntro":14106,"category":14108},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[14109],{"metadata":14110,"sys":14113,"fields":14120},{"tags":14111,"concepts":14112},[],[],{"space":14114,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14116,"publishedVersion":225,"revision":59,"contentType":14118,"locale":27},{"sys":14115},{"type":12,"linkType":13,"id":14},{"sys":14117},{"id":20,"type":12,"linkType":21},{"sys":14119},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14121,"metaTitle":235,"metaDescription":236,"mainTitle":14122,"subtitle":255,"heroImage":14137,"ctaButton":278,"ctaLink":279},[234],{"data":14123,"content":14124,"nodeType":71},{},[14125,14131],{"data":14126,"content":14127,"nodeType":247},{},[14128],{"data":14129,"marks":14130,"value":246,"nodeType":79},{},[],{"data":14132,"content":14133,"nodeType":84},{},[14134],{"data":14135,"marks":14136,"value":254,"nodeType":79},{},[],{"metadata":14138,"sys":14141,"fields":14146},{"tags":14139,"concepts":14140},[],[],{"space":14142,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14144,"publishedVersion":59,"revision":22,"locale":27},{"sys":14143},{"type":12,"linkType":13,"id":14},{"sys":14145},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14147},{"url":270,"details":14148,"fileName":276,"contentType":277},{"size":272,"image":14149},{"width":274,"height":275},{"sys":14151,"fields":14154},{"id":14152,"createdAt":14153},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":14155,"slug":14156,"articleIntro":14155,"category":14157},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[14158],{"metadata":14159,"sys":14162,"fields":14169},{"tags":14160,"concepts":14161},[],[],{"space":14163,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14165,"publishedVersion":225,"revision":59,"contentType":14167,"locale":27},{"sys":14164},{"type":12,"linkType":13,"id":14},{"sys":14166},{"id":20,"type":12,"linkType":21},{"sys":14168},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14170,"metaTitle":235,"metaDescription":236,"mainTitle":14171,"subtitle":255,"heroImage":14186,"ctaButton":278,"ctaLink":279},[234],{"data":14172,"content":14173,"nodeType":71},{},[14174,14180],{"data":14175,"content":14176,"nodeType":247},{},[14177],{"data":14178,"marks":14179,"value":246,"nodeType":79},{},[],{"data":14181,"content":14182,"nodeType":84},{},[14183],{"data":14184,"marks":14185,"value":254,"nodeType":79},{},[],{"metadata":14187,"sys":14190,"fields":14195},{"tags":14188,"concepts":14189},[],[],{"space":14191,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14193,"publishedVersion":59,"revision":22,"locale":27},{"sys":14192},{"type":12,"linkType":13,"id":14},{"sys":14194},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14196},{"url":270,"details":14197,"fileName":276,"contentType":277},{"size":272,"image":14198},{"width":274,"height":275},{"sys":14200,"fields":14203},{"id":14201,"createdAt":14202},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":14204,"slug":14205,"articleIntro":14204,"category":14206},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[14207],{"metadata":14208,"sys":14211,"fields":14218},{"tags":14209,"concepts":14210},[],[],{"space":14212,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14214,"publishedVersion":225,"revision":59,"contentType":14216,"locale":27},{"sys":14213},{"type":12,"linkType":13,"id":14},{"sys":14215},{"id":20,"type":12,"linkType":21},{"sys":14217},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14219,"metaTitle":235,"metaDescription":236,"mainTitle":14220,"subtitle":255,"heroImage":14235,"ctaButton":278,"ctaLink":279},[234],{"data":14221,"content":14222,"nodeType":71},{},[14223,14229],{"data":14224,"content":14225,"nodeType":247},{},[14226],{"data":14227,"marks":14228,"value":246,"nodeType":79},{},[],{"data":14230,"content":14231,"nodeType":84},{},[14232],{"data":14233,"marks":14234,"value":254,"nodeType":79},{},[],{"metadata":14236,"sys":14239,"fields":14244},{"tags":14237,"concepts":14238},[],[],{"space":14240,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14242,"publishedVersion":59,"revision":22,"locale":27},{"sys":14241},{"type":12,"linkType":13,"id":14},{"sys":14243},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14245},{"url":270,"details":14246,"fileName":276,"contentType":277},{"size":272,"image":14247},{"width":274,"height":275},{"sys":14249,"fields":14252},{"id":14250,"createdAt":14251},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":14253,"slug":14254,"articleIntro":14255,"category":14256},"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.",[14257],{"metadata":14258,"sys":14261,"fields":14268},{"tags":14259,"concepts":14260},[],[],{"space":14262,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14264,"publishedVersion":225,"revision":59,"contentType":14266,"locale":27},{"sys":14263},{"type":12,"linkType":13,"id":14},{"sys":14265},{"id":20,"type":12,"linkType":21},{"sys":14267},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14269,"metaTitle":235,"metaDescription":236,"mainTitle":14270,"subtitle":255,"heroImage":14285,"ctaButton":278,"ctaLink":279},[234],{"data":14271,"content":14272,"nodeType":71},{},[14273,14279],{"data":14274,"content":14275,"nodeType":247},{},[14276],{"data":14277,"marks":14278,"value":246,"nodeType":79},{},[],{"data":14280,"content":14281,"nodeType":84},{},[14282],{"data":14283,"marks":14284,"value":254,"nodeType":79},{},[],{"metadata":14286,"sys":14289,"fields":14294},{"tags":14287,"concepts":14288},[],[],{"space":14290,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14292,"publishedVersion":59,"revision":22,"locale":27},{"sys":14291},{"type":12,"linkType":13,"id":14},{"sys":14293},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14295},{"url":270,"details":14296,"fileName":276,"contentType":277},{"size":272,"image":14297},{"width":274,"height":275},{"sys":14299,"fields":14302},{"id":14300,"createdAt":14301},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":14303,"slug":14304,"articleIntro":14305,"category":14306},"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",[14307],{"metadata":14308,"sys":14311,"fields":14318},{"tags":14309,"concepts":14310},[],[],{"space":14312,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14314,"publishedVersion":225,"revision":59,"contentType":14316,"locale":27},{"sys":14313},{"type":12,"linkType":13,"id":14},{"sys":14315},{"id":20,"type":12,"linkType":21},{"sys":14317},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14319,"metaTitle":235,"metaDescription":236,"mainTitle":14320,"subtitle":255,"heroImage":14335,"ctaButton":278,"ctaLink":279},[234],{"data":14321,"content":14322,"nodeType":71},{},[14323,14329],{"data":14324,"content":14325,"nodeType":247},{},[14326],{"data":14327,"marks":14328,"value":246,"nodeType":79},{},[],{"data":14330,"content":14331,"nodeType":84},{},[14332],{"data":14333,"marks":14334,"value":254,"nodeType":79},{},[],{"metadata":14336,"sys":14339,"fields":14344},{"tags":14337,"concepts":14338},[],[],{"space":14340,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14342,"publishedVersion":59,"revision":22,"locale":27},{"sys":14341},{"type":12,"linkType":13,"id":14},{"sys":14343},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14345},{"url":270,"details":14346,"fileName":276,"contentType":277},{"size":272,"image":14347},{"width":274,"height":275},{"sys":14349,"fields":14352},{"id":14350,"createdAt":14351},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":14353,"slug":14354,"articleIntro":14353,"category":14355},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[14356],{"metadata":14357,"sys":14360,"fields":14367},{"tags":14358,"concepts":14359},[],[],{"space":14361,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14363,"publishedVersion":225,"revision":59,"contentType":14365,"locale":27},{"sys":14362},{"type":12,"linkType":13,"id":14},{"sys":14364},{"id":20,"type":12,"linkType":21},{"sys":14366},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14368,"metaTitle":235,"metaDescription":236,"mainTitle":14369,"subtitle":255,"heroImage":14384,"ctaButton":278,"ctaLink":279},[234],{"data":14370,"content":14371,"nodeType":71},{},[14372,14378],{"data":14373,"content":14374,"nodeType":247},{},[14375],{"data":14376,"marks":14377,"value":246,"nodeType":79},{},[],{"data":14379,"content":14380,"nodeType":84},{},[14381],{"data":14382,"marks":14383,"value":254,"nodeType":79},{},[],{"metadata":14385,"sys":14388,"fields":14393},{"tags":14386,"concepts":14387},[],[],{"space":14389,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14391,"publishedVersion":59,"revision":22,"locale":27},{"sys":14390},{"type":12,"linkType":13,"id":14},{"sys":14392},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14394},{"url":270,"details":14395,"fileName":276,"contentType":277},{"size":272,"image":14396},{"width":274,"height":275},{"sys":14398,"fields":14401},{"id":14399,"createdAt":14400},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":14402,"slug":14403,"articleIntro":14402,"category":14404},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[14405],{"metadata":14406,"sys":14409,"fields":14416},{"tags":14407,"concepts":14408},[],[],{"space":14410,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14412,"publishedVersion":225,"revision":59,"contentType":14414,"locale":27},{"sys":14411},{"type":12,"linkType":13,"id":14},{"sys":14413},{"id":20,"type":12,"linkType":21},{"sys":14415},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14417,"metaTitle":235,"metaDescription":236,"mainTitle":14418,"subtitle":255,"heroImage":14433,"ctaButton":278,"ctaLink":279},[234],{"data":14419,"content":14420,"nodeType":71},{},[14421,14427],{"data":14422,"content":14423,"nodeType":247},{},[14424],{"data":14425,"marks":14426,"value":246,"nodeType":79},{},[],{"data":14428,"content":14429,"nodeType":84},{},[14430],{"data":14431,"marks":14432,"value":254,"nodeType":79},{},[],{"metadata":14434,"sys":14437,"fields":14442},{"tags":14435,"concepts":14436},[],[],{"space":14438,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14440,"publishedVersion":59,"revision":22,"locale":27},{"sys":14439},{"type":12,"linkType":13,"id":14},{"sys":14441},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14443},{"url":270,"details":14444,"fileName":276,"contentType":277},{"size":272,"image":14445},{"width":274,"height":275},{"sys":14447,"fields":14450},{"id":14448,"createdAt":14449},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":14451,"slug":14452,"articleIntro":14451,"category":14453},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[14454],{"metadata":14455,"sys":14458,"fields":14465},{"tags":14456,"concepts":14457},[],[],{"space":14459,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14461,"publishedVersion":225,"revision":59,"contentType":14463,"locale":27},{"sys":14460},{"type":12,"linkType":13,"id":14},{"sys":14462},{"id":20,"type":12,"linkType":21},{"sys":14464},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14466,"metaTitle":235,"metaDescription":236,"mainTitle":14467,"subtitle":255,"heroImage":14482,"ctaButton":278,"ctaLink":279},[234],{"data":14468,"content":14469,"nodeType":71},{},[14470,14476],{"data":14471,"content":14472,"nodeType":247},{},[14473],{"data":14474,"marks":14475,"value":246,"nodeType":79},{},[],{"data":14477,"content":14478,"nodeType":84},{},[14479],{"data":14480,"marks":14481,"value":254,"nodeType":79},{},[],{"metadata":14483,"sys":14486,"fields":14491},{"tags":14484,"concepts":14485},[],[],{"space":14487,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14489,"publishedVersion":59,"revision":22,"locale":27},{"sys":14488},{"type":12,"linkType":13,"id":14},{"sys":14490},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14492},{"url":270,"details":14493,"fileName":276,"contentType":277},{"size":272,"image":14494},{"width":274,"height":275},{"sys":14496,"fields":14499},{"id":14497,"createdAt":14498},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":14500,"slug":14501,"articleIntro":-1,"category":14502},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[14503],{"metadata":14504,"sys":14507,"fields":14514},{"tags":14505,"concepts":14506},[],[],{"space":14508,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14510,"publishedVersion":225,"revision":59,"contentType":14512,"locale":27},{"sys":14509},{"type":12,"linkType":13,"id":14},{"sys":14511},{"id":20,"type":12,"linkType":21},{"sys":14513},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14515,"metaTitle":235,"metaDescription":236,"mainTitle":14516,"subtitle":255,"heroImage":14531,"ctaButton":278,"ctaLink":279},[234],{"data":14517,"content":14518,"nodeType":71},{},[14519,14525],{"data":14520,"content":14521,"nodeType":247},{},[14522],{"data":14523,"marks":14524,"value":246,"nodeType":79},{},[],{"data":14526,"content":14527,"nodeType":84},{},[14528],{"data":14529,"marks":14530,"value":254,"nodeType":79},{},[],{"metadata":14532,"sys":14535,"fields":14540},{"tags":14533,"concepts":14534},[],[],{"space":14536,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14538,"publishedVersion":59,"revision":22,"locale":27},{"sys":14537},{"type":12,"linkType":13,"id":14},{"sys":14539},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14541},{"url":270,"details":14542,"fileName":276,"contentType":277},{"size":272,"image":14543},{"width":274,"height":275},{"sys":14545,"fields":14548},{"id":14546,"createdAt":14547},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":14549,"slug":14550,"articleIntro":14549,"category":14551},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[14552],{"metadata":14553,"sys":14556,"fields":14563},{"tags":14554,"concepts":14555},[],[],{"space":14557,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14559,"publishedVersion":225,"revision":59,"contentType":14561,"locale":27},{"sys":14558},{"type":12,"linkType":13,"id":14},{"sys":14560},{"id":20,"type":12,"linkType":21},{"sys":14562},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14564,"metaTitle":235,"metaDescription":236,"mainTitle":14565,"subtitle":255,"heroImage":14580,"ctaButton":278,"ctaLink":279},[234],{"data":14566,"content":14567,"nodeType":71},{},[14568,14574],{"data":14569,"content":14570,"nodeType":247},{},[14571],{"data":14572,"marks":14573,"value":246,"nodeType":79},{},[],{"data":14575,"content":14576,"nodeType":84},{},[14577],{"data":14578,"marks":14579,"value":254,"nodeType":79},{},[],{"metadata":14581,"sys":14584,"fields":14589},{"tags":14582,"concepts":14583},[],[],{"space":14585,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14587,"publishedVersion":59,"revision":22,"locale":27},{"sys":14586},{"type":12,"linkType":13,"id":14},{"sys":14588},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14590},{"url":270,"details":14591,"fileName":276,"contentType":277},{"size":272,"image":14592},{"width":274,"height":275},{"sys":14594,"fields":14597},{"id":14595,"createdAt":14596},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":14598,"slug":14599,"articleIntro":-1,"category":14600},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[14601],{"metadata":14602,"sys":14605,"fields":14612},{"tags":14603,"concepts":14604},[],[],{"space":14606,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14608,"publishedVersion":225,"revision":59,"contentType":14610,"locale":27},{"sys":14607},{"type":12,"linkType":13,"id":14},{"sys":14609},{"id":20,"type":12,"linkType":21},{"sys":14611},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14613,"metaTitle":235,"metaDescription":236,"mainTitle":14614,"subtitle":255,"heroImage":14629,"ctaButton":278,"ctaLink":279},[234],{"data":14615,"content":14616,"nodeType":71},{},[14617,14623],{"data":14618,"content":14619,"nodeType":247},{},[14620],{"data":14621,"marks":14622,"value":246,"nodeType":79},{},[],{"data":14624,"content":14625,"nodeType":84},{},[14626],{"data":14627,"marks":14628,"value":254,"nodeType":79},{},[],{"metadata":14630,"sys":14633,"fields":14638},{"tags":14631,"concepts":14632},[],[],{"space":14634,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14636,"publishedVersion":59,"revision":22,"locale":27},{"sys":14635},{"type":12,"linkType":13,"id":14},{"sys":14637},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14639},{"url":270,"details":14640,"fileName":276,"contentType":277},{"size":272,"image":14641},{"width":274,"height":275},{"sys":14643,"fields":14646},{"id":14644,"createdAt":14645},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":14647,"slug":14648,"articleIntro":14647,"category":14649},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[14650],{"metadata":14651,"sys":14654,"fields":14661},{"tags":14652,"concepts":14653},[],[],{"space":14655,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14657,"publishedVersion":225,"revision":59,"contentType":14659,"locale":27},{"sys":14656},{"type":12,"linkType":13,"id":14},{"sys":14658},{"id":20,"type":12,"linkType":21},{"sys":14660},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14662,"metaTitle":235,"metaDescription":236,"mainTitle":14663,"subtitle":255,"heroImage":14678,"ctaButton":278,"ctaLink":279},[234],{"data":14664,"content":14665,"nodeType":71},{},[14666,14672],{"data":14667,"content":14668,"nodeType":247},{},[14669],{"data":14670,"marks":14671,"value":246,"nodeType":79},{},[],{"data":14673,"content":14674,"nodeType":84},{},[14675],{"data":14676,"marks":14677,"value":254,"nodeType":79},{},[],{"metadata":14679,"sys":14682,"fields":14687},{"tags":14680,"concepts":14681},[],[],{"space":14683,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14685,"publishedVersion":59,"revision":22,"locale":27},{"sys":14684},{"type":12,"linkType":13,"id":14},{"sys":14686},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14688},{"url":270,"details":14689,"fileName":276,"contentType":277},{"size":272,"image":14690},{"width":274,"height":275},{"sys":14692,"fields":14695},{"id":14693,"createdAt":14694},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":14696,"slug":14697,"articleIntro":14696,"category":14698},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[14699],{"metadata":14700,"sys":14703,"fields":14710},{"tags":14701,"concepts":14702},[],[],{"space":14704,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14706,"publishedVersion":225,"revision":59,"contentType":14708,"locale":27},{"sys":14705},{"type":12,"linkType":13,"id":14},{"sys":14707},{"id":20,"type":12,"linkType":21},{"sys":14709},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14711,"metaTitle":235,"metaDescription":236,"mainTitle":14712,"subtitle":255,"heroImage":14727,"ctaButton":278,"ctaLink":279},[234],{"data":14713,"content":14714,"nodeType":71},{},[14715,14721],{"data":14716,"content":14717,"nodeType":247},{},[14718],{"data":14719,"marks":14720,"value":246,"nodeType":79},{},[],{"data":14722,"content":14723,"nodeType":84},{},[14724],{"data":14725,"marks":14726,"value":254,"nodeType":79},{},[],{"metadata":14728,"sys":14731,"fields":14736},{"tags":14729,"concepts":14730},[],[],{"space":14732,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14734,"publishedVersion":59,"revision":22,"locale":27},{"sys":14733},{"type":12,"linkType":13,"id":14},{"sys":14735},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14737},{"url":270,"details":14738,"fileName":276,"contentType":277},{"size":272,"image":14739},{"width":274,"height":275},{"sys":14741,"fields":14744},{"id":14742,"createdAt":14743},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":14745,"slug":14746,"articleIntro":14745,"category":14747},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[14748],{"metadata":14749,"sys":14752,"fields":14759},{"tags":14750,"concepts":14751},[],[],{"space":14753,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14755,"publishedVersion":225,"revision":59,"contentType":14757,"locale":27},{"sys":14754},{"type":12,"linkType":13,"id":14},{"sys":14756},{"id":20,"type":12,"linkType":21},{"sys":14758},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14760,"metaTitle":235,"metaDescription":236,"mainTitle":14761,"subtitle":255,"heroImage":14776,"ctaButton":278,"ctaLink":279},[234],{"data":14762,"content":14763,"nodeType":71},{},[14764,14770],{"data":14765,"content":14766,"nodeType":247},{},[14767],{"data":14768,"marks":14769,"value":246,"nodeType":79},{},[],{"data":14771,"content":14772,"nodeType":84},{},[14773],{"data":14774,"marks":14775,"value":254,"nodeType":79},{},[],{"metadata":14777,"sys":14780,"fields":14785},{"tags":14778,"concepts":14779},[],[],{"space":14781,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14783,"publishedVersion":59,"revision":22,"locale":27},{"sys":14782},{"type":12,"linkType":13,"id":14},{"sys":14784},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14786},{"url":270,"details":14787,"fileName":276,"contentType":277},{"size":272,"image":14788},{"width":274,"height":275},{"sys":14790,"fields":14793},{"id":14791,"createdAt":14792},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":14794,"slug":14795,"articleIntro":14794,"category":14796},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[14797],{"metadata":14798,"sys":14801,"fields":14808},{"tags":14799,"concepts":14800},[],[],{"space":14802,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14804,"publishedVersion":225,"revision":59,"contentType":14806,"locale":27},{"sys":14803},{"type":12,"linkType":13,"id":14},{"sys":14805},{"id":20,"type":12,"linkType":21},{"sys":14807},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14809,"metaTitle":235,"metaDescription":236,"mainTitle":14810,"subtitle":255,"heroImage":14825,"ctaButton":278,"ctaLink":279},[234],{"data":14811,"content":14812,"nodeType":71},{},[14813,14819],{"data":14814,"content":14815,"nodeType":247},{},[14816],{"data":14817,"marks":14818,"value":246,"nodeType":79},{},[],{"data":14820,"content":14821,"nodeType":84},{},[14822],{"data":14823,"marks":14824,"value":254,"nodeType":79},{},[],{"metadata":14826,"sys":14829,"fields":14834},{"tags":14827,"concepts":14828},[],[],{"space":14830,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14832,"publishedVersion":59,"revision":22,"locale":27},{"sys":14831},{"type":12,"linkType":13,"id":14},{"sys":14833},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14835},{"url":270,"details":14836,"fileName":276,"contentType":277},{"size":272,"image":14837},{"width":274,"height":275},{"sys":14839,"fields":14842},{"id":14840,"createdAt":14841},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":14843,"slug":14844,"articleIntro":14843,"category":14845},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[14846],{"metadata":14847,"sys":14850,"fields":14857},{"tags":14848,"concepts":14849},[],[],{"space":14851,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14853,"publishedVersion":225,"revision":59,"contentType":14855,"locale":27},{"sys":14852},{"type":12,"linkType":13,"id":14},{"sys":14854},{"id":20,"type":12,"linkType":21},{"sys":14856},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14858,"metaTitle":235,"metaDescription":236,"mainTitle":14859,"subtitle":255,"heroImage":14874,"ctaButton":278,"ctaLink":279},[234],{"data":14860,"content":14861,"nodeType":71},{},[14862,14868],{"data":14863,"content":14864,"nodeType":247},{},[14865],{"data":14866,"marks":14867,"value":246,"nodeType":79},{},[],{"data":14869,"content":14870,"nodeType":84},{},[14871],{"data":14872,"marks":14873,"value":254,"nodeType":79},{},[],{"metadata":14875,"sys":14878,"fields":14883},{"tags":14876,"concepts":14877},[],[],{"space":14879,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14881,"publishedVersion":59,"revision":22,"locale":27},{"sys":14880},{"type":12,"linkType":13,"id":14},{"sys":14882},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14884},{"url":270,"details":14885,"fileName":276,"contentType":277},{"size":272,"image":14886},{"width":274,"height":275},{"sys":14888,"fields":14891},{"id":14889,"createdAt":14890},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":14892,"slug":14893,"articleIntro":14892,"category":14894},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[14895],{"metadata":14896,"sys":14899,"fields":14906},{"tags":14897,"concepts":14898},[],[],{"space":14900,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14902,"publishedVersion":225,"revision":59,"contentType":14904,"locale":27},{"sys":14901},{"type":12,"linkType":13,"id":14},{"sys":14903},{"id":20,"type":12,"linkType":21},{"sys":14905},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14907,"metaTitle":235,"metaDescription":236,"mainTitle":14908,"subtitle":255,"heroImage":14923,"ctaButton":278,"ctaLink":279},[234],{"data":14909,"content":14910,"nodeType":71},{},[14911,14917],{"data":14912,"content":14913,"nodeType":247},{},[14914],{"data":14915,"marks":14916,"value":246,"nodeType":79},{},[],{"data":14918,"content":14919,"nodeType":84},{},[14920],{"data":14921,"marks":14922,"value":254,"nodeType":79},{},[],{"metadata":14924,"sys":14927,"fields":14932},{"tags":14925,"concepts":14926},[],[],{"space":14928,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14930,"publishedVersion":59,"revision":22,"locale":27},{"sys":14929},{"type":12,"linkType":13,"id":14},{"sys":14931},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14933},{"url":270,"details":14934,"fileName":276,"contentType":277},{"size":272,"image":14935},{"width":274,"height":275},{"sys":14937,"fields":14940},{"id":14938,"createdAt":14939},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":14941,"slug":14942,"articleIntro":14941,"category":14943},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[14944],{"metadata":14945,"sys":14948,"fields":14955},{"tags":14946,"concepts":14947},[],[],{"space":14949,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":14951,"publishedVersion":225,"revision":59,"contentType":14953,"locale":27},{"sys":14950},{"type":12,"linkType":13,"id":14},{"sys":14952},{"id":20,"type":12,"linkType":21},{"sys":14954},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":14956,"metaTitle":235,"metaDescription":236,"mainTitle":14957,"subtitle":255,"heroImage":14972,"ctaButton":278,"ctaLink":279},[234],{"data":14958,"content":14959,"nodeType":71},{},[14960,14966],{"data":14961,"content":14962,"nodeType":247},{},[14963],{"data":14964,"marks":14965,"value":246,"nodeType":79},{},[],{"data":14967,"content":14968,"nodeType":84},{},[14969],{"data":14970,"marks":14971,"value":254,"nodeType":79},{},[],{"metadata":14973,"sys":14976,"fields":14981},{"tags":14974,"concepts":14975},[],[],{"space":14977,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":14979,"publishedVersion":59,"revision":22,"locale":27},{"sys":14978},{"type":12,"linkType":13,"id":14},{"sys":14980},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":14982},{"url":270,"details":14983,"fileName":276,"contentType":277},{"size":272,"image":14984},{"width":274,"height":275},{"sys":14986,"fields":14989},{"id":14987,"createdAt":14988},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":14990,"slug":14991,"articleIntro":14990,"category":14992},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[14993],{"metadata":14994,"sys":14997,"fields":15004},{"tags":14995,"concepts":14996},[],[],{"space":14998,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15000,"publishedVersion":225,"revision":59,"contentType":15002,"locale":27},{"sys":14999},{"type":12,"linkType":13,"id":14},{"sys":15001},{"id":20,"type":12,"linkType":21},{"sys":15003},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15005,"metaTitle":235,"metaDescription":236,"mainTitle":15006,"subtitle":255,"heroImage":15021,"ctaButton":278,"ctaLink":279},[234],{"data":15007,"content":15008,"nodeType":71},{},[15009,15015],{"data":15010,"content":15011,"nodeType":247},{},[15012],{"data":15013,"marks":15014,"value":246,"nodeType":79},{},[],{"data":15016,"content":15017,"nodeType":84},{},[15018],{"data":15019,"marks":15020,"value":254,"nodeType":79},{},[],{"metadata":15022,"sys":15025,"fields":15030},{"tags":15023,"concepts":15024},[],[],{"space":15026,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15028,"publishedVersion":59,"revision":22,"locale":27},{"sys":15027},{"type":12,"linkType":13,"id":14},{"sys":15029},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15031},{"url":270,"details":15032,"fileName":276,"contentType":277},{"size":272,"image":15033},{"width":274,"height":275},{"sys":15035,"fields":15038},{"id":15036,"createdAt":15037},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":15039,"slug":15040,"articleIntro":15039,"category":15041},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[15042],{"metadata":15043,"sys":15046,"fields":15053},{"tags":15044,"concepts":15045},[],[],{"space":15047,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15049,"publishedVersion":225,"revision":59,"contentType":15051,"locale":27},{"sys":15048},{"type":12,"linkType":13,"id":14},{"sys":15050},{"id":20,"type":12,"linkType":21},{"sys":15052},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15054,"metaTitle":235,"metaDescription":236,"mainTitle":15055,"subtitle":255,"heroImage":15070,"ctaButton":278,"ctaLink":279},[234],{"data":15056,"content":15057,"nodeType":71},{},[15058,15064],{"data":15059,"content":15060,"nodeType":247},{},[15061],{"data":15062,"marks":15063,"value":246,"nodeType":79},{},[],{"data":15065,"content":15066,"nodeType":84},{},[15067],{"data":15068,"marks":15069,"value":254,"nodeType":79},{},[],{"metadata":15071,"sys":15074,"fields":15079},{"tags":15072,"concepts":15073},[],[],{"space":15075,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15077,"publishedVersion":59,"revision":22,"locale":27},{"sys":15076},{"type":12,"linkType":13,"id":14},{"sys":15078},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15080},{"url":270,"details":15081,"fileName":276,"contentType":277},{"size":272,"image":15082},{"width":274,"height":275},{"sys":15084,"fields":15087},{"id":15085,"createdAt":15086},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":15088,"slug":15089,"articleIntro":-1,"category":15090},"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",[15091],{"metadata":15092,"sys":15095,"fields":15102},{"tags":15093,"concepts":15094},[],[],{"space":15096,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15098,"publishedVersion":225,"revision":59,"contentType":15100,"locale":27},{"sys":15097},{"type":12,"linkType":13,"id":14},{"sys":15099},{"id":20,"type":12,"linkType":21},{"sys":15101},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15103,"metaTitle":235,"metaDescription":236,"mainTitle":15104,"subtitle":255,"heroImage":15119,"ctaButton":278,"ctaLink":279},[234],{"data":15105,"content":15106,"nodeType":71},{},[15107,15113],{"data":15108,"content":15109,"nodeType":247},{},[15110],{"data":15111,"marks":15112,"value":246,"nodeType":79},{},[],{"data":15114,"content":15115,"nodeType":84},{},[15116],{"data":15117,"marks":15118,"value":254,"nodeType":79},{},[],{"metadata":15120,"sys":15123,"fields":15128},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15126,"publishedVersion":59,"revision":22,"locale":27},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15129},{"url":270,"details":15130,"fileName":276,"contentType":277},{"size":272,"image":15131},{"width":274,"height":275},{"sys":15133,"fields":15136},{"id":15134,"createdAt":15135},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":15137,"slug":15138,"articleIntro":15137,"category":15139},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[15140],{"metadata":15141,"sys":15144,"fields":15151},{"tags":15142,"concepts":15143},[],[],{"space":15145,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15147,"publishedVersion":225,"revision":59,"contentType":15149,"locale":27},{"sys":15146},{"type":12,"linkType":13,"id":14},{"sys":15148},{"id":20,"type":12,"linkType":21},{"sys":15150},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15152,"metaTitle":235,"metaDescription":236,"mainTitle":15153,"subtitle":255,"heroImage":15168,"ctaButton":278,"ctaLink":279},[234],{"data":15154,"content":15155,"nodeType":71},{},[15156,15162],{"data":15157,"content":15158,"nodeType":247},{},[15159],{"data":15160,"marks":15161,"value":246,"nodeType":79},{},[],{"data":15163,"content":15164,"nodeType":84},{},[15165],{"data":15166,"marks":15167,"value":254,"nodeType":79},{},[],{"metadata":15169,"sys":15172,"fields":15177},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15175,"publishedVersion":59,"revision":22,"locale":27},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15178},{"url":270,"details":15179,"fileName":276,"contentType":277},{"size":272,"image":15180},{"width":274,"height":275},{"sys":15182,"fields":15185},{"id":15183,"createdAt":15184},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":15186,"slug":15187,"articleIntro":15186,"category":15188},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[15189],{"metadata":15190,"sys":15193,"fields":15200},{"tags":15191,"concepts":15192},[],[],{"space":15194,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15196,"publishedVersion":225,"revision":59,"contentType":15198,"locale":27},{"sys":15195},{"type":12,"linkType":13,"id":14},{"sys":15197},{"id":20,"type":12,"linkType":21},{"sys":15199},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15201,"metaTitle":235,"metaDescription":236,"mainTitle":15202,"subtitle":255,"heroImage":15217,"ctaButton":278,"ctaLink":279},[234],{"data":15203,"content":15204,"nodeType":71},{},[15205,15211],{"data":15206,"content":15207,"nodeType":247},{},[15208],{"data":15209,"marks":15210,"value":246,"nodeType":79},{},[],{"data":15212,"content":15213,"nodeType":84},{},[15214],{"data":15215,"marks":15216,"value":254,"nodeType":79},{},[],{"metadata":15218,"sys":15221,"fields":15226},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15224,"publishedVersion":59,"revision":22,"locale":27},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15227},{"url":270,"details":15228,"fileName":276,"contentType":277},{"size":272,"image":15229},{"width":274,"height":275},{"sys":15231,"fields":15234},{"id":15232,"createdAt":15233},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":15235,"slug":15236,"articleIntro":-1,"category":15237},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[15238],{"metadata":15239,"sys":15242,"fields":15249},{"tags":15240,"concepts":15241},[],[],{"space":15243,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15245,"publishedVersion":225,"revision":59,"contentType":15247,"locale":27},{"sys":15244},{"type":12,"linkType":13,"id":14},{"sys":15246},{"id":20,"type":12,"linkType":21},{"sys":15248},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15250,"metaTitle":235,"metaDescription":236,"mainTitle":15251,"subtitle":255,"heroImage":15266,"ctaButton":278,"ctaLink":279},[234],{"data":15252,"content":15253,"nodeType":71},{},[15254,15260],{"data":15255,"content":15256,"nodeType":247},{},[15257],{"data":15258,"marks":15259,"value":246,"nodeType":79},{},[],{"data":15261,"content":15262,"nodeType":84},{},[15263],{"data":15264,"marks":15265,"value":254,"nodeType":79},{},[],{"metadata":15267,"sys":15270,"fields":15275},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15273,"publishedVersion":59,"revision":22,"locale":27},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15276},{"url":270,"details":15277,"fileName":276,"contentType":277},{"size":272,"image":15278},{"width":274,"height":275},{"sys":15280,"fields":15283},{"id":15281,"createdAt":15282},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":15284,"slug":15285,"articleIntro":15284,"category":15286},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[15287],{"metadata":15288,"sys":15291,"fields":15298},{"tags":15289,"concepts":15290},[],[],{"space":15292,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15294,"publishedVersion":225,"revision":59,"contentType":15296,"locale":27},{"sys":15293},{"type":12,"linkType":13,"id":14},{"sys":15295},{"id":20,"type":12,"linkType":21},{"sys":15297},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15299,"metaTitle":235,"metaDescription":236,"mainTitle":15300,"subtitle":255,"heroImage":15315,"ctaButton":278,"ctaLink":279},[234],{"data":15301,"content":15302,"nodeType":71},{},[15303,15309],{"data":15304,"content":15305,"nodeType":247},{},[15306],{"data":15307,"marks":15308,"value":246,"nodeType":79},{},[],{"data":15310,"content":15311,"nodeType":84},{},[15312],{"data":15313,"marks":15314,"value":254,"nodeType":79},{},[],{"metadata":15316,"sys":15319,"fields":15324},{"tags":15317,"concepts":15318},[],[],{"space":15320,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15322,"publishedVersion":59,"revision":22,"locale":27},{"sys":15321},{"type":12,"linkType":13,"id":14},{"sys":15323},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15325},{"url":270,"details":15326,"fileName":276,"contentType":277},{"size":272,"image":15327},{"width":274,"height":275},{"sys":15329,"fields":15332},{"id":15330,"createdAt":15331},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":15333,"slug":15334,"articleIntro":15333,"category":15335},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[15336],{"metadata":15337,"sys":15340,"fields":15347},{"tags":15338,"concepts":15339},[],[],{"space":15341,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15343,"publishedVersion":225,"revision":59,"contentType":15345,"locale":27},{"sys":15342},{"type":12,"linkType":13,"id":14},{"sys":15344},{"id":20,"type":12,"linkType":21},{"sys":15346},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15348,"metaTitle":235,"metaDescription":236,"mainTitle":15349,"subtitle":255,"heroImage":15364,"ctaButton":278,"ctaLink":279},[234],{"data":15350,"content":15351,"nodeType":71},{},[15352,15358],{"data":15353,"content":15354,"nodeType":247},{},[15355],{"data":15356,"marks":15357,"value":246,"nodeType":79},{},[],{"data":15359,"content":15360,"nodeType":84},{},[15361],{"data":15362,"marks":15363,"value":254,"nodeType":79},{},[],{"metadata":15365,"sys":15368,"fields":15373},{"tags":15366,"concepts":15367},[],[],{"space":15369,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15371,"publishedVersion":59,"revision":22,"locale":27},{"sys":15370},{"type":12,"linkType":13,"id":14},{"sys":15372},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15374},{"url":270,"details":15375,"fileName":276,"contentType":277},{"size":272,"image":15376},{"width":274,"height":275},{"sys":15378,"fields":15381},{"id":15379,"createdAt":15380},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":15382,"slug":15383,"articleIntro":15382,"category":15384},"6378 - Taxes diverses","compte-6378-taxes-diverses",[15385],{"metadata":15386,"sys":15389,"fields":15396},{"tags":15387,"concepts":15388},[],[],{"space":15390,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15392,"publishedVersion":225,"revision":59,"contentType":15394,"locale":27},{"sys":15391},{"type":12,"linkType":13,"id":14},{"sys":15393},{"id":20,"type":12,"linkType":21},{"sys":15395},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15397,"metaTitle":235,"metaDescription":236,"mainTitle":15398,"subtitle":255,"heroImage":15413,"ctaButton":278,"ctaLink":279},[234],{"data":15399,"content":15400,"nodeType":71},{},[15401,15407],{"data":15402,"content":15403,"nodeType":247},{},[15404],{"data":15405,"marks":15406,"value":246,"nodeType":79},{},[],{"data":15408,"content":15409,"nodeType":84},{},[15410],{"data":15411,"marks":15412,"value":254,"nodeType":79},{},[],{"metadata":15414,"sys":15417,"fields":15422},{"tags":15415,"concepts":15416},[],[],{"space":15418,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15420,"publishedVersion":59,"revision":22,"locale":27},{"sys":15419},{"type":12,"linkType":13,"id":14},{"sys":15421},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15423},{"url":270,"details":15424,"fileName":276,"contentType":277},{"size":272,"image":15425},{"width":274,"height":275},{"sys":15427,"fields":15430},{"id":15428,"createdAt":15429},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":15431,"slug":15432,"articleIntro":15431,"category":15433},"274 - Prêts","compte-274-prets",[15434],{"metadata":15435,"sys":15438,"fields":15445},{"tags":15436,"concepts":15437},[],[],{"space":15439,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15441,"publishedVersion":225,"revision":59,"contentType":15443,"locale":27},{"sys":15440},{"type":12,"linkType":13,"id":14},{"sys":15442},{"id":20,"type":12,"linkType":21},{"sys":15444},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15446,"metaTitle":235,"metaDescription":236,"mainTitle":15447,"subtitle":255,"heroImage":15462,"ctaButton":278,"ctaLink":279},[234],{"data":15448,"content":15449,"nodeType":71},{},[15450,15456],{"data":15451,"content":15452,"nodeType":247},{},[15453],{"data":15454,"marks":15455,"value":246,"nodeType":79},{},[],{"data":15457,"content":15458,"nodeType":84},{},[15459],{"data":15460,"marks":15461,"value":254,"nodeType":79},{},[],{"metadata":15463,"sys":15466,"fields":15471},{"tags":15464,"concepts":15465},[],[],{"space":15467,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15469,"publishedVersion":59,"revision":22,"locale":27},{"sys":15468},{"type":12,"linkType":13,"id":14},{"sys":15470},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15472},{"url":270,"details":15473,"fileName":276,"contentType":277},{"size":272,"image":15474},{"width":274,"height":275},{"sys":15476,"fields":15479},{"id":15477,"createdAt":15478},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":15480,"slug":15481,"articleIntro":15480,"category":15482},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[15483],{"metadata":15484,"sys":15487,"fields":15494},{"tags":15485,"concepts":15486},[],[],{"space":15488,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15490,"publishedVersion":225,"revision":59,"contentType":15492,"locale":27},{"sys":15489},{"type":12,"linkType":13,"id":14},{"sys":15491},{"id":20,"type":12,"linkType":21},{"sys":15493},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15495,"metaTitle":235,"metaDescription":236,"mainTitle":15496,"subtitle":255,"heroImage":15511,"ctaButton":278,"ctaLink":279},[234],{"data":15497,"content":15498,"nodeType":71},{},[15499,15505],{"data":15500,"content":15501,"nodeType":247},{},[15502],{"data":15503,"marks":15504,"value":246,"nodeType":79},{},[],{"data":15506,"content":15507,"nodeType":84},{},[15508],{"data":15509,"marks":15510,"value":254,"nodeType":79},{},[],{"metadata":15512,"sys":15515,"fields":15520},{"tags":15513,"concepts":15514},[],[],{"space":15516,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15518,"publishedVersion":59,"revision":22,"locale":27},{"sys":15517},{"type":12,"linkType":13,"id":14},{"sys":15519},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15521},{"url":270,"details":15522,"fileName":276,"contentType":277},{"size":272,"image":15523},{"width":274,"height":275},{"sys":15525,"fields":15528},{"id":15526,"createdAt":15527},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":15529,"slug":15530,"articleIntro":15529,"category":15531},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[15532],{"metadata":15533,"sys":15536,"fields":15543},{"tags":15534,"concepts":15535},[],[],{"space":15537,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15539,"publishedVersion":225,"revision":59,"contentType":15541,"locale":27},{"sys":15538},{"type":12,"linkType":13,"id":14},{"sys":15540},{"id":20,"type":12,"linkType":21},{"sys":15542},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15544,"metaTitle":235,"metaDescription":236,"mainTitle":15545,"subtitle":255,"heroImage":15560,"ctaButton":278,"ctaLink":279},[234],{"data":15546,"content":15547,"nodeType":71},{},[15548,15554],{"data":15549,"content":15550,"nodeType":247},{},[15551],{"data":15552,"marks":15553,"value":246,"nodeType":79},{},[],{"data":15555,"content":15556,"nodeType":84},{},[15557],{"data":15558,"marks":15559,"value":254,"nodeType":79},{},[],{"metadata":15561,"sys":15564,"fields":15569},{"tags":15562,"concepts":15563},[],[],{"space":15565,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15567,"publishedVersion":59,"revision":22,"locale":27},{"sys":15566},{"type":12,"linkType":13,"id":14},{"sys":15568},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15570},{"url":270,"details":15571,"fileName":276,"contentType":277},{"size":272,"image":15572},{"width":274,"height":275},{"sys":15574,"fields":15577},{"id":15575,"createdAt":15576},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":15578,"slug":15579,"articleIntro":15578,"category":15580},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[15581],{"metadata":15582,"sys":15585,"fields":15592},{"tags":15583,"concepts":15584},[],[],{"space":15586,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15588,"publishedVersion":225,"revision":59,"contentType":15590,"locale":27},{"sys":15587},{"type":12,"linkType":13,"id":14},{"sys":15589},{"id":20,"type":12,"linkType":21},{"sys":15591},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15593,"metaTitle":235,"metaDescription":236,"mainTitle":15594,"subtitle":255,"heroImage":15609,"ctaButton":278,"ctaLink":279},[234],{"data":15595,"content":15596,"nodeType":71},{},[15597,15603],{"data":15598,"content":15599,"nodeType":247},{},[15600],{"data":15601,"marks":15602,"value":246,"nodeType":79},{},[],{"data":15604,"content":15605,"nodeType":84},{},[15606],{"data":15607,"marks":15608,"value":254,"nodeType":79},{},[],{"metadata":15610,"sys":15613,"fields":15618},{"tags":15611,"concepts":15612},[],[],{"space":15614,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15616,"publishedVersion":59,"revision":22,"locale":27},{"sys":15615},{"type":12,"linkType":13,"id":14},{"sys":15617},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15619},{"url":270,"details":15620,"fileName":276,"contentType":277},{"size":272,"image":15621},{"width":274,"height":275},{"sys":15623,"fields":15626},{"id":15624,"createdAt":15625},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":15627,"slug":15628,"articleIntro":-1,"category":15629},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[15630],{"metadata":15631,"sys":15634,"fields":15641},{"tags":15632,"concepts":15633},[],[],{"space":15635,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15637,"publishedVersion":225,"revision":59,"contentType":15639,"locale":27},{"sys":15636},{"type":12,"linkType":13,"id":14},{"sys":15638},{"id":20,"type":12,"linkType":21},{"sys":15640},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15642,"metaTitle":235,"metaDescription":236,"mainTitle":15643,"subtitle":255,"heroImage":15658,"ctaButton":278,"ctaLink":279},[234],{"data":15644,"content":15645,"nodeType":71},{},[15646,15652],{"data":15647,"content":15648,"nodeType":247},{},[15649],{"data":15650,"marks":15651,"value":246,"nodeType":79},{},[],{"data":15653,"content":15654,"nodeType":84},{},[15655],{"data":15656,"marks":15657,"value":254,"nodeType":79},{},[],{"metadata":15659,"sys":15662,"fields":15667},{"tags":15660,"concepts":15661},[],[],{"space":15663,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15665,"publishedVersion":59,"revision":22,"locale":27},{"sys":15664},{"type":12,"linkType":13,"id":14},{"sys":15666},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15668},{"url":270,"details":15669,"fileName":276,"contentType":277},{"size":272,"image":15670},{"width":274,"height":275},{"sys":15672,"fields":15675},{"id":15673,"createdAt":15674},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":15676,"slug":15677,"articleIntro":-1,"category":15678},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[15679],{"metadata":15680,"sys":15683,"fields":15690},{"tags":15681,"concepts":15682},[],[],{"space":15684,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15686,"publishedVersion":225,"revision":59,"contentType":15688,"locale":27},{"sys":15685},{"type":12,"linkType":13,"id":14},{"sys":15687},{"id":20,"type":12,"linkType":21},{"sys":15689},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15691,"metaTitle":235,"metaDescription":236,"mainTitle":15692,"subtitle":255,"heroImage":15707,"ctaButton":278,"ctaLink":279},[234],{"data":15693,"content":15694,"nodeType":71},{},[15695,15701],{"data":15696,"content":15697,"nodeType":247},{},[15698],{"data":15699,"marks":15700,"value":246,"nodeType":79},{},[],{"data":15702,"content":15703,"nodeType":84},{},[15704],{"data":15705,"marks":15706,"value":254,"nodeType":79},{},[],{"metadata":15708,"sys":15711,"fields":15716},{"tags":15709,"concepts":15710},[],[],{"space":15712,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15714,"publishedVersion":59,"revision":22,"locale":27},{"sys":15713},{"type":12,"linkType":13,"id":14},{"sys":15715},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15717},{"url":270,"details":15718,"fileName":276,"contentType":277},{"size":272,"image":15719},{"width":274,"height":275},{"sys":15721,"fields":15724},{"id":15722,"createdAt":15723},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":15725,"slug":15726,"articleIntro":15725,"category":15727},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[15728],{"metadata":15729,"sys":15732,"fields":15739},{"tags":15730,"concepts":15731},[],[],{"space":15733,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15735,"publishedVersion":225,"revision":59,"contentType":15737,"locale":27},{"sys":15734},{"type":12,"linkType":13,"id":14},{"sys":15736},{"id":20,"type":12,"linkType":21},{"sys":15738},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15740,"metaTitle":235,"metaDescription":236,"mainTitle":15741,"subtitle":255,"heroImage":15756,"ctaButton":278,"ctaLink":279},[234],{"data":15742,"content":15743,"nodeType":71},{},[15744,15750],{"data":15745,"content":15746,"nodeType":247},{},[15747],{"data":15748,"marks":15749,"value":246,"nodeType":79},{},[],{"data":15751,"content":15752,"nodeType":84},{},[15753],{"data":15754,"marks":15755,"value":254,"nodeType":79},{},[],{"metadata":15757,"sys":15760,"fields":15765},{"tags":15758,"concepts":15759},[],[],{"space":15761,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15763,"publishedVersion":59,"revision":22,"locale":27},{"sys":15762},{"type":12,"linkType":13,"id":14},{"sys":15764},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15766},{"url":270,"details":15767,"fileName":276,"contentType":277},{"size":272,"image":15768},{"width":274,"height":275},{"sys":15770,"fields":15773},{"id":15771,"createdAt":15772},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":15774,"slug":15775,"articleIntro":-1,"category":15776},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[15777],{"metadata":15778,"sys":15781,"fields":15788},{"tags":15779,"concepts":15780},[],[],{"space":15782,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15784,"publishedVersion":225,"revision":59,"contentType":15786,"locale":27},{"sys":15783},{"type":12,"linkType":13,"id":14},{"sys":15785},{"id":20,"type":12,"linkType":21},{"sys":15787},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15789,"metaTitle":235,"metaDescription":236,"mainTitle":15790,"subtitle":255,"heroImage":15805,"ctaButton":278,"ctaLink":279},[234],{"data":15791,"content":15792,"nodeType":71},{},[15793,15799],{"data":15794,"content":15795,"nodeType":247},{},[15796],{"data":15797,"marks":15798,"value":246,"nodeType":79},{},[],{"data":15800,"content":15801,"nodeType":84},{},[15802],{"data":15803,"marks":15804,"value":254,"nodeType":79},{},[],{"metadata":15806,"sys":15809,"fields":15814},{"tags":15807,"concepts":15808},[],[],{"space":15810,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15812,"publishedVersion":59,"revision":22,"locale":27},{"sys":15811},{"type":12,"linkType":13,"id":14},{"sys":15813},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15815},{"url":270,"details":15816,"fileName":276,"contentType":277},{"size":272,"image":15817},{"width":274,"height":275},{"sys":15819,"fields":15822},{"id":15820,"createdAt":15821},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":15823,"slug":15824,"articleIntro":15823,"category":15825},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[15826],{"metadata":15827,"sys":15830,"fields":15837},{"tags":15828,"concepts":15829},[],[],{"space":15831,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15833,"publishedVersion":225,"revision":59,"contentType":15835,"locale":27},{"sys":15832},{"type":12,"linkType":13,"id":14},{"sys":15834},{"id":20,"type":12,"linkType":21},{"sys":15836},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15838,"metaTitle":235,"metaDescription":236,"mainTitle":15839,"subtitle":255,"heroImage":15854,"ctaButton":278,"ctaLink":279},[234],{"data":15840,"content":15841,"nodeType":71},{},[15842,15848],{"data":15843,"content":15844,"nodeType":247},{},[15845],{"data":15846,"marks":15847,"value":246,"nodeType":79},{},[],{"data":15849,"content":15850,"nodeType":84},{},[15851],{"data":15852,"marks":15853,"value":254,"nodeType":79},{},[],{"metadata":15855,"sys":15858,"fields":15863},{"tags":15856,"concepts":15857},[],[],{"space":15859,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15861,"publishedVersion":59,"revision":22,"locale":27},{"sys":15860},{"type":12,"linkType":13,"id":14},{"sys":15862},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15864},{"url":270,"details":15865,"fileName":276,"contentType":277},{"size":272,"image":15866},{"width":274,"height":275},{"sys":15868,"fields":15871},{"id":15869,"createdAt":15870},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":15872,"slug":15873,"articleIntro":15872,"category":15874},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[15875],{"metadata":15876,"sys":15879,"fields":15886},{"tags":15877,"concepts":15878},[],[],{"space":15880,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15882,"publishedVersion":225,"revision":59,"contentType":15884,"locale":27},{"sys":15881},{"type":12,"linkType":13,"id":14},{"sys":15883},{"id":20,"type":12,"linkType":21},{"sys":15885},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15887,"metaTitle":235,"metaDescription":236,"mainTitle":15888,"subtitle":255,"heroImage":15903,"ctaButton":278,"ctaLink":279},[234],{"data":15889,"content":15890,"nodeType":71},{},[15891,15897],{"data":15892,"content":15893,"nodeType":247},{},[15894],{"data":15895,"marks":15896,"value":246,"nodeType":79},{},[],{"data":15898,"content":15899,"nodeType":84},{},[15900],{"data":15901,"marks":15902,"value":254,"nodeType":79},{},[],{"metadata":15904,"sys":15907,"fields":15912},{"tags":15905,"concepts":15906},[],[],{"space":15908,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15910,"publishedVersion":59,"revision":22,"locale":27},{"sys":15909},{"type":12,"linkType":13,"id":14},{"sys":15911},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15913},{"url":270,"details":15914,"fileName":276,"contentType":277},{"size":272,"image":15915},{"width":274,"height":275},{"sys":15917,"fields":15920},{"id":15918,"createdAt":15919},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":15921,"slug":15922,"articleIntro":-1,"category":15923},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[15924],{"metadata":15925,"sys":15928,"fields":15935},{"tags":15926,"concepts":15927},[],[],{"space":15929,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15931,"publishedVersion":225,"revision":59,"contentType":15933,"locale":27},{"sys":15930},{"type":12,"linkType":13,"id":14},{"sys":15932},{"id":20,"type":12,"linkType":21},{"sys":15934},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15936,"metaTitle":235,"metaDescription":236,"mainTitle":15937,"subtitle":255,"heroImage":15952,"ctaButton":278,"ctaLink":279},[234],{"data":15938,"content":15939,"nodeType":71},{},[15940,15946],{"data":15941,"content":15942,"nodeType":247},{},[15943],{"data":15944,"marks":15945,"value":246,"nodeType":79},{},[],{"data":15947,"content":15948,"nodeType":84},{},[15949],{"data":15950,"marks":15951,"value":254,"nodeType":79},{},[],{"metadata":15953,"sys":15956,"fields":15961},{"tags":15954,"concepts":15955},[],[],{"space":15957,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":15959,"publishedVersion":59,"revision":22,"locale":27},{"sys":15958},{"type":12,"linkType":13,"id":14},{"sys":15960},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":15962},{"url":270,"details":15963,"fileName":276,"contentType":277},{"size":272,"image":15964},{"width":274,"height":275},{"sys":15966,"fields":15969},{"id":15967,"createdAt":15968},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":15970,"slug":15971,"articleIntro":15970,"category":15972},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[15973],{"metadata":15974,"sys":15977,"fields":15984},{"tags":15975,"concepts":15976},[],[],{"space":15978,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":15980,"publishedVersion":225,"revision":59,"contentType":15982,"locale":27},{"sys":15979},{"type":12,"linkType":13,"id":14},{"sys":15981},{"id":20,"type":12,"linkType":21},{"sys":15983},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":15985,"metaTitle":235,"metaDescription":236,"mainTitle":15986,"subtitle":255,"heroImage":16001,"ctaButton":278,"ctaLink":279},[234],{"data":15987,"content":15988,"nodeType":71},{},[15989,15995],{"data":15990,"content":15991,"nodeType":247},{},[15992],{"data":15993,"marks":15994,"value":246,"nodeType":79},{},[],{"data":15996,"content":15997,"nodeType":84},{},[15998],{"data":15999,"marks":16000,"value":254,"nodeType":79},{},[],{"metadata":16002,"sys":16005,"fields":16010},{"tags":16003,"concepts":16004},[],[],{"space":16006,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16008,"publishedVersion":59,"revision":22,"locale":27},{"sys":16007},{"type":12,"linkType":13,"id":14},{"sys":16009},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16011},{"url":270,"details":16012,"fileName":276,"contentType":277},{"size":272,"image":16013},{"width":274,"height":275},{"sys":16015,"fields":16018},{"id":16016,"createdAt":16017},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":16019,"slug":16020,"articleIntro":16019,"category":16021},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[16022],{"metadata":16023,"sys":16026,"fields":16033},{"tags":16024,"concepts":16025},[],[],{"space":16027,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16029,"publishedVersion":225,"revision":59,"contentType":16031,"locale":27},{"sys":16028},{"type":12,"linkType":13,"id":14},{"sys":16030},{"id":20,"type":12,"linkType":21},{"sys":16032},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16034,"metaTitle":235,"metaDescription":236,"mainTitle":16035,"subtitle":255,"heroImage":16050,"ctaButton":278,"ctaLink":279},[234],{"data":16036,"content":16037,"nodeType":71},{},[16038,16044],{"data":16039,"content":16040,"nodeType":247},{},[16041],{"data":16042,"marks":16043,"value":246,"nodeType":79},{},[],{"data":16045,"content":16046,"nodeType":84},{},[16047],{"data":16048,"marks":16049,"value":254,"nodeType":79},{},[],{"metadata":16051,"sys":16054,"fields":16059},{"tags":16052,"concepts":16053},[],[],{"space":16055,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16057,"publishedVersion":59,"revision":22,"locale":27},{"sys":16056},{"type":12,"linkType":13,"id":14},{"sys":16058},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16060},{"url":270,"details":16061,"fileName":276,"contentType":277},{"size":272,"image":16062},{"width":274,"height":275},{"sys":16064,"fields":16067},{"id":16065,"createdAt":16066},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":16068,"slug":16069,"articleIntro":16068,"category":16070},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[16071],{"metadata":16072,"sys":16075,"fields":16082},{"tags":16073,"concepts":16074},[],[],{"space":16076,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16078,"publishedVersion":225,"revision":59,"contentType":16080,"locale":27},{"sys":16077},{"type":12,"linkType":13,"id":14},{"sys":16079},{"id":20,"type":12,"linkType":21},{"sys":16081},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16083,"metaTitle":235,"metaDescription":236,"mainTitle":16084,"subtitle":255,"heroImage":16099,"ctaButton":278,"ctaLink":279},[234],{"data":16085,"content":16086,"nodeType":71},{},[16087,16093],{"data":16088,"content":16089,"nodeType":247},{},[16090],{"data":16091,"marks":16092,"value":246,"nodeType":79},{},[],{"data":16094,"content":16095,"nodeType":84},{},[16096],{"data":16097,"marks":16098,"value":254,"nodeType":79},{},[],{"metadata":16100,"sys":16103,"fields":16108},{"tags":16101,"concepts":16102},[],[],{"space":16104,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16106,"publishedVersion":59,"revision":22,"locale":27},{"sys":16105},{"type":12,"linkType":13,"id":14},{"sys":16107},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16109},{"url":270,"details":16110,"fileName":276,"contentType":277},{"size":272,"image":16111},{"width":274,"height":275},{"sys":16113,"fields":16116},{"id":16114,"createdAt":16115},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":16117,"slug":16118,"articleIntro":16117,"category":16119},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[16120],{"metadata":16121,"sys":16124,"fields":16131},{"tags":16122,"concepts":16123},[],[],{"space":16125,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16127,"publishedVersion":225,"revision":59,"contentType":16129,"locale":27},{"sys":16126},{"type":12,"linkType":13,"id":14},{"sys":16128},{"id":20,"type":12,"linkType":21},{"sys":16130},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16132,"metaTitle":235,"metaDescription":236,"mainTitle":16133,"subtitle":255,"heroImage":16148,"ctaButton":278,"ctaLink":279},[234],{"data":16134,"content":16135,"nodeType":71},{},[16136,16142],{"data":16137,"content":16138,"nodeType":247},{},[16139],{"data":16140,"marks":16141,"value":246,"nodeType":79},{},[],{"data":16143,"content":16144,"nodeType":84},{},[16145],{"data":16146,"marks":16147,"value":254,"nodeType":79},{},[],{"metadata":16149,"sys":16152,"fields":16157},{"tags":16150,"concepts":16151},[],[],{"space":16153,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16155,"publishedVersion":59,"revision":22,"locale":27},{"sys":16154},{"type":12,"linkType":13,"id":14},{"sys":16156},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16158},{"url":270,"details":16159,"fileName":276,"contentType":277},{"size":272,"image":16160},{"width":274,"height":275},{"sys":16162,"fields":16165},{"id":16163,"createdAt":16164},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":16166,"slug":16167,"articleIntro":-1,"category":16168},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[16169],{"metadata":16170,"sys":16173,"fields":16180},{"tags":16171,"concepts":16172},[],[],{"space":16174,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16176,"publishedVersion":225,"revision":59,"contentType":16178,"locale":27},{"sys":16175},{"type":12,"linkType":13,"id":14},{"sys":16177},{"id":20,"type":12,"linkType":21},{"sys":16179},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16181,"metaTitle":235,"metaDescription":236,"mainTitle":16182,"subtitle":255,"heroImage":16197,"ctaButton":278,"ctaLink":279},[234],{"data":16183,"content":16184,"nodeType":71},{},[16185,16191],{"data":16186,"content":16187,"nodeType":247},{},[16188],{"data":16189,"marks":16190,"value":246,"nodeType":79},{},[],{"data":16192,"content":16193,"nodeType":84},{},[16194],{"data":16195,"marks":16196,"value":254,"nodeType":79},{},[],{"metadata":16198,"sys":16201,"fields":16206},{"tags":16199,"concepts":16200},[],[],{"space":16202,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16204,"publishedVersion":59,"revision":22,"locale":27},{"sys":16203},{"type":12,"linkType":13,"id":14},{"sys":16205},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16207},{"url":270,"details":16208,"fileName":276,"contentType":277},{"size":272,"image":16209},{"width":274,"height":275},{"sys":16211,"fields":16214},{"id":16212,"createdAt":16213},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":16215,"slug":16216,"articleIntro":16215,"category":16217},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[16218],{"metadata":16219,"sys":16222,"fields":16229},{"tags":16220,"concepts":16221},[],[],{"space":16223,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16225,"publishedVersion":225,"revision":59,"contentType":16227,"locale":27},{"sys":16224},{"type":12,"linkType":13,"id":14},{"sys":16226},{"id":20,"type":12,"linkType":21},{"sys":16228},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16230,"metaTitle":235,"metaDescription":236,"mainTitle":16231,"subtitle":255,"heroImage":16246,"ctaButton":278,"ctaLink":279},[234],{"data":16232,"content":16233,"nodeType":71},{},[16234,16240],{"data":16235,"content":16236,"nodeType":247},{},[16237],{"data":16238,"marks":16239,"value":246,"nodeType":79},{},[],{"data":16241,"content":16242,"nodeType":84},{},[16243],{"data":16244,"marks":16245,"value":254,"nodeType":79},{},[],{"metadata":16247,"sys":16250,"fields":16255},{"tags":16248,"concepts":16249},[],[],{"space":16251,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16253,"publishedVersion":59,"revision":22,"locale":27},{"sys":16252},{"type":12,"linkType":13,"id":14},{"sys":16254},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16256},{"url":270,"details":16257,"fileName":276,"contentType":277},{"size":272,"image":16258},{"width":274,"height":275},{"sys":16260,"fields":16263},{"id":16261,"createdAt":16262},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":16264,"slug":16265,"articleIntro":16264,"category":16266},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[16267],{"metadata":16268,"sys":16271,"fields":16278},{"tags":16269,"concepts":16270},[],[],{"space":16272,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16274,"publishedVersion":225,"revision":59,"contentType":16276,"locale":27},{"sys":16273},{"type":12,"linkType":13,"id":14},{"sys":16275},{"id":20,"type":12,"linkType":21},{"sys":16277},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16279,"metaTitle":235,"metaDescription":236,"mainTitle":16280,"subtitle":255,"heroImage":16295,"ctaButton":278,"ctaLink":279},[234],{"data":16281,"content":16282,"nodeType":71},{},[16283,16289],{"data":16284,"content":16285,"nodeType":247},{},[16286],{"data":16287,"marks":16288,"value":246,"nodeType":79},{},[],{"data":16290,"content":16291,"nodeType":84},{},[16292],{"data":16293,"marks":16294,"value":254,"nodeType":79},{},[],{"metadata":16296,"sys":16299,"fields":16304},{"tags":16297,"concepts":16298},[],[],{"space":16300,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16302,"publishedVersion":59,"revision":22,"locale":27},{"sys":16301},{"type":12,"linkType":13,"id":14},{"sys":16303},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16305},{"url":270,"details":16306,"fileName":276,"contentType":277},{"size":272,"image":16307},{"width":274,"height":275},{"sys":16309,"fields":16312},{"id":16310,"createdAt":16311},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":16313,"slug":16314,"articleIntro":16313,"category":16315},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[16316],{"metadata":16317,"sys":16320,"fields":16327},{"tags":16318,"concepts":16319},[],[],{"space":16321,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16323,"publishedVersion":225,"revision":59,"contentType":16325,"locale":27},{"sys":16322},{"type":12,"linkType":13,"id":14},{"sys":16324},{"id":20,"type":12,"linkType":21},{"sys":16326},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16328,"metaTitle":235,"metaDescription":236,"mainTitle":16329,"subtitle":255,"heroImage":16344,"ctaButton":278,"ctaLink":279},[234],{"data":16330,"content":16331,"nodeType":71},{},[16332,16338],{"data":16333,"content":16334,"nodeType":247},{},[16335],{"data":16336,"marks":16337,"value":246,"nodeType":79},{},[],{"data":16339,"content":16340,"nodeType":84},{},[16341],{"data":16342,"marks":16343,"value":254,"nodeType":79},{},[],{"metadata":16345,"sys":16348,"fields":16353},{"tags":16346,"concepts":16347},[],[],{"space":16349,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16351,"publishedVersion":59,"revision":22,"locale":27},{"sys":16350},{"type":12,"linkType":13,"id":14},{"sys":16352},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16354},{"url":270,"details":16355,"fileName":276,"contentType":277},{"size":272,"image":16356},{"width":274,"height":275},{"sys":16358,"fields":16361},{"id":16359,"createdAt":16360},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":16362,"slug":16363,"articleIntro":16362,"category":16364},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[16365],{"metadata":16366,"sys":16369,"fields":16376},{"tags":16367,"concepts":16368},[],[],{"space":16370,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16372,"publishedVersion":225,"revision":59,"contentType":16374,"locale":27},{"sys":16371},{"type":12,"linkType":13,"id":14},{"sys":16373},{"id":20,"type":12,"linkType":21},{"sys":16375},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16377,"metaTitle":235,"metaDescription":236,"mainTitle":16378,"subtitle":255,"heroImage":16393,"ctaButton":278,"ctaLink":279},[234],{"data":16379,"content":16380,"nodeType":71},{},[16381,16387],{"data":16382,"content":16383,"nodeType":247},{},[16384],{"data":16385,"marks":16386,"value":246,"nodeType":79},{},[],{"data":16388,"content":16389,"nodeType":84},{},[16390],{"data":16391,"marks":16392,"value":254,"nodeType":79},{},[],{"metadata":16394,"sys":16397,"fields":16402},{"tags":16395,"concepts":16396},[],[],{"space":16398,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16400,"publishedVersion":59,"revision":22,"locale":27},{"sys":16399},{"type":12,"linkType":13,"id":14},{"sys":16401},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16403},{"url":270,"details":16404,"fileName":276,"contentType":277},{"size":272,"image":16405},{"width":274,"height":275},{"sys":16407,"fields":16410},{"id":16408,"createdAt":16409},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":16411,"slug":16412,"articleIntro":16411,"category":16413},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[16414],{"metadata":16415,"sys":16418,"fields":16425},{"tags":16416,"concepts":16417},[],[],{"space":16419,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16421,"publishedVersion":225,"revision":59,"contentType":16423,"locale":27},{"sys":16420},{"type":12,"linkType":13,"id":14},{"sys":16422},{"id":20,"type":12,"linkType":21},{"sys":16424},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16426,"metaTitle":235,"metaDescription":236,"mainTitle":16427,"subtitle":255,"heroImage":16442,"ctaButton":278,"ctaLink":279},[234],{"data":16428,"content":16429,"nodeType":71},{},[16430,16436],{"data":16431,"content":16432,"nodeType":247},{},[16433],{"data":16434,"marks":16435,"value":246,"nodeType":79},{},[],{"data":16437,"content":16438,"nodeType":84},{},[16439],{"data":16440,"marks":16441,"value":254,"nodeType":79},{},[],{"metadata":16443,"sys":16446,"fields":16451},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16449,"publishedVersion":59,"revision":22,"locale":27},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16452},{"url":270,"details":16453,"fileName":276,"contentType":277},{"size":272,"image":16454},{"width":274,"height":275},{"sys":16456,"fields":16459},{"id":16457,"createdAt":16458},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":16460,"slug":16461,"articleIntro":-1,"category":16462},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[16463],{"metadata":16464,"sys":16467,"fields":16474},{"tags":16465,"concepts":16466},[],[],{"space":16468,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16470,"publishedVersion":225,"revision":59,"contentType":16472,"locale":27},{"sys":16469},{"type":12,"linkType":13,"id":14},{"sys":16471},{"id":20,"type":12,"linkType":21},{"sys":16473},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16475,"metaTitle":235,"metaDescription":236,"mainTitle":16476,"subtitle":255,"heroImage":16491,"ctaButton":278,"ctaLink":279},[234],{"data":16477,"content":16478,"nodeType":71},{},[16479,16485],{"data":16480,"content":16481,"nodeType":247},{},[16482],{"data":16483,"marks":16484,"value":246,"nodeType":79},{},[],{"data":16486,"content":16487,"nodeType":84},{},[16488],{"data":16489,"marks":16490,"value":254,"nodeType":79},{},[],{"metadata":16492,"sys":16495,"fields":16500},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16498,"publishedVersion":59,"revision":22,"locale":27},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16501},{"url":270,"details":16502,"fileName":276,"contentType":277},{"size":272,"image":16503},{"width":274,"height":275},{"sys":16505,"fields":16508},{"id":16506,"createdAt":16507},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":16509,"slug":16510,"articleIntro":16509,"category":16511},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[16512],{"metadata":16513,"sys":16516,"fields":16523},{"tags":16514,"concepts":16515},[],[],{"space":16517,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16519,"publishedVersion":225,"revision":59,"contentType":16521,"locale":27},{"sys":16518},{"type":12,"linkType":13,"id":14},{"sys":16520},{"id":20,"type":12,"linkType":21},{"sys":16522},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16524,"metaTitle":235,"metaDescription":236,"mainTitle":16525,"subtitle":255,"heroImage":16540,"ctaButton":278,"ctaLink":279},[234],{"data":16526,"content":16527,"nodeType":71},{},[16528,16534],{"data":16529,"content":16530,"nodeType":247},{},[16531],{"data":16532,"marks":16533,"value":246,"nodeType":79},{},[],{"data":16535,"content":16536,"nodeType":84},{},[16537],{"data":16538,"marks":16539,"value":254,"nodeType":79},{},[],{"metadata":16541,"sys":16544,"fields":16549},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16547,"publishedVersion":59,"revision":22,"locale":27},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16550},{"url":270,"details":16551,"fileName":276,"contentType":277},{"size":272,"image":16552},{"width":274,"height":275},{"sys":16554,"fields":16557},{"id":16555,"createdAt":16556},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":16558,"slug":16559,"articleIntro":16558,"category":16560},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[16561],{"metadata":16562,"sys":16565,"fields":16572},{"tags":16563,"concepts":16564},[],[],{"space":16566,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16568,"publishedVersion":225,"revision":59,"contentType":16570,"locale":27},{"sys":16567},{"type":12,"linkType":13,"id":14},{"sys":16569},{"id":20,"type":12,"linkType":21},{"sys":16571},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16573,"metaTitle":235,"metaDescription":236,"mainTitle":16574,"subtitle":255,"heroImage":16589,"ctaButton":278,"ctaLink":279},[234],{"data":16575,"content":16576,"nodeType":71},{},[16577,16583],{"data":16578,"content":16579,"nodeType":247},{},[16580],{"data":16581,"marks":16582,"value":246,"nodeType":79},{},[],{"data":16584,"content":16585,"nodeType":84},{},[16586],{"data":16587,"marks":16588,"value":254,"nodeType":79},{},[],{"metadata":16590,"sys":16593,"fields":16598},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16596,"publishedVersion":59,"revision":22,"locale":27},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16599},{"url":270,"details":16600,"fileName":276,"contentType":277},{"size":272,"image":16601},{"width":274,"height":275},{"sys":16603,"fields":16606},{"id":16604,"createdAt":16605},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":16607,"slug":16608,"articleIntro":16607,"category":16609},"4686 - Charges à payer","compte-4686-charges-a-payer",[16610],{"metadata":16611,"sys":16614,"fields":16621},{"tags":16612,"concepts":16613},[],[],{"space":16615,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16617,"publishedVersion":225,"revision":59,"contentType":16619,"locale":27},{"sys":16616},{"type":12,"linkType":13,"id":14},{"sys":16618},{"id":20,"type":12,"linkType":21},{"sys":16620},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16622,"metaTitle":235,"metaDescription":236,"mainTitle":16623,"subtitle":255,"heroImage":16638,"ctaButton":278,"ctaLink":279},[234],{"data":16624,"content":16625,"nodeType":71},{},[16626,16632],{"data":16627,"content":16628,"nodeType":247},{},[16629],{"data":16630,"marks":16631,"value":246,"nodeType":79},{},[],{"data":16633,"content":16634,"nodeType":84},{},[16635],{"data":16636,"marks":16637,"value":254,"nodeType":79},{},[],{"metadata":16639,"sys":16642,"fields":16647},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16645,"publishedVersion":59,"revision":22,"locale":27},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16648},{"url":270,"details":16649,"fileName":276,"contentType":277},{"size":272,"image":16650},{"width":274,"height":275},{"sys":16652,"fields":16655},{"id":16653,"createdAt":16654},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":16656,"slug":16657,"articleIntro":-1,"category":16658},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[16659],{"metadata":16660,"sys":16663,"fields":16670},{"tags":16661,"concepts":16662},[],[],{"space":16664,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16666,"publishedVersion":225,"revision":59,"contentType":16668,"locale":27},{"sys":16665},{"type":12,"linkType":13,"id":14},{"sys":16667},{"id":20,"type":12,"linkType":21},{"sys":16669},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16671,"metaTitle":235,"metaDescription":236,"mainTitle":16672,"subtitle":255,"heroImage":16687,"ctaButton":278,"ctaLink":279},[234],{"data":16673,"content":16674,"nodeType":71},{},[16675,16681],{"data":16676,"content":16677,"nodeType":247},{},[16678],{"data":16679,"marks":16680,"value":246,"nodeType":79},{},[],{"data":16682,"content":16683,"nodeType":84},{},[16684],{"data":16685,"marks":16686,"value":254,"nodeType":79},{},[],{"metadata":16688,"sys":16691,"fields":16696},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16694,"publishedVersion":59,"revision":22,"locale":27},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16697},{"url":270,"details":16698,"fileName":276,"contentType":277},{"size":272,"image":16699},{"width":274,"height":275},{"sys":16701,"fields":16704},{"id":16702,"createdAt":16703},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":16705,"slug":16706,"articleIntro":16705,"category":16707},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[16708],{"metadata":16709,"sys":16712,"fields":16719},{"tags":16710,"concepts":16711},[],[],{"space":16713,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16715,"publishedVersion":225,"revision":59,"contentType":16717,"locale":27},{"sys":16714},{"type":12,"linkType":13,"id":14},{"sys":16716},{"id":20,"type":12,"linkType":21},{"sys":16718},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16720,"metaTitle":235,"metaDescription":236,"mainTitle":16721,"subtitle":255,"heroImage":16736,"ctaButton":278,"ctaLink":279},[234],{"data":16722,"content":16723,"nodeType":71},{},[16724,16730],{"data":16725,"content":16726,"nodeType":247},{},[16727],{"data":16728,"marks":16729,"value":246,"nodeType":79},{},[],{"data":16731,"content":16732,"nodeType":84},{},[16733],{"data":16734,"marks":16735,"value":254,"nodeType":79},{},[],{"metadata":16737,"sys":16740,"fields":16745},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16743,"publishedVersion":59,"revision":22,"locale":27},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16746},{"url":270,"details":16747,"fileName":276,"contentType":277},{"size":272,"image":16748},{"width":274,"height":275},{"sys":16750,"fields":16753},{"id":16751,"createdAt":16752},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":16754,"slug":16755,"articleIntro":16754,"category":16756},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[16757],{"metadata":16758,"sys":16761,"fields":16768},{"tags":16759,"concepts":16760},[],[],{"space":16762,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16764,"publishedVersion":225,"revision":59,"contentType":16766,"locale":27},{"sys":16763},{"type":12,"linkType":13,"id":14},{"sys":16765},{"id":20,"type":12,"linkType":21},{"sys":16767},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16769,"metaTitle":235,"metaDescription":236,"mainTitle":16770,"subtitle":255,"heroImage":16785,"ctaButton":278,"ctaLink":279},[234],{"data":16771,"content":16772,"nodeType":71},{},[16773,16779],{"data":16774,"content":16775,"nodeType":247},{},[16776],{"data":16777,"marks":16778,"value":246,"nodeType":79},{},[],{"data":16780,"content":16781,"nodeType":84},{},[16782],{"data":16783,"marks":16784,"value":254,"nodeType":79},{},[],{"metadata":16786,"sys":16789,"fields":16794},{"tags":16787,"concepts":16788},[],[],{"space":16790,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16792,"publishedVersion":59,"revision":22,"locale":27},{"sys":16791},{"type":12,"linkType":13,"id":14},{"sys":16793},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16795},{"url":270,"details":16796,"fileName":276,"contentType":277},{"size":272,"image":16797},{"width":274,"height":275},{"sys":16799,"fields":16802},{"id":16800,"createdAt":16801},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":16803,"slug":16804,"articleIntro":16803,"category":16805},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[16806],{"metadata":16807,"sys":16810,"fields":16817},{"tags":16808,"concepts":16809},[],[],{"space":16811,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16813,"publishedVersion":225,"revision":59,"contentType":16815,"locale":27},{"sys":16812},{"type":12,"linkType":13,"id":14},{"sys":16814},{"id":20,"type":12,"linkType":21},{"sys":16816},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16818,"metaTitle":235,"metaDescription":236,"mainTitle":16819,"subtitle":255,"heroImage":16834,"ctaButton":278,"ctaLink":279},[234],{"data":16820,"content":16821,"nodeType":71},{},[16822,16828],{"data":16823,"content":16824,"nodeType":247},{},[16825],{"data":16826,"marks":16827,"value":246,"nodeType":79},{},[],{"data":16829,"content":16830,"nodeType":84},{},[16831],{"data":16832,"marks":16833,"value":254,"nodeType":79},{},[],{"metadata":16835,"sys":16838,"fields":16843},{"tags":16836,"concepts":16837},[],[],{"space":16839,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16841,"publishedVersion":59,"revision":22,"locale":27},{"sys":16840},{"type":12,"linkType":13,"id":14},{"sys":16842},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16844},{"url":270,"details":16845,"fileName":276,"contentType":277},{"size":272,"image":16846},{"width":274,"height":275},{"sys":16848,"fields":16851},{"id":16849,"createdAt":16850},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":16852,"slug":16853,"articleIntro":-1,"category":16854},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[16855],{"metadata":16856,"sys":16859,"fields":16866},{"tags":16857,"concepts":16858},[],[],{"space":16860,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16862,"publishedVersion":225,"revision":59,"contentType":16864,"locale":27},{"sys":16861},{"type":12,"linkType":13,"id":14},{"sys":16863},{"id":20,"type":12,"linkType":21},{"sys":16865},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16867,"metaTitle":235,"metaDescription":236,"mainTitle":16868,"subtitle":255,"heroImage":16883,"ctaButton":278,"ctaLink":279},[234],{"data":16869,"content":16870,"nodeType":71},{},[16871,16877],{"data":16872,"content":16873,"nodeType":247},{},[16874],{"data":16875,"marks":16876,"value":246,"nodeType":79},{},[],{"data":16878,"content":16879,"nodeType":84},{},[16880],{"data":16881,"marks":16882,"value":254,"nodeType":79},{},[],{"metadata":16884,"sys":16887,"fields":16892},{"tags":16885,"concepts":16886},[],[],{"space":16888,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16890,"publishedVersion":59,"revision":22,"locale":27},{"sys":16889},{"type":12,"linkType":13,"id":14},{"sys":16891},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16893},{"url":270,"details":16894,"fileName":276,"contentType":277},{"size":272,"image":16895},{"width":274,"height":275},{"sys":16897,"fields":16900},{"id":16898,"createdAt":16899},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16901,"slug":16902,"articleIntro":16901,"category":16903},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16904],{"metadata":16905,"sys":16908,"fields":16915},{"tags":16906,"concepts":16907},[],[],{"space":16909,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16911,"publishedVersion":225,"revision":59,"contentType":16913,"locale":27},{"sys":16910},{"type":12,"linkType":13,"id":14},{"sys":16912},{"id":20,"type":12,"linkType":21},{"sys":16914},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16916,"metaTitle":235,"metaDescription":236,"mainTitle":16917,"subtitle":255,"heroImage":16932,"ctaButton":278,"ctaLink":279},[234],{"data":16918,"content":16919,"nodeType":71},{},[16920,16926],{"data":16921,"content":16922,"nodeType":247},{},[16923],{"data":16924,"marks":16925,"value":246,"nodeType":79},{},[],{"data":16927,"content":16928,"nodeType":84},{},[16929],{"data":16930,"marks":16931,"value":254,"nodeType":79},{},[],{"metadata":16933,"sys":16936,"fields":16941},{"tags":16934,"concepts":16935},[],[],{"space":16937,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16939,"publishedVersion":59,"revision":22,"locale":27},{"sys":16938},{"type":12,"linkType":13,"id":14},{"sys":16940},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16942},{"url":270,"details":16943,"fileName":276,"contentType":277},{"size":272,"image":16944},{"width":274,"height":275},{"sys":16946,"fields":16949},{"id":16947,"createdAt":16948},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":16950,"slug":16951,"articleIntro":16950,"category":16952},"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",[16953],{"metadata":16954,"sys":16957,"fields":16964},{"tags":16955,"concepts":16956},[],[],{"space":16958,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":16960,"publishedVersion":225,"revision":59,"contentType":16962,"locale":27},{"sys":16959},{"type":12,"linkType":13,"id":14},{"sys":16961},{"id":20,"type":12,"linkType":21},{"sys":16963},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":16965,"metaTitle":235,"metaDescription":236,"mainTitle":16966,"subtitle":255,"heroImage":16981,"ctaButton":278,"ctaLink":279},[234],{"data":16967,"content":16968,"nodeType":71},{},[16969,16975],{"data":16970,"content":16971,"nodeType":247},{},[16972],{"data":16973,"marks":16974,"value":246,"nodeType":79},{},[],{"data":16976,"content":16977,"nodeType":84},{},[16978],{"data":16979,"marks":16980,"value":254,"nodeType":79},{},[],{"metadata":16982,"sys":16985,"fields":16990},{"tags":16983,"concepts":16984},[],[],{"space":16986,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":16988,"publishedVersion":59,"revision":22,"locale":27},{"sys":16987},{"type":12,"linkType":13,"id":14},{"sys":16989},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":16991},{"url":270,"details":16992,"fileName":276,"contentType":277},{"size":272,"image":16993},{"width":274,"height":275},{"sys":16995,"fields":16998},{"id":16996,"createdAt":16997},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16999,"slug":17000,"articleIntro":-1,"category":17001},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[17002],{"metadata":17003,"sys":17006,"fields":17013},{"tags":17004,"concepts":17005},[],[],{"space":17007,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17009,"publishedVersion":225,"revision":59,"contentType":17011,"locale":27},{"sys":17008},{"type":12,"linkType":13,"id":14},{"sys":17010},{"id":20,"type":12,"linkType":21},{"sys":17012},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17014,"metaTitle":235,"metaDescription":236,"mainTitle":17015,"subtitle":255,"heroImage":17030,"ctaButton":278,"ctaLink":279},[234],{"data":17016,"content":17017,"nodeType":71},{},[17018,17024],{"data":17019,"content":17020,"nodeType":247},{},[17021],{"data":17022,"marks":17023,"value":246,"nodeType":79},{},[],{"data":17025,"content":17026,"nodeType":84},{},[17027],{"data":17028,"marks":17029,"value":254,"nodeType":79},{},[],{"metadata":17031,"sys":17034,"fields":17039},{"tags":17032,"concepts":17033},[],[],{"space":17035,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17037,"publishedVersion":59,"revision":22,"locale":27},{"sys":17036},{"type":12,"linkType":13,"id":14},{"sys":17038},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17040},{"url":270,"details":17041,"fileName":276,"contentType":277},{"size":272,"image":17042},{"width":274,"height":275},{"sys":17044,"fields":17047},{"id":17045,"createdAt":17046},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":17048,"slug":17049,"articleIntro":17050,"category":17051},"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",[17052],{"metadata":17053,"sys":17056,"fields":17063},{"tags":17054,"concepts":17055},[],[],{"space":17057,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17059,"publishedVersion":225,"revision":59,"contentType":17061,"locale":27},{"sys":17058},{"type":12,"linkType":13,"id":14},{"sys":17060},{"id":20,"type":12,"linkType":21},{"sys":17062},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17064,"metaTitle":235,"metaDescription":236,"mainTitle":17065,"subtitle":255,"heroImage":17080,"ctaButton":278,"ctaLink":279},[234],{"data":17066,"content":17067,"nodeType":71},{},[17068,17074],{"data":17069,"content":17070,"nodeType":247},{},[17071],{"data":17072,"marks":17073,"value":246,"nodeType":79},{},[],{"data":17075,"content":17076,"nodeType":84},{},[17077],{"data":17078,"marks":17079,"value":254,"nodeType":79},{},[],{"metadata":17081,"sys":17084,"fields":17089},{"tags":17082,"concepts":17083},[],[],{"space":17085,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17087,"publishedVersion":59,"revision":22,"locale":27},{"sys":17086},{"type":12,"linkType":13,"id":14},{"sys":17088},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17090},{"url":270,"details":17091,"fileName":276,"contentType":277},{"size":272,"image":17092},{"width":274,"height":275},{"sys":17094,"fields":17097},{"id":17095,"createdAt":17096},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":17098,"slug":17099,"articleIntro":-1,"category":17100},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[17101],{"metadata":17102,"sys":17105,"fields":17112},{"tags":17103,"concepts":17104},[],[],{"space":17106,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17108,"publishedVersion":225,"revision":59,"contentType":17110,"locale":27},{"sys":17107},{"type":12,"linkType":13,"id":14},{"sys":17109},{"id":20,"type":12,"linkType":21},{"sys":17111},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17113,"metaTitle":235,"metaDescription":236,"mainTitle":17114,"subtitle":255,"heroImage":17129,"ctaButton":278,"ctaLink":279},[234],{"data":17115,"content":17116,"nodeType":71},{},[17117,17123],{"data":17118,"content":17119,"nodeType":247},{},[17120],{"data":17121,"marks":17122,"value":246,"nodeType":79},{},[],{"data":17124,"content":17125,"nodeType":84},{},[17126],{"data":17127,"marks":17128,"value":254,"nodeType":79},{},[],{"metadata":17130,"sys":17133,"fields":17138},{"tags":17131,"concepts":17132},[],[],{"space":17134,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17136,"publishedVersion":59,"revision":22,"locale":27},{"sys":17135},{"type":12,"linkType":13,"id":14},{"sys":17137},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17139},{"url":270,"details":17140,"fileName":276,"contentType":277},{"size":272,"image":17141},{"width":274,"height":275},{"sys":17143,"fields":17146},{"id":17144,"createdAt":17145},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":17147,"slug":17148,"articleIntro":-1,"category":17149},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[17150],{"metadata":17151,"sys":17154,"fields":17161},{"tags":17152,"concepts":17153},[],[],{"space":17155,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17157,"publishedVersion":225,"revision":59,"contentType":17159,"locale":27},{"sys":17156},{"type":12,"linkType":13,"id":14},{"sys":17158},{"id":20,"type":12,"linkType":21},{"sys":17160},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17162,"metaTitle":235,"metaDescription":236,"mainTitle":17163,"subtitle":255,"heroImage":17178,"ctaButton":278,"ctaLink":279},[234],{"data":17164,"content":17165,"nodeType":71},{},[17166,17172],{"data":17167,"content":17168,"nodeType":247},{},[17169],{"data":17170,"marks":17171,"value":246,"nodeType":79},{},[],{"data":17173,"content":17174,"nodeType":84},{},[17175],{"data":17176,"marks":17177,"value":254,"nodeType":79},{},[],{"metadata":17179,"sys":17182,"fields":17187},{"tags":17180,"concepts":17181},[],[],{"space":17183,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17185,"publishedVersion":59,"revision":22,"locale":27},{"sys":17184},{"type":12,"linkType":13,"id":14},{"sys":17186},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17188},{"url":270,"details":17189,"fileName":276,"contentType":277},{"size":272,"image":17190},{"width":274,"height":275},{"sys":17192,"fields":17195},{"id":17193,"createdAt":17194},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":17196,"slug":17197,"articleIntro":17196,"category":17198},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[17199],{"metadata":17200,"sys":17203,"fields":17210},{"tags":17201,"concepts":17202},[],[],{"space":17204,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17206,"publishedVersion":225,"revision":59,"contentType":17208,"locale":27},{"sys":17205},{"type":12,"linkType":13,"id":14},{"sys":17207},{"id":20,"type":12,"linkType":21},{"sys":17209},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17211,"metaTitle":235,"metaDescription":236,"mainTitle":17212,"subtitle":255,"heroImage":17227,"ctaButton":278,"ctaLink":279},[234],{"data":17213,"content":17214,"nodeType":71},{},[17215,17221],{"data":17216,"content":17217,"nodeType":247},{},[17218],{"data":17219,"marks":17220,"value":246,"nodeType":79},{},[],{"data":17222,"content":17223,"nodeType":84},{},[17224],{"data":17225,"marks":17226,"value":254,"nodeType":79},{},[],{"metadata":17228,"sys":17231,"fields":17236},{"tags":17229,"concepts":17230},[],[],{"space":17232,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17234,"publishedVersion":59,"revision":22,"locale":27},{"sys":17233},{"type":12,"linkType":13,"id":14},{"sys":17235},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17237},{"url":270,"details":17238,"fileName":276,"contentType":277},{"size":272,"image":17239},{"width":274,"height":275},{"sys":17241,"fields":17244},{"id":17242,"createdAt":17243},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":17245,"slug":17246,"articleIntro":17245,"category":17247},"Compte 6156 - Maintenance","compte-6156-maintenance",[17248],{"metadata":17249,"sys":17252,"fields":17259},{"tags":17250,"concepts":17251},[],[],{"space":17253,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17255,"publishedVersion":225,"revision":59,"contentType":17257,"locale":27},{"sys":17254},{"type":12,"linkType":13,"id":14},{"sys":17256},{"id":20,"type":12,"linkType":21},{"sys":17258},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17260,"metaTitle":235,"metaDescription":236,"mainTitle":17261,"subtitle":255,"heroImage":17276,"ctaButton":278,"ctaLink":279},[234],{"data":17262,"content":17263,"nodeType":71},{},[17264,17270],{"data":17265,"content":17266,"nodeType":247},{},[17267],{"data":17268,"marks":17269,"value":246,"nodeType":79},{},[],{"data":17271,"content":17272,"nodeType":84},{},[17273],{"data":17274,"marks":17275,"value":254,"nodeType":79},{},[],{"metadata":17277,"sys":17280,"fields":17285},{"tags":17278,"concepts":17279},[],[],{"space":17281,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17283,"publishedVersion":59,"revision":22,"locale":27},{"sys":17282},{"type":12,"linkType":13,"id":14},{"sys":17284},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17286},{"url":270,"details":17287,"fileName":276,"contentType":277},{"size":272,"image":17288},{"width":274,"height":275},{"sys":17290,"fields":17293},{"id":17291,"createdAt":17292},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":17294,"slug":17295,"articleIntro":17294,"category":17296},"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",[17297],{"metadata":17298,"sys":17301,"fields":17308},{"tags":17299,"concepts":17300},[],[],{"space":17302,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17304,"publishedVersion":225,"revision":59,"contentType":17306,"locale":27},{"sys":17303},{"type":12,"linkType":13,"id":14},{"sys":17305},{"id":20,"type":12,"linkType":21},{"sys":17307},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17309,"metaTitle":235,"metaDescription":236,"mainTitle":17310,"subtitle":255,"heroImage":17325,"ctaButton":278,"ctaLink":279},[234],{"data":17311,"content":17312,"nodeType":71},{},[17313,17319],{"data":17314,"content":17315,"nodeType":247},{},[17316],{"data":17317,"marks":17318,"value":246,"nodeType":79},{},[],{"data":17320,"content":17321,"nodeType":84},{},[17322],{"data":17323,"marks":17324,"value":254,"nodeType":79},{},[],{"metadata":17326,"sys":17329,"fields":17334},{"tags":17327,"concepts":17328},[],[],{"space":17330,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17332,"publishedVersion":59,"revision":22,"locale":27},{"sys":17331},{"type":12,"linkType":13,"id":14},{"sys":17333},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17335},{"url":270,"details":17336,"fileName":276,"contentType":277},{"size":272,"image":17337},{"width":274,"height":275},{"sys":17339,"fields":17342},{"id":17340,"createdAt":17341},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":17343,"slug":17344,"articleIntro":17343,"category":17345},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[17346],{"metadata":17347,"sys":17350,"fields":17357},{"tags":17348,"concepts":17349},[],[],{"space":17351,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17353,"publishedVersion":225,"revision":59,"contentType":17355,"locale":27},{"sys":17352},{"type":12,"linkType":13,"id":14},{"sys":17354},{"id":20,"type":12,"linkType":21},{"sys":17356},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17358,"metaTitle":235,"metaDescription":236,"mainTitle":17359,"subtitle":255,"heroImage":17374,"ctaButton":278,"ctaLink":279},[234],{"data":17360,"content":17361,"nodeType":71},{},[17362,17368],{"data":17363,"content":17364,"nodeType":247},{},[17365],{"data":17366,"marks":17367,"value":246,"nodeType":79},{},[],{"data":17369,"content":17370,"nodeType":84},{},[17371],{"data":17372,"marks":17373,"value":254,"nodeType":79},{},[],{"metadata":17375,"sys":17378,"fields":17383},{"tags":17376,"concepts":17377},[],[],{"space":17379,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17381,"publishedVersion":59,"revision":22,"locale":27},{"sys":17380},{"type":12,"linkType":13,"id":14},{"sys":17382},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17384},{"url":270,"details":17385,"fileName":276,"contentType":277},{"size":272,"image":17386},{"width":274,"height":275},{"sys":17388,"fields":17391},{"id":17389,"createdAt":17390},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":17392,"slug":17393,"articleIntro":17392,"category":17394},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[17395],{"metadata":17396,"sys":17399,"fields":17406},{"tags":17397,"concepts":17398},[],[],{"space":17400,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17402,"publishedVersion":225,"revision":59,"contentType":17404,"locale":27},{"sys":17401},{"type":12,"linkType":13,"id":14},{"sys":17403},{"id":20,"type":12,"linkType":21},{"sys":17405},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17407,"metaTitle":235,"metaDescription":236,"mainTitle":17408,"subtitle":255,"heroImage":17423,"ctaButton":278,"ctaLink":279},[234],{"data":17409,"content":17410,"nodeType":71},{},[17411,17417],{"data":17412,"content":17413,"nodeType":247},{},[17414],{"data":17415,"marks":17416,"value":246,"nodeType":79},{},[],{"data":17418,"content":17419,"nodeType":84},{},[17420],{"data":17421,"marks":17422,"value":254,"nodeType":79},{},[],{"metadata":17424,"sys":17427,"fields":17432},{"tags":17425,"concepts":17426},[],[],{"space":17428,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17430,"publishedVersion":59,"revision":22,"locale":27},{"sys":17429},{"type":12,"linkType":13,"id":14},{"sys":17431},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17433},{"url":270,"details":17434,"fileName":276,"contentType":277},{"size":272,"image":17435},{"width":274,"height":275},{"sys":17437,"fields":17440},{"id":17438,"createdAt":17439},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":17441,"slug":17442,"articleIntro":17441,"category":17443},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[17444],{"metadata":17445,"sys":17448,"fields":17455},{"tags":17446,"concepts":17447},[],[],{"space":17449,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17451,"publishedVersion":225,"revision":59,"contentType":17453,"locale":27},{"sys":17450},{"type":12,"linkType":13,"id":14},{"sys":17452},{"id":20,"type":12,"linkType":21},{"sys":17454},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17456,"metaTitle":235,"metaDescription":236,"mainTitle":17457,"subtitle":255,"heroImage":17472,"ctaButton":278,"ctaLink":279},[234],{"data":17458,"content":17459,"nodeType":71},{},[17460,17466],{"data":17461,"content":17462,"nodeType":247},{},[17463],{"data":17464,"marks":17465,"value":246,"nodeType":79},{},[],{"data":17467,"content":17468,"nodeType":84},{},[17469],{"data":17470,"marks":17471,"value":254,"nodeType":79},{},[],{"metadata":17473,"sys":17476,"fields":17481},{"tags":17474,"concepts":17475},[],[],{"space":17477,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17479,"publishedVersion":59,"revision":22,"locale":27},{"sys":17478},{"type":12,"linkType":13,"id":14},{"sys":17480},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17482},{"url":270,"details":17483,"fileName":276,"contentType":277},{"size":272,"image":17484},{"width":274,"height":275},{"sys":17486,"fields":17489},{"id":17487,"createdAt":17488},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":17490,"slug":17491,"articleIntro":17490,"category":17492},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[17493],{"metadata":17494,"sys":17497,"fields":17504},{"tags":17495,"concepts":17496},[],[],{"space":17498,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17500,"publishedVersion":225,"revision":59,"contentType":17502,"locale":27},{"sys":17499},{"type":12,"linkType":13,"id":14},{"sys":17501},{"id":20,"type":12,"linkType":21},{"sys":17503},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17505,"metaTitle":235,"metaDescription":236,"mainTitle":17506,"subtitle":255,"heroImage":17521,"ctaButton":278,"ctaLink":279},[234],{"data":17507,"content":17508,"nodeType":71},{},[17509,17515],{"data":17510,"content":17511,"nodeType":247},{},[17512],{"data":17513,"marks":17514,"value":246,"nodeType":79},{},[],{"data":17516,"content":17517,"nodeType":84},{},[17518],{"data":17519,"marks":17520,"value":254,"nodeType":79},{},[],{"metadata":17522,"sys":17525,"fields":17530},{"tags":17523,"concepts":17524},[],[],{"space":17526,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17528,"publishedVersion":59,"revision":22,"locale":27},{"sys":17527},{"type":12,"linkType":13,"id":14},{"sys":17529},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17531},{"url":270,"details":17532,"fileName":276,"contentType":277},{"size":272,"image":17533},{"width":274,"height":275},{"sys":17535,"fields":17538},{"id":17536,"createdAt":17537},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":17539,"slug":17540,"articleIntro":17539,"category":17541},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[17542],{"metadata":17543,"sys":17546,"fields":17553},{"tags":17544,"concepts":17545},[],[],{"space":17547,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17549,"publishedVersion":225,"revision":59,"contentType":17551,"locale":27},{"sys":17548},{"type":12,"linkType":13,"id":14},{"sys":17550},{"id":20,"type":12,"linkType":21},{"sys":17552},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17554,"metaTitle":235,"metaDescription":236,"mainTitle":17555,"subtitle":255,"heroImage":17570,"ctaButton":278,"ctaLink":279},[234],{"data":17556,"content":17557,"nodeType":71},{},[17558,17564],{"data":17559,"content":17560,"nodeType":247},{},[17561],{"data":17562,"marks":17563,"value":246,"nodeType":79},{},[],{"data":17565,"content":17566,"nodeType":84},{},[17567],{"data":17568,"marks":17569,"value":254,"nodeType":79},{},[],{"metadata":17571,"sys":17574,"fields":17579},{"tags":17572,"concepts":17573},[],[],{"space":17575,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17577,"publishedVersion":59,"revision":22,"locale":27},{"sys":17576},{"type":12,"linkType":13,"id":14},{"sys":17578},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17580},{"url":270,"details":17581,"fileName":276,"contentType":277},{"size":272,"image":17582},{"width":274,"height":275},{"sys":17584,"fields":17587},{"id":17585,"createdAt":17586},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":17588,"slug":17589,"articleIntro":17588,"category":17590},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[17591],{"metadata":17592,"sys":17595,"fields":17602},{"tags":17593,"concepts":17594},[],[],{"space":17596,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17598,"publishedVersion":225,"revision":59,"contentType":17600,"locale":27},{"sys":17597},{"type":12,"linkType":13,"id":14},{"sys":17599},{"id":20,"type":12,"linkType":21},{"sys":17601},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17603,"metaTitle":235,"metaDescription":236,"mainTitle":17604,"subtitle":255,"heroImage":17619,"ctaButton":278,"ctaLink":279},[234],{"data":17605,"content":17606,"nodeType":71},{},[17607,17613],{"data":17608,"content":17609,"nodeType":247},{},[17610],{"data":17611,"marks":17612,"value":246,"nodeType":79},{},[],{"data":17614,"content":17615,"nodeType":84},{},[17616],{"data":17617,"marks":17618,"value":254,"nodeType":79},{},[],{"metadata":17620,"sys":17623,"fields":17628},{"tags":17621,"concepts":17622},[],[],{"space":17624,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17626,"publishedVersion":59,"revision":22,"locale":27},{"sys":17625},{"type":12,"linkType":13,"id":14},{"sys":17627},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17629},{"url":270,"details":17630,"fileName":276,"contentType":277},{"size":272,"image":17631},{"width":274,"height":275},{"sys":17633,"fields":17636},{"id":17634,"createdAt":17635},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":17637,"slug":17638,"articleIntro":17637,"category":17639},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[17640],{"metadata":17641,"sys":17644,"fields":17651},{"tags":17642,"concepts":17643},[],[],{"space":17645,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17647,"publishedVersion":225,"revision":59,"contentType":17649,"locale":27},{"sys":17646},{"type":12,"linkType":13,"id":14},{"sys":17648},{"id":20,"type":12,"linkType":21},{"sys":17650},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17652,"metaTitle":235,"metaDescription":236,"mainTitle":17653,"subtitle":255,"heroImage":17668,"ctaButton":278,"ctaLink":279},[234],{"data":17654,"content":17655,"nodeType":71},{},[17656,17662],{"data":17657,"content":17658,"nodeType":247},{},[17659],{"data":17660,"marks":17661,"value":246,"nodeType":79},{},[],{"data":17663,"content":17664,"nodeType":84},{},[17665],{"data":17666,"marks":17667,"value":254,"nodeType":79},{},[],{"metadata":17669,"sys":17672,"fields":17677},{"tags":17670,"concepts":17671},[],[],{"space":17673,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17675,"publishedVersion":59,"revision":22,"locale":27},{"sys":17674},{"type":12,"linkType":13,"id":14},{"sys":17676},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17678},{"url":270,"details":17679,"fileName":276,"contentType":277},{"size":272,"image":17680},{"width":274,"height":275},{"sys":17682,"fields":17685},{"id":17683,"createdAt":17684},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":17686,"slug":17687,"articleIntro":17686,"category":17688},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[17689],{"metadata":17690,"sys":17693,"fields":17700},{"tags":17691,"concepts":17692},[],[],{"space":17694,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17696,"publishedVersion":225,"revision":59,"contentType":17698,"locale":27},{"sys":17695},{"type":12,"linkType":13,"id":14},{"sys":17697},{"id":20,"type":12,"linkType":21},{"sys":17699},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17701,"metaTitle":235,"metaDescription":236,"mainTitle":17702,"subtitle":255,"heroImage":17717,"ctaButton":278,"ctaLink":279},[234],{"data":17703,"content":17704,"nodeType":71},{},[17705,17711],{"data":17706,"content":17707,"nodeType":247},{},[17708],{"data":17709,"marks":17710,"value":246,"nodeType":79},{},[],{"data":17712,"content":17713,"nodeType":84},{},[17714],{"data":17715,"marks":17716,"value":254,"nodeType":79},{},[],{"metadata":17718,"sys":17721,"fields":17726},{"tags":17719,"concepts":17720},[],[],{"space":17722,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17724,"publishedVersion":59,"revision":22,"locale":27},{"sys":17723},{"type":12,"linkType":13,"id":14},{"sys":17725},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17727},{"url":270,"details":17728,"fileName":276,"contentType":277},{"size":272,"image":17729},{"width":274,"height":275},{"sys":17731,"fields":17734},{"id":17732,"createdAt":17733},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":17735,"slug":17736,"articleIntro":17735,"category":17737},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[17738],{"metadata":17739,"sys":17742,"fields":17749},{"tags":17740,"concepts":17741},[],[],{"space":17743,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17745,"publishedVersion":225,"revision":59,"contentType":17747,"locale":27},{"sys":17744},{"type":12,"linkType":13,"id":14},{"sys":17746},{"id":20,"type":12,"linkType":21},{"sys":17748},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17750,"metaTitle":235,"metaDescription":236,"mainTitle":17751,"subtitle":255,"heroImage":17766,"ctaButton":278,"ctaLink":279},[234],{"data":17752,"content":17753,"nodeType":71},{},[17754,17760],{"data":17755,"content":17756,"nodeType":247},{},[17757],{"data":17758,"marks":17759,"value":246,"nodeType":79},{},[],{"data":17761,"content":17762,"nodeType":84},{},[17763],{"data":17764,"marks":17765,"value":254,"nodeType":79},{},[],{"metadata":17767,"sys":17770,"fields":17775},{"tags":17768,"concepts":17769},[],[],{"space":17771,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17773,"publishedVersion":59,"revision":22,"locale":27},{"sys":17772},{"type":12,"linkType":13,"id":14},{"sys":17774},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17776},{"url":270,"details":17777,"fileName":276,"contentType":277},{"size":272,"image":17778},{"width":274,"height":275},{"sys":17780,"fields":17783},{"id":17781,"createdAt":17782},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":17784,"slug":17785,"articleIntro":17784,"category":17786},"Compte 6412 - Congés payés","compte-6412-conges-payes",[17787],{"metadata":17788,"sys":17791,"fields":17798},{"tags":17789,"concepts":17790},[],[],{"space":17792,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17794,"publishedVersion":225,"revision":59,"contentType":17796,"locale":27},{"sys":17793},{"type":12,"linkType":13,"id":14},{"sys":17795},{"id":20,"type":12,"linkType":21},{"sys":17797},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17799,"metaTitle":235,"metaDescription":236,"mainTitle":17800,"subtitle":255,"heroImage":17815,"ctaButton":278,"ctaLink":279},[234],{"data":17801,"content":17802,"nodeType":71},{},[17803,17809],{"data":17804,"content":17805,"nodeType":247},{},[17806],{"data":17807,"marks":17808,"value":246,"nodeType":79},{},[],{"data":17810,"content":17811,"nodeType":84},{},[17812],{"data":17813,"marks":17814,"value":254,"nodeType":79},{},[],{"metadata":17816,"sys":17819,"fields":17824},{"tags":17817,"concepts":17818},[],[],{"space":17820,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17822,"publishedVersion":59,"revision":22,"locale":27},{"sys":17821},{"type":12,"linkType":13,"id":14},{"sys":17823},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17825},{"url":270,"details":17826,"fileName":276,"contentType":277},{"size":272,"image":17827},{"width":274,"height":275},{"sys":17829,"fields":17832},{"id":17830,"createdAt":17831},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":17833,"slug":17834,"articleIntro":17833,"category":17835},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[17836],{"metadata":17837,"sys":17840,"fields":17847},{"tags":17838,"concepts":17839},[],[],{"space":17841,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17843,"publishedVersion":225,"revision":59,"contentType":17845,"locale":27},{"sys":17842},{"type":12,"linkType":13,"id":14},{"sys":17844},{"id":20,"type":12,"linkType":21},{"sys":17846},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17848,"metaTitle":235,"metaDescription":236,"mainTitle":17849,"subtitle":255,"heroImage":17864,"ctaButton":278,"ctaLink":279},[234],{"data":17850,"content":17851,"nodeType":71},{},[17852,17858],{"data":17853,"content":17854,"nodeType":247},{},[17855],{"data":17856,"marks":17857,"value":246,"nodeType":79},{},[],{"data":17859,"content":17860,"nodeType":84},{},[17861],{"data":17862,"marks":17863,"value":254,"nodeType":79},{},[],{"metadata":17865,"sys":17868,"fields":17873},{"tags":17866,"concepts":17867},[],[],{"space":17869,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17871,"publishedVersion":59,"revision":22,"locale":27},{"sys":17870},{"type":12,"linkType":13,"id":14},{"sys":17872},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17874},{"url":270,"details":17875,"fileName":276,"contentType":277},{"size":272,"image":17876},{"width":274,"height":275},{"sys":17878,"fields":17881},{"id":17879,"createdAt":17880},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":17882,"slug":17883,"articleIntro":17882,"category":17884},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[17885],{"metadata":17886,"sys":17889,"fields":17896},{"tags":17887,"concepts":17888},[],[],{"space":17890,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17892,"publishedVersion":225,"revision":59,"contentType":17894,"locale":27},{"sys":17891},{"type":12,"linkType":13,"id":14},{"sys":17893},{"id":20,"type":12,"linkType":21},{"sys":17895},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17897,"metaTitle":235,"metaDescription":236,"mainTitle":17898,"subtitle":255,"heroImage":17913,"ctaButton":278,"ctaLink":279},[234],{"data":17899,"content":17900,"nodeType":71},{},[17901,17907],{"data":17902,"content":17903,"nodeType":247},{},[17904],{"data":17905,"marks":17906,"value":246,"nodeType":79},{},[],{"data":17908,"content":17909,"nodeType":84},{},[17910],{"data":17911,"marks":17912,"value":254,"nodeType":79},{},[],{"metadata":17914,"sys":17917,"fields":17922},{"tags":17915,"concepts":17916},[],[],{"space":17918,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17920,"publishedVersion":59,"revision":22,"locale":27},{"sys":17919},{"type":12,"linkType":13,"id":14},{"sys":17921},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17923},{"url":270,"details":17924,"fileName":276,"contentType":277},{"size":272,"image":17925},{"width":274,"height":275},{"sys":17927,"fields":17930},{"id":17928,"createdAt":17929},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":17931,"slug":17932,"articleIntro":17931,"category":17933},"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",[17934],{"metadata":17935,"sys":17938,"fields":17945},{"tags":17936,"concepts":17937},[],[],{"space":17939,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17941,"publishedVersion":225,"revision":59,"contentType":17943,"locale":27},{"sys":17940},{"type":12,"linkType":13,"id":14},{"sys":17942},{"id":20,"type":12,"linkType":21},{"sys":17944},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17946,"metaTitle":235,"metaDescription":236,"mainTitle":17947,"subtitle":255,"heroImage":17962,"ctaButton":278,"ctaLink":279},[234],{"data":17948,"content":17949,"nodeType":71},{},[17950,17956],{"data":17951,"content":17952,"nodeType":247},{},[17953],{"data":17954,"marks":17955,"value":246,"nodeType":79},{},[],{"data":17957,"content":17958,"nodeType":84},{},[17959],{"data":17960,"marks":17961,"value":254,"nodeType":79},{},[],{"metadata":17963,"sys":17966,"fields":17971},{"tags":17964,"concepts":17965},[],[],{"space":17967,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":17969,"publishedVersion":59,"revision":22,"locale":27},{"sys":17968},{"type":12,"linkType":13,"id":14},{"sys":17970},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":17972},{"url":270,"details":17973,"fileName":276,"contentType":277},{"size":272,"image":17974},{"width":274,"height":275},{"sys":17976,"fields":17979},{"id":17977,"createdAt":17978},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":17980,"slug":17981,"articleIntro":17980,"category":17982},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[17983],{"metadata":17984,"sys":17987,"fields":17994},{"tags":17985,"concepts":17986},[],[],{"space":17988,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":17990,"publishedVersion":225,"revision":59,"contentType":17992,"locale":27},{"sys":17989},{"type":12,"linkType":13,"id":14},{"sys":17991},{"id":20,"type":12,"linkType":21},{"sys":17993},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":17995,"metaTitle":235,"metaDescription":236,"mainTitle":17996,"subtitle":255,"heroImage":18011,"ctaButton":278,"ctaLink":279},[234],{"data":17997,"content":17998,"nodeType":71},{},[17999,18005],{"data":18000,"content":18001,"nodeType":247},{},[18002],{"data":18003,"marks":18004,"value":246,"nodeType":79},{},[],{"data":18006,"content":18007,"nodeType":84},{},[18008],{"data":18009,"marks":18010,"value":254,"nodeType":79},{},[],{"metadata":18012,"sys":18015,"fields":18020},{"tags":18013,"concepts":18014},[],[],{"space":18016,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18018,"publishedVersion":59,"revision":22,"locale":27},{"sys":18017},{"type":12,"linkType":13,"id":14},{"sys":18019},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18021},{"url":270,"details":18022,"fileName":276,"contentType":277},{"size":272,"image":18023},{"width":274,"height":275},{"sys":18025,"fields":18028},{"id":18026,"createdAt":18027},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":18029,"slug":18030,"articleIntro":18029,"category":18031},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[18032],{"metadata":18033,"sys":18036,"fields":18043},{"tags":18034,"concepts":18035},[],[],{"space":18037,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18039,"publishedVersion":225,"revision":59,"contentType":18041,"locale":27},{"sys":18038},{"type":12,"linkType":13,"id":14},{"sys":18040},{"id":20,"type":12,"linkType":21},{"sys":18042},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18044,"metaTitle":235,"metaDescription":236,"mainTitle":18045,"subtitle":255,"heroImage":18060,"ctaButton":278,"ctaLink":279},[234],{"data":18046,"content":18047,"nodeType":71},{},[18048,18054],{"data":18049,"content":18050,"nodeType":247},{},[18051],{"data":18052,"marks":18053,"value":246,"nodeType":79},{},[],{"data":18055,"content":18056,"nodeType":84},{},[18057],{"data":18058,"marks":18059,"value":254,"nodeType":79},{},[],{"metadata":18061,"sys":18064,"fields":18069},{"tags":18062,"concepts":18063},[],[],{"space":18065,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18067,"publishedVersion":59,"revision":22,"locale":27},{"sys":18066},{"type":12,"linkType":13,"id":14},{"sys":18068},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18070},{"url":270,"details":18071,"fileName":276,"contentType":277},{"size":272,"image":18072},{"width":274,"height":275},{"sys":18074,"fields":18077},{"id":18075,"createdAt":18076},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":18078,"slug":18079,"articleIntro":18078,"category":18080},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[18081],{"metadata":18082,"sys":18085,"fields":18092},{"tags":18083,"concepts":18084},[],[],{"space":18086,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18088,"publishedVersion":225,"revision":59,"contentType":18090,"locale":27},{"sys":18087},{"type":12,"linkType":13,"id":14},{"sys":18089},{"id":20,"type":12,"linkType":21},{"sys":18091},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18093,"metaTitle":235,"metaDescription":236,"mainTitle":18094,"subtitle":255,"heroImage":18109,"ctaButton":278,"ctaLink":279},[234],{"data":18095,"content":18096,"nodeType":71},{},[18097,18103],{"data":18098,"content":18099,"nodeType":247},{},[18100],{"data":18101,"marks":18102,"value":246,"nodeType":79},{},[],{"data":18104,"content":18105,"nodeType":84},{},[18106],{"data":18107,"marks":18108,"value":254,"nodeType":79},{},[],{"metadata":18110,"sys":18113,"fields":18118},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18116,"publishedVersion":59,"revision":22,"locale":27},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18119},{"url":270,"details":18120,"fileName":276,"contentType":277},{"size":272,"image":18121},{"width":274,"height":275},{"sys":18123,"fields":18126},{"id":18124,"createdAt":18125},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":18127,"slug":18128,"articleIntro":18127,"category":18129},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[18130],{"metadata":18131,"sys":18134,"fields":18141},{"tags":18132,"concepts":18133},[],[],{"space":18135,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18137,"publishedVersion":225,"revision":59,"contentType":18139,"locale":27},{"sys":18136},{"type":12,"linkType":13,"id":14},{"sys":18138},{"id":20,"type":12,"linkType":21},{"sys":18140},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18142,"metaTitle":235,"metaDescription":236,"mainTitle":18143,"subtitle":255,"heroImage":18158,"ctaButton":278,"ctaLink":279},[234],{"data":18144,"content":18145,"nodeType":71},{},[18146,18152],{"data":18147,"content":18148,"nodeType":247},{},[18149],{"data":18150,"marks":18151,"value":246,"nodeType":79},{},[],{"data":18153,"content":18154,"nodeType":84},{},[18155],{"data":18156,"marks":18157,"value":254,"nodeType":79},{},[],{"metadata":18159,"sys":18162,"fields":18167},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18165,"publishedVersion":59,"revision":22,"locale":27},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18168},{"url":270,"details":18169,"fileName":276,"contentType":277},{"size":272,"image":18170},{"width":274,"height":275},{"sys":18172,"fields":18175},{"id":18173,"createdAt":18174},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":18176,"slug":18177,"articleIntro":18176,"category":18178},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[18179],{"metadata":18180,"sys":18183,"fields":18190},{"tags":18181,"concepts":18182},[],[],{"space":18184,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18186,"publishedVersion":225,"revision":59,"contentType":18188,"locale":27},{"sys":18185},{"type":12,"linkType":13,"id":14},{"sys":18187},{"id":20,"type":12,"linkType":21},{"sys":18189},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18191,"metaTitle":235,"metaDescription":236,"mainTitle":18192,"subtitle":255,"heroImage":18207,"ctaButton":278,"ctaLink":279},[234],{"data":18193,"content":18194,"nodeType":71},{},[18195,18201],{"data":18196,"content":18197,"nodeType":247},{},[18198],{"data":18199,"marks":18200,"value":246,"nodeType":79},{},[],{"data":18202,"content":18203,"nodeType":84},{},[18204],{"data":18205,"marks":18206,"value":254,"nodeType":79},{},[],{"metadata":18208,"sys":18211,"fields":18216},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18214,"publishedVersion":59,"revision":22,"locale":27},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18217},{"url":270,"details":18218,"fileName":276,"contentType":277},{"size":272,"image":18219},{"width":274,"height":275},{"sys":18221,"fields":18224},{"id":18222,"createdAt":18223},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":18225,"slug":18226,"articleIntro":18225,"category":18227},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[18228],{"metadata":18229,"sys":18232,"fields":18239},{"tags":18230,"concepts":18231},[],[],{"space":18233,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18235,"publishedVersion":225,"revision":59,"contentType":18237,"locale":27},{"sys":18234},{"type":12,"linkType":13,"id":14},{"sys":18236},{"id":20,"type":12,"linkType":21},{"sys":18238},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18240,"metaTitle":235,"metaDescription":236,"mainTitle":18241,"subtitle":255,"heroImage":18256,"ctaButton":278,"ctaLink":279},[234],{"data":18242,"content":18243,"nodeType":71},{},[18244,18250],{"data":18245,"content":18246,"nodeType":247},{},[18247],{"data":18248,"marks":18249,"value":246,"nodeType":79},{},[],{"data":18251,"content":18252,"nodeType":84},{},[18253],{"data":18254,"marks":18255,"value":254,"nodeType":79},{},[],{"metadata":18257,"sys":18260,"fields":18265},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18263,"publishedVersion":59,"revision":22,"locale":27},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18266},{"url":270,"details":18267,"fileName":276,"contentType":277},{"size":272,"image":18268},{"width":274,"height":275},{"sys":18270,"fields":18273},{"id":18271,"createdAt":18272},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":18274,"slug":18275,"articleIntro":18274,"category":18276},"698 - Intégration fiscale","compte-698-integration-fiscale",[18277],{"metadata":18278,"sys":18281,"fields":18288},{"tags":18279,"concepts":18280},[],[],{"space":18282,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18284,"publishedVersion":225,"revision":59,"contentType":18286,"locale":27},{"sys":18283},{"type":12,"linkType":13,"id":14},{"sys":18285},{"id":20,"type":12,"linkType":21},{"sys":18287},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18289,"metaTitle":235,"metaDescription":236,"mainTitle":18290,"subtitle":255,"heroImage":18305,"ctaButton":278,"ctaLink":279},[234],{"data":18291,"content":18292,"nodeType":71},{},[18293,18299],{"data":18294,"content":18295,"nodeType":247},{},[18296],{"data":18297,"marks":18298,"value":246,"nodeType":79},{},[],{"data":18300,"content":18301,"nodeType":84},{},[18302],{"data":18303,"marks":18304,"value":254,"nodeType":79},{},[],{"metadata":18306,"sys":18309,"fields":18314},{"tags":18307,"concepts":18308},[],[],{"space":18310,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18312,"publishedVersion":59,"revision":22,"locale":27},{"sys":18311},{"type":12,"linkType":13,"id":14},{"sys":18313},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18315},{"url":270,"details":18316,"fileName":276,"contentType":277},{"size":272,"image":18317},{"width":274,"height":275},{"sys":18319,"fields":18322},{"id":18320,"createdAt":18321},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":18323,"slug":18324,"articleIntro":18323,"category":18325},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[18326],{"metadata":18327,"sys":18330,"fields":18337},{"tags":18328,"concepts":18329},[],[],{"space":18331,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18333,"publishedVersion":225,"revision":59,"contentType":18335,"locale":27},{"sys":18332},{"type":12,"linkType":13,"id":14},{"sys":18334},{"id":20,"type":12,"linkType":21},{"sys":18336},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18338,"metaTitle":235,"metaDescription":236,"mainTitle":18339,"subtitle":255,"heroImage":18354,"ctaButton":278,"ctaLink":279},[234],{"data":18340,"content":18341,"nodeType":71},{},[18342,18348],{"data":18343,"content":18344,"nodeType":247},{},[18345],{"data":18346,"marks":18347,"value":246,"nodeType":79},{},[],{"data":18349,"content":18350,"nodeType":84},{},[18351],{"data":18352,"marks":18353,"value":254,"nodeType":79},{},[],{"metadata":18355,"sys":18358,"fields":18363},{"tags":18356,"concepts":18357},[],[],{"space":18359,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18361,"publishedVersion":59,"revision":22,"locale":27},{"sys":18360},{"type":12,"linkType":13,"id":14},{"sys":18362},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18364},{"url":270,"details":18365,"fileName":276,"contentType":277},{"size":272,"image":18366},{"width":274,"height":275},{"sys":18368,"fields":18371},{"id":18369,"createdAt":18370},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":18372,"slug":18373,"articleIntro":-1,"category":18374},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[18375],{"metadata":18376,"sys":18379,"fields":18386},{"tags":18377,"concepts":18378},[],[],{"space":18380,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18382,"publishedVersion":225,"revision":59,"contentType":18384,"locale":27},{"sys":18381},{"type":12,"linkType":13,"id":14},{"sys":18383},{"id":20,"type":12,"linkType":21},{"sys":18385},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18387,"metaTitle":235,"metaDescription":236,"mainTitle":18388,"subtitle":255,"heroImage":18403,"ctaButton":278,"ctaLink":279},[234],{"data":18389,"content":18390,"nodeType":71},{},[18391,18397],{"data":18392,"content":18393,"nodeType":247},{},[18394],{"data":18395,"marks":18396,"value":246,"nodeType":79},{},[],{"data":18398,"content":18399,"nodeType":84},{},[18400],{"data":18401,"marks":18402,"value":254,"nodeType":79},{},[],{"metadata":18404,"sys":18407,"fields":18412},{"tags":18405,"concepts":18406},[],[],{"space":18408,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18410,"publishedVersion":59,"revision":22,"locale":27},{"sys":18409},{"type":12,"linkType":13,"id":14},{"sys":18411},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18413},{"url":270,"details":18414,"fileName":276,"contentType":277},{"size":272,"image":18415},{"width":274,"height":275},{"sys":18417,"fields":18420},{"id":18418,"createdAt":18419},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":18421,"slug":18422,"articleIntro":18421,"category":18423},"Compte 211 - Terrains","compte-211-terrains",[18424],{"metadata":18425,"sys":18428,"fields":18435},{"tags":18426,"concepts":18427},[],[],{"space":18429,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18431,"publishedVersion":225,"revision":59,"contentType":18433,"locale":27},{"sys":18430},{"type":12,"linkType":13,"id":14},{"sys":18432},{"id":20,"type":12,"linkType":21},{"sys":18434},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18436,"metaTitle":235,"metaDescription":236,"mainTitle":18437,"subtitle":255,"heroImage":18452,"ctaButton":278,"ctaLink":279},[234],{"data":18438,"content":18439,"nodeType":71},{},[18440,18446],{"data":18441,"content":18442,"nodeType":247},{},[18443],{"data":18444,"marks":18445,"value":246,"nodeType":79},{},[],{"data":18447,"content":18448,"nodeType":84},{},[18449],{"data":18450,"marks":18451,"value":254,"nodeType":79},{},[],{"metadata":18453,"sys":18456,"fields":18461},{"tags":18454,"concepts":18455},[],[],{"space":18457,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18459,"publishedVersion":59,"revision":22,"locale":27},{"sys":18458},{"type":12,"linkType":13,"id":14},{"sys":18460},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18462},{"url":270,"details":18463,"fileName":276,"contentType":277},{"size":272,"image":18464},{"width":274,"height":275},{"sys":18466,"fields":18469},{"id":18467,"createdAt":18468},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":18470,"slug":18471,"articleIntro":18470,"category":18472},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[18473],{"metadata":18474,"sys":18477,"fields":18484},{"tags":18475,"concepts":18476},[],[],{"space":18478,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18480,"publishedVersion":225,"revision":59,"contentType":18482,"locale":27},{"sys":18479},{"type":12,"linkType":13,"id":14},{"sys":18481},{"id":20,"type":12,"linkType":21},{"sys":18483},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18485,"metaTitle":235,"metaDescription":236,"mainTitle":18486,"subtitle":255,"heroImage":18501,"ctaButton":278,"ctaLink":279},[234],{"data":18487,"content":18488,"nodeType":71},{},[18489,18495],{"data":18490,"content":18491,"nodeType":247},{},[18492],{"data":18493,"marks":18494,"value":246,"nodeType":79},{},[],{"data":18496,"content":18497,"nodeType":84},{},[18498],{"data":18499,"marks":18500,"value":254,"nodeType":79},{},[],{"metadata":18502,"sys":18505,"fields":18510},{"tags":18503,"concepts":18504},[],[],{"space":18506,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18508,"publishedVersion":59,"revision":22,"locale":27},{"sys":18507},{"type":12,"linkType":13,"id":14},{"sys":18509},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18511},{"url":270,"details":18512,"fileName":276,"contentType":277},{"size":272,"image":18513},{"width":274,"height":275},{"sys":18515,"fields":18518},{"id":18516,"createdAt":18517},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":18519,"slug":18520,"articleIntro":18519,"category":18521},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[18522],{"metadata":18523,"sys":18526,"fields":18533},{"tags":18524,"concepts":18525},[],[],{"space":18527,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18529,"publishedVersion":225,"revision":59,"contentType":18531,"locale":27},{"sys":18528},{"type":12,"linkType":13,"id":14},{"sys":18530},{"id":20,"type":12,"linkType":21},{"sys":18532},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18534,"metaTitle":235,"metaDescription":236,"mainTitle":18535,"subtitle":255,"heroImage":18550,"ctaButton":278,"ctaLink":279},[234],{"data":18536,"content":18537,"nodeType":71},{},[18538,18544],{"data":18539,"content":18540,"nodeType":247},{},[18541],{"data":18542,"marks":18543,"value":246,"nodeType":79},{},[],{"data":18545,"content":18546,"nodeType":84},{},[18547],{"data":18548,"marks":18549,"value":254,"nodeType":79},{},[],{"metadata":18551,"sys":18554,"fields":18559},{"tags":18552,"concepts":18553},[],[],{"space":18555,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18557,"publishedVersion":59,"revision":22,"locale":27},{"sys":18556},{"type":12,"linkType":13,"id":14},{"sys":18558},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18560},{"url":270,"details":18561,"fileName":276,"contentType":277},{"size":272,"image":18562},{"width":274,"height":275},{"sys":18564,"fields":18567},{"id":18565,"createdAt":18566},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":18568,"slug":18569,"articleIntro":-1,"category":18570},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[18571],{"metadata":18572,"sys":18575,"fields":18582},{"tags":18573,"concepts":18574},[],[],{"space":18576,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18578,"publishedVersion":225,"revision":59,"contentType":18580,"locale":27},{"sys":18577},{"type":12,"linkType":13,"id":14},{"sys":18579},{"id":20,"type":12,"linkType":21},{"sys":18581},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18583,"metaTitle":235,"metaDescription":236,"mainTitle":18584,"subtitle":255,"heroImage":18599,"ctaButton":278,"ctaLink":279},[234],{"data":18585,"content":18586,"nodeType":71},{},[18587,18593],{"data":18588,"content":18589,"nodeType":247},{},[18590],{"data":18591,"marks":18592,"value":246,"nodeType":79},{},[],{"data":18594,"content":18595,"nodeType":84},{},[18596],{"data":18597,"marks":18598,"value":254,"nodeType":79},{},[],{"metadata":18600,"sys":18603,"fields":18608},{"tags":18601,"concepts":18602},[],[],{"space":18604,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18606,"publishedVersion":59,"revision":22,"locale":27},{"sys":18605},{"type":12,"linkType":13,"id":14},{"sys":18607},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18609},{"url":270,"details":18610,"fileName":276,"contentType":277},{"size":272,"image":18611},{"width":274,"height":275},{"sys":18613,"fields":18616},{"id":18614,"createdAt":18615},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":18617,"slug":18618,"articleIntro":18617,"category":18619},"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",[18620],{"metadata":18621,"sys":18624,"fields":18631},{"tags":18622,"concepts":18623},[],[],{"space":18625,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18627,"publishedVersion":225,"revision":59,"contentType":18629,"locale":27},{"sys":18626},{"type":12,"linkType":13,"id":14},{"sys":18628},{"id":20,"type":12,"linkType":21},{"sys":18630},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18632,"metaTitle":235,"metaDescription":236,"mainTitle":18633,"subtitle":255,"heroImage":18648,"ctaButton":278,"ctaLink":279},[234],{"data":18634,"content":18635,"nodeType":71},{},[18636,18642],{"data":18637,"content":18638,"nodeType":247},{},[18639],{"data":18640,"marks":18641,"value":246,"nodeType":79},{},[],{"data":18643,"content":18644,"nodeType":84},{},[18645],{"data":18646,"marks":18647,"value":254,"nodeType":79},{},[],{"metadata":18649,"sys":18652,"fields":18657},{"tags":18650,"concepts":18651},[],[],{"space":18653,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18655,"publishedVersion":59,"revision":22,"locale":27},{"sys":18654},{"type":12,"linkType":13,"id":14},{"sys":18656},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18658},{"url":270,"details":18659,"fileName":276,"contentType":277},{"size":272,"image":18660},{"width":274,"height":275},{"sys":18662,"fields":18665},{"id":18663,"createdAt":18664},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":18666,"slug":18667,"articleIntro":-1,"category":18668},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[18669],{"metadata":18670,"sys":18673,"fields":18680},{"tags":18671,"concepts":18672},[],[],{"space":18674,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18676,"publishedVersion":225,"revision":59,"contentType":18678,"locale":27},{"sys":18675},{"type":12,"linkType":13,"id":14},{"sys":18677},{"id":20,"type":12,"linkType":21},{"sys":18679},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18681,"metaTitle":235,"metaDescription":236,"mainTitle":18682,"subtitle":255,"heroImage":18697,"ctaButton":278,"ctaLink":279},[234],{"data":18683,"content":18684,"nodeType":71},{},[18685,18691],{"data":18686,"content":18687,"nodeType":247},{},[18688],{"data":18689,"marks":18690,"value":246,"nodeType":79},{},[],{"data":18692,"content":18693,"nodeType":84},{},[18694],{"data":18695,"marks":18696,"value":254,"nodeType":79},{},[],{"metadata":18698,"sys":18701,"fields":18706},{"tags":18699,"concepts":18700},[],[],{"space":18702,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18704,"publishedVersion":59,"revision":22,"locale":27},{"sys":18703},{"type":12,"linkType":13,"id":14},{"sys":18705},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18707},{"url":270,"details":18708,"fileName":276,"contentType":277},{"size":272,"image":18709},{"width":274,"height":275},{"sys":18711,"fields":18714},{"id":18712,"createdAt":18713},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":18715,"slug":18716,"articleIntro":18715,"category":18717},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[18718],{"metadata":18719,"sys":18722,"fields":18729},{"tags":18720,"concepts":18721},[],[],{"space":18723,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18725,"publishedVersion":225,"revision":59,"contentType":18727,"locale":27},{"sys":18724},{"type":12,"linkType":13,"id":14},{"sys":18726},{"id":20,"type":12,"linkType":21},{"sys":18728},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18730,"metaTitle":235,"metaDescription":236,"mainTitle":18731,"subtitle":255,"heroImage":18746,"ctaButton":278,"ctaLink":279},[234],{"data":18732,"content":18733,"nodeType":71},{},[18734,18740],{"data":18735,"content":18736,"nodeType":247},{},[18737],{"data":18738,"marks":18739,"value":246,"nodeType":79},{},[],{"data":18741,"content":18742,"nodeType":84},{},[18743],{"data":18744,"marks":18745,"value":254,"nodeType":79},{},[],{"metadata":18747,"sys":18750,"fields":18755},{"tags":18748,"concepts":18749},[],[],{"space":18751,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18753,"publishedVersion":59,"revision":22,"locale":27},{"sys":18752},{"type":12,"linkType":13,"id":14},{"sys":18754},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18756},{"url":270,"details":18757,"fileName":276,"contentType":277},{"size":272,"image":18758},{"width":274,"height":275},{"sys":18760,"fields":18763},{"id":18761,"createdAt":18762},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":18764,"slug":18765,"articleIntro":18764,"category":18766},"6161 - Multirisques","compte-6161-multirisques",[18767],{"metadata":18768,"sys":18771,"fields":18778},{"tags":18769,"concepts":18770},[],[],{"space":18772,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18774,"publishedVersion":225,"revision":59,"contentType":18776,"locale":27},{"sys":18773},{"type":12,"linkType":13,"id":14},{"sys":18775},{"id":20,"type":12,"linkType":21},{"sys":18777},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18779,"metaTitle":235,"metaDescription":236,"mainTitle":18780,"subtitle":255,"heroImage":18795,"ctaButton":278,"ctaLink":279},[234],{"data":18781,"content":18782,"nodeType":71},{},[18783,18789],{"data":18784,"content":18785,"nodeType":247},{},[18786],{"data":18787,"marks":18788,"value":246,"nodeType":79},{},[],{"data":18790,"content":18791,"nodeType":84},{},[18792],{"data":18793,"marks":18794,"value":254,"nodeType":79},{},[],{"metadata":18796,"sys":18799,"fields":18804},{"tags":18797,"concepts":18798},[],[],{"space":18800,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18802,"publishedVersion":59,"revision":22,"locale":27},{"sys":18801},{"type":12,"linkType":13,"id":14},{"sys":18803},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18805},{"url":270,"details":18806,"fileName":276,"contentType":277},{"size":272,"image":18807},{"width":274,"height":275},{"sys":18809,"fields":18812},{"id":18810,"createdAt":18811},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":18813,"slug":18814,"articleIntro":18813,"category":18815},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[18816],{"metadata":18817,"sys":18820,"fields":18827},{"tags":18818,"concepts":18819},[],[],{"space":18821,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18823,"publishedVersion":225,"revision":59,"contentType":18825,"locale":27},{"sys":18822},{"type":12,"linkType":13,"id":14},{"sys":18824},{"id":20,"type":12,"linkType":21},{"sys":18826},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18828,"metaTitle":235,"metaDescription":236,"mainTitle":18829,"subtitle":255,"heroImage":18844,"ctaButton":278,"ctaLink":279},[234],{"data":18830,"content":18831,"nodeType":71},{},[18832,18838],{"data":18833,"content":18834,"nodeType":247},{},[18835],{"data":18836,"marks":18837,"value":246,"nodeType":79},{},[],{"data":18839,"content":18840,"nodeType":84},{},[18841],{"data":18842,"marks":18843,"value":254,"nodeType":79},{},[],{"metadata":18845,"sys":18848,"fields":18853},{"tags":18846,"concepts":18847},[],[],{"space":18849,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18851,"publishedVersion":59,"revision":22,"locale":27},{"sys":18850},{"type":12,"linkType":13,"id":14},{"sys":18852},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18854},{"url":270,"details":18855,"fileName":276,"contentType":277},{"size":272,"image":18856},{"width":274,"height":275},{"sys":18858,"fields":18861},{"id":18859,"createdAt":18860},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":18862,"slug":18863,"articleIntro":18862,"category":18864},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[18865],{"metadata":18866,"sys":18869,"fields":18876},{"tags":18867,"concepts":18868},[],[],{"space":18870,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18872,"publishedVersion":225,"revision":59,"contentType":18874,"locale":27},{"sys":18871},{"type":12,"linkType":13,"id":14},{"sys":18873},{"id":20,"type":12,"linkType":21},{"sys":18875},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18877,"metaTitle":235,"metaDescription":236,"mainTitle":18878,"subtitle":255,"heroImage":18893,"ctaButton":278,"ctaLink":279},[234],{"data":18879,"content":18880,"nodeType":71},{},[18881,18887],{"data":18882,"content":18883,"nodeType":247},{},[18884],{"data":18885,"marks":18886,"value":246,"nodeType":79},{},[],{"data":18888,"content":18889,"nodeType":84},{},[18890],{"data":18891,"marks":18892,"value":254,"nodeType":79},{},[],{"metadata":18894,"sys":18897,"fields":18902},{"tags":18895,"concepts":18896},[],[],{"space":18898,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18900,"publishedVersion":59,"revision":22,"locale":27},{"sys":18899},{"type":12,"linkType":13,"id":14},{"sys":18901},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18903},{"url":270,"details":18904,"fileName":276,"contentType":277},{"size":272,"image":18905},{"width":274,"height":275},{"sys":18907,"fields":18910},{"id":18908,"createdAt":18909},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":18911,"slug":18912,"articleIntro":18911,"category":18913},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[18914],{"metadata":18915,"sys":18918,"fields":18925},{"tags":18916,"concepts":18917},[],[],{"space":18919,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18921,"publishedVersion":225,"revision":59,"contentType":18923,"locale":27},{"sys":18920},{"type":12,"linkType":13,"id":14},{"sys":18922},{"id":20,"type":12,"linkType":21},{"sys":18924},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18926,"metaTitle":235,"metaDescription":236,"mainTitle":18927,"subtitle":255,"heroImage":18942,"ctaButton":278,"ctaLink":279},[234],{"data":18928,"content":18929,"nodeType":71},{},[18930,18936],{"data":18931,"content":18932,"nodeType":247},{},[18933],{"data":18934,"marks":18935,"value":246,"nodeType":79},{},[],{"data":18937,"content":18938,"nodeType":84},{},[18939],{"data":18940,"marks":18941,"value":254,"nodeType":79},{},[],{"metadata":18943,"sys":18946,"fields":18951},{"tags":18944,"concepts":18945},[],[],{"space":18947,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18949,"publishedVersion":59,"revision":22,"locale":27},{"sys":18948},{"type":12,"linkType":13,"id":14},{"sys":18950},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":18952},{"url":270,"details":18953,"fileName":276,"contentType":277},{"size":272,"image":18954},{"width":274,"height":275},{"sys":18956,"fields":18959},{"id":18957,"createdAt":18958},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":18960,"slug":18961,"articleIntro":18960,"category":18962},"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",[18963],{"metadata":18964,"sys":18967,"fields":18974},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":18970,"publishedVersion":225,"revision":59,"contentType":18972,"locale":27},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":20,"type":12,"linkType":21},{"sys":18973},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":18975,"metaTitle":235,"metaDescription":236,"mainTitle":18976,"subtitle":255,"heroImage":18991,"ctaButton":278,"ctaLink":279},[234],{"data":18977,"content":18978,"nodeType":71},{},[18979,18985],{"data":18980,"content":18981,"nodeType":247},{},[18982],{"data":18983,"marks":18984,"value":246,"nodeType":79},{},[],{"data":18986,"content":18987,"nodeType":84},{},[18988],{"data":18989,"marks":18990,"value":254,"nodeType":79},{},[],{"metadata":18992,"sys":18995,"fields":19000},{"tags":18993,"concepts":18994},[],[],{"space":18996,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":18998,"publishedVersion":59,"revision":22,"locale":27},{"sys":18997},{"type":12,"linkType":13,"id":14},{"sys":18999},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19001},{"url":270,"details":19002,"fileName":276,"contentType":277},{"size":272,"image":19003},{"width":274,"height":275},{"sys":19005,"fields":19008},{"id":19006,"createdAt":19007},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":19009,"slug":19010,"articleIntro":19009,"category":19011},"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",[19012],{"metadata":19013,"sys":19016,"fields":19023},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19019,"publishedVersion":225,"revision":59,"contentType":19021,"locale":27},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":20,"type":12,"linkType":21},{"sys":19022},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19024,"metaTitle":235,"metaDescription":236,"mainTitle":19025,"subtitle":255,"heroImage":19040,"ctaButton":278,"ctaLink":279},[234],{"data":19026,"content":19027,"nodeType":71},{},[19028,19034],{"data":19029,"content":19030,"nodeType":247},{},[19031],{"data":19032,"marks":19033,"value":246,"nodeType":79},{},[],{"data":19035,"content":19036,"nodeType":84},{},[19037],{"data":19038,"marks":19039,"value":254,"nodeType":79},{},[],{"metadata":19041,"sys":19044,"fields":19049},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19047,"publishedVersion":59,"revision":22,"locale":27},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19050},{"url":270,"details":19051,"fileName":276,"contentType":277},{"size":272,"image":19052},{"width":274,"height":275},{"sys":19054,"fields":19057},{"id":19055,"createdAt":19056},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":19058,"slug":19059,"articleIntro":19058,"category":19060},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[19061],{"metadata":19062,"sys":19065,"fields":19072},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19068,"publishedVersion":225,"revision":59,"contentType":19070,"locale":27},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":20,"type":12,"linkType":21},{"sys":19071},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19073,"metaTitle":235,"metaDescription":236,"mainTitle":19074,"subtitle":255,"heroImage":19089,"ctaButton":278,"ctaLink":279},[234],{"data":19075,"content":19076,"nodeType":71},{},[19077,19083],{"data":19078,"content":19079,"nodeType":247},{},[19080],{"data":19081,"marks":19082,"value":246,"nodeType":79},{},[],{"data":19084,"content":19085,"nodeType":84},{},[19086],{"data":19087,"marks":19088,"value":254,"nodeType":79},{},[],{"metadata":19090,"sys":19093,"fields":19098},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19096,"publishedVersion":59,"revision":22,"locale":27},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19099},{"url":270,"details":19100,"fileName":276,"contentType":277},{"size":272,"image":19101},{"width":274,"height":275},{"sys":19103,"fields":19106},{"id":19104,"createdAt":19105},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":19107,"slug":19108,"articleIntro":19107,"category":19109},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[19110],{"metadata":19111,"sys":19114,"fields":19121},{"tags":19112,"concepts":19113},[],[],{"space":19115,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19117,"publishedVersion":225,"revision":59,"contentType":19119,"locale":27},{"sys":19116},{"type":12,"linkType":13,"id":14},{"sys":19118},{"id":20,"type":12,"linkType":21},{"sys":19120},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19122,"metaTitle":235,"metaDescription":236,"mainTitle":19123,"subtitle":255,"heroImage":19138,"ctaButton":278,"ctaLink":279},[234],{"data":19124,"content":19125,"nodeType":71},{},[19126,19132],{"data":19127,"content":19128,"nodeType":247},{},[19129],{"data":19130,"marks":19131,"value":246,"nodeType":79},{},[],{"data":19133,"content":19134,"nodeType":84},{},[19135],{"data":19136,"marks":19137,"value":254,"nodeType":79},{},[],{"metadata":19139,"sys":19142,"fields":19147},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19145,"publishedVersion":59,"revision":22,"locale":27},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19148},{"url":270,"details":19149,"fileName":276,"contentType":277},{"size":272,"image":19150},{"width":274,"height":275},{"sys":19152,"fields":19155},{"id":19153,"createdAt":19154},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":19156,"slug":19157,"articleIntro":19156,"category":19158},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[19159],{"metadata":19160,"sys":19163,"fields":19170},{"tags":19161,"concepts":19162},[],[],{"space":19164,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19166,"publishedVersion":225,"revision":59,"contentType":19168,"locale":27},{"sys":19165},{"type":12,"linkType":13,"id":14},{"sys":19167},{"id":20,"type":12,"linkType":21},{"sys":19169},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19171,"metaTitle":235,"metaDescription":236,"mainTitle":19172,"subtitle":255,"heroImage":19187,"ctaButton":278,"ctaLink":279},[234],{"data":19173,"content":19174,"nodeType":71},{},[19175,19181],{"data":19176,"content":19177,"nodeType":247},{},[19178],{"data":19179,"marks":19180,"value":246,"nodeType":79},{},[],{"data":19182,"content":19183,"nodeType":84},{},[19184],{"data":19185,"marks":19186,"value":254,"nodeType":79},{},[],{"metadata":19188,"sys":19191,"fields":19196},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19194,"publishedVersion":59,"revision":22,"locale":27},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19197},{"url":270,"details":19198,"fileName":276,"contentType":277},{"size":272,"image":19199},{"width":274,"height":275},{"sys":19201,"fields":19204},{"id":19202,"createdAt":19203},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":19205,"slug":19206,"articleIntro":19205,"category":19207},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[19208],{"metadata":19209,"sys":19212,"fields":19219},{"tags":19210,"concepts":19211},[],[],{"space":19213,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19215,"publishedVersion":225,"revision":59,"contentType":19217,"locale":27},{"sys":19214},{"type":12,"linkType":13,"id":14},{"sys":19216},{"id":20,"type":12,"linkType":21},{"sys":19218},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19220,"metaTitle":235,"metaDescription":236,"mainTitle":19221,"subtitle":255,"heroImage":19236,"ctaButton":278,"ctaLink":279},[234],{"data":19222,"content":19223,"nodeType":71},{},[19224,19230],{"data":19225,"content":19226,"nodeType":247},{},[19227],{"data":19228,"marks":19229,"value":246,"nodeType":79},{},[],{"data":19231,"content":19232,"nodeType":84},{},[19233],{"data":19234,"marks":19235,"value":254,"nodeType":79},{},[],{"metadata":19237,"sys":19240,"fields":19245},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19243,"publishedVersion":59,"revision":22,"locale":27},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19246},{"url":270,"details":19247,"fileName":276,"contentType":277},{"size":272,"image":19248},{"width":274,"height":275},{"sys":19250,"fields":19253},{"id":19251,"createdAt":19252},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":19254,"slug":19255,"articleIntro":19254,"category":19256},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[19257],{"metadata":19258,"sys":19261,"fields":19268},{"tags":19259,"concepts":19260},[],[],{"space":19262,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19264,"publishedVersion":225,"revision":59,"contentType":19266,"locale":27},{"sys":19263},{"type":12,"linkType":13,"id":14},{"sys":19265},{"id":20,"type":12,"linkType":21},{"sys":19267},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19269,"metaTitle":235,"metaDescription":236,"mainTitle":19270,"subtitle":255,"heroImage":19285,"ctaButton":278,"ctaLink":279},[234],{"data":19271,"content":19272,"nodeType":71},{},[19273,19279],{"data":19274,"content":19275,"nodeType":247},{},[19276],{"data":19277,"marks":19278,"value":246,"nodeType":79},{},[],{"data":19280,"content":19281,"nodeType":84},{},[19282],{"data":19283,"marks":19284,"value":254,"nodeType":79},{},[],{"metadata":19286,"sys":19289,"fields":19294},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19292,"publishedVersion":59,"revision":22,"locale":27},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19295},{"url":270,"details":19296,"fileName":276,"contentType":277},{"size":272,"image":19297},{"width":274,"height":275},{"sys":19299,"fields":19302},{"id":19300,"createdAt":19301},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":19303,"slug":19304,"articleIntro":19303,"category":19305},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[19306],{"metadata":19307,"sys":19310,"fields":19317},{"tags":19308,"concepts":19309},[],[],{"space":19311,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19313,"publishedVersion":225,"revision":59,"contentType":19315,"locale":27},{"sys":19312},{"type":12,"linkType":13,"id":14},{"sys":19314},{"id":20,"type":12,"linkType":21},{"sys":19316},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19318,"metaTitle":235,"metaDescription":236,"mainTitle":19319,"subtitle":255,"heroImage":19334,"ctaButton":278,"ctaLink":279},[234],{"data":19320,"content":19321,"nodeType":71},{},[19322,19328],{"data":19323,"content":19324,"nodeType":247},{},[19325],{"data":19326,"marks":19327,"value":246,"nodeType":79},{},[],{"data":19329,"content":19330,"nodeType":84},{},[19331],{"data":19332,"marks":19333,"value":254,"nodeType":79},{},[],{"metadata":19335,"sys":19338,"fields":19343},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19341,"publishedVersion":59,"revision":22,"locale":27},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19344},{"url":270,"details":19345,"fileName":276,"contentType":277},{"size":272,"image":19346},{"width":274,"height":275},{"sys":19348,"fields":19351},{"id":19349,"createdAt":19350},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19352,"slug":19353,"articleIntro":19352,"category":19354},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19355],{"metadata":19356,"sys":19359,"fields":19366},{"tags":19357,"concepts":19358},[],[],{"space":19360,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19362,"publishedVersion":225,"revision":59,"contentType":19364,"locale":27},{"sys":19361},{"type":12,"linkType":13,"id":14},{"sys":19363},{"id":20,"type":12,"linkType":21},{"sys":19365},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19367,"metaTitle":235,"metaDescription":236,"mainTitle":19368,"subtitle":255,"heroImage":19383,"ctaButton":278,"ctaLink":279},[234],{"data":19369,"content":19370,"nodeType":71},{},[19371,19377],{"data":19372,"content":19373,"nodeType":247},{},[19374],{"data":19375,"marks":19376,"value":246,"nodeType":79},{},[],{"data":19378,"content":19379,"nodeType":84},{},[19380],{"data":19381,"marks":19382,"value":254,"nodeType":79},{},[],{"metadata":19384,"sys":19387,"fields":19392},{"tags":19385,"concepts":19386},[],[],{"space":19388,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19390,"publishedVersion":59,"revision":22,"locale":27},{"sys":19389},{"type":12,"linkType":13,"id":14},{"sys":19391},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19393},{"url":270,"details":19394,"fileName":276,"contentType":277},{"size":272,"image":19395},{"width":274,"height":275},{"sys":19397,"fields":19400},{"id":19398,"createdAt":19399},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":19401,"slug":19402,"articleIntro":19401,"category":19403},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[19404],{"metadata":19405,"sys":19408,"fields":19415},{"tags":19406,"concepts":19407},[],[],{"space":19409,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19411,"publishedVersion":225,"revision":59,"contentType":19413,"locale":27},{"sys":19410},{"type":12,"linkType":13,"id":14},{"sys":19412},{"id":20,"type":12,"linkType":21},{"sys":19414},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19416,"metaTitle":235,"metaDescription":236,"mainTitle":19417,"subtitle":255,"heroImage":19432,"ctaButton":278,"ctaLink":279},[234],{"data":19418,"content":19419,"nodeType":71},{},[19420,19426],{"data":19421,"content":19422,"nodeType":247},{},[19423],{"data":19424,"marks":19425,"value":246,"nodeType":79},{},[],{"data":19427,"content":19428,"nodeType":84},{},[19429],{"data":19430,"marks":19431,"value":254,"nodeType":79},{},[],{"metadata":19433,"sys":19436,"fields":19441},{"tags":19434,"concepts":19435},[],[],{"space":19437,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19439,"publishedVersion":59,"revision":22,"locale":27},{"sys":19438},{"type":12,"linkType":13,"id":14},{"sys":19440},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19442},{"url":270,"details":19443,"fileName":276,"contentType":277},{"size":272,"image":19444},{"width":274,"height":275},{"sys":19446,"fields":19449},{"id":19447,"createdAt":19448},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":19450,"slug":19451,"articleIntro":19450,"category":19452},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[19453],{"metadata":19454,"sys":19457,"fields":19464},{"tags":19455,"concepts":19456},[],[],{"space":19458,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19460,"publishedVersion":225,"revision":59,"contentType":19462,"locale":27},{"sys":19459},{"type":12,"linkType":13,"id":14},{"sys":19461},{"id":20,"type":12,"linkType":21},{"sys":19463},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19465,"metaTitle":235,"metaDescription":236,"mainTitle":19466,"subtitle":255,"heroImage":19481,"ctaButton":278,"ctaLink":279},[234],{"data":19467,"content":19468,"nodeType":71},{},[19469,19475],{"data":19470,"content":19471,"nodeType":247},{},[19472],{"data":19473,"marks":19474,"value":246,"nodeType":79},{},[],{"data":19476,"content":19477,"nodeType":84},{},[19478],{"data":19479,"marks":19480,"value":254,"nodeType":79},{},[],{"metadata":19482,"sys":19485,"fields":19490},{"tags":19483,"concepts":19484},[],[],{"space":19486,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19488,"publishedVersion":59,"revision":22,"locale":27},{"sys":19487},{"type":12,"linkType":13,"id":14},{"sys":19489},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19491},{"url":270,"details":19492,"fileName":276,"contentType":277},{"size":272,"image":19493},{"width":274,"height":275},{"sys":19495,"fields":19498},{"id":19496,"createdAt":19497},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":19499,"slug":19500,"articleIntro":19499,"category":19501},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[19502],{"metadata":19503,"sys":19506,"fields":19513},{"tags":19504,"concepts":19505},[],[],{"space":19507,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19509,"publishedVersion":225,"revision":59,"contentType":19511,"locale":27},{"sys":19508},{"type":12,"linkType":13,"id":14},{"sys":19510},{"id":20,"type":12,"linkType":21},{"sys":19512},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19514,"metaTitle":235,"metaDescription":236,"mainTitle":19515,"subtitle":255,"heroImage":19530,"ctaButton":278,"ctaLink":279},[234],{"data":19516,"content":19517,"nodeType":71},{},[19518,19524],{"data":19519,"content":19520,"nodeType":247},{},[19521],{"data":19522,"marks":19523,"value":246,"nodeType":79},{},[],{"data":19525,"content":19526,"nodeType":84},{},[19527],{"data":19528,"marks":19529,"value":254,"nodeType":79},{},[],{"metadata":19531,"sys":19534,"fields":19539},{"tags":19532,"concepts":19533},[],[],{"space":19535,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19537,"publishedVersion":59,"revision":22,"locale":27},{"sys":19536},{"type":12,"linkType":13,"id":14},{"sys":19538},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19540},{"url":270,"details":19541,"fileName":276,"contentType":277},{"size":272,"image":19542},{"width":274,"height":275},{"sys":19544,"fields":19547},{"id":19545,"createdAt":19546},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":19548,"slug":19549,"articleIntro":19548,"category":19550},"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",[19551],{"metadata":19552,"sys":19555,"fields":19562},{"tags":19553,"concepts":19554},[],[],{"space":19556,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19558,"publishedVersion":225,"revision":59,"contentType":19560,"locale":27},{"sys":19557},{"type":12,"linkType":13,"id":14},{"sys":19559},{"id":20,"type":12,"linkType":21},{"sys":19561},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19563,"metaTitle":235,"metaDescription":236,"mainTitle":19564,"subtitle":255,"heroImage":19579,"ctaButton":278,"ctaLink":279},[234],{"data":19565,"content":19566,"nodeType":71},{},[19567,19573],{"data":19568,"content":19569,"nodeType":247},{},[19570],{"data":19571,"marks":19572,"value":246,"nodeType":79},{},[],{"data":19574,"content":19575,"nodeType":84},{},[19576],{"data":19577,"marks":19578,"value":254,"nodeType":79},{},[],{"metadata":19580,"sys":19583,"fields":19588},{"tags":19581,"concepts":19582},[],[],{"space":19584,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19586,"publishedVersion":59,"revision":22,"locale":27},{"sys":19585},{"type":12,"linkType":13,"id":14},{"sys":19587},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19589},{"url":270,"details":19590,"fileName":276,"contentType":277},{"size":272,"image":19591},{"width":274,"height":275},{"sys":19593,"fields":19596},{"id":19594,"createdAt":19595},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":19597,"slug":19598,"articleIntro":19597,"category":19599},"2748 - Autres prêts","compte-2748-autres-prets",[19600],{"metadata":19601,"sys":19604,"fields":19611},{"tags":19602,"concepts":19603},[],[],{"space":19605,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19607,"publishedVersion":225,"revision":59,"contentType":19609,"locale":27},{"sys":19606},{"type":12,"linkType":13,"id":14},{"sys":19608},{"id":20,"type":12,"linkType":21},{"sys":19610},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19612,"metaTitle":235,"metaDescription":236,"mainTitle":19613,"subtitle":255,"heroImage":19628,"ctaButton":278,"ctaLink":279},[234],{"data":19614,"content":19615,"nodeType":71},{},[19616,19622],{"data":19617,"content":19618,"nodeType":247},{},[19619],{"data":19620,"marks":19621,"value":246,"nodeType":79},{},[],{"data":19623,"content":19624,"nodeType":84},{},[19625],{"data":19626,"marks":19627,"value":254,"nodeType":79},{},[],{"metadata":19629,"sys":19632,"fields":19637},{"tags":19630,"concepts":19631},[],[],{"space":19633,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19635,"publishedVersion":59,"revision":22,"locale":27},{"sys":19634},{"type":12,"linkType":13,"id":14},{"sys":19636},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19638},{"url":270,"details":19639,"fileName":276,"contentType":277},{"size":272,"image":19640},{"width":274,"height":275},{"sys":19642,"fields":19645},{"id":19643,"createdAt":19644},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":19646,"slug":19647,"articleIntro":19646,"category":19648},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[19649],{"metadata":19650,"sys":19653,"fields":19660},{"tags":19651,"concepts":19652},[],[],{"space":19654,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19656,"publishedVersion":225,"revision":59,"contentType":19658,"locale":27},{"sys":19655},{"type":12,"linkType":13,"id":14},{"sys":19657},{"id":20,"type":12,"linkType":21},{"sys":19659},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19661,"metaTitle":235,"metaDescription":236,"mainTitle":19662,"subtitle":255,"heroImage":19677,"ctaButton":278,"ctaLink":279},[234],{"data":19663,"content":19664,"nodeType":71},{},[19665,19671],{"data":19666,"content":19667,"nodeType":247},{},[19668],{"data":19669,"marks":19670,"value":246,"nodeType":79},{},[],{"data":19672,"content":19673,"nodeType":84},{},[19674],{"data":19675,"marks":19676,"value":254,"nodeType":79},{},[],{"metadata":19678,"sys":19681,"fields":19686},{"tags":19679,"concepts":19680},[],[],{"space":19682,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19684,"publishedVersion":59,"revision":22,"locale":27},{"sys":19683},{"type":12,"linkType":13,"id":14},{"sys":19685},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19687},{"url":270,"details":19688,"fileName":276,"contentType":277},{"size":272,"image":19689},{"width":274,"height":275},{"sys":19691,"fields":19694},{"id":19692,"createdAt":19693},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19695,"slug":19696,"articleIntro":-1,"category":19697},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19698],{"metadata":19699,"sys":19702,"fields":19709},{"tags":19700,"concepts":19701},[],[],{"space":19703,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19705,"publishedVersion":225,"revision":59,"contentType":19707,"locale":27},{"sys":19704},{"type":12,"linkType":13,"id":14},{"sys":19706},{"id":20,"type":12,"linkType":21},{"sys":19708},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19710,"metaTitle":235,"metaDescription":236,"mainTitle":19711,"subtitle":255,"heroImage":19726,"ctaButton":278,"ctaLink":279},[234],{"data":19712,"content":19713,"nodeType":71},{},[19714,19720],{"data":19715,"content":19716,"nodeType":247},{},[19717],{"data":19718,"marks":19719,"value":246,"nodeType":79},{},[],{"data":19721,"content":19722,"nodeType":84},{},[19723],{"data":19724,"marks":19725,"value":254,"nodeType":79},{},[],{"metadata":19727,"sys":19730,"fields":19735},{"tags":19728,"concepts":19729},[],[],{"space":19731,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19733,"publishedVersion":59,"revision":22,"locale":27},{"sys":19732},{"type":12,"linkType":13,"id":14},{"sys":19734},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19736},{"url":270,"details":19737,"fileName":276,"contentType":277},{"size":272,"image":19738},{"width":274,"height":275},{"sys":19740,"fields":19743},{"id":19741,"createdAt":19742},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":19744,"slug":19745,"articleIntro":19744,"category":19746},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[19747],{"metadata":19748,"sys":19751,"fields":19758},{"tags":19749,"concepts":19750},[],[],{"space":19752,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19754,"publishedVersion":225,"revision":59,"contentType":19756,"locale":27},{"sys":19753},{"type":12,"linkType":13,"id":14},{"sys":19755},{"id":20,"type":12,"linkType":21},{"sys":19757},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19759,"metaTitle":235,"metaDescription":236,"mainTitle":19760,"subtitle":255,"heroImage":19775,"ctaButton":278,"ctaLink":279},[234],{"data":19761,"content":19762,"nodeType":71},{},[19763,19769],{"data":19764,"content":19765,"nodeType":247},{},[19766],{"data":19767,"marks":19768,"value":246,"nodeType":79},{},[],{"data":19770,"content":19771,"nodeType":84},{},[19772],{"data":19773,"marks":19774,"value":254,"nodeType":79},{},[],{"metadata":19776,"sys":19779,"fields":19784},{"tags":19777,"concepts":19778},[],[],{"space":19780,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19782,"publishedVersion":59,"revision":22,"locale":27},{"sys":19781},{"type":12,"linkType":13,"id":14},{"sys":19783},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19785},{"url":270,"details":19786,"fileName":276,"contentType":277},{"size":272,"image":19787},{"width":274,"height":275},{"sys":19789,"fields":19792},{"id":19790,"createdAt":19791},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":19793,"slug":19794,"articleIntro":-1,"category":19795},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[19796],{"metadata":19797,"sys":19800,"fields":19807},{"tags":19798,"concepts":19799},[],[],{"space":19801,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19803,"publishedVersion":225,"revision":59,"contentType":19805,"locale":27},{"sys":19802},{"type":12,"linkType":13,"id":14},{"sys":19804},{"id":20,"type":12,"linkType":21},{"sys":19806},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19808,"metaTitle":235,"metaDescription":236,"mainTitle":19809,"subtitle":255,"heroImage":19824,"ctaButton":278,"ctaLink":279},[234],{"data":19810,"content":19811,"nodeType":71},{},[19812,19818],{"data":19813,"content":19814,"nodeType":247},{},[19815],{"data":19816,"marks":19817,"value":246,"nodeType":79},{},[],{"data":19819,"content":19820,"nodeType":84},{},[19821],{"data":19822,"marks":19823,"value":254,"nodeType":79},{},[],{"metadata":19825,"sys":19828,"fields":19833},{"tags":19826,"concepts":19827},[],[],{"space":19829,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19831,"publishedVersion":59,"revision":22,"locale":27},{"sys":19830},{"type":12,"linkType":13,"id":14},{"sys":19832},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19834},{"url":270,"details":19835,"fileName":276,"contentType":277},{"size":272,"image":19836},{"width":274,"height":275},{"sys":19838,"fields":19841},{"id":19839,"createdAt":19840},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":19842,"slug":19843,"articleIntro":19842,"category":19844},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[19845],{"metadata":19846,"sys":19849,"fields":19856},{"tags":19847,"concepts":19848},[],[],{"space":19850,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19852,"publishedVersion":225,"revision":59,"contentType":19854,"locale":27},{"sys":19851},{"type":12,"linkType":13,"id":14},{"sys":19853},{"id":20,"type":12,"linkType":21},{"sys":19855},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19857,"metaTitle":235,"metaDescription":236,"mainTitle":19858,"subtitle":255,"heroImage":19873,"ctaButton":278,"ctaLink":279},[234],{"data":19859,"content":19860,"nodeType":71},{},[19861,19867],{"data":19862,"content":19863,"nodeType":247},{},[19864],{"data":19865,"marks":19866,"value":246,"nodeType":79},{},[],{"data":19868,"content":19869,"nodeType":84},{},[19870],{"data":19871,"marks":19872,"value":254,"nodeType":79},{},[],{"metadata":19874,"sys":19877,"fields":19882},{"tags":19875,"concepts":19876},[],[],{"space":19878,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19880,"publishedVersion":59,"revision":22,"locale":27},{"sys":19879},{"type":12,"linkType":13,"id":14},{"sys":19881},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19883},{"url":270,"details":19884,"fileName":276,"contentType":277},{"size":272,"image":19885},{"width":274,"height":275},{"sys":19887,"fields":19890},{"id":19888,"createdAt":19889},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":19891,"slug":19892,"articleIntro":19891,"category":19893},"78174 - Créances","compte-78174-creances",[19894],{"metadata":19895,"sys":19898,"fields":19905},{"tags":19896,"concepts":19897},[],[],{"space":19899,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19901,"publishedVersion":225,"revision":59,"contentType":19903,"locale":27},{"sys":19900},{"type":12,"linkType":13,"id":14},{"sys":19902},{"id":20,"type":12,"linkType":21},{"sys":19904},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19906,"metaTitle":235,"metaDescription":236,"mainTitle":19907,"subtitle":255,"heroImage":19922,"ctaButton":278,"ctaLink":279},[234],{"data":19908,"content":19909,"nodeType":71},{},[19910,19916],{"data":19911,"content":19912,"nodeType":247},{},[19913],{"data":19914,"marks":19915,"value":246,"nodeType":79},{},[],{"data":19917,"content":19918,"nodeType":84},{},[19919],{"data":19920,"marks":19921,"value":254,"nodeType":79},{},[],{"metadata":19923,"sys":19926,"fields":19931},{"tags":19924,"concepts":19925},[],[],{"space":19927,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19929,"publishedVersion":59,"revision":22,"locale":27},{"sys":19928},{"type":12,"linkType":13,"id":14},{"sys":19930},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19932},{"url":270,"details":19933,"fileName":276,"contentType":277},{"size":272,"image":19934},{"width":274,"height":275},{"sys":19936,"fields":19939},{"id":19937,"createdAt":19938},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":19940,"slug":19941,"articleIntro":19942,"category":19943},"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.",[19944],{"metadata":19945,"sys":19948,"fields":19955},{"tags":19946,"concepts":19947},[],[],{"space":19949,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":19951,"publishedVersion":225,"revision":59,"contentType":19953,"locale":27},{"sys":19950},{"type":12,"linkType":13,"id":14},{"sys":19952},{"id":20,"type":12,"linkType":21},{"sys":19954},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":19956,"metaTitle":235,"metaDescription":236,"mainTitle":19957,"subtitle":255,"heroImage":19972,"ctaButton":278,"ctaLink":279},[234],{"data":19958,"content":19959,"nodeType":71},{},[19960,19966],{"data":19961,"content":19962,"nodeType":247},{},[19963],{"data":19964,"marks":19965,"value":246,"nodeType":79},{},[],{"data":19967,"content":19968,"nodeType":84},{},[19969],{"data":19970,"marks":19971,"value":254,"nodeType":79},{},[],{"metadata":19973,"sys":19976,"fields":19981},{"tags":19974,"concepts":19975},[],[],{"space":19977,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":19979,"publishedVersion":59,"revision":22,"locale":27},{"sys":19978},{"type":12,"linkType":13,"id":14},{"sys":19980},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":19982},{"url":270,"details":19983,"fileName":276,"contentType":277},{"size":272,"image":19984},{"width":274,"height":275},{"sys":19986,"fields":19989},{"id":19987,"createdAt":19988},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":19990,"slug":19991,"articleIntro":19990,"category":19992},"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",[19993],{"metadata":19994,"sys":19997,"fields":20004},{"tags":19995,"concepts":19996},[],[],{"space":19998,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20000,"publishedVersion":225,"revision":59,"contentType":20002,"locale":27},{"sys":19999},{"type":12,"linkType":13,"id":14},{"sys":20001},{"id":20,"type":12,"linkType":21},{"sys":20003},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20005,"metaTitle":235,"metaDescription":236,"mainTitle":20006,"subtitle":255,"heroImage":20021,"ctaButton":278,"ctaLink":279},[234],{"data":20007,"content":20008,"nodeType":71},{},[20009,20015],{"data":20010,"content":20011,"nodeType":247},{},[20012],{"data":20013,"marks":20014,"value":246,"nodeType":79},{},[],{"data":20016,"content":20017,"nodeType":84},{},[20018],{"data":20019,"marks":20020,"value":254,"nodeType":79},{},[],{"metadata":20022,"sys":20025,"fields":20030},{"tags":20023,"concepts":20024},[],[],{"space":20026,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20028,"publishedVersion":59,"revision":22,"locale":27},{"sys":20027},{"type":12,"linkType":13,"id":14},{"sys":20029},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20031},{"url":270,"details":20032,"fileName":276,"contentType":277},{"size":272,"image":20033},{"width":274,"height":275},{"sys":20035,"fields":20038},{"id":20036,"createdAt":20037},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":20039,"slug":20040,"articleIntro":-1,"category":20041},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[20042],{"metadata":20043,"sys":20046,"fields":20053},{"tags":20044,"concepts":20045},[],[],{"space":20047,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20049,"publishedVersion":225,"revision":59,"contentType":20051,"locale":27},{"sys":20048},{"type":12,"linkType":13,"id":14},{"sys":20050},{"id":20,"type":12,"linkType":21},{"sys":20052},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20054,"metaTitle":235,"metaDescription":236,"mainTitle":20055,"subtitle":255,"heroImage":20070,"ctaButton":278,"ctaLink":279},[234],{"data":20056,"content":20057,"nodeType":71},{},[20058,20064],{"data":20059,"content":20060,"nodeType":247},{},[20061],{"data":20062,"marks":20063,"value":246,"nodeType":79},{},[],{"data":20065,"content":20066,"nodeType":84},{},[20067],{"data":20068,"marks":20069,"value":254,"nodeType":79},{},[],{"metadata":20071,"sys":20074,"fields":20079},{"tags":20072,"concepts":20073},[],[],{"space":20075,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20077,"publishedVersion":59,"revision":22,"locale":27},{"sys":20076},{"type":12,"linkType":13,"id":14},{"sys":20078},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20080},{"url":270,"details":20081,"fileName":276,"contentType":277},{"size":272,"image":20082},{"width":274,"height":275},{"sys":20084,"fields":20087},{"id":20085,"createdAt":20086},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":20088,"slug":20089,"articleIntro":20088,"category":20090},"Compte 101 - Capital","compte-101-capital",[20091],{"metadata":20092,"sys":20095,"fields":20102},{"tags":20093,"concepts":20094},[],[],{"space":20096,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20098,"publishedVersion":225,"revision":59,"contentType":20100,"locale":27},{"sys":20097},{"type":12,"linkType":13,"id":14},{"sys":20099},{"id":20,"type":12,"linkType":21},{"sys":20101},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20103,"metaTitle":235,"metaDescription":236,"mainTitle":20104,"subtitle":255,"heroImage":20119,"ctaButton":278,"ctaLink":279},[234],{"data":20105,"content":20106,"nodeType":71},{},[20107,20113],{"data":20108,"content":20109,"nodeType":247},{},[20110],{"data":20111,"marks":20112,"value":246,"nodeType":79},{},[],{"data":20114,"content":20115,"nodeType":84},{},[20116],{"data":20117,"marks":20118,"value":254,"nodeType":79},{},[],{"metadata":20120,"sys":20123,"fields":20128},{"tags":20121,"concepts":20122},[],[],{"space":20124,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20126,"publishedVersion":59,"revision":22,"locale":27},{"sys":20125},{"type":12,"linkType":13,"id":14},{"sys":20127},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20129},{"url":270,"details":20130,"fileName":276,"contentType":277},{"size":272,"image":20131},{"width":274,"height":275},{"sys":20133,"fields":20136},{"id":20134,"createdAt":20135},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":20137,"slug":20138,"articleIntro":20139,"category":20140},"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.",[20141],{"metadata":20142,"sys":20145,"fields":20152},{"tags":20143,"concepts":20144},[],[],{"space":20146,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20148,"publishedVersion":225,"revision":59,"contentType":20150,"locale":27},{"sys":20147},{"type":12,"linkType":13,"id":14},{"sys":20149},{"id":20,"type":12,"linkType":21},{"sys":20151},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20153,"metaTitle":235,"metaDescription":236,"mainTitle":20154,"subtitle":255,"heroImage":20169,"ctaButton":278,"ctaLink":279},[234],{"data":20155,"content":20156,"nodeType":71},{},[20157,20163],{"data":20158,"content":20159,"nodeType":247},{},[20160],{"data":20161,"marks":20162,"value":246,"nodeType":79},{},[],{"data":20164,"content":20165,"nodeType":84},{},[20166],{"data":20167,"marks":20168,"value":254,"nodeType":79},{},[],{"metadata":20170,"sys":20173,"fields":20178},{"tags":20171,"concepts":20172},[],[],{"space":20174,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20176,"publishedVersion":59,"revision":22,"locale":27},{"sys":20175},{"type":12,"linkType":13,"id":14},{"sys":20177},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20179},{"url":270,"details":20180,"fileName":276,"contentType":277},{"size":272,"image":20181},{"width":274,"height":275},{"sys":20183,"fields":20186},{"id":20184,"createdAt":20185},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":20187,"slug":20188,"articleIntro":20187,"category":20189},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[20190],{"metadata":20191,"sys":20194,"fields":20201},{"tags":20192,"concepts":20193},[],[],{"space":20195,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20197,"publishedVersion":225,"revision":59,"contentType":20199,"locale":27},{"sys":20196},{"type":12,"linkType":13,"id":14},{"sys":20198},{"id":20,"type":12,"linkType":21},{"sys":20200},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20202,"metaTitle":235,"metaDescription":236,"mainTitle":20203,"subtitle":255,"heroImage":20218,"ctaButton":278,"ctaLink":279},[234],{"data":20204,"content":20205,"nodeType":71},{},[20206,20212],{"data":20207,"content":20208,"nodeType":247},{},[20209],{"data":20210,"marks":20211,"value":246,"nodeType":79},{},[],{"data":20213,"content":20214,"nodeType":84},{},[20215],{"data":20216,"marks":20217,"value":254,"nodeType":79},{},[],{"metadata":20219,"sys":20222,"fields":20227},{"tags":20220,"concepts":20221},[],[],{"space":20223,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20225,"publishedVersion":59,"revision":22,"locale":27},{"sys":20224},{"type":12,"linkType":13,"id":14},{"sys":20226},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20228},{"url":270,"details":20229,"fileName":276,"contentType":277},{"size":272,"image":20230},{"width":274,"height":275},{"sys":20232,"fields":20235},{"id":20233,"createdAt":20234},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20236,"slug":20237,"articleIntro":20236,"category":20238},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20239],{"metadata":20240,"sys":20243,"fields":20250},{"tags":20241,"concepts":20242},[],[],{"space":20244,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20246,"publishedVersion":225,"revision":59,"contentType":20248,"locale":27},{"sys":20245},{"type":12,"linkType":13,"id":14},{"sys":20247},{"id":20,"type":12,"linkType":21},{"sys":20249},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20251,"metaTitle":235,"metaDescription":236,"mainTitle":20252,"subtitle":255,"heroImage":20267,"ctaButton":278,"ctaLink":279},[234],{"data":20253,"content":20254,"nodeType":71},{},[20255,20261],{"data":20256,"content":20257,"nodeType":247},{},[20258],{"data":20259,"marks":20260,"value":246,"nodeType":79},{},[],{"data":20262,"content":20263,"nodeType":84},{},[20264],{"data":20265,"marks":20266,"value":254,"nodeType":79},{},[],{"metadata":20268,"sys":20271,"fields":20276},{"tags":20269,"concepts":20270},[],[],{"space":20272,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20274,"publishedVersion":59,"revision":22,"locale":27},{"sys":20273},{"type":12,"linkType":13,"id":14},{"sys":20275},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20277},{"url":270,"details":20278,"fileName":276,"contentType":277},{"size":272,"image":20279},{"width":274,"height":275},{"sys":20281,"fields":20284},{"id":20282,"createdAt":20283},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":20285,"slug":20286,"articleIntro":20285,"category":20287},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[20288],{"metadata":20289,"sys":20292,"fields":20299},{"tags":20290,"concepts":20291},[],[],{"space":20293,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20295,"publishedVersion":225,"revision":59,"contentType":20297,"locale":27},{"sys":20294},{"type":12,"linkType":13,"id":14},{"sys":20296},{"id":20,"type":12,"linkType":21},{"sys":20298},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20300,"metaTitle":235,"metaDescription":236,"mainTitle":20301,"subtitle":255,"heroImage":20316,"ctaButton":278,"ctaLink":279},[234],{"data":20302,"content":20303,"nodeType":71},{},[20304,20310],{"data":20305,"content":20306,"nodeType":247},{},[20307],{"data":20308,"marks":20309,"value":246,"nodeType":79},{},[],{"data":20311,"content":20312,"nodeType":84},{},[20313],{"data":20314,"marks":20315,"value":254,"nodeType":79},{},[],{"metadata":20317,"sys":20320,"fields":20325},{"tags":20318,"concepts":20319},[],[],{"space":20321,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20323,"publishedVersion":59,"revision":22,"locale":27},{"sys":20322},{"type":12,"linkType":13,"id":14},{"sys":20324},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20326},{"url":270,"details":20327,"fileName":276,"contentType":277},{"size":272,"image":20328},{"width":274,"height":275},{"sys":20330,"fields":20333},{"id":20331,"createdAt":20332},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":20334,"slug":20335,"articleIntro":20334,"category":20336},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[20337],{"metadata":20338,"sys":20341,"fields":20348},{"tags":20339,"concepts":20340},[],[],{"space":20342,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20344,"publishedVersion":225,"revision":59,"contentType":20346,"locale":27},{"sys":20343},{"type":12,"linkType":13,"id":14},{"sys":20345},{"id":20,"type":12,"linkType":21},{"sys":20347},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20349,"metaTitle":235,"metaDescription":236,"mainTitle":20350,"subtitle":255,"heroImage":20365,"ctaButton":278,"ctaLink":279},[234],{"data":20351,"content":20352,"nodeType":71},{},[20353,20359],{"data":20354,"content":20355,"nodeType":247},{},[20356],{"data":20357,"marks":20358,"value":246,"nodeType":79},{},[],{"data":20360,"content":20361,"nodeType":84},{},[20362],{"data":20363,"marks":20364,"value":254,"nodeType":79},{},[],{"metadata":20366,"sys":20369,"fields":20374},{"tags":20367,"concepts":20368},[],[],{"space":20370,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20372,"publishedVersion":59,"revision":22,"locale":27},{"sys":20371},{"type":12,"linkType":13,"id":14},{"sys":20373},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20375},{"url":270,"details":20376,"fileName":276,"contentType":277},{"size":272,"image":20377},{"width":274,"height":275},{"sys":20379,"fields":20382},{"id":20380,"createdAt":20381},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":20383,"slug":20384,"articleIntro":-1,"category":20385},"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",[20386],{"metadata":20387,"sys":20390,"fields":20397},{"tags":20388,"concepts":20389},[],[],{"space":20391,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20393,"publishedVersion":225,"revision":59,"contentType":20395,"locale":27},{"sys":20392},{"type":12,"linkType":13,"id":14},{"sys":20394},{"id":20,"type":12,"linkType":21},{"sys":20396},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20398,"metaTitle":235,"metaDescription":236,"mainTitle":20399,"subtitle":255,"heroImage":20414,"ctaButton":278,"ctaLink":279},[234],{"data":20400,"content":20401,"nodeType":71},{},[20402,20408],{"data":20403,"content":20404,"nodeType":247},{},[20405],{"data":20406,"marks":20407,"value":246,"nodeType":79},{},[],{"data":20409,"content":20410,"nodeType":84},{},[20411],{"data":20412,"marks":20413,"value":254,"nodeType":79},{},[],{"metadata":20415,"sys":20418,"fields":20423},{"tags":20416,"concepts":20417},[],[],{"space":20419,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20421,"publishedVersion":59,"revision":22,"locale":27},{"sys":20420},{"type":12,"linkType":13,"id":14},{"sys":20422},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20424},{"url":270,"details":20425,"fileName":276,"contentType":277},{"size":272,"image":20426},{"width":274,"height":275},{"sys":20428,"fields":20431},{"id":20429,"createdAt":20430},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":20432,"slug":20433,"articleIntro":20432,"category":20434},"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",[20435],{"metadata":20436,"sys":20439,"fields":20446},{"tags":20437,"concepts":20438},[],[],{"space":20440,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20442,"publishedVersion":225,"revision":59,"contentType":20444,"locale":27},{"sys":20441},{"type":12,"linkType":13,"id":14},{"sys":20443},{"id":20,"type":12,"linkType":21},{"sys":20445},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20447,"metaTitle":235,"metaDescription":236,"mainTitle":20448,"subtitle":255,"heroImage":20463,"ctaButton":278,"ctaLink":279},[234],{"data":20449,"content":20450,"nodeType":71},{},[20451,20457],{"data":20452,"content":20453,"nodeType":247},{},[20454],{"data":20455,"marks":20456,"value":246,"nodeType":79},{},[],{"data":20458,"content":20459,"nodeType":84},{},[20460],{"data":20461,"marks":20462,"value":254,"nodeType":79},{},[],{"metadata":20464,"sys":20467,"fields":20472},{"tags":20465,"concepts":20466},[],[],{"space":20468,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20470,"publishedVersion":59,"revision":22,"locale":27},{"sys":20469},{"type":12,"linkType":13,"id":14},{"sys":20471},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20473},{"url":270,"details":20474,"fileName":276,"contentType":277},{"size":272,"image":20475},{"width":274,"height":275},{"sys":20477,"fields":20480},{"id":20478,"createdAt":20479},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":20481,"slug":20482,"articleIntro":-1,"category":20483},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[20484],{"metadata":20485,"sys":20488,"fields":20495},{"tags":20486,"concepts":20487},[],[],{"space":20489,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20491,"publishedVersion":225,"revision":59,"contentType":20493,"locale":27},{"sys":20490},{"type":12,"linkType":13,"id":14},{"sys":20492},{"id":20,"type":12,"linkType":21},{"sys":20494},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20496,"metaTitle":235,"metaDescription":236,"mainTitle":20497,"subtitle":255,"heroImage":20512,"ctaButton":278,"ctaLink":279},[234],{"data":20498,"content":20499,"nodeType":71},{},[20500,20506],{"data":20501,"content":20502,"nodeType":247},{},[20503],{"data":20504,"marks":20505,"value":246,"nodeType":79},{},[],{"data":20507,"content":20508,"nodeType":84},{},[20509],{"data":20510,"marks":20511,"value":254,"nodeType":79},{},[],{"metadata":20513,"sys":20516,"fields":20521},{"tags":20514,"concepts":20515},[],[],{"space":20517,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20519,"publishedVersion":59,"revision":22,"locale":27},{"sys":20518},{"type":12,"linkType":13,"id":14},{"sys":20520},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20522},{"url":270,"details":20523,"fileName":276,"contentType":277},{"size":272,"image":20524},{"width":274,"height":275},{"sys":20526,"fields":20529},{"id":20527,"createdAt":20528},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":20530,"slug":20531,"articleIntro":20532,"category":20533},"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",[20534],{"metadata":20535,"sys":20538,"fields":20545},{"tags":20536,"concepts":20537},[],[],{"space":20539,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20541,"publishedVersion":225,"revision":59,"contentType":20543,"locale":27},{"sys":20540},{"type":12,"linkType":13,"id":14},{"sys":20542},{"id":20,"type":12,"linkType":21},{"sys":20544},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20546,"metaTitle":235,"metaDescription":236,"mainTitle":20547,"subtitle":255,"heroImage":20562,"ctaButton":278,"ctaLink":279},[234],{"data":20548,"content":20549,"nodeType":71},{},[20550,20556],{"data":20551,"content":20552,"nodeType":247},{},[20553],{"data":20554,"marks":20555,"value":246,"nodeType":79},{},[],{"data":20557,"content":20558,"nodeType":84},{},[20559],{"data":20560,"marks":20561,"value":254,"nodeType":79},{},[],{"metadata":20563,"sys":20566,"fields":20571},{"tags":20564,"concepts":20565},[],[],{"space":20567,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20569,"publishedVersion":59,"revision":22,"locale":27},{"sys":20568},{"type":12,"linkType":13,"id":14},{"sys":20570},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20572},{"url":270,"details":20573,"fileName":276,"contentType":277},{"size":272,"image":20574},{"width":274,"height":275},{"sys":20576,"fields":20579},{"id":20577,"createdAt":20578},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":20580,"slug":20581,"articleIntro":20580,"category":20582},"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",[20583],{"metadata":20584,"sys":20587,"fields":20594},{"tags":20585,"concepts":20586},[],[],{"space":20588,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20590,"publishedVersion":225,"revision":59,"contentType":20592,"locale":27},{"sys":20589},{"type":12,"linkType":13,"id":14},{"sys":20591},{"id":20,"type":12,"linkType":21},{"sys":20593},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20595,"metaTitle":235,"metaDescription":236,"mainTitle":20596,"subtitle":255,"heroImage":20611,"ctaButton":278,"ctaLink":279},[234],{"data":20597,"content":20598,"nodeType":71},{},[20599,20605],{"data":20600,"content":20601,"nodeType":247},{},[20602],{"data":20603,"marks":20604,"value":246,"nodeType":79},{},[],{"data":20606,"content":20607,"nodeType":84},{},[20608],{"data":20609,"marks":20610,"value":254,"nodeType":79},{},[],{"metadata":20612,"sys":20615,"fields":20620},{"tags":20613,"concepts":20614},[],[],{"space":20616,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20618,"publishedVersion":59,"revision":22,"locale":27},{"sys":20617},{"type":12,"linkType":13,"id":14},{"sys":20619},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20621},{"url":270,"details":20622,"fileName":276,"contentType":277},{"size":272,"image":20623},{"width":274,"height":275},{"sys":20625,"fields":20628},{"id":20626,"createdAt":20627},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":20629,"slug":20630,"articleIntro":20629,"category":20631},"331 - Produits en cours","compte-331-produits-en-cours",[20632],{"metadata":20633,"sys":20636,"fields":20643},{"tags":20634,"concepts":20635},[],[],{"space":20637,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20639,"publishedVersion":225,"revision":59,"contentType":20641,"locale":27},{"sys":20638},{"type":12,"linkType":13,"id":14},{"sys":20640},{"id":20,"type":12,"linkType":21},{"sys":20642},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20644,"metaTitle":235,"metaDescription":236,"mainTitle":20645,"subtitle":255,"heroImage":20660,"ctaButton":278,"ctaLink":279},[234],{"data":20646,"content":20647,"nodeType":71},{},[20648,20654],{"data":20649,"content":20650,"nodeType":247},{},[20651],{"data":20652,"marks":20653,"value":246,"nodeType":79},{},[],{"data":20655,"content":20656,"nodeType":84},{},[20657],{"data":20658,"marks":20659,"value":254,"nodeType":79},{},[],{"metadata":20661,"sys":20664,"fields":20669},{"tags":20662,"concepts":20663},[],[],{"space":20665,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20667,"publishedVersion":59,"revision":22,"locale":27},{"sys":20666},{"type":12,"linkType":13,"id":14},{"sys":20668},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20670},{"url":270,"details":20671,"fileName":276,"contentType":277},{"size":272,"image":20672},{"width":274,"height":275},{"sys":20674,"fields":20677},{"id":20675,"createdAt":20676},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":20678,"slug":20679,"articleIntro":20678,"category":20680},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[20681],{"metadata":20682,"sys":20685,"fields":20692},{"tags":20683,"concepts":20684},[],[],{"space":20686,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20688,"publishedVersion":225,"revision":59,"contentType":20690,"locale":27},{"sys":20687},{"type":12,"linkType":13,"id":14},{"sys":20689},{"id":20,"type":12,"linkType":21},{"sys":20691},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20693,"metaTitle":235,"metaDescription":236,"mainTitle":20694,"subtitle":255,"heroImage":20709,"ctaButton":278,"ctaLink":279},[234],{"data":20695,"content":20696,"nodeType":71},{},[20697,20703],{"data":20698,"content":20699,"nodeType":247},{},[20700],{"data":20701,"marks":20702,"value":246,"nodeType":79},{},[],{"data":20704,"content":20705,"nodeType":84},{},[20706],{"data":20707,"marks":20708,"value":254,"nodeType":79},{},[],{"metadata":20710,"sys":20713,"fields":20718},{"tags":20711,"concepts":20712},[],[],{"space":20714,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20716,"publishedVersion":59,"revision":22,"locale":27},{"sys":20715},{"type":12,"linkType":13,"id":14},{"sys":20717},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20719},{"url":270,"details":20720,"fileName":276,"contentType":277},{"size":272,"image":20721},{"width":274,"height":275},{"sys":20723,"fields":20726},{"id":20724,"createdAt":20725},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":20727,"slug":20728,"articleIntro":20727,"category":20729},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[20730],{"metadata":20731,"sys":20734,"fields":20741},{"tags":20732,"concepts":20733},[],[],{"space":20735,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20737,"publishedVersion":225,"revision":59,"contentType":20739,"locale":27},{"sys":20736},{"type":12,"linkType":13,"id":14},{"sys":20738},{"id":20,"type":12,"linkType":21},{"sys":20740},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20742,"metaTitle":235,"metaDescription":236,"mainTitle":20743,"subtitle":255,"heroImage":20758,"ctaButton":278,"ctaLink":279},[234],{"data":20744,"content":20745,"nodeType":71},{},[20746,20752],{"data":20747,"content":20748,"nodeType":247},{},[20749],{"data":20750,"marks":20751,"value":246,"nodeType":79},{},[],{"data":20753,"content":20754,"nodeType":84},{},[20755],{"data":20756,"marks":20757,"value":254,"nodeType":79},{},[],{"metadata":20759,"sys":20762,"fields":20767},{"tags":20760,"concepts":20761},[],[],{"space":20763,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20765,"publishedVersion":59,"revision":22,"locale":27},{"sys":20764},{"type":12,"linkType":13,"id":14},{"sys":20766},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20768},{"url":270,"details":20769,"fileName":276,"contentType":277},{"size":272,"image":20770},{"width":274,"height":275},{"sys":20772,"fields":20775},{"id":20773,"createdAt":20774},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":20776,"slug":20777,"articleIntro":20776,"category":20778},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[20779],{"metadata":20780,"sys":20783,"fields":20790},{"tags":20781,"concepts":20782},[],[],{"space":20784,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20786,"publishedVersion":225,"revision":59,"contentType":20788,"locale":27},{"sys":20785},{"type":12,"linkType":13,"id":14},{"sys":20787},{"id":20,"type":12,"linkType":21},{"sys":20789},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20791,"metaTitle":235,"metaDescription":236,"mainTitle":20792,"subtitle":255,"heroImage":20807,"ctaButton":278,"ctaLink":279},[234],{"data":20793,"content":20794,"nodeType":71},{},[20795,20801],{"data":20796,"content":20797,"nodeType":247},{},[20798],{"data":20799,"marks":20800,"value":246,"nodeType":79},{},[],{"data":20802,"content":20803,"nodeType":84},{},[20804],{"data":20805,"marks":20806,"value":254,"nodeType":79},{},[],{"metadata":20808,"sys":20811,"fields":20816},{"tags":20809,"concepts":20810},[],[],{"space":20812,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20814,"publishedVersion":59,"revision":22,"locale":27},{"sys":20813},{"type":12,"linkType":13,"id":14},{"sys":20815},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20817},{"url":270,"details":20818,"fileName":276,"contentType":277},{"size":272,"image":20819},{"width":274,"height":275},{"sys":20821,"fields":20824},{"id":20822,"createdAt":20823},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":20825,"slug":20826,"articleIntro":20825,"category":20827},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[20828],{"metadata":20829,"sys":20832,"fields":20839},{"tags":20830,"concepts":20831},[],[],{"space":20833,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20835,"publishedVersion":225,"revision":59,"contentType":20837,"locale":27},{"sys":20834},{"type":12,"linkType":13,"id":14},{"sys":20836},{"id":20,"type":12,"linkType":21},{"sys":20838},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20840,"metaTitle":235,"metaDescription":236,"mainTitle":20841,"subtitle":255,"heroImage":20856,"ctaButton":278,"ctaLink":279},[234],{"data":20842,"content":20843,"nodeType":71},{},[20844,20850],{"data":20845,"content":20846,"nodeType":247},{},[20847],{"data":20848,"marks":20849,"value":246,"nodeType":79},{},[],{"data":20851,"content":20852,"nodeType":84},{},[20853],{"data":20854,"marks":20855,"value":254,"nodeType":79},{},[],{"metadata":20857,"sys":20860,"fields":20865},{"tags":20858,"concepts":20859},[],[],{"space":20861,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20863,"publishedVersion":59,"revision":22,"locale":27},{"sys":20862},{"type":12,"linkType":13,"id":14},{"sys":20864},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20866},{"url":270,"details":20867,"fileName":276,"contentType":277},{"size":272,"image":20868},{"width":274,"height":275},{"sys":20870,"fields":20873},{"id":20871,"createdAt":20872},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":20874,"slug":20875,"articleIntro":20874,"category":20876},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[20877],{"metadata":20878,"sys":20881,"fields":20888},{"tags":20879,"concepts":20880},[],[],{"space":20882,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20884,"publishedVersion":225,"revision":59,"contentType":20886,"locale":27},{"sys":20883},{"type":12,"linkType":13,"id":14},{"sys":20885},{"id":20,"type":12,"linkType":21},{"sys":20887},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20889,"metaTitle":235,"metaDescription":236,"mainTitle":20890,"subtitle":255,"heroImage":20905,"ctaButton":278,"ctaLink":279},[234],{"data":20891,"content":20892,"nodeType":71},{},[20893,20899],{"data":20894,"content":20895,"nodeType":247},{},[20896],{"data":20897,"marks":20898,"value":246,"nodeType":79},{},[],{"data":20900,"content":20901,"nodeType":84},{},[20902],{"data":20903,"marks":20904,"value":254,"nodeType":79},{},[],{"metadata":20906,"sys":20909,"fields":20914},{"tags":20907,"concepts":20908},[],[],{"space":20910,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20912,"publishedVersion":59,"revision":22,"locale":27},{"sys":20911},{"type":12,"linkType":13,"id":14},{"sys":20913},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20915},{"url":270,"details":20916,"fileName":276,"contentType":277},{"size":272,"image":20917},{"width":274,"height":275},{"sys":20919,"fields":20922},{"id":20920,"createdAt":20921},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":20923,"slug":20924,"articleIntro":20923,"category":20925},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[20926],{"metadata":20927,"sys":20930,"fields":20937},{"tags":20928,"concepts":20929},[],[],{"space":20931,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20933,"publishedVersion":225,"revision":59,"contentType":20935,"locale":27},{"sys":20932},{"type":12,"linkType":13,"id":14},{"sys":20934},{"id":20,"type":12,"linkType":21},{"sys":20936},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20938,"metaTitle":235,"metaDescription":236,"mainTitle":20939,"subtitle":255,"heroImage":20954,"ctaButton":278,"ctaLink":279},[234],{"data":20940,"content":20941,"nodeType":71},{},[20942,20948],{"data":20943,"content":20944,"nodeType":247},{},[20945],{"data":20946,"marks":20947,"value":246,"nodeType":79},{},[],{"data":20949,"content":20950,"nodeType":84},{},[20951],{"data":20952,"marks":20953,"value":254,"nodeType":79},{},[],{"metadata":20955,"sys":20958,"fields":20963},{"tags":20956,"concepts":20957},[],[],{"space":20959,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":20961,"publishedVersion":59,"revision":22,"locale":27},{"sys":20960},{"type":12,"linkType":13,"id":14},{"sys":20962},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":20964},{"url":270,"details":20965,"fileName":276,"contentType":277},{"size":272,"image":20966},{"width":274,"height":275},{"sys":20968,"fields":20971},{"id":20969,"createdAt":20970},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":20972,"slug":20973,"articleIntro":20972,"category":20974},"2185 - Cheptel","compte-2185-cheptel",[20975],{"metadata":20976,"sys":20979,"fields":20986},{"tags":20977,"concepts":20978},[],[],{"space":20980,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":20982,"publishedVersion":225,"revision":59,"contentType":20984,"locale":27},{"sys":20981},{"type":12,"linkType":13,"id":14},{"sys":20983},{"id":20,"type":12,"linkType":21},{"sys":20985},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":20987,"metaTitle":235,"metaDescription":236,"mainTitle":20988,"subtitle":255,"heroImage":21003,"ctaButton":278,"ctaLink":279},[234],{"data":20989,"content":20990,"nodeType":71},{},[20991,20997],{"data":20992,"content":20993,"nodeType":247},{},[20994],{"data":20995,"marks":20996,"value":246,"nodeType":79},{},[],{"data":20998,"content":20999,"nodeType":84},{},[21000],{"data":21001,"marks":21002,"value":254,"nodeType":79},{},[],{"metadata":21004,"sys":21007,"fields":21012},{"tags":21005,"concepts":21006},[],[],{"space":21008,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21010,"publishedVersion":59,"revision":22,"locale":27},{"sys":21009},{"type":12,"linkType":13,"id":14},{"sys":21011},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21013},{"url":270,"details":21014,"fileName":276,"contentType":277},{"size":272,"image":21015},{"width":274,"height":275},{"sys":21017,"fields":21020},{"id":21018,"createdAt":21019},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":21021,"slug":21022,"articleIntro":21021,"category":21023},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[21024],{"metadata":21025,"sys":21028,"fields":21035},{"tags":21026,"concepts":21027},[],[],{"space":21029,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21031,"publishedVersion":225,"revision":59,"contentType":21033,"locale":27},{"sys":21030},{"type":12,"linkType":13,"id":14},{"sys":21032},{"id":20,"type":12,"linkType":21},{"sys":21034},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21036,"metaTitle":235,"metaDescription":236,"mainTitle":21037,"subtitle":255,"heroImage":21052,"ctaButton":278,"ctaLink":279},[234],{"data":21038,"content":21039,"nodeType":71},{},[21040,21046],{"data":21041,"content":21042,"nodeType":247},{},[21043],{"data":21044,"marks":21045,"value":246,"nodeType":79},{},[],{"data":21047,"content":21048,"nodeType":84},{},[21049],{"data":21050,"marks":21051,"value":254,"nodeType":79},{},[],{"metadata":21053,"sys":21056,"fields":21061},{"tags":21054,"concepts":21055},[],[],{"space":21057,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21059,"publishedVersion":59,"revision":22,"locale":27},{"sys":21058},{"type":12,"linkType":13,"id":14},{"sys":21060},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21062},{"url":270,"details":21063,"fileName":276,"contentType":277},{"size":272,"image":21064},{"width":274,"height":275},{"sys":21066,"fields":21069},{"id":21067,"createdAt":21068},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":21070,"slug":21071,"articleIntro":-1,"category":21072},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[21073],{"metadata":21074,"sys":21077,"fields":21084},{"tags":21075,"concepts":21076},[],[],{"space":21078,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21080,"publishedVersion":225,"revision":59,"contentType":21082,"locale":27},{"sys":21079},{"type":12,"linkType":13,"id":14},{"sys":21081},{"id":20,"type":12,"linkType":21},{"sys":21083},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21085,"metaTitle":235,"metaDescription":236,"mainTitle":21086,"subtitle":255,"heroImage":21101,"ctaButton":278,"ctaLink":279},[234],{"data":21087,"content":21088,"nodeType":71},{},[21089,21095],{"data":21090,"content":21091,"nodeType":247},{},[21092],{"data":21093,"marks":21094,"value":246,"nodeType":79},{},[],{"data":21096,"content":21097,"nodeType":84},{},[21098],{"data":21099,"marks":21100,"value":254,"nodeType":79},{},[],{"metadata":21102,"sys":21105,"fields":21110},{"tags":21103,"concepts":21104},[],[],{"space":21106,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21108,"publishedVersion":59,"revision":22,"locale":27},{"sys":21107},{"type":12,"linkType":13,"id":14},{"sys":21109},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21111},{"url":270,"details":21112,"fileName":276,"contentType":277},{"size":272,"image":21113},{"width":274,"height":275},{"sys":21115,"fields":21118},{"id":21116,"createdAt":21117},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":21119,"slug":21120,"articleIntro":21119,"category":21121},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[21122],{"metadata":21123,"sys":21126,"fields":21133},{"tags":21124,"concepts":21125},[],[],{"space":21127,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21129,"publishedVersion":225,"revision":59,"contentType":21131,"locale":27},{"sys":21128},{"type":12,"linkType":13,"id":14},{"sys":21130},{"id":20,"type":12,"linkType":21},{"sys":21132},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21134,"metaTitle":235,"metaDescription":236,"mainTitle":21135,"subtitle":255,"heroImage":21150,"ctaButton":278,"ctaLink":279},[234],{"data":21136,"content":21137,"nodeType":71},{},[21138,21144],{"data":21139,"content":21140,"nodeType":247},{},[21141],{"data":21142,"marks":21143,"value":246,"nodeType":79},{},[],{"data":21145,"content":21146,"nodeType":84},{},[21147],{"data":21148,"marks":21149,"value":254,"nodeType":79},{},[],{"metadata":21151,"sys":21154,"fields":21159},{"tags":21152,"concepts":21153},[],[],{"space":21155,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21157,"publishedVersion":59,"revision":22,"locale":27},{"sys":21156},{"type":12,"linkType":13,"id":14},{"sys":21158},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21160},{"url":270,"details":21161,"fileName":276,"contentType":277},{"size":272,"image":21162},{"width":274,"height":275},{"sys":21164,"fields":21167},{"id":21165,"createdAt":21166},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":21168,"slug":21169,"articleIntro":21168,"category":21170},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[21171],{"metadata":21172,"sys":21175,"fields":21182},{"tags":21173,"concepts":21174},[],[],{"space":21176,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21178,"publishedVersion":225,"revision":59,"contentType":21180,"locale":27},{"sys":21177},{"type":12,"linkType":13,"id":14},{"sys":21179},{"id":20,"type":12,"linkType":21},{"sys":21181},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21183,"metaTitle":235,"metaDescription":236,"mainTitle":21184,"subtitle":255,"heroImage":21199,"ctaButton":278,"ctaLink":279},[234],{"data":21185,"content":21186,"nodeType":71},{},[21187,21193],{"data":21188,"content":21189,"nodeType":247},{},[21190],{"data":21191,"marks":21192,"value":246,"nodeType":79},{},[],{"data":21194,"content":21195,"nodeType":84},{},[21196],{"data":21197,"marks":21198,"value":254,"nodeType":79},{},[],{"metadata":21200,"sys":21203,"fields":21208},{"tags":21201,"concepts":21202},[],[],{"space":21204,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21206,"publishedVersion":59,"revision":22,"locale":27},{"sys":21205},{"type":12,"linkType":13,"id":14},{"sys":21207},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21209},{"url":270,"details":21210,"fileName":276,"contentType":277},{"size":272,"image":21211},{"width":274,"height":275},{"sys":21213,"fields":21216},{"id":21214,"createdAt":21215},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":21217,"slug":21218,"articleIntro":21217,"category":21219},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[21220],{"metadata":21221,"sys":21224,"fields":21231},{"tags":21222,"concepts":21223},[],[],{"space":21225,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21227,"publishedVersion":225,"revision":59,"contentType":21229,"locale":27},{"sys":21226},{"type":12,"linkType":13,"id":14},{"sys":21228},{"id":20,"type":12,"linkType":21},{"sys":21230},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21232,"metaTitle":235,"metaDescription":236,"mainTitle":21233,"subtitle":255,"heroImage":21248,"ctaButton":278,"ctaLink":279},[234],{"data":21234,"content":21235,"nodeType":71},{},[21236,21242],{"data":21237,"content":21238,"nodeType":247},{},[21239],{"data":21240,"marks":21241,"value":246,"nodeType":79},{},[],{"data":21243,"content":21244,"nodeType":84},{},[21245],{"data":21246,"marks":21247,"value":254,"nodeType":79},{},[],{"metadata":21249,"sys":21252,"fields":21257},{"tags":21250,"concepts":21251},[],[],{"space":21253,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21255,"publishedVersion":59,"revision":22,"locale":27},{"sys":21254},{"type":12,"linkType":13,"id":14},{"sys":21256},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21258},{"url":270,"details":21259,"fileName":276,"contentType":277},{"size":272,"image":21260},{"width":274,"height":275},{"sys":21262,"fields":21265},{"id":21263,"createdAt":21264},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":21266,"slug":21267,"articleIntro":21266,"category":21268},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[21269],{"metadata":21270,"sys":21273,"fields":21280},{"tags":21271,"concepts":21272},[],[],{"space":21274,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21276,"publishedVersion":225,"revision":59,"contentType":21278,"locale":27},{"sys":21275},{"type":12,"linkType":13,"id":14},{"sys":21277},{"id":20,"type":12,"linkType":21},{"sys":21279},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21281,"metaTitle":235,"metaDescription":236,"mainTitle":21282,"subtitle":255,"heroImage":21297,"ctaButton":278,"ctaLink":279},[234],{"data":21283,"content":21284,"nodeType":71},{},[21285,21291],{"data":21286,"content":21287,"nodeType":247},{},[21288],{"data":21289,"marks":21290,"value":246,"nodeType":79},{},[],{"data":21292,"content":21293,"nodeType":84},{},[21294],{"data":21295,"marks":21296,"value":254,"nodeType":79},{},[],{"metadata":21298,"sys":21301,"fields":21306},{"tags":21299,"concepts":21300},[],[],{"space":21302,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21304,"publishedVersion":59,"revision":22,"locale":27},{"sys":21303},{"type":12,"linkType":13,"id":14},{"sys":21305},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21307},{"url":270,"details":21308,"fileName":276,"contentType":277},{"size":272,"image":21309},{"width":274,"height":275},{"sys":21311,"fields":21314},{"id":21312,"createdAt":21313},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":21315,"slug":21316,"articleIntro":21315,"category":21317},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[21318],{"metadata":21319,"sys":21322,"fields":21329},{"tags":21320,"concepts":21321},[],[],{"space":21323,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21325,"publishedVersion":225,"revision":59,"contentType":21327,"locale":27},{"sys":21324},{"type":12,"linkType":13,"id":14},{"sys":21326},{"id":20,"type":12,"linkType":21},{"sys":21328},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21330,"metaTitle":235,"metaDescription":236,"mainTitle":21331,"subtitle":255,"heroImage":21346,"ctaButton":278,"ctaLink":279},[234],{"data":21332,"content":21333,"nodeType":71},{},[21334,21340],{"data":21335,"content":21336,"nodeType":247},{},[21337],{"data":21338,"marks":21339,"value":246,"nodeType":79},{},[],{"data":21341,"content":21342,"nodeType":84},{},[21343],{"data":21344,"marks":21345,"value":254,"nodeType":79},{},[],{"metadata":21347,"sys":21350,"fields":21355},{"tags":21348,"concepts":21349},[],[],{"space":21351,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21353,"publishedVersion":59,"revision":22,"locale":27},{"sys":21352},{"type":12,"linkType":13,"id":14},{"sys":21354},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21356},{"url":270,"details":21357,"fileName":276,"contentType":277},{"size":272,"image":21358},{"width":274,"height":275},{"sys":21360,"fields":21363},{"id":21361,"createdAt":21362},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":21364,"slug":21365,"articleIntro":-1,"category":21366},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[21367],{"metadata":21368,"sys":21371,"fields":21378},{"tags":21369,"concepts":21370},[],[],{"space":21372,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21374,"publishedVersion":225,"revision":59,"contentType":21376,"locale":27},{"sys":21373},{"type":12,"linkType":13,"id":14},{"sys":21375},{"id":20,"type":12,"linkType":21},{"sys":21377},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21379,"metaTitle":235,"metaDescription":236,"mainTitle":21380,"subtitle":255,"heroImage":21395,"ctaButton":278,"ctaLink":279},[234],{"data":21381,"content":21382,"nodeType":71},{},[21383,21389],{"data":21384,"content":21385,"nodeType":247},{},[21386],{"data":21387,"marks":21388,"value":246,"nodeType":79},{},[],{"data":21390,"content":21391,"nodeType":84},{},[21392],{"data":21393,"marks":21394,"value":254,"nodeType":79},{},[],{"metadata":21396,"sys":21399,"fields":21404},{"tags":21397,"concepts":21398},[],[],{"space":21400,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21402,"publishedVersion":59,"revision":22,"locale":27},{"sys":21401},{"type":12,"linkType":13,"id":14},{"sys":21403},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21405},{"url":270,"details":21406,"fileName":276,"contentType":277},{"size":272,"image":21407},{"width":274,"height":275},{"sys":21409,"fields":21412},{"id":21410,"createdAt":21411},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":21413,"slug":21414,"articleIntro":21415,"category":21416},"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.",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21424,"publishedVersion":225,"revision":59,"contentType":21426,"locale":27},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":20,"type":12,"linkType":21},{"sys":21427},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21429,"metaTitle":235,"metaDescription":236,"mainTitle":21430,"subtitle":255,"heroImage":21445,"ctaButton":278,"ctaLink":279},[234],{"data":21431,"content":21432,"nodeType":71},{},[21433,21439],{"data":21434,"content":21435,"nodeType":247},{},[21436],{"data":21437,"marks":21438,"value":246,"nodeType":79},{},[],{"data":21440,"content":21441,"nodeType":84},{},[21442],{"data":21443,"marks":21444,"value":254,"nodeType":79},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21452,"publishedVersion":59,"revision":22,"locale":27},{"sys":21451},{"type":12,"linkType":13,"id":14},{"sys":21453},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21455},{"url":270,"details":21456,"fileName":276,"contentType":277},{"size":272,"image":21457},{"width":274,"height":275},{"sys":21459,"fields":21462},{"id":21460,"createdAt":21461},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":21463,"slug":21464,"articleIntro":21463,"category":21465},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[21466],{"metadata":21467,"sys":21470,"fields":21477},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21473,"publishedVersion":225,"revision":59,"contentType":21475,"locale":27},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":20,"type":12,"linkType":21},{"sys":21476},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21478,"metaTitle":235,"metaDescription":236,"mainTitle":21479,"subtitle":255,"heroImage":21494,"ctaButton":278,"ctaLink":279},[234],{"data":21480,"content":21481,"nodeType":71},{},[21482,21488],{"data":21483,"content":21484,"nodeType":247},{},[21485],{"data":21486,"marks":21487,"value":246,"nodeType":79},{},[],{"data":21489,"content":21490,"nodeType":84},{},[21491],{"data":21492,"marks":21493,"value":254,"nodeType":79},{},[],{"metadata":21495,"sys":21498,"fields":21503},{"tags":21496,"concepts":21497},[],[],{"space":21499,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21501,"publishedVersion":59,"revision":22,"locale":27},{"sys":21500},{"type":12,"linkType":13,"id":14},{"sys":21502},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21504},{"url":270,"details":21505,"fileName":276,"contentType":277},{"size":272,"image":21506},{"width":274,"height":275},{"sys":21508,"fields":21511},{"id":21509,"createdAt":21510},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":21512,"slug":21513,"articleIntro":21512,"category":21514},"68174 - Créances","compte-68174-creances",[21515],{"metadata":21516,"sys":21519,"fields":21526},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21522,"publishedVersion":225,"revision":59,"contentType":21524,"locale":27},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":20,"type":12,"linkType":21},{"sys":21525},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21527,"metaTitle":235,"metaDescription":236,"mainTitle":21528,"subtitle":255,"heroImage":21543,"ctaButton":278,"ctaLink":279},[234],{"data":21529,"content":21530,"nodeType":71},{},[21531,21537],{"data":21532,"content":21533,"nodeType":247},{},[21534],{"data":21535,"marks":21536,"value":246,"nodeType":79},{},[],{"data":21538,"content":21539,"nodeType":84},{},[21540],{"data":21541,"marks":21542,"value":254,"nodeType":79},{},[],{"metadata":21544,"sys":21547,"fields":21552},{"tags":21545,"concepts":21546},[],[],{"space":21548,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21550,"publishedVersion":59,"revision":22,"locale":27},{"sys":21549},{"type":12,"linkType":13,"id":14},{"sys":21551},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21553},{"url":270,"details":21554,"fileName":276,"contentType":277},{"size":272,"image":21555},{"width":274,"height":275},{"sys":21557,"fields":21560},{"id":21558,"createdAt":21559},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":21561,"slug":21562,"articleIntro":21561,"category":21563},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[21564],{"metadata":21565,"sys":21568,"fields":21575},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21571,"publishedVersion":225,"revision":59,"contentType":21573,"locale":27},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":20,"type":12,"linkType":21},{"sys":21574},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21576,"metaTitle":235,"metaDescription":236,"mainTitle":21577,"subtitle":255,"heroImage":21592,"ctaButton":278,"ctaLink":279},[234],{"data":21578,"content":21579,"nodeType":71},{},[21580,21586],{"data":21581,"content":21582,"nodeType":247},{},[21583],{"data":21584,"marks":21585,"value":246,"nodeType":79},{},[],{"data":21587,"content":21588,"nodeType":84},{},[21589],{"data":21590,"marks":21591,"value":254,"nodeType":79},{},[],{"metadata":21593,"sys":21596,"fields":21601},{"tags":21594,"concepts":21595},[],[],{"space":21597,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21599,"publishedVersion":59,"revision":22,"locale":27},{"sys":21598},{"type":12,"linkType":13,"id":14},{"sys":21600},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21602},{"url":270,"details":21603,"fileName":276,"contentType":277},{"size":272,"image":21604},{"width":274,"height":275},{"sys":21606,"fields":21609},{"id":21607,"createdAt":21608},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":21610,"slug":21611,"articleIntro":21610,"category":21612},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[21613],{"metadata":21614,"sys":21617,"fields":21624},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21620,"publishedVersion":225,"revision":59,"contentType":21622,"locale":27},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":20,"type":12,"linkType":21},{"sys":21623},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21625,"metaTitle":235,"metaDescription":236,"mainTitle":21626,"subtitle":255,"heroImage":21641,"ctaButton":278,"ctaLink":279},[234],{"data":21627,"content":21628,"nodeType":71},{},[21629,21635],{"data":21630,"content":21631,"nodeType":247},{},[21632],{"data":21633,"marks":21634,"value":246,"nodeType":79},{},[],{"data":21636,"content":21637,"nodeType":84},{},[21638],{"data":21639,"marks":21640,"value":254,"nodeType":79},{},[],{"metadata":21642,"sys":21645,"fields":21650},{"tags":21643,"concepts":21644},[],[],{"space":21646,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21648,"publishedVersion":59,"revision":22,"locale":27},{"sys":21647},{"type":12,"linkType":13,"id":14},{"sys":21649},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21651},{"url":270,"details":21652,"fileName":276,"contentType":277},{"size":272,"image":21653},{"width":274,"height":275},{"sys":21655,"fields":21658},{"id":21656,"createdAt":21657},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":21659,"slug":21660,"articleIntro":-1,"category":21661},"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",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21669,"publishedVersion":225,"revision":59,"contentType":21671,"locale":27},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":20,"type":12,"linkType":21},{"sys":21672},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21674,"metaTitle":235,"metaDescription":236,"mainTitle":21675,"subtitle":255,"heroImage":21690,"ctaButton":278,"ctaLink":279},[234],{"data":21676,"content":21677,"nodeType":71},{},[21678,21684],{"data":21679,"content":21680,"nodeType":247},{},[21681],{"data":21682,"marks":21683,"value":246,"nodeType":79},{},[],{"data":21685,"content":21686,"nodeType":84},{},[21687],{"data":21688,"marks":21689,"value":254,"nodeType":79},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21697,"publishedVersion":59,"revision":22,"locale":27},{"sys":21696},{"type":12,"linkType":13,"id":14},{"sys":21698},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21700},{"url":270,"details":21701,"fileName":276,"contentType":277},{"size":272,"image":21702},{"width":274,"height":275},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21708,"slug":21709,"articleIntro":21708,"category":21710},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21718,"publishedVersion":225,"revision":59,"contentType":21720,"locale":27},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":20,"type":12,"linkType":21},{"sys":21721},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21723,"metaTitle":235,"metaDescription":236,"mainTitle":21724,"subtitle":255,"heroImage":21739,"ctaButton":278,"ctaLink":279},[234],{"data":21725,"content":21726,"nodeType":71},{},[21727,21733],{"data":21728,"content":21729,"nodeType":247},{},[21730],{"data":21731,"marks":21732,"value":246,"nodeType":79},{},[],{"data":21734,"content":21735,"nodeType":84},{},[21736],{"data":21737,"marks":21738,"value":254,"nodeType":79},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21746,"publishedVersion":59,"revision":22,"locale":27},{"sys":21745},{"type":12,"linkType":13,"id":14},{"sys":21747},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21749},{"url":270,"details":21750,"fileName":276,"contentType":277},{"size":272,"image":21751},{"width":274,"height":275},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":21757,"slug":21758,"articleIntro":21757,"category":21759},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21767,"publishedVersion":225,"revision":59,"contentType":21769,"locale":27},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":20,"type":12,"linkType":21},{"sys":21770},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21772,"metaTitle":235,"metaDescription":236,"mainTitle":21773,"subtitle":255,"heroImage":21788,"ctaButton":278,"ctaLink":279},[234],{"data":21774,"content":21775,"nodeType":71},{},[21776,21782],{"data":21777,"content":21778,"nodeType":247},{},[21779],{"data":21780,"marks":21781,"value":246,"nodeType":79},{},[],{"data":21783,"content":21784,"nodeType":84},{},[21785],{"data":21786,"marks":21787,"value":254,"nodeType":79},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21795,"publishedVersion":59,"revision":22,"locale":27},{"sys":21794},{"type":12,"linkType":13,"id":14},{"sys":21796},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21798},{"url":270,"details":21799,"fileName":276,"contentType":277},{"size":272,"image":21800},{"width":274,"height":275},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":21806,"slug":21807,"articleIntro":21806,"category":21808},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21816,"publishedVersion":225,"revision":59,"contentType":21818,"locale":27},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":20,"type":12,"linkType":21},{"sys":21819},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21821,"metaTitle":235,"metaDescription":236,"mainTitle":21822,"subtitle":255,"heroImage":21837,"ctaButton":278,"ctaLink":279},[234],{"data":21823,"content":21824,"nodeType":71},{},[21825,21831],{"data":21826,"content":21827,"nodeType":247},{},[21828],{"data":21829,"marks":21830,"value":246,"nodeType":79},{},[],{"data":21832,"content":21833,"nodeType":84},{},[21834],{"data":21835,"marks":21836,"value":254,"nodeType":79},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21844,"publishedVersion":59,"revision":22,"locale":27},{"sys":21843},{"type":12,"linkType":13,"id":14},{"sys":21845},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21847},{"url":270,"details":21848,"fileName":276,"contentType":277},{"size":272,"image":21849},{"width":274,"height":275},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":21855,"slug":21856,"articleIntro":21855,"category":21857},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21865,"publishedVersion":225,"revision":59,"contentType":21867,"locale":27},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":20,"type":12,"linkType":21},{"sys":21868},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21870,"metaTitle":235,"metaDescription":236,"mainTitle":21871,"subtitle":255,"heroImage":21886,"ctaButton":278,"ctaLink":279},[234],{"data":21872,"content":21873,"nodeType":71},{},[21874,21880],{"data":21875,"content":21876,"nodeType":247},{},[21877],{"data":21878,"marks":21879,"value":246,"nodeType":79},{},[],{"data":21881,"content":21882,"nodeType":84},{},[21883],{"data":21884,"marks":21885,"value":254,"nodeType":79},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21893,"publishedVersion":59,"revision":22,"locale":27},{"sys":21892},{"type":12,"linkType":13,"id":14},{"sys":21894},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21896},{"url":270,"details":21897,"fileName":276,"contentType":277},{"size":272,"image":21898},{"width":274,"height":275},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":21904,"slug":21905,"articleIntro":21904,"category":21906},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[21907],{"metadata":21908,"sys":21911,"fields":21918},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21914,"publishedVersion":225,"revision":59,"contentType":21916,"locale":27},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":20,"type":12,"linkType":21},{"sys":21917},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21919,"metaTitle":235,"metaDescription":236,"mainTitle":21920,"subtitle":255,"heroImage":21935,"ctaButton":278,"ctaLink":279},[234],{"data":21921,"content":21922,"nodeType":71},{},[21923,21929],{"data":21924,"content":21925,"nodeType":247},{},[21926],{"data":21927,"marks":21928,"value":246,"nodeType":79},{},[],{"data":21930,"content":21931,"nodeType":84},{},[21932],{"data":21933,"marks":21934,"value":254,"nodeType":79},{},[],{"metadata":21936,"sys":21939,"fields":21944},{"tags":21937,"concepts":21938},[],[],{"space":21940,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21942,"publishedVersion":59,"revision":22,"locale":27},{"sys":21941},{"type":12,"linkType":13,"id":14},{"sys":21943},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21945},{"url":270,"details":21946,"fileName":276,"contentType":277},{"size":272,"image":21947},{"width":274,"height":275},{"sys":21949,"fields":21952},{"id":21950,"createdAt":21951},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":21953,"slug":21954,"articleIntro":21953,"category":21955},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[21956],{"metadata":21957,"sys":21960,"fields":21967},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":21963,"publishedVersion":225,"revision":59,"contentType":21965,"locale":27},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":20,"type":12,"linkType":21},{"sys":21966},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":21968,"metaTitle":235,"metaDescription":236,"mainTitle":21969,"subtitle":255,"heroImage":21984,"ctaButton":278,"ctaLink":279},[234],{"data":21970,"content":21971,"nodeType":71},{},[21972,21978],{"data":21973,"content":21974,"nodeType":247},{},[21975],{"data":21976,"marks":21977,"value":246,"nodeType":79},{},[],{"data":21979,"content":21980,"nodeType":84},{},[21981],{"data":21982,"marks":21983,"value":254,"nodeType":79},{},[],{"metadata":21985,"sys":21988,"fields":21993},{"tags":21986,"concepts":21987},[],[],{"space":21989,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":21991,"publishedVersion":59,"revision":22,"locale":27},{"sys":21990},{"type":12,"linkType":13,"id":14},{"sys":21992},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":21994},{"url":270,"details":21995,"fileName":276,"contentType":277},{"size":272,"image":21996},{"width":274,"height":275},{"sys":21998,"fields":22001},{"id":21999,"createdAt":22000},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":22002,"slug":22003,"articleIntro":22002,"category":22004},"Compte 614 - Charges locatives","compte-614-charges-locatives",[22005],{"metadata":22006,"sys":22009,"fields":22016},{"tags":22007,"concepts":22008},[],[],{"space":22010,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22012,"publishedVersion":225,"revision":59,"contentType":22014,"locale":27},{"sys":22011},{"type":12,"linkType":13,"id":14},{"sys":22013},{"id":20,"type":12,"linkType":21},{"sys":22015},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22017,"metaTitle":235,"metaDescription":236,"mainTitle":22018,"subtitle":255,"heroImage":22033,"ctaButton":278,"ctaLink":279},[234],{"data":22019,"content":22020,"nodeType":71},{},[22021,22027],{"data":22022,"content":22023,"nodeType":247},{},[22024],{"data":22025,"marks":22026,"value":246,"nodeType":79},{},[],{"data":22028,"content":22029,"nodeType":84},{},[22030],{"data":22031,"marks":22032,"value":254,"nodeType":79},{},[],{"metadata":22034,"sys":22037,"fields":22042},{"tags":22035,"concepts":22036},[],[],{"space":22038,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22040,"publishedVersion":59,"revision":22,"locale":27},{"sys":22039},{"type":12,"linkType":13,"id":14},{"sys":22041},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22043},{"url":270,"details":22044,"fileName":276,"contentType":277},{"size":272,"image":22045},{"width":274,"height":275},{"sys":22047,"fields":22050},{"id":22048,"createdAt":22049},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":22051,"slug":22052,"articleIntro":22051,"category":22053},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[22054],{"metadata":22055,"sys":22058,"fields":22065},{"tags":22056,"concepts":22057},[],[],{"space":22059,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22061,"publishedVersion":225,"revision":59,"contentType":22063,"locale":27},{"sys":22060},{"type":12,"linkType":13,"id":14},{"sys":22062},{"id":20,"type":12,"linkType":21},{"sys":22064},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22066,"metaTitle":235,"metaDescription":236,"mainTitle":22067,"subtitle":255,"heroImage":22082,"ctaButton":278,"ctaLink":279},[234],{"data":22068,"content":22069,"nodeType":71},{},[22070,22076],{"data":22071,"content":22072,"nodeType":247},{},[22073],{"data":22074,"marks":22075,"value":246,"nodeType":79},{},[],{"data":22077,"content":22078,"nodeType":84},{},[22079],{"data":22080,"marks":22081,"value":254,"nodeType":79},{},[],{"metadata":22083,"sys":22086,"fields":22091},{"tags":22084,"concepts":22085},[],[],{"space":22087,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22089,"publishedVersion":59,"revision":22,"locale":27},{"sys":22088},{"type":12,"linkType":13,"id":14},{"sys":22090},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22092},{"url":270,"details":22093,"fileName":276,"contentType":277},{"size":272,"image":22094},{"width":274,"height":275},{"sys":22096,"fields":22099},{"id":22097,"createdAt":22098},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":22100,"slug":22101,"articleIntro":22100,"category":22102},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[22103],{"metadata":22104,"sys":22107,"fields":22114},{"tags":22105,"concepts":22106},[],[],{"space":22108,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22110,"publishedVersion":225,"revision":59,"contentType":22112,"locale":27},{"sys":22109},{"type":12,"linkType":13,"id":14},{"sys":22111},{"id":20,"type":12,"linkType":21},{"sys":22113},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22115,"metaTitle":235,"metaDescription":236,"mainTitle":22116,"subtitle":255,"heroImage":22131,"ctaButton":278,"ctaLink":279},[234],{"data":22117,"content":22118,"nodeType":71},{},[22119,22125],{"data":22120,"content":22121,"nodeType":247},{},[22122],{"data":22123,"marks":22124,"value":246,"nodeType":79},{},[],{"data":22126,"content":22127,"nodeType":84},{},[22128],{"data":22129,"marks":22130,"value":254,"nodeType":79},{},[],{"metadata":22132,"sys":22135,"fields":22140},{"tags":22133,"concepts":22134},[],[],{"space":22136,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22138,"publishedVersion":59,"revision":22,"locale":27},{"sys":22137},{"type":12,"linkType":13,"id":14},{"sys":22139},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22141},{"url":270,"details":22142,"fileName":276,"contentType":277},{"size":272,"image":22143},{"width":274,"height":275},{"sys":22145,"fields":22148},{"id":22146,"createdAt":22147},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":22149,"slug":22150,"articleIntro":22149,"category":22151},"473 - Comptes d'attente","compte-473-comptes-d-attente",[22152],{"metadata":22153,"sys":22156,"fields":22163},{"tags":22154,"concepts":22155},[],[],{"space":22157,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22159,"publishedVersion":225,"revision":59,"contentType":22161,"locale":27},{"sys":22158},{"type":12,"linkType":13,"id":14},{"sys":22160},{"id":20,"type":12,"linkType":21},{"sys":22162},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22164,"metaTitle":235,"metaDescription":236,"mainTitle":22165,"subtitle":255,"heroImage":22180,"ctaButton":278,"ctaLink":279},[234],{"data":22166,"content":22167,"nodeType":71},{},[22168,22174],{"data":22169,"content":22170,"nodeType":247},{},[22171],{"data":22172,"marks":22173,"value":246,"nodeType":79},{},[],{"data":22175,"content":22176,"nodeType":84},{},[22177],{"data":22178,"marks":22179,"value":254,"nodeType":79},{},[],{"metadata":22181,"sys":22184,"fields":22189},{"tags":22182,"concepts":22183},[],[],{"space":22185,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22187,"publishedVersion":59,"revision":22,"locale":27},{"sys":22186},{"type":12,"linkType":13,"id":14},{"sys":22188},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22190},{"url":270,"details":22191,"fileName":276,"contentType":277},{"size":272,"image":22192},{"width":274,"height":275},{"sys":22194,"fields":22197},{"id":22195,"createdAt":22196},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":22198,"slug":22199,"articleIntro":-1,"category":22200},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[22201],{"metadata":22202,"sys":22205,"fields":22212},{"tags":22203,"concepts":22204},[],[],{"space":22206,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22208,"publishedVersion":225,"revision":59,"contentType":22210,"locale":27},{"sys":22207},{"type":12,"linkType":13,"id":14},{"sys":22209},{"id":20,"type":12,"linkType":21},{"sys":22211},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22213,"metaTitle":235,"metaDescription":236,"mainTitle":22214,"subtitle":255,"heroImage":22229,"ctaButton":278,"ctaLink":279},[234],{"data":22215,"content":22216,"nodeType":71},{},[22217,22223],{"data":22218,"content":22219,"nodeType":247},{},[22220],{"data":22221,"marks":22222,"value":246,"nodeType":79},{},[],{"data":22224,"content":22225,"nodeType":84},{},[22226],{"data":22227,"marks":22228,"value":254,"nodeType":79},{},[],{"metadata":22230,"sys":22233,"fields":22238},{"tags":22231,"concepts":22232},[],[],{"space":22234,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22236,"publishedVersion":59,"revision":22,"locale":27},{"sys":22235},{"type":12,"linkType":13,"id":14},{"sys":22237},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22239},{"url":270,"details":22240,"fileName":276,"contentType":277},{"size":272,"image":22241},{"width":274,"height":275},{"sys":22243,"fields":22246},{"id":22244,"createdAt":22245},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":22247,"slug":22248,"articleIntro":22247,"category":22249},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[22250],{"metadata":22251,"sys":22254,"fields":22261},{"tags":22252,"concepts":22253},[],[],{"space":22255,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22257,"publishedVersion":225,"revision":59,"contentType":22259,"locale":27},{"sys":22256},{"type":12,"linkType":13,"id":14},{"sys":22258},{"id":20,"type":12,"linkType":21},{"sys":22260},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22262,"metaTitle":235,"metaDescription":236,"mainTitle":22263,"subtitle":255,"heroImage":22278,"ctaButton":278,"ctaLink":279},[234],{"data":22264,"content":22265,"nodeType":71},{},[22266,22272],{"data":22267,"content":22268,"nodeType":247},{},[22269],{"data":22270,"marks":22271,"value":246,"nodeType":79},{},[],{"data":22273,"content":22274,"nodeType":84},{},[22275],{"data":22276,"marks":22277,"value":254,"nodeType":79},{},[],{"metadata":22279,"sys":22282,"fields":22287},{"tags":22280,"concepts":22281},[],[],{"space":22283,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22285,"publishedVersion":59,"revision":22,"locale":27},{"sys":22284},{"type":12,"linkType":13,"id":14},{"sys":22286},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22288},{"url":270,"details":22289,"fileName":276,"contentType":277},{"size":272,"image":22290},{"width":274,"height":275},{"sys":22292,"fields":22295},{"id":22293,"createdAt":22294},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":22296,"slug":22297,"articleIntro":-1,"category":22298},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[22299],{"metadata":22300,"sys":22303,"fields":22310},{"tags":22301,"concepts":22302},[],[],{"space":22304,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22306,"publishedVersion":225,"revision":59,"contentType":22308,"locale":27},{"sys":22305},{"type":12,"linkType":13,"id":14},{"sys":22307},{"id":20,"type":12,"linkType":21},{"sys":22309},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22311,"metaTitle":235,"metaDescription":236,"mainTitle":22312,"subtitle":255,"heroImage":22327,"ctaButton":278,"ctaLink":279},[234],{"data":22313,"content":22314,"nodeType":71},{},[22315,22321],{"data":22316,"content":22317,"nodeType":247},{},[22318],{"data":22319,"marks":22320,"value":246,"nodeType":79},{},[],{"data":22322,"content":22323,"nodeType":84},{},[22324],{"data":22325,"marks":22326,"value":254,"nodeType":79},{},[],{"metadata":22328,"sys":22331,"fields":22336},{"tags":22329,"concepts":22330},[],[],{"space":22332,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22334,"publishedVersion":59,"revision":22,"locale":27},{"sys":22333},{"type":12,"linkType":13,"id":14},{"sys":22335},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22337},{"url":270,"details":22338,"fileName":276,"contentType":277},{"size":272,"image":22339},{"width":274,"height":275},{"sys":22341,"fields":22344},{"id":22342,"createdAt":22343},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":22345,"slug":22346,"articleIntro":22345,"category":22347},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[22348],{"metadata":22349,"sys":22352,"fields":22359},{"tags":22350,"concepts":22351},[],[],{"space":22353,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22355,"publishedVersion":225,"revision":59,"contentType":22357,"locale":27},{"sys":22354},{"type":12,"linkType":13,"id":14},{"sys":22356},{"id":20,"type":12,"linkType":21},{"sys":22358},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22360,"metaTitle":235,"metaDescription":236,"mainTitle":22361,"subtitle":255,"heroImage":22376,"ctaButton":278,"ctaLink":279},[234],{"data":22362,"content":22363,"nodeType":71},{},[22364,22370],{"data":22365,"content":22366,"nodeType":247},{},[22367],{"data":22368,"marks":22369,"value":246,"nodeType":79},{},[],{"data":22371,"content":22372,"nodeType":84},{},[22373],{"data":22374,"marks":22375,"value":254,"nodeType":79},{},[],{"metadata":22377,"sys":22380,"fields":22385},{"tags":22378,"concepts":22379},[],[],{"space":22381,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22383,"publishedVersion":59,"revision":22,"locale":27},{"sys":22382},{"type":12,"linkType":13,"id":14},{"sys":22384},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22386},{"url":270,"details":22387,"fileName":276,"contentType":277},{"size":272,"image":22388},{"width":274,"height":275},{"sys":22390,"fields":22393},{"id":22391,"createdAt":22392},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":22394,"slug":22395,"articleIntro":22394,"category":22396},"2313 - Constructions","compte-2313-constructions",[22397],{"metadata":22398,"sys":22401,"fields":22408},{"tags":22399,"concepts":22400},[],[],{"space":22402,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22404,"publishedVersion":225,"revision":59,"contentType":22406,"locale":27},{"sys":22403},{"type":12,"linkType":13,"id":14},{"sys":22405},{"id":20,"type":12,"linkType":21},{"sys":22407},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22409,"metaTitle":235,"metaDescription":236,"mainTitle":22410,"subtitle":255,"heroImage":22425,"ctaButton":278,"ctaLink":279},[234],{"data":22411,"content":22412,"nodeType":71},{},[22413,22419],{"data":22414,"content":22415,"nodeType":247},{},[22416],{"data":22417,"marks":22418,"value":246,"nodeType":79},{},[],{"data":22420,"content":22421,"nodeType":84},{},[22422],{"data":22423,"marks":22424,"value":254,"nodeType":79},{},[],{"metadata":22426,"sys":22429,"fields":22434},{"tags":22427,"concepts":22428},[],[],{"space":22430,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22432,"publishedVersion":59,"revision":22,"locale":27},{"sys":22431},{"type":12,"linkType":13,"id":14},{"sys":22433},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22435},{"url":270,"details":22436,"fileName":276,"contentType":277},{"size":272,"image":22437},{"width":274,"height":275},{"sys":22439,"fields":22442},{"id":22440,"createdAt":22441},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":22443,"slug":22444,"articleIntro":22443,"category":22445},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[22446],{"metadata":22447,"sys":22450,"fields":22457},{"tags":22448,"concepts":22449},[],[],{"space":22451,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22453,"publishedVersion":225,"revision":59,"contentType":22455,"locale":27},{"sys":22452},{"type":12,"linkType":13,"id":14},{"sys":22454},{"id":20,"type":12,"linkType":21},{"sys":22456},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22458,"metaTitle":235,"metaDescription":236,"mainTitle":22459,"subtitle":255,"heroImage":22474,"ctaButton":278,"ctaLink":279},[234],{"data":22460,"content":22461,"nodeType":71},{},[22462,22468],{"data":22463,"content":22464,"nodeType":247},{},[22465],{"data":22466,"marks":22467,"value":246,"nodeType":79},{},[],{"data":22469,"content":22470,"nodeType":84},{},[22471],{"data":22472,"marks":22473,"value":254,"nodeType":79},{},[],{"metadata":22475,"sys":22478,"fields":22483},{"tags":22476,"concepts":22477},[],[],{"space":22479,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22481,"publishedVersion":59,"revision":22,"locale":27},{"sys":22480},{"type":12,"linkType":13,"id":14},{"sys":22482},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22484},{"url":270,"details":22485,"fileName":276,"contentType":277},{"size":272,"image":22486},{"width":274,"height":275},{"sys":22488,"fields":22491},{"id":22489,"createdAt":22490},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":22492,"slug":22493,"articleIntro":22492,"category":22494},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[22495],{"metadata":22496,"sys":22499,"fields":22506},{"tags":22497,"concepts":22498},[],[],{"space":22500,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22502,"publishedVersion":225,"revision":59,"contentType":22504,"locale":27},{"sys":22501},{"type":12,"linkType":13,"id":14},{"sys":22503},{"id":20,"type":12,"linkType":21},{"sys":22505},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22507,"metaTitle":235,"metaDescription":236,"mainTitle":22508,"subtitle":255,"heroImage":22523,"ctaButton":278,"ctaLink":279},[234],{"data":22509,"content":22510,"nodeType":71},{},[22511,22517],{"data":22512,"content":22513,"nodeType":247},{},[22514],{"data":22515,"marks":22516,"value":246,"nodeType":79},{},[],{"data":22518,"content":22519,"nodeType":84},{},[22520],{"data":22521,"marks":22522,"value":254,"nodeType":79},{},[],{"metadata":22524,"sys":22527,"fields":22532},{"tags":22525,"concepts":22526},[],[],{"space":22528,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22530,"publishedVersion":59,"revision":22,"locale":27},{"sys":22529},{"type":12,"linkType":13,"id":14},{"sys":22531},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22533},{"url":270,"details":22534,"fileName":276,"contentType":277},{"size":272,"image":22535},{"width":274,"height":275},{"sys":22537,"fields":22540},{"id":22538,"createdAt":22539},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":22541,"slug":22542,"articleIntro":22541,"category":22543},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[22544],{"metadata":22545,"sys":22548,"fields":22555},{"tags":22546,"concepts":22547},[],[],{"space":22549,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22551,"publishedVersion":225,"revision":59,"contentType":22553,"locale":27},{"sys":22550},{"type":12,"linkType":13,"id":14},{"sys":22552},{"id":20,"type":12,"linkType":21},{"sys":22554},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22556,"metaTitle":235,"metaDescription":236,"mainTitle":22557,"subtitle":255,"heroImage":22572,"ctaButton":278,"ctaLink":279},[234],{"data":22558,"content":22559,"nodeType":71},{},[22560,22566],{"data":22561,"content":22562,"nodeType":247},{},[22563],{"data":22564,"marks":22565,"value":246,"nodeType":79},{},[],{"data":22567,"content":22568,"nodeType":84},{},[22569],{"data":22570,"marks":22571,"value":254,"nodeType":79},{},[],{"metadata":22573,"sys":22576,"fields":22581},{"tags":22574,"concepts":22575},[],[],{"space":22577,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22579,"publishedVersion":59,"revision":22,"locale":27},{"sys":22578},{"type":12,"linkType":13,"id":14},{"sys":22580},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22582},{"url":270,"details":22583,"fileName":276,"contentType":277},{"size":272,"image":22584},{"width":274,"height":275},{"sys":22586,"fields":22589},{"id":22587,"createdAt":22588},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22590,"slug":22591,"articleIntro":22590,"category":22592},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22593],{"metadata":22594,"sys":22597,"fields":22604},{"tags":22595,"concepts":22596},[],[],{"space":22598,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22600,"publishedVersion":225,"revision":59,"contentType":22602,"locale":27},{"sys":22599},{"type":12,"linkType":13,"id":14},{"sys":22601},{"id":20,"type":12,"linkType":21},{"sys":22603},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22605,"metaTitle":235,"metaDescription":236,"mainTitle":22606,"subtitle":255,"heroImage":22621,"ctaButton":278,"ctaLink":279},[234],{"data":22607,"content":22608,"nodeType":71},{},[22609,22615],{"data":22610,"content":22611,"nodeType":247},{},[22612],{"data":22613,"marks":22614,"value":246,"nodeType":79},{},[],{"data":22616,"content":22617,"nodeType":84},{},[22618],{"data":22619,"marks":22620,"value":254,"nodeType":79},{},[],{"metadata":22622,"sys":22625,"fields":22630},{"tags":22623,"concepts":22624},[],[],{"space":22626,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22628,"publishedVersion":59,"revision":22,"locale":27},{"sys":22627},{"type":12,"linkType":13,"id":14},{"sys":22629},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22631},{"url":270,"details":22632,"fileName":276,"contentType":277},{"size":272,"image":22633},{"width":274,"height":275},{"sys":22635,"fields":22638},{"id":22636,"createdAt":22637},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":22639,"slug":22640,"articleIntro":22639,"category":22641},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[22642],{"metadata":22643,"sys":22646,"fields":22653},{"tags":22644,"concepts":22645},[],[],{"space":22647,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22649,"publishedVersion":225,"revision":59,"contentType":22651,"locale":27},{"sys":22648},{"type":12,"linkType":13,"id":14},{"sys":22650},{"id":20,"type":12,"linkType":21},{"sys":22652},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22654,"metaTitle":235,"metaDescription":236,"mainTitle":22655,"subtitle":255,"heroImage":22670,"ctaButton":278,"ctaLink":279},[234],{"data":22656,"content":22657,"nodeType":71},{},[22658,22664],{"data":22659,"content":22660,"nodeType":247},{},[22661],{"data":22662,"marks":22663,"value":246,"nodeType":79},{},[],{"data":22665,"content":22666,"nodeType":84},{},[22667],{"data":22668,"marks":22669,"value":254,"nodeType":79},{},[],{"metadata":22671,"sys":22674,"fields":22679},{"tags":22672,"concepts":22673},[],[],{"space":22675,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22677,"publishedVersion":59,"revision":22,"locale":27},{"sys":22676},{"type":12,"linkType":13,"id":14},{"sys":22678},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22680},{"url":270,"details":22681,"fileName":276,"contentType":277},{"size":272,"image":22682},{"width":274,"height":275},{"sys":22684,"fields":22687},{"id":22685,"createdAt":22686},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":22688,"slug":22689,"articleIntro":22688,"category":22690},"Compte 213 - Constructions","compte-213-constructions",[22691],{"metadata":22692,"sys":22695,"fields":22702},{"tags":22693,"concepts":22694},[],[],{"space":22696,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22698,"publishedVersion":225,"revision":59,"contentType":22700,"locale":27},{"sys":22697},{"type":12,"linkType":13,"id":14},{"sys":22699},{"id":20,"type":12,"linkType":21},{"sys":22701},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22703,"metaTitle":235,"metaDescription":236,"mainTitle":22704,"subtitle":255,"heroImage":22719,"ctaButton":278,"ctaLink":279},[234],{"data":22705,"content":22706,"nodeType":71},{},[22707,22713],{"data":22708,"content":22709,"nodeType":247},{},[22710],{"data":22711,"marks":22712,"value":246,"nodeType":79},{},[],{"data":22714,"content":22715,"nodeType":84},{},[22716],{"data":22717,"marks":22718,"value":254,"nodeType":79},{},[],{"metadata":22720,"sys":22723,"fields":22728},{"tags":22721,"concepts":22722},[],[],{"space":22724,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22726,"publishedVersion":59,"revision":22,"locale":27},{"sys":22725},{"type":12,"linkType":13,"id":14},{"sys":22727},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22729},{"url":270,"details":22730,"fileName":276,"contentType":277},{"size":272,"image":22731},{"width":274,"height":275},{"sys":22733,"fields":22736},{"id":22734,"createdAt":22735},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":22737,"slug":22738,"articleIntro":22737,"category":22739},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[22740],{"metadata":22741,"sys":22744,"fields":22751},{"tags":22742,"concepts":22743},[],[],{"space":22745,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22747,"publishedVersion":225,"revision":59,"contentType":22749,"locale":27},{"sys":22746},{"type":12,"linkType":13,"id":14},{"sys":22748},{"id":20,"type":12,"linkType":21},{"sys":22750},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22752,"metaTitle":235,"metaDescription":236,"mainTitle":22753,"subtitle":255,"heroImage":22768,"ctaButton":278,"ctaLink":279},[234],{"data":22754,"content":22755,"nodeType":71},{},[22756,22762],{"data":22757,"content":22758,"nodeType":247},{},[22759],{"data":22760,"marks":22761,"value":246,"nodeType":79},{},[],{"data":22763,"content":22764,"nodeType":84},{},[22765],{"data":22766,"marks":22767,"value":254,"nodeType":79},{},[],{"metadata":22769,"sys":22772,"fields":22777},{"tags":22770,"concepts":22771},[],[],{"space":22773,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22775,"publishedVersion":59,"revision":22,"locale":27},{"sys":22774},{"type":12,"linkType":13,"id":14},{"sys":22776},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22778},{"url":270,"details":22779,"fileName":276,"contentType":277},{"size":272,"image":22780},{"width":274,"height":275},{"sys":22782,"fields":22785},{"id":22783,"createdAt":22784},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":22786,"slug":22787,"articleIntro":22786,"category":22788},"6097 - de marchandises","compte-6097-de-marchandises",[22789],{"metadata":22790,"sys":22793,"fields":22800},{"tags":22791,"concepts":22792},[],[],{"space":22794,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22796,"publishedVersion":225,"revision":59,"contentType":22798,"locale":27},{"sys":22795},{"type":12,"linkType":13,"id":14},{"sys":22797},{"id":20,"type":12,"linkType":21},{"sys":22799},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22801,"metaTitle":235,"metaDescription":236,"mainTitle":22802,"subtitle":255,"heroImage":22817,"ctaButton":278,"ctaLink":279},[234],{"data":22803,"content":22804,"nodeType":71},{},[22805,22811],{"data":22806,"content":22807,"nodeType":247},{},[22808],{"data":22809,"marks":22810,"value":246,"nodeType":79},{},[],{"data":22812,"content":22813,"nodeType":84},{},[22814],{"data":22815,"marks":22816,"value":254,"nodeType":79},{},[],{"metadata":22818,"sys":22821,"fields":22826},{"tags":22819,"concepts":22820},[],[],{"space":22822,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22824,"publishedVersion":59,"revision":22,"locale":27},{"sys":22823},{"type":12,"linkType":13,"id":14},{"sys":22825},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22827},{"url":270,"details":22828,"fileName":276,"contentType":277},{"size":272,"image":22829},{"width":274,"height":275},{"sys":22831,"fields":22834},{"id":22832,"createdAt":22833},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":22835,"slug":22836,"articleIntro":22835,"category":22837},"Compte 502 - Actions propres","compte-502-actions-propres",[22838],{"metadata":22839,"sys":22842,"fields":22849},{"tags":22840,"concepts":22841},[],[],{"space":22843,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22845,"publishedVersion":225,"revision":59,"contentType":22847,"locale":27},{"sys":22844},{"type":12,"linkType":13,"id":14},{"sys":22846},{"id":20,"type":12,"linkType":21},{"sys":22848},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22850,"metaTitle":235,"metaDescription":236,"mainTitle":22851,"subtitle":255,"heroImage":22866,"ctaButton":278,"ctaLink":279},[234],{"data":22852,"content":22853,"nodeType":71},{},[22854,22860],{"data":22855,"content":22856,"nodeType":247},{},[22857],{"data":22858,"marks":22859,"value":246,"nodeType":79},{},[],{"data":22861,"content":22862,"nodeType":84},{},[22863],{"data":22864,"marks":22865,"value":254,"nodeType":79},{},[],{"metadata":22867,"sys":22870,"fields":22875},{"tags":22868,"concepts":22869},[],[],{"space":22871,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22873,"publishedVersion":59,"revision":22,"locale":27},{"sys":22872},{"type":12,"linkType":13,"id":14},{"sys":22874},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22876},{"url":270,"details":22877,"fileName":276,"contentType":277},{"size":272,"image":22878},{"width":274,"height":275},{"sys":22880,"fields":22883},{"id":22881,"createdAt":22882},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":22884,"slug":22885,"articleIntro":22884,"category":22886},"4886 - Charges","compte-4886-charges",[22887],{"metadata":22888,"sys":22891,"fields":22898},{"tags":22889,"concepts":22890},[],[],{"space":22892,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22894,"publishedVersion":225,"revision":59,"contentType":22896,"locale":27},{"sys":22893},{"type":12,"linkType":13,"id":14},{"sys":22895},{"id":20,"type":12,"linkType":21},{"sys":22897},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22899,"metaTitle":235,"metaDescription":236,"mainTitle":22900,"subtitle":255,"heroImage":22915,"ctaButton":278,"ctaLink":279},[234],{"data":22901,"content":22902,"nodeType":71},{},[22903,22909],{"data":22904,"content":22905,"nodeType":247},{},[22906],{"data":22907,"marks":22908,"value":246,"nodeType":79},{},[],{"data":22910,"content":22911,"nodeType":84},{},[22912],{"data":22913,"marks":22914,"value":254,"nodeType":79},{},[],{"metadata":22916,"sys":22919,"fields":22924},{"tags":22917,"concepts":22918},[],[],{"space":22920,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22922,"publishedVersion":59,"revision":22,"locale":27},{"sys":22921},{"type":12,"linkType":13,"id":14},{"sys":22923},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22925},{"url":270,"details":22926,"fileName":276,"contentType":277},{"size":272,"image":22927},{"width":274,"height":275},{"sys":22929,"fields":22932},{"id":22930,"createdAt":22931},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":22933,"slug":22934,"articleIntro":22933,"category":22935},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[22936],{"metadata":22937,"sys":22940,"fields":22947},{"tags":22938,"concepts":22939},[],[],{"space":22941,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22943,"publishedVersion":225,"revision":59,"contentType":22945,"locale":27},{"sys":22942},{"type":12,"linkType":13,"id":14},{"sys":22944},{"id":20,"type":12,"linkType":21},{"sys":22946},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22948,"metaTitle":235,"metaDescription":236,"mainTitle":22949,"subtitle":255,"heroImage":22964,"ctaButton":278,"ctaLink":279},[234],{"data":22950,"content":22951,"nodeType":71},{},[22952,22958],{"data":22953,"content":22954,"nodeType":247},{},[22955],{"data":22956,"marks":22957,"value":246,"nodeType":79},{},[],{"data":22959,"content":22960,"nodeType":84},{},[22961],{"data":22962,"marks":22963,"value":254,"nodeType":79},{},[],{"metadata":22965,"sys":22968,"fields":22973},{"tags":22966,"concepts":22967},[],[],{"space":22969,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":22971,"publishedVersion":59,"revision":22,"locale":27},{"sys":22970},{"type":12,"linkType":13,"id":14},{"sys":22972},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":22974},{"url":270,"details":22975,"fileName":276,"contentType":277},{"size":272,"image":22976},{"width":274,"height":275},{"sys":22978,"fields":22981},{"id":22979,"createdAt":22980},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":22982,"slug":22983,"articleIntro":22982,"category":22984},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[22985],{"metadata":22986,"sys":22989,"fields":22996},{"tags":22987,"concepts":22988},[],[],{"space":22990,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":22992,"publishedVersion":225,"revision":59,"contentType":22994,"locale":27},{"sys":22991},{"type":12,"linkType":13,"id":14},{"sys":22993},{"id":20,"type":12,"linkType":21},{"sys":22995},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":22997,"metaTitle":235,"metaDescription":236,"mainTitle":22998,"subtitle":255,"heroImage":23013,"ctaButton":278,"ctaLink":279},[234],{"data":22999,"content":23000,"nodeType":71},{},[23001,23007],{"data":23002,"content":23003,"nodeType":247},{},[23004],{"data":23005,"marks":23006,"value":246,"nodeType":79},{},[],{"data":23008,"content":23009,"nodeType":84},{},[23010],{"data":23011,"marks":23012,"value":254,"nodeType":79},{},[],{"metadata":23014,"sys":23017,"fields":23022},{"tags":23015,"concepts":23016},[],[],{"space":23018,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23020,"publishedVersion":59,"revision":22,"locale":27},{"sys":23019},{"type":12,"linkType":13,"id":14},{"sys":23021},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23023},{"url":270,"details":23024,"fileName":276,"contentType":277},{"size":272,"image":23025},{"width":274,"height":275},{"sys":23027,"fields":23030},{"id":23028,"createdAt":23029},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23031,"slug":23032,"articleIntro":23031,"category":23033},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23034],{"metadata":23035,"sys":23038,"fields":23045},{"tags":23036,"concepts":23037},[],[],{"space":23039,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23041,"publishedVersion":225,"revision":59,"contentType":23043,"locale":27},{"sys":23040},{"type":12,"linkType":13,"id":14},{"sys":23042},{"id":20,"type":12,"linkType":21},{"sys":23044},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23046,"metaTitle":235,"metaDescription":236,"mainTitle":23047,"subtitle":255,"heroImage":23062,"ctaButton":278,"ctaLink":279},[234],{"data":23048,"content":23049,"nodeType":71},{},[23050,23056],{"data":23051,"content":23052,"nodeType":247},{},[23053],{"data":23054,"marks":23055,"value":246,"nodeType":79},{},[],{"data":23057,"content":23058,"nodeType":84},{},[23059],{"data":23060,"marks":23061,"value":254,"nodeType":79},{},[],{"metadata":23063,"sys":23066,"fields":23071},{"tags":23064,"concepts":23065},[],[],{"space":23067,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23069,"publishedVersion":59,"revision":22,"locale":27},{"sys":23068},{"type":12,"linkType":13,"id":14},{"sys":23070},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23072},{"url":270,"details":23073,"fileName":276,"contentType":277},{"size":272,"image":23074},{"width":274,"height":275},{"sys":23076,"fields":23079},{"id":23077,"createdAt":23078},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":23080,"slug":23081,"articleIntro":23082,"category":23083},"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.",[23084],{"metadata":23085,"sys":23088,"fields":23095},{"tags":23086,"concepts":23087},[],[],{"space":23089,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23091,"publishedVersion":225,"revision":59,"contentType":23093,"locale":27},{"sys":23090},{"type":12,"linkType":13,"id":14},{"sys":23092},{"id":20,"type":12,"linkType":21},{"sys":23094},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23096,"metaTitle":235,"metaDescription":236,"mainTitle":23097,"subtitle":255,"heroImage":23112,"ctaButton":278,"ctaLink":279},[234],{"data":23098,"content":23099,"nodeType":71},{},[23100,23106],{"data":23101,"content":23102,"nodeType":247},{},[23103],{"data":23104,"marks":23105,"value":246,"nodeType":79},{},[],{"data":23107,"content":23108,"nodeType":84},{},[23109],{"data":23110,"marks":23111,"value":254,"nodeType":79},{},[],{"metadata":23113,"sys":23116,"fields":23121},{"tags":23114,"concepts":23115},[],[],{"space":23117,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23119,"publishedVersion":59,"revision":22,"locale":27},{"sys":23118},{"type":12,"linkType":13,"id":14},{"sys":23120},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23122},{"url":270,"details":23123,"fileName":276,"contentType":277},{"size":272,"image":23124},{"width":274,"height":275},{"sys":23126,"fields":23129},{"id":23127,"createdAt":23128},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":23130,"slug":23131,"articleIntro":23130,"category":23132},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[23133],{"metadata":23134,"sys":23137,"fields":23144},{"tags":23135,"concepts":23136},[],[],{"space":23138,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23140,"publishedVersion":225,"revision":59,"contentType":23142,"locale":27},{"sys":23139},{"type":12,"linkType":13,"id":14},{"sys":23141},{"id":20,"type":12,"linkType":21},{"sys":23143},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23145,"metaTitle":235,"metaDescription":236,"mainTitle":23146,"subtitle":255,"heroImage":23161,"ctaButton":278,"ctaLink":279},[234],{"data":23147,"content":23148,"nodeType":71},{},[23149,23155],{"data":23150,"content":23151,"nodeType":247},{},[23152],{"data":23153,"marks":23154,"value":246,"nodeType":79},{},[],{"data":23156,"content":23157,"nodeType":84},{},[23158],{"data":23159,"marks":23160,"value":254,"nodeType":79},{},[],{"metadata":23162,"sys":23165,"fields":23170},{"tags":23163,"concepts":23164},[],[],{"space":23166,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23168,"publishedVersion":59,"revision":22,"locale":27},{"sys":23167},{"type":12,"linkType":13,"id":14},{"sys":23169},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23171},{"url":270,"details":23172,"fileName":276,"contentType":277},{"size":272,"image":23173},{"width":274,"height":275},{"sys":23175,"fields":23178},{"id":23176,"createdAt":23177},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":23179,"slug":23180,"articleIntro":-1,"category":23181},"Compte 71 - Production stockée","compte-71-production-stockee",[23182],{"metadata":23183,"sys":23186,"fields":23193},{"tags":23184,"concepts":23185},[],[],{"space":23187,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23189,"publishedVersion":225,"revision":59,"contentType":23191,"locale":27},{"sys":23188},{"type":12,"linkType":13,"id":14},{"sys":23190},{"id":20,"type":12,"linkType":21},{"sys":23192},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23194,"metaTitle":235,"metaDescription":236,"mainTitle":23195,"subtitle":255,"heroImage":23210,"ctaButton":278,"ctaLink":279},[234],{"data":23196,"content":23197,"nodeType":71},{},[23198,23204],{"data":23199,"content":23200,"nodeType":247},{},[23201],{"data":23202,"marks":23203,"value":246,"nodeType":79},{},[],{"data":23205,"content":23206,"nodeType":84},{},[23207],{"data":23208,"marks":23209,"value":254,"nodeType":79},{},[],{"metadata":23211,"sys":23214,"fields":23219},{"tags":23212,"concepts":23213},[],[],{"space":23215,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23217,"publishedVersion":59,"revision":22,"locale":27},{"sys":23216},{"type":12,"linkType":13,"id":14},{"sys":23218},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23220},{"url":270,"details":23221,"fileName":276,"contentType":277},{"size":272,"image":23222},{"width":274,"height":275},{"sys":23224,"fields":23227},{"id":23225,"createdAt":23226},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":23228,"slug":23229,"articleIntro":23228,"category":23230},"Compte 2131 - Bâtiments","compte-2131-batiments",[23231],{"metadata":23232,"sys":23235,"fields":23242},{"tags":23233,"concepts":23234},[],[],{"space":23236,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23238,"publishedVersion":225,"revision":59,"contentType":23240,"locale":27},{"sys":23237},{"type":12,"linkType":13,"id":14},{"sys":23239},{"id":20,"type":12,"linkType":21},{"sys":23241},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23243,"metaTitle":235,"metaDescription":236,"mainTitle":23244,"subtitle":255,"heroImage":23259,"ctaButton":278,"ctaLink":279},[234],{"data":23245,"content":23246,"nodeType":71},{},[23247,23253],{"data":23248,"content":23249,"nodeType":247},{},[23250],{"data":23251,"marks":23252,"value":246,"nodeType":79},{},[],{"data":23254,"content":23255,"nodeType":84},{},[23256],{"data":23257,"marks":23258,"value":254,"nodeType":79},{},[],{"metadata":23260,"sys":23263,"fields":23268},{"tags":23261,"concepts":23262},[],[],{"space":23264,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23266,"publishedVersion":59,"revision":22,"locale":27},{"sys":23265},{"type":12,"linkType":13,"id":14},{"sys":23267},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23269},{"url":270,"details":23270,"fileName":276,"contentType":277},{"size":272,"image":23271},{"width":274,"height":275},{"sys":23273,"fields":23276},{"id":23274,"createdAt":23275},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":23277,"slug":23278,"articleIntro":23277,"category":23279},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[23280],{"metadata":23281,"sys":23284,"fields":23291},{"tags":23282,"concepts":23283},[],[],{"space":23285,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23287,"publishedVersion":225,"revision":59,"contentType":23289,"locale":27},{"sys":23286},{"type":12,"linkType":13,"id":14},{"sys":23288},{"id":20,"type":12,"linkType":21},{"sys":23290},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23292,"metaTitle":235,"metaDescription":236,"mainTitle":23293,"subtitle":255,"heroImage":23308,"ctaButton":278,"ctaLink":279},[234],{"data":23294,"content":23295,"nodeType":71},{},[23296,23302],{"data":23297,"content":23298,"nodeType":247},{},[23299],{"data":23300,"marks":23301,"value":246,"nodeType":79},{},[],{"data":23303,"content":23304,"nodeType":84},{},[23305],{"data":23306,"marks":23307,"value":254,"nodeType":79},{},[],{"metadata":23309,"sys":23312,"fields":23317},{"tags":23310,"concepts":23311},[],[],{"space":23313,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23315,"publishedVersion":59,"revision":22,"locale":27},{"sys":23314},{"type":12,"linkType":13,"id":14},{"sys":23316},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23318},{"url":270,"details":23319,"fileName":276,"contentType":277},{"size":272,"image":23320},{"width":274,"height":275},{"sys":23322,"fields":23325},{"id":23323,"createdAt":23324},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":23326,"slug":23327,"articleIntro":23326,"category":23328},"Compte 326 - Emballages","compte-326-emballages",[23329],{"metadata":23330,"sys":23333,"fields":23340},{"tags":23331,"concepts":23332},[],[],{"space":23334,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23336,"publishedVersion":225,"revision":59,"contentType":23338,"locale":27},{"sys":23335},{"type":12,"linkType":13,"id":14},{"sys":23337},{"id":20,"type":12,"linkType":21},{"sys":23339},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23341,"metaTitle":235,"metaDescription":236,"mainTitle":23342,"subtitle":255,"heroImage":23357,"ctaButton":278,"ctaLink":279},[234],{"data":23343,"content":23344,"nodeType":71},{},[23345,23351],{"data":23346,"content":23347,"nodeType":247},{},[23348],{"data":23349,"marks":23350,"value":246,"nodeType":79},{},[],{"data":23352,"content":23353,"nodeType":84},{},[23354],{"data":23355,"marks":23356,"value":254,"nodeType":79},{},[],{"metadata":23358,"sys":23361,"fields":23366},{"tags":23359,"concepts":23360},[],[],{"space":23362,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23364,"publishedVersion":59,"revision":22,"locale":27},{"sys":23363},{"type":12,"linkType":13,"id":14},{"sys":23365},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23367},{"url":270,"details":23368,"fileName":276,"contentType":277},{"size":272,"image":23369},{"width":274,"height":275},{"sys":23371,"fields":23374},{"id":23372,"createdAt":23373},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":23375,"slug":23376,"articleIntro":23375,"category":23377},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[23378],{"metadata":23379,"sys":23382,"fields":23389},{"tags":23380,"concepts":23381},[],[],{"space":23383,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23385,"publishedVersion":225,"revision":59,"contentType":23387,"locale":27},{"sys":23384},{"type":12,"linkType":13,"id":14},{"sys":23386},{"id":20,"type":12,"linkType":21},{"sys":23388},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23390,"metaTitle":235,"metaDescription":236,"mainTitle":23391,"subtitle":255,"heroImage":23406,"ctaButton":278,"ctaLink":279},[234],{"data":23392,"content":23393,"nodeType":71},{},[23394,23400],{"data":23395,"content":23396,"nodeType":247},{},[23397],{"data":23398,"marks":23399,"value":246,"nodeType":79},{},[],{"data":23401,"content":23402,"nodeType":84},{},[23403],{"data":23404,"marks":23405,"value":254,"nodeType":79},{},[],{"metadata":23407,"sys":23410,"fields":23415},{"tags":23408,"concepts":23409},[],[],{"space":23411,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23413,"publishedVersion":59,"revision":22,"locale":27},{"sys":23412},{"type":12,"linkType":13,"id":14},{"sys":23414},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23416},{"url":270,"details":23417,"fileName":276,"contentType":277},{"size":272,"image":23418},{"width":274,"height":275},{"sys":23420,"fields":23423},{"id":23421,"createdAt":23422},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":23424,"slug":23425,"articleIntro":23424,"category":23426},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[23427],{"metadata":23428,"sys":23431,"fields":23438},{"tags":23429,"concepts":23430},[],[],{"space":23432,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23434,"publishedVersion":225,"revision":59,"contentType":23436,"locale":27},{"sys":23433},{"type":12,"linkType":13,"id":14},{"sys":23435},{"id":20,"type":12,"linkType":21},{"sys":23437},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23439,"metaTitle":235,"metaDescription":236,"mainTitle":23440,"subtitle":255,"heroImage":23455,"ctaButton":278,"ctaLink":279},[234],{"data":23441,"content":23442,"nodeType":71},{},[23443,23449],{"data":23444,"content":23445,"nodeType":247},{},[23446],{"data":23447,"marks":23448,"value":246,"nodeType":79},{},[],{"data":23450,"content":23451,"nodeType":84},{},[23452],{"data":23453,"marks":23454,"value":254,"nodeType":79},{},[],{"metadata":23456,"sys":23459,"fields":23464},{"tags":23457,"concepts":23458},[],[],{"space":23460,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23462,"publishedVersion":59,"revision":22,"locale":27},{"sys":23461},{"type":12,"linkType":13,"id":14},{"sys":23463},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23465},{"url":270,"details":23466,"fileName":276,"contentType":277},{"size":272,"image":23467},{"width":274,"height":275},{"sys":23469,"fields":23471},{"id":23470,"createdAt":7537},"1gL1TVBdSVq2maqsnWjSUW",{"title":23472,"slug":23473,"articleIntro":-1,"category":23474},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[23475],{"metadata":23476,"sys":23479,"fields":23486},{"tags":23477,"concepts":23478},[],[],{"space":23480,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23482,"publishedVersion":225,"revision":59,"contentType":23484,"locale":27},{"sys":23481},{"type":12,"linkType":13,"id":14},{"sys":23483},{"id":20,"type":12,"linkType":21},{"sys":23485},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23487,"metaTitle":235,"metaDescription":236,"mainTitle":23488,"subtitle":255,"heroImage":23503,"ctaButton":278,"ctaLink":279},[234],{"data":23489,"content":23490,"nodeType":71},{},[23491,23497],{"data":23492,"content":23493,"nodeType":247},{},[23494],{"data":23495,"marks":23496,"value":246,"nodeType":79},{},[],{"data":23498,"content":23499,"nodeType":84},{},[23500],{"data":23501,"marks":23502,"value":254,"nodeType":79},{},[],{"metadata":23504,"sys":23507,"fields":23512},{"tags":23505,"concepts":23506},[],[],{"space":23508,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23510,"publishedVersion":59,"revision":22,"locale":27},{"sys":23509},{"type":12,"linkType":13,"id":14},{"sys":23511},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23513},{"url":270,"details":23514,"fileName":276,"contentType":277},{"size":272,"image":23515},{"width":274,"height":275},{"sys":23517,"fields":23520},{"id":23518,"createdAt":23519},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":23521,"slug":23522,"articleIntro":23521,"category":23523},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[23524],{"metadata":23525,"sys":23528,"fields":23535},{"tags":23526,"concepts":23527},[],[],{"space":23529,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23531,"publishedVersion":225,"revision":59,"contentType":23533,"locale":27},{"sys":23530},{"type":12,"linkType":13,"id":14},{"sys":23532},{"id":20,"type":12,"linkType":21},{"sys":23534},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23536,"metaTitle":235,"metaDescription":236,"mainTitle":23537,"subtitle":255,"heroImage":23552,"ctaButton":278,"ctaLink":279},[234],{"data":23538,"content":23539,"nodeType":71},{},[23540,23546],{"data":23541,"content":23542,"nodeType":247},{},[23543],{"data":23544,"marks":23545,"value":246,"nodeType":79},{},[],{"data":23547,"content":23548,"nodeType":84},{},[23549],{"data":23550,"marks":23551,"value":254,"nodeType":79},{},[],{"metadata":23553,"sys":23556,"fields":23561},{"tags":23554,"concepts":23555},[],[],{"space":23557,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23559,"publishedVersion":59,"revision":22,"locale":27},{"sys":23558},{"type":12,"linkType":13,"id":14},{"sys":23560},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23562},{"url":270,"details":23563,"fileName":276,"contentType":277},{"size":272,"image":23564},{"width":274,"height":275},{"sys":23566,"fields":23569},{"id":23567,"createdAt":23568},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":23570,"slug":23571,"articleIntro":-1,"category":23572},"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",[23573],{"metadata":23574,"sys":23577,"fields":23584},{"tags":23575,"concepts":23576},[],[],{"space":23578,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23580,"publishedVersion":225,"revision":59,"contentType":23582,"locale":27},{"sys":23579},{"type":12,"linkType":13,"id":14},{"sys":23581},{"id":20,"type":12,"linkType":21},{"sys":23583},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23585,"metaTitle":235,"metaDescription":236,"mainTitle":23586,"subtitle":255,"heroImage":23601,"ctaButton":278,"ctaLink":279},[234],{"data":23587,"content":23588,"nodeType":71},{},[23589,23595],{"data":23590,"content":23591,"nodeType":247},{},[23592],{"data":23593,"marks":23594,"value":246,"nodeType":79},{},[],{"data":23596,"content":23597,"nodeType":84},{},[23598],{"data":23599,"marks":23600,"value":254,"nodeType":79},{},[],{"metadata":23602,"sys":23605,"fields":23610},{"tags":23603,"concepts":23604},[],[],{"space":23606,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23608,"publishedVersion":59,"revision":22,"locale":27},{"sys":23607},{"type":12,"linkType":13,"id":14},{"sys":23609},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23611},{"url":270,"details":23612,"fileName":276,"contentType":277},{"size":272,"image":23613},{"width":274,"height":275},{"sys":23615,"fields":23618},{"id":23616,"createdAt":23617},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":23619,"slug":23620,"articleIntro":-1,"category":23621},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[23622],{"metadata":23623,"sys":23626,"fields":23633},{"tags":23624,"concepts":23625},[],[],{"space":23627,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23629,"publishedVersion":225,"revision":59,"contentType":23631,"locale":27},{"sys":23628},{"type":12,"linkType":13,"id":14},{"sys":23630},{"id":20,"type":12,"linkType":21},{"sys":23632},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23634,"metaTitle":235,"metaDescription":236,"mainTitle":23635,"subtitle":255,"heroImage":23650,"ctaButton":278,"ctaLink":279},[234],{"data":23636,"content":23637,"nodeType":71},{},[23638,23644],{"data":23639,"content":23640,"nodeType":247},{},[23641],{"data":23642,"marks":23643,"value":246,"nodeType":79},{},[],{"data":23645,"content":23646,"nodeType":84},{},[23647],{"data":23648,"marks":23649,"value":254,"nodeType":79},{},[],{"metadata":23651,"sys":23654,"fields":23659},{"tags":23652,"concepts":23653},[],[],{"space":23655,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23657,"publishedVersion":59,"revision":22,"locale":27},{"sys":23656},{"type":12,"linkType":13,"id":14},{"sys":23658},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23660},{"url":270,"details":23661,"fileName":276,"contentType":277},{"size":272,"image":23662},{"width":274,"height":275},{"sys":23664,"fields":23667},{"id":23665,"createdAt":23666},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":23668,"slug":23669,"articleIntro":23670,"category":23671},"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.",[23672],{"metadata":23673,"sys":23676,"fields":23683},{"tags":23674,"concepts":23675},[],[],{"space":23677,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23679,"publishedVersion":225,"revision":59,"contentType":23681,"locale":27},{"sys":23678},{"type":12,"linkType":13,"id":14},{"sys":23680},{"id":20,"type":12,"linkType":21},{"sys":23682},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23684,"metaTitle":235,"metaDescription":236,"mainTitle":23685,"subtitle":255,"heroImage":23700,"ctaButton":278,"ctaLink":279},[234],{"data":23686,"content":23687,"nodeType":71},{},[23688,23694],{"data":23689,"content":23690,"nodeType":247},{},[23691],{"data":23692,"marks":23693,"value":246,"nodeType":79},{},[],{"data":23695,"content":23696,"nodeType":84},{},[23697],{"data":23698,"marks":23699,"value":254,"nodeType":79},{},[],{"metadata":23701,"sys":23704,"fields":23709},{"tags":23702,"concepts":23703},[],[],{"space":23705,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23707,"publishedVersion":59,"revision":22,"locale":27},{"sys":23706},{"type":12,"linkType":13,"id":14},{"sys":23708},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23710},{"url":270,"details":23711,"fileName":276,"contentType":277},{"size":272,"image":23712},{"width":274,"height":275},{"sys":23714,"fields":23717},{"id":23715,"createdAt":23716},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":23718,"slug":23719,"articleIntro":-1,"category":23720},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[23721],{"metadata":23722,"sys":23725,"fields":23732},{"tags":23723,"concepts":23724},[],[],{"space":23726,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23728,"publishedVersion":225,"revision":59,"contentType":23730,"locale":27},{"sys":23727},{"type":12,"linkType":13,"id":14},{"sys":23729},{"id":20,"type":12,"linkType":21},{"sys":23731},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23733,"metaTitle":235,"metaDescription":236,"mainTitle":23734,"subtitle":255,"heroImage":23749,"ctaButton":278,"ctaLink":279},[234],{"data":23735,"content":23736,"nodeType":71},{},[23737,23743],{"data":23738,"content":23739,"nodeType":247},{},[23740],{"data":23741,"marks":23742,"value":246,"nodeType":79},{},[],{"data":23744,"content":23745,"nodeType":84},{},[23746],{"data":23747,"marks":23748,"value":254,"nodeType":79},{},[],{"metadata":23750,"sys":23753,"fields":23758},{"tags":23751,"concepts":23752},[],[],{"space":23754,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23756,"publishedVersion":59,"revision":22,"locale":27},{"sys":23755},{"type":12,"linkType":13,"id":14},{"sys":23757},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23759},{"url":270,"details":23760,"fileName":276,"contentType":277},{"size":272,"image":23761},{"width":274,"height":275},{"sys":23763,"fields":23766},{"id":23764,"createdAt":23765},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":23767,"slug":23768,"articleIntro":-1,"category":23769},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[23770],{"metadata":23771,"sys":23774,"fields":23781},{"tags":23772,"concepts":23773},[],[],{"space":23775,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23777,"publishedVersion":225,"revision":59,"contentType":23779,"locale":27},{"sys":23776},{"type":12,"linkType":13,"id":14},{"sys":23778},{"id":20,"type":12,"linkType":21},{"sys":23780},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23782,"metaTitle":235,"metaDescription":236,"mainTitle":23783,"subtitle":255,"heroImage":23798,"ctaButton":278,"ctaLink":279},[234],{"data":23784,"content":23785,"nodeType":71},{},[23786,23792],{"data":23787,"content":23788,"nodeType":247},{},[23789],{"data":23790,"marks":23791,"value":246,"nodeType":79},{},[],{"data":23793,"content":23794,"nodeType":84},{},[23795],{"data":23796,"marks":23797,"value":254,"nodeType":79},{},[],{"metadata":23799,"sys":23802,"fields":23807},{"tags":23800,"concepts":23801},[],[],{"space":23803,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23805,"publishedVersion":59,"revision":22,"locale":27},{"sys":23804},{"type":12,"linkType":13,"id":14},{"sys":23806},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23808},{"url":270,"details":23809,"fileName":276,"contentType":277},{"size":272,"image":23810},{"width":274,"height":275},{"sys":23812,"fields":23815},{"id":23813,"createdAt":23814},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":23816,"slug":23817,"articleIntro":23816,"category":23818},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[23819],{"metadata":23820,"sys":23823,"fields":23830},{"tags":23821,"concepts":23822},[],[],{"space":23824,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23826,"publishedVersion":225,"revision":59,"contentType":23828,"locale":27},{"sys":23825},{"type":12,"linkType":13,"id":14},{"sys":23827},{"id":20,"type":12,"linkType":21},{"sys":23829},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23831,"metaTitle":235,"metaDescription":236,"mainTitle":23832,"subtitle":255,"heroImage":23847,"ctaButton":278,"ctaLink":279},[234],{"data":23833,"content":23834,"nodeType":71},{},[23835,23841],{"data":23836,"content":23837,"nodeType":247},{},[23838],{"data":23839,"marks":23840,"value":246,"nodeType":79},{},[],{"data":23842,"content":23843,"nodeType":84},{},[23844],{"data":23845,"marks":23846,"value":254,"nodeType":79},{},[],{"metadata":23848,"sys":23851,"fields":23856},{"tags":23849,"concepts":23850},[],[],{"space":23852,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23854,"publishedVersion":59,"revision":22,"locale":27},{"sys":23853},{"type":12,"linkType":13,"id":14},{"sys":23855},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23857},{"url":270,"details":23858,"fileName":276,"contentType":277},{"size":272,"image":23859},{"width":274,"height":275},{"sys":23861,"fields":23864},{"id":23862,"createdAt":23863},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":23865,"slug":23866,"articleIntro":23865,"category":23867},"Compte 6256 - Missions","compte-6256-missions",[23868],{"metadata":23869,"sys":23872,"fields":23879},{"tags":23870,"concepts":23871},[],[],{"space":23873,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23875,"publishedVersion":225,"revision":59,"contentType":23877,"locale":27},{"sys":23874},{"type":12,"linkType":13,"id":14},{"sys":23876},{"id":20,"type":12,"linkType":21},{"sys":23878},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23880,"metaTitle":235,"metaDescription":236,"mainTitle":23881,"subtitle":255,"heroImage":23896,"ctaButton":278,"ctaLink":279},[234],{"data":23882,"content":23883,"nodeType":71},{},[23884,23890],{"data":23885,"content":23886,"nodeType":247},{},[23887],{"data":23888,"marks":23889,"value":246,"nodeType":79},{},[],{"data":23891,"content":23892,"nodeType":84},{},[23893],{"data":23894,"marks":23895,"value":254,"nodeType":79},{},[],{"metadata":23897,"sys":23900,"fields":23905},{"tags":23898,"concepts":23899},[],[],{"space":23901,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23903,"publishedVersion":59,"revision":22,"locale":27},{"sys":23902},{"type":12,"linkType":13,"id":14},{"sys":23904},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23906},{"url":270,"details":23907,"fileName":276,"contentType":277},{"size":272,"image":23908},{"width":274,"height":275},{"sys":23910,"fields":23913},{"id":23911,"createdAt":23912},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":23914,"slug":23915,"articleIntro":23914,"category":23916},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[23917],{"metadata":23918,"sys":23921,"fields":23928},{"tags":23919,"concepts":23920},[],[],{"space":23922,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23924,"publishedVersion":225,"revision":59,"contentType":23926,"locale":27},{"sys":23923},{"type":12,"linkType":13,"id":14},{"sys":23925},{"id":20,"type":12,"linkType":21},{"sys":23927},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23929,"metaTitle":235,"metaDescription":236,"mainTitle":23930,"subtitle":255,"heroImage":23945,"ctaButton":278,"ctaLink":279},[234],{"data":23931,"content":23932,"nodeType":71},{},[23933,23939],{"data":23934,"content":23935,"nodeType":247},{},[23936],{"data":23937,"marks":23938,"value":246,"nodeType":79},{},[],{"data":23940,"content":23941,"nodeType":84},{},[23942],{"data":23943,"marks":23944,"value":254,"nodeType":79},{},[],{"metadata":23946,"sys":23949,"fields":23954},{"tags":23947,"concepts":23948},[],[],{"space":23950,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":23952,"publishedVersion":59,"revision":22,"locale":27},{"sys":23951},{"type":12,"linkType":13,"id":14},{"sys":23953},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":23955},{"url":270,"details":23956,"fileName":276,"contentType":277},{"size":272,"image":23957},{"width":274,"height":275},{"sys":23959,"fields":23962},{"id":23960,"createdAt":23961},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":23963,"slug":23964,"articleIntro":23963,"category":23965},"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",[23966],{"metadata":23967,"sys":23970,"fields":23977},{"tags":23968,"concepts":23969},[],[],{"space":23971,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":23973,"publishedVersion":225,"revision":59,"contentType":23975,"locale":27},{"sys":23972},{"type":12,"linkType":13,"id":14},{"sys":23974},{"id":20,"type":12,"linkType":21},{"sys":23976},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":23978,"metaTitle":235,"metaDescription":236,"mainTitle":23979,"subtitle":255,"heroImage":23994,"ctaButton":278,"ctaLink":279},[234],{"data":23980,"content":23981,"nodeType":71},{},[23982,23988],{"data":23983,"content":23984,"nodeType":247},{},[23985],{"data":23986,"marks":23987,"value":246,"nodeType":79},{},[],{"data":23989,"content":23990,"nodeType":84},{},[23991],{"data":23992,"marks":23993,"value":254,"nodeType":79},{},[],{"metadata":23995,"sys":23998,"fields":24003},{"tags":23996,"concepts":23997},[],[],{"space":23999,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24001,"publishedVersion":59,"revision":22,"locale":27},{"sys":24000},{"type":12,"linkType":13,"id":14},{"sys":24002},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24004},{"url":270,"details":24005,"fileName":276,"contentType":277},{"size":272,"image":24006},{"width":274,"height":275},{"sys":24008,"fields":24011},{"id":24009,"createdAt":24010},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":24012,"slug":24013,"articleIntro":24012,"category":24014},"355 - Produits finis","compte-355-produits-finis",[24015],{"metadata":24016,"sys":24019,"fields":24026},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24022,"publishedVersion":225,"revision":59,"contentType":24024,"locale":27},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":20,"type":12,"linkType":21},{"sys":24025},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24027,"metaTitle":235,"metaDescription":236,"mainTitle":24028,"subtitle":255,"heroImage":24043,"ctaButton":278,"ctaLink":279},[234],{"data":24029,"content":24030,"nodeType":71},{},[24031,24037],{"data":24032,"content":24033,"nodeType":247},{},[24034],{"data":24035,"marks":24036,"value":246,"nodeType":79},{},[],{"data":24038,"content":24039,"nodeType":84},{},[24040],{"data":24041,"marks":24042,"value":254,"nodeType":79},{},[],{"metadata":24044,"sys":24047,"fields":24052},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24050,"publishedVersion":59,"revision":22,"locale":27},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24053},{"url":270,"details":24054,"fileName":276,"contentType":277},{"size":272,"image":24055},{"width":274,"height":275},{"sys":24057,"fields":24060},{"id":24058,"createdAt":24059},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":24061,"slug":24062,"articleIntro":24061,"category":24063},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[24064],{"metadata":24065,"sys":24068,"fields":24075},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24071,"publishedVersion":225,"revision":59,"contentType":24073,"locale":27},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":20,"type":12,"linkType":21},{"sys":24074},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24076,"metaTitle":235,"metaDescription":236,"mainTitle":24077,"subtitle":255,"heroImage":24092,"ctaButton":278,"ctaLink":279},[234],{"data":24078,"content":24079,"nodeType":71},{},[24080,24086],{"data":24081,"content":24082,"nodeType":247},{},[24083],{"data":24084,"marks":24085,"value":246,"nodeType":79},{},[],{"data":24087,"content":24088,"nodeType":84},{},[24089],{"data":24090,"marks":24091,"value":254,"nodeType":79},{},[],{"metadata":24093,"sys":24096,"fields":24101},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24099,"publishedVersion":59,"revision":22,"locale":27},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24102},{"url":270,"details":24103,"fileName":276,"contentType":277},{"size":272,"image":24104},{"width":274,"height":275},{"sys":24106,"fields":24109},{"id":24107,"createdAt":24108},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":24110,"slug":24111,"articleIntro":24110,"category":24112},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[24113],{"metadata":24114,"sys":24117,"fields":24124},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24120,"publishedVersion":225,"revision":59,"contentType":24122,"locale":27},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":20,"type":12,"linkType":21},{"sys":24123},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24125,"metaTitle":235,"metaDescription":236,"mainTitle":24126,"subtitle":255,"heroImage":24141,"ctaButton":278,"ctaLink":279},[234],{"data":24127,"content":24128,"nodeType":71},{},[24129,24135],{"data":24130,"content":24131,"nodeType":247},{},[24132],{"data":24133,"marks":24134,"value":246,"nodeType":79},{},[],{"data":24136,"content":24137,"nodeType":84},{},[24138],{"data":24139,"marks":24140,"value":254,"nodeType":79},{},[],{"metadata":24142,"sys":24145,"fields":24150},{"tags":24143,"concepts":24144},[],[],{"space":24146,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24148,"publishedVersion":59,"revision":22,"locale":27},{"sys":24147},{"type":12,"linkType":13,"id":14},{"sys":24149},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24151},{"url":270,"details":24152,"fileName":276,"contentType":277},{"size":272,"image":24153},{"width":274,"height":275},{"sys":24155,"fields":24158},{"id":24156,"createdAt":24157},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":24159,"slug":24160,"articleIntro":24159,"category":24161},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[24162],{"metadata":24163,"sys":24166,"fields":24173},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24169,"publishedVersion":225,"revision":59,"contentType":24171,"locale":27},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":20,"type":12,"linkType":21},{"sys":24172},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24174,"metaTitle":235,"metaDescription":236,"mainTitle":24175,"subtitle":255,"heroImage":24190,"ctaButton":278,"ctaLink":279},[234],{"data":24176,"content":24177,"nodeType":71},{},[24178,24184],{"data":24179,"content":24180,"nodeType":247},{},[24181],{"data":24182,"marks":24183,"value":246,"nodeType":79},{},[],{"data":24185,"content":24186,"nodeType":84},{},[24187],{"data":24188,"marks":24189,"value":254,"nodeType":79},{},[],{"metadata":24191,"sys":24194,"fields":24199},{"tags":24192,"concepts":24193},[],[],{"space":24195,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24197,"publishedVersion":59,"revision":22,"locale":27},{"sys":24196},{"type":12,"linkType":13,"id":14},{"sys":24198},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24200},{"url":270,"details":24201,"fileName":276,"contentType":277},{"size":272,"image":24202},{"width":274,"height":275},{"sys":24204,"fields":24207},{"id":24205,"createdAt":24206},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":24208,"slug":24209,"articleIntro":24208,"category":24210},"6232 - Echantillons","compte-6232-echantillons",[24211],{"metadata":24212,"sys":24215,"fields":24222},{"tags":24213,"concepts":24214},[],[],{"space":24216,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24218,"publishedVersion":225,"revision":59,"contentType":24220,"locale":27},{"sys":24217},{"type":12,"linkType":13,"id":14},{"sys":24219},{"id":20,"type":12,"linkType":21},{"sys":24221},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24223,"metaTitle":235,"metaDescription":236,"mainTitle":24224,"subtitle":255,"heroImage":24239,"ctaButton":278,"ctaLink":279},[234],{"data":24225,"content":24226,"nodeType":71},{},[24227,24233],{"data":24228,"content":24229,"nodeType":247},{},[24230],{"data":24231,"marks":24232,"value":246,"nodeType":79},{},[],{"data":24234,"content":24235,"nodeType":84},{},[24236],{"data":24237,"marks":24238,"value":254,"nodeType":79},{},[],{"metadata":24240,"sys":24243,"fields":24248},{"tags":24241,"concepts":24242},[],[],{"space":24244,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24246,"publishedVersion":59,"revision":22,"locale":27},{"sys":24245},{"type":12,"linkType":13,"id":14},{"sys":24247},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24249},{"url":270,"details":24250,"fileName":276,"contentType":277},{"size":272,"image":24251},{"width":274,"height":275},{"sys":24253,"fields":24256},{"id":24254,"createdAt":24255},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":24257,"slug":24258,"articleIntro":-1,"category":24259},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[24260],{"metadata":24261,"sys":24264,"fields":24271},{"tags":24262,"concepts":24263},[],[],{"space":24265,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24267,"publishedVersion":225,"revision":59,"contentType":24269,"locale":27},{"sys":24266},{"type":12,"linkType":13,"id":14},{"sys":24268},{"id":20,"type":12,"linkType":21},{"sys":24270},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24272,"metaTitle":235,"metaDescription":236,"mainTitle":24273,"subtitle":255,"heroImage":24288,"ctaButton":278,"ctaLink":279},[234],{"data":24274,"content":24275,"nodeType":71},{},[24276,24282],{"data":24277,"content":24278,"nodeType":247},{},[24279],{"data":24280,"marks":24281,"value":246,"nodeType":79},{},[],{"data":24283,"content":24284,"nodeType":84},{},[24285],{"data":24286,"marks":24287,"value":254,"nodeType":79},{},[],{"metadata":24289,"sys":24292,"fields":24297},{"tags":24290,"concepts":24291},[],[],{"space":24293,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24295,"publishedVersion":59,"revision":22,"locale":27},{"sys":24294},{"type":12,"linkType":13,"id":14},{"sys":24296},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24298},{"url":270,"details":24299,"fileName":276,"contentType":277},{"size":272,"image":24300},{"width":274,"height":275},{"sys":24302,"fields":24305},{"id":24303,"createdAt":24304},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":24306,"slug":24307,"articleIntro":24306,"category":24308},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[24309],{"metadata":24310,"sys":24313,"fields":24320},{"tags":24311,"concepts":24312},[],[],{"space":24314,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24316,"publishedVersion":225,"revision":59,"contentType":24318,"locale":27},{"sys":24315},{"type":12,"linkType":13,"id":14},{"sys":24317},{"id":20,"type":12,"linkType":21},{"sys":24319},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24321,"metaTitle":235,"metaDescription":236,"mainTitle":24322,"subtitle":255,"heroImage":24337,"ctaButton":278,"ctaLink":279},[234],{"data":24323,"content":24324,"nodeType":71},{},[24325,24331],{"data":24326,"content":24327,"nodeType":247},{},[24328],{"data":24329,"marks":24330,"value":246,"nodeType":79},{},[],{"data":24332,"content":24333,"nodeType":84},{},[24334],{"data":24335,"marks":24336,"value":254,"nodeType":79},{},[],{"metadata":24338,"sys":24341,"fields":24346},{"tags":24339,"concepts":24340},[],[],{"space":24342,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24344,"publishedVersion":59,"revision":22,"locale":27},{"sys":24343},{"type":12,"linkType":13,"id":14},{"sys":24345},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24347},{"url":270,"details":24348,"fileName":276,"contentType":277},{"size":272,"image":24349},{"width":274,"height":275},{"sys":24351,"fields":24354},{"id":24352,"createdAt":24353},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":24355,"slug":24356,"articleIntro":24355,"category":24357},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[24358],{"metadata":24359,"sys":24362,"fields":24369},{"tags":24360,"concepts":24361},[],[],{"space":24363,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24365,"publishedVersion":225,"revision":59,"contentType":24367,"locale":27},{"sys":24364},{"type":12,"linkType":13,"id":14},{"sys":24366},{"id":20,"type":12,"linkType":21},{"sys":24368},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24370,"metaTitle":235,"metaDescription":236,"mainTitle":24371,"subtitle":255,"heroImage":24386,"ctaButton":278,"ctaLink":279},[234],{"data":24372,"content":24373,"nodeType":71},{},[24374,24380],{"data":24375,"content":24376,"nodeType":247},{},[24377],{"data":24378,"marks":24379,"value":246,"nodeType":79},{},[],{"data":24381,"content":24382,"nodeType":84},{},[24383],{"data":24384,"marks":24385,"value":254,"nodeType":79},{},[],{"metadata":24387,"sys":24390,"fields":24395},{"tags":24388,"concepts":24389},[],[],{"space":24391,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24393,"publishedVersion":59,"revision":22,"locale":27},{"sys":24392},{"type":12,"linkType":13,"id":14},{"sys":24394},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24396},{"url":270,"details":24397,"fileName":276,"contentType":277},{"size":272,"image":24398},{"width":274,"height":275},{"sys":24400,"fields":24403},{"id":24401,"createdAt":24402},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":24404,"slug":24405,"articleIntro":24404,"category":24406},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[24407],{"metadata":24408,"sys":24411,"fields":24418},{"tags":24409,"concepts":24410},[],[],{"space":24412,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24414,"publishedVersion":225,"revision":59,"contentType":24416,"locale":27},{"sys":24413},{"type":12,"linkType":13,"id":14},{"sys":24415},{"id":20,"type":12,"linkType":21},{"sys":24417},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24419,"metaTitle":235,"metaDescription":236,"mainTitle":24420,"subtitle":255,"heroImage":24435,"ctaButton":278,"ctaLink":279},[234],{"data":24421,"content":24422,"nodeType":71},{},[24423,24429],{"data":24424,"content":24425,"nodeType":247},{},[24426],{"data":24427,"marks":24428,"value":246,"nodeType":79},{},[],{"data":24430,"content":24431,"nodeType":84},{},[24432],{"data":24433,"marks":24434,"value":254,"nodeType":79},{},[],{"metadata":24436,"sys":24439,"fields":24444},{"tags":24437,"concepts":24438},[],[],{"space":24440,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24442,"publishedVersion":59,"revision":22,"locale":27},{"sys":24441},{"type":12,"linkType":13,"id":14},{"sys":24443},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24445},{"url":270,"details":24446,"fileName":276,"contentType":277},{"size":272,"image":24447},{"width":274,"height":275},{"sys":24449,"fields":24452},{"id":24450,"createdAt":24451},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":24453,"slug":24454,"articleIntro":24453,"category":24455},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[24456],{"metadata":24457,"sys":24460,"fields":24467},{"tags":24458,"concepts":24459},[],[],{"space":24461,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24463,"publishedVersion":225,"revision":59,"contentType":24465,"locale":27},{"sys":24462},{"type":12,"linkType":13,"id":14},{"sys":24464},{"id":20,"type":12,"linkType":21},{"sys":24466},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24468,"metaTitle":235,"metaDescription":236,"mainTitle":24469,"subtitle":255,"heroImage":24484,"ctaButton":278,"ctaLink":279},[234],{"data":24470,"content":24471,"nodeType":71},{},[24472,24478],{"data":24473,"content":24474,"nodeType":247},{},[24475],{"data":24476,"marks":24477,"value":246,"nodeType":79},{},[],{"data":24479,"content":24480,"nodeType":84},{},[24481],{"data":24482,"marks":24483,"value":254,"nodeType":79},{},[],{"metadata":24485,"sys":24488,"fields":24493},{"tags":24486,"concepts":24487},[],[],{"space":24489,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24491,"publishedVersion":59,"revision":22,"locale":27},{"sys":24490},{"type":12,"linkType":13,"id":14},{"sys":24492},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24494},{"url":270,"details":24495,"fileName":276,"contentType":277},{"size":272,"image":24496},{"width":274,"height":275},{"sys":24498,"fields":24501},{"id":24499,"createdAt":24500},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":24502,"slug":24503,"articleIntro":24502,"category":24504},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[24505],{"metadata":24506,"sys":24509,"fields":24516},{"tags":24507,"concepts":24508},[],[],{"space":24510,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24512,"publishedVersion":225,"revision":59,"contentType":24514,"locale":27},{"sys":24511},{"type":12,"linkType":13,"id":14},{"sys":24513},{"id":20,"type":12,"linkType":21},{"sys":24515},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24517,"metaTitle":235,"metaDescription":236,"mainTitle":24518,"subtitle":255,"heroImage":24533,"ctaButton":278,"ctaLink":279},[234],{"data":24519,"content":24520,"nodeType":71},{},[24521,24527],{"data":24522,"content":24523,"nodeType":247},{},[24524],{"data":24525,"marks":24526,"value":246,"nodeType":79},{},[],{"data":24528,"content":24529,"nodeType":84},{},[24530],{"data":24531,"marks":24532,"value":254,"nodeType":79},{},[],{"metadata":24534,"sys":24537,"fields":24542},{"tags":24535,"concepts":24536},[],[],{"space":24538,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24540,"publishedVersion":59,"revision":22,"locale":27},{"sys":24539},{"type":12,"linkType":13,"id":14},{"sys":24541},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24543},{"url":270,"details":24544,"fileName":276,"contentType":277},{"size":272,"image":24545},{"width":274,"height":275},{"sys":24547,"fields":24550},{"id":24548,"createdAt":24549},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":24551,"slug":24552,"articleIntro":24551,"category":24553},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[24554],{"metadata":24555,"sys":24558,"fields":24565},{"tags":24556,"concepts":24557},[],[],{"space":24559,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24561,"publishedVersion":225,"revision":59,"contentType":24563,"locale":27},{"sys":24560},{"type":12,"linkType":13,"id":14},{"sys":24562},{"id":20,"type":12,"linkType":21},{"sys":24564},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24566,"metaTitle":235,"metaDescription":236,"mainTitle":24567,"subtitle":255,"heroImage":24582,"ctaButton":278,"ctaLink":279},[234],{"data":24568,"content":24569,"nodeType":71},{},[24570,24576],{"data":24571,"content":24572,"nodeType":247},{},[24573],{"data":24574,"marks":24575,"value":246,"nodeType":79},{},[],{"data":24577,"content":24578,"nodeType":84},{},[24579],{"data":24580,"marks":24581,"value":254,"nodeType":79},{},[],{"metadata":24583,"sys":24586,"fields":24591},{"tags":24584,"concepts":24585},[],[],{"space":24587,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24589,"publishedVersion":59,"revision":22,"locale":27},{"sys":24588},{"type":12,"linkType":13,"id":14},{"sys":24590},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24592},{"url":270,"details":24593,"fileName":276,"contentType":277},{"size":272,"image":24594},{"width":274,"height":275},{"sys":24596,"fields":24599},{"id":24597,"createdAt":24598},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":24600,"slug":24601,"articleIntro":24600,"category":24602},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[24603],{"metadata":24604,"sys":24607,"fields":24614},{"tags":24605,"concepts":24606},[],[],{"space":24608,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24610,"publishedVersion":225,"revision":59,"contentType":24612,"locale":27},{"sys":24609},{"type":12,"linkType":13,"id":14},{"sys":24611},{"id":20,"type":12,"linkType":21},{"sys":24613},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24615,"metaTitle":235,"metaDescription":236,"mainTitle":24616,"subtitle":255,"heroImage":24631,"ctaButton":278,"ctaLink":279},[234],{"data":24617,"content":24618,"nodeType":71},{},[24619,24625],{"data":24620,"content":24621,"nodeType":247},{},[24622],{"data":24623,"marks":24624,"value":246,"nodeType":79},{},[],{"data":24626,"content":24627,"nodeType":84},{},[24628],{"data":24629,"marks":24630,"value":254,"nodeType":79},{},[],{"metadata":24632,"sys":24635,"fields":24640},{"tags":24633,"concepts":24634},[],[],{"space":24636,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24638,"publishedVersion":59,"revision":22,"locale":27},{"sys":24637},{"type":12,"linkType":13,"id":14},{"sys":24639},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24641},{"url":270,"details":24642,"fileName":276,"contentType":277},{"size":272,"image":24643},{"width":274,"height":275},{"sys":24645,"fields":24648},{"id":24646,"createdAt":24647},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":24649,"slug":24650,"articleIntro":24649,"category":24651},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[24652],{"metadata":24653,"sys":24656,"fields":24663},{"tags":24654,"concepts":24655},[],[],{"space":24657,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24659,"publishedVersion":225,"revision":59,"contentType":24661,"locale":27},{"sys":24658},{"type":12,"linkType":13,"id":14},{"sys":24660},{"id":20,"type":12,"linkType":21},{"sys":24662},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24664,"metaTitle":235,"metaDescription":236,"mainTitle":24665,"subtitle":255,"heroImage":24680,"ctaButton":278,"ctaLink":279},[234],{"data":24666,"content":24667,"nodeType":71},{},[24668,24674],{"data":24669,"content":24670,"nodeType":247},{},[24671],{"data":24672,"marks":24673,"value":246,"nodeType":79},{},[],{"data":24675,"content":24676,"nodeType":84},{},[24677],{"data":24678,"marks":24679,"value":254,"nodeType":79},{},[],{"metadata":24681,"sys":24684,"fields":24689},{"tags":24682,"concepts":24683},[],[],{"space":24685,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24687,"publishedVersion":59,"revision":22,"locale":27},{"sys":24686},{"type":12,"linkType":13,"id":14},{"sys":24688},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24690},{"url":270,"details":24691,"fileName":276,"contentType":277},{"size":272,"image":24692},{"width":274,"height":275},{"sys":24694,"fields":24697},{"id":24695,"createdAt":24696},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":24698,"slug":24699,"articleIntro":24698,"category":24700},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[24701],{"metadata":24702,"sys":24705,"fields":24712},{"tags":24703,"concepts":24704},[],[],{"space":24706,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24708,"publishedVersion":225,"revision":59,"contentType":24710,"locale":27},{"sys":24707},{"type":12,"linkType":13,"id":14},{"sys":24709},{"id":20,"type":12,"linkType":21},{"sys":24711},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24713,"metaTitle":235,"metaDescription":236,"mainTitle":24714,"subtitle":255,"heroImage":24729,"ctaButton":278,"ctaLink":279},[234],{"data":24715,"content":24716,"nodeType":71},{},[24717,24723],{"data":24718,"content":24719,"nodeType":247},{},[24720],{"data":24721,"marks":24722,"value":246,"nodeType":79},{},[],{"data":24724,"content":24725,"nodeType":84},{},[24726],{"data":24727,"marks":24728,"value":254,"nodeType":79},{},[],{"metadata":24730,"sys":24733,"fields":24738},{"tags":24731,"concepts":24732},[],[],{"space":24734,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24736,"publishedVersion":59,"revision":22,"locale":27},{"sys":24735},{"type":12,"linkType":13,"id":14},{"sys":24737},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24739},{"url":270,"details":24740,"fileName":276,"contentType":277},{"size":272,"image":24741},{"width":274,"height":275},{"sys":24743,"fields":24746},{"id":24744,"createdAt":24745},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":24747,"slug":24748,"articleIntro":24747,"category":24749},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[24750],{"metadata":24751,"sys":24754,"fields":24761},{"tags":24752,"concepts":24753},[],[],{"space":24755,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24757,"publishedVersion":225,"revision":59,"contentType":24759,"locale":27},{"sys":24756},{"type":12,"linkType":13,"id":14},{"sys":24758},{"id":20,"type":12,"linkType":21},{"sys":24760},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24762,"metaTitle":235,"metaDescription":236,"mainTitle":24763,"subtitle":255,"heroImage":24778,"ctaButton":278,"ctaLink":279},[234],{"data":24764,"content":24765,"nodeType":71},{},[24766,24772],{"data":24767,"content":24768,"nodeType":247},{},[24769],{"data":24770,"marks":24771,"value":246,"nodeType":79},{},[],{"data":24773,"content":24774,"nodeType":84},{},[24775],{"data":24776,"marks":24777,"value":254,"nodeType":79},{},[],{"metadata":24779,"sys":24782,"fields":24787},{"tags":24780,"concepts":24781},[],[],{"space":24783,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24785,"publishedVersion":59,"revision":22,"locale":27},{"sys":24784},{"type":12,"linkType":13,"id":14},{"sys":24786},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24788},{"url":270,"details":24789,"fileName":276,"contentType":277},{"size":272,"image":24790},{"width":274,"height":275},{"sys":24792,"fields":24795},{"id":24793,"createdAt":24794},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":24796,"slug":24797,"articleIntro":24796,"category":24798},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[24799],{"metadata":24800,"sys":24803,"fields":24810},{"tags":24801,"concepts":24802},[],[],{"space":24804,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24806,"publishedVersion":225,"revision":59,"contentType":24808,"locale":27},{"sys":24805},{"type":12,"linkType":13,"id":14},{"sys":24807},{"id":20,"type":12,"linkType":21},{"sys":24809},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24811,"metaTitle":235,"metaDescription":236,"mainTitle":24812,"subtitle":255,"heroImage":24827,"ctaButton":278,"ctaLink":279},[234],{"data":24813,"content":24814,"nodeType":71},{},[24815,24821],{"data":24816,"content":24817,"nodeType":247},{},[24818],{"data":24819,"marks":24820,"value":246,"nodeType":79},{},[],{"data":24822,"content":24823,"nodeType":84},{},[24824],{"data":24825,"marks":24826,"value":254,"nodeType":79},{},[],{"metadata":24828,"sys":24831,"fields":24836},{"tags":24829,"concepts":24830},[],[],{"space":24832,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24834,"publishedVersion":59,"revision":22,"locale":27},{"sys":24833},{"type":12,"linkType":13,"id":14},{"sys":24835},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24837},{"url":270,"details":24838,"fileName":276,"contentType":277},{"size":272,"image":24839},{"width":274,"height":275},{"sys":24841,"fields":24844},{"id":24842,"createdAt":24843},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":24845,"slug":24846,"articleIntro":24845,"category":24847},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[24848],{"metadata":24849,"sys":24852,"fields":24859},{"tags":24850,"concepts":24851},[],[],{"space":24853,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24855,"publishedVersion":225,"revision":59,"contentType":24857,"locale":27},{"sys":24854},{"type":12,"linkType":13,"id":14},{"sys":24856},{"id":20,"type":12,"linkType":21},{"sys":24858},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24860,"metaTitle":235,"metaDescription":236,"mainTitle":24861,"subtitle":255,"heroImage":24876,"ctaButton":278,"ctaLink":279},[234],{"data":24862,"content":24863,"nodeType":71},{},[24864,24870],{"data":24865,"content":24866,"nodeType":247},{},[24867],{"data":24868,"marks":24869,"value":246,"nodeType":79},{},[],{"data":24871,"content":24872,"nodeType":84},{},[24873],{"data":24874,"marks":24875,"value":254,"nodeType":79},{},[],{"metadata":24877,"sys":24880,"fields":24885},{"tags":24878,"concepts":24879},[],[],{"space":24881,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24883,"publishedVersion":59,"revision":22,"locale":27},{"sys":24882},{"type":12,"linkType":13,"id":14},{"sys":24884},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24886},{"url":270,"details":24887,"fileName":276,"contentType":277},{"size":272,"image":24888},{"width":274,"height":275},{"sys":24890,"fields":24893},{"id":24891,"createdAt":24892},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":24894,"slug":24895,"articleIntro":24894,"category":24896},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[24897],{"metadata":24898,"sys":24901,"fields":24908},{"tags":24899,"concepts":24900},[],[],{"space":24902,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24904,"publishedVersion":225,"revision":59,"contentType":24906,"locale":27},{"sys":24903},{"type":12,"linkType":13,"id":14},{"sys":24905},{"id":20,"type":12,"linkType":21},{"sys":24907},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24909,"metaTitle":235,"metaDescription":236,"mainTitle":24910,"subtitle":255,"heroImage":24925,"ctaButton":278,"ctaLink":279},[234],{"data":24911,"content":24912,"nodeType":71},{},[24913,24919],{"data":24914,"content":24915,"nodeType":247},{},[24916],{"data":24917,"marks":24918,"value":246,"nodeType":79},{},[],{"data":24920,"content":24921,"nodeType":84},{},[24922],{"data":24923,"marks":24924,"value":254,"nodeType":79},{},[],{"metadata":24926,"sys":24929,"fields":24934},{"tags":24927,"concepts":24928},[],[],{"space":24930,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24932,"publishedVersion":59,"revision":22,"locale":27},{"sys":24931},{"type":12,"linkType":13,"id":14},{"sys":24933},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24935},{"url":270,"details":24936,"fileName":276,"contentType":277},{"size":272,"image":24937},{"width":274,"height":275},{"sys":24939,"fields":24942},{"id":24940,"createdAt":24941},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":24943,"slug":24944,"articleIntro":24943,"category":24945},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[24946],{"metadata":24947,"sys":24950,"fields":24957},{"tags":24948,"concepts":24949},[],[],{"space":24951,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":24953,"publishedVersion":225,"revision":59,"contentType":24955,"locale":27},{"sys":24952},{"type":12,"linkType":13,"id":14},{"sys":24954},{"id":20,"type":12,"linkType":21},{"sys":24956},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":24958,"metaTitle":235,"metaDescription":236,"mainTitle":24959,"subtitle":255,"heroImage":24974,"ctaButton":278,"ctaLink":279},[234],{"data":24960,"content":24961,"nodeType":71},{},[24962,24968],{"data":24963,"content":24964,"nodeType":247},{},[24965],{"data":24966,"marks":24967,"value":246,"nodeType":79},{},[],{"data":24969,"content":24970,"nodeType":84},{},[24971],{"data":24972,"marks":24973,"value":254,"nodeType":79},{},[],{"metadata":24975,"sys":24978,"fields":24983},{"tags":24976,"concepts":24977},[],[],{"space":24979,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":24981,"publishedVersion":59,"revision":22,"locale":27},{"sys":24980},{"type":12,"linkType":13,"id":14},{"sys":24982},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":24984},{"url":270,"details":24985,"fileName":276,"contentType":277},{"size":272,"image":24986},{"width":274,"height":275},{"sys":24988,"fields":24991},{"id":24989,"createdAt":24990},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":24992,"slug":24993,"articleIntro":24992,"category":24994},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[24995],{"metadata":24996,"sys":24999,"fields":25006},{"tags":24997,"concepts":24998},[],[],{"space":25000,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25002,"publishedVersion":225,"revision":59,"contentType":25004,"locale":27},{"sys":25001},{"type":12,"linkType":13,"id":14},{"sys":25003},{"id":20,"type":12,"linkType":21},{"sys":25005},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25007,"metaTitle":235,"metaDescription":236,"mainTitle":25008,"subtitle":255,"heroImage":25023,"ctaButton":278,"ctaLink":279},[234],{"data":25009,"content":25010,"nodeType":71},{},[25011,25017],{"data":25012,"content":25013,"nodeType":247},{},[25014],{"data":25015,"marks":25016,"value":246,"nodeType":79},{},[],{"data":25018,"content":25019,"nodeType":84},{},[25020],{"data":25021,"marks":25022,"value":254,"nodeType":79},{},[],{"metadata":25024,"sys":25027,"fields":25032},{"tags":25025,"concepts":25026},[],[],{"space":25028,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25030,"publishedVersion":59,"revision":22,"locale":27},{"sys":25029},{"type":12,"linkType":13,"id":14},{"sys":25031},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25033},{"url":270,"details":25034,"fileName":276,"contentType":277},{"size":272,"image":25035},{"width":274,"height":275},{"sys":25037,"fields":25040},{"id":25038,"createdAt":25039},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":25041,"slug":25042,"articleIntro":25041,"category":25043},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[25044],{"metadata":25045,"sys":25048,"fields":25055},{"tags":25046,"concepts":25047},[],[],{"space":25049,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25051,"publishedVersion":225,"revision":59,"contentType":25053,"locale":27},{"sys":25050},{"type":12,"linkType":13,"id":14},{"sys":25052},{"id":20,"type":12,"linkType":21},{"sys":25054},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25056,"metaTitle":235,"metaDescription":236,"mainTitle":25057,"subtitle":255,"heroImage":25072,"ctaButton":278,"ctaLink":279},[234],{"data":25058,"content":25059,"nodeType":71},{},[25060,25066],{"data":25061,"content":25062,"nodeType":247},{},[25063],{"data":25064,"marks":25065,"value":246,"nodeType":79},{},[],{"data":25067,"content":25068,"nodeType":84},{},[25069],{"data":25070,"marks":25071,"value":254,"nodeType":79},{},[],{"metadata":25073,"sys":25076,"fields":25081},{"tags":25074,"concepts":25075},[],[],{"space":25077,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25079,"publishedVersion":59,"revision":22,"locale":27},{"sys":25078},{"type":12,"linkType":13,"id":14},{"sys":25080},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25082},{"url":270,"details":25083,"fileName":276,"contentType":277},{"size":272,"image":25084},{"width":274,"height":275},{"sys":25086,"fields":25089},{"id":25087,"createdAt":25088},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":25090,"slug":25091,"articleIntro":25090,"category":25092},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[25093],{"metadata":25094,"sys":25097,"fields":25104},{"tags":25095,"concepts":25096},[],[],{"space":25098,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25100,"publishedVersion":225,"revision":59,"contentType":25102,"locale":27},{"sys":25099},{"type":12,"linkType":13,"id":14},{"sys":25101},{"id":20,"type":12,"linkType":21},{"sys":25103},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25105,"metaTitle":235,"metaDescription":236,"mainTitle":25106,"subtitle":255,"heroImage":25121,"ctaButton":278,"ctaLink":279},[234],{"data":25107,"content":25108,"nodeType":71},{},[25109,25115],{"data":25110,"content":25111,"nodeType":247},{},[25112],{"data":25113,"marks":25114,"value":246,"nodeType":79},{},[],{"data":25116,"content":25117,"nodeType":84},{},[25118],{"data":25119,"marks":25120,"value":254,"nodeType":79},{},[],{"metadata":25122,"sys":25125,"fields":25130},{"tags":25123,"concepts":25124},[],[],{"space":25126,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25128,"publishedVersion":59,"revision":22,"locale":27},{"sys":25127},{"type":12,"linkType":13,"id":14},{"sys":25129},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25131},{"url":270,"details":25132,"fileName":276,"contentType":277},{"size":272,"image":25133},{"width":274,"height":275},{"sys":25135,"fields":25138},{"id":25136,"createdAt":25137},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":25139,"slug":25140,"articleIntro":25139,"category":25141},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[25142],{"metadata":25143,"sys":25146,"fields":25153},{"tags":25144,"concepts":25145},[],[],{"space":25147,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25149,"publishedVersion":225,"revision":59,"contentType":25151,"locale":27},{"sys":25148},{"type":12,"linkType":13,"id":14},{"sys":25150},{"id":20,"type":12,"linkType":21},{"sys":25152},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25154,"metaTitle":235,"metaDescription":236,"mainTitle":25155,"subtitle":255,"heroImage":25170,"ctaButton":278,"ctaLink":279},[234],{"data":25156,"content":25157,"nodeType":71},{},[25158,25164],{"data":25159,"content":25160,"nodeType":247},{},[25161],{"data":25162,"marks":25163,"value":246,"nodeType":79},{},[],{"data":25165,"content":25166,"nodeType":84},{},[25167],{"data":25168,"marks":25169,"value":254,"nodeType":79},{},[],{"metadata":25171,"sys":25174,"fields":25179},{"tags":25172,"concepts":25173},[],[],{"space":25175,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25177,"publishedVersion":59,"revision":22,"locale":27},{"sys":25176},{"type":12,"linkType":13,"id":14},{"sys":25178},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25180},{"url":270,"details":25181,"fileName":276,"contentType":277},{"size":272,"image":25182},{"width":274,"height":275},{"sys":25184,"fields":25187},{"id":25185,"createdAt":25186},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":25188,"slug":25189,"articleIntro":25188,"category":25190},"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",[25191],{"metadata":25192,"sys":25195,"fields":25202},{"tags":25193,"concepts":25194},[],[],{"space":25196,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25198,"publishedVersion":225,"revision":59,"contentType":25200,"locale":27},{"sys":25197},{"type":12,"linkType":13,"id":14},{"sys":25199},{"id":20,"type":12,"linkType":21},{"sys":25201},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25203,"metaTitle":235,"metaDescription":236,"mainTitle":25204,"subtitle":255,"heroImage":25219,"ctaButton":278,"ctaLink":279},[234],{"data":25205,"content":25206,"nodeType":71},{},[25207,25213],{"data":25208,"content":25209,"nodeType":247},{},[25210],{"data":25211,"marks":25212,"value":246,"nodeType":79},{},[],{"data":25214,"content":25215,"nodeType":84},{},[25216],{"data":25217,"marks":25218,"value":254,"nodeType":79},{},[],{"metadata":25220,"sys":25223,"fields":25228},{"tags":25221,"concepts":25222},[],[],{"space":25224,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25226,"publishedVersion":59,"revision":22,"locale":27},{"sys":25225},{"type":12,"linkType":13,"id":14},{"sys":25227},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25229},{"url":270,"details":25230,"fileName":276,"contentType":277},{"size":272,"image":25231},{"width":274,"height":275},{"sys":25233,"fields":25236},{"id":25234,"createdAt":25235},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":25237,"slug":25238,"articleIntro":-1,"category":25239},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[25240],{"metadata":25241,"sys":25244,"fields":25251},{"tags":25242,"concepts":25243},[],[],{"space":25245,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25247,"publishedVersion":225,"revision":59,"contentType":25249,"locale":27},{"sys":25246},{"type":12,"linkType":13,"id":14},{"sys":25248},{"id":20,"type":12,"linkType":21},{"sys":25250},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25252,"metaTitle":235,"metaDescription":236,"mainTitle":25253,"subtitle":255,"heroImage":25268,"ctaButton":278,"ctaLink":279},[234],{"data":25254,"content":25255,"nodeType":71},{},[25256,25262],{"data":25257,"content":25258,"nodeType":247},{},[25259],{"data":25260,"marks":25261,"value":246,"nodeType":79},{},[],{"data":25263,"content":25264,"nodeType":84},{},[25265],{"data":25266,"marks":25267,"value":254,"nodeType":79},{},[],{"metadata":25269,"sys":25272,"fields":25277},{"tags":25270,"concepts":25271},[],[],{"space":25273,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25275,"publishedVersion":59,"revision":22,"locale":27},{"sys":25274},{"type":12,"linkType":13,"id":14},{"sys":25276},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25278},{"url":270,"details":25279,"fileName":276,"contentType":277},{"size":272,"image":25280},{"width":274,"height":275},{"sys":25282,"fields":25285},{"id":25283,"createdAt":25284},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":25286,"slug":25287,"articleIntro":25288,"category":25289},"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.",[25290],{"metadata":25291,"sys":25294,"fields":25301},{"tags":25292,"concepts":25293},[],[],{"space":25295,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25297,"publishedVersion":225,"revision":59,"contentType":25299,"locale":27},{"sys":25296},{"type":12,"linkType":13,"id":14},{"sys":25298},{"id":20,"type":12,"linkType":21},{"sys":25300},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25302,"metaTitle":235,"metaDescription":236,"mainTitle":25303,"subtitle":255,"heroImage":25318,"ctaButton":278,"ctaLink":279},[234],{"data":25304,"content":25305,"nodeType":71},{},[25306,25312],{"data":25307,"content":25308,"nodeType":247},{},[25309],{"data":25310,"marks":25311,"value":246,"nodeType":79},{},[],{"data":25313,"content":25314,"nodeType":84},{},[25315],{"data":25316,"marks":25317,"value":254,"nodeType":79},{},[],{"metadata":25319,"sys":25322,"fields":25327},{"tags":25320,"concepts":25321},[],[],{"space":25323,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25325,"publishedVersion":59,"revision":22,"locale":27},{"sys":25324},{"type":12,"linkType":13,"id":14},{"sys":25326},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25328},{"url":270,"details":25329,"fileName":276,"contentType":277},{"size":272,"image":25330},{"width":274,"height":275},{"sys":25332,"fields":25335},{"id":25333,"createdAt":25334},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":25336,"slug":25337,"articleIntro":-1,"category":25338},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[25339],{"metadata":25340,"sys":25343,"fields":25350},{"tags":25341,"concepts":25342},[],[],{"space":25344,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25346,"publishedVersion":225,"revision":59,"contentType":25348,"locale":27},{"sys":25345},{"type":12,"linkType":13,"id":14},{"sys":25347},{"id":20,"type":12,"linkType":21},{"sys":25349},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25351,"metaTitle":235,"metaDescription":236,"mainTitle":25352,"subtitle":255,"heroImage":25367,"ctaButton":278,"ctaLink":279},[234],{"data":25353,"content":25354,"nodeType":71},{},[25355,25361],{"data":25356,"content":25357,"nodeType":247},{},[25358],{"data":25359,"marks":25360,"value":246,"nodeType":79},{},[],{"data":25362,"content":25363,"nodeType":84},{},[25364],{"data":25365,"marks":25366,"value":254,"nodeType":79},{},[],{"metadata":25368,"sys":25371,"fields":25376},{"tags":25369,"concepts":25370},[],[],{"space":25372,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25374,"publishedVersion":59,"revision":22,"locale":27},{"sys":25373},{"type":12,"linkType":13,"id":14},{"sys":25375},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25377},{"url":270,"details":25378,"fileName":276,"contentType":277},{"size":272,"image":25379},{"width":274,"height":275},{"sys":25381,"fields":25384},{"id":25382,"createdAt":25383},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":25385,"slug":25386,"articleIntro":25385,"category":25387},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[25388],{"metadata":25389,"sys":25392,"fields":25399},{"tags":25390,"concepts":25391},[],[],{"space":25393,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25395,"publishedVersion":225,"revision":59,"contentType":25397,"locale":27},{"sys":25394},{"type":12,"linkType":13,"id":14},{"sys":25396},{"id":20,"type":12,"linkType":21},{"sys":25398},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25400,"metaTitle":235,"metaDescription":236,"mainTitle":25401,"subtitle":255,"heroImage":25416,"ctaButton":278,"ctaLink":279},[234],{"data":25402,"content":25403,"nodeType":71},{},[25404,25410],{"data":25405,"content":25406,"nodeType":247},{},[25407],{"data":25408,"marks":25409,"value":246,"nodeType":79},{},[],{"data":25411,"content":25412,"nodeType":84},{},[25413],{"data":25414,"marks":25415,"value":254,"nodeType":79},{},[],{"metadata":25417,"sys":25420,"fields":25425},{"tags":25418,"concepts":25419},[],[],{"space":25421,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25423,"publishedVersion":59,"revision":22,"locale":27},{"sys":25422},{"type":12,"linkType":13,"id":14},{"sys":25424},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25426},{"url":270,"details":25427,"fileName":276,"contentType":277},{"size":272,"image":25428},{"width":274,"height":275},{"sys":25430,"fields":25433},{"id":25431,"createdAt":25432},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25434,"slug":25435,"articleIntro":-1,"category":25436},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25437],{"metadata":25438,"sys":25441,"fields":25448},{"tags":25439,"concepts":25440},[],[],{"space":25442,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25444,"publishedVersion":225,"revision":59,"contentType":25446,"locale":27},{"sys":25443},{"type":12,"linkType":13,"id":14},{"sys":25445},{"id":20,"type":12,"linkType":21},{"sys":25447},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25449,"metaTitle":235,"metaDescription":236,"mainTitle":25450,"subtitle":255,"heroImage":25465,"ctaButton":278,"ctaLink":279},[234],{"data":25451,"content":25452,"nodeType":71},{},[25453,25459],{"data":25454,"content":25455,"nodeType":247},{},[25456],{"data":25457,"marks":25458,"value":246,"nodeType":79},{},[],{"data":25460,"content":25461,"nodeType":84},{},[25462],{"data":25463,"marks":25464,"value":254,"nodeType":79},{},[],{"metadata":25466,"sys":25469,"fields":25474},{"tags":25467,"concepts":25468},[],[],{"space":25470,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25472,"publishedVersion":59,"revision":22,"locale":27},{"sys":25471},{"type":12,"linkType":13,"id":14},{"sys":25473},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25475},{"url":270,"details":25476,"fileName":276,"contentType":277},{"size":272,"image":25477},{"width":274,"height":275},{"sys":25479,"fields":25482},{"id":25480,"createdAt":25481},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":25483,"slug":25484,"articleIntro":-1,"category":25485},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[25486],{"metadata":25487,"sys":25490,"fields":25497},{"tags":25488,"concepts":25489},[],[],{"space":25491,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25493,"publishedVersion":225,"revision":59,"contentType":25495,"locale":27},{"sys":25492},{"type":12,"linkType":13,"id":14},{"sys":25494},{"id":20,"type":12,"linkType":21},{"sys":25496},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25498,"metaTitle":235,"metaDescription":236,"mainTitle":25499,"subtitle":255,"heroImage":25514,"ctaButton":278,"ctaLink":279},[234],{"data":25500,"content":25501,"nodeType":71},{},[25502,25508],{"data":25503,"content":25504,"nodeType":247},{},[25505],{"data":25506,"marks":25507,"value":246,"nodeType":79},{},[],{"data":25509,"content":25510,"nodeType":84},{},[25511],{"data":25512,"marks":25513,"value":254,"nodeType":79},{},[],{"metadata":25515,"sys":25518,"fields":25523},{"tags":25516,"concepts":25517},[],[],{"space":25519,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25521,"publishedVersion":59,"revision":22,"locale":27},{"sys":25520},{"type":12,"linkType":13,"id":14},{"sys":25522},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25524},{"url":270,"details":25525,"fileName":276,"contentType":277},{"size":272,"image":25526},{"width":274,"height":275},{"sys":25528,"fields":25531},{"id":25529,"createdAt":25530},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":25532,"slug":25533,"articleIntro":25532,"category":25534},"475 - Comptes d'attente","compte-475-comptes-d-attente",[25535],{"metadata":25536,"sys":25539,"fields":25546},{"tags":25537,"concepts":25538},[],[],{"space":25540,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25542,"publishedVersion":225,"revision":59,"contentType":25544,"locale":27},{"sys":25541},{"type":12,"linkType":13,"id":14},{"sys":25543},{"id":20,"type":12,"linkType":21},{"sys":25545},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25547,"metaTitle":235,"metaDescription":236,"mainTitle":25548,"subtitle":255,"heroImage":25563,"ctaButton":278,"ctaLink":279},[234],{"data":25549,"content":25550,"nodeType":71},{},[25551,25557],{"data":25552,"content":25553,"nodeType":247},{},[25554],{"data":25555,"marks":25556,"value":246,"nodeType":79},{},[],{"data":25558,"content":25559,"nodeType":84},{},[25560],{"data":25561,"marks":25562,"value":254,"nodeType":79},{},[],{"metadata":25564,"sys":25567,"fields":25572},{"tags":25565,"concepts":25566},[],[],{"space":25568,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25570,"publishedVersion":59,"revision":22,"locale":27},{"sys":25569},{"type":12,"linkType":13,"id":14},{"sys":25571},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25573},{"url":270,"details":25574,"fileName":276,"contentType":277},{"size":272,"image":25575},{"width":274,"height":275},{"sys":25577,"fields":25580},{"id":25578,"createdAt":25579},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":25581,"slug":25582,"articleIntro":25581,"category":25583},"613 - Locations","compte-613-locations",[25584],{"metadata":25585,"sys":25588,"fields":25595},{"tags":25586,"concepts":25587},[],[],{"space":25589,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25591,"publishedVersion":225,"revision":59,"contentType":25593,"locale":27},{"sys":25590},{"type":12,"linkType":13,"id":14},{"sys":25592},{"id":20,"type":12,"linkType":21},{"sys":25594},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25596,"metaTitle":235,"metaDescription":236,"mainTitle":25597,"subtitle":255,"heroImage":25612,"ctaButton":278,"ctaLink":279},[234],{"data":25598,"content":25599,"nodeType":71},{},[25600,25606],{"data":25601,"content":25602,"nodeType":247},{},[25603],{"data":25604,"marks":25605,"value":246,"nodeType":79},{},[],{"data":25607,"content":25608,"nodeType":84},{},[25609],{"data":25610,"marks":25611,"value":254,"nodeType":79},{},[],{"metadata":25613,"sys":25616,"fields":25621},{"tags":25614,"concepts":25615},[],[],{"space":25617,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25619,"publishedVersion":59,"revision":22,"locale":27},{"sys":25618},{"type":12,"linkType":13,"id":14},{"sys":25620},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25622},{"url":270,"details":25623,"fileName":276,"contentType":277},{"size":272,"image":25624},{"width":274,"height":275},{"sys":25626,"fields":25629},{"id":25627,"createdAt":25628},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":25630,"slug":25631,"articleIntro":25630,"category":25632},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[25633],{"metadata":25634,"sys":25637,"fields":25644},{"tags":25635,"concepts":25636},[],[],{"space":25638,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25640,"publishedVersion":225,"revision":59,"contentType":25642,"locale":27},{"sys":25639},{"type":12,"linkType":13,"id":14},{"sys":25641},{"id":20,"type":12,"linkType":21},{"sys":25643},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25645,"metaTitle":235,"metaDescription":236,"mainTitle":25646,"subtitle":255,"heroImage":25661,"ctaButton":278,"ctaLink":279},[234],{"data":25647,"content":25648,"nodeType":71},{},[25649,25655],{"data":25650,"content":25651,"nodeType":247},{},[25652],{"data":25653,"marks":25654,"value":246,"nodeType":79},{},[],{"data":25656,"content":25657,"nodeType":84},{},[25658],{"data":25659,"marks":25660,"value":254,"nodeType":79},{},[],{"metadata":25662,"sys":25665,"fields":25670},{"tags":25663,"concepts":25664},[],[],{"space":25666,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25668,"publishedVersion":59,"revision":22,"locale":27},{"sys":25667},{"type":12,"linkType":13,"id":14},{"sys":25669},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25671},{"url":270,"details":25672,"fileName":276,"contentType":277},{"size":272,"image":25673},{"width":274,"height":275},{"sys":25675,"fields":25678},{"id":25676,"createdAt":25677},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":25679,"slug":25680,"articleIntro":25679,"category":25681},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[25682],{"metadata":25683,"sys":25686,"fields":25693},{"tags":25684,"concepts":25685},[],[],{"space":25687,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25689,"publishedVersion":225,"revision":59,"contentType":25691,"locale":27},{"sys":25688},{"type":12,"linkType":13,"id":14},{"sys":25690},{"id":20,"type":12,"linkType":21},{"sys":25692},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25694,"metaTitle":235,"metaDescription":236,"mainTitle":25695,"subtitle":255,"heroImage":25710,"ctaButton":278,"ctaLink":279},[234],{"data":25696,"content":25697,"nodeType":71},{},[25698,25704],{"data":25699,"content":25700,"nodeType":247},{},[25701],{"data":25702,"marks":25703,"value":246,"nodeType":79},{},[],{"data":25705,"content":25706,"nodeType":84},{},[25707],{"data":25708,"marks":25709,"value":254,"nodeType":79},{},[],{"metadata":25711,"sys":25714,"fields":25719},{"tags":25712,"concepts":25713},[],[],{"space":25715,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25717,"publishedVersion":59,"revision":22,"locale":27},{"sys":25716},{"type":12,"linkType":13,"id":14},{"sys":25718},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25720},{"url":270,"details":25721,"fileName":276,"contentType":277},{"size":272,"image":25722},{"width":274,"height":275},{"sys":25724,"fields":25727},{"id":25725,"createdAt":25726},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":25728,"slug":25729,"articleIntro":-1,"category":25730},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[25731],{"metadata":25732,"sys":25735,"fields":25742},{"tags":25733,"concepts":25734},[],[],{"space":25736,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25738,"publishedVersion":225,"revision":59,"contentType":25740,"locale":27},{"sys":25737},{"type":12,"linkType":13,"id":14},{"sys":25739},{"id":20,"type":12,"linkType":21},{"sys":25741},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25743,"metaTitle":235,"metaDescription":236,"mainTitle":25744,"subtitle":255,"heroImage":25759,"ctaButton":278,"ctaLink":279},[234],{"data":25745,"content":25746,"nodeType":71},{},[25747,25753],{"data":25748,"content":25749,"nodeType":247},{},[25750],{"data":25751,"marks":25752,"value":246,"nodeType":79},{},[],{"data":25754,"content":25755,"nodeType":84},{},[25756],{"data":25757,"marks":25758,"value":254,"nodeType":79},{},[],{"metadata":25760,"sys":25763,"fields":25768},{"tags":25761,"concepts":25762},[],[],{"space":25764,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25766,"publishedVersion":59,"revision":22,"locale":27},{"sys":25765},{"type":12,"linkType":13,"id":14},{"sys":25767},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25769},{"url":270,"details":25770,"fileName":276,"contentType":277},{"size":272,"image":25771},{"width":274,"height":275},{"sys":25773,"fields":25776},{"id":25774,"createdAt":25775},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":25777,"slug":25778,"articleIntro":25777,"category":25779},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[25780],{"metadata":25781,"sys":25784,"fields":25791},{"tags":25782,"concepts":25783},[],[],{"space":25785,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25787,"publishedVersion":225,"revision":59,"contentType":25789,"locale":27},{"sys":25786},{"type":12,"linkType":13,"id":14},{"sys":25788},{"id":20,"type":12,"linkType":21},{"sys":25790},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25792,"metaTitle":235,"metaDescription":236,"mainTitle":25793,"subtitle":255,"heroImage":25808,"ctaButton":278,"ctaLink":279},[234],{"data":25794,"content":25795,"nodeType":71},{},[25796,25802],{"data":25797,"content":25798,"nodeType":247},{},[25799],{"data":25800,"marks":25801,"value":246,"nodeType":79},{},[],{"data":25803,"content":25804,"nodeType":84},{},[25805],{"data":25806,"marks":25807,"value":254,"nodeType":79},{},[],{"metadata":25809,"sys":25812,"fields":25817},{"tags":25810,"concepts":25811},[],[],{"space":25813,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25815,"publishedVersion":59,"revision":22,"locale":27},{"sys":25814},{"type":12,"linkType":13,"id":14},{"sys":25816},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25818},{"url":270,"details":25819,"fileName":276,"contentType":277},{"size":272,"image":25820},{"width":274,"height":275},{"sys":25822,"fields":25825},{"id":25823,"createdAt":25824},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":25826,"slug":25827,"articleIntro":25828,"category":25829},"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.",[25830],{"metadata":25831,"sys":25834,"fields":25841},{"tags":25832,"concepts":25833},[],[],{"space":25835,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25837,"publishedVersion":225,"revision":59,"contentType":25839,"locale":27},{"sys":25836},{"type":12,"linkType":13,"id":14},{"sys":25838},{"id":20,"type":12,"linkType":21},{"sys":25840},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25842,"metaTitle":235,"metaDescription":236,"mainTitle":25843,"subtitle":255,"heroImage":25858,"ctaButton":278,"ctaLink":279},[234],{"data":25844,"content":25845,"nodeType":71},{},[25846,25852],{"data":25847,"content":25848,"nodeType":247},{},[25849],{"data":25850,"marks":25851,"value":246,"nodeType":79},{},[],{"data":25853,"content":25854,"nodeType":84},{},[25855],{"data":25856,"marks":25857,"value":254,"nodeType":79},{},[],{"metadata":25859,"sys":25862,"fields":25867},{"tags":25860,"concepts":25861},[],[],{"space":25863,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25865,"publishedVersion":59,"revision":22,"locale":27},{"sys":25864},{"type":12,"linkType":13,"id":14},{"sys":25866},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25868},{"url":270,"details":25869,"fileName":276,"contentType":277},{"size":272,"image":25870},{"width":274,"height":275},{"sys":25872,"fields":25875},{"id":25873,"createdAt":25874},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":25876,"slug":25877,"articleIntro":25876,"category":25878},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[25879],{"metadata":25880,"sys":25883,"fields":25890},{"tags":25881,"concepts":25882},[],[],{"space":25884,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25886,"publishedVersion":225,"revision":59,"contentType":25888,"locale":27},{"sys":25885},{"type":12,"linkType":13,"id":14},{"sys":25887},{"id":20,"type":12,"linkType":21},{"sys":25889},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25891,"metaTitle":235,"metaDescription":236,"mainTitle":25892,"subtitle":255,"heroImage":25907,"ctaButton":278,"ctaLink":279},[234],{"data":25893,"content":25894,"nodeType":71},{},[25895,25901],{"data":25896,"content":25897,"nodeType":247},{},[25898],{"data":25899,"marks":25900,"value":246,"nodeType":79},{},[],{"data":25902,"content":25903,"nodeType":84},{},[25904],{"data":25905,"marks":25906,"value":254,"nodeType":79},{},[],{"metadata":25908,"sys":25911,"fields":25916},{"tags":25909,"concepts":25910},[],[],{"space":25912,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25914,"publishedVersion":59,"revision":22,"locale":27},{"sys":25913},{"type":12,"linkType":13,"id":14},{"sys":25915},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25917},{"url":270,"details":25918,"fileName":276,"contentType":277},{"size":272,"image":25919},{"width":274,"height":275},{"sys":25921,"fields":25924},{"id":25922,"createdAt":25923},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":25925,"slug":25926,"articleIntro":-1,"category":25927},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[25928],{"metadata":25929,"sys":25932,"fields":25939},{"tags":25930,"concepts":25931},[],[],{"space":25933,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25935,"publishedVersion":225,"revision":59,"contentType":25937,"locale":27},{"sys":25934},{"type":12,"linkType":13,"id":14},{"sys":25936},{"id":20,"type":12,"linkType":21},{"sys":25938},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25940,"metaTitle":235,"metaDescription":236,"mainTitle":25941,"subtitle":255,"heroImage":25956,"ctaButton":278,"ctaLink":279},[234],{"data":25942,"content":25943,"nodeType":71},{},[25944,25950],{"data":25945,"content":25946,"nodeType":247},{},[25947],{"data":25948,"marks":25949,"value":246,"nodeType":79},{},[],{"data":25951,"content":25952,"nodeType":84},{},[25953],{"data":25954,"marks":25955,"value":254,"nodeType":79},{},[],{"metadata":25957,"sys":25960,"fields":25965},{"tags":25958,"concepts":25959},[],[],{"space":25961,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":25963,"publishedVersion":59,"revision":22,"locale":27},{"sys":25962},{"type":12,"linkType":13,"id":14},{"sys":25964},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":25966},{"url":270,"details":25967,"fileName":276,"contentType":277},{"size":272,"image":25968},{"width":274,"height":275},{"sys":25970,"fields":25973},{"id":25971,"createdAt":25972},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":25974,"slug":25975,"articleIntro":-1,"category":25976},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[25977],{"metadata":25978,"sys":25981,"fields":25988},{"tags":25979,"concepts":25980},[],[],{"space":25982,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":25984,"publishedVersion":225,"revision":59,"contentType":25986,"locale":27},{"sys":25983},{"type":12,"linkType":13,"id":14},{"sys":25985},{"id":20,"type":12,"linkType":21},{"sys":25987},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":25989,"metaTitle":235,"metaDescription":236,"mainTitle":25990,"subtitle":255,"heroImage":26005,"ctaButton":278,"ctaLink":279},[234],{"data":25991,"content":25992,"nodeType":71},{},[25993,25999],{"data":25994,"content":25995,"nodeType":247},{},[25996],{"data":25997,"marks":25998,"value":246,"nodeType":79},{},[],{"data":26000,"content":26001,"nodeType":84},{},[26002],{"data":26003,"marks":26004,"value":254,"nodeType":79},{},[],{"metadata":26006,"sys":26009,"fields":26014},{"tags":26007,"concepts":26008},[],[],{"space":26010,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26012,"publishedVersion":59,"revision":22,"locale":27},{"sys":26011},{"type":12,"linkType":13,"id":14},{"sys":26013},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26015},{"url":270,"details":26016,"fileName":276,"contentType":277},{"size":272,"image":26017},{"width":274,"height":275},{"sys":26019,"fields":26022},{"id":26020,"createdAt":26021},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":26023,"slug":26024,"articleIntro":26023,"category":26025},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[26026],{"metadata":26027,"sys":26030,"fields":26037},{"tags":26028,"concepts":26029},[],[],{"space":26031,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26033,"publishedVersion":225,"revision":59,"contentType":26035,"locale":27},{"sys":26032},{"type":12,"linkType":13,"id":14},{"sys":26034},{"id":20,"type":12,"linkType":21},{"sys":26036},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26038,"metaTitle":235,"metaDescription":236,"mainTitle":26039,"subtitle":255,"heroImage":26054,"ctaButton":278,"ctaLink":279},[234],{"data":26040,"content":26041,"nodeType":71},{},[26042,26048],{"data":26043,"content":26044,"nodeType":247},{},[26045],{"data":26046,"marks":26047,"value":246,"nodeType":79},{},[],{"data":26049,"content":26050,"nodeType":84},{},[26051],{"data":26052,"marks":26053,"value":254,"nodeType":79},{},[],{"metadata":26055,"sys":26058,"fields":26063},{"tags":26056,"concepts":26057},[],[],{"space":26059,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26061,"publishedVersion":59,"revision":22,"locale":27},{"sys":26060},{"type":12,"linkType":13,"id":14},{"sys":26062},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26064},{"url":270,"details":26065,"fileName":276,"contentType":277},{"size":272,"image":26066},{"width":274,"height":275},{"sys":26068,"fields":26071},{"id":26069,"createdAt":26070},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":26072,"slug":26073,"articleIntro":26072,"category":26074},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[26075],{"metadata":26076,"sys":26079,"fields":26086},{"tags":26077,"concepts":26078},[],[],{"space":26080,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26082,"publishedVersion":225,"revision":59,"contentType":26084,"locale":27},{"sys":26081},{"type":12,"linkType":13,"id":14},{"sys":26083},{"id":20,"type":12,"linkType":21},{"sys":26085},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26087,"metaTitle":235,"metaDescription":236,"mainTitle":26088,"subtitle":255,"heroImage":26103,"ctaButton":278,"ctaLink":279},[234],{"data":26089,"content":26090,"nodeType":71},{},[26091,26097],{"data":26092,"content":26093,"nodeType":247},{},[26094],{"data":26095,"marks":26096,"value":246,"nodeType":79},{},[],{"data":26098,"content":26099,"nodeType":84},{},[26100],{"data":26101,"marks":26102,"value":254,"nodeType":79},{},[],{"metadata":26104,"sys":26107,"fields":26112},{"tags":26105,"concepts":26106},[],[],{"space":26108,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26110,"publishedVersion":59,"revision":22,"locale":27},{"sys":26109},{"type":12,"linkType":13,"id":14},{"sys":26111},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26113},{"url":270,"details":26114,"fileName":276,"contentType":277},{"size":272,"image":26115},{"width":274,"height":275},{"sys":26117,"fields":26120},{"id":26118,"createdAt":26119},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":26121,"slug":26122,"articleIntro":26121,"category":26123},"6331 - Versement de transport","compte-6331-versement-de-transport",[26124],{"metadata":26125,"sys":26128,"fields":26135},{"tags":26126,"concepts":26127},[],[],{"space":26129,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26131,"publishedVersion":225,"revision":59,"contentType":26133,"locale":27},{"sys":26130},{"type":12,"linkType":13,"id":14},{"sys":26132},{"id":20,"type":12,"linkType":21},{"sys":26134},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26136,"metaTitle":235,"metaDescription":236,"mainTitle":26137,"subtitle":255,"heroImage":26152,"ctaButton":278,"ctaLink":279},[234],{"data":26138,"content":26139,"nodeType":71},{},[26140,26146],{"data":26141,"content":26142,"nodeType":247},{},[26143],{"data":26144,"marks":26145,"value":246,"nodeType":79},{},[],{"data":26147,"content":26148,"nodeType":84},{},[26149],{"data":26150,"marks":26151,"value":254,"nodeType":79},{},[],{"metadata":26153,"sys":26156,"fields":26161},{"tags":26154,"concepts":26155},[],[],{"space":26157,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26159,"publishedVersion":59,"revision":22,"locale":27},{"sys":26158},{"type":12,"linkType":13,"id":14},{"sys":26160},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26162},{"url":270,"details":26163,"fileName":276,"contentType":277},{"size":272,"image":26164},{"width":274,"height":275},{"sys":26166,"fields":26169},{"id":26167,"createdAt":26168},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":26170,"slug":26171,"articleIntro":26170,"category":26172},"Compte 53 - Caisse","compte-53-caisse",[26173],{"metadata":26174,"sys":26177,"fields":26184},{"tags":26175,"concepts":26176},[],[],{"space":26178,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26180,"publishedVersion":225,"revision":59,"contentType":26182,"locale":27},{"sys":26179},{"type":12,"linkType":13,"id":14},{"sys":26181},{"id":20,"type":12,"linkType":21},{"sys":26183},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26185,"metaTitle":235,"metaDescription":236,"mainTitle":26186,"subtitle":255,"heroImage":26201,"ctaButton":278,"ctaLink":279},[234],{"data":26187,"content":26188,"nodeType":71},{},[26189,26195],{"data":26190,"content":26191,"nodeType":247},{},[26192],{"data":26193,"marks":26194,"value":246,"nodeType":79},{},[],{"data":26196,"content":26197,"nodeType":84},{},[26198],{"data":26199,"marks":26200,"value":254,"nodeType":79},{},[],{"metadata":26202,"sys":26205,"fields":26210},{"tags":26203,"concepts":26204},[],[],{"space":26206,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26208,"publishedVersion":59,"revision":22,"locale":27},{"sys":26207},{"type":12,"linkType":13,"id":14},{"sys":26209},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26211},{"url":270,"details":26212,"fileName":276,"contentType":277},{"size":272,"image":26213},{"width":274,"height":275},{"sys":26215,"fields":26218},{"id":26216,"createdAt":26217},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":26219,"slug":26220,"articleIntro":26219,"category":26221},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[26222],{"metadata":26223,"sys":26226,"fields":26233},{"tags":26224,"concepts":26225},[],[],{"space":26227,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26229,"publishedVersion":225,"revision":59,"contentType":26231,"locale":27},{"sys":26228},{"type":12,"linkType":13,"id":14},{"sys":26230},{"id":20,"type":12,"linkType":21},{"sys":26232},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26234,"metaTitle":235,"metaDescription":236,"mainTitle":26235,"subtitle":255,"heroImage":26250,"ctaButton":278,"ctaLink":279},[234],{"data":26236,"content":26237,"nodeType":71},{},[26238,26244],{"data":26239,"content":26240,"nodeType":247},{},[26241],{"data":26242,"marks":26243,"value":246,"nodeType":79},{},[],{"data":26245,"content":26246,"nodeType":84},{},[26247],{"data":26248,"marks":26249,"value":254,"nodeType":79},{},[],{"metadata":26251,"sys":26254,"fields":26259},{"tags":26252,"concepts":26253},[],[],{"space":26255,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26257,"publishedVersion":59,"revision":22,"locale":27},{"sys":26256},{"type":12,"linkType":13,"id":14},{"sys":26258},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26260},{"url":270,"details":26261,"fileName":276,"contentType":277},{"size":272,"image":26262},{"width":274,"height":275},{"sys":26264,"fields":26266},{"id":26265,"createdAt":13517},"3I5KJd4shZBebKbC7AQxh7",{"title":26267,"slug":26268,"articleIntro":26267,"category":26269},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[26270],{"metadata":26271,"sys":26274,"fields":26281},{"tags":26272,"concepts":26273},[],[],{"space":26275,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26277,"publishedVersion":225,"revision":59,"contentType":26279,"locale":27},{"sys":26276},{"type":12,"linkType":13,"id":14},{"sys":26278},{"id":20,"type":12,"linkType":21},{"sys":26280},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26282,"metaTitle":235,"metaDescription":236,"mainTitle":26283,"subtitle":255,"heroImage":26298,"ctaButton":278,"ctaLink":279},[234],{"data":26284,"content":26285,"nodeType":71},{},[26286,26292],{"data":26287,"content":26288,"nodeType":247},{},[26289],{"data":26290,"marks":26291,"value":246,"nodeType":79},{},[],{"data":26293,"content":26294,"nodeType":84},{},[26295],{"data":26296,"marks":26297,"value":254,"nodeType":79},{},[],{"metadata":26299,"sys":26302,"fields":26307},{"tags":26300,"concepts":26301},[],[],{"space":26303,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26305,"publishedVersion":59,"revision":22,"locale":27},{"sys":26304},{"type":12,"linkType":13,"id":14},{"sys":26306},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26308},{"url":270,"details":26309,"fileName":276,"contentType":277},{"size":272,"image":26310},{"width":274,"height":275},{"sys":26312,"fields":26315},{"id":26313,"createdAt":26314},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":26316,"slug":26317,"articleIntro":-1,"category":26318},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[26319],{"metadata":26320,"sys":26323,"fields":26330},{"tags":26321,"concepts":26322},[],[],{"space":26324,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26326,"publishedVersion":225,"revision":59,"contentType":26328,"locale":27},{"sys":26325},{"type":12,"linkType":13,"id":14},{"sys":26327},{"id":20,"type":12,"linkType":21},{"sys":26329},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26331,"metaTitle":235,"metaDescription":236,"mainTitle":26332,"subtitle":255,"heroImage":26347,"ctaButton":278,"ctaLink":279},[234],{"data":26333,"content":26334,"nodeType":71},{},[26335,26341],{"data":26336,"content":26337,"nodeType":247},{},[26338],{"data":26339,"marks":26340,"value":246,"nodeType":79},{},[],{"data":26342,"content":26343,"nodeType":84},{},[26344],{"data":26345,"marks":26346,"value":254,"nodeType":79},{},[],{"metadata":26348,"sys":26351,"fields":26356},{"tags":26349,"concepts":26350},[],[],{"space":26352,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26354,"publishedVersion":59,"revision":22,"locale":27},{"sys":26353},{"type":12,"linkType":13,"id":14},{"sys":26355},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26357},{"url":270,"details":26358,"fileName":276,"contentType":277},{"size":272,"image":26359},{"width":274,"height":275},{"sys":26361,"fields":26364},{"id":26362,"createdAt":26363},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":26365,"slug":26366,"articleIntro":26365,"category":26367},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[26368],{"metadata":26369,"sys":26372,"fields":26379},{"tags":26370,"concepts":26371},[],[],{"space":26373,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26375,"publishedVersion":225,"revision":59,"contentType":26377,"locale":27},{"sys":26374},{"type":12,"linkType":13,"id":14},{"sys":26376},{"id":20,"type":12,"linkType":21},{"sys":26378},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26380,"metaTitle":235,"metaDescription":236,"mainTitle":26381,"subtitle":255,"heroImage":26396,"ctaButton":278,"ctaLink":279},[234],{"data":26382,"content":26383,"nodeType":71},{},[26384,26390],{"data":26385,"content":26386,"nodeType":247},{},[26387],{"data":26388,"marks":26389,"value":246,"nodeType":79},{},[],{"data":26391,"content":26392,"nodeType":84},{},[26393],{"data":26394,"marks":26395,"value":254,"nodeType":79},{},[],{"metadata":26397,"sys":26400,"fields":26405},{"tags":26398,"concepts":26399},[],[],{"space":26401,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26403,"publishedVersion":59,"revision":22,"locale":27},{"sys":26402},{"type":12,"linkType":13,"id":14},{"sys":26404},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26406},{"url":270,"details":26407,"fileName":276,"contentType":277},{"size":272,"image":26408},{"width":274,"height":275},{"sys":26410,"fields":26413},{"id":26411,"createdAt":26412},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":26414,"slug":26415,"articleIntro":26414,"category":26416},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[26417],{"metadata":26418,"sys":26421,"fields":26428},{"tags":26419,"concepts":26420},[],[],{"space":26422,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26424,"publishedVersion":225,"revision":59,"contentType":26426,"locale":27},{"sys":26423},{"type":12,"linkType":13,"id":14},{"sys":26425},{"id":20,"type":12,"linkType":21},{"sys":26427},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26429,"metaTitle":235,"metaDescription":236,"mainTitle":26430,"subtitle":255,"heroImage":26445,"ctaButton":278,"ctaLink":279},[234],{"data":26431,"content":26432,"nodeType":71},{},[26433,26439],{"data":26434,"content":26435,"nodeType":247},{},[26436],{"data":26437,"marks":26438,"value":246,"nodeType":79},{},[],{"data":26440,"content":26441,"nodeType":84},{},[26442],{"data":26443,"marks":26444,"value":254,"nodeType":79},{},[],{"metadata":26446,"sys":26449,"fields":26454},{"tags":26447,"concepts":26448},[],[],{"space":26450,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26452,"publishedVersion":59,"revision":22,"locale":27},{"sys":26451},{"type":12,"linkType":13,"id":14},{"sys":26453},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26455},{"url":270,"details":26456,"fileName":276,"contentType":277},{"size":272,"image":26457},{"width":274,"height":275},{"sys":26459,"fields":26462},{"id":26460,"createdAt":26461},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":26463,"slug":26464,"articleIntro":-1,"category":26465},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[26466],{"metadata":26467,"sys":26470,"fields":26477},{"tags":26468,"concepts":26469},[],[],{"space":26471,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26473,"publishedVersion":225,"revision":59,"contentType":26475,"locale":27},{"sys":26472},{"type":12,"linkType":13,"id":14},{"sys":26474},{"id":20,"type":12,"linkType":21},{"sys":26476},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26478,"metaTitle":235,"metaDescription":236,"mainTitle":26479,"subtitle":255,"heroImage":26494,"ctaButton":278,"ctaLink":279},[234],{"data":26480,"content":26481,"nodeType":71},{},[26482,26488],{"data":26483,"content":26484,"nodeType":247},{},[26485],{"data":26486,"marks":26487,"value":246,"nodeType":79},{},[],{"data":26489,"content":26490,"nodeType":84},{},[26491],{"data":26492,"marks":26493,"value":254,"nodeType":79},{},[],{"metadata":26495,"sys":26498,"fields":26503},{"tags":26496,"concepts":26497},[],[],{"space":26499,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26501,"publishedVersion":59,"revision":22,"locale":27},{"sys":26500},{"type":12,"linkType":13,"id":14},{"sys":26502},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26504},{"url":270,"details":26505,"fileName":276,"contentType":277},{"size":272,"image":26506},{"width":274,"height":275},{"sys":26508,"fields":26510},{"id":26509,"createdAt":24010},"4kVdSdLvBSCpwNNFzLzom2",{"title":26511,"slug":26512,"articleIntro":26511,"category":26513},"335 - Travaux en cours","compte-335-travaux-en-cours",[26514],{"metadata":26515,"sys":26518,"fields":26525},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26521,"publishedVersion":225,"revision":59,"contentType":26523,"locale":27},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":20,"type":12,"linkType":21},{"sys":26524},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26526,"metaTitle":235,"metaDescription":236,"mainTitle":26527,"subtitle":255,"heroImage":26542,"ctaButton":278,"ctaLink":279},[234],{"data":26528,"content":26529,"nodeType":71},{},[26530,26536],{"data":26531,"content":26532,"nodeType":247},{},[26533],{"data":26534,"marks":26535,"value":246,"nodeType":79},{},[],{"data":26537,"content":26538,"nodeType":84},{},[26539],{"data":26540,"marks":26541,"value":254,"nodeType":79},{},[],{"metadata":26543,"sys":26546,"fields":26551},{"tags":26544,"concepts":26545},[],[],{"space":26547,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26549,"publishedVersion":59,"revision":22,"locale":27},{"sys":26548},{"type":12,"linkType":13,"id":14},{"sys":26550},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26552},{"url":270,"details":26553,"fileName":276,"contentType":277},{"size":272,"image":26554},{"width":274,"height":275},{"sys":26556,"fields":26559},{"id":26557,"createdAt":26558},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":26560,"slug":26561,"articleIntro":26560,"category":26562},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[26563],{"metadata":26564,"sys":26567,"fields":26574},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26570,"publishedVersion":225,"revision":59,"contentType":26572,"locale":27},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":20,"type":12,"linkType":21},{"sys":26573},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26575,"metaTitle":235,"metaDescription":236,"mainTitle":26576,"subtitle":255,"heroImage":26591,"ctaButton":278,"ctaLink":279},[234],{"data":26577,"content":26578,"nodeType":71},{},[26579,26585],{"data":26580,"content":26581,"nodeType":247},{},[26582],{"data":26583,"marks":26584,"value":246,"nodeType":79},{},[],{"data":26586,"content":26587,"nodeType":84},{},[26588],{"data":26589,"marks":26590,"value":254,"nodeType":79},{},[],{"metadata":26592,"sys":26595,"fields":26600},{"tags":26593,"concepts":26594},[],[],{"space":26596,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26598,"publishedVersion":59,"revision":22,"locale":27},{"sys":26597},{"type":12,"linkType":13,"id":14},{"sys":26599},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26601},{"url":270,"details":26602,"fileName":276,"contentType":277},{"size":272,"image":26603},{"width":274,"height":275},{"sys":26605,"fields":26608},{"id":26606,"createdAt":26607},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":26609,"slug":26610,"articleIntro":-1,"category":26611},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[26612],{"metadata":26613,"sys":26616,"fields":26623},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26619,"publishedVersion":225,"revision":59,"contentType":26621,"locale":27},{"sys":26618},{"type":12,"linkType":13,"id":14},{"sys":26620},{"id":20,"type":12,"linkType":21},{"sys":26622},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26624,"metaTitle":235,"metaDescription":236,"mainTitle":26625,"subtitle":255,"heroImage":26640,"ctaButton":278,"ctaLink":279},[234],{"data":26626,"content":26627,"nodeType":71},{},[26628,26634],{"data":26629,"content":26630,"nodeType":247},{},[26631],{"data":26632,"marks":26633,"value":246,"nodeType":79},{},[],{"data":26635,"content":26636,"nodeType":84},{},[26637],{"data":26638,"marks":26639,"value":254,"nodeType":79},{},[],{"metadata":26641,"sys":26644,"fields":26649},{"tags":26642,"concepts":26643},[],[],{"space":26645,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26647,"publishedVersion":59,"revision":22,"locale":27},{"sys":26646},{"type":12,"linkType":13,"id":14},{"sys":26648},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26650},{"url":270,"details":26651,"fileName":276,"contentType":277},{"size":272,"image":26652},{"width":274,"height":275},{"sys":26654,"fields":26657},{"id":26655,"createdAt":26656},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":26658,"slug":26659,"articleIntro":26658,"category":26660},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[26661],{"metadata":26662,"sys":26665,"fields":26672},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26668,"publishedVersion":225,"revision":59,"contentType":26670,"locale":27},{"sys":26667},{"type":12,"linkType":13,"id":14},{"sys":26669},{"id":20,"type":12,"linkType":21},{"sys":26671},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26673,"metaTitle":235,"metaDescription":236,"mainTitle":26674,"subtitle":255,"heroImage":26689,"ctaButton":278,"ctaLink":279},[234],{"data":26675,"content":26676,"nodeType":71},{},[26677,26683],{"data":26678,"content":26679,"nodeType":247},{},[26680],{"data":26681,"marks":26682,"value":246,"nodeType":79},{},[],{"data":26684,"content":26685,"nodeType":84},{},[26686],{"data":26687,"marks":26688,"value":254,"nodeType":79},{},[],{"metadata":26690,"sys":26693,"fields":26698},{"tags":26691,"concepts":26692},[],[],{"space":26694,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26696,"publishedVersion":59,"revision":22,"locale":27},{"sys":26695},{"type":12,"linkType":13,"id":14},{"sys":26697},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26699},{"url":270,"details":26700,"fileName":276,"contentType":277},{"size":272,"image":26701},{"width":274,"height":275},{"sys":26703,"fields":26706},{"id":26704,"createdAt":26705},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":26707,"slug":26708,"articleIntro":-1,"category":26709},"Compte 411 - Clients","compte-411-clients",[26710],{"metadata":26711,"sys":26714,"fields":26721},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26717,"publishedVersion":225,"revision":59,"contentType":26719,"locale":27},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":20,"type":12,"linkType":21},{"sys":26720},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26722,"metaTitle":235,"metaDescription":236,"mainTitle":26723,"subtitle":255,"heroImage":26738,"ctaButton":278,"ctaLink":279},[234],{"data":26724,"content":26725,"nodeType":71},{},[26726,26732],{"data":26727,"content":26728,"nodeType":247},{},[26729],{"data":26730,"marks":26731,"value":246,"nodeType":79},{},[],{"data":26733,"content":26734,"nodeType":84},{},[26735],{"data":26736,"marks":26737,"value":254,"nodeType":79},{},[],{"metadata":26739,"sys":26742,"fields":26747},{"tags":26740,"concepts":26741},[],[],{"space":26743,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26745,"publishedVersion":59,"revision":22,"locale":27},{"sys":26744},{"type":12,"linkType":13,"id":14},{"sys":26746},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26748},{"url":270,"details":26749,"fileName":276,"contentType":277},{"size":272,"image":26750},{"width":274,"height":275},{"sys":26752,"fields":26755},{"id":26753,"createdAt":26754},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":26756,"slug":26757,"articleIntro":26756,"category":26758},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[26759],{"metadata":26760,"sys":26763,"fields":26770},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26766,"publishedVersion":225,"revision":59,"contentType":26768,"locale":27},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":20,"type":12,"linkType":21},{"sys":26769},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26771,"metaTitle":235,"metaDescription":236,"mainTitle":26772,"subtitle":255,"heroImage":26787,"ctaButton":278,"ctaLink":279},[234],{"data":26773,"content":26774,"nodeType":71},{},[26775,26781],{"data":26776,"content":26777,"nodeType":247},{},[26778],{"data":26779,"marks":26780,"value":246,"nodeType":79},{},[],{"data":26782,"content":26783,"nodeType":84},{},[26784],{"data":26785,"marks":26786,"value":254,"nodeType":79},{},[],{"metadata":26788,"sys":26791,"fields":26796},{"tags":26789,"concepts":26790},[],[],{"space":26792,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26794,"publishedVersion":59,"revision":22,"locale":27},{"sys":26793},{"type":12,"linkType":13,"id":14},{"sys":26795},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26797},{"url":270,"details":26798,"fileName":276,"contentType":277},{"size":272,"image":26799},{"width":274,"height":275},{"sys":26801,"fields":26804},{"id":26802,"createdAt":26803},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":26805,"slug":26806,"articleIntro":26805,"category":26807},"426 - Personnel - Dépôts","compte-426-personnel-depots",[26808],{"metadata":26809,"sys":26812,"fields":26819},{"tags":26810,"concepts":26811},[],[],{"space":26813,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26815,"publishedVersion":225,"revision":59,"contentType":26817,"locale":27},{"sys":26814},{"type":12,"linkType":13,"id":14},{"sys":26816},{"id":20,"type":12,"linkType":21},{"sys":26818},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26820,"metaTitle":235,"metaDescription":236,"mainTitle":26821,"subtitle":255,"heroImage":26836,"ctaButton":278,"ctaLink":279},[234],{"data":26822,"content":26823,"nodeType":71},{},[26824,26830],{"data":26825,"content":26826,"nodeType":247},{},[26827],{"data":26828,"marks":26829,"value":246,"nodeType":79},{},[],{"data":26831,"content":26832,"nodeType":84},{},[26833],{"data":26834,"marks":26835,"value":254,"nodeType":79},{},[],{"metadata":26837,"sys":26840,"fields":26845},{"tags":26838,"concepts":26839},[],[],{"space":26841,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26843,"publishedVersion":59,"revision":22,"locale":27},{"sys":26842},{"type":12,"linkType":13,"id":14},{"sys":26844},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26846},{"url":270,"details":26847,"fileName":276,"contentType":277},{"size":272,"image":26848},{"width":274,"height":275},{"sys":26850,"fields":26853},{"id":26851,"createdAt":26852},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":26854,"slug":26855,"articleIntro":26854,"category":26856},"472 - Comptes d'attente","compte-472-comptes-d-attente",[26857],{"metadata":26858,"sys":26861,"fields":26868},{"tags":26859,"concepts":26860},[],[],{"space":26862,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26864,"publishedVersion":225,"revision":59,"contentType":26866,"locale":27},{"sys":26863},{"type":12,"linkType":13,"id":14},{"sys":26865},{"id":20,"type":12,"linkType":21},{"sys":26867},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26869,"metaTitle":235,"metaDescription":236,"mainTitle":26870,"subtitle":255,"heroImage":26885,"ctaButton":278,"ctaLink":279},[234],{"data":26871,"content":26872,"nodeType":71},{},[26873,26879],{"data":26874,"content":26875,"nodeType":247},{},[26876],{"data":26877,"marks":26878,"value":246,"nodeType":79},{},[],{"data":26880,"content":26881,"nodeType":84},{},[26882],{"data":26883,"marks":26884,"value":254,"nodeType":79},{},[],{"metadata":26886,"sys":26889,"fields":26894},{"tags":26887,"concepts":26888},[],[],{"space":26890,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26892,"publishedVersion":59,"revision":22,"locale":27},{"sys":26891},{"type":12,"linkType":13,"id":14},{"sys":26893},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26895},{"url":270,"details":26896,"fileName":276,"contentType":277},{"size":272,"image":26897},{"width":274,"height":275},{"sys":26899,"fields":26902},{"id":26900,"createdAt":26901},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":26903,"slug":26904,"articleIntro":26903,"category":26905},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[26906],{"metadata":26907,"sys":26910,"fields":26917},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26913,"publishedVersion":225,"revision":59,"contentType":26915,"locale":27},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":20,"type":12,"linkType":21},{"sys":26916},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26918,"metaTitle":235,"metaDescription":236,"mainTitle":26919,"subtitle":255,"heroImage":26934,"ctaButton":278,"ctaLink":279},[234],{"data":26920,"content":26921,"nodeType":71},{},[26922,26928],{"data":26923,"content":26924,"nodeType":247},{},[26925],{"data":26926,"marks":26927,"value":246,"nodeType":79},{},[],{"data":26929,"content":26930,"nodeType":84},{},[26931],{"data":26932,"marks":26933,"value":254,"nodeType":79},{},[],{"metadata":26935,"sys":26938,"fields":26943},{"tags":26936,"concepts":26937},[],[],{"space":26939,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26941,"publishedVersion":59,"revision":22,"locale":27},{"sys":26940},{"type":12,"linkType":13,"id":14},{"sys":26942},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26944},{"url":270,"details":26945,"fileName":276,"contentType":277},{"size":272,"image":26946},{"width":274,"height":275},{"sys":26948,"fields":26951},{"id":26949,"createdAt":26950},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26952,"slug":26953,"articleIntro":26952,"category":26954},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26955],{"metadata":26956,"sys":26959,"fields":26966},{"tags":26957,"concepts":26958},[],[],{"space":26960,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":26962,"publishedVersion":225,"revision":59,"contentType":26964,"locale":27},{"sys":26961},{"type":12,"linkType":13,"id":14},{"sys":26963},{"id":20,"type":12,"linkType":21},{"sys":26965},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":26967,"metaTitle":235,"metaDescription":236,"mainTitle":26968,"subtitle":255,"heroImage":26983,"ctaButton":278,"ctaLink":279},[234],{"data":26969,"content":26970,"nodeType":71},{},[26971,26977],{"data":26972,"content":26973,"nodeType":247},{},[26974],{"data":26975,"marks":26976,"value":246,"nodeType":79},{},[],{"data":26978,"content":26979,"nodeType":84},{},[26980],{"data":26981,"marks":26982,"value":254,"nodeType":79},{},[],{"metadata":26984,"sys":26987,"fields":26992},{"tags":26985,"concepts":26986},[],[],{"space":26988,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":26990,"publishedVersion":59,"revision":22,"locale":27},{"sys":26989},{"type":12,"linkType":13,"id":14},{"sys":26991},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":26993},{"url":270,"details":26994,"fileName":276,"contentType":277},{"size":272,"image":26995},{"width":274,"height":275},{"sys":26997,"fields":27000},{"id":26998,"createdAt":26999},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":27001,"slug":27002,"articleIntro":27001,"category":27003},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[27004],{"metadata":27005,"sys":27008,"fields":27015},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27011,"publishedVersion":225,"revision":59,"contentType":27013,"locale":27},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":20,"type":12,"linkType":21},{"sys":27014},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27016,"metaTitle":235,"metaDescription":236,"mainTitle":27017,"subtitle":255,"heroImage":27032,"ctaButton":278,"ctaLink":279},[234],{"data":27018,"content":27019,"nodeType":71},{},[27020,27026],{"data":27021,"content":27022,"nodeType":247},{},[27023],{"data":27024,"marks":27025,"value":246,"nodeType":79},{},[],{"data":27027,"content":27028,"nodeType":84},{},[27029],{"data":27030,"marks":27031,"value":254,"nodeType":79},{},[],{"metadata":27033,"sys":27036,"fields":27041},{"tags":27034,"concepts":27035},[],[],{"space":27037,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27039,"publishedVersion":59,"revision":22,"locale":27},{"sys":27038},{"type":12,"linkType":13,"id":14},{"sys":27040},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27042},{"url":270,"details":27043,"fileName":276,"contentType":277},{"size":272,"image":27044},{"width":274,"height":275},{"sys":27046,"fields":27049},{"id":27047,"createdAt":27048},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":27050,"slug":27051,"articleIntro":27050,"category":27052},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[27053],{"metadata":27054,"sys":27057,"fields":27064},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27060,"publishedVersion":225,"revision":59,"contentType":27062,"locale":27},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":20,"type":12,"linkType":21},{"sys":27063},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27065,"metaTitle":235,"metaDescription":236,"mainTitle":27066,"subtitle":255,"heroImage":27081,"ctaButton":278,"ctaLink":279},[234],{"data":27067,"content":27068,"nodeType":71},{},[27069,27075],{"data":27070,"content":27071,"nodeType":247},{},[27072],{"data":27073,"marks":27074,"value":246,"nodeType":79},{},[],{"data":27076,"content":27077,"nodeType":84},{},[27078],{"data":27079,"marks":27080,"value":254,"nodeType":79},{},[],{"metadata":27082,"sys":27085,"fields":27090},{"tags":27083,"concepts":27084},[],[],{"space":27086,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27088,"publishedVersion":59,"revision":22,"locale":27},{"sys":27087},{"type":12,"linkType":13,"id":14},{"sys":27089},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27091},{"url":270,"details":27092,"fileName":276,"contentType":277},{"size":272,"image":27093},{"width":274,"height":275},{"sys":27095,"fields":27098},{"id":27096,"createdAt":27097},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":27099,"slug":27100,"articleIntro":27099,"category":27101},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[27102],{"metadata":27103,"sys":27106,"fields":27113},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27109,"publishedVersion":225,"revision":59,"contentType":27111,"locale":27},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":20,"type":12,"linkType":21},{"sys":27112},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27114,"metaTitle":235,"metaDescription":236,"mainTitle":27115,"subtitle":255,"heroImage":27130,"ctaButton":278,"ctaLink":279},[234],{"data":27116,"content":27117,"nodeType":71},{},[27118,27124],{"data":27119,"content":27120,"nodeType":247},{},[27121],{"data":27122,"marks":27123,"value":246,"nodeType":79},{},[],{"data":27125,"content":27126,"nodeType":84},{},[27127],{"data":27128,"marks":27129,"value":254,"nodeType":79},{},[],{"metadata":27131,"sys":27134,"fields":27139},{"tags":27132,"concepts":27133},[],[],{"space":27135,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27137,"publishedVersion":59,"revision":22,"locale":27},{"sys":27136},{"type":12,"linkType":13,"id":14},{"sys":27138},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27140},{"url":270,"details":27141,"fileName":276,"contentType":277},{"size":272,"image":27142},{"width":274,"height":275},{"sys":27144,"fields":27147},{"id":27145,"createdAt":27146},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":27148,"slug":27149,"articleIntro":27148,"category":27150},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[27151],{"metadata":27152,"sys":27155,"fields":27162},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27158,"publishedVersion":225,"revision":59,"contentType":27160,"locale":27},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":20,"type":12,"linkType":21},{"sys":27161},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27163,"metaTitle":235,"metaDescription":236,"mainTitle":27164,"subtitle":255,"heroImage":27179,"ctaButton":278,"ctaLink":279},[234],{"data":27165,"content":27166,"nodeType":71},{},[27167,27173],{"data":27168,"content":27169,"nodeType":247},{},[27170],{"data":27171,"marks":27172,"value":246,"nodeType":79},{},[],{"data":27174,"content":27175,"nodeType":84},{},[27176],{"data":27177,"marks":27178,"value":254,"nodeType":79},{},[],{"metadata":27180,"sys":27183,"fields":27188},{"tags":27181,"concepts":27182},[],[],{"space":27184,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27186,"publishedVersion":59,"revision":22,"locale":27},{"sys":27185},{"type":12,"linkType":13,"id":14},{"sys":27187},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27189},{"url":270,"details":27190,"fileName":276,"contentType":277},{"size":272,"image":27191},{"width":274,"height":275},{"sys":27193,"fields":27196},{"id":27194,"createdAt":27195},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":27197,"slug":27198,"articleIntro":27197,"category":27199},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[27200],{"metadata":27201,"sys":27204,"fields":27211},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27207,"publishedVersion":225,"revision":59,"contentType":27209,"locale":27},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":20,"type":12,"linkType":21},{"sys":27210},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27212,"metaTitle":235,"metaDescription":236,"mainTitle":27213,"subtitle":255,"heroImage":27228,"ctaButton":278,"ctaLink":279},[234],{"data":27214,"content":27215,"nodeType":71},{},[27216,27222],{"data":27217,"content":27218,"nodeType":247},{},[27219],{"data":27220,"marks":27221,"value":246,"nodeType":79},{},[],{"data":27223,"content":27224,"nodeType":84},{},[27225],{"data":27226,"marks":27227,"value":254,"nodeType":79},{},[],{"metadata":27229,"sys":27232,"fields":27237},{"tags":27230,"concepts":27231},[],[],{"space":27233,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27235,"publishedVersion":59,"revision":22,"locale":27},{"sys":27234},{"type":12,"linkType":13,"id":14},{"sys":27236},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27238},{"url":270,"details":27239,"fileName":276,"contentType":277},{"size":272,"image":27240},{"width":274,"height":275},{"sys":27242,"fields":27245},{"id":27243,"createdAt":27244},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":27246,"slug":27247,"articleIntro":-1,"category":27248},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[27249],{"metadata":27250,"sys":27253,"fields":27260},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27256,"publishedVersion":225,"revision":59,"contentType":27258,"locale":27},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":20,"type":12,"linkType":21},{"sys":27259},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27261,"metaTitle":235,"metaDescription":236,"mainTitle":27262,"subtitle":255,"heroImage":27277,"ctaButton":278,"ctaLink":279},[234],{"data":27263,"content":27264,"nodeType":71},{},[27265,27271],{"data":27266,"content":27267,"nodeType":247},{},[27268],{"data":27269,"marks":27270,"value":246,"nodeType":79},{},[],{"data":27272,"content":27273,"nodeType":84},{},[27274],{"data":27275,"marks":27276,"value":254,"nodeType":79},{},[],{"metadata":27278,"sys":27281,"fields":27286},{"tags":27279,"concepts":27280},[],[],{"space":27282,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27284,"publishedVersion":59,"revision":22,"locale":27},{"sys":27283},{"type":12,"linkType":13,"id":14},{"sys":27285},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27287},{"url":270,"details":27288,"fileName":276,"contentType":277},{"size":272,"image":27289},{"width":274,"height":275},{"sys":27291,"fields":27294},{"id":27292,"createdAt":27293},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":27295,"slug":27296,"articleIntro":-1,"category":27297},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[27298],{"metadata":27299,"sys":27302,"fields":27309},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27305,"publishedVersion":225,"revision":59,"contentType":27307,"locale":27},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":20,"type":12,"linkType":21},{"sys":27308},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27310,"metaTitle":235,"metaDescription":236,"mainTitle":27311,"subtitle":255,"heroImage":27326,"ctaButton":278,"ctaLink":279},[234],{"data":27312,"content":27313,"nodeType":71},{},[27314,27320],{"data":27315,"content":27316,"nodeType":247},{},[27317],{"data":27318,"marks":27319,"value":246,"nodeType":79},{},[],{"data":27321,"content":27322,"nodeType":84},{},[27323],{"data":27324,"marks":27325,"value":254,"nodeType":79},{},[],{"metadata":27327,"sys":27330,"fields":27335},{"tags":27328,"concepts":27329},[],[],{"space":27331,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27333,"publishedVersion":59,"revision":22,"locale":27},{"sys":27332},{"type":12,"linkType":13,"id":14},{"sys":27334},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27336},{"url":270,"details":27337,"fileName":276,"contentType":277},{"size":272,"image":27338},{"width":274,"height":275},{"sys":27340,"fields":27343},{"id":27341,"createdAt":27342},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":27344,"slug":27345,"articleIntro":27344,"category":27346},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[27347],{"metadata":27348,"sys":27351,"fields":27358},{"tags":27349,"concepts":27350},[],[],{"space":27352,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27354,"publishedVersion":225,"revision":59,"contentType":27356,"locale":27},{"sys":27353},{"type":12,"linkType":13,"id":14},{"sys":27355},{"id":20,"type":12,"linkType":21},{"sys":27357},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27359,"metaTitle":235,"metaDescription":236,"mainTitle":27360,"subtitle":255,"heroImage":27375,"ctaButton":278,"ctaLink":279},[234],{"data":27361,"content":27362,"nodeType":71},{},[27363,27369],{"data":27364,"content":27365,"nodeType":247},{},[27366],{"data":27367,"marks":27368,"value":246,"nodeType":79},{},[],{"data":27370,"content":27371,"nodeType":84},{},[27372],{"data":27373,"marks":27374,"value":254,"nodeType":79},{},[],{"metadata":27376,"sys":27379,"fields":27384},{"tags":27377,"concepts":27378},[],[],{"space":27380,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27382,"publishedVersion":59,"revision":22,"locale":27},{"sys":27381},{"type":12,"linkType":13,"id":14},{"sys":27383},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27385},{"url":270,"details":27386,"fileName":276,"contentType":277},{"size":272,"image":27387},{"width":274,"height":275},{"sys":27389,"fields":27392},{"id":27390,"createdAt":27391},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":27393,"slug":27394,"articleIntro":27393,"category":27395},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[27396],{"metadata":27397,"sys":27400,"fields":27407},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27403,"publishedVersion":225,"revision":59,"contentType":27405,"locale":27},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":20,"type":12,"linkType":21},{"sys":27406},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27408,"metaTitle":235,"metaDescription":236,"mainTitle":27409,"subtitle":255,"heroImage":27424,"ctaButton":278,"ctaLink":279},[234],{"data":27410,"content":27411,"nodeType":71},{},[27412,27418],{"data":27413,"content":27414,"nodeType":247},{},[27415],{"data":27416,"marks":27417,"value":246,"nodeType":79},{},[],{"data":27419,"content":27420,"nodeType":84},{},[27421],{"data":27422,"marks":27423,"value":254,"nodeType":79},{},[],{"metadata":27425,"sys":27428,"fields":27433},{"tags":27426,"concepts":27427},[],[],{"space":27429,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27431,"publishedVersion":59,"revision":22,"locale":27},{"sys":27430},{"type":12,"linkType":13,"id":14},{"sys":27432},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27434},{"url":270,"details":27435,"fileName":276,"contentType":277},{"size":272,"image":27436},{"width":274,"height":275},{"sys":27438,"fields":27441},{"id":27439,"createdAt":27440},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":27442,"slug":27443,"articleIntro":-1,"category":27444},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[27445],{"metadata":27446,"sys":27449,"fields":27456},{"tags":27447,"concepts":27448},[],[],{"space":27450,"id":220,"type":16,"createdAt":221,"updatedAt":222,"environment":27452,"publishedVersion":225,"revision":59,"contentType":27454,"locale":27},{"sys":27451},{"type":12,"linkType":13,"id":14},{"sys":27453},{"id":20,"type":12,"linkType":21},{"sys":27455},{"type":12,"linkType":25,"id":228},{"contentfulName":230,"modelCategoryName":231,"slug":232,"contentTypeSlug":27457,"metaTitle":235,"metaDescription":236,"mainTitle":27458,"subtitle":255,"heroImage":27473,"ctaButton":278,"ctaLink":279},[234],{"data":27459,"content":27460,"nodeType":71},{},[27461,27467],{"data":27462,"content":27463,"nodeType":247},{},[27464],{"data":27465,"marks":27466,"value":246,"nodeType":79},{},[],{"data":27468,"content":27469,"nodeType":84},{},[27470],{"data":27471,"marks":27472,"value":254,"nodeType":79},{},[],{"metadata":27474,"sys":27477,"fields":27482},{"tags":27475,"concepts":27476},[],[],{"space":27478,"id":263,"type":55,"createdAt":264,"updatedAt":264,"environment":27480,"publishedVersion":59,"revision":22,"locale":27},{"sys":27479},{"type":12,"linkType":13,"id":14},{"sys":27481},{"id":20,"type":12,"linkType":21},{"title":268,"description":254,"file":27483},{"url":270,"details":27484,"fileName":276,"contentType":277},{"size":272,"image":27485},{"width":274,"height":275},1780085331336]