[{"data":1,"prerenderedAt":27489},["ShallowReactive",2],{"tip-plan-comptable-compte-44562-tva-sur-immobilisations":3,"plan-comptable-compte-44562-tva-sur-immobilisations-similars":283},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-44562-tva-sur-immobilisations",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","lJywrFEidVvadHNeKm6U9","Entry","2025-04-25T13:18:52.130Z","2025-05-26T13:17:25.576Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":213,"faq_structured_data":214,"category":215},"Compte 44562 - TVA sur immobilisations",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,113,120,163,170],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 44562",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,100,104,109],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 44562 est une subdivision du compte 4456 \"Taxes sur le chiffre d'affaires déductibles\" qui enregistre spécifiquement la TVA déductible sur les achats d'immobilisations.\n\nCe compte permet de distinguer la TVA récupérable sur les immobilisations de celle applicable aux autres biens et services (comptabilisée au compte 44566). Cette distinction est importante car :\n\n- Elle facilite le suivi des créances de TVA liées aux investissements durables\n- Elle permet une meilleure analyse des flux de trésorerie liés aux immobilisations\n- Elle répond aux exigences de présentation des déclarations fiscales\n\n",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"Sens du compte :",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103}," Débiteur\n\n",[],{},{"nodeType":82,"value":105,"marks":106,"data":108},"Contreparties fréquentes :",[107],{"type":98},{},{"nodeType":82,"value":110,"marks":111,"data":112}," Compte 404 \"Fournisseurs d'immobilisations\"",[],{},{"nodeType":78,"data":114,"content":115},{},[116],{"nodeType":82,"value":117,"marks":118,"data":119},"Quand utiliser le compte 44562 ?",[],{},{"nodeType":87,"data":121,"content":122},{},[123,127,132,136,141,145,150,154,159],{"nodeType":82,"value":124,"marks":125,"data":126},"Le compte 44562 est utilisé dans les situations suivantes :\n\n1. ",[],{},{"nodeType":82,"value":128,"marks":129,"data":131},"Acquisition d'immobilisations corporelles",[130],{"type":98},{},{"nodeType":82,"value":133,"marks":134,"data":135}," (bâtiments, matériel, véhicules, etc.) :\n   - Lors de la réception de la facture d'un fournisseur d'immobilisations\n   - Pour les acomptes versés sur commandes d'immobilisations\n\n2. ",[],{},{"nodeType":82,"value":137,"marks":138,"data":140},"Acquisition d'immobilisations incorporelles",[139],{"type":98},{},{"nodeType":82,"value":142,"marks":143,"data":144}," (brevets, licences, logiciels, etc.) :\n   - Pour la TVA grevant l'achat de droits ou actifs incorporels\n\n3. ",[],{},{"nodeType":82,"value":146,"marks":147,"data":149},"Travaux et aménagements",[148],{"type":98},{},{"nodeType":82,"value":151,"marks":152,"data":153}," :\n   - Pour la TVA sur les travaux d'amélioration ou d'agencement d'immobilisations\n   - Pour les constructions réalisées par des tiers\n\n4. ",[],{},{"nodeType":82,"value":155,"marks":156,"data":158},"Production immobilisée",[157],{"type":98},{},{"nodeType":82,"value":160,"marks":161,"data":162}," :\n   - Pour la TVA sur les biens et services acquis dans le cadre de la production d'immobilisations par l'entreprise elle-même",[],{},{"nodeType":78,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Implications fiscales du compte 44562",[],{},{"nodeType":87,"data":171,"content":172},{},[173,177,182,186,191,195,200,204,209],{"nodeType":82,"value":174,"marks":175,"data":176},"Le traitement fiscal de la TVA sur immobilisations présente plusieurs spécificités :\n\n1. ",[],{},{"nodeType":82,"value":178,"marks":179,"data":181},"Droit à déduction",[180],{"type":98},{},{"nodeType":82,"value":183,"marks":184,"data":185}," :\n   - La TVA sur immobilisations est récupérable sous réserve des règles générales de déductibilité\n   - Certaines immobilisations peuvent faire l'objet de restrictions de déduction (véhicules de tourisme notamment)\n\n2. ",[],{},{"nodeType":82,"value":187,"marks":188,"data":190},"Modalités de récupération",[189],{"type":98},{},{"nodeType":82,"value":192,"marks":193,"data":194}," :\n   - La TVA est récupérable via la déclaration périodique de TVA (formulaire CA3)\n   - Elle peut générer un crédit de TVA reportable (compte 44567) ou remboursable sous certaines conditions\n\n3. ",[],{},{"nodeType":82,"value":196,"marks":197,"data":199},"Régularisations",[198],{"type":98},{},{"nodeType":82,"value":201,"marks":202,"data":203}," :\n   - Pour certaines immobilisations, notamment immobilières, la TVA initialement déduite peut faire l'objet de régularisations sur plusieurs années si l'utilisation du bien change\n   - En cas de cession d'une immobilisation avant la fin de la période de régularisation, un ajustement de la TVA initialement déduite peut être nécessaire\n\n4. ",[],{},{"nodeType":82,"value":205,"marks":206,"data":208},"Cas particuliers",[207],{"type":98},{},{"nodeType":82,"value":210,"marks":211,"data":212}," :\n   - Pour les acquisitions intracommunautaires d'immobilisations, la TVA est autoliquidée (débit 44562, crédit 4452)\n   - Pour les immobilisations acquises auprès de redevables étrangers hors UE, des mécanismes d'autoliquidation similaires s'appliquent",[],{},"compte-44562-tva-sur-immobilisations",false,[216],{"metadata":217,"sys":220,"fields":232},{"tags":218,"concepts":219},[],[],{"space":221,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":226,"publishedVersion":228,"revision":62,"contentType":229,"locale":29},{"sys":222},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":227},{"id":21,"type":12,"linkType":22},24,{"sys":230},{"type":12,"linkType":27,"id":231},"category",{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":236,"metaTitle":238,"metaDescription":239,"mainTitle":240,"subtitle":258,"heroImage":259,"ctaButton":281,"ctaLink":282},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[237],"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":241,"content":242,"nodeType":74},{},[243,251],{"data":244,"content":245,"nodeType":250},{},[246],{"data":247,"marks":248,"value":249,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":252,"content":253,"nodeType":87},{},[254],{"data":255,"marks":256,"value":257,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":260,"sys":263,"fields":270},{"tags":261,"concepts":262},[],[],{"space":264,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":268,"publishedVersion":62,"revision":44,"locale":29},{"sys":265},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":269},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":272},"Facturation",{"url":273,"details":274,"fileName":279,"contentType":280},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":275,"image":276},246703,{"width":277,"height":278},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[284,333,382,431,480,529,578,627,676,725,775,824,873,922,971,1020,1069,1118,1167,1216,1265,1314,1363,1412,1461,1510,1559,1608,1657,1706,1755,1804,1853,1902,1951,2000,2049,2098,2147,2196,2245,2294,2343,2392,2441,2490,2539,2588,2637,2686,2735,2784,2833,2882,2931,2980,3029,3078,3127,3176,3225,3274,3323,3372,3421,3470,3519,3568,3617,3666,3715,3764,3813,3862,3911,3960,4009,4058,4107,4156,4205,4254,4303,4352,4401,4450,4499,4548,4597,4646,4695,4744,4793,4842,4891,4940,4989,5038,5087,5136,5185,5234,5283,5332,5381,5430,5479,5528,5577,5626,5675,5724,5773,5822,5871,5920,5969,6018,6067,6116,6165,6214,6263,6312,6361,6410,6459,6508,6557,6606,6655,6704,6753,6802,6851,6900,6949,6998,7047,7096,7145,7194,7243,7292,7341,7390,7439,7489,7538,7587,7636,7685,7734,7783,7832,7881,7930,7980,8029,8079,8128,8177,8226,8275,8324,8373,8422,8471,8520,8569,8618,8667,8716,8765,8814,8863,8912,8961,9010,9059,9108,9157,9206,9255,9304,9353,9402,9451,9500,9549,9598,9648,9697,9746,9795,9844,9893,9942,9991,10040,10089,10137,10186,10235,10284,10333,10382,10431,10480,10529,10578,10628,10677,10726,10775,10824,10873,10922,10971,11020,11069,11118,11167,11216,11265,11314,11363,11412,11461,11510,11559,11608,11657,11706,11755,11804,11853,11902,11951,12000,12049,12098,12147,12196,12245,12294,12343,12392,12441,12490,12539,12588,12637,12687,12736,12785,12834,12883,12932,12981,13030,13079,13128,13177,13226,13275,13324,13373,13422,13471,13520,13570,13619,13668,13717,13766,13815,13864,13913,13962,14011,14060,14109,14158,14207,14256,14305,14354,14403,14452,14501,14551,14600,14649,14698,14747,14796,14845,14893,14942,14992,15041,15090,15139,15188,15237,15286,15335,15384,15433,15482,15531,15580,15629,15678,15727,15776,15825,15875,15924,15973,16022,16071,16120,16169,16218,16267,16316,16365,16414,16463,16512,16561,16610,16659,16708,16757,16806,16855,16904,16953,17002,17051,17099,17148,17197,17246,17295,17344,17393,17441,17490,17539,17588,17637,17687,17736,17785,17834,17883,17932,17981,18030,18079,18128,18177,18226,18275,18324,18373,18423,18472,18521,18570,18619,18668,18717,18766,18815,18864,18913,18962,19011,19060,19109,19158,19207,19256,19305,19354,19403,19452,19501,19550,19599,19648,19697,19746,19795,19844,19893,19942,19991,20040,20089,20138,20187,20236,20285,20335,20384,20433,20482,20531,20580,20629,20678,20727,20776,20825,20874,20923,20972,21021,21070,21119,21168,21217,21266,21315,21364,21413,21462,21511,21560,21609,21658,21707,21756,21805,21854,21903,21952,22001,22050,22099,22148,22197,22246,22295,22344,22393,22442,22491,22540,22589,22639,22688,22737,22786,22835,22883,22932,22981,23030,23079,23128,23177,23226,23275,23324,23373,23418,23467,23516,23565,23614,23663,23712,23761,23810,23859,23908,23957,24006,24056,24105,24154,24203,24252,24301,24350,24399,24448,24497,24547,24596,24645,24694,24744,24793,24842,24891,24940,24989,25038,25087,25136,25185,25234,25283,25332,25381,25430,25479,25528,25577,25626,25675,25725,25774,25823,25872,25921,25970,26019,26068,26117,26167,26216,26265,26314,26363,26412,26461,26510,26559,26608,26657,26706,26755,26804,26853,26901,26950,26999,27048,27097,27146,27195,27244,27293,27342,27391,27440],{"sys":285,"fields":288},{"id":286,"createdAt":287},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":289,"slug":290,"articleIntro":289,"category":291},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[292],{"metadata":293,"sys":296,"fields":303},{"tags":294,"concepts":295},[],[],{"space":297,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":299,"publishedVersion":228,"revision":62,"contentType":301,"locale":29},{"sys":298},{"type":12,"linkType":13,"id":14},{"sys":300},{"id":21,"type":12,"linkType":22},{"sys":302},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":304,"metaTitle":238,"metaDescription":239,"mainTitle":305,"subtitle":258,"heroImage":320,"ctaButton":281,"ctaLink":282},[237],{"data":306,"content":307,"nodeType":74},{},[308,314],{"data":309,"content":310,"nodeType":250},{},[311],{"data":312,"marks":313,"value":249,"nodeType":82},{},[],{"data":315,"content":316,"nodeType":87},{},[317],{"data":318,"marks":319,"value":257,"nodeType":82},{},[],{"metadata":321,"sys":324,"fields":329},{"tags":322,"concepts":323},[],[],{"space":325,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":327,"publishedVersion":62,"revision":44,"locale":29},{"sys":326},{"type":12,"linkType":13,"id":14},{"sys":328},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":330},{"url":273,"details":331,"fileName":279,"contentType":280},{"size":275,"image":332},{"width":277,"height":278},{"sys":334,"fields":337},{"id":335,"createdAt":336},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":338,"slug":339,"articleIntro":338,"category":340},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[341],{"metadata":342,"sys":345,"fields":352},{"tags":343,"concepts":344},[],[],{"space":346,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":348,"publishedVersion":228,"revision":62,"contentType":350,"locale":29},{"sys":347},{"type":12,"linkType":13,"id":14},{"sys":349},{"id":21,"type":12,"linkType":22},{"sys":351},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":353,"metaTitle":238,"metaDescription":239,"mainTitle":354,"subtitle":258,"heroImage":369,"ctaButton":281,"ctaLink":282},[237],{"data":355,"content":356,"nodeType":74},{},[357,363],{"data":358,"content":359,"nodeType":250},{},[360],{"data":361,"marks":362,"value":249,"nodeType":82},{},[],{"data":364,"content":365,"nodeType":87},{},[366],{"data":367,"marks":368,"value":257,"nodeType":82},{},[],{"metadata":370,"sys":373,"fields":378},{"tags":371,"concepts":372},[],[],{"space":374,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":376,"publishedVersion":62,"revision":44,"locale":29},{"sys":375},{"type":12,"linkType":13,"id":14},{"sys":377},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":379},{"url":273,"details":380,"fileName":279,"contentType":280},{"size":275,"image":381},{"width":277,"height":278},{"sys":383,"fields":386},{"id":384,"createdAt":385},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":387,"slug":388,"articleIntro":387,"category":389},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[390],{"metadata":391,"sys":394,"fields":401},{"tags":392,"concepts":393},[],[],{"space":395,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":397,"publishedVersion":228,"revision":62,"contentType":399,"locale":29},{"sys":396},{"type":12,"linkType":13,"id":14},{"sys":398},{"id":21,"type":12,"linkType":22},{"sys":400},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":402,"metaTitle":238,"metaDescription":239,"mainTitle":403,"subtitle":258,"heroImage":418,"ctaButton":281,"ctaLink":282},[237],{"data":404,"content":405,"nodeType":74},{},[406,412],{"data":407,"content":408,"nodeType":250},{},[409],{"data":410,"marks":411,"value":249,"nodeType":82},{},[],{"data":413,"content":414,"nodeType":87},{},[415],{"data":416,"marks":417,"value":257,"nodeType":82},{},[],{"metadata":419,"sys":422,"fields":427},{"tags":420,"concepts":421},[],[],{"space":423,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":425,"publishedVersion":62,"revision":44,"locale":29},{"sys":424},{"type":12,"linkType":13,"id":14},{"sys":426},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":428},{"url":273,"details":429,"fileName":279,"contentType":280},{"size":275,"image":430},{"width":277,"height":278},{"sys":432,"fields":435},{"id":433,"createdAt":434},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":436,"slug":437,"articleIntro":436,"category":438},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[439],{"metadata":440,"sys":443,"fields":450},{"tags":441,"concepts":442},[],[],{"space":444,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":446,"publishedVersion":228,"revision":62,"contentType":448,"locale":29},{"sys":445},{"type":12,"linkType":13,"id":14},{"sys":447},{"id":21,"type":12,"linkType":22},{"sys":449},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":451,"metaTitle":238,"metaDescription":239,"mainTitle":452,"subtitle":258,"heroImage":467,"ctaButton":281,"ctaLink":282},[237],{"data":453,"content":454,"nodeType":74},{},[455,461],{"data":456,"content":457,"nodeType":250},{},[458],{"data":459,"marks":460,"value":249,"nodeType":82},{},[],{"data":462,"content":463,"nodeType":87},{},[464],{"data":465,"marks":466,"value":257,"nodeType":82},{},[],{"metadata":468,"sys":471,"fields":476},{"tags":469,"concepts":470},[],[],{"space":472,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":474,"publishedVersion":62,"revision":44,"locale":29},{"sys":473},{"type":12,"linkType":13,"id":14},{"sys":475},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":477},{"url":273,"details":478,"fileName":279,"contentType":280},{"size":275,"image":479},{"width":277,"height":278},{"sys":481,"fields":484},{"id":482,"createdAt":483},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":485,"slug":486,"articleIntro":485,"category":487},"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",[488],{"metadata":489,"sys":492,"fields":499},{"tags":490,"concepts":491},[],[],{"space":493,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":495,"publishedVersion":228,"revision":62,"contentType":497,"locale":29},{"sys":494},{"type":12,"linkType":13,"id":14},{"sys":496},{"id":21,"type":12,"linkType":22},{"sys":498},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":500,"metaTitle":238,"metaDescription":239,"mainTitle":501,"subtitle":258,"heroImage":516,"ctaButton":281,"ctaLink":282},[237],{"data":502,"content":503,"nodeType":74},{},[504,510],{"data":505,"content":506,"nodeType":250},{},[507],{"data":508,"marks":509,"value":249,"nodeType":82},{},[],{"data":511,"content":512,"nodeType":87},{},[513],{"data":514,"marks":515,"value":257,"nodeType":82},{},[],{"metadata":517,"sys":520,"fields":525},{"tags":518,"concepts":519},[],[],{"space":521,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":523,"publishedVersion":62,"revision":44,"locale":29},{"sys":522},{"type":12,"linkType":13,"id":14},{"sys":524},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":526},{"url":273,"details":527,"fileName":279,"contentType":280},{"size":275,"image":528},{"width":277,"height":278},{"sys":530,"fields":533},{"id":531,"createdAt":532},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":534,"slug":535,"articleIntro":534,"category":536},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[537],{"metadata":538,"sys":541,"fields":548},{"tags":539,"concepts":540},[],[],{"space":542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":544,"publishedVersion":228,"revision":62,"contentType":546,"locale":29},{"sys":543},{"type":12,"linkType":13,"id":14},{"sys":545},{"id":21,"type":12,"linkType":22},{"sys":547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":549,"metaTitle":238,"metaDescription":239,"mainTitle":550,"subtitle":258,"heroImage":565,"ctaButton":281,"ctaLink":282},[237],{"data":551,"content":552,"nodeType":74},{},[553,559],{"data":554,"content":555,"nodeType":250},{},[556],{"data":557,"marks":558,"value":249,"nodeType":82},{},[],{"data":560,"content":561,"nodeType":87},{},[562],{"data":563,"marks":564,"value":257,"nodeType":82},{},[],{"metadata":566,"sys":569,"fields":574},{"tags":567,"concepts":568},[],[],{"space":570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":572,"publishedVersion":62,"revision":44,"locale":29},{"sys":571},{"type":12,"linkType":13,"id":14},{"sys":573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":575},{"url":273,"details":576,"fileName":279,"contentType":280},{"size":275,"image":577},{"width":277,"height":278},{"sys":579,"fields":582},{"id":580,"createdAt":581},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":583,"slug":584,"articleIntro":583,"category":585},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[586],{"metadata":587,"sys":590,"fields":597},{"tags":588,"concepts":589},[],[],{"space":591,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":593,"publishedVersion":228,"revision":62,"contentType":595,"locale":29},{"sys":592},{"type":12,"linkType":13,"id":14},{"sys":594},{"id":21,"type":12,"linkType":22},{"sys":596},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":598,"metaTitle":238,"metaDescription":239,"mainTitle":599,"subtitle":258,"heroImage":614,"ctaButton":281,"ctaLink":282},[237],{"data":600,"content":601,"nodeType":74},{},[602,608],{"data":603,"content":604,"nodeType":250},{},[605],{"data":606,"marks":607,"value":249,"nodeType":82},{},[],{"data":609,"content":610,"nodeType":87},{},[611],{"data":612,"marks":613,"value":257,"nodeType":82},{},[],{"metadata":615,"sys":618,"fields":623},{"tags":616,"concepts":617},[],[],{"space":619,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":621,"publishedVersion":62,"revision":44,"locale":29},{"sys":620},{"type":12,"linkType":13,"id":14},{"sys":622},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":624},{"url":273,"details":625,"fileName":279,"contentType":280},{"size":275,"image":626},{"width":277,"height":278},{"sys":628,"fields":631},{"id":629,"createdAt":630},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":632,"slug":633,"articleIntro":632,"category":634},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[635],{"metadata":636,"sys":639,"fields":646},{"tags":637,"concepts":638},[],[],{"space":640,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":642,"publishedVersion":228,"revision":62,"contentType":644,"locale":29},{"sys":641},{"type":12,"linkType":13,"id":14},{"sys":643},{"id":21,"type":12,"linkType":22},{"sys":645},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":647,"metaTitle":238,"metaDescription":239,"mainTitle":648,"subtitle":258,"heroImage":663,"ctaButton":281,"ctaLink":282},[237],{"data":649,"content":650,"nodeType":74},{},[651,657],{"data":652,"content":653,"nodeType":250},{},[654],{"data":655,"marks":656,"value":249,"nodeType":82},{},[],{"data":658,"content":659,"nodeType":87},{},[660],{"data":661,"marks":662,"value":257,"nodeType":82},{},[],{"metadata":664,"sys":667,"fields":672},{"tags":665,"concepts":666},[],[],{"space":668,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":670,"publishedVersion":62,"revision":44,"locale":29},{"sys":669},{"type":12,"linkType":13,"id":14},{"sys":671},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":673},{"url":273,"details":674,"fileName":279,"contentType":280},{"size":275,"image":675},{"width":277,"height":278},{"sys":677,"fields":680},{"id":678,"createdAt":679},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":681,"slug":682,"articleIntro":-1,"category":683},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[684],{"metadata":685,"sys":688,"fields":695},{"tags":686,"concepts":687},[],[],{"space":689,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":691,"publishedVersion":228,"revision":62,"contentType":693,"locale":29},{"sys":690},{"type":12,"linkType":13,"id":14},{"sys":692},{"id":21,"type":12,"linkType":22},{"sys":694},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":696,"metaTitle":238,"metaDescription":239,"mainTitle":697,"subtitle":258,"heroImage":712,"ctaButton":281,"ctaLink":282},[237],{"data":698,"content":699,"nodeType":74},{},[700,706],{"data":701,"content":702,"nodeType":250},{},[703],{"data":704,"marks":705,"value":249,"nodeType":82},{},[],{"data":707,"content":708,"nodeType":87},{},[709],{"data":710,"marks":711,"value":257,"nodeType":82},{},[],{"metadata":713,"sys":716,"fields":721},{"tags":714,"concepts":715},[],[],{"space":717,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":719,"publishedVersion":62,"revision":44,"locale":29},{"sys":718},{"type":12,"linkType":13,"id":14},{"sys":720},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":722},{"url":273,"details":723,"fileName":279,"contentType":280},{"size":275,"image":724},{"width":277,"height":278},{"sys":726,"fields":729},{"id":727,"createdAt":728},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":730,"slug":731,"articleIntro":732,"category":733},"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.",[734],{"metadata":735,"sys":738,"fields":745},{"tags":736,"concepts":737},[],[],{"space":739,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":741,"publishedVersion":228,"revision":62,"contentType":743,"locale":29},{"sys":740},{"type":12,"linkType":13,"id":14},{"sys":742},{"id":21,"type":12,"linkType":22},{"sys":744},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":746,"metaTitle":238,"metaDescription":239,"mainTitle":747,"subtitle":258,"heroImage":762,"ctaButton":281,"ctaLink":282},[237],{"data":748,"content":749,"nodeType":74},{},[750,756],{"data":751,"content":752,"nodeType":250},{},[753],{"data":754,"marks":755,"value":249,"nodeType":82},{},[],{"data":757,"content":758,"nodeType":87},{},[759],{"data":760,"marks":761,"value":257,"nodeType":82},{},[],{"metadata":763,"sys":766,"fields":771},{"tags":764,"concepts":765},[],[],{"space":767,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":769,"publishedVersion":62,"revision":44,"locale":29},{"sys":768},{"type":12,"linkType":13,"id":14},{"sys":770},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":772},{"url":273,"details":773,"fileName":279,"contentType":280},{"size":275,"image":774},{"width":277,"height":278},{"sys":776,"fields":779},{"id":777,"createdAt":778},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":780,"slug":781,"articleIntro":-1,"category":782},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[783],{"metadata":784,"sys":787,"fields":794},{"tags":785,"concepts":786},[],[],{"space":788,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":790,"publishedVersion":228,"revision":62,"contentType":792,"locale":29},{"sys":789},{"type":12,"linkType":13,"id":14},{"sys":791},{"id":21,"type":12,"linkType":22},{"sys":793},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":795,"metaTitle":238,"metaDescription":239,"mainTitle":796,"subtitle":258,"heroImage":811,"ctaButton":281,"ctaLink":282},[237],{"data":797,"content":798,"nodeType":74},{},[799,805],{"data":800,"content":801,"nodeType":250},{},[802],{"data":803,"marks":804,"value":249,"nodeType":82},{},[],{"data":806,"content":807,"nodeType":87},{},[808],{"data":809,"marks":810,"value":257,"nodeType":82},{},[],{"metadata":812,"sys":815,"fields":820},{"tags":813,"concepts":814},[],[],{"space":816,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":818,"publishedVersion":62,"revision":44,"locale":29},{"sys":817},{"type":12,"linkType":13,"id":14},{"sys":819},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":821},{"url":273,"details":822,"fileName":279,"contentType":280},{"size":275,"image":823},{"width":277,"height":278},{"sys":825,"fields":828},{"id":826,"createdAt":827},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":829,"slug":830,"articleIntro":829,"category":831},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[832],{"metadata":833,"sys":836,"fields":843},{"tags":834,"concepts":835},[],[],{"space":837,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":839,"publishedVersion":228,"revision":62,"contentType":841,"locale":29},{"sys":838},{"type":12,"linkType":13,"id":14},{"sys":840},{"id":21,"type":12,"linkType":22},{"sys":842},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":844,"metaTitle":238,"metaDescription":239,"mainTitle":845,"subtitle":258,"heroImage":860,"ctaButton":281,"ctaLink":282},[237],{"data":846,"content":847,"nodeType":74},{},[848,854],{"data":849,"content":850,"nodeType":250},{},[851],{"data":852,"marks":853,"value":249,"nodeType":82},{},[],{"data":855,"content":856,"nodeType":87},{},[857],{"data":858,"marks":859,"value":257,"nodeType":82},{},[],{"metadata":861,"sys":864,"fields":869},{"tags":862,"concepts":863},[],[],{"space":865,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":867,"publishedVersion":62,"revision":44,"locale":29},{"sys":866},{"type":12,"linkType":13,"id":14},{"sys":868},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":870},{"url":273,"details":871,"fileName":279,"contentType":280},{"size":275,"image":872},{"width":277,"height":278},{"sys":874,"fields":877},{"id":875,"createdAt":876},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":878,"slug":879,"articleIntro":878,"category":880},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[881],{"metadata":882,"sys":885,"fields":892},{"tags":883,"concepts":884},[],[],{"space":886,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":888,"publishedVersion":228,"revision":62,"contentType":890,"locale":29},{"sys":887},{"type":12,"linkType":13,"id":14},{"sys":889},{"id":21,"type":12,"linkType":22},{"sys":891},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":893,"metaTitle":238,"metaDescription":239,"mainTitle":894,"subtitle":258,"heroImage":909,"ctaButton":281,"ctaLink":282},[237],{"data":895,"content":896,"nodeType":74},{},[897,903],{"data":898,"content":899,"nodeType":250},{},[900],{"data":901,"marks":902,"value":249,"nodeType":82},{},[],{"data":904,"content":905,"nodeType":87},{},[906],{"data":907,"marks":908,"value":257,"nodeType":82},{},[],{"metadata":910,"sys":913,"fields":918},{"tags":911,"concepts":912},[],[],{"space":914,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":916,"publishedVersion":62,"revision":44,"locale":29},{"sys":915},{"type":12,"linkType":13,"id":14},{"sys":917},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":919},{"url":273,"details":920,"fileName":279,"contentType":280},{"size":275,"image":921},{"width":277,"height":278},{"sys":923,"fields":926},{"id":924,"createdAt":925},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":927,"slug":928,"articleIntro":927,"category":929},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[930],{"metadata":931,"sys":934,"fields":941},{"tags":932,"concepts":933},[],[],{"space":935,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":937,"publishedVersion":228,"revision":62,"contentType":939,"locale":29},{"sys":936},{"type":12,"linkType":13,"id":14},{"sys":938},{"id":21,"type":12,"linkType":22},{"sys":940},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":942,"metaTitle":238,"metaDescription":239,"mainTitle":943,"subtitle":258,"heroImage":958,"ctaButton":281,"ctaLink":282},[237],{"data":944,"content":945,"nodeType":74},{},[946,952],{"data":947,"content":948,"nodeType":250},{},[949],{"data":950,"marks":951,"value":249,"nodeType":82},{},[],{"data":953,"content":954,"nodeType":87},{},[955],{"data":956,"marks":957,"value":257,"nodeType":82},{},[],{"metadata":959,"sys":962,"fields":967},{"tags":960,"concepts":961},[],[],{"space":963,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":965,"publishedVersion":62,"revision":44,"locale":29},{"sys":964},{"type":12,"linkType":13,"id":14},{"sys":966},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":968},{"url":273,"details":969,"fileName":279,"contentType":280},{"size":275,"image":970},{"width":277,"height":278},{"sys":972,"fields":975},{"id":973,"createdAt":974},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":976,"slug":977,"articleIntro":-1,"category":978},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[979],{"metadata":980,"sys":983,"fields":990},{"tags":981,"concepts":982},[],[],{"space":984,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":986,"publishedVersion":228,"revision":62,"contentType":988,"locale":29},{"sys":985},{"type":12,"linkType":13,"id":14},{"sys":987},{"id":21,"type":12,"linkType":22},{"sys":989},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":991,"metaTitle":238,"metaDescription":239,"mainTitle":992,"subtitle":258,"heroImage":1007,"ctaButton":281,"ctaLink":282},[237],{"data":993,"content":994,"nodeType":74},{},[995,1001],{"data":996,"content":997,"nodeType":250},{},[998],{"data":999,"marks":1000,"value":249,"nodeType":82},{},[],{"data":1002,"content":1003,"nodeType":87},{},[1004],{"data":1005,"marks":1006,"value":257,"nodeType":82},{},[],{"metadata":1008,"sys":1011,"fields":1016},{"tags":1009,"concepts":1010},[],[],{"space":1012,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1014,"publishedVersion":62,"revision":44,"locale":29},{"sys":1013},{"type":12,"linkType":13,"id":14},{"sys":1015},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1017},{"url":273,"details":1018,"fileName":279,"contentType":280},{"size":275,"image":1019},{"width":277,"height":278},{"sys":1021,"fields":1024},{"id":1022,"createdAt":1023},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":1025,"slug":1026,"articleIntro":1025,"category":1027},"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",[1028],{"metadata":1029,"sys":1032,"fields":1039},{"tags":1030,"concepts":1031},[],[],{"space":1033,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1035,"publishedVersion":228,"revision":62,"contentType":1037,"locale":29},{"sys":1034},{"type":12,"linkType":13,"id":14},{"sys":1036},{"id":21,"type":12,"linkType":22},{"sys":1038},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1040,"metaTitle":238,"metaDescription":239,"mainTitle":1041,"subtitle":258,"heroImage":1056,"ctaButton":281,"ctaLink":282},[237],{"data":1042,"content":1043,"nodeType":74},{},[1044,1050],{"data":1045,"content":1046,"nodeType":250},{},[1047],{"data":1048,"marks":1049,"value":249,"nodeType":82},{},[],{"data":1051,"content":1052,"nodeType":87},{},[1053],{"data":1054,"marks":1055,"value":257,"nodeType":82},{},[],{"metadata":1057,"sys":1060,"fields":1065},{"tags":1058,"concepts":1059},[],[],{"space":1061,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1063,"publishedVersion":62,"revision":44,"locale":29},{"sys":1062},{"type":12,"linkType":13,"id":14},{"sys":1064},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1066},{"url":273,"details":1067,"fileName":279,"contentType":280},{"size":275,"image":1068},{"width":277,"height":278},{"sys":1070,"fields":1073},{"id":1071,"createdAt":1072},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":1074,"slug":1075,"articleIntro":-1,"category":1076},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[1077],{"metadata":1078,"sys":1081,"fields":1088},{"tags":1079,"concepts":1080},[],[],{"space":1082,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1084,"publishedVersion":228,"revision":62,"contentType":1086,"locale":29},{"sys":1083},{"type":12,"linkType":13,"id":14},{"sys":1085},{"id":21,"type":12,"linkType":22},{"sys":1087},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1089,"metaTitle":238,"metaDescription":239,"mainTitle":1090,"subtitle":258,"heroImage":1105,"ctaButton":281,"ctaLink":282},[237],{"data":1091,"content":1092,"nodeType":74},{},[1093,1099],{"data":1094,"content":1095,"nodeType":250},{},[1096],{"data":1097,"marks":1098,"value":249,"nodeType":82},{},[],{"data":1100,"content":1101,"nodeType":87},{},[1102],{"data":1103,"marks":1104,"value":257,"nodeType":82},{},[],{"metadata":1106,"sys":1109,"fields":1114},{"tags":1107,"concepts":1108},[],[],{"space":1110,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1112,"publishedVersion":62,"revision":44,"locale":29},{"sys":1111},{"type":12,"linkType":13,"id":14},{"sys":1113},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1115},{"url":273,"details":1116,"fileName":279,"contentType":280},{"size":275,"image":1117},{"width":277,"height":278},{"sys":1119,"fields":1122},{"id":1120,"createdAt":1121},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":1123,"slug":1124,"articleIntro":1123,"category":1125},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[1126],{"metadata":1127,"sys":1130,"fields":1137},{"tags":1128,"concepts":1129},[],[],{"space":1131,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1133,"publishedVersion":228,"revision":62,"contentType":1135,"locale":29},{"sys":1132},{"type":12,"linkType":13,"id":14},{"sys":1134},{"id":21,"type":12,"linkType":22},{"sys":1136},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1138,"metaTitle":238,"metaDescription":239,"mainTitle":1139,"subtitle":258,"heroImage":1154,"ctaButton":281,"ctaLink":282},[237],{"data":1140,"content":1141,"nodeType":74},{},[1142,1148],{"data":1143,"content":1144,"nodeType":250},{},[1145],{"data":1146,"marks":1147,"value":249,"nodeType":82},{},[],{"data":1149,"content":1150,"nodeType":87},{},[1151],{"data":1152,"marks":1153,"value":257,"nodeType":82},{},[],{"metadata":1155,"sys":1158,"fields":1163},{"tags":1156,"concepts":1157},[],[],{"space":1159,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1161,"publishedVersion":62,"revision":44,"locale":29},{"sys":1160},{"type":12,"linkType":13,"id":14},{"sys":1162},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1164},{"url":273,"details":1165,"fileName":279,"contentType":280},{"size":275,"image":1166},{"width":277,"height":278},{"sys":1168,"fields":1171},{"id":1169,"createdAt":1170},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":1172,"slug":1173,"articleIntro":1172,"category":1174},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[1175],{"metadata":1176,"sys":1179,"fields":1186},{"tags":1177,"concepts":1178},[],[],{"space":1180,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1182,"publishedVersion":228,"revision":62,"contentType":1184,"locale":29},{"sys":1181},{"type":12,"linkType":13,"id":14},{"sys":1183},{"id":21,"type":12,"linkType":22},{"sys":1185},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1187,"metaTitle":238,"metaDescription":239,"mainTitle":1188,"subtitle":258,"heroImage":1203,"ctaButton":281,"ctaLink":282},[237],{"data":1189,"content":1190,"nodeType":74},{},[1191,1197],{"data":1192,"content":1193,"nodeType":250},{},[1194],{"data":1195,"marks":1196,"value":249,"nodeType":82},{},[],{"data":1198,"content":1199,"nodeType":87},{},[1200],{"data":1201,"marks":1202,"value":257,"nodeType":82},{},[],{"metadata":1204,"sys":1207,"fields":1212},{"tags":1205,"concepts":1206},[],[],{"space":1208,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1210,"publishedVersion":62,"revision":44,"locale":29},{"sys":1209},{"type":12,"linkType":13,"id":14},{"sys":1211},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1213},{"url":273,"details":1214,"fileName":279,"contentType":280},{"size":275,"image":1215},{"width":277,"height":278},{"sys":1217,"fields":1220},{"id":1218,"createdAt":1219},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":1221,"slug":1222,"articleIntro":1221,"category":1223},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[1224],{"metadata":1225,"sys":1228,"fields":1235},{"tags":1226,"concepts":1227},[],[],{"space":1229,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1231,"publishedVersion":228,"revision":62,"contentType":1233,"locale":29},{"sys":1230},{"type":12,"linkType":13,"id":14},{"sys":1232},{"id":21,"type":12,"linkType":22},{"sys":1234},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1236,"metaTitle":238,"metaDescription":239,"mainTitle":1237,"subtitle":258,"heroImage":1252,"ctaButton":281,"ctaLink":282},[237],{"data":1238,"content":1239,"nodeType":74},{},[1240,1246],{"data":1241,"content":1242,"nodeType":250},{},[1243],{"data":1244,"marks":1245,"value":249,"nodeType":82},{},[],{"data":1247,"content":1248,"nodeType":87},{},[1249],{"data":1250,"marks":1251,"value":257,"nodeType":82},{},[],{"metadata":1253,"sys":1256,"fields":1261},{"tags":1254,"concepts":1255},[],[],{"space":1257,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1259,"publishedVersion":62,"revision":44,"locale":29},{"sys":1258},{"type":12,"linkType":13,"id":14},{"sys":1260},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1262},{"url":273,"details":1263,"fileName":279,"contentType":280},{"size":275,"image":1264},{"width":277,"height":278},{"sys":1266,"fields":1269},{"id":1267,"createdAt":1268},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":1270,"slug":1271,"articleIntro":-1,"category":1272},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[1273],{"metadata":1274,"sys":1277,"fields":1284},{"tags":1275,"concepts":1276},[],[],{"space":1278,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1280,"publishedVersion":228,"revision":62,"contentType":1282,"locale":29},{"sys":1279},{"type":12,"linkType":13,"id":14},{"sys":1281},{"id":21,"type":12,"linkType":22},{"sys":1283},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1285,"metaTitle":238,"metaDescription":239,"mainTitle":1286,"subtitle":258,"heroImage":1301,"ctaButton":281,"ctaLink":282},[237],{"data":1287,"content":1288,"nodeType":74},{},[1289,1295],{"data":1290,"content":1291,"nodeType":250},{},[1292],{"data":1293,"marks":1294,"value":249,"nodeType":82},{},[],{"data":1296,"content":1297,"nodeType":87},{},[1298],{"data":1299,"marks":1300,"value":257,"nodeType":82},{},[],{"metadata":1302,"sys":1305,"fields":1310},{"tags":1303,"concepts":1304},[],[],{"space":1306,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1308,"publishedVersion":62,"revision":44,"locale":29},{"sys":1307},{"type":12,"linkType":13,"id":14},{"sys":1309},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1311},{"url":273,"details":1312,"fileName":279,"contentType":280},{"size":275,"image":1313},{"width":277,"height":278},{"sys":1315,"fields":1318},{"id":1316,"createdAt":1317},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":1319,"slug":1320,"articleIntro":1319,"category":1321},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[1322],{"metadata":1323,"sys":1326,"fields":1333},{"tags":1324,"concepts":1325},[],[],{"space":1327,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1329,"publishedVersion":228,"revision":62,"contentType":1331,"locale":29},{"sys":1328},{"type":12,"linkType":13,"id":14},{"sys":1330},{"id":21,"type":12,"linkType":22},{"sys":1332},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1334,"metaTitle":238,"metaDescription":239,"mainTitle":1335,"subtitle":258,"heroImage":1350,"ctaButton":281,"ctaLink":282},[237],{"data":1336,"content":1337,"nodeType":74},{},[1338,1344],{"data":1339,"content":1340,"nodeType":250},{},[1341],{"data":1342,"marks":1343,"value":249,"nodeType":82},{},[],{"data":1345,"content":1346,"nodeType":87},{},[1347],{"data":1348,"marks":1349,"value":257,"nodeType":82},{},[],{"metadata":1351,"sys":1354,"fields":1359},{"tags":1352,"concepts":1353},[],[],{"space":1355,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1357,"publishedVersion":62,"revision":44,"locale":29},{"sys":1356},{"type":12,"linkType":13,"id":14},{"sys":1358},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1360},{"url":273,"details":1361,"fileName":279,"contentType":280},{"size":275,"image":1362},{"width":277,"height":278},{"sys":1364,"fields":1367},{"id":1365,"createdAt":1366},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":1368,"slug":1369,"articleIntro":1368,"category":1370},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[1371],{"metadata":1372,"sys":1375,"fields":1382},{"tags":1373,"concepts":1374},[],[],{"space":1376,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1378,"publishedVersion":228,"revision":62,"contentType":1380,"locale":29},{"sys":1377},{"type":12,"linkType":13,"id":14},{"sys":1379},{"id":21,"type":12,"linkType":22},{"sys":1381},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1383,"metaTitle":238,"metaDescription":239,"mainTitle":1384,"subtitle":258,"heroImage":1399,"ctaButton":281,"ctaLink":282},[237],{"data":1385,"content":1386,"nodeType":74},{},[1387,1393],{"data":1388,"content":1389,"nodeType":250},{},[1390],{"data":1391,"marks":1392,"value":249,"nodeType":82},{},[],{"data":1394,"content":1395,"nodeType":87},{},[1396],{"data":1397,"marks":1398,"value":257,"nodeType":82},{},[],{"metadata":1400,"sys":1403,"fields":1408},{"tags":1401,"concepts":1402},[],[],{"space":1404,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1406,"publishedVersion":62,"revision":44,"locale":29},{"sys":1405},{"type":12,"linkType":13,"id":14},{"sys":1407},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1409},{"url":273,"details":1410,"fileName":279,"contentType":280},{"size":275,"image":1411},{"width":277,"height":278},{"sys":1413,"fields":1416},{"id":1414,"createdAt":1415},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":1417,"slug":1418,"articleIntro":-1,"category":1419},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[1420],{"metadata":1421,"sys":1424,"fields":1431},{"tags":1422,"concepts":1423},[],[],{"space":1425,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1427,"publishedVersion":228,"revision":62,"contentType":1429,"locale":29},{"sys":1426},{"type":12,"linkType":13,"id":14},{"sys":1428},{"id":21,"type":12,"linkType":22},{"sys":1430},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1432,"metaTitle":238,"metaDescription":239,"mainTitle":1433,"subtitle":258,"heroImage":1448,"ctaButton":281,"ctaLink":282},[237],{"data":1434,"content":1435,"nodeType":74},{},[1436,1442],{"data":1437,"content":1438,"nodeType":250},{},[1439],{"data":1440,"marks":1441,"value":249,"nodeType":82},{},[],{"data":1443,"content":1444,"nodeType":87},{},[1445],{"data":1446,"marks":1447,"value":257,"nodeType":82},{},[],{"metadata":1449,"sys":1452,"fields":1457},{"tags":1450,"concepts":1451},[],[],{"space":1453,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1455,"publishedVersion":62,"revision":44,"locale":29},{"sys":1454},{"type":12,"linkType":13,"id":14},{"sys":1456},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1458},{"url":273,"details":1459,"fileName":279,"contentType":280},{"size":275,"image":1460},{"width":277,"height":278},{"sys":1462,"fields":1465},{"id":1463,"createdAt":1464},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":1466,"slug":1467,"articleIntro":1466,"category":1468},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[1469],{"metadata":1470,"sys":1473,"fields":1480},{"tags":1471,"concepts":1472},[],[],{"space":1474,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1476,"publishedVersion":228,"revision":62,"contentType":1478,"locale":29},{"sys":1475},{"type":12,"linkType":13,"id":14},{"sys":1477},{"id":21,"type":12,"linkType":22},{"sys":1479},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1481,"metaTitle":238,"metaDescription":239,"mainTitle":1482,"subtitle":258,"heroImage":1497,"ctaButton":281,"ctaLink":282},[237],{"data":1483,"content":1484,"nodeType":74},{},[1485,1491],{"data":1486,"content":1487,"nodeType":250},{},[1488],{"data":1489,"marks":1490,"value":249,"nodeType":82},{},[],{"data":1492,"content":1493,"nodeType":87},{},[1494],{"data":1495,"marks":1496,"value":257,"nodeType":82},{},[],{"metadata":1498,"sys":1501,"fields":1506},{"tags":1499,"concepts":1500},[],[],{"space":1502,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1504,"publishedVersion":62,"revision":44,"locale":29},{"sys":1503},{"type":12,"linkType":13,"id":14},{"sys":1505},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1507},{"url":273,"details":1508,"fileName":279,"contentType":280},{"size":275,"image":1509},{"width":277,"height":278},{"sys":1511,"fields":1514},{"id":1512,"createdAt":1513},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":1515,"slug":1516,"articleIntro":1515,"category":1517},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[1518],{"metadata":1519,"sys":1522,"fields":1529},{"tags":1520,"concepts":1521},[],[],{"space":1523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1525,"publishedVersion":228,"revision":62,"contentType":1527,"locale":29},{"sys":1524},{"type":12,"linkType":13,"id":14},{"sys":1526},{"id":21,"type":12,"linkType":22},{"sys":1528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1530,"metaTitle":238,"metaDescription":239,"mainTitle":1531,"subtitle":258,"heroImage":1546,"ctaButton":281,"ctaLink":282},[237],{"data":1532,"content":1533,"nodeType":74},{},[1534,1540],{"data":1535,"content":1536,"nodeType":250},{},[1537],{"data":1538,"marks":1539,"value":249,"nodeType":82},{},[],{"data":1541,"content":1542,"nodeType":87},{},[1543],{"data":1544,"marks":1545,"value":257,"nodeType":82},{},[],{"metadata":1547,"sys":1550,"fields":1555},{"tags":1548,"concepts":1549},[],[],{"space":1551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1553,"publishedVersion":62,"revision":44,"locale":29},{"sys":1552},{"type":12,"linkType":13,"id":14},{"sys":1554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1556},{"url":273,"details":1557,"fileName":279,"contentType":280},{"size":275,"image":1558},{"width":277,"height":278},{"sys":1560,"fields":1563},{"id":1561,"createdAt":1562},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":1564,"slug":1565,"articleIntro":1564,"category":1566},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[1567],{"metadata":1568,"sys":1571,"fields":1578},{"tags":1569,"concepts":1570},[],[],{"space":1572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1574,"publishedVersion":228,"revision":62,"contentType":1576,"locale":29},{"sys":1573},{"type":12,"linkType":13,"id":14},{"sys":1575},{"id":21,"type":12,"linkType":22},{"sys":1577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1579,"metaTitle":238,"metaDescription":239,"mainTitle":1580,"subtitle":258,"heroImage":1595,"ctaButton":281,"ctaLink":282},[237],{"data":1581,"content":1582,"nodeType":74},{},[1583,1589],{"data":1584,"content":1585,"nodeType":250},{},[1586],{"data":1587,"marks":1588,"value":249,"nodeType":82},{},[],{"data":1590,"content":1591,"nodeType":87},{},[1592],{"data":1593,"marks":1594,"value":257,"nodeType":82},{},[],{"metadata":1596,"sys":1599,"fields":1604},{"tags":1597,"concepts":1598},[],[],{"space":1600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1602,"publishedVersion":62,"revision":44,"locale":29},{"sys":1601},{"type":12,"linkType":13,"id":14},{"sys":1603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1605},{"url":273,"details":1606,"fileName":279,"contentType":280},{"size":275,"image":1607},{"width":277,"height":278},{"sys":1609,"fields":1612},{"id":1610,"createdAt":1611},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":1613,"slug":1614,"articleIntro":1613,"category":1615},"698 - Intégration fiscale","compte-698-integration-fiscale",[1616],{"metadata":1617,"sys":1620,"fields":1627},{"tags":1618,"concepts":1619},[],[],{"space":1621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1623,"publishedVersion":228,"revision":62,"contentType":1625,"locale":29},{"sys":1622},{"type":12,"linkType":13,"id":14},{"sys":1624},{"id":21,"type":12,"linkType":22},{"sys":1626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1628,"metaTitle":238,"metaDescription":239,"mainTitle":1629,"subtitle":258,"heroImage":1644,"ctaButton":281,"ctaLink":282},[237],{"data":1630,"content":1631,"nodeType":74},{},[1632,1638],{"data":1633,"content":1634,"nodeType":250},{},[1635],{"data":1636,"marks":1637,"value":249,"nodeType":82},{},[],{"data":1639,"content":1640,"nodeType":87},{},[1641],{"data":1642,"marks":1643,"value":257,"nodeType":82},{},[],{"metadata":1645,"sys":1648,"fields":1653},{"tags":1646,"concepts":1647},[],[],{"space":1649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1651,"publishedVersion":62,"revision":44,"locale":29},{"sys":1650},{"type":12,"linkType":13,"id":14},{"sys":1652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1654},{"url":273,"details":1655,"fileName":279,"contentType":280},{"size":275,"image":1656},{"width":277,"height":278},{"sys":1658,"fields":1661},{"id":1659,"createdAt":1660},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":1662,"slug":1663,"articleIntro":1662,"category":1664},"Compte 614 - Charges locatives","compte-614-charges-locatives",[1665],{"metadata":1666,"sys":1669,"fields":1676},{"tags":1667,"concepts":1668},[],[],{"space":1670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1672,"publishedVersion":228,"revision":62,"contentType":1674,"locale":29},{"sys":1671},{"type":12,"linkType":13,"id":14},{"sys":1673},{"id":21,"type":12,"linkType":22},{"sys":1675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1677,"metaTitle":238,"metaDescription":239,"mainTitle":1678,"subtitle":258,"heroImage":1693,"ctaButton":281,"ctaLink":282},[237],{"data":1679,"content":1680,"nodeType":74},{},[1681,1687],{"data":1682,"content":1683,"nodeType":250},{},[1684],{"data":1685,"marks":1686,"value":249,"nodeType":82},{},[],{"data":1688,"content":1689,"nodeType":87},{},[1690],{"data":1691,"marks":1692,"value":257,"nodeType":82},{},[],{"metadata":1694,"sys":1697,"fields":1702},{"tags":1695,"concepts":1696},[],[],{"space":1698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1700,"publishedVersion":62,"revision":44,"locale":29},{"sys":1699},{"type":12,"linkType":13,"id":14},{"sys":1701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1703},{"url":273,"details":1704,"fileName":279,"contentType":280},{"size":275,"image":1705},{"width":277,"height":278},{"sys":1707,"fields":1710},{"id":1708,"createdAt":1709},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1711,"slug":1712,"articleIntro":1711,"category":1713},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1714],{"metadata":1715,"sys":1718,"fields":1725},{"tags":1716,"concepts":1717},[],[],{"space":1719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1721,"publishedVersion":228,"revision":62,"contentType":1723,"locale":29},{"sys":1720},{"type":12,"linkType":13,"id":14},{"sys":1722},{"id":21,"type":12,"linkType":22},{"sys":1724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1726,"metaTitle":238,"metaDescription":239,"mainTitle":1727,"subtitle":258,"heroImage":1742,"ctaButton":281,"ctaLink":282},[237],{"data":1728,"content":1729,"nodeType":74},{},[1730,1736],{"data":1731,"content":1732,"nodeType":250},{},[1733],{"data":1734,"marks":1735,"value":249,"nodeType":82},{},[],{"data":1737,"content":1738,"nodeType":87},{},[1739],{"data":1740,"marks":1741,"value":257,"nodeType":82},{},[],{"metadata":1743,"sys":1746,"fields":1751},{"tags":1744,"concepts":1745},[],[],{"space":1747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1749,"publishedVersion":62,"revision":44,"locale":29},{"sys":1748},{"type":12,"linkType":13,"id":14},{"sys":1750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1752},{"url":273,"details":1753,"fileName":279,"contentType":280},{"size":275,"image":1754},{"width":277,"height":278},{"sys":1756,"fields":1759},{"id":1757,"createdAt":1758},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":1760,"slug":1761,"articleIntro":1760,"category":1762},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[1763],{"metadata":1764,"sys":1767,"fields":1774},{"tags":1765,"concepts":1766},[],[],{"space":1768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1770,"publishedVersion":228,"revision":62,"contentType":1772,"locale":29},{"sys":1769},{"type":12,"linkType":13,"id":14},{"sys":1771},{"id":21,"type":12,"linkType":22},{"sys":1773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1775,"metaTitle":238,"metaDescription":239,"mainTitle":1776,"subtitle":258,"heroImage":1791,"ctaButton":281,"ctaLink":282},[237],{"data":1777,"content":1778,"nodeType":74},{},[1779,1785],{"data":1780,"content":1781,"nodeType":250},{},[1782],{"data":1783,"marks":1784,"value":249,"nodeType":82},{},[],{"data":1786,"content":1787,"nodeType":87},{},[1788],{"data":1789,"marks":1790,"value":257,"nodeType":82},{},[],{"metadata":1792,"sys":1795,"fields":1800},{"tags":1793,"concepts":1794},[],[],{"space":1796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1798,"publishedVersion":62,"revision":44,"locale":29},{"sys":1797},{"type":12,"linkType":13,"id":14},{"sys":1799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1801},{"url":273,"details":1802,"fileName":279,"contentType":280},{"size":275,"image":1803},{"width":277,"height":278},{"sys":1805,"fields":1808},{"id":1806,"createdAt":1807},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":1809,"slug":1810,"articleIntro":1809,"category":1811},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[1812],{"metadata":1813,"sys":1816,"fields":1823},{"tags":1814,"concepts":1815},[],[],{"space":1817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1819,"publishedVersion":228,"revision":62,"contentType":1821,"locale":29},{"sys":1818},{"type":12,"linkType":13,"id":14},{"sys":1820},{"id":21,"type":12,"linkType":22},{"sys":1822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1824,"metaTitle":238,"metaDescription":239,"mainTitle":1825,"subtitle":258,"heroImage":1840,"ctaButton":281,"ctaLink":282},[237],{"data":1826,"content":1827,"nodeType":74},{},[1828,1834],{"data":1829,"content":1830,"nodeType":250},{},[1831],{"data":1832,"marks":1833,"value":249,"nodeType":82},{},[],{"data":1835,"content":1836,"nodeType":87},{},[1837],{"data":1838,"marks":1839,"value":257,"nodeType":82},{},[],{"metadata":1841,"sys":1844,"fields":1849},{"tags":1842,"concepts":1843},[],[],{"space":1845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1847,"publishedVersion":62,"revision":44,"locale":29},{"sys":1846},{"type":12,"linkType":13,"id":14},{"sys":1848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1850},{"url":273,"details":1851,"fileName":279,"contentType":280},{"size":275,"image":1852},{"width":277,"height":278},{"sys":1854,"fields":1857},{"id":1855,"createdAt":1856},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":1858,"slug":1859,"articleIntro":1858,"category":1860},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[1861],{"metadata":1862,"sys":1865,"fields":1872},{"tags":1863,"concepts":1864},[],[],{"space":1866,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1868,"publishedVersion":228,"revision":62,"contentType":1870,"locale":29},{"sys":1867},{"type":12,"linkType":13,"id":14},{"sys":1869},{"id":21,"type":12,"linkType":22},{"sys":1871},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1873,"metaTitle":238,"metaDescription":239,"mainTitle":1874,"subtitle":258,"heroImage":1889,"ctaButton":281,"ctaLink":282},[237],{"data":1875,"content":1876,"nodeType":74},{},[1877,1883],{"data":1878,"content":1879,"nodeType":250},{},[1880],{"data":1881,"marks":1882,"value":249,"nodeType":82},{},[],{"data":1884,"content":1885,"nodeType":87},{},[1886],{"data":1887,"marks":1888,"value":257,"nodeType":82},{},[],{"metadata":1890,"sys":1893,"fields":1898},{"tags":1891,"concepts":1892},[],[],{"space":1894,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1896,"publishedVersion":62,"revision":44,"locale":29},{"sys":1895},{"type":12,"linkType":13,"id":14},{"sys":1897},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1899},{"url":273,"details":1900,"fileName":279,"contentType":280},{"size":275,"image":1901},{"width":277,"height":278},{"sys":1903,"fields":1906},{"id":1904,"createdAt":1905},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":1907,"slug":1908,"articleIntro":-1,"category":1909},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[1910],{"metadata":1911,"sys":1914,"fields":1921},{"tags":1912,"concepts":1913},[],[],{"space":1915,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1917,"publishedVersion":228,"revision":62,"contentType":1919,"locale":29},{"sys":1916},{"type":12,"linkType":13,"id":14},{"sys":1918},{"id":21,"type":12,"linkType":22},{"sys":1920},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1922,"metaTitle":238,"metaDescription":239,"mainTitle":1923,"subtitle":258,"heroImage":1938,"ctaButton":281,"ctaLink":282},[237],{"data":1924,"content":1925,"nodeType":74},{},[1926,1932],{"data":1927,"content":1928,"nodeType":250},{},[1929],{"data":1930,"marks":1931,"value":249,"nodeType":82},{},[],{"data":1933,"content":1934,"nodeType":87},{},[1935],{"data":1936,"marks":1937,"value":257,"nodeType":82},{},[],{"metadata":1939,"sys":1942,"fields":1947},{"tags":1940,"concepts":1941},[],[],{"space":1943,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1945,"publishedVersion":62,"revision":44,"locale":29},{"sys":1944},{"type":12,"linkType":13,"id":14},{"sys":1946},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1948},{"url":273,"details":1949,"fileName":279,"contentType":280},{"size":275,"image":1950},{"width":277,"height":278},{"sys":1952,"fields":1955},{"id":1953,"createdAt":1954},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":1956,"slug":1957,"articleIntro":1956,"category":1958},"618 - Divers","compte-618-divers",[1959],{"metadata":1960,"sys":1963,"fields":1970},{"tags":1961,"concepts":1962},[],[],{"space":1964,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":1966,"publishedVersion":228,"revision":62,"contentType":1968,"locale":29},{"sys":1965},{"type":12,"linkType":13,"id":14},{"sys":1967},{"id":21,"type":12,"linkType":22},{"sys":1969},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":1971,"metaTitle":238,"metaDescription":239,"mainTitle":1972,"subtitle":258,"heroImage":1987,"ctaButton":281,"ctaLink":282},[237],{"data":1973,"content":1974,"nodeType":74},{},[1975,1981],{"data":1976,"content":1977,"nodeType":250},{},[1978],{"data":1979,"marks":1980,"value":249,"nodeType":82},{},[],{"data":1982,"content":1983,"nodeType":87},{},[1984],{"data":1985,"marks":1986,"value":257,"nodeType":82},{},[],{"metadata":1988,"sys":1991,"fields":1996},{"tags":1989,"concepts":1990},[],[],{"space":1992,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":1994,"publishedVersion":62,"revision":44,"locale":29},{"sys":1993},{"type":12,"linkType":13,"id":14},{"sys":1995},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":1997},{"url":273,"details":1998,"fileName":279,"contentType":280},{"size":275,"image":1999},{"width":277,"height":278},{"sys":2001,"fields":2004},{"id":2002,"createdAt":2003},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":2005,"slug":2006,"articleIntro":-1,"category":2007},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[2008],{"metadata":2009,"sys":2012,"fields":2019},{"tags":2010,"concepts":2011},[],[],{"space":2013,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2015,"publishedVersion":228,"revision":62,"contentType":2017,"locale":29},{"sys":2014},{"type":12,"linkType":13,"id":14},{"sys":2016},{"id":21,"type":12,"linkType":22},{"sys":2018},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2020,"metaTitle":238,"metaDescription":239,"mainTitle":2021,"subtitle":258,"heroImage":2036,"ctaButton":281,"ctaLink":282},[237],{"data":2022,"content":2023,"nodeType":74},{},[2024,2030],{"data":2025,"content":2026,"nodeType":250},{},[2027],{"data":2028,"marks":2029,"value":249,"nodeType":82},{},[],{"data":2031,"content":2032,"nodeType":87},{},[2033],{"data":2034,"marks":2035,"value":257,"nodeType":82},{},[],{"metadata":2037,"sys":2040,"fields":2045},{"tags":2038,"concepts":2039},[],[],{"space":2041,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2043,"publishedVersion":62,"revision":44,"locale":29},{"sys":2042},{"type":12,"linkType":13,"id":14},{"sys":2044},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2046},{"url":273,"details":2047,"fileName":279,"contentType":280},{"size":275,"image":2048},{"width":277,"height":278},{"sys":2050,"fields":2053},{"id":2051,"createdAt":2052},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":2054,"slug":2055,"articleIntro":2054,"category":2056},"4886 - Charges","compte-4886-charges",[2057],{"metadata":2058,"sys":2061,"fields":2068},{"tags":2059,"concepts":2060},[],[],{"space":2062,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2064,"publishedVersion":228,"revision":62,"contentType":2066,"locale":29},{"sys":2063},{"type":12,"linkType":13,"id":14},{"sys":2065},{"id":21,"type":12,"linkType":22},{"sys":2067},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2069,"metaTitle":238,"metaDescription":239,"mainTitle":2070,"subtitle":258,"heroImage":2085,"ctaButton":281,"ctaLink":282},[237],{"data":2071,"content":2072,"nodeType":74},{},[2073,2079],{"data":2074,"content":2075,"nodeType":250},{},[2076],{"data":2077,"marks":2078,"value":249,"nodeType":82},{},[],{"data":2080,"content":2081,"nodeType":87},{},[2082],{"data":2083,"marks":2084,"value":257,"nodeType":82},{},[],{"metadata":2086,"sys":2089,"fields":2094},{"tags":2087,"concepts":2088},[],[],{"space":2090,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2092,"publishedVersion":62,"revision":44,"locale":29},{"sys":2091},{"type":12,"linkType":13,"id":14},{"sys":2093},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2095},{"url":273,"details":2096,"fileName":279,"contentType":280},{"size":275,"image":2097},{"width":277,"height":278},{"sys":2099,"fields":2102},{"id":2100,"createdAt":2101},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":2103,"slug":2104,"articleIntro":2103,"category":2105},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[2106],{"metadata":2107,"sys":2110,"fields":2117},{"tags":2108,"concepts":2109},[],[],{"space":2111,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2113,"publishedVersion":228,"revision":62,"contentType":2115,"locale":29},{"sys":2112},{"type":12,"linkType":13,"id":14},{"sys":2114},{"id":21,"type":12,"linkType":22},{"sys":2116},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2118,"metaTitle":238,"metaDescription":239,"mainTitle":2119,"subtitle":258,"heroImage":2134,"ctaButton":281,"ctaLink":282},[237],{"data":2120,"content":2121,"nodeType":74},{},[2122,2128],{"data":2123,"content":2124,"nodeType":250},{},[2125],{"data":2126,"marks":2127,"value":249,"nodeType":82},{},[],{"data":2129,"content":2130,"nodeType":87},{},[2131],{"data":2132,"marks":2133,"value":257,"nodeType":82},{},[],{"metadata":2135,"sys":2138,"fields":2143},{"tags":2136,"concepts":2137},[],[],{"space":2139,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2141,"publishedVersion":62,"revision":44,"locale":29},{"sys":2140},{"type":12,"linkType":13,"id":14},{"sys":2142},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2144},{"url":273,"details":2145,"fileName":279,"contentType":280},{"size":275,"image":2146},{"width":277,"height":278},{"sys":2148,"fields":2151},{"id":2149,"createdAt":2150},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":2152,"slug":2153,"articleIntro":2152,"category":2154},"335 - Travaux en cours","compte-335-travaux-en-cours",[2155],{"metadata":2156,"sys":2159,"fields":2166},{"tags":2157,"concepts":2158},[],[],{"space":2160,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2162,"publishedVersion":228,"revision":62,"contentType":2164,"locale":29},{"sys":2161},{"type":12,"linkType":13,"id":14},{"sys":2163},{"id":21,"type":12,"linkType":22},{"sys":2165},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2167,"metaTitle":238,"metaDescription":239,"mainTitle":2168,"subtitle":258,"heroImage":2183,"ctaButton":281,"ctaLink":282},[237],{"data":2169,"content":2170,"nodeType":74},{},[2171,2177],{"data":2172,"content":2173,"nodeType":250},{},[2174],{"data":2175,"marks":2176,"value":249,"nodeType":82},{},[],{"data":2178,"content":2179,"nodeType":87},{},[2180],{"data":2181,"marks":2182,"value":257,"nodeType":82},{},[],{"metadata":2184,"sys":2187,"fields":2192},{"tags":2185,"concepts":2186},[],[],{"space":2188,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2190,"publishedVersion":62,"revision":44,"locale":29},{"sys":2189},{"type":12,"linkType":13,"id":14},{"sys":2191},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2193},{"url":273,"details":2194,"fileName":279,"contentType":280},{"size":275,"image":2195},{"width":277,"height":278},{"sys":2197,"fields":2200},{"id":2198,"createdAt":2199},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":2201,"slug":2202,"articleIntro":-1,"category":2203},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[2204],{"metadata":2205,"sys":2208,"fields":2215},{"tags":2206,"concepts":2207},[],[],{"space":2209,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2211,"publishedVersion":228,"revision":62,"contentType":2213,"locale":29},{"sys":2210},{"type":12,"linkType":13,"id":14},{"sys":2212},{"id":21,"type":12,"linkType":22},{"sys":2214},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2216,"metaTitle":238,"metaDescription":239,"mainTitle":2217,"subtitle":258,"heroImage":2232,"ctaButton":281,"ctaLink":282},[237],{"data":2218,"content":2219,"nodeType":74},{},[2220,2226],{"data":2221,"content":2222,"nodeType":250},{},[2223],{"data":2224,"marks":2225,"value":249,"nodeType":82},{},[],{"data":2227,"content":2228,"nodeType":87},{},[2229],{"data":2230,"marks":2231,"value":257,"nodeType":82},{},[],{"metadata":2233,"sys":2236,"fields":2241},{"tags":2234,"concepts":2235},[],[],{"space":2237,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2239,"publishedVersion":62,"revision":44,"locale":29},{"sys":2238},{"type":12,"linkType":13,"id":14},{"sys":2240},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2242},{"url":273,"details":2243,"fileName":279,"contentType":280},{"size":275,"image":2244},{"width":277,"height":278},{"sys":2246,"fields":2249},{"id":2247,"createdAt":2248},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":2250,"slug":2251,"articleIntro":2250,"category":2252},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[2253],{"metadata":2254,"sys":2257,"fields":2264},{"tags":2255,"concepts":2256},[],[],{"space":2258,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2260,"publishedVersion":228,"revision":62,"contentType":2262,"locale":29},{"sys":2259},{"type":12,"linkType":13,"id":14},{"sys":2261},{"id":21,"type":12,"linkType":22},{"sys":2263},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2265,"metaTitle":238,"metaDescription":239,"mainTitle":2266,"subtitle":258,"heroImage":2281,"ctaButton":281,"ctaLink":282},[237],{"data":2267,"content":2268,"nodeType":74},{},[2269,2275],{"data":2270,"content":2271,"nodeType":250},{},[2272],{"data":2273,"marks":2274,"value":249,"nodeType":82},{},[],{"data":2276,"content":2277,"nodeType":87},{},[2278],{"data":2279,"marks":2280,"value":257,"nodeType":82},{},[],{"metadata":2282,"sys":2285,"fields":2290},{"tags":2283,"concepts":2284},[],[],{"space":2286,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2288,"publishedVersion":62,"revision":44,"locale":29},{"sys":2287},{"type":12,"linkType":13,"id":14},{"sys":2289},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2291},{"url":273,"details":2292,"fileName":279,"contentType":280},{"size":275,"image":2293},{"width":277,"height":278},{"sys":2295,"fields":2298},{"id":2296,"createdAt":2297},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":2299,"slug":2300,"articleIntro":2299,"category":2301},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[2302],{"metadata":2303,"sys":2306,"fields":2313},{"tags":2304,"concepts":2305},[],[],{"space":2307,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2309,"publishedVersion":228,"revision":62,"contentType":2311,"locale":29},{"sys":2308},{"type":12,"linkType":13,"id":14},{"sys":2310},{"id":21,"type":12,"linkType":22},{"sys":2312},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2314,"metaTitle":238,"metaDescription":239,"mainTitle":2315,"subtitle":258,"heroImage":2330,"ctaButton":281,"ctaLink":282},[237],{"data":2316,"content":2317,"nodeType":74},{},[2318,2324],{"data":2319,"content":2320,"nodeType":250},{},[2321],{"data":2322,"marks":2323,"value":249,"nodeType":82},{},[],{"data":2325,"content":2326,"nodeType":87},{},[2327],{"data":2328,"marks":2329,"value":257,"nodeType":82},{},[],{"metadata":2331,"sys":2334,"fields":2339},{"tags":2332,"concepts":2333},[],[],{"space":2335,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2337,"publishedVersion":62,"revision":44,"locale":29},{"sys":2336},{"type":12,"linkType":13,"id":14},{"sys":2338},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2340},{"url":273,"details":2341,"fileName":279,"contentType":280},{"size":275,"image":2342},{"width":277,"height":278},{"sys":2344,"fields":2347},{"id":2345,"createdAt":2346},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":2348,"slug":2349,"articleIntro":-1,"category":2350},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[2351],{"metadata":2352,"sys":2355,"fields":2362},{"tags":2353,"concepts":2354},[],[],{"space":2356,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2358,"publishedVersion":228,"revision":62,"contentType":2360,"locale":29},{"sys":2357},{"type":12,"linkType":13,"id":14},{"sys":2359},{"id":21,"type":12,"linkType":22},{"sys":2361},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2363,"metaTitle":238,"metaDescription":239,"mainTitle":2364,"subtitle":258,"heroImage":2379,"ctaButton":281,"ctaLink":282},[237],{"data":2365,"content":2366,"nodeType":74},{},[2367,2373],{"data":2368,"content":2369,"nodeType":250},{},[2370],{"data":2371,"marks":2372,"value":249,"nodeType":82},{},[],{"data":2374,"content":2375,"nodeType":87},{},[2376],{"data":2377,"marks":2378,"value":257,"nodeType":82},{},[],{"metadata":2380,"sys":2383,"fields":2388},{"tags":2381,"concepts":2382},[],[],{"space":2384,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2386,"publishedVersion":62,"revision":44,"locale":29},{"sys":2385},{"type":12,"linkType":13,"id":14},{"sys":2387},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2389},{"url":273,"details":2390,"fileName":279,"contentType":280},{"size":275,"image":2391},{"width":277,"height":278},{"sys":2393,"fields":2396},{"id":2394,"createdAt":2395},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":2397,"slug":2398,"articleIntro":-1,"category":2399},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[2400],{"metadata":2401,"sys":2404,"fields":2411},{"tags":2402,"concepts":2403},[],[],{"space":2405,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2407,"publishedVersion":228,"revision":62,"contentType":2409,"locale":29},{"sys":2406},{"type":12,"linkType":13,"id":14},{"sys":2408},{"id":21,"type":12,"linkType":22},{"sys":2410},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2412,"metaTitle":238,"metaDescription":239,"mainTitle":2413,"subtitle":258,"heroImage":2428,"ctaButton":281,"ctaLink":282},[237],{"data":2414,"content":2415,"nodeType":74},{},[2416,2422],{"data":2417,"content":2418,"nodeType":250},{},[2419],{"data":2420,"marks":2421,"value":249,"nodeType":82},{},[],{"data":2423,"content":2424,"nodeType":87},{},[2425],{"data":2426,"marks":2427,"value":257,"nodeType":82},{},[],{"metadata":2429,"sys":2432,"fields":2437},{"tags":2430,"concepts":2431},[],[],{"space":2433,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2435,"publishedVersion":62,"revision":44,"locale":29},{"sys":2434},{"type":12,"linkType":13,"id":14},{"sys":2436},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2438},{"url":273,"details":2439,"fileName":279,"contentType":280},{"size":275,"image":2440},{"width":277,"height":278},{"sys":2442,"fields":2445},{"id":2443,"createdAt":2444},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":2446,"slug":2447,"articleIntro":-1,"category":2448},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[2449],{"metadata":2450,"sys":2453,"fields":2460},{"tags":2451,"concepts":2452},[],[],{"space":2454,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2456,"publishedVersion":228,"revision":62,"contentType":2458,"locale":29},{"sys":2455},{"type":12,"linkType":13,"id":14},{"sys":2457},{"id":21,"type":12,"linkType":22},{"sys":2459},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2461,"metaTitle":238,"metaDescription":239,"mainTitle":2462,"subtitle":258,"heroImage":2477,"ctaButton":281,"ctaLink":282},[237],{"data":2463,"content":2464,"nodeType":74},{},[2465,2471],{"data":2466,"content":2467,"nodeType":250},{},[2468],{"data":2469,"marks":2470,"value":249,"nodeType":82},{},[],{"data":2472,"content":2473,"nodeType":87},{},[2474],{"data":2475,"marks":2476,"value":257,"nodeType":82},{},[],{"metadata":2478,"sys":2481,"fields":2486},{"tags":2479,"concepts":2480},[],[],{"space":2482,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2484,"publishedVersion":62,"revision":44,"locale":29},{"sys":2483},{"type":12,"linkType":13,"id":14},{"sys":2485},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2487},{"url":273,"details":2488,"fileName":279,"contentType":280},{"size":275,"image":2489},{"width":277,"height":278},{"sys":2491,"fields":2494},{"id":2492,"createdAt":2493},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":2495,"slug":2496,"articleIntro":2495,"category":2497},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[2498],{"metadata":2499,"sys":2502,"fields":2509},{"tags":2500,"concepts":2501},[],[],{"space":2503,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2505,"publishedVersion":228,"revision":62,"contentType":2507,"locale":29},{"sys":2504},{"type":12,"linkType":13,"id":14},{"sys":2506},{"id":21,"type":12,"linkType":22},{"sys":2508},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2510,"metaTitle":238,"metaDescription":239,"mainTitle":2511,"subtitle":258,"heroImage":2526,"ctaButton":281,"ctaLink":282},[237],{"data":2512,"content":2513,"nodeType":74},{},[2514,2520],{"data":2515,"content":2516,"nodeType":250},{},[2517],{"data":2518,"marks":2519,"value":249,"nodeType":82},{},[],{"data":2521,"content":2522,"nodeType":87},{},[2523],{"data":2524,"marks":2525,"value":257,"nodeType":82},{},[],{"metadata":2527,"sys":2530,"fields":2535},{"tags":2528,"concepts":2529},[],[],{"space":2531,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2533,"publishedVersion":62,"revision":44,"locale":29},{"sys":2532},{"type":12,"linkType":13,"id":14},{"sys":2534},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2536},{"url":273,"details":2537,"fileName":279,"contentType":280},{"size":275,"image":2538},{"width":277,"height":278},{"sys":2540,"fields":2543},{"id":2541,"createdAt":2542},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":2544,"slug":2545,"articleIntro":2544,"category":2546},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[2547],{"metadata":2548,"sys":2551,"fields":2558},{"tags":2549,"concepts":2550},[],[],{"space":2552,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2554,"publishedVersion":228,"revision":62,"contentType":2556,"locale":29},{"sys":2553},{"type":12,"linkType":13,"id":14},{"sys":2555},{"id":21,"type":12,"linkType":22},{"sys":2557},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2559,"metaTitle":238,"metaDescription":239,"mainTitle":2560,"subtitle":258,"heroImage":2575,"ctaButton":281,"ctaLink":282},[237],{"data":2561,"content":2562,"nodeType":74},{},[2563,2569],{"data":2564,"content":2565,"nodeType":250},{},[2566],{"data":2567,"marks":2568,"value":249,"nodeType":82},{},[],{"data":2570,"content":2571,"nodeType":87},{},[2572],{"data":2573,"marks":2574,"value":257,"nodeType":82},{},[],{"metadata":2576,"sys":2579,"fields":2584},{"tags":2577,"concepts":2578},[],[],{"space":2580,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2582,"publishedVersion":62,"revision":44,"locale":29},{"sys":2581},{"type":12,"linkType":13,"id":14},{"sys":2583},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2585},{"url":273,"details":2586,"fileName":279,"contentType":280},{"size":275,"image":2587},{"width":277,"height":278},{"sys":2589,"fields":2592},{"id":2590,"createdAt":2591},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":2593,"slug":2594,"articleIntro":-1,"category":2595},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[2596],{"metadata":2597,"sys":2600,"fields":2607},{"tags":2598,"concepts":2599},[],[],{"space":2601,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2603,"publishedVersion":228,"revision":62,"contentType":2605,"locale":29},{"sys":2602},{"type":12,"linkType":13,"id":14},{"sys":2604},{"id":21,"type":12,"linkType":22},{"sys":2606},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2608,"metaTitle":238,"metaDescription":239,"mainTitle":2609,"subtitle":258,"heroImage":2624,"ctaButton":281,"ctaLink":282},[237],{"data":2610,"content":2611,"nodeType":74},{},[2612,2618],{"data":2613,"content":2614,"nodeType":250},{},[2615],{"data":2616,"marks":2617,"value":249,"nodeType":82},{},[],{"data":2619,"content":2620,"nodeType":87},{},[2621],{"data":2622,"marks":2623,"value":257,"nodeType":82},{},[],{"metadata":2625,"sys":2628,"fields":2633},{"tags":2626,"concepts":2627},[],[],{"space":2629,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2631,"publishedVersion":62,"revision":44,"locale":29},{"sys":2630},{"type":12,"linkType":13,"id":14},{"sys":2632},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2634},{"url":273,"details":2635,"fileName":279,"contentType":280},{"size":275,"image":2636},{"width":277,"height":278},{"sys":2638,"fields":2641},{"id":2639,"createdAt":2640},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2642,"slug":2643,"articleIntro":2642,"category":2644},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2645],{"metadata":2646,"sys":2649,"fields":2656},{"tags":2647,"concepts":2648},[],[],{"space":2650,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2652,"publishedVersion":228,"revision":62,"contentType":2654,"locale":29},{"sys":2651},{"type":12,"linkType":13,"id":14},{"sys":2653},{"id":21,"type":12,"linkType":22},{"sys":2655},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2657,"metaTitle":238,"metaDescription":239,"mainTitle":2658,"subtitle":258,"heroImage":2673,"ctaButton":281,"ctaLink":282},[237],{"data":2659,"content":2660,"nodeType":74},{},[2661,2667],{"data":2662,"content":2663,"nodeType":250},{},[2664],{"data":2665,"marks":2666,"value":249,"nodeType":82},{},[],{"data":2668,"content":2669,"nodeType":87},{},[2670],{"data":2671,"marks":2672,"value":257,"nodeType":82},{},[],{"metadata":2674,"sys":2677,"fields":2682},{"tags":2675,"concepts":2676},[],[],{"space":2678,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2680,"publishedVersion":62,"revision":44,"locale":29},{"sys":2679},{"type":12,"linkType":13,"id":14},{"sys":2681},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2683},{"url":273,"details":2684,"fileName":279,"contentType":280},{"size":275,"image":2685},{"width":277,"height":278},{"sys":2687,"fields":2690},{"id":2688,"createdAt":2689},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":2691,"slug":2692,"articleIntro":2691,"category":2693},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[2694],{"metadata":2695,"sys":2698,"fields":2705},{"tags":2696,"concepts":2697},[],[],{"space":2699,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2701,"publishedVersion":228,"revision":62,"contentType":2703,"locale":29},{"sys":2700},{"type":12,"linkType":13,"id":14},{"sys":2702},{"id":21,"type":12,"linkType":22},{"sys":2704},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2706,"metaTitle":238,"metaDescription":239,"mainTitle":2707,"subtitle":258,"heroImage":2722,"ctaButton":281,"ctaLink":282},[237],{"data":2708,"content":2709,"nodeType":74},{},[2710,2716],{"data":2711,"content":2712,"nodeType":250},{},[2713],{"data":2714,"marks":2715,"value":249,"nodeType":82},{},[],{"data":2717,"content":2718,"nodeType":87},{},[2719],{"data":2720,"marks":2721,"value":257,"nodeType":82},{},[],{"metadata":2723,"sys":2726,"fields":2731},{"tags":2724,"concepts":2725},[],[],{"space":2727,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2729,"publishedVersion":62,"revision":44,"locale":29},{"sys":2728},{"type":12,"linkType":13,"id":14},{"sys":2730},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2732},{"url":273,"details":2733,"fileName":279,"contentType":280},{"size":275,"image":2734},{"width":277,"height":278},{"sys":2736,"fields":2739},{"id":2737,"createdAt":2738},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":2740,"slug":2741,"articleIntro":2740,"category":2742},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[2743],{"metadata":2744,"sys":2747,"fields":2754},{"tags":2745,"concepts":2746},[],[],{"space":2748,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2750,"publishedVersion":228,"revision":62,"contentType":2752,"locale":29},{"sys":2749},{"type":12,"linkType":13,"id":14},{"sys":2751},{"id":21,"type":12,"linkType":22},{"sys":2753},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2755,"metaTitle":238,"metaDescription":239,"mainTitle":2756,"subtitle":258,"heroImage":2771,"ctaButton":281,"ctaLink":282},[237],{"data":2757,"content":2758,"nodeType":74},{},[2759,2765],{"data":2760,"content":2761,"nodeType":250},{},[2762],{"data":2763,"marks":2764,"value":249,"nodeType":82},{},[],{"data":2766,"content":2767,"nodeType":87},{},[2768],{"data":2769,"marks":2770,"value":257,"nodeType":82},{},[],{"metadata":2772,"sys":2775,"fields":2780},{"tags":2773,"concepts":2774},[],[],{"space":2776,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2778,"publishedVersion":62,"revision":44,"locale":29},{"sys":2777},{"type":12,"linkType":13,"id":14},{"sys":2779},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2781},{"url":273,"details":2782,"fileName":279,"contentType":280},{"size":275,"image":2783},{"width":277,"height":278},{"sys":2785,"fields":2788},{"id":2786,"createdAt":2787},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":2789,"slug":2790,"articleIntro":2789,"category":2791},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[2792],{"metadata":2793,"sys":2796,"fields":2803},{"tags":2794,"concepts":2795},[],[],{"space":2797,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2799,"publishedVersion":228,"revision":62,"contentType":2801,"locale":29},{"sys":2798},{"type":12,"linkType":13,"id":14},{"sys":2800},{"id":21,"type":12,"linkType":22},{"sys":2802},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2804,"metaTitle":238,"metaDescription":239,"mainTitle":2805,"subtitle":258,"heroImage":2820,"ctaButton":281,"ctaLink":282},[237],{"data":2806,"content":2807,"nodeType":74},{},[2808,2814],{"data":2809,"content":2810,"nodeType":250},{},[2811],{"data":2812,"marks":2813,"value":249,"nodeType":82},{},[],{"data":2815,"content":2816,"nodeType":87},{},[2817],{"data":2818,"marks":2819,"value":257,"nodeType":82},{},[],{"metadata":2821,"sys":2824,"fields":2829},{"tags":2822,"concepts":2823},[],[],{"space":2825,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2827,"publishedVersion":62,"revision":44,"locale":29},{"sys":2826},{"type":12,"linkType":13,"id":14},{"sys":2828},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2830},{"url":273,"details":2831,"fileName":279,"contentType":280},{"size":275,"image":2832},{"width":277,"height":278},{"sys":2834,"fields":2837},{"id":2835,"createdAt":2836},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":2838,"slug":2839,"articleIntro":-1,"category":2840},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[2841],{"metadata":2842,"sys":2845,"fields":2852},{"tags":2843,"concepts":2844},[],[],{"space":2846,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2848,"publishedVersion":228,"revision":62,"contentType":2850,"locale":29},{"sys":2847},{"type":12,"linkType":13,"id":14},{"sys":2849},{"id":21,"type":12,"linkType":22},{"sys":2851},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2853,"metaTitle":238,"metaDescription":239,"mainTitle":2854,"subtitle":258,"heroImage":2869,"ctaButton":281,"ctaLink":282},[237],{"data":2855,"content":2856,"nodeType":74},{},[2857,2863],{"data":2858,"content":2859,"nodeType":250},{},[2860],{"data":2861,"marks":2862,"value":249,"nodeType":82},{},[],{"data":2864,"content":2865,"nodeType":87},{},[2866],{"data":2867,"marks":2868,"value":257,"nodeType":82},{},[],{"metadata":2870,"sys":2873,"fields":2878},{"tags":2871,"concepts":2872},[],[],{"space":2874,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2876,"publishedVersion":62,"revision":44,"locale":29},{"sys":2875},{"type":12,"linkType":13,"id":14},{"sys":2877},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2879},{"url":273,"details":2880,"fileName":279,"contentType":280},{"size":275,"image":2881},{"width":277,"height":278},{"sys":2883,"fields":2886},{"id":2884,"createdAt":2885},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":2887,"slug":2888,"articleIntro":2887,"category":2889},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[2890],{"metadata":2891,"sys":2894,"fields":2901},{"tags":2892,"concepts":2893},[],[],{"space":2895,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2897,"publishedVersion":228,"revision":62,"contentType":2899,"locale":29},{"sys":2896},{"type":12,"linkType":13,"id":14},{"sys":2898},{"id":21,"type":12,"linkType":22},{"sys":2900},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2902,"metaTitle":238,"metaDescription":239,"mainTitle":2903,"subtitle":258,"heroImage":2918,"ctaButton":281,"ctaLink":282},[237],{"data":2904,"content":2905,"nodeType":74},{},[2906,2912],{"data":2907,"content":2908,"nodeType":250},{},[2909],{"data":2910,"marks":2911,"value":249,"nodeType":82},{},[],{"data":2913,"content":2914,"nodeType":87},{},[2915],{"data":2916,"marks":2917,"value":257,"nodeType":82},{},[],{"metadata":2919,"sys":2922,"fields":2927},{"tags":2920,"concepts":2921},[],[],{"space":2923,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2925,"publishedVersion":62,"revision":44,"locale":29},{"sys":2924},{"type":12,"linkType":13,"id":14},{"sys":2926},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2928},{"url":273,"details":2929,"fileName":279,"contentType":280},{"size":275,"image":2930},{"width":277,"height":278},{"sys":2932,"fields":2935},{"id":2933,"createdAt":2934},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":2936,"slug":2937,"articleIntro":2936,"category":2938},"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",[2939],{"metadata":2940,"sys":2943,"fields":2950},{"tags":2941,"concepts":2942},[],[],{"space":2944,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2946,"publishedVersion":228,"revision":62,"contentType":2948,"locale":29},{"sys":2945},{"type":12,"linkType":13,"id":14},{"sys":2947},{"id":21,"type":12,"linkType":22},{"sys":2949},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":2951,"metaTitle":238,"metaDescription":239,"mainTitle":2952,"subtitle":258,"heroImage":2967,"ctaButton":281,"ctaLink":282},[237],{"data":2953,"content":2954,"nodeType":74},{},[2955,2961],{"data":2956,"content":2957,"nodeType":250},{},[2958],{"data":2959,"marks":2960,"value":249,"nodeType":82},{},[],{"data":2962,"content":2963,"nodeType":87},{},[2964],{"data":2965,"marks":2966,"value":257,"nodeType":82},{},[],{"metadata":2968,"sys":2971,"fields":2976},{"tags":2969,"concepts":2970},[],[],{"space":2972,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":2974,"publishedVersion":62,"revision":44,"locale":29},{"sys":2973},{"type":12,"linkType":13,"id":14},{"sys":2975},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":2977},{"url":273,"details":2978,"fileName":279,"contentType":280},{"size":275,"image":2979},{"width":277,"height":278},{"sys":2981,"fields":2984},{"id":2982,"createdAt":2983},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":2985,"slug":2986,"articleIntro":2985,"category":2987},"Compte 503 - Actions","compte-503-actions",[2988],{"metadata":2989,"sys":2992,"fields":2999},{"tags":2990,"concepts":2991},[],[],{"space":2993,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":2995,"publishedVersion":228,"revision":62,"contentType":2997,"locale":29},{"sys":2994},{"type":12,"linkType":13,"id":14},{"sys":2996},{"id":21,"type":12,"linkType":22},{"sys":2998},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3000,"metaTitle":238,"metaDescription":239,"mainTitle":3001,"subtitle":258,"heroImage":3016,"ctaButton":281,"ctaLink":282},[237],{"data":3002,"content":3003,"nodeType":74},{},[3004,3010],{"data":3005,"content":3006,"nodeType":250},{},[3007],{"data":3008,"marks":3009,"value":249,"nodeType":82},{},[],{"data":3011,"content":3012,"nodeType":87},{},[3013],{"data":3014,"marks":3015,"value":257,"nodeType":82},{},[],{"metadata":3017,"sys":3020,"fields":3025},{"tags":3018,"concepts":3019},[],[],{"space":3021,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3023,"publishedVersion":62,"revision":44,"locale":29},{"sys":3022},{"type":12,"linkType":13,"id":14},{"sys":3024},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3026},{"url":273,"details":3027,"fileName":279,"contentType":280},{"size":275,"image":3028},{"width":277,"height":278},{"sys":3030,"fields":3033},{"id":3031,"createdAt":3032},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":3034,"slug":3035,"articleIntro":3034,"category":3036},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[3037],{"metadata":3038,"sys":3041,"fields":3048},{"tags":3039,"concepts":3040},[],[],{"space":3042,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3044,"publishedVersion":228,"revision":62,"contentType":3046,"locale":29},{"sys":3043},{"type":12,"linkType":13,"id":14},{"sys":3045},{"id":21,"type":12,"linkType":22},{"sys":3047},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3049,"metaTitle":238,"metaDescription":239,"mainTitle":3050,"subtitle":258,"heroImage":3065,"ctaButton":281,"ctaLink":282},[237],{"data":3051,"content":3052,"nodeType":74},{},[3053,3059],{"data":3054,"content":3055,"nodeType":250},{},[3056],{"data":3057,"marks":3058,"value":249,"nodeType":82},{},[],{"data":3060,"content":3061,"nodeType":87},{},[3062],{"data":3063,"marks":3064,"value":257,"nodeType":82},{},[],{"metadata":3066,"sys":3069,"fields":3074},{"tags":3067,"concepts":3068},[],[],{"space":3070,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3072,"publishedVersion":62,"revision":44,"locale":29},{"sys":3071},{"type":12,"linkType":13,"id":14},{"sys":3073},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3075},{"url":273,"details":3076,"fileName":279,"contentType":280},{"size":275,"image":3077},{"width":277,"height":278},{"sys":3079,"fields":3082},{"id":3080,"createdAt":3081},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":3083,"slug":3084,"articleIntro":3083,"category":3085},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[3086],{"metadata":3087,"sys":3090,"fields":3097},{"tags":3088,"concepts":3089},[],[],{"space":3091,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3093,"publishedVersion":228,"revision":62,"contentType":3095,"locale":29},{"sys":3092},{"type":12,"linkType":13,"id":14},{"sys":3094},{"id":21,"type":12,"linkType":22},{"sys":3096},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3098,"metaTitle":238,"metaDescription":239,"mainTitle":3099,"subtitle":258,"heroImage":3114,"ctaButton":281,"ctaLink":282},[237],{"data":3100,"content":3101,"nodeType":74},{},[3102,3108],{"data":3103,"content":3104,"nodeType":250},{},[3105],{"data":3106,"marks":3107,"value":249,"nodeType":82},{},[],{"data":3109,"content":3110,"nodeType":87},{},[3111],{"data":3112,"marks":3113,"value":257,"nodeType":82},{},[],{"metadata":3115,"sys":3118,"fields":3123},{"tags":3116,"concepts":3117},[],[],{"space":3119,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3121,"publishedVersion":62,"revision":44,"locale":29},{"sys":3120},{"type":12,"linkType":13,"id":14},{"sys":3122},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3124},{"url":273,"details":3125,"fileName":279,"contentType":280},{"size":275,"image":3126},{"width":277,"height":278},{"sys":3128,"fields":3131},{"id":3129,"createdAt":3130},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":3132,"slug":3133,"articleIntro":3132,"category":3134},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[3135],{"metadata":3136,"sys":3139,"fields":3146},{"tags":3137,"concepts":3138},[],[],{"space":3140,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3142,"publishedVersion":228,"revision":62,"contentType":3144,"locale":29},{"sys":3141},{"type":12,"linkType":13,"id":14},{"sys":3143},{"id":21,"type":12,"linkType":22},{"sys":3145},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3147,"metaTitle":238,"metaDescription":239,"mainTitle":3148,"subtitle":258,"heroImage":3163,"ctaButton":281,"ctaLink":282},[237],{"data":3149,"content":3150,"nodeType":74},{},[3151,3157],{"data":3152,"content":3153,"nodeType":250},{},[3154],{"data":3155,"marks":3156,"value":249,"nodeType":82},{},[],{"data":3158,"content":3159,"nodeType":87},{},[3160],{"data":3161,"marks":3162,"value":257,"nodeType":82},{},[],{"metadata":3164,"sys":3167,"fields":3172},{"tags":3165,"concepts":3166},[],[],{"space":3168,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3170,"publishedVersion":62,"revision":44,"locale":29},{"sys":3169},{"type":12,"linkType":13,"id":14},{"sys":3171},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3173},{"url":273,"details":3174,"fileName":279,"contentType":280},{"size":275,"image":3175},{"width":277,"height":278},{"sys":3177,"fields":3180},{"id":3178,"createdAt":3179},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":3181,"slug":3182,"articleIntro":-1,"category":3183},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[3184],{"metadata":3185,"sys":3188,"fields":3195},{"tags":3186,"concepts":3187},[],[],{"space":3189,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3191,"publishedVersion":228,"revision":62,"contentType":3193,"locale":29},{"sys":3190},{"type":12,"linkType":13,"id":14},{"sys":3192},{"id":21,"type":12,"linkType":22},{"sys":3194},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3196,"metaTitle":238,"metaDescription":239,"mainTitle":3197,"subtitle":258,"heroImage":3212,"ctaButton":281,"ctaLink":282},[237],{"data":3198,"content":3199,"nodeType":74},{},[3200,3206],{"data":3201,"content":3202,"nodeType":250},{},[3203],{"data":3204,"marks":3205,"value":249,"nodeType":82},{},[],{"data":3207,"content":3208,"nodeType":87},{},[3209],{"data":3210,"marks":3211,"value":257,"nodeType":82},{},[],{"metadata":3213,"sys":3216,"fields":3221},{"tags":3214,"concepts":3215},[],[],{"space":3217,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3219,"publishedVersion":62,"revision":44,"locale":29},{"sys":3218},{"type":12,"linkType":13,"id":14},{"sys":3220},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3222},{"url":273,"details":3223,"fileName":279,"contentType":280},{"size":275,"image":3224},{"width":277,"height":278},{"sys":3226,"fields":3229},{"id":3227,"createdAt":3228},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":3230,"slug":3231,"articleIntro":-1,"category":3232},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[3233],{"metadata":3234,"sys":3237,"fields":3244},{"tags":3235,"concepts":3236},[],[],{"space":3238,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3240,"publishedVersion":228,"revision":62,"contentType":3242,"locale":29},{"sys":3239},{"type":12,"linkType":13,"id":14},{"sys":3241},{"id":21,"type":12,"linkType":22},{"sys":3243},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3245,"metaTitle":238,"metaDescription":239,"mainTitle":3246,"subtitle":258,"heroImage":3261,"ctaButton":281,"ctaLink":282},[237],{"data":3247,"content":3248,"nodeType":74},{},[3249,3255],{"data":3250,"content":3251,"nodeType":250},{},[3252],{"data":3253,"marks":3254,"value":249,"nodeType":82},{},[],{"data":3256,"content":3257,"nodeType":87},{},[3258],{"data":3259,"marks":3260,"value":257,"nodeType":82},{},[],{"metadata":3262,"sys":3265,"fields":3270},{"tags":3263,"concepts":3264},[],[],{"space":3266,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3268,"publishedVersion":62,"revision":44,"locale":29},{"sys":3267},{"type":12,"linkType":13,"id":14},{"sys":3269},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3271},{"url":273,"details":3272,"fileName":279,"contentType":280},{"size":275,"image":3273},{"width":277,"height":278},{"sys":3275,"fields":3278},{"id":3276,"createdAt":3277},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":3279,"slug":3280,"articleIntro":3279,"category":3281},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[3282],{"metadata":3283,"sys":3286,"fields":3293},{"tags":3284,"concepts":3285},[],[],{"space":3287,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3289,"publishedVersion":228,"revision":62,"contentType":3291,"locale":29},{"sys":3288},{"type":12,"linkType":13,"id":14},{"sys":3290},{"id":21,"type":12,"linkType":22},{"sys":3292},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3294,"metaTitle":238,"metaDescription":239,"mainTitle":3295,"subtitle":258,"heroImage":3310,"ctaButton":281,"ctaLink":282},[237],{"data":3296,"content":3297,"nodeType":74},{},[3298,3304],{"data":3299,"content":3300,"nodeType":250},{},[3301],{"data":3302,"marks":3303,"value":249,"nodeType":82},{},[],{"data":3305,"content":3306,"nodeType":87},{},[3307],{"data":3308,"marks":3309,"value":257,"nodeType":82},{},[],{"metadata":3311,"sys":3314,"fields":3319},{"tags":3312,"concepts":3313},[],[],{"space":3315,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3317,"publishedVersion":62,"revision":44,"locale":29},{"sys":3316},{"type":12,"linkType":13,"id":14},{"sys":3318},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3320},{"url":273,"details":3321,"fileName":279,"contentType":280},{"size":275,"image":3322},{"width":277,"height":278},{"sys":3324,"fields":3327},{"id":3325,"createdAt":3326},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":3328,"slug":3329,"articleIntro":3328,"category":3330},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[3331],{"metadata":3332,"sys":3335,"fields":3342},{"tags":3333,"concepts":3334},[],[],{"space":3336,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3338,"publishedVersion":228,"revision":62,"contentType":3340,"locale":29},{"sys":3337},{"type":12,"linkType":13,"id":14},{"sys":3339},{"id":21,"type":12,"linkType":22},{"sys":3341},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3343,"metaTitle":238,"metaDescription":239,"mainTitle":3344,"subtitle":258,"heroImage":3359,"ctaButton":281,"ctaLink":282},[237],{"data":3345,"content":3346,"nodeType":74},{},[3347,3353],{"data":3348,"content":3349,"nodeType":250},{},[3350],{"data":3351,"marks":3352,"value":249,"nodeType":82},{},[],{"data":3354,"content":3355,"nodeType":87},{},[3356],{"data":3357,"marks":3358,"value":257,"nodeType":82},{},[],{"metadata":3360,"sys":3363,"fields":3368},{"tags":3361,"concepts":3362},[],[],{"space":3364,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3366,"publishedVersion":62,"revision":44,"locale":29},{"sys":3365},{"type":12,"linkType":13,"id":14},{"sys":3367},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3369},{"url":273,"details":3370,"fileName":279,"contentType":280},{"size":275,"image":3371},{"width":277,"height":278},{"sys":3373,"fields":3376},{"id":3374,"createdAt":3375},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":3377,"slug":3378,"articleIntro":-1,"category":3379},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[3380],{"metadata":3381,"sys":3384,"fields":3391},{"tags":3382,"concepts":3383},[],[],{"space":3385,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3387,"publishedVersion":228,"revision":62,"contentType":3389,"locale":29},{"sys":3386},{"type":12,"linkType":13,"id":14},{"sys":3388},{"id":21,"type":12,"linkType":22},{"sys":3390},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3392,"metaTitle":238,"metaDescription":239,"mainTitle":3393,"subtitle":258,"heroImage":3408,"ctaButton":281,"ctaLink":282},[237],{"data":3394,"content":3395,"nodeType":74},{},[3396,3402],{"data":3397,"content":3398,"nodeType":250},{},[3399],{"data":3400,"marks":3401,"value":249,"nodeType":82},{},[],{"data":3403,"content":3404,"nodeType":87},{},[3405],{"data":3406,"marks":3407,"value":257,"nodeType":82},{},[],{"metadata":3409,"sys":3412,"fields":3417},{"tags":3410,"concepts":3411},[],[],{"space":3413,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3415,"publishedVersion":62,"revision":44,"locale":29},{"sys":3414},{"type":12,"linkType":13,"id":14},{"sys":3416},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3418},{"url":273,"details":3419,"fileName":279,"contentType":280},{"size":275,"image":3420},{"width":277,"height":278},{"sys":3422,"fields":3425},{"id":3423,"createdAt":3424},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":3426,"slug":3427,"articleIntro":3426,"category":3428},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[3429],{"metadata":3430,"sys":3433,"fields":3440},{"tags":3431,"concepts":3432},[],[],{"space":3434,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3436,"publishedVersion":228,"revision":62,"contentType":3438,"locale":29},{"sys":3435},{"type":12,"linkType":13,"id":14},{"sys":3437},{"id":21,"type":12,"linkType":22},{"sys":3439},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3441,"metaTitle":238,"metaDescription":239,"mainTitle":3442,"subtitle":258,"heroImage":3457,"ctaButton":281,"ctaLink":282},[237],{"data":3443,"content":3444,"nodeType":74},{},[3445,3451],{"data":3446,"content":3447,"nodeType":250},{},[3448],{"data":3449,"marks":3450,"value":249,"nodeType":82},{},[],{"data":3452,"content":3453,"nodeType":87},{},[3454],{"data":3455,"marks":3456,"value":257,"nodeType":82},{},[],{"metadata":3458,"sys":3461,"fields":3466},{"tags":3459,"concepts":3460},[],[],{"space":3462,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3464,"publishedVersion":62,"revision":44,"locale":29},{"sys":3463},{"type":12,"linkType":13,"id":14},{"sys":3465},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3467},{"url":273,"details":3468,"fileName":279,"contentType":280},{"size":275,"image":3469},{"width":277,"height":278},{"sys":3471,"fields":3474},{"id":3472,"createdAt":3473},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3475,"slug":3476,"articleIntro":3475,"category":3477},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3478],{"metadata":3479,"sys":3482,"fields":3489},{"tags":3480,"concepts":3481},[],[],{"space":3483,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3485,"publishedVersion":228,"revision":62,"contentType":3487,"locale":29},{"sys":3484},{"type":12,"linkType":13,"id":14},{"sys":3486},{"id":21,"type":12,"linkType":22},{"sys":3488},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3490,"metaTitle":238,"metaDescription":239,"mainTitle":3491,"subtitle":258,"heroImage":3506,"ctaButton":281,"ctaLink":282},[237],{"data":3492,"content":3493,"nodeType":74},{},[3494,3500],{"data":3495,"content":3496,"nodeType":250},{},[3497],{"data":3498,"marks":3499,"value":249,"nodeType":82},{},[],{"data":3501,"content":3502,"nodeType":87},{},[3503],{"data":3504,"marks":3505,"value":257,"nodeType":82},{},[],{"metadata":3507,"sys":3510,"fields":3515},{"tags":3508,"concepts":3509},[],[],{"space":3511,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3513,"publishedVersion":62,"revision":44,"locale":29},{"sys":3512},{"type":12,"linkType":13,"id":14},{"sys":3514},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3516},{"url":273,"details":3517,"fileName":279,"contentType":280},{"size":275,"image":3518},{"width":277,"height":278},{"sys":3520,"fields":3523},{"id":3521,"createdAt":3522},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":3524,"slug":3525,"articleIntro":-1,"category":3526},"Compte 411 - Clients","compte-411-clients",[3527],{"metadata":3528,"sys":3531,"fields":3538},{"tags":3529,"concepts":3530},[],[],{"space":3532,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3534,"publishedVersion":228,"revision":62,"contentType":3536,"locale":29},{"sys":3533},{"type":12,"linkType":13,"id":14},{"sys":3535},{"id":21,"type":12,"linkType":22},{"sys":3537},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3539,"metaTitle":238,"metaDescription":239,"mainTitle":3540,"subtitle":258,"heroImage":3555,"ctaButton":281,"ctaLink":282},[237],{"data":3541,"content":3542,"nodeType":74},{},[3543,3549],{"data":3544,"content":3545,"nodeType":250},{},[3546],{"data":3547,"marks":3548,"value":249,"nodeType":82},{},[],{"data":3550,"content":3551,"nodeType":87},{},[3552],{"data":3553,"marks":3554,"value":257,"nodeType":82},{},[],{"metadata":3556,"sys":3559,"fields":3564},{"tags":3557,"concepts":3558},[],[],{"space":3560,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3562,"publishedVersion":62,"revision":44,"locale":29},{"sys":3561},{"type":12,"linkType":13,"id":14},{"sys":3563},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3565},{"url":273,"details":3566,"fileName":279,"contentType":280},{"size":275,"image":3567},{"width":277,"height":278},{"sys":3569,"fields":3572},{"id":3570,"createdAt":3571},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":3573,"slug":3574,"articleIntro":3573,"category":3575},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[3576],{"metadata":3577,"sys":3580,"fields":3587},{"tags":3578,"concepts":3579},[],[],{"space":3581,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3583,"publishedVersion":228,"revision":62,"contentType":3585,"locale":29},{"sys":3582},{"type":12,"linkType":13,"id":14},{"sys":3584},{"id":21,"type":12,"linkType":22},{"sys":3586},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3588,"metaTitle":238,"metaDescription":239,"mainTitle":3589,"subtitle":258,"heroImage":3604,"ctaButton":281,"ctaLink":282},[237],{"data":3590,"content":3591,"nodeType":74},{},[3592,3598],{"data":3593,"content":3594,"nodeType":250},{},[3595],{"data":3596,"marks":3597,"value":249,"nodeType":82},{},[],{"data":3599,"content":3600,"nodeType":87},{},[3601],{"data":3602,"marks":3603,"value":257,"nodeType":82},{},[],{"metadata":3605,"sys":3608,"fields":3613},{"tags":3606,"concepts":3607},[],[],{"space":3609,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3611,"publishedVersion":62,"revision":44,"locale":29},{"sys":3610},{"type":12,"linkType":13,"id":14},{"sys":3612},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3614},{"url":273,"details":3615,"fileName":279,"contentType":280},{"size":275,"image":3616},{"width":277,"height":278},{"sys":3618,"fields":3621},{"id":3619,"createdAt":3620},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":3622,"slug":3623,"articleIntro":-1,"category":3624},"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",[3625],{"metadata":3626,"sys":3629,"fields":3636},{"tags":3627,"concepts":3628},[],[],{"space":3630,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3632,"publishedVersion":228,"revision":62,"contentType":3634,"locale":29},{"sys":3631},{"type":12,"linkType":13,"id":14},{"sys":3633},{"id":21,"type":12,"linkType":22},{"sys":3635},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3637,"metaTitle":238,"metaDescription":239,"mainTitle":3638,"subtitle":258,"heroImage":3653,"ctaButton":281,"ctaLink":282},[237],{"data":3639,"content":3640,"nodeType":74},{},[3641,3647],{"data":3642,"content":3643,"nodeType":250},{},[3644],{"data":3645,"marks":3646,"value":249,"nodeType":82},{},[],{"data":3648,"content":3649,"nodeType":87},{},[3650],{"data":3651,"marks":3652,"value":257,"nodeType":82},{},[],{"metadata":3654,"sys":3657,"fields":3662},{"tags":3655,"concepts":3656},[],[],{"space":3658,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3660,"publishedVersion":62,"revision":44,"locale":29},{"sys":3659},{"type":12,"linkType":13,"id":14},{"sys":3661},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3663},{"url":273,"details":3664,"fileName":279,"contentType":280},{"size":275,"image":3665},{"width":277,"height":278},{"sys":3667,"fields":3670},{"id":3668,"createdAt":3669},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":3671,"slug":3672,"articleIntro":3671,"category":3673},"Compte 213 - Constructions","compte-213-constructions",[3674],{"metadata":3675,"sys":3678,"fields":3685},{"tags":3676,"concepts":3677},[],[],{"space":3679,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3681,"publishedVersion":228,"revision":62,"contentType":3683,"locale":29},{"sys":3680},{"type":12,"linkType":13,"id":14},{"sys":3682},{"id":21,"type":12,"linkType":22},{"sys":3684},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3686,"metaTitle":238,"metaDescription":239,"mainTitle":3687,"subtitle":258,"heroImage":3702,"ctaButton":281,"ctaLink":282},[237],{"data":3688,"content":3689,"nodeType":74},{},[3690,3696],{"data":3691,"content":3692,"nodeType":250},{},[3693],{"data":3694,"marks":3695,"value":249,"nodeType":82},{},[],{"data":3697,"content":3698,"nodeType":87},{},[3699],{"data":3700,"marks":3701,"value":257,"nodeType":82},{},[],{"metadata":3703,"sys":3706,"fields":3711},{"tags":3704,"concepts":3705},[],[],{"space":3707,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3709,"publishedVersion":62,"revision":44,"locale":29},{"sys":3708},{"type":12,"linkType":13,"id":14},{"sys":3710},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3712},{"url":273,"details":3713,"fileName":279,"contentType":280},{"size":275,"image":3714},{"width":277,"height":278},{"sys":3716,"fields":3719},{"id":3717,"createdAt":3718},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":3720,"slug":3721,"articleIntro":3720,"category":3722},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[3723],{"metadata":3724,"sys":3727,"fields":3734},{"tags":3725,"concepts":3726},[],[],{"space":3728,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3730,"publishedVersion":228,"revision":62,"contentType":3732,"locale":29},{"sys":3729},{"type":12,"linkType":13,"id":14},{"sys":3731},{"id":21,"type":12,"linkType":22},{"sys":3733},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3735,"metaTitle":238,"metaDescription":239,"mainTitle":3736,"subtitle":258,"heroImage":3751,"ctaButton":281,"ctaLink":282},[237],{"data":3737,"content":3738,"nodeType":74},{},[3739,3745],{"data":3740,"content":3741,"nodeType":250},{},[3742],{"data":3743,"marks":3744,"value":249,"nodeType":82},{},[],{"data":3746,"content":3747,"nodeType":87},{},[3748],{"data":3749,"marks":3750,"value":257,"nodeType":82},{},[],{"metadata":3752,"sys":3755,"fields":3760},{"tags":3753,"concepts":3754},[],[],{"space":3756,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3758,"publishedVersion":62,"revision":44,"locale":29},{"sys":3757},{"type":12,"linkType":13,"id":14},{"sys":3759},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3761},{"url":273,"details":3762,"fileName":279,"contentType":280},{"size":275,"image":3763},{"width":277,"height":278},{"sys":3765,"fields":3768},{"id":3766,"createdAt":3767},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":3769,"slug":3770,"articleIntro":3769,"category":3771},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[3772],{"metadata":3773,"sys":3776,"fields":3783},{"tags":3774,"concepts":3775},[],[],{"space":3777,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3779,"publishedVersion":228,"revision":62,"contentType":3781,"locale":29},{"sys":3778},{"type":12,"linkType":13,"id":14},{"sys":3780},{"id":21,"type":12,"linkType":22},{"sys":3782},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3784,"metaTitle":238,"metaDescription":239,"mainTitle":3785,"subtitle":258,"heroImage":3800,"ctaButton":281,"ctaLink":282},[237],{"data":3786,"content":3787,"nodeType":74},{},[3788,3794],{"data":3789,"content":3790,"nodeType":250},{},[3791],{"data":3792,"marks":3793,"value":249,"nodeType":82},{},[],{"data":3795,"content":3796,"nodeType":87},{},[3797],{"data":3798,"marks":3799,"value":257,"nodeType":82},{},[],{"metadata":3801,"sys":3804,"fields":3809},{"tags":3802,"concepts":3803},[],[],{"space":3805,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3807,"publishedVersion":62,"revision":44,"locale":29},{"sys":3806},{"type":12,"linkType":13,"id":14},{"sys":3808},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3810},{"url":273,"details":3811,"fileName":279,"contentType":280},{"size":275,"image":3812},{"width":277,"height":278},{"sys":3814,"fields":3817},{"id":3815,"createdAt":3816},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":3818,"slug":3819,"articleIntro":3818,"category":3820},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[3821],{"metadata":3822,"sys":3825,"fields":3832},{"tags":3823,"concepts":3824},[],[],{"space":3826,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3828,"publishedVersion":228,"revision":62,"contentType":3830,"locale":29},{"sys":3827},{"type":12,"linkType":13,"id":14},{"sys":3829},{"id":21,"type":12,"linkType":22},{"sys":3831},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3833,"metaTitle":238,"metaDescription":239,"mainTitle":3834,"subtitle":258,"heroImage":3849,"ctaButton":281,"ctaLink":282},[237],{"data":3835,"content":3836,"nodeType":74},{},[3837,3843],{"data":3838,"content":3839,"nodeType":250},{},[3840],{"data":3841,"marks":3842,"value":249,"nodeType":82},{},[],{"data":3844,"content":3845,"nodeType":87},{},[3846],{"data":3847,"marks":3848,"value":257,"nodeType":82},{},[],{"metadata":3850,"sys":3853,"fields":3858},{"tags":3851,"concepts":3852},[],[],{"space":3854,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3856,"publishedVersion":62,"revision":44,"locale":29},{"sys":3855},{"type":12,"linkType":13,"id":14},{"sys":3857},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3859},{"url":273,"details":3860,"fileName":279,"contentType":280},{"size":275,"image":3861},{"width":277,"height":278},{"sys":3863,"fields":3866},{"id":3864,"createdAt":3865},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3867,"slug":3868,"articleIntro":-1,"category":3869},"Compte 705 - Études","compte-705-etudes",[3870],{"metadata":3871,"sys":3874,"fields":3881},{"tags":3872,"concepts":3873},[],[],{"space":3875,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3877,"publishedVersion":228,"revision":62,"contentType":3879,"locale":29},{"sys":3876},{"type":12,"linkType":13,"id":14},{"sys":3878},{"id":21,"type":12,"linkType":22},{"sys":3880},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3882,"metaTitle":238,"metaDescription":239,"mainTitle":3883,"subtitle":258,"heroImage":3898,"ctaButton":281,"ctaLink":282},[237],{"data":3884,"content":3885,"nodeType":74},{},[3886,3892],{"data":3887,"content":3888,"nodeType":250},{},[3889],{"data":3890,"marks":3891,"value":249,"nodeType":82},{},[],{"data":3893,"content":3894,"nodeType":87},{},[3895],{"data":3896,"marks":3897,"value":257,"nodeType":82},{},[],{"metadata":3899,"sys":3902,"fields":3907},{"tags":3900,"concepts":3901},[],[],{"space":3903,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3905,"publishedVersion":62,"revision":44,"locale":29},{"sys":3904},{"type":12,"linkType":13,"id":14},{"sys":3906},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3908},{"url":273,"details":3909,"fileName":279,"contentType":280},{"size":275,"image":3910},{"width":277,"height":278},{"sys":3912,"fields":3915},{"id":3913,"createdAt":3914},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":3916,"slug":3917,"articleIntro":3916,"category":3918},"Compte 451 - Groupe","compte-451-groupe",[3919],{"metadata":3920,"sys":3923,"fields":3930},{"tags":3921,"concepts":3922},[],[],{"space":3924,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3926,"publishedVersion":228,"revision":62,"contentType":3928,"locale":29},{"sys":3925},{"type":12,"linkType":13,"id":14},{"sys":3927},{"id":21,"type":12,"linkType":22},{"sys":3929},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3931,"metaTitle":238,"metaDescription":239,"mainTitle":3932,"subtitle":258,"heroImage":3947,"ctaButton":281,"ctaLink":282},[237],{"data":3933,"content":3934,"nodeType":74},{},[3935,3941],{"data":3936,"content":3937,"nodeType":250},{},[3938],{"data":3939,"marks":3940,"value":249,"nodeType":82},{},[],{"data":3942,"content":3943,"nodeType":87},{},[3944],{"data":3945,"marks":3946,"value":257,"nodeType":82},{},[],{"metadata":3948,"sys":3951,"fields":3956},{"tags":3949,"concepts":3950},[],[],{"space":3952,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":3954,"publishedVersion":62,"revision":44,"locale":29},{"sys":3953},{"type":12,"linkType":13,"id":14},{"sys":3955},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":3957},{"url":273,"details":3958,"fileName":279,"contentType":280},{"size":275,"image":3959},{"width":277,"height":278},{"sys":3961,"fields":3964},{"id":3962,"createdAt":3963},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3965,"slug":3966,"articleIntro":3965,"category":3967},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3968],{"metadata":3969,"sys":3972,"fields":3979},{"tags":3970,"concepts":3971},[],[],{"space":3973,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":3975,"publishedVersion":228,"revision":62,"contentType":3977,"locale":29},{"sys":3974},{"type":12,"linkType":13,"id":14},{"sys":3976},{"id":21,"type":12,"linkType":22},{"sys":3978},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":3980,"metaTitle":238,"metaDescription":239,"mainTitle":3981,"subtitle":258,"heroImage":3996,"ctaButton":281,"ctaLink":282},[237],{"data":3982,"content":3983,"nodeType":74},{},[3984,3990],{"data":3985,"content":3986,"nodeType":250},{},[3987],{"data":3988,"marks":3989,"value":249,"nodeType":82},{},[],{"data":3991,"content":3992,"nodeType":87},{},[3993],{"data":3994,"marks":3995,"value":257,"nodeType":82},{},[],{"metadata":3997,"sys":4000,"fields":4005},{"tags":3998,"concepts":3999},[],[],{"space":4001,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4003,"publishedVersion":62,"revision":44,"locale":29},{"sys":4002},{"type":12,"linkType":13,"id":14},{"sys":4004},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4006},{"url":273,"details":4007,"fileName":279,"contentType":280},{"size":275,"image":4008},{"width":277,"height":278},{"sys":4010,"fields":4013},{"id":4011,"createdAt":4012},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":4014,"slug":4015,"articleIntro":4014,"category":4016},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[4017],{"metadata":4018,"sys":4021,"fields":4028},{"tags":4019,"concepts":4020},[],[],{"space":4022,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4024,"publishedVersion":228,"revision":62,"contentType":4026,"locale":29},{"sys":4023},{"type":12,"linkType":13,"id":14},{"sys":4025},{"id":21,"type":12,"linkType":22},{"sys":4027},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4029,"metaTitle":238,"metaDescription":239,"mainTitle":4030,"subtitle":258,"heroImage":4045,"ctaButton":281,"ctaLink":282},[237],{"data":4031,"content":4032,"nodeType":74},{},[4033,4039],{"data":4034,"content":4035,"nodeType":250},{},[4036],{"data":4037,"marks":4038,"value":249,"nodeType":82},{},[],{"data":4040,"content":4041,"nodeType":87},{},[4042],{"data":4043,"marks":4044,"value":257,"nodeType":82},{},[],{"metadata":4046,"sys":4049,"fields":4054},{"tags":4047,"concepts":4048},[],[],{"space":4050,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4052,"publishedVersion":62,"revision":44,"locale":29},{"sys":4051},{"type":12,"linkType":13,"id":14},{"sys":4053},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4055},{"url":273,"details":4056,"fileName":279,"contentType":280},{"size":275,"image":4057},{"width":277,"height":278},{"sys":4059,"fields":4062},{"id":4060,"createdAt":4061},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":4063,"slug":4064,"articleIntro":-1,"category":4065},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[4066],{"metadata":4067,"sys":4070,"fields":4077},{"tags":4068,"concepts":4069},[],[],{"space":4071,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4073,"publishedVersion":228,"revision":62,"contentType":4075,"locale":29},{"sys":4072},{"type":12,"linkType":13,"id":14},{"sys":4074},{"id":21,"type":12,"linkType":22},{"sys":4076},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4078,"metaTitle":238,"metaDescription":239,"mainTitle":4079,"subtitle":258,"heroImage":4094,"ctaButton":281,"ctaLink":282},[237],{"data":4080,"content":4081,"nodeType":74},{},[4082,4088],{"data":4083,"content":4084,"nodeType":250},{},[4085],{"data":4086,"marks":4087,"value":249,"nodeType":82},{},[],{"data":4089,"content":4090,"nodeType":87},{},[4091],{"data":4092,"marks":4093,"value":257,"nodeType":82},{},[],{"metadata":4095,"sys":4098,"fields":4103},{"tags":4096,"concepts":4097},[],[],{"space":4099,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4101,"publishedVersion":62,"revision":44,"locale":29},{"sys":4100},{"type":12,"linkType":13,"id":14},{"sys":4102},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4104},{"url":273,"details":4105,"fileName":279,"contentType":280},{"size":275,"image":4106},{"width":277,"height":278},{"sys":4108,"fields":4111},{"id":4109,"createdAt":4110},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":4112,"slug":4113,"articleIntro":4112,"category":4114},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[4115],{"metadata":4116,"sys":4119,"fields":4126},{"tags":4117,"concepts":4118},[],[],{"space":4120,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4122,"publishedVersion":228,"revision":62,"contentType":4124,"locale":29},{"sys":4121},{"type":12,"linkType":13,"id":14},{"sys":4123},{"id":21,"type":12,"linkType":22},{"sys":4125},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4127,"metaTitle":238,"metaDescription":239,"mainTitle":4128,"subtitle":258,"heroImage":4143,"ctaButton":281,"ctaLink":282},[237],{"data":4129,"content":4130,"nodeType":74},{},[4131,4137],{"data":4132,"content":4133,"nodeType":250},{},[4134],{"data":4135,"marks":4136,"value":249,"nodeType":82},{},[],{"data":4138,"content":4139,"nodeType":87},{},[4140],{"data":4141,"marks":4142,"value":257,"nodeType":82},{},[],{"metadata":4144,"sys":4147,"fields":4152},{"tags":4145,"concepts":4146},[],[],{"space":4148,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4150,"publishedVersion":62,"revision":44,"locale":29},{"sys":4149},{"type":12,"linkType":13,"id":14},{"sys":4151},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4153},{"url":273,"details":4154,"fileName":279,"contentType":280},{"size":275,"image":4155},{"width":277,"height":278},{"sys":4157,"fields":4160},{"id":4158,"createdAt":4159},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":4161,"slug":4162,"articleIntro":-1,"category":4163},"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",[4164],{"metadata":4165,"sys":4168,"fields":4175},{"tags":4166,"concepts":4167},[],[],{"space":4169,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4171,"publishedVersion":228,"revision":62,"contentType":4173,"locale":29},{"sys":4170},{"type":12,"linkType":13,"id":14},{"sys":4172},{"id":21,"type":12,"linkType":22},{"sys":4174},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4176,"metaTitle":238,"metaDescription":239,"mainTitle":4177,"subtitle":258,"heroImage":4192,"ctaButton":281,"ctaLink":282},[237],{"data":4178,"content":4179,"nodeType":74},{},[4180,4186],{"data":4181,"content":4182,"nodeType":250},{},[4183],{"data":4184,"marks":4185,"value":249,"nodeType":82},{},[],{"data":4187,"content":4188,"nodeType":87},{},[4189],{"data":4190,"marks":4191,"value":257,"nodeType":82},{},[],{"metadata":4193,"sys":4196,"fields":4201},{"tags":4194,"concepts":4195},[],[],{"space":4197,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4199,"publishedVersion":62,"revision":44,"locale":29},{"sys":4198},{"type":12,"linkType":13,"id":14},{"sys":4200},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4202},{"url":273,"details":4203,"fileName":279,"contentType":280},{"size":275,"image":4204},{"width":277,"height":278},{"sys":4206,"fields":4209},{"id":4207,"createdAt":4208},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":4210,"slug":4211,"articleIntro":4210,"category":4212},"506 - Obligations","compte-506-obligations",[4213],{"metadata":4214,"sys":4217,"fields":4224},{"tags":4215,"concepts":4216},[],[],{"space":4218,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4220,"publishedVersion":228,"revision":62,"contentType":4222,"locale":29},{"sys":4219},{"type":12,"linkType":13,"id":14},{"sys":4221},{"id":21,"type":12,"linkType":22},{"sys":4223},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4225,"metaTitle":238,"metaDescription":239,"mainTitle":4226,"subtitle":258,"heroImage":4241,"ctaButton":281,"ctaLink":282},[237],{"data":4227,"content":4228,"nodeType":74},{},[4229,4235],{"data":4230,"content":4231,"nodeType":250},{},[4232],{"data":4233,"marks":4234,"value":249,"nodeType":82},{},[],{"data":4236,"content":4237,"nodeType":87},{},[4238],{"data":4239,"marks":4240,"value":257,"nodeType":82},{},[],{"metadata":4242,"sys":4245,"fields":4250},{"tags":4243,"concepts":4244},[],[],{"space":4246,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4248,"publishedVersion":62,"revision":44,"locale":29},{"sys":4247},{"type":12,"linkType":13,"id":14},{"sys":4249},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4251},{"url":273,"details":4252,"fileName":279,"contentType":280},{"size":275,"image":4253},{"width":277,"height":278},{"sys":4255,"fields":4258},{"id":4256,"createdAt":4257},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":4259,"slug":4260,"articleIntro":4259,"category":4261},"72 - Production immobilisée","compte-72-production-immobilisee",[4262],{"metadata":4263,"sys":4266,"fields":4273},{"tags":4264,"concepts":4265},[],[],{"space":4267,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4269,"publishedVersion":228,"revision":62,"contentType":4271,"locale":29},{"sys":4268},{"type":12,"linkType":13,"id":14},{"sys":4270},{"id":21,"type":12,"linkType":22},{"sys":4272},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4274,"metaTitle":238,"metaDescription":239,"mainTitle":4275,"subtitle":258,"heroImage":4290,"ctaButton":281,"ctaLink":282},[237],{"data":4276,"content":4277,"nodeType":74},{},[4278,4284],{"data":4279,"content":4280,"nodeType":250},{},[4281],{"data":4282,"marks":4283,"value":249,"nodeType":82},{},[],{"data":4285,"content":4286,"nodeType":87},{},[4287],{"data":4288,"marks":4289,"value":257,"nodeType":82},{},[],{"metadata":4291,"sys":4294,"fields":4299},{"tags":4292,"concepts":4293},[],[],{"space":4295,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4297,"publishedVersion":62,"revision":44,"locale":29},{"sys":4296},{"type":12,"linkType":13,"id":14},{"sys":4298},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4300},{"url":273,"details":4301,"fileName":279,"contentType":280},{"size":275,"image":4302},{"width":277,"height":278},{"sys":4304,"fields":4307},{"id":4305,"createdAt":4306},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":4308,"slug":4309,"articleIntro":4308,"category":4310},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[4311],{"metadata":4312,"sys":4315,"fields":4322},{"tags":4313,"concepts":4314},[],[],{"space":4316,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4318,"publishedVersion":228,"revision":62,"contentType":4320,"locale":29},{"sys":4317},{"type":12,"linkType":13,"id":14},{"sys":4319},{"id":21,"type":12,"linkType":22},{"sys":4321},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4323,"metaTitle":238,"metaDescription":239,"mainTitle":4324,"subtitle":258,"heroImage":4339,"ctaButton":281,"ctaLink":282},[237],{"data":4325,"content":4326,"nodeType":74},{},[4327,4333],{"data":4328,"content":4329,"nodeType":250},{},[4330],{"data":4331,"marks":4332,"value":249,"nodeType":82},{},[],{"data":4334,"content":4335,"nodeType":87},{},[4336],{"data":4337,"marks":4338,"value":257,"nodeType":82},{},[],{"metadata":4340,"sys":4343,"fields":4348},{"tags":4341,"concepts":4342},[],[],{"space":4344,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4346,"publishedVersion":62,"revision":44,"locale":29},{"sys":4345},{"type":12,"linkType":13,"id":14},{"sys":4347},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4349},{"url":273,"details":4350,"fileName":279,"contentType":280},{"size":275,"image":4351},{"width":277,"height":278},{"sys":4353,"fields":4356},{"id":4354,"createdAt":4355},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":4357,"slug":4358,"articleIntro":4357,"category":4359},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[4360],{"metadata":4361,"sys":4364,"fields":4371},{"tags":4362,"concepts":4363},[],[],{"space":4365,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4367,"publishedVersion":228,"revision":62,"contentType":4369,"locale":29},{"sys":4366},{"type":12,"linkType":13,"id":14},{"sys":4368},{"id":21,"type":12,"linkType":22},{"sys":4370},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4372,"metaTitle":238,"metaDescription":239,"mainTitle":4373,"subtitle":258,"heroImage":4388,"ctaButton":281,"ctaLink":282},[237],{"data":4374,"content":4375,"nodeType":74},{},[4376,4382],{"data":4377,"content":4378,"nodeType":250},{},[4379],{"data":4380,"marks":4381,"value":249,"nodeType":82},{},[],{"data":4383,"content":4384,"nodeType":87},{},[4385],{"data":4386,"marks":4387,"value":257,"nodeType":82},{},[],{"metadata":4389,"sys":4392,"fields":4397},{"tags":4390,"concepts":4391},[],[],{"space":4393,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4395,"publishedVersion":62,"revision":44,"locale":29},{"sys":4394},{"type":12,"linkType":13,"id":14},{"sys":4396},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4398},{"url":273,"details":4399,"fileName":279,"contentType":280},{"size":275,"image":4400},{"width":277,"height":278},{"sys":4402,"fields":4405},{"id":4403,"createdAt":4404},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":4406,"slug":4407,"articleIntro":4406,"category":4408},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[4409],{"metadata":4410,"sys":4413,"fields":4420},{"tags":4411,"concepts":4412},[],[],{"space":4414,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4416,"publishedVersion":228,"revision":62,"contentType":4418,"locale":29},{"sys":4415},{"type":12,"linkType":13,"id":14},{"sys":4417},{"id":21,"type":12,"linkType":22},{"sys":4419},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4421,"metaTitle":238,"metaDescription":239,"mainTitle":4422,"subtitle":258,"heroImage":4437,"ctaButton":281,"ctaLink":282},[237],{"data":4423,"content":4424,"nodeType":74},{},[4425,4431],{"data":4426,"content":4427,"nodeType":250},{},[4428],{"data":4429,"marks":4430,"value":249,"nodeType":82},{},[],{"data":4432,"content":4433,"nodeType":87},{},[4434],{"data":4435,"marks":4436,"value":257,"nodeType":82},{},[],{"metadata":4438,"sys":4441,"fields":4446},{"tags":4439,"concepts":4440},[],[],{"space":4442,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4444,"publishedVersion":62,"revision":44,"locale":29},{"sys":4443},{"type":12,"linkType":13,"id":14},{"sys":4445},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4447},{"url":273,"details":4448,"fileName":279,"contentType":280},{"size":275,"image":4449},{"width":277,"height":278},{"sys":4451,"fields":4454},{"id":4452,"createdAt":4453},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":4455,"slug":4456,"articleIntro":-1,"category":4457},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[4458],{"metadata":4459,"sys":4462,"fields":4469},{"tags":4460,"concepts":4461},[],[],{"space":4463,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4465,"publishedVersion":228,"revision":62,"contentType":4467,"locale":29},{"sys":4464},{"type":12,"linkType":13,"id":14},{"sys":4466},{"id":21,"type":12,"linkType":22},{"sys":4468},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4470,"metaTitle":238,"metaDescription":239,"mainTitle":4471,"subtitle":258,"heroImage":4486,"ctaButton":281,"ctaLink":282},[237],{"data":4472,"content":4473,"nodeType":74},{},[4474,4480],{"data":4475,"content":4476,"nodeType":250},{},[4477],{"data":4478,"marks":4479,"value":249,"nodeType":82},{},[],{"data":4481,"content":4482,"nodeType":87},{},[4483],{"data":4484,"marks":4485,"value":257,"nodeType":82},{},[],{"metadata":4487,"sys":4490,"fields":4495},{"tags":4488,"concepts":4489},[],[],{"space":4491,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4493,"publishedVersion":62,"revision":44,"locale":29},{"sys":4492},{"type":12,"linkType":13,"id":14},{"sys":4494},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4496},{"url":273,"details":4497,"fileName":279,"contentType":280},{"size":275,"image":4498},{"width":277,"height":278},{"sys":4500,"fields":4503},{"id":4501,"createdAt":4502},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":4504,"slug":4505,"articleIntro":4504,"category":4506},"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",[4507],{"metadata":4508,"sys":4511,"fields":4518},{"tags":4509,"concepts":4510},[],[],{"space":4512,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4514,"publishedVersion":228,"revision":62,"contentType":4516,"locale":29},{"sys":4513},{"type":12,"linkType":13,"id":14},{"sys":4515},{"id":21,"type":12,"linkType":22},{"sys":4517},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4519,"metaTitle":238,"metaDescription":239,"mainTitle":4520,"subtitle":258,"heroImage":4535,"ctaButton":281,"ctaLink":282},[237],{"data":4521,"content":4522,"nodeType":74},{},[4523,4529],{"data":4524,"content":4525,"nodeType":250},{},[4526],{"data":4527,"marks":4528,"value":249,"nodeType":82},{},[],{"data":4530,"content":4531,"nodeType":87},{},[4532],{"data":4533,"marks":4534,"value":257,"nodeType":82},{},[],{"metadata":4536,"sys":4539,"fields":4544},{"tags":4537,"concepts":4538},[],[],{"space":4540,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4542,"publishedVersion":62,"revision":44,"locale":29},{"sys":4541},{"type":12,"linkType":13,"id":14},{"sys":4543},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4545},{"url":273,"details":4546,"fileName":279,"contentType":280},{"size":275,"image":4547},{"width":277,"height":278},{"sys":4549,"fields":4552},{"id":4550,"createdAt":4551},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":4553,"slug":4554,"articleIntro":-1,"category":4555},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[4556],{"metadata":4557,"sys":4560,"fields":4567},{"tags":4558,"concepts":4559},[],[],{"space":4561,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4563,"publishedVersion":228,"revision":62,"contentType":4565,"locale":29},{"sys":4562},{"type":12,"linkType":13,"id":14},{"sys":4564},{"id":21,"type":12,"linkType":22},{"sys":4566},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4568,"metaTitle":238,"metaDescription":239,"mainTitle":4569,"subtitle":258,"heroImage":4584,"ctaButton":281,"ctaLink":282},[237],{"data":4570,"content":4571,"nodeType":74},{},[4572,4578],{"data":4573,"content":4574,"nodeType":250},{},[4575],{"data":4576,"marks":4577,"value":249,"nodeType":82},{},[],{"data":4579,"content":4580,"nodeType":87},{},[4581],{"data":4582,"marks":4583,"value":257,"nodeType":82},{},[],{"metadata":4585,"sys":4588,"fields":4593},{"tags":4586,"concepts":4587},[],[],{"space":4589,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4591,"publishedVersion":62,"revision":44,"locale":29},{"sys":4590},{"type":12,"linkType":13,"id":14},{"sys":4592},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4594},{"url":273,"details":4595,"fileName":279,"contentType":280},{"size":275,"image":4596},{"width":277,"height":278},{"sys":4598,"fields":4601},{"id":4599,"createdAt":4600},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":4602,"slug":4603,"articleIntro":-1,"category":4604},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[4605],{"metadata":4606,"sys":4609,"fields":4616},{"tags":4607,"concepts":4608},[],[],{"space":4610,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4612,"publishedVersion":228,"revision":62,"contentType":4614,"locale":29},{"sys":4611},{"type":12,"linkType":13,"id":14},{"sys":4613},{"id":21,"type":12,"linkType":22},{"sys":4615},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4617,"metaTitle":238,"metaDescription":239,"mainTitle":4618,"subtitle":258,"heroImage":4633,"ctaButton":281,"ctaLink":282},[237],{"data":4619,"content":4620,"nodeType":74},{},[4621,4627],{"data":4622,"content":4623,"nodeType":250},{},[4624],{"data":4625,"marks":4626,"value":249,"nodeType":82},{},[],{"data":4628,"content":4629,"nodeType":87},{},[4630],{"data":4631,"marks":4632,"value":257,"nodeType":82},{},[],{"metadata":4634,"sys":4637,"fields":4642},{"tags":4635,"concepts":4636},[],[],{"space":4638,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4640,"publishedVersion":62,"revision":44,"locale":29},{"sys":4639},{"type":12,"linkType":13,"id":14},{"sys":4641},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4643},{"url":273,"details":4644,"fileName":279,"contentType":280},{"size":275,"image":4645},{"width":277,"height":278},{"sys":4647,"fields":4650},{"id":4648,"createdAt":4649},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":4651,"slug":4652,"articleIntro":-1,"category":4653},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[4654],{"metadata":4655,"sys":4658,"fields":4665},{"tags":4656,"concepts":4657},[],[],{"space":4659,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4661,"publishedVersion":228,"revision":62,"contentType":4663,"locale":29},{"sys":4660},{"type":12,"linkType":13,"id":14},{"sys":4662},{"id":21,"type":12,"linkType":22},{"sys":4664},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4666,"metaTitle":238,"metaDescription":239,"mainTitle":4667,"subtitle":258,"heroImage":4682,"ctaButton":281,"ctaLink":282},[237],{"data":4668,"content":4669,"nodeType":74},{},[4670,4676],{"data":4671,"content":4672,"nodeType":250},{},[4673],{"data":4674,"marks":4675,"value":249,"nodeType":82},{},[],{"data":4677,"content":4678,"nodeType":87},{},[4679],{"data":4680,"marks":4681,"value":257,"nodeType":82},{},[],{"metadata":4683,"sys":4686,"fields":4691},{"tags":4684,"concepts":4685},[],[],{"space":4687,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4689,"publishedVersion":62,"revision":44,"locale":29},{"sys":4688},{"type":12,"linkType":13,"id":14},{"sys":4690},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4692},{"url":273,"details":4693,"fileName":279,"contentType":280},{"size":275,"image":4694},{"width":277,"height":278},{"sys":4696,"fields":4699},{"id":4697,"createdAt":4698},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":4700,"slug":4701,"articleIntro":-1,"category":4702},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[4703],{"metadata":4704,"sys":4707,"fields":4714},{"tags":4705,"concepts":4706},[],[],{"space":4708,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4710,"publishedVersion":228,"revision":62,"contentType":4712,"locale":29},{"sys":4709},{"type":12,"linkType":13,"id":14},{"sys":4711},{"id":21,"type":12,"linkType":22},{"sys":4713},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4715,"metaTitle":238,"metaDescription":239,"mainTitle":4716,"subtitle":258,"heroImage":4731,"ctaButton":281,"ctaLink":282},[237],{"data":4717,"content":4718,"nodeType":74},{},[4719,4725],{"data":4720,"content":4721,"nodeType":250},{},[4722],{"data":4723,"marks":4724,"value":249,"nodeType":82},{},[],{"data":4726,"content":4727,"nodeType":87},{},[4728],{"data":4729,"marks":4730,"value":257,"nodeType":82},{},[],{"metadata":4732,"sys":4735,"fields":4740},{"tags":4733,"concepts":4734},[],[],{"space":4736,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4738,"publishedVersion":62,"revision":44,"locale":29},{"sys":4737},{"type":12,"linkType":13,"id":14},{"sys":4739},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4741},{"url":273,"details":4742,"fileName":279,"contentType":280},{"size":275,"image":4743},{"width":277,"height":278},{"sys":4745,"fields":4748},{"id":4746,"createdAt":4747},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":4749,"slug":4750,"articleIntro":4749,"category":4751},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[4752],{"metadata":4753,"sys":4756,"fields":4763},{"tags":4754,"concepts":4755},[],[],{"space":4757,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4759,"publishedVersion":228,"revision":62,"contentType":4761,"locale":29},{"sys":4758},{"type":12,"linkType":13,"id":14},{"sys":4760},{"id":21,"type":12,"linkType":22},{"sys":4762},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4764,"metaTitle":238,"metaDescription":239,"mainTitle":4765,"subtitle":258,"heroImage":4780,"ctaButton":281,"ctaLink":282},[237],{"data":4766,"content":4767,"nodeType":74},{},[4768,4774],{"data":4769,"content":4770,"nodeType":250},{},[4771],{"data":4772,"marks":4773,"value":249,"nodeType":82},{},[],{"data":4775,"content":4776,"nodeType":87},{},[4777],{"data":4778,"marks":4779,"value":257,"nodeType":82},{},[],{"metadata":4781,"sys":4784,"fields":4789},{"tags":4782,"concepts":4783},[],[],{"space":4785,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4787,"publishedVersion":62,"revision":44,"locale":29},{"sys":4786},{"type":12,"linkType":13,"id":14},{"sys":4788},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4790},{"url":273,"details":4791,"fileName":279,"contentType":280},{"size":275,"image":4792},{"width":277,"height":278},{"sys":4794,"fields":4797},{"id":4795,"createdAt":4796},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":4798,"slug":4799,"articleIntro":4798,"category":4800},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[4801],{"metadata":4802,"sys":4805,"fields":4812},{"tags":4803,"concepts":4804},[],[],{"space":4806,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4808,"publishedVersion":228,"revision":62,"contentType":4810,"locale":29},{"sys":4807},{"type":12,"linkType":13,"id":14},{"sys":4809},{"id":21,"type":12,"linkType":22},{"sys":4811},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4813,"metaTitle":238,"metaDescription":239,"mainTitle":4814,"subtitle":258,"heroImage":4829,"ctaButton":281,"ctaLink":282},[237],{"data":4815,"content":4816,"nodeType":74},{},[4817,4823],{"data":4818,"content":4819,"nodeType":250},{},[4820],{"data":4821,"marks":4822,"value":249,"nodeType":82},{},[],{"data":4824,"content":4825,"nodeType":87},{},[4826],{"data":4827,"marks":4828,"value":257,"nodeType":82},{},[],{"metadata":4830,"sys":4833,"fields":4838},{"tags":4831,"concepts":4832},[],[],{"space":4834,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4836,"publishedVersion":62,"revision":44,"locale":29},{"sys":4835},{"type":12,"linkType":13,"id":14},{"sys":4837},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4839},{"url":273,"details":4840,"fileName":279,"contentType":280},{"size":275,"image":4841},{"width":277,"height":278},{"sys":4843,"fields":4846},{"id":4844,"createdAt":4845},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":4847,"slug":4848,"articleIntro":-1,"category":4849},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[4850],{"metadata":4851,"sys":4854,"fields":4861},{"tags":4852,"concepts":4853},[],[],{"space":4855,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4857,"publishedVersion":228,"revision":62,"contentType":4859,"locale":29},{"sys":4856},{"type":12,"linkType":13,"id":14},{"sys":4858},{"id":21,"type":12,"linkType":22},{"sys":4860},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4862,"metaTitle":238,"metaDescription":239,"mainTitle":4863,"subtitle":258,"heroImage":4878,"ctaButton":281,"ctaLink":282},[237],{"data":4864,"content":4865,"nodeType":74},{},[4866,4872],{"data":4867,"content":4868,"nodeType":250},{},[4869],{"data":4870,"marks":4871,"value":249,"nodeType":82},{},[],{"data":4873,"content":4874,"nodeType":87},{},[4875],{"data":4876,"marks":4877,"value":257,"nodeType":82},{},[],{"metadata":4879,"sys":4882,"fields":4887},{"tags":4880,"concepts":4881},[],[],{"space":4883,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4885,"publishedVersion":62,"revision":44,"locale":29},{"sys":4884},{"type":12,"linkType":13,"id":14},{"sys":4886},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4888},{"url":273,"details":4889,"fileName":279,"contentType":280},{"size":275,"image":4890},{"width":277,"height":278},{"sys":4892,"fields":4895},{"id":4893,"createdAt":4894},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":4896,"slug":4897,"articleIntro":4896,"category":4898},"1688 - Intérêts courus","compte-1688-interets-courus",[4899],{"metadata":4900,"sys":4903,"fields":4910},{"tags":4901,"concepts":4902},[],[],{"space":4904,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4906,"publishedVersion":228,"revision":62,"contentType":4908,"locale":29},{"sys":4905},{"type":12,"linkType":13,"id":14},{"sys":4907},{"id":21,"type":12,"linkType":22},{"sys":4909},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4911,"metaTitle":238,"metaDescription":239,"mainTitle":4912,"subtitle":258,"heroImage":4927,"ctaButton":281,"ctaLink":282},[237],{"data":4913,"content":4914,"nodeType":74},{},[4915,4921],{"data":4916,"content":4917,"nodeType":250},{},[4918],{"data":4919,"marks":4920,"value":249,"nodeType":82},{},[],{"data":4922,"content":4923,"nodeType":87},{},[4924],{"data":4925,"marks":4926,"value":257,"nodeType":82},{},[],{"metadata":4928,"sys":4931,"fields":4936},{"tags":4929,"concepts":4930},[],[],{"space":4932,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4934,"publishedVersion":62,"revision":44,"locale":29},{"sys":4933},{"type":12,"linkType":13,"id":14},{"sys":4935},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4937},{"url":273,"details":4938,"fileName":279,"contentType":280},{"size":275,"image":4939},{"width":277,"height":278},{"sys":4941,"fields":4944},{"id":4942,"createdAt":4943},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":4945,"slug":4946,"articleIntro":4945,"category":4947},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[4948],{"metadata":4949,"sys":4952,"fields":4959},{"tags":4950,"concepts":4951},[],[],{"space":4953,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":4955,"publishedVersion":228,"revision":62,"contentType":4957,"locale":29},{"sys":4954},{"type":12,"linkType":13,"id":14},{"sys":4956},{"id":21,"type":12,"linkType":22},{"sys":4958},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":4960,"metaTitle":238,"metaDescription":239,"mainTitle":4961,"subtitle":258,"heroImage":4976,"ctaButton":281,"ctaLink":282},[237],{"data":4962,"content":4963,"nodeType":74},{},[4964,4970],{"data":4965,"content":4966,"nodeType":250},{},[4967],{"data":4968,"marks":4969,"value":249,"nodeType":82},{},[],{"data":4971,"content":4972,"nodeType":87},{},[4973],{"data":4974,"marks":4975,"value":257,"nodeType":82},{},[],{"metadata":4977,"sys":4980,"fields":4985},{"tags":4978,"concepts":4979},[],[],{"space":4981,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":4983,"publishedVersion":62,"revision":44,"locale":29},{"sys":4982},{"type":12,"linkType":13,"id":14},{"sys":4984},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":4986},{"url":273,"details":4987,"fileName":279,"contentType":280},{"size":275,"image":4988},{"width":277,"height":278},{"sys":4990,"fields":4993},{"id":4991,"createdAt":4992},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4994,"slug":4995,"articleIntro":4994,"category":4996},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4997],{"metadata":4998,"sys":5001,"fields":5008},{"tags":4999,"concepts":5000},[],[],{"space":5002,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5004,"publishedVersion":228,"revision":62,"contentType":5006,"locale":29},{"sys":5003},{"type":12,"linkType":13,"id":14},{"sys":5005},{"id":21,"type":12,"linkType":22},{"sys":5007},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5009,"metaTitle":238,"metaDescription":239,"mainTitle":5010,"subtitle":258,"heroImage":5025,"ctaButton":281,"ctaLink":282},[237],{"data":5011,"content":5012,"nodeType":74},{},[5013,5019],{"data":5014,"content":5015,"nodeType":250},{},[5016],{"data":5017,"marks":5018,"value":249,"nodeType":82},{},[],{"data":5020,"content":5021,"nodeType":87},{},[5022],{"data":5023,"marks":5024,"value":257,"nodeType":82},{},[],{"metadata":5026,"sys":5029,"fields":5034},{"tags":5027,"concepts":5028},[],[],{"space":5030,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5032,"publishedVersion":62,"revision":44,"locale":29},{"sys":5031},{"type":12,"linkType":13,"id":14},{"sys":5033},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5035},{"url":273,"details":5036,"fileName":279,"contentType":280},{"size":275,"image":5037},{"width":277,"height":278},{"sys":5039,"fields":5042},{"id":5040,"createdAt":5041},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":5043,"slug":5044,"articleIntro":5043,"category":5045},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[5046],{"metadata":5047,"sys":5050,"fields":5057},{"tags":5048,"concepts":5049},[],[],{"space":5051,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5053,"publishedVersion":228,"revision":62,"contentType":5055,"locale":29},{"sys":5052},{"type":12,"linkType":13,"id":14},{"sys":5054},{"id":21,"type":12,"linkType":22},{"sys":5056},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5058,"metaTitle":238,"metaDescription":239,"mainTitle":5059,"subtitle":258,"heroImage":5074,"ctaButton":281,"ctaLink":282},[237],{"data":5060,"content":5061,"nodeType":74},{},[5062,5068],{"data":5063,"content":5064,"nodeType":250},{},[5065],{"data":5066,"marks":5067,"value":249,"nodeType":82},{},[],{"data":5069,"content":5070,"nodeType":87},{},[5071],{"data":5072,"marks":5073,"value":257,"nodeType":82},{},[],{"metadata":5075,"sys":5078,"fields":5083},{"tags":5076,"concepts":5077},[],[],{"space":5079,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5081,"publishedVersion":62,"revision":44,"locale":29},{"sys":5080},{"type":12,"linkType":13,"id":14},{"sys":5082},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5084},{"url":273,"details":5085,"fileName":279,"contentType":280},{"size":275,"image":5086},{"width":277,"height":278},{"sys":5088,"fields":5091},{"id":5089,"createdAt":5090},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":5092,"slug":5093,"articleIntro":-1,"category":5094},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[5095],{"metadata":5096,"sys":5099,"fields":5106},{"tags":5097,"concepts":5098},[],[],{"space":5100,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5102,"publishedVersion":228,"revision":62,"contentType":5104,"locale":29},{"sys":5101},{"type":12,"linkType":13,"id":14},{"sys":5103},{"id":21,"type":12,"linkType":22},{"sys":5105},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5107,"metaTitle":238,"metaDescription":239,"mainTitle":5108,"subtitle":258,"heroImage":5123,"ctaButton":281,"ctaLink":282},[237],{"data":5109,"content":5110,"nodeType":74},{},[5111,5117],{"data":5112,"content":5113,"nodeType":250},{},[5114],{"data":5115,"marks":5116,"value":249,"nodeType":82},{},[],{"data":5118,"content":5119,"nodeType":87},{},[5120],{"data":5121,"marks":5122,"value":257,"nodeType":82},{},[],{"metadata":5124,"sys":5127,"fields":5132},{"tags":5125,"concepts":5126},[],[],{"space":5128,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5130,"publishedVersion":62,"revision":44,"locale":29},{"sys":5129},{"type":12,"linkType":13,"id":14},{"sys":5131},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5133},{"url":273,"details":5134,"fileName":279,"contentType":280},{"size":275,"image":5135},{"width":277,"height":278},{"sys":5137,"fields":5140},{"id":5138,"createdAt":5139},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":5141,"slug":5142,"articleIntro":5141,"category":5143},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[5144],{"metadata":5145,"sys":5148,"fields":5155},{"tags":5146,"concepts":5147},[],[],{"space":5149,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5151,"publishedVersion":228,"revision":62,"contentType":5153,"locale":29},{"sys":5150},{"type":12,"linkType":13,"id":14},{"sys":5152},{"id":21,"type":12,"linkType":22},{"sys":5154},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5156,"metaTitle":238,"metaDescription":239,"mainTitle":5157,"subtitle":258,"heroImage":5172,"ctaButton":281,"ctaLink":282},[237],{"data":5158,"content":5159,"nodeType":74},{},[5160,5166],{"data":5161,"content":5162,"nodeType":250},{},[5163],{"data":5164,"marks":5165,"value":249,"nodeType":82},{},[],{"data":5167,"content":5168,"nodeType":87},{},[5169],{"data":5170,"marks":5171,"value":257,"nodeType":82},{},[],{"metadata":5173,"sys":5176,"fields":5181},{"tags":5174,"concepts":5175},[],[],{"space":5177,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5179,"publishedVersion":62,"revision":44,"locale":29},{"sys":5178},{"type":12,"linkType":13,"id":14},{"sys":5180},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5182},{"url":273,"details":5183,"fileName":279,"contentType":280},{"size":275,"image":5184},{"width":277,"height":278},{"sys":5186,"fields":5189},{"id":5187,"createdAt":5188},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5190,"slug":5191,"articleIntro":-1,"category":5192},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5193],{"metadata":5194,"sys":5197,"fields":5204},{"tags":5195,"concepts":5196},[],[],{"space":5198,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5200,"publishedVersion":228,"revision":62,"contentType":5202,"locale":29},{"sys":5199},{"type":12,"linkType":13,"id":14},{"sys":5201},{"id":21,"type":12,"linkType":22},{"sys":5203},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5205,"metaTitle":238,"metaDescription":239,"mainTitle":5206,"subtitle":258,"heroImage":5221,"ctaButton":281,"ctaLink":282},[237],{"data":5207,"content":5208,"nodeType":74},{},[5209,5215],{"data":5210,"content":5211,"nodeType":250},{},[5212],{"data":5213,"marks":5214,"value":249,"nodeType":82},{},[],{"data":5216,"content":5217,"nodeType":87},{},[5218],{"data":5219,"marks":5220,"value":257,"nodeType":82},{},[],{"metadata":5222,"sys":5225,"fields":5230},{"tags":5223,"concepts":5224},[],[],{"space":5226,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5228,"publishedVersion":62,"revision":44,"locale":29},{"sys":5227},{"type":12,"linkType":13,"id":14},{"sys":5229},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5231},{"url":273,"details":5232,"fileName":279,"contentType":280},{"size":275,"image":5233},{"width":277,"height":278},{"sys":5235,"fields":5238},{"id":5236,"createdAt":5237},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":5239,"slug":5240,"articleIntro":5239,"category":5241},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[5242],{"metadata":5243,"sys":5246,"fields":5253},{"tags":5244,"concepts":5245},[],[],{"space":5247,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5249,"publishedVersion":228,"revision":62,"contentType":5251,"locale":29},{"sys":5248},{"type":12,"linkType":13,"id":14},{"sys":5250},{"id":21,"type":12,"linkType":22},{"sys":5252},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5254,"metaTitle":238,"metaDescription":239,"mainTitle":5255,"subtitle":258,"heroImage":5270,"ctaButton":281,"ctaLink":282},[237],{"data":5256,"content":5257,"nodeType":74},{},[5258,5264],{"data":5259,"content":5260,"nodeType":250},{},[5261],{"data":5262,"marks":5263,"value":249,"nodeType":82},{},[],{"data":5265,"content":5266,"nodeType":87},{},[5267],{"data":5268,"marks":5269,"value":257,"nodeType":82},{},[],{"metadata":5271,"sys":5274,"fields":5279},{"tags":5272,"concepts":5273},[],[],{"space":5275,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5277,"publishedVersion":62,"revision":44,"locale":29},{"sys":5276},{"type":12,"linkType":13,"id":14},{"sys":5278},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5280},{"url":273,"details":5281,"fileName":279,"contentType":280},{"size":275,"image":5282},{"width":277,"height":278},{"sys":5284,"fields":5287},{"id":5285,"createdAt":5286},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5288,"slug":5289,"articleIntro":5288,"category":5290},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5291],{"metadata":5292,"sys":5295,"fields":5302},{"tags":5293,"concepts":5294},[],[],{"space":5296,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5298,"publishedVersion":228,"revision":62,"contentType":5300,"locale":29},{"sys":5297},{"type":12,"linkType":13,"id":14},{"sys":5299},{"id":21,"type":12,"linkType":22},{"sys":5301},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5303,"metaTitle":238,"metaDescription":239,"mainTitle":5304,"subtitle":258,"heroImage":5319,"ctaButton":281,"ctaLink":282},[237],{"data":5305,"content":5306,"nodeType":74},{},[5307,5313],{"data":5308,"content":5309,"nodeType":250},{},[5310],{"data":5311,"marks":5312,"value":249,"nodeType":82},{},[],{"data":5314,"content":5315,"nodeType":87},{},[5316],{"data":5317,"marks":5318,"value":257,"nodeType":82},{},[],{"metadata":5320,"sys":5323,"fields":5328},{"tags":5321,"concepts":5322},[],[],{"space":5324,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5326,"publishedVersion":62,"revision":44,"locale":29},{"sys":5325},{"type":12,"linkType":13,"id":14},{"sys":5327},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5329},{"url":273,"details":5330,"fileName":279,"contentType":280},{"size":275,"image":5331},{"width":277,"height":278},{"sys":5333,"fields":5336},{"id":5334,"createdAt":5335},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":5337,"slug":5338,"articleIntro":5337,"category":5339},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[5340],{"metadata":5341,"sys":5344,"fields":5351},{"tags":5342,"concepts":5343},[],[],{"space":5345,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5347,"publishedVersion":228,"revision":62,"contentType":5349,"locale":29},{"sys":5346},{"type":12,"linkType":13,"id":14},{"sys":5348},{"id":21,"type":12,"linkType":22},{"sys":5350},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5352,"metaTitle":238,"metaDescription":239,"mainTitle":5353,"subtitle":258,"heroImage":5368,"ctaButton":281,"ctaLink":282},[237],{"data":5354,"content":5355,"nodeType":74},{},[5356,5362],{"data":5357,"content":5358,"nodeType":250},{},[5359],{"data":5360,"marks":5361,"value":249,"nodeType":82},{},[],{"data":5363,"content":5364,"nodeType":87},{},[5365],{"data":5366,"marks":5367,"value":257,"nodeType":82},{},[],{"metadata":5369,"sys":5372,"fields":5377},{"tags":5370,"concepts":5371},[],[],{"space":5373,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5375,"publishedVersion":62,"revision":44,"locale":29},{"sys":5374},{"type":12,"linkType":13,"id":14},{"sys":5376},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5378},{"url":273,"details":5379,"fileName":279,"contentType":280},{"size":275,"image":5380},{"width":277,"height":278},{"sys":5382,"fields":5385},{"id":5383,"createdAt":5384},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5386,"slug":5387,"articleIntro":5386,"category":5388},"Compte 58 - Virements internes","compte-58-virements-internes",[5389],{"metadata":5390,"sys":5393,"fields":5400},{"tags":5391,"concepts":5392},[],[],{"space":5394,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5396,"publishedVersion":228,"revision":62,"contentType":5398,"locale":29},{"sys":5395},{"type":12,"linkType":13,"id":14},{"sys":5397},{"id":21,"type":12,"linkType":22},{"sys":5399},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5401,"metaTitle":238,"metaDescription":239,"mainTitle":5402,"subtitle":258,"heroImage":5417,"ctaButton":281,"ctaLink":282},[237],{"data":5403,"content":5404,"nodeType":74},{},[5405,5411],{"data":5406,"content":5407,"nodeType":250},{},[5408],{"data":5409,"marks":5410,"value":249,"nodeType":82},{},[],{"data":5412,"content":5413,"nodeType":87},{},[5414],{"data":5415,"marks":5416,"value":257,"nodeType":82},{},[],{"metadata":5418,"sys":5421,"fields":5426},{"tags":5419,"concepts":5420},[],[],{"space":5422,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5424,"publishedVersion":62,"revision":44,"locale":29},{"sys":5423},{"type":12,"linkType":13,"id":14},{"sys":5425},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5427},{"url":273,"details":5428,"fileName":279,"contentType":280},{"size":275,"image":5429},{"width":277,"height":278},{"sys":5431,"fields":5434},{"id":5432,"createdAt":5433},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":5435,"slug":5436,"articleIntro":5435,"category":5437},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[5438],{"metadata":5439,"sys":5442,"fields":5449},{"tags":5440,"concepts":5441},[],[],{"space":5443,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5445,"publishedVersion":228,"revision":62,"contentType":5447,"locale":29},{"sys":5444},{"type":12,"linkType":13,"id":14},{"sys":5446},{"id":21,"type":12,"linkType":22},{"sys":5448},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5450,"metaTitle":238,"metaDescription":239,"mainTitle":5451,"subtitle":258,"heroImage":5466,"ctaButton":281,"ctaLink":282},[237],{"data":5452,"content":5453,"nodeType":74},{},[5454,5460],{"data":5455,"content":5456,"nodeType":250},{},[5457],{"data":5458,"marks":5459,"value":249,"nodeType":82},{},[],{"data":5461,"content":5462,"nodeType":87},{},[5463],{"data":5464,"marks":5465,"value":257,"nodeType":82},{},[],{"metadata":5467,"sys":5470,"fields":5475},{"tags":5468,"concepts":5469},[],[],{"space":5471,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5473,"publishedVersion":62,"revision":44,"locale":29},{"sys":5472},{"type":12,"linkType":13,"id":14},{"sys":5474},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5476},{"url":273,"details":5477,"fileName":279,"contentType":280},{"size":275,"image":5478},{"width":277,"height":278},{"sys":5480,"fields":5483},{"id":5481,"createdAt":5482},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":5484,"slug":5485,"articleIntro":5484,"category":5486},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[5487],{"metadata":5488,"sys":5491,"fields":5498},{"tags":5489,"concepts":5490},[],[],{"space":5492,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5494,"publishedVersion":228,"revision":62,"contentType":5496,"locale":29},{"sys":5493},{"type":12,"linkType":13,"id":14},{"sys":5495},{"id":21,"type":12,"linkType":22},{"sys":5497},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5499,"metaTitle":238,"metaDescription":239,"mainTitle":5500,"subtitle":258,"heroImage":5515,"ctaButton":281,"ctaLink":282},[237],{"data":5501,"content":5502,"nodeType":74},{},[5503,5509],{"data":5504,"content":5505,"nodeType":250},{},[5506],{"data":5507,"marks":5508,"value":249,"nodeType":82},{},[],{"data":5510,"content":5511,"nodeType":87},{},[5512],{"data":5513,"marks":5514,"value":257,"nodeType":82},{},[],{"metadata":5516,"sys":5519,"fields":5524},{"tags":5517,"concepts":5518},[],[],{"space":5520,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5522,"publishedVersion":62,"revision":44,"locale":29},{"sys":5521},{"type":12,"linkType":13,"id":14},{"sys":5523},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5525},{"url":273,"details":5526,"fileName":279,"contentType":280},{"size":275,"image":5527},{"width":277,"height":278},{"sys":5529,"fields":5532},{"id":5530,"createdAt":5531},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":5533,"slug":5534,"articleIntro":5533,"category":5535},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[5536],{"metadata":5537,"sys":5540,"fields":5547},{"tags":5538,"concepts":5539},[],[],{"space":5541,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5543,"publishedVersion":228,"revision":62,"contentType":5545,"locale":29},{"sys":5542},{"type":12,"linkType":13,"id":14},{"sys":5544},{"id":21,"type":12,"linkType":22},{"sys":5546},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5548,"metaTitle":238,"metaDescription":239,"mainTitle":5549,"subtitle":258,"heroImage":5564,"ctaButton":281,"ctaLink":282},[237],{"data":5550,"content":5551,"nodeType":74},{},[5552,5558],{"data":5553,"content":5554,"nodeType":250},{},[5555],{"data":5556,"marks":5557,"value":249,"nodeType":82},{},[],{"data":5559,"content":5560,"nodeType":87},{},[5561],{"data":5562,"marks":5563,"value":257,"nodeType":82},{},[],{"metadata":5565,"sys":5568,"fields":5573},{"tags":5566,"concepts":5567},[],[],{"space":5569,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5571,"publishedVersion":62,"revision":44,"locale":29},{"sys":5570},{"type":12,"linkType":13,"id":14},{"sys":5572},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5574},{"url":273,"details":5575,"fileName":279,"contentType":280},{"size":275,"image":5576},{"width":277,"height":278},{"sys":5578,"fields":5581},{"id":5579,"createdAt":5580},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":5582,"slug":5583,"articleIntro":5582,"category":5584},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[5585],{"metadata":5586,"sys":5589,"fields":5596},{"tags":5587,"concepts":5588},[],[],{"space":5590,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5592,"publishedVersion":228,"revision":62,"contentType":5594,"locale":29},{"sys":5591},{"type":12,"linkType":13,"id":14},{"sys":5593},{"id":21,"type":12,"linkType":22},{"sys":5595},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5597,"metaTitle":238,"metaDescription":239,"mainTitle":5598,"subtitle":258,"heroImage":5613,"ctaButton":281,"ctaLink":282},[237],{"data":5599,"content":5600,"nodeType":74},{},[5601,5607],{"data":5602,"content":5603,"nodeType":250},{},[5604],{"data":5605,"marks":5606,"value":249,"nodeType":82},{},[],{"data":5608,"content":5609,"nodeType":87},{},[5610],{"data":5611,"marks":5612,"value":257,"nodeType":82},{},[],{"metadata":5614,"sys":5617,"fields":5622},{"tags":5615,"concepts":5616},[],[],{"space":5618,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5620,"publishedVersion":62,"revision":44,"locale":29},{"sys":5619},{"type":12,"linkType":13,"id":14},{"sys":5621},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5623},{"url":273,"details":5624,"fileName":279,"contentType":280},{"size":275,"image":5625},{"width":277,"height":278},{"sys":5627,"fields":5630},{"id":5628,"createdAt":5629},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":5631,"slug":5632,"articleIntro":-1,"category":5633},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[5634],{"metadata":5635,"sys":5638,"fields":5645},{"tags":5636,"concepts":5637},[],[],{"space":5639,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5641,"publishedVersion":228,"revision":62,"contentType":5643,"locale":29},{"sys":5640},{"type":12,"linkType":13,"id":14},{"sys":5642},{"id":21,"type":12,"linkType":22},{"sys":5644},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5646,"metaTitle":238,"metaDescription":239,"mainTitle":5647,"subtitle":258,"heroImage":5662,"ctaButton":281,"ctaLink":282},[237],{"data":5648,"content":5649,"nodeType":74},{},[5650,5656],{"data":5651,"content":5652,"nodeType":250},{},[5653],{"data":5654,"marks":5655,"value":249,"nodeType":82},{},[],{"data":5657,"content":5658,"nodeType":87},{},[5659],{"data":5660,"marks":5661,"value":257,"nodeType":82},{},[],{"metadata":5663,"sys":5666,"fields":5671},{"tags":5664,"concepts":5665},[],[],{"space":5667,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5669,"publishedVersion":62,"revision":44,"locale":29},{"sys":5668},{"type":12,"linkType":13,"id":14},{"sys":5670},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5672},{"url":273,"details":5673,"fileName":279,"contentType":280},{"size":275,"image":5674},{"width":277,"height":278},{"sys":5676,"fields":5679},{"id":5677,"createdAt":5678},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5680,"slug":5681,"articleIntro":5680,"category":5682},"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",[5683],{"metadata":5684,"sys":5687,"fields":5694},{"tags":5685,"concepts":5686},[],[],{"space":5688,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5690,"publishedVersion":228,"revision":62,"contentType":5692,"locale":29},{"sys":5689},{"type":12,"linkType":13,"id":14},{"sys":5691},{"id":21,"type":12,"linkType":22},{"sys":5693},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5695,"metaTitle":238,"metaDescription":239,"mainTitle":5696,"subtitle":258,"heroImage":5711,"ctaButton":281,"ctaLink":282},[237],{"data":5697,"content":5698,"nodeType":74},{},[5699,5705],{"data":5700,"content":5701,"nodeType":250},{},[5702],{"data":5703,"marks":5704,"value":249,"nodeType":82},{},[],{"data":5706,"content":5707,"nodeType":87},{},[5708],{"data":5709,"marks":5710,"value":257,"nodeType":82},{},[],{"metadata":5712,"sys":5715,"fields":5720},{"tags":5713,"concepts":5714},[],[],{"space":5716,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5718,"publishedVersion":62,"revision":44,"locale":29},{"sys":5717},{"type":12,"linkType":13,"id":14},{"sys":5719},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5721},{"url":273,"details":5722,"fileName":279,"contentType":280},{"size":275,"image":5723},{"width":277,"height":278},{"sys":5725,"fields":5728},{"id":5726,"createdAt":5727},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":5729,"slug":5730,"articleIntro":-1,"category":5731},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[5732],{"metadata":5733,"sys":5736,"fields":5743},{"tags":5734,"concepts":5735},[],[],{"space":5737,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5739,"publishedVersion":228,"revision":62,"contentType":5741,"locale":29},{"sys":5738},{"type":12,"linkType":13,"id":14},{"sys":5740},{"id":21,"type":12,"linkType":22},{"sys":5742},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5744,"metaTitle":238,"metaDescription":239,"mainTitle":5745,"subtitle":258,"heroImage":5760,"ctaButton":281,"ctaLink":282},[237],{"data":5746,"content":5747,"nodeType":74},{},[5748,5754],{"data":5749,"content":5750,"nodeType":250},{},[5751],{"data":5752,"marks":5753,"value":249,"nodeType":82},{},[],{"data":5755,"content":5756,"nodeType":87},{},[5757],{"data":5758,"marks":5759,"value":257,"nodeType":82},{},[],{"metadata":5761,"sys":5764,"fields":5769},{"tags":5762,"concepts":5763},[],[],{"space":5765,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5767,"publishedVersion":62,"revision":44,"locale":29},{"sys":5766},{"type":12,"linkType":13,"id":14},{"sys":5768},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5770},{"url":273,"details":5771,"fileName":279,"contentType":280},{"size":275,"image":5772},{"width":277,"height":278},{"sys":5774,"fields":5777},{"id":5775,"createdAt":5776},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":5778,"slug":5779,"articleIntro":5778,"category":5780},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[5781],{"metadata":5782,"sys":5785,"fields":5792},{"tags":5783,"concepts":5784},[],[],{"space":5786,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5788,"publishedVersion":228,"revision":62,"contentType":5790,"locale":29},{"sys":5787},{"type":12,"linkType":13,"id":14},{"sys":5789},{"id":21,"type":12,"linkType":22},{"sys":5791},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5793,"metaTitle":238,"metaDescription":239,"mainTitle":5794,"subtitle":258,"heroImage":5809,"ctaButton":281,"ctaLink":282},[237],{"data":5795,"content":5796,"nodeType":74},{},[5797,5803],{"data":5798,"content":5799,"nodeType":250},{},[5800],{"data":5801,"marks":5802,"value":249,"nodeType":82},{},[],{"data":5804,"content":5805,"nodeType":87},{},[5806],{"data":5807,"marks":5808,"value":257,"nodeType":82},{},[],{"metadata":5810,"sys":5813,"fields":5818},{"tags":5811,"concepts":5812},[],[],{"space":5814,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5816,"publishedVersion":62,"revision":44,"locale":29},{"sys":5815},{"type":12,"linkType":13,"id":14},{"sys":5817},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5819},{"url":273,"details":5820,"fileName":279,"contentType":280},{"size":275,"image":5821},{"width":277,"height":278},{"sys":5823,"fields":5826},{"id":5824,"createdAt":5825},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":5827,"slug":5828,"articleIntro":-1,"category":5829},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[5830],{"metadata":5831,"sys":5834,"fields":5841},{"tags":5832,"concepts":5833},[],[],{"space":5835,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5837,"publishedVersion":228,"revision":62,"contentType":5839,"locale":29},{"sys":5836},{"type":12,"linkType":13,"id":14},{"sys":5838},{"id":21,"type":12,"linkType":22},{"sys":5840},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5842,"metaTitle":238,"metaDescription":239,"mainTitle":5843,"subtitle":258,"heroImage":5858,"ctaButton":281,"ctaLink":282},[237],{"data":5844,"content":5845,"nodeType":74},{},[5846,5852],{"data":5847,"content":5848,"nodeType":250},{},[5849],{"data":5850,"marks":5851,"value":249,"nodeType":82},{},[],{"data":5853,"content":5854,"nodeType":87},{},[5855],{"data":5856,"marks":5857,"value":257,"nodeType":82},{},[],{"metadata":5859,"sys":5862,"fields":5867},{"tags":5860,"concepts":5861},[],[],{"space":5863,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5865,"publishedVersion":62,"revision":44,"locale":29},{"sys":5864},{"type":12,"linkType":13,"id":14},{"sys":5866},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5868},{"url":273,"details":5869,"fileName":279,"contentType":280},{"size":275,"image":5870},{"width":277,"height":278},{"sys":5872,"fields":5875},{"id":5873,"createdAt":5874},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":5876,"slug":5877,"articleIntro":-1,"category":5878},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[5879],{"metadata":5880,"sys":5883,"fields":5890},{"tags":5881,"concepts":5882},[],[],{"space":5884,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5886,"publishedVersion":228,"revision":62,"contentType":5888,"locale":29},{"sys":5885},{"type":12,"linkType":13,"id":14},{"sys":5887},{"id":21,"type":12,"linkType":22},{"sys":5889},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5891,"metaTitle":238,"metaDescription":239,"mainTitle":5892,"subtitle":258,"heroImage":5907,"ctaButton":281,"ctaLink":282},[237],{"data":5893,"content":5894,"nodeType":74},{},[5895,5901],{"data":5896,"content":5897,"nodeType":250},{},[5898],{"data":5899,"marks":5900,"value":249,"nodeType":82},{},[],{"data":5902,"content":5903,"nodeType":87},{},[5904],{"data":5905,"marks":5906,"value":257,"nodeType":82},{},[],{"metadata":5908,"sys":5911,"fields":5916},{"tags":5909,"concepts":5910},[],[],{"space":5912,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5914,"publishedVersion":62,"revision":44,"locale":29},{"sys":5913},{"type":12,"linkType":13,"id":14},{"sys":5915},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5917},{"url":273,"details":5918,"fileName":279,"contentType":280},{"size":275,"image":5919},{"width":277,"height":278},{"sys":5921,"fields":5924},{"id":5922,"createdAt":5923},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":5925,"slug":5926,"articleIntro":5925,"category":5927},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[5928],{"metadata":5929,"sys":5932,"fields":5939},{"tags":5930,"concepts":5931},[],[],{"space":5933,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5935,"publishedVersion":228,"revision":62,"contentType":5937,"locale":29},{"sys":5934},{"type":12,"linkType":13,"id":14},{"sys":5936},{"id":21,"type":12,"linkType":22},{"sys":5938},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5940,"metaTitle":238,"metaDescription":239,"mainTitle":5941,"subtitle":258,"heroImage":5956,"ctaButton":281,"ctaLink":282},[237],{"data":5942,"content":5943,"nodeType":74},{},[5944,5950],{"data":5945,"content":5946,"nodeType":250},{},[5947],{"data":5948,"marks":5949,"value":249,"nodeType":82},{},[],{"data":5951,"content":5952,"nodeType":87},{},[5953],{"data":5954,"marks":5955,"value":257,"nodeType":82},{},[],{"metadata":5957,"sys":5960,"fields":5965},{"tags":5958,"concepts":5959},[],[],{"space":5961,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":5963,"publishedVersion":62,"revision":44,"locale":29},{"sys":5962},{"type":12,"linkType":13,"id":14},{"sys":5964},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":5966},{"url":273,"details":5967,"fileName":279,"contentType":280},{"size":275,"image":5968},{"width":277,"height":278},{"sys":5970,"fields":5973},{"id":5971,"createdAt":5972},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":5974,"slug":5975,"articleIntro":-1,"category":5976},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[5977],{"metadata":5978,"sys":5981,"fields":5988},{"tags":5979,"concepts":5980},[],[],{"space":5982,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":5984,"publishedVersion":228,"revision":62,"contentType":5986,"locale":29},{"sys":5983},{"type":12,"linkType":13,"id":14},{"sys":5985},{"id":21,"type":12,"linkType":22},{"sys":5987},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":5989,"metaTitle":238,"metaDescription":239,"mainTitle":5990,"subtitle":258,"heroImage":6005,"ctaButton":281,"ctaLink":282},[237],{"data":5991,"content":5992,"nodeType":74},{},[5993,5999],{"data":5994,"content":5995,"nodeType":250},{},[5996],{"data":5997,"marks":5998,"value":249,"nodeType":82},{},[],{"data":6000,"content":6001,"nodeType":87},{},[6002],{"data":6003,"marks":6004,"value":257,"nodeType":82},{},[],{"metadata":6006,"sys":6009,"fields":6014},{"tags":6007,"concepts":6008},[],[],{"space":6010,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6012,"publishedVersion":62,"revision":44,"locale":29},{"sys":6011},{"type":12,"linkType":13,"id":14},{"sys":6013},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6015},{"url":273,"details":6016,"fileName":279,"contentType":280},{"size":275,"image":6017},{"width":277,"height":278},{"sys":6019,"fields":6022},{"id":6020,"createdAt":6021},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":6023,"slug":6024,"articleIntro":6023,"category":6025},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[6026],{"metadata":6027,"sys":6030,"fields":6037},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6033,"publishedVersion":228,"revision":62,"contentType":6035,"locale":29},{"sys":6032},{"type":12,"linkType":13,"id":14},{"sys":6034},{"id":21,"type":12,"linkType":22},{"sys":6036},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6038,"metaTitle":238,"metaDescription":239,"mainTitle":6039,"subtitle":258,"heroImage":6054,"ctaButton":281,"ctaLink":282},[237],{"data":6040,"content":6041,"nodeType":74},{},[6042,6048],{"data":6043,"content":6044,"nodeType":250},{},[6045],{"data":6046,"marks":6047,"value":249,"nodeType":82},{},[],{"data":6049,"content":6050,"nodeType":87},{},[6051],{"data":6052,"marks":6053,"value":257,"nodeType":82},{},[],{"metadata":6055,"sys":6058,"fields":6063},{"tags":6056,"concepts":6057},[],[],{"space":6059,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6061,"publishedVersion":62,"revision":44,"locale":29},{"sys":6060},{"type":12,"linkType":13,"id":14},{"sys":6062},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6064},{"url":273,"details":6065,"fileName":279,"contentType":280},{"size":275,"image":6066},{"width":277,"height":278},{"sys":6068,"fields":6071},{"id":6069,"createdAt":6070},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":6072,"slug":6073,"articleIntro":6072,"category":6074},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[6075],{"metadata":6076,"sys":6079,"fields":6086},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6082,"publishedVersion":228,"revision":62,"contentType":6084,"locale":29},{"sys":6081},{"type":12,"linkType":13,"id":14},{"sys":6083},{"id":21,"type":12,"linkType":22},{"sys":6085},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6087,"metaTitle":238,"metaDescription":239,"mainTitle":6088,"subtitle":258,"heroImage":6103,"ctaButton":281,"ctaLink":282},[237],{"data":6089,"content":6090,"nodeType":74},{},[6091,6097],{"data":6092,"content":6093,"nodeType":250},{},[6094],{"data":6095,"marks":6096,"value":249,"nodeType":82},{},[],{"data":6098,"content":6099,"nodeType":87},{},[6100],{"data":6101,"marks":6102,"value":257,"nodeType":82},{},[],{"metadata":6104,"sys":6107,"fields":6112},{"tags":6105,"concepts":6106},[],[],{"space":6108,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6110,"publishedVersion":62,"revision":44,"locale":29},{"sys":6109},{"type":12,"linkType":13,"id":14},{"sys":6111},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6113},{"url":273,"details":6114,"fileName":279,"contentType":280},{"size":275,"image":6115},{"width":277,"height":278},{"sys":6117,"fields":6120},{"id":6118,"createdAt":6119},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":6121,"slug":6122,"articleIntro":6121,"category":6123},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[6124],{"metadata":6125,"sys":6128,"fields":6135},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6131,"publishedVersion":228,"revision":62,"contentType":6133,"locale":29},{"sys":6130},{"type":12,"linkType":13,"id":14},{"sys":6132},{"id":21,"type":12,"linkType":22},{"sys":6134},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6136,"metaTitle":238,"metaDescription":239,"mainTitle":6137,"subtitle":258,"heroImage":6152,"ctaButton":281,"ctaLink":282},[237],{"data":6138,"content":6139,"nodeType":74},{},[6140,6146],{"data":6141,"content":6142,"nodeType":250},{},[6143],{"data":6144,"marks":6145,"value":249,"nodeType":82},{},[],{"data":6147,"content":6148,"nodeType":87},{},[6149],{"data":6150,"marks":6151,"value":257,"nodeType":82},{},[],{"metadata":6153,"sys":6156,"fields":6161},{"tags":6154,"concepts":6155},[],[],{"space":6157,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6159,"publishedVersion":62,"revision":44,"locale":29},{"sys":6158},{"type":12,"linkType":13,"id":14},{"sys":6160},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6162},{"url":273,"details":6163,"fileName":279,"contentType":280},{"size":275,"image":6164},{"width":277,"height":278},{"sys":6166,"fields":6169},{"id":6167,"createdAt":6168},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":6170,"slug":6171,"articleIntro":6170,"category":6172},"4686 - Charges à payer","compte-4686-charges-a-payer",[6173],{"metadata":6174,"sys":6177,"fields":6184},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6180,"publishedVersion":228,"revision":62,"contentType":6182,"locale":29},{"sys":6179},{"type":12,"linkType":13,"id":14},{"sys":6181},{"id":21,"type":12,"linkType":22},{"sys":6183},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6185,"metaTitle":238,"metaDescription":239,"mainTitle":6186,"subtitle":258,"heroImage":6201,"ctaButton":281,"ctaLink":282},[237],{"data":6187,"content":6188,"nodeType":74},{},[6189,6195],{"data":6190,"content":6191,"nodeType":250},{},[6192],{"data":6193,"marks":6194,"value":249,"nodeType":82},{},[],{"data":6196,"content":6197,"nodeType":87},{},[6198],{"data":6199,"marks":6200,"value":257,"nodeType":82},{},[],{"metadata":6202,"sys":6205,"fields":6210},{"tags":6203,"concepts":6204},[],[],{"space":6206,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6208,"publishedVersion":62,"revision":44,"locale":29},{"sys":6207},{"type":12,"linkType":13,"id":14},{"sys":6209},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6211},{"url":273,"details":6212,"fileName":279,"contentType":280},{"size":275,"image":6213},{"width":277,"height":278},{"sys":6215,"fields":6218},{"id":6216,"createdAt":6217},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6219,"slug":6220,"articleIntro":6219,"category":6221},"68174 - Créances","compte-68174-creances",[6222],{"metadata":6223,"sys":6226,"fields":6233},{"tags":6224,"concepts":6225},[],[],{"space":6227,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6229,"publishedVersion":228,"revision":62,"contentType":6231,"locale":29},{"sys":6228},{"type":12,"linkType":13,"id":14},{"sys":6230},{"id":21,"type":12,"linkType":22},{"sys":6232},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6234,"metaTitle":238,"metaDescription":239,"mainTitle":6235,"subtitle":258,"heroImage":6250,"ctaButton":281,"ctaLink":282},[237],{"data":6236,"content":6237,"nodeType":74},{},[6238,6244],{"data":6239,"content":6240,"nodeType":250},{},[6241],{"data":6242,"marks":6243,"value":249,"nodeType":82},{},[],{"data":6245,"content":6246,"nodeType":87},{},[6247],{"data":6248,"marks":6249,"value":257,"nodeType":82},{},[],{"metadata":6251,"sys":6254,"fields":6259},{"tags":6252,"concepts":6253},[],[],{"space":6255,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6257,"publishedVersion":62,"revision":44,"locale":29},{"sys":6256},{"type":12,"linkType":13,"id":14},{"sys":6258},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6260},{"url":273,"details":6261,"fileName":279,"contentType":280},{"size":275,"image":6262},{"width":277,"height":278},{"sys":6264,"fields":6267},{"id":6265,"createdAt":6266},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":6268,"slug":6269,"articleIntro":6268,"category":6270},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[6271],{"metadata":6272,"sys":6275,"fields":6282},{"tags":6273,"concepts":6274},[],[],{"space":6276,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6278,"publishedVersion":228,"revision":62,"contentType":6280,"locale":29},{"sys":6277},{"type":12,"linkType":13,"id":14},{"sys":6279},{"id":21,"type":12,"linkType":22},{"sys":6281},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6283,"metaTitle":238,"metaDescription":239,"mainTitle":6284,"subtitle":258,"heroImage":6299,"ctaButton":281,"ctaLink":282},[237],{"data":6285,"content":6286,"nodeType":74},{},[6287,6293],{"data":6288,"content":6289,"nodeType":250},{},[6290],{"data":6291,"marks":6292,"value":249,"nodeType":82},{},[],{"data":6294,"content":6295,"nodeType":87},{},[6296],{"data":6297,"marks":6298,"value":257,"nodeType":82},{},[],{"metadata":6300,"sys":6303,"fields":6308},{"tags":6301,"concepts":6302},[],[],{"space":6304,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6306,"publishedVersion":62,"revision":44,"locale":29},{"sys":6305},{"type":12,"linkType":13,"id":14},{"sys":6307},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6309},{"url":273,"details":6310,"fileName":279,"contentType":280},{"size":275,"image":6311},{"width":277,"height":278},{"sys":6313,"fields":6316},{"id":6314,"createdAt":6315},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6317,"slug":6318,"articleIntro":6317,"category":6319},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6320],{"metadata":6321,"sys":6324,"fields":6331},{"tags":6322,"concepts":6323},[],[],{"space":6325,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6327,"publishedVersion":228,"revision":62,"contentType":6329,"locale":29},{"sys":6326},{"type":12,"linkType":13,"id":14},{"sys":6328},{"id":21,"type":12,"linkType":22},{"sys":6330},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6332,"metaTitle":238,"metaDescription":239,"mainTitle":6333,"subtitle":258,"heroImage":6348,"ctaButton":281,"ctaLink":282},[237],{"data":6334,"content":6335,"nodeType":74},{},[6336,6342],{"data":6337,"content":6338,"nodeType":250},{},[6339],{"data":6340,"marks":6341,"value":249,"nodeType":82},{},[],{"data":6343,"content":6344,"nodeType":87},{},[6345],{"data":6346,"marks":6347,"value":257,"nodeType":82},{},[],{"metadata":6349,"sys":6352,"fields":6357},{"tags":6350,"concepts":6351},[],[],{"space":6353,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6355,"publishedVersion":62,"revision":44,"locale":29},{"sys":6354},{"type":12,"linkType":13,"id":14},{"sys":6356},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6358},{"url":273,"details":6359,"fileName":279,"contentType":280},{"size":275,"image":6360},{"width":277,"height":278},{"sys":6362,"fields":6365},{"id":6363,"createdAt":6364},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":6366,"slug":6367,"articleIntro":6366,"category":6368},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[6369],{"metadata":6370,"sys":6373,"fields":6380},{"tags":6371,"concepts":6372},[],[],{"space":6374,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6376,"publishedVersion":228,"revision":62,"contentType":6378,"locale":29},{"sys":6375},{"type":12,"linkType":13,"id":14},{"sys":6377},{"id":21,"type":12,"linkType":22},{"sys":6379},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6381,"metaTitle":238,"metaDescription":239,"mainTitle":6382,"subtitle":258,"heroImage":6397,"ctaButton":281,"ctaLink":282},[237],{"data":6383,"content":6384,"nodeType":74},{},[6385,6391],{"data":6386,"content":6387,"nodeType":250},{},[6388],{"data":6389,"marks":6390,"value":249,"nodeType":82},{},[],{"data":6392,"content":6393,"nodeType":87},{},[6394],{"data":6395,"marks":6396,"value":257,"nodeType":82},{},[],{"metadata":6398,"sys":6401,"fields":6406},{"tags":6399,"concepts":6400},[],[],{"space":6402,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6404,"publishedVersion":62,"revision":44,"locale":29},{"sys":6403},{"type":12,"linkType":13,"id":14},{"sys":6405},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6407},{"url":273,"details":6408,"fileName":279,"contentType":280},{"size":275,"image":6409},{"width":277,"height":278},{"sys":6411,"fields":6414},{"id":6412,"createdAt":6413},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":6415,"slug":6416,"articleIntro":6415,"category":6417},"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",[6418],{"metadata":6419,"sys":6422,"fields":6429},{"tags":6420,"concepts":6421},[],[],{"space":6423,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6425,"publishedVersion":228,"revision":62,"contentType":6427,"locale":29},{"sys":6424},{"type":12,"linkType":13,"id":14},{"sys":6426},{"id":21,"type":12,"linkType":22},{"sys":6428},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6430,"metaTitle":238,"metaDescription":239,"mainTitle":6431,"subtitle":258,"heroImage":6446,"ctaButton":281,"ctaLink":282},[237],{"data":6432,"content":6433,"nodeType":74},{},[6434,6440],{"data":6435,"content":6436,"nodeType":250},{},[6437],{"data":6438,"marks":6439,"value":249,"nodeType":82},{},[],{"data":6441,"content":6442,"nodeType":87},{},[6443],{"data":6444,"marks":6445,"value":257,"nodeType":82},{},[],{"metadata":6447,"sys":6450,"fields":6455},{"tags":6448,"concepts":6449},[],[],{"space":6451,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6453,"publishedVersion":62,"revision":44,"locale":29},{"sys":6452},{"type":12,"linkType":13,"id":14},{"sys":6454},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6456},{"url":273,"details":6457,"fileName":279,"contentType":280},{"size":275,"image":6458},{"width":277,"height":278},{"sys":6460,"fields":6463},{"id":6461,"createdAt":6462},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":6464,"slug":6465,"articleIntro":6464,"category":6466},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[6467],{"metadata":6468,"sys":6471,"fields":6478},{"tags":6469,"concepts":6470},[],[],{"space":6472,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6474,"publishedVersion":228,"revision":62,"contentType":6476,"locale":29},{"sys":6473},{"type":12,"linkType":13,"id":14},{"sys":6475},{"id":21,"type":12,"linkType":22},{"sys":6477},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6479,"metaTitle":238,"metaDescription":239,"mainTitle":6480,"subtitle":258,"heroImage":6495,"ctaButton":281,"ctaLink":282},[237],{"data":6481,"content":6482,"nodeType":74},{},[6483,6489],{"data":6484,"content":6485,"nodeType":250},{},[6486],{"data":6487,"marks":6488,"value":249,"nodeType":82},{},[],{"data":6490,"content":6491,"nodeType":87},{},[6492],{"data":6493,"marks":6494,"value":257,"nodeType":82},{},[],{"metadata":6496,"sys":6499,"fields":6504},{"tags":6497,"concepts":6498},[],[],{"space":6500,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6502,"publishedVersion":62,"revision":44,"locale":29},{"sys":6501},{"type":12,"linkType":13,"id":14},{"sys":6503},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6505},{"url":273,"details":6506,"fileName":279,"contentType":280},{"size":275,"image":6507},{"width":277,"height":278},{"sys":6509,"fields":6512},{"id":6510,"createdAt":6511},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":6513,"slug":6514,"articleIntro":-1,"category":6515},"Compte 628 - Divers","compte-628-divers",[6516],{"metadata":6517,"sys":6520,"fields":6527},{"tags":6518,"concepts":6519},[],[],{"space":6521,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6523,"publishedVersion":228,"revision":62,"contentType":6525,"locale":29},{"sys":6522},{"type":12,"linkType":13,"id":14},{"sys":6524},{"id":21,"type":12,"linkType":22},{"sys":6526},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6528,"metaTitle":238,"metaDescription":239,"mainTitle":6529,"subtitle":258,"heroImage":6544,"ctaButton":281,"ctaLink":282},[237],{"data":6530,"content":6531,"nodeType":74},{},[6532,6538],{"data":6533,"content":6534,"nodeType":250},{},[6535],{"data":6536,"marks":6537,"value":249,"nodeType":82},{},[],{"data":6539,"content":6540,"nodeType":87},{},[6541],{"data":6542,"marks":6543,"value":257,"nodeType":82},{},[],{"metadata":6545,"sys":6548,"fields":6553},{"tags":6546,"concepts":6547},[],[],{"space":6549,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6551,"publishedVersion":62,"revision":44,"locale":29},{"sys":6550},{"type":12,"linkType":13,"id":14},{"sys":6552},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6554},{"url":273,"details":6555,"fileName":279,"contentType":280},{"size":275,"image":6556},{"width":277,"height":278},{"sys":6558,"fields":6561},{"id":6559,"createdAt":6560},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":6562,"slug":6563,"articleIntro":-1,"category":6564},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[6565],{"metadata":6566,"sys":6569,"fields":6576},{"tags":6567,"concepts":6568},[],[],{"space":6570,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6572,"publishedVersion":228,"revision":62,"contentType":6574,"locale":29},{"sys":6571},{"type":12,"linkType":13,"id":14},{"sys":6573},{"id":21,"type":12,"linkType":22},{"sys":6575},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6577,"metaTitle":238,"metaDescription":239,"mainTitle":6578,"subtitle":258,"heroImage":6593,"ctaButton":281,"ctaLink":282},[237],{"data":6579,"content":6580,"nodeType":74},{},[6581,6587],{"data":6582,"content":6583,"nodeType":250},{},[6584],{"data":6585,"marks":6586,"value":249,"nodeType":82},{},[],{"data":6588,"content":6589,"nodeType":87},{},[6590],{"data":6591,"marks":6592,"value":257,"nodeType":82},{},[],{"metadata":6594,"sys":6597,"fields":6602},{"tags":6595,"concepts":6596},[],[],{"space":6598,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6600,"publishedVersion":62,"revision":44,"locale":29},{"sys":6599},{"type":12,"linkType":13,"id":14},{"sys":6601},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6603},{"url":273,"details":6604,"fileName":279,"contentType":280},{"size":275,"image":6605},{"width":277,"height":278},{"sys":6607,"fields":6610},{"id":6608,"createdAt":6609},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":6611,"slug":6612,"articleIntro":6611,"category":6613},"2751 - Dépôts","compte-2751-depots",[6614],{"metadata":6615,"sys":6618,"fields":6625},{"tags":6616,"concepts":6617},[],[],{"space":6619,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6621,"publishedVersion":228,"revision":62,"contentType":6623,"locale":29},{"sys":6620},{"type":12,"linkType":13,"id":14},{"sys":6622},{"id":21,"type":12,"linkType":22},{"sys":6624},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6626,"metaTitle":238,"metaDescription":239,"mainTitle":6627,"subtitle":258,"heroImage":6642,"ctaButton":281,"ctaLink":282},[237],{"data":6628,"content":6629,"nodeType":74},{},[6630,6636],{"data":6631,"content":6632,"nodeType":250},{},[6633],{"data":6634,"marks":6635,"value":249,"nodeType":82},{},[],{"data":6637,"content":6638,"nodeType":87},{},[6639],{"data":6640,"marks":6641,"value":257,"nodeType":82},{},[],{"metadata":6643,"sys":6646,"fields":6651},{"tags":6644,"concepts":6645},[],[],{"space":6647,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6649,"publishedVersion":62,"revision":44,"locale":29},{"sys":6648},{"type":12,"linkType":13,"id":14},{"sys":6650},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6652},{"url":273,"details":6653,"fileName":279,"contentType":280},{"size":275,"image":6654},{"width":277,"height":278},{"sys":6656,"fields":6659},{"id":6657,"createdAt":6658},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":6660,"slug":6661,"articleIntro":6660,"category":6662},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[6663],{"metadata":6664,"sys":6667,"fields":6674},{"tags":6665,"concepts":6666},[],[],{"space":6668,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6670,"publishedVersion":228,"revision":62,"contentType":6672,"locale":29},{"sys":6669},{"type":12,"linkType":13,"id":14},{"sys":6671},{"id":21,"type":12,"linkType":22},{"sys":6673},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6675,"metaTitle":238,"metaDescription":239,"mainTitle":6676,"subtitle":258,"heroImage":6691,"ctaButton":281,"ctaLink":282},[237],{"data":6677,"content":6678,"nodeType":74},{},[6679,6685],{"data":6680,"content":6681,"nodeType":250},{},[6682],{"data":6683,"marks":6684,"value":249,"nodeType":82},{},[],{"data":6686,"content":6687,"nodeType":87},{},[6688],{"data":6689,"marks":6690,"value":257,"nodeType":82},{},[],{"metadata":6692,"sys":6695,"fields":6700},{"tags":6693,"concepts":6694},[],[],{"space":6696,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6698,"publishedVersion":62,"revision":44,"locale":29},{"sys":6697},{"type":12,"linkType":13,"id":14},{"sys":6699},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6701},{"url":273,"details":6702,"fileName":279,"contentType":280},{"size":275,"image":6703},{"width":277,"height":278},{"sys":6705,"fields":6708},{"id":6706,"createdAt":6707},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":6709,"slug":6710,"articleIntro":6709,"category":6711},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[6712],{"metadata":6713,"sys":6716,"fields":6723},{"tags":6714,"concepts":6715},[],[],{"space":6717,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6719,"publishedVersion":228,"revision":62,"contentType":6721,"locale":29},{"sys":6718},{"type":12,"linkType":13,"id":14},{"sys":6720},{"id":21,"type":12,"linkType":22},{"sys":6722},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6724,"metaTitle":238,"metaDescription":239,"mainTitle":6725,"subtitle":258,"heroImage":6740,"ctaButton":281,"ctaLink":282},[237],{"data":6726,"content":6727,"nodeType":74},{},[6728,6734],{"data":6729,"content":6730,"nodeType":250},{},[6731],{"data":6732,"marks":6733,"value":249,"nodeType":82},{},[],{"data":6735,"content":6736,"nodeType":87},{},[6737],{"data":6738,"marks":6739,"value":257,"nodeType":82},{},[],{"metadata":6741,"sys":6744,"fields":6749},{"tags":6742,"concepts":6743},[],[],{"space":6745,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6747,"publishedVersion":62,"revision":44,"locale":29},{"sys":6746},{"type":12,"linkType":13,"id":14},{"sys":6748},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6750},{"url":273,"details":6751,"fileName":279,"contentType":280},{"size":275,"image":6752},{"width":277,"height":278},{"sys":6754,"fields":6757},{"id":6755,"createdAt":6756},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":6758,"slug":6759,"articleIntro":6758,"category":6760},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[6761],{"metadata":6762,"sys":6765,"fields":6772},{"tags":6763,"concepts":6764},[],[],{"space":6766,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6768,"publishedVersion":228,"revision":62,"contentType":6770,"locale":29},{"sys":6767},{"type":12,"linkType":13,"id":14},{"sys":6769},{"id":21,"type":12,"linkType":22},{"sys":6771},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6773,"metaTitle":238,"metaDescription":239,"mainTitle":6774,"subtitle":258,"heroImage":6789,"ctaButton":281,"ctaLink":282},[237],{"data":6775,"content":6776,"nodeType":74},{},[6777,6783],{"data":6778,"content":6779,"nodeType":250},{},[6780],{"data":6781,"marks":6782,"value":249,"nodeType":82},{},[],{"data":6784,"content":6785,"nodeType":87},{},[6786],{"data":6787,"marks":6788,"value":257,"nodeType":82},{},[],{"metadata":6790,"sys":6793,"fields":6798},{"tags":6791,"concepts":6792},[],[],{"space":6794,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6796,"publishedVersion":62,"revision":44,"locale":29},{"sys":6795},{"type":12,"linkType":13,"id":14},{"sys":6797},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6799},{"url":273,"details":6800,"fileName":279,"contentType":280},{"size":275,"image":6801},{"width":277,"height":278},{"sys":6803,"fields":6806},{"id":6804,"createdAt":6805},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":6807,"slug":6808,"articleIntro":-1,"category":6809},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[6810],{"metadata":6811,"sys":6814,"fields":6821},{"tags":6812,"concepts":6813},[],[],{"space":6815,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6817,"publishedVersion":228,"revision":62,"contentType":6819,"locale":29},{"sys":6816},{"type":12,"linkType":13,"id":14},{"sys":6818},{"id":21,"type":12,"linkType":22},{"sys":6820},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6822,"metaTitle":238,"metaDescription":239,"mainTitle":6823,"subtitle":258,"heroImage":6838,"ctaButton":281,"ctaLink":282},[237],{"data":6824,"content":6825,"nodeType":74},{},[6826,6832],{"data":6827,"content":6828,"nodeType":250},{},[6829],{"data":6830,"marks":6831,"value":249,"nodeType":82},{},[],{"data":6833,"content":6834,"nodeType":87},{},[6835],{"data":6836,"marks":6837,"value":257,"nodeType":82},{},[],{"metadata":6839,"sys":6842,"fields":6847},{"tags":6840,"concepts":6841},[],[],{"space":6843,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6845,"publishedVersion":62,"revision":44,"locale":29},{"sys":6844},{"type":12,"linkType":13,"id":14},{"sys":6846},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6848},{"url":273,"details":6849,"fileName":279,"contentType":280},{"size":275,"image":6850},{"width":277,"height":278},{"sys":6852,"fields":6855},{"id":6853,"createdAt":6854},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":6856,"slug":6857,"articleIntro":-1,"category":6858},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[6859],{"metadata":6860,"sys":6863,"fields":6870},{"tags":6861,"concepts":6862},[],[],{"space":6864,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6866,"publishedVersion":228,"revision":62,"contentType":6868,"locale":29},{"sys":6865},{"type":12,"linkType":13,"id":14},{"sys":6867},{"id":21,"type":12,"linkType":22},{"sys":6869},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6871,"metaTitle":238,"metaDescription":239,"mainTitle":6872,"subtitle":258,"heroImage":6887,"ctaButton":281,"ctaLink":282},[237],{"data":6873,"content":6874,"nodeType":74},{},[6875,6881],{"data":6876,"content":6877,"nodeType":250},{},[6878],{"data":6879,"marks":6880,"value":249,"nodeType":82},{},[],{"data":6882,"content":6883,"nodeType":87},{},[6884],{"data":6885,"marks":6886,"value":257,"nodeType":82},{},[],{"metadata":6888,"sys":6891,"fields":6896},{"tags":6889,"concepts":6890},[],[],{"space":6892,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6894,"publishedVersion":62,"revision":44,"locale":29},{"sys":6893},{"type":12,"linkType":13,"id":14},{"sys":6895},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6897},{"url":273,"details":6898,"fileName":279,"contentType":280},{"size":275,"image":6899},{"width":277,"height":278},{"sys":6901,"fields":6904},{"id":6902,"createdAt":6903},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":6905,"slug":6906,"articleIntro":6905,"category":6907},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[6908],{"metadata":6909,"sys":6912,"fields":6919},{"tags":6910,"concepts":6911},[],[],{"space":6913,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6915,"publishedVersion":228,"revision":62,"contentType":6917,"locale":29},{"sys":6914},{"type":12,"linkType":13,"id":14},{"sys":6916},{"id":21,"type":12,"linkType":22},{"sys":6918},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6920,"metaTitle":238,"metaDescription":239,"mainTitle":6921,"subtitle":258,"heroImage":6936,"ctaButton":281,"ctaLink":282},[237],{"data":6922,"content":6923,"nodeType":74},{},[6924,6930],{"data":6925,"content":6926,"nodeType":250},{},[6927],{"data":6928,"marks":6929,"value":249,"nodeType":82},{},[],{"data":6931,"content":6932,"nodeType":87},{},[6933],{"data":6934,"marks":6935,"value":257,"nodeType":82},{},[],{"metadata":6937,"sys":6940,"fields":6945},{"tags":6938,"concepts":6939},[],[],{"space":6941,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6943,"publishedVersion":62,"revision":44,"locale":29},{"sys":6942},{"type":12,"linkType":13,"id":14},{"sys":6944},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6946},{"url":273,"details":6947,"fileName":279,"contentType":280},{"size":275,"image":6948},{"width":277,"height":278},{"sys":6950,"fields":6953},{"id":6951,"createdAt":6952},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":6954,"slug":6955,"articleIntro":6954,"category":6956},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[6957],{"metadata":6958,"sys":6961,"fields":6968},{"tags":6959,"concepts":6960},[],[],{"space":6962,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":6964,"publishedVersion":228,"revision":62,"contentType":6966,"locale":29},{"sys":6963},{"type":12,"linkType":13,"id":14},{"sys":6965},{"id":21,"type":12,"linkType":22},{"sys":6967},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":6969,"metaTitle":238,"metaDescription":239,"mainTitle":6970,"subtitle":258,"heroImage":6985,"ctaButton":281,"ctaLink":282},[237],{"data":6971,"content":6972,"nodeType":74},{},[6973,6979],{"data":6974,"content":6975,"nodeType":250},{},[6976],{"data":6977,"marks":6978,"value":249,"nodeType":82},{},[],{"data":6980,"content":6981,"nodeType":87},{},[6982],{"data":6983,"marks":6984,"value":257,"nodeType":82},{},[],{"metadata":6986,"sys":6989,"fields":6994},{"tags":6987,"concepts":6988},[],[],{"space":6990,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":6992,"publishedVersion":62,"revision":44,"locale":29},{"sys":6991},{"type":12,"linkType":13,"id":14},{"sys":6993},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":6995},{"url":273,"details":6996,"fileName":279,"contentType":280},{"size":275,"image":6997},{"width":277,"height":278},{"sys":6999,"fields":7002},{"id":7000,"createdAt":7001},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":7003,"slug":7004,"articleIntro":7003,"category":7005},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[7006],{"metadata":7007,"sys":7010,"fields":7017},{"tags":7008,"concepts":7009},[],[],{"space":7011,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7013,"publishedVersion":228,"revision":62,"contentType":7015,"locale":29},{"sys":7012},{"type":12,"linkType":13,"id":14},{"sys":7014},{"id":21,"type":12,"linkType":22},{"sys":7016},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7018,"metaTitle":238,"metaDescription":239,"mainTitle":7019,"subtitle":258,"heroImage":7034,"ctaButton":281,"ctaLink":282},[237],{"data":7020,"content":7021,"nodeType":74},{},[7022,7028],{"data":7023,"content":7024,"nodeType":250},{},[7025],{"data":7026,"marks":7027,"value":249,"nodeType":82},{},[],{"data":7029,"content":7030,"nodeType":87},{},[7031],{"data":7032,"marks":7033,"value":257,"nodeType":82},{},[],{"metadata":7035,"sys":7038,"fields":7043},{"tags":7036,"concepts":7037},[],[],{"space":7039,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7041,"publishedVersion":62,"revision":44,"locale":29},{"sys":7040},{"type":12,"linkType":13,"id":14},{"sys":7042},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7044},{"url":273,"details":7045,"fileName":279,"contentType":280},{"size":275,"image":7046},{"width":277,"height":278},{"sys":7048,"fields":7051},{"id":7049,"createdAt":7050},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":7052,"slug":7053,"articleIntro":7052,"category":7054},"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",[7055],{"metadata":7056,"sys":7059,"fields":7066},{"tags":7057,"concepts":7058},[],[],{"space":7060,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7062,"publishedVersion":228,"revision":62,"contentType":7064,"locale":29},{"sys":7061},{"type":12,"linkType":13,"id":14},{"sys":7063},{"id":21,"type":12,"linkType":22},{"sys":7065},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7067,"metaTitle":238,"metaDescription":239,"mainTitle":7068,"subtitle":258,"heroImage":7083,"ctaButton":281,"ctaLink":282},[237],{"data":7069,"content":7070,"nodeType":74},{},[7071,7077],{"data":7072,"content":7073,"nodeType":250},{},[7074],{"data":7075,"marks":7076,"value":249,"nodeType":82},{},[],{"data":7078,"content":7079,"nodeType":87},{},[7080],{"data":7081,"marks":7082,"value":257,"nodeType":82},{},[],{"metadata":7084,"sys":7087,"fields":7092},{"tags":7085,"concepts":7086},[],[],{"space":7088,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7090,"publishedVersion":62,"revision":44,"locale":29},{"sys":7089},{"type":12,"linkType":13,"id":14},{"sys":7091},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7093},{"url":273,"details":7094,"fileName":279,"contentType":280},{"size":275,"image":7095},{"width":277,"height":278},{"sys":7097,"fields":7100},{"id":7098,"createdAt":7099},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":7101,"slug":7102,"articleIntro":7101,"category":7103},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[7104],{"metadata":7105,"sys":7108,"fields":7115},{"tags":7106,"concepts":7107},[],[],{"space":7109,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7111,"publishedVersion":228,"revision":62,"contentType":7113,"locale":29},{"sys":7110},{"type":12,"linkType":13,"id":14},{"sys":7112},{"id":21,"type":12,"linkType":22},{"sys":7114},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7116,"metaTitle":238,"metaDescription":239,"mainTitle":7117,"subtitle":258,"heroImage":7132,"ctaButton":281,"ctaLink":282},[237],{"data":7118,"content":7119,"nodeType":74},{},[7120,7126],{"data":7121,"content":7122,"nodeType":250},{},[7123],{"data":7124,"marks":7125,"value":249,"nodeType":82},{},[],{"data":7127,"content":7128,"nodeType":87},{},[7129],{"data":7130,"marks":7131,"value":257,"nodeType":82},{},[],{"metadata":7133,"sys":7136,"fields":7141},{"tags":7134,"concepts":7135},[],[],{"space":7137,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7139,"publishedVersion":62,"revision":44,"locale":29},{"sys":7138},{"type":12,"linkType":13,"id":14},{"sys":7140},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7142},{"url":273,"details":7143,"fileName":279,"contentType":280},{"size":275,"image":7144},{"width":277,"height":278},{"sys":7146,"fields":7149},{"id":7147,"createdAt":7148},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7150,"slug":7151,"articleIntro":7150,"category":7152},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7153],{"metadata":7154,"sys":7157,"fields":7164},{"tags":7155,"concepts":7156},[],[],{"space":7158,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7160,"publishedVersion":228,"revision":62,"contentType":7162,"locale":29},{"sys":7159},{"type":12,"linkType":13,"id":14},{"sys":7161},{"id":21,"type":12,"linkType":22},{"sys":7163},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7165,"metaTitle":238,"metaDescription":239,"mainTitle":7166,"subtitle":258,"heroImage":7181,"ctaButton":281,"ctaLink":282},[237],{"data":7167,"content":7168,"nodeType":74},{},[7169,7175],{"data":7170,"content":7171,"nodeType":250},{},[7172],{"data":7173,"marks":7174,"value":249,"nodeType":82},{},[],{"data":7176,"content":7177,"nodeType":87},{},[7178],{"data":7179,"marks":7180,"value":257,"nodeType":82},{},[],{"metadata":7182,"sys":7185,"fields":7190},{"tags":7183,"concepts":7184},[],[],{"space":7186,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7188,"publishedVersion":62,"revision":44,"locale":29},{"sys":7187},{"type":12,"linkType":13,"id":14},{"sys":7189},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7191},{"url":273,"details":7192,"fileName":279,"contentType":280},{"size":275,"image":7193},{"width":277,"height":278},{"sys":7195,"fields":7198},{"id":7196,"createdAt":7197},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":7199,"slug":7200,"articleIntro":-1,"category":7201},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[7202],{"metadata":7203,"sys":7206,"fields":7213},{"tags":7204,"concepts":7205},[],[],{"space":7207,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7209,"publishedVersion":228,"revision":62,"contentType":7211,"locale":29},{"sys":7208},{"type":12,"linkType":13,"id":14},{"sys":7210},{"id":21,"type":12,"linkType":22},{"sys":7212},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7214,"metaTitle":238,"metaDescription":239,"mainTitle":7215,"subtitle":258,"heroImage":7230,"ctaButton":281,"ctaLink":282},[237],{"data":7216,"content":7217,"nodeType":74},{},[7218,7224],{"data":7219,"content":7220,"nodeType":250},{},[7221],{"data":7222,"marks":7223,"value":249,"nodeType":82},{},[],{"data":7225,"content":7226,"nodeType":87},{},[7227],{"data":7228,"marks":7229,"value":257,"nodeType":82},{},[],{"metadata":7231,"sys":7234,"fields":7239},{"tags":7232,"concepts":7233},[],[],{"space":7235,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7237,"publishedVersion":62,"revision":44,"locale":29},{"sys":7236},{"type":12,"linkType":13,"id":14},{"sys":7238},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7240},{"url":273,"details":7241,"fileName":279,"contentType":280},{"size":275,"image":7242},{"width":277,"height":278},{"sys":7244,"fields":7247},{"id":7245,"createdAt":7246},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":7248,"slug":7249,"articleIntro":7248,"category":7250},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[7251],{"metadata":7252,"sys":7255,"fields":7262},{"tags":7253,"concepts":7254},[],[],{"space":7256,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7258,"publishedVersion":228,"revision":62,"contentType":7260,"locale":29},{"sys":7257},{"type":12,"linkType":13,"id":14},{"sys":7259},{"id":21,"type":12,"linkType":22},{"sys":7261},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7263,"metaTitle":238,"metaDescription":239,"mainTitle":7264,"subtitle":258,"heroImage":7279,"ctaButton":281,"ctaLink":282},[237],{"data":7265,"content":7266,"nodeType":74},{},[7267,7273],{"data":7268,"content":7269,"nodeType":250},{},[7270],{"data":7271,"marks":7272,"value":249,"nodeType":82},{},[],{"data":7274,"content":7275,"nodeType":87},{},[7276],{"data":7277,"marks":7278,"value":257,"nodeType":82},{},[],{"metadata":7280,"sys":7283,"fields":7288},{"tags":7281,"concepts":7282},[],[],{"space":7284,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7286,"publishedVersion":62,"revision":44,"locale":29},{"sys":7285},{"type":12,"linkType":13,"id":14},{"sys":7287},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7289},{"url":273,"details":7290,"fileName":279,"contentType":280},{"size":275,"image":7291},{"width":277,"height":278},{"sys":7293,"fields":7296},{"id":7294,"createdAt":7295},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":7297,"slug":7298,"articleIntro":7297,"category":7299},"668 - Autres charges financières","compte-668-autres-charges-financieres",[7300],{"metadata":7301,"sys":7304,"fields":7311},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7307,"publishedVersion":228,"revision":62,"contentType":7309,"locale":29},{"sys":7306},{"type":12,"linkType":13,"id":14},{"sys":7308},{"id":21,"type":12,"linkType":22},{"sys":7310},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7312,"metaTitle":238,"metaDescription":239,"mainTitle":7313,"subtitle":258,"heroImage":7328,"ctaButton":281,"ctaLink":282},[237],{"data":7314,"content":7315,"nodeType":74},{},[7316,7322],{"data":7317,"content":7318,"nodeType":250},{},[7319],{"data":7320,"marks":7321,"value":249,"nodeType":82},{},[],{"data":7323,"content":7324,"nodeType":87},{},[7325],{"data":7326,"marks":7327,"value":257,"nodeType":82},{},[],{"metadata":7329,"sys":7332,"fields":7337},{"tags":7330,"concepts":7331},[],[],{"space":7333,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7335,"publishedVersion":62,"revision":44,"locale":29},{"sys":7334},{"type":12,"linkType":13,"id":14},{"sys":7336},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7338},{"url":273,"details":7339,"fileName":279,"contentType":280},{"size":275,"image":7340},{"width":277,"height":278},{"sys":7342,"fields":7345},{"id":7343,"createdAt":7344},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":7346,"slug":7347,"articleIntro":7346,"category":7348},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[7349],{"metadata":7350,"sys":7353,"fields":7360},{"tags":7351,"concepts":7352},[],[],{"space":7354,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7356,"publishedVersion":228,"revision":62,"contentType":7358,"locale":29},{"sys":7355},{"type":12,"linkType":13,"id":14},{"sys":7357},{"id":21,"type":12,"linkType":22},{"sys":7359},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7361,"metaTitle":238,"metaDescription":239,"mainTitle":7362,"subtitle":258,"heroImage":7377,"ctaButton":281,"ctaLink":282},[237],{"data":7363,"content":7364,"nodeType":74},{},[7365,7371],{"data":7366,"content":7367,"nodeType":250},{},[7368],{"data":7369,"marks":7370,"value":249,"nodeType":82},{},[],{"data":7372,"content":7373,"nodeType":87},{},[7374],{"data":7375,"marks":7376,"value":257,"nodeType":82},{},[],{"metadata":7378,"sys":7381,"fields":7386},{"tags":7379,"concepts":7380},[],[],{"space":7382,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7384,"publishedVersion":62,"revision":44,"locale":29},{"sys":7383},{"type":12,"linkType":13,"id":14},{"sys":7385},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7387},{"url":273,"details":7388,"fileName":279,"contentType":280},{"size":275,"image":7389},{"width":277,"height":278},{"sys":7391,"fields":7394},{"id":7392,"createdAt":7393},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":7395,"slug":7396,"articleIntro":7395,"category":7397},"426 - Personnel - Dépôts","compte-426-personnel-depots",[7398],{"metadata":7399,"sys":7402,"fields":7409},{"tags":7400,"concepts":7401},[],[],{"space":7403,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7405,"publishedVersion":228,"revision":62,"contentType":7407,"locale":29},{"sys":7404},{"type":12,"linkType":13,"id":14},{"sys":7406},{"id":21,"type":12,"linkType":22},{"sys":7408},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7410,"metaTitle":238,"metaDescription":239,"mainTitle":7411,"subtitle":258,"heroImage":7426,"ctaButton":281,"ctaLink":282},[237],{"data":7412,"content":7413,"nodeType":74},{},[7414,7420],{"data":7415,"content":7416,"nodeType":250},{},[7417],{"data":7418,"marks":7419,"value":249,"nodeType":82},{},[],{"data":7421,"content":7422,"nodeType":87},{},[7423],{"data":7424,"marks":7425,"value":257,"nodeType":82},{},[],{"metadata":7427,"sys":7430,"fields":7435},{"tags":7428,"concepts":7429},[],[],{"space":7431,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7433,"publishedVersion":62,"revision":44,"locale":29},{"sys":7432},{"type":12,"linkType":13,"id":14},{"sys":7434},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7436},{"url":273,"details":7437,"fileName":279,"contentType":280},{"size":275,"image":7438},{"width":277,"height":278},{"sys":7440,"fields":7443},{"id":7441,"createdAt":7442},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":7444,"slug":7445,"articleIntro":7446,"category":7447},"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.",[7448],{"metadata":7449,"sys":7452,"fields":7459},{"tags":7450,"concepts":7451},[],[],{"space":7453,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7455,"publishedVersion":228,"revision":62,"contentType":7457,"locale":29},{"sys":7454},{"type":12,"linkType":13,"id":14},{"sys":7456},{"id":21,"type":12,"linkType":22},{"sys":7458},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7460,"metaTitle":238,"metaDescription":239,"mainTitle":7461,"subtitle":258,"heroImage":7476,"ctaButton":281,"ctaLink":282},[237],{"data":7462,"content":7463,"nodeType":74},{},[7464,7470],{"data":7465,"content":7466,"nodeType":250},{},[7467],{"data":7468,"marks":7469,"value":249,"nodeType":82},{},[],{"data":7471,"content":7472,"nodeType":87},{},[7473],{"data":7474,"marks":7475,"value":257,"nodeType":82},{},[],{"metadata":7477,"sys":7480,"fields":7485},{"tags":7478,"concepts":7479},[],[],{"space":7481,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7483,"publishedVersion":62,"revision":44,"locale":29},{"sys":7482},{"type":12,"linkType":13,"id":14},{"sys":7484},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7486},{"url":273,"details":7487,"fileName":279,"contentType":280},{"size":275,"image":7488},{"width":277,"height":278},{"sys":7490,"fields":7493},{"id":7491,"createdAt":7492},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":7494,"slug":7495,"articleIntro":7494,"category":7496},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[7497],{"metadata":7498,"sys":7501,"fields":7508},{"tags":7499,"concepts":7500},[],[],{"space":7502,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7504,"publishedVersion":228,"revision":62,"contentType":7506,"locale":29},{"sys":7503},{"type":12,"linkType":13,"id":14},{"sys":7505},{"id":21,"type":12,"linkType":22},{"sys":7507},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7509,"metaTitle":238,"metaDescription":239,"mainTitle":7510,"subtitle":258,"heroImage":7525,"ctaButton":281,"ctaLink":282},[237],{"data":7511,"content":7512,"nodeType":74},{},[7513,7519],{"data":7514,"content":7515,"nodeType":250},{},[7516],{"data":7517,"marks":7518,"value":249,"nodeType":82},{},[],{"data":7520,"content":7521,"nodeType":87},{},[7522],{"data":7523,"marks":7524,"value":257,"nodeType":82},{},[],{"metadata":7526,"sys":7529,"fields":7534},{"tags":7527,"concepts":7528},[],[],{"space":7530,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7532,"publishedVersion":62,"revision":44,"locale":29},{"sys":7531},{"type":12,"linkType":13,"id":14},{"sys":7533},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7535},{"url":273,"details":7536,"fileName":279,"contentType":280},{"size":275,"image":7537},{"width":277,"height":278},{"sys":7539,"fields":7542},{"id":7540,"createdAt":7541},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":7543,"slug":7544,"articleIntro":-1,"category":7545},"Compte 71 - Production stockée","compte-71-production-stockee",[7546],{"metadata":7547,"sys":7550,"fields":7557},{"tags":7548,"concepts":7549},[],[],{"space":7551,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7553,"publishedVersion":228,"revision":62,"contentType":7555,"locale":29},{"sys":7552},{"type":12,"linkType":13,"id":14},{"sys":7554},{"id":21,"type":12,"linkType":22},{"sys":7556},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7558,"metaTitle":238,"metaDescription":239,"mainTitle":7559,"subtitle":258,"heroImage":7574,"ctaButton":281,"ctaLink":282},[237],{"data":7560,"content":7561,"nodeType":74},{},[7562,7568],{"data":7563,"content":7564,"nodeType":250},{},[7565],{"data":7566,"marks":7567,"value":249,"nodeType":82},{},[],{"data":7569,"content":7570,"nodeType":87},{},[7571],{"data":7572,"marks":7573,"value":257,"nodeType":82},{},[],{"metadata":7575,"sys":7578,"fields":7583},{"tags":7576,"concepts":7577},[],[],{"space":7579,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7581,"publishedVersion":62,"revision":44,"locale":29},{"sys":7580},{"type":12,"linkType":13,"id":14},{"sys":7582},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7584},{"url":273,"details":7585,"fileName":279,"contentType":280},{"size":275,"image":7586},{"width":277,"height":278},{"sys":7588,"fields":7591},{"id":7589,"createdAt":7590},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":7592,"slug":7593,"articleIntro":7592,"category":7594},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[7595],{"metadata":7596,"sys":7599,"fields":7606},{"tags":7597,"concepts":7598},[],[],{"space":7600,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7602,"publishedVersion":228,"revision":62,"contentType":7604,"locale":29},{"sys":7601},{"type":12,"linkType":13,"id":14},{"sys":7603},{"id":21,"type":12,"linkType":22},{"sys":7605},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7607,"metaTitle":238,"metaDescription":239,"mainTitle":7608,"subtitle":258,"heroImage":7623,"ctaButton":281,"ctaLink":282},[237],{"data":7609,"content":7610,"nodeType":74},{},[7611,7617],{"data":7612,"content":7613,"nodeType":250},{},[7614],{"data":7615,"marks":7616,"value":249,"nodeType":82},{},[],{"data":7618,"content":7619,"nodeType":87},{},[7620],{"data":7621,"marks":7622,"value":257,"nodeType":82},{},[],{"metadata":7624,"sys":7627,"fields":7632},{"tags":7625,"concepts":7626},[],[],{"space":7628,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7630,"publishedVersion":62,"revision":44,"locale":29},{"sys":7629},{"type":12,"linkType":13,"id":14},{"sys":7631},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7633},{"url":273,"details":7634,"fileName":279,"contentType":280},{"size":275,"image":7635},{"width":277,"height":278},{"sys":7637,"fields":7640},{"id":7638,"createdAt":7639},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":7641,"slug":7642,"articleIntro":7641,"category":7643},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[7644],{"metadata":7645,"sys":7648,"fields":7655},{"tags":7646,"concepts":7647},[],[],{"space":7649,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7651,"publishedVersion":228,"revision":62,"contentType":7653,"locale":29},{"sys":7650},{"type":12,"linkType":13,"id":14},{"sys":7652},{"id":21,"type":12,"linkType":22},{"sys":7654},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7656,"metaTitle":238,"metaDescription":239,"mainTitle":7657,"subtitle":258,"heroImage":7672,"ctaButton":281,"ctaLink":282},[237],{"data":7658,"content":7659,"nodeType":74},{},[7660,7666],{"data":7661,"content":7662,"nodeType":250},{},[7663],{"data":7664,"marks":7665,"value":249,"nodeType":82},{},[],{"data":7667,"content":7668,"nodeType":87},{},[7669],{"data":7670,"marks":7671,"value":257,"nodeType":82},{},[],{"metadata":7673,"sys":7676,"fields":7681},{"tags":7674,"concepts":7675},[],[],{"space":7677,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7679,"publishedVersion":62,"revision":44,"locale":29},{"sys":7678},{"type":12,"linkType":13,"id":14},{"sys":7680},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7682},{"url":273,"details":7683,"fileName":279,"contentType":280},{"size":275,"image":7684},{"width":277,"height":278},{"sys":7686,"fields":7689},{"id":7687,"createdAt":7688},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":7690,"slug":7691,"articleIntro":-1,"category":7692},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[7693],{"metadata":7694,"sys":7697,"fields":7704},{"tags":7695,"concepts":7696},[],[],{"space":7698,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7700,"publishedVersion":228,"revision":62,"contentType":7702,"locale":29},{"sys":7699},{"type":12,"linkType":13,"id":14},{"sys":7701},{"id":21,"type":12,"linkType":22},{"sys":7703},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7705,"metaTitle":238,"metaDescription":239,"mainTitle":7706,"subtitle":258,"heroImage":7721,"ctaButton":281,"ctaLink":282},[237],{"data":7707,"content":7708,"nodeType":74},{},[7709,7715],{"data":7710,"content":7711,"nodeType":250},{},[7712],{"data":7713,"marks":7714,"value":249,"nodeType":82},{},[],{"data":7716,"content":7717,"nodeType":87},{},[7718],{"data":7719,"marks":7720,"value":257,"nodeType":82},{},[],{"metadata":7722,"sys":7725,"fields":7730},{"tags":7723,"concepts":7724},[],[],{"space":7726,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7728,"publishedVersion":62,"revision":44,"locale":29},{"sys":7727},{"type":12,"linkType":13,"id":14},{"sys":7729},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7731},{"url":273,"details":7732,"fileName":279,"contentType":280},{"size":275,"image":7733},{"width":277,"height":278},{"sys":7735,"fields":7738},{"id":7736,"createdAt":7737},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":7739,"slug":7740,"articleIntro":7739,"category":7741},"2185 - Cheptel","compte-2185-cheptel",[7742],{"metadata":7743,"sys":7746,"fields":7753},{"tags":7744,"concepts":7745},[],[],{"space":7747,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7749,"publishedVersion":228,"revision":62,"contentType":7751,"locale":29},{"sys":7748},{"type":12,"linkType":13,"id":14},{"sys":7750},{"id":21,"type":12,"linkType":22},{"sys":7752},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7754,"metaTitle":238,"metaDescription":239,"mainTitle":7755,"subtitle":258,"heroImage":7770,"ctaButton":281,"ctaLink":282},[237],{"data":7756,"content":7757,"nodeType":74},{},[7758,7764],{"data":7759,"content":7760,"nodeType":250},{},[7761],{"data":7762,"marks":7763,"value":249,"nodeType":82},{},[],{"data":7765,"content":7766,"nodeType":87},{},[7767],{"data":7768,"marks":7769,"value":257,"nodeType":82},{},[],{"metadata":7771,"sys":7774,"fields":7779},{"tags":7772,"concepts":7773},[],[],{"space":7775,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7777,"publishedVersion":62,"revision":44,"locale":29},{"sys":7776},{"type":12,"linkType":13,"id":14},{"sys":7778},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7780},{"url":273,"details":7781,"fileName":279,"contentType":280},{"size":275,"image":7782},{"width":277,"height":278},{"sys":7784,"fields":7787},{"id":7785,"createdAt":7786},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":7788,"slug":7789,"articleIntro":-1,"category":7790},"Compte 704 - Travaux","compte-704---travaux",[7791],{"metadata":7792,"sys":7795,"fields":7802},{"tags":7793,"concepts":7794},[],[],{"space":7796,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7798,"publishedVersion":228,"revision":62,"contentType":7800,"locale":29},{"sys":7797},{"type":12,"linkType":13,"id":14},{"sys":7799},{"id":21,"type":12,"linkType":22},{"sys":7801},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7803,"metaTitle":238,"metaDescription":239,"mainTitle":7804,"subtitle":258,"heroImage":7819,"ctaButton":281,"ctaLink":282},[237],{"data":7805,"content":7806,"nodeType":74},{},[7807,7813],{"data":7808,"content":7809,"nodeType":250},{},[7810],{"data":7811,"marks":7812,"value":249,"nodeType":82},{},[],{"data":7814,"content":7815,"nodeType":87},{},[7816],{"data":7817,"marks":7818,"value":257,"nodeType":82},{},[],{"metadata":7820,"sys":7823,"fields":7828},{"tags":7821,"concepts":7822},[],[],{"space":7824,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7826,"publishedVersion":62,"revision":44,"locale":29},{"sys":7825},{"type":12,"linkType":13,"id":14},{"sys":7827},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7829},{"url":273,"details":7830,"fileName":279,"contentType":280},{"size":275,"image":7831},{"width":277,"height":278},{"sys":7833,"fields":7836},{"id":7834,"createdAt":7835},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":7837,"slug":7838,"articleIntro":7837,"category":7839},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[7840],{"metadata":7841,"sys":7844,"fields":7851},{"tags":7842,"concepts":7843},[],[],{"space":7845,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7847,"publishedVersion":228,"revision":62,"contentType":7849,"locale":29},{"sys":7846},{"type":12,"linkType":13,"id":14},{"sys":7848},{"id":21,"type":12,"linkType":22},{"sys":7850},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7852,"metaTitle":238,"metaDescription":239,"mainTitle":7853,"subtitle":258,"heroImage":7868,"ctaButton":281,"ctaLink":282},[237],{"data":7854,"content":7855,"nodeType":74},{},[7856,7862],{"data":7857,"content":7858,"nodeType":250},{},[7859],{"data":7860,"marks":7861,"value":249,"nodeType":82},{},[],{"data":7863,"content":7864,"nodeType":87},{},[7865],{"data":7866,"marks":7867,"value":257,"nodeType":82},{},[],{"metadata":7869,"sys":7872,"fields":7877},{"tags":7870,"concepts":7871},[],[],{"space":7873,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7875,"publishedVersion":62,"revision":44,"locale":29},{"sys":7874},{"type":12,"linkType":13,"id":14},{"sys":7876},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7878},{"url":273,"details":7879,"fileName":279,"contentType":280},{"size":275,"image":7880},{"width":277,"height":278},{"sys":7882,"fields":7885},{"id":7883,"createdAt":7884},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":7886,"slug":7887,"articleIntro":7886,"category":7888},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[7889],{"metadata":7890,"sys":7893,"fields":7900},{"tags":7891,"concepts":7892},[],[],{"space":7894,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7896,"publishedVersion":228,"revision":62,"contentType":7898,"locale":29},{"sys":7895},{"type":12,"linkType":13,"id":14},{"sys":7897},{"id":21,"type":12,"linkType":22},{"sys":7899},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7901,"metaTitle":238,"metaDescription":239,"mainTitle":7902,"subtitle":258,"heroImage":7917,"ctaButton":281,"ctaLink":282},[237],{"data":7903,"content":7904,"nodeType":74},{},[7905,7911],{"data":7906,"content":7907,"nodeType":250},{},[7908],{"data":7909,"marks":7910,"value":249,"nodeType":82},{},[],{"data":7912,"content":7913,"nodeType":87},{},[7914],{"data":7915,"marks":7916,"value":257,"nodeType":82},{},[],{"metadata":7918,"sys":7921,"fields":7926},{"tags":7919,"concepts":7920},[],[],{"space":7922,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7924,"publishedVersion":62,"revision":44,"locale":29},{"sys":7923},{"type":12,"linkType":13,"id":14},{"sys":7925},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7927},{"url":273,"details":7928,"fileName":279,"contentType":280},{"size":275,"image":7929},{"width":277,"height":278},{"sys":7931,"fields":7934},{"id":7932,"createdAt":7933},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":7935,"slug":7936,"articleIntro":7937,"category":7938},"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.",[7939],{"metadata":7940,"sys":7943,"fields":7950},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7946,"publishedVersion":228,"revision":62,"contentType":7948,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"sys":7949},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":7951,"metaTitle":238,"metaDescription":239,"mainTitle":7952,"subtitle":258,"heroImage":7967,"ctaButton":281,"ctaLink":282},[237],{"data":7953,"content":7954,"nodeType":74},{},[7955,7961],{"data":7956,"content":7957,"nodeType":250},{},[7958],{"data":7959,"marks":7960,"value":249,"nodeType":82},{},[],{"data":7962,"content":7963,"nodeType":87},{},[7964],{"data":7965,"marks":7966,"value":257,"nodeType":82},{},[],{"metadata":7968,"sys":7971,"fields":7976},{"tags":7969,"concepts":7970},[],[],{"space":7972,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":7974,"publishedVersion":62,"revision":44,"locale":29},{"sys":7973},{"type":12,"linkType":13,"id":14},{"sys":7975},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":7977},{"url":273,"details":7978,"fileName":279,"contentType":280},{"size":275,"image":7979},{"width":277,"height":278},{"sys":7981,"fields":7984},{"id":7982,"createdAt":7983},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":7985,"slug":7986,"articleIntro":7985,"category":7987},"6097 - de marchandises","compte-6097-de-marchandises",[7988],{"metadata":7989,"sys":7992,"fields":7999},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":7995,"publishedVersion":228,"revision":62,"contentType":7997,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"sys":7998},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8000,"metaTitle":238,"metaDescription":239,"mainTitle":8001,"subtitle":258,"heroImage":8016,"ctaButton":281,"ctaLink":282},[237],{"data":8002,"content":8003,"nodeType":74},{},[8004,8010],{"data":8005,"content":8006,"nodeType":250},{},[8007],{"data":8008,"marks":8009,"value":249,"nodeType":82},{},[],{"data":8011,"content":8012,"nodeType":87},{},[8013],{"data":8014,"marks":8015,"value":257,"nodeType":82},{},[],{"metadata":8017,"sys":8020,"fields":8025},{"tags":8018,"concepts":8019},[],[],{"space":8021,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8023,"publishedVersion":62,"revision":44,"locale":29},{"sys":8022},{"type":12,"linkType":13,"id":14},{"sys":8024},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8026},{"url":273,"details":8027,"fileName":279,"contentType":280},{"size":275,"image":8028},{"width":277,"height":278},{"sys":8030,"fields":8033},{"id":8031,"createdAt":8032},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":8034,"slug":8035,"articleIntro":8036,"category":8037},"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.",[8038],{"metadata":8039,"sys":8042,"fields":8049},{"tags":8040,"concepts":8041},[],[],{"space":8043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8045,"publishedVersion":228,"revision":62,"contentType":8047,"locale":29},{"sys":8044},{"type":12,"linkType":13,"id":14},{"sys":8046},{"id":21,"type":12,"linkType":22},{"sys":8048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8050,"metaTitle":238,"metaDescription":239,"mainTitle":8051,"subtitle":258,"heroImage":8066,"ctaButton":281,"ctaLink":282},[237],{"data":8052,"content":8053,"nodeType":74},{},[8054,8060],{"data":8055,"content":8056,"nodeType":250},{},[8057],{"data":8058,"marks":8059,"value":249,"nodeType":82},{},[],{"data":8061,"content":8062,"nodeType":87},{},[8063],{"data":8064,"marks":8065,"value":257,"nodeType":82},{},[],{"metadata":8067,"sys":8070,"fields":8075},{"tags":8068,"concepts":8069},[],[],{"space":8071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8073,"publishedVersion":62,"revision":44,"locale":29},{"sys":8072},{"type":12,"linkType":13,"id":14},{"sys":8074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8076},{"url":273,"details":8077,"fileName":279,"contentType":280},{"size":275,"image":8078},{"width":277,"height":278},{"sys":8080,"fields":8083},{"id":8081,"createdAt":8082},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":8084,"slug":8085,"articleIntro":-1,"category":8086},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[8087],{"metadata":8088,"sys":8091,"fields":8098},{"tags":8089,"concepts":8090},[],[],{"space":8092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8094,"publishedVersion":228,"revision":62,"contentType":8096,"locale":29},{"sys":8093},{"type":12,"linkType":13,"id":14},{"sys":8095},{"id":21,"type":12,"linkType":22},{"sys":8097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8099,"metaTitle":238,"metaDescription":239,"mainTitle":8100,"subtitle":258,"heroImage":8115,"ctaButton":281,"ctaLink":282},[237],{"data":8101,"content":8102,"nodeType":74},{},[8103,8109],{"data":8104,"content":8105,"nodeType":250},{},[8106],{"data":8107,"marks":8108,"value":249,"nodeType":82},{},[],{"data":8110,"content":8111,"nodeType":87},{},[8112],{"data":8113,"marks":8114,"value":257,"nodeType":82},{},[],{"metadata":8116,"sys":8119,"fields":8124},{"tags":8117,"concepts":8118},[],[],{"space":8120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8122,"publishedVersion":62,"revision":44,"locale":29},{"sys":8121},{"type":12,"linkType":13,"id":14},{"sys":8123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8125},{"url":273,"details":8126,"fileName":279,"contentType":280},{"size":275,"image":8127},{"width":277,"height":278},{"sys":8129,"fields":8132},{"id":8130,"createdAt":8131},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":8133,"slug":8134,"articleIntro":8133,"category":8135},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[8136],{"metadata":8137,"sys":8140,"fields":8147},{"tags":8138,"concepts":8139},[],[],{"space":8141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8143,"publishedVersion":228,"revision":62,"contentType":8145,"locale":29},{"sys":8142},{"type":12,"linkType":13,"id":14},{"sys":8144},{"id":21,"type":12,"linkType":22},{"sys":8146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8148,"metaTitle":238,"metaDescription":239,"mainTitle":8149,"subtitle":258,"heroImage":8164,"ctaButton":281,"ctaLink":282},[237],{"data":8150,"content":8151,"nodeType":74},{},[8152,8158],{"data":8153,"content":8154,"nodeType":250},{},[8155],{"data":8156,"marks":8157,"value":249,"nodeType":82},{},[],{"data":8159,"content":8160,"nodeType":87},{},[8161],{"data":8162,"marks":8163,"value":257,"nodeType":82},{},[],{"metadata":8165,"sys":8168,"fields":8173},{"tags":8166,"concepts":8167},[],[],{"space":8169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8171,"publishedVersion":62,"revision":44,"locale":29},{"sys":8170},{"type":12,"linkType":13,"id":14},{"sys":8172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8174},{"url":273,"details":8175,"fileName":279,"contentType":280},{"size":275,"image":8176},{"width":277,"height":278},{"sys":8178,"fields":8181},{"id":8179,"createdAt":8180},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":8182,"slug":8183,"articleIntro":8182,"category":8184},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[8185],{"metadata":8186,"sys":8189,"fields":8196},{"tags":8187,"concepts":8188},[],[],{"space":8190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8192,"publishedVersion":228,"revision":62,"contentType":8194,"locale":29},{"sys":8191},{"type":12,"linkType":13,"id":14},{"sys":8193},{"id":21,"type":12,"linkType":22},{"sys":8195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8197,"metaTitle":238,"metaDescription":239,"mainTitle":8198,"subtitle":258,"heroImage":8213,"ctaButton":281,"ctaLink":282},[237],{"data":8199,"content":8200,"nodeType":74},{},[8201,8207],{"data":8202,"content":8203,"nodeType":250},{},[8204],{"data":8205,"marks":8206,"value":249,"nodeType":82},{},[],{"data":8208,"content":8209,"nodeType":87},{},[8210],{"data":8211,"marks":8212,"value":257,"nodeType":82},{},[],{"metadata":8214,"sys":8217,"fields":8222},{"tags":8215,"concepts":8216},[],[],{"space":8218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8220,"publishedVersion":62,"revision":44,"locale":29},{"sys":8219},{"type":12,"linkType":13,"id":14},{"sys":8221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8223},{"url":273,"details":8224,"fileName":279,"contentType":280},{"size":275,"image":8225},{"width":277,"height":278},{"sys":8227,"fields":8230},{"id":8228,"createdAt":8229},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":8231,"slug":8232,"articleIntro":8231,"category":8233},"6021 - Matières consommables","compte-6021-matieres-consommables",[8234],{"metadata":8235,"sys":8238,"fields":8245},{"tags":8236,"concepts":8237},[],[],{"space":8239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8241,"publishedVersion":228,"revision":62,"contentType":8243,"locale":29},{"sys":8240},{"type":12,"linkType":13,"id":14},{"sys":8242},{"id":21,"type":12,"linkType":22},{"sys":8244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8246,"metaTitle":238,"metaDescription":239,"mainTitle":8247,"subtitle":258,"heroImage":8262,"ctaButton":281,"ctaLink":282},[237],{"data":8248,"content":8249,"nodeType":74},{},[8250,8256],{"data":8251,"content":8252,"nodeType":250},{},[8253],{"data":8254,"marks":8255,"value":249,"nodeType":82},{},[],{"data":8257,"content":8258,"nodeType":87},{},[8259],{"data":8260,"marks":8261,"value":257,"nodeType":82},{},[],{"metadata":8263,"sys":8266,"fields":8271},{"tags":8264,"concepts":8265},[],[],{"space":8267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8269,"publishedVersion":62,"revision":44,"locale":29},{"sys":8268},{"type":12,"linkType":13,"id":14},{"sys":8270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8272},{"url":273,"details":8273,"fileName":279,"contentType":280},{"size":275,"image":8274},{"width":277,"height":278},{"sys":8276,"fields":8279},{"id":8277,"createdAt":8278},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":8280,"slug":8281,"articleIntro":8280,"category":8282},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[8283],{"metadata":8284,"sys":8287,"fields":8294},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8290,"publishedVersion":228,"revision":62,"contentType":8292,"locale":29},{"sys":8289},{"type":12,"linkType":13,"id":14},{"sys":8291},{"id":21,"type":12,"linkType":22},{"sys":8293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8295,"metaTitle":238,"metaDescription":239,"mainTitle":8296,"subtitle":258,"heroImage":8311,"ctaButton":281,"ctaLink":282},[237],{"data":8297,"content":8298,"nodeType":74},{},[8299,8305],{"data":8300,"content":8301,"nodeType":250},{},[8302],{"data":8303,"marks":8304,"value":249,"nodeType":82},{},[],{"data":8306,"content":8307,"nodeType":87},{},[8308],{"data":8309,"marks":8310,"value":257,"nodeType":82},{},[],{"metadata":8312,"sys":8315,"fields":8320},{"tags":8313,"concepts":8314},[],[],{"space":8316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8318,"publishedVersion":62,"revision":44,"locale":29},{"sys":8317},{"type":12,"linkType":13,"id":14},{"sys":8319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8321},{"url":273,"details":8322,"fileName":279,"contentType":280},{"size":275,"image":8323},{"width":277,"height":278},{"sys":8325,"fields":8328},{"id":8326,"createdAt":8327},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":8329,"slug":8330,"articleIntro":8329,"category":8331},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[8332],{"metadata":8333,"sys":8336,"fields":8343},{"tags":8334,"concepts":8335},[],[],{"space":8337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8339,"publishedVersion":228,"revision":62,"contentType":8341,"locale":29},{"sys":8338},{"type":12,"linkType":13,"id":14},{"sys":8340},{"id":21,"type":12,"linkType":22},{"sys":8342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8344,"metaTitle":238,"metaDescription":239,"mainTitle":8345,"subtitle":258,"heroImage":8360,"ctaButton":281,"ctaLink":282},[237],{"data":8346,"content":8347,"nodeType":74},{},[8348,8354],{"data":8349,"content":8350,"nodeType":250},{},[8351],{"data":8352,"marks":8353,"value":249,"nodeType":82},{},[],{"data":8355,"content":8356,"nodeType":87},{},[8357],{"data":8358,"marks":8359,"value":257,"nodeType":82},{},[],{"metadata":8361,"sys":8364,"fields":8369},{"tags":8362,"concepts":8363},[],[],{"space":8365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8367,"publishedVersion":62,"revision":44,"locale":29},{"sys":8366},{"type":12,"linkType":13,"id":14},{"sys":8368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8370},{"url":273,"details":8371,"fileName":279,"contentType":280},{"size":275,"image":8372},{"width":277,"height":278},{"sys":8374,"fields":8377},{"id":8375,"createdAt":8376},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":8378,"slug":8379,"articleIntro":8378,"category":8380},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[8381],{"metadata":8382,"sys":8385,"fields":8392},{"tags":8383,"concepts":8384},[],[],{"space":8386,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8388,"publishedVersion":228,"revision":62,"contentType":8390,"locale":29},{"sys":8387},{"type":12,"linkType":13,"id":14},{"sys":8389},{"id":21,"type":12,"linkType":22},{"sys":8391},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8393,"metaTitle":238,"metaDescription":239,"mainTitle":8394,"subtitle":258,"heroImage":8409,"ctaButton":281,"ctaLink":282},[237],{"data":8395,"content":8396,"nodeType":74},{},[8397,8403],{"data":8398,"content":8399,"nodeType":250},{},[8400],{"data":8401,"marks":8402,"value":249,"nodeType":82},{},[],{"data":8404,"content":8405,"nodeType":87},{},[8406],{"data":8407,"marks":8408,"value":257,"nodeType":82},{},[],{"metadata":8410,"sys":8413,"fields":8418},{"tags":8411,"concepts":8412},[],[],{"space":8414,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8416,"publishedVersion":62,"revision":44,"locale":29},{"sys":8415},{"type":12,"linkType":13,"id":14},{"sys":8417},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8419},{"url":273,"details":8420,"fileName":279,"contentType":280},{"size":275,"image":8421},{"width":277,"height":278},{"sys":8423,"fields":8426},{"id":8424,"createdAt":8425},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8427,"slug":8428,"articleIntro":-1,"category":8429},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8430],{"metadata":8431,"sys":8434,"fields":8441},{"tags":8432,"concepts":8433},[],[],{"space":8435,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8437,"publishedVersion":228,"revision":62,"contentType":8439,"locale":29},{"sys":8436},{"type":12,"linkType":13,"id":14},{"sys":8438},{"id":21,"type":12,"linkType":22},{"sys":8440},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8442,"metaTitle":238,"metaDescription":239,"mainTitle":8443,"subtitle":258,"heroImage":8458,"ctaButton":281,"ctaLink":282},[237],{"data":8444,"content":8445,"nodeType":74},{},[8446,8452],{"data":8447,"content":8448,"nodeType":250},{},[8449],{"data":8450,"marks":8451,"value":249,"nodeType":82},{},[],{"data":8453,"content":8454,"nodeType":87},{},[8455],{"data":8456,"marks":8457,"value":257,"nodeType":82},{},[],{"metadata":8459,"sys":8462,"fields":8467},{"tags":8460,"concepts":8461},[],[],{"space":8463,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8465,"publishedVersion":62,"revision":44,"locale":29},{"sys":8464},{"type":12,"linkType":13,"id":14},{"sys":8466},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8468},{"url":273,"details":8469,"fileName":279,"contentType":280},{"size":275,"image":8470},{"width":277,"height":278},{"sys":8472,"fields":8475},{"id":8473,"createdAt":8474},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":8476,"slug":8477,"articleIntro":8476,"category":8478},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[8479],{"metadata":8480,"sys":8483,"fields":8490},{"tags":8481,"concepts":8482},[],[],{"space":8484,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8486,"publishedVersion":228,"revision":62,"contentType":8488,"locale":29},{"sys":8485},{"type":12,"linkType":13,"id":14},{"sys":8487},{"id":21,"type":12,"linkType":22},{"sys":8489},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8491,"metaTitle":238,"metaDescription":239,"mainTitle":8492,"subtitle":258,"heroImage":8507,"ctaButton":281,"ctaLink":282},[237],{"data":8493,"content":8494,"nodeType":74},{},[8495,8501],{"data":8496,"content":8497,"nodeType":250},{},[8498],{"data":8499,"marks":8500,"value":249,"nodeType":82},{},[],{"data":8502,"content":8503,"nodeType":87},{},[8504],{"data":8505,"marks":8506,"value":257,"nodeType":82},{},[],{"metadata":8508,"sys":8511,"fields":8516},{"tags":8509,"concepts":8510},[],[],{"space":8512,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8514,"publishedVersion":62,"revision":44,"locale":29},{"sys":8513},{"type":12,"linkType":13,"id":14},{"sys":8515},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8517},{"url":273,"details":8518,"fileName":279,"contentType":280},{"size":275,"image":8519},{"width":277,"height":278},{"sys":8521,"fields":8524},{"id":8522,"createdAt":8523},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":8525,"slug":8526,"articleIntro":-1,"category":8527},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[8528],{"metadata":8529,"sys":8532,"fields":8539},{"tags":8530,"concepts":8531},[],[],{"space":8533,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8535,"publishedVersion":228,"revision":62,"contentType":8537,"locale":29},{"sys":8534},{"type":12,"linkType":13,"id":14},{"sys":8536},{"id":21,"type":12,"linkType":22},{"sys":8538},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8540,"metaTitle":238,"metaDescription":239,"mainTitle":8541,"subtitle":258,"heroImage":8556,"ctaButton":281,"ctaLink":282},[237],{"data":8542,"content":8543,"nodeType":74},{},[8544,8550],{"data":8545,"content":8546,"nodeType":250},{},[8547],{"data":8548,"marks":8549,"value":249,"nodeType":82},{},[],{"data":8551,"content":8552,"nodeType":87},{},[8553],{"data":8554,"marks":8555,"value":257,"nodeType":82},{},[],{"metadata":8557,"sys":8560,"fields":8565},{"tags":8558,"concepts":8559},[],[],{"space":8561,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8563,"publishedVersion":62,"revision":44,"locale":29},{"sys":8562},{"type":12,"linkType":13,"id":14},{"sys":8564},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8566},{"url":273,"details":8567,"fileName":279,"contentType":280},{"size":275,"image":8568},{"width":277,"height":278},{"sys":8570,"fields":8573},{"id":8571,"createdAt":8572},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":8574,"slug":8575,"articleIntro":8574,"category":8576},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[8577],{"metadata":8578,"sys":8581,"fields":8588},{"tags":8579,"concepts":8580},[],[],{"space":8582,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8584,"publishedVersion":228,"revision":62,"contentType":8586,"locale":29},{"sys":8583},{"type":12,"linkType":13,"id":14},{"sys":8585},{"id":21,"type":12,"linkType":22},{"sys":8587},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8589,"metaTitle":238,"metaDescription":239,"mainTitle":8590,"subtitle":258,"heroImage":8605,"ctaButton":281,"ctaLink":282},[237],{"data":8591,"content":8592,"nodeType":74},{},[8593,8599],{"data":8594,"content":8595,"nodeType":250},{},[8596],{"data":8597,"marks":8598,"value":249,"nodeType":82},{},[],{"data":8600,"content":8601,"nodeType":87},{},[8602],{"data":8603,"marks":8604,"value":257,"nodeType":82},{},[],{"metadata":8606,"sys":8609,"fields":8614},{"tags":8607,"concepts":8608},[],[],{"space":8610,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8612,"publishedVersion":62,"revision":44,"locale":29},{"sys":8611},{"type":12,"linkType":13,"id":14},{"sys":8613},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8615},{"url":273,"details":8616,"fileName":279,"contentType":280},{"size":275,"image":8617},{"width":277,"height":278},{"sys":8619,"fields":8622},{"id":8620,"createdAt":8621},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":8623,"slug":8624,"articleIntro":8623,"category":8625},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[8626],{"metadata":8627,"sys":8630,"fields":8637},{"tags":8628,"concepts":8629},[],[],{"space":8631,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8633,"publishedVersion":228,"revision":62,"contentType":8635,"locale":29},{"sys":8632},{"type":12,"linkType":13,"id":14},{"sys":8634},{"id":21,"type":12,"linkType":22},{"sys":8636},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8638,"metaTitle":238,"metaDescription":239,"mainTitle":8639,"subtitle":258,"heroImage":8654,"ctaButton":281,"ctaLink":282},[237],{"data":8640,"content":8641,"nodeType":74},{},[8642,8648],{"data":8643,"content":8644,"nodeType":250},{},[8645],{"data":8646,"marks":8647,"value":249,"nodeType":82},{},[],{"data":8649,"content":8650,"nodeType":87},{},[8651],{"data":8652,"marks":8653,"value":257,"nodeType":82},{},[],{"metadata":8655,"sys":8658,"fields":8663},{"tags":8656,"concepts":8657},[],[],{"space":8659,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8661,"publishedVersion":62,"revision":44,"locale":29},{"sys":8660},{"type":12,"linkType":13,"id":14},{"sys":8662},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8664},{"url":273,"details":8665,"fileName":279,"contentType":280},{"size":275,"image":8666},{"width":277,"height":278},{"sys":8668,"fields":8671},{"id":8669,"createdAt":8670},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":8672,"slug":8673,"articleIntro":8672,"category":8674},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[8675],{"metadata":8676,"sys":8679,"fields":8686},{"tags":8677,"concepts":8678},[],[],{"space":8680,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8682,"publishedVersion":228,"revision":62,"contentType":8684,"locale":29},{"sys":8681},{"type":12,"linkType":13,"id":14},{"sys":8683},{"id":21,"type":12,"linkType":22},{"sys":8685},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8687,"metaTitle":238,"metaDescription":239,"mainTitle":8688,"subtitle":258,"heroImage":8703,"ctaButton":281,"ctaLink":282},[237],{"data":8689,"content":8690,"nodeType":74},{},[8691,8697],{"data":8692,"content":8693,"nodeType":250},{},[8694],{"data":8695,"marks":8696,"value":249,"nodeType":82},{},[],{"data":8698,"content":8699,"nodeType":87},{},[8700],{"data":8701,"marks":8702,"value":257,"nodeType":82},{},[],{"metadata":8704,"sys":8707,"fields":8712},{"tags":8705,"concepts":8706},[],[],{"space":8708,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8710,"publishedVersion":62,"revision":44,"locale":29},{"sys":8709},{"type":12,"linkType":13,"id":14},{"sys":8711},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8713},{"url":273,"details":8714,"fileName":279,"contentType":280},{"size":275,"image":8715},{"width":277,"height":278},{"sys":8717,"fields":8720},{"id":8718,"createdAt":8719},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":8721,"slug":8722,"articleIntro":8721,"category":8723},"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",[8724],{"metadata":8725,"sys":8728,"fields":8735},{"tags":8726,"concepts":8727},[],[],{"space":8729,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8731,"publishedVersion":228,"revision":62,"contentType":8733,"locale":29},{"sys":8730},{"type":12,"linkType":13,"id":14},{"sys":8732},{"id":21,"type":12,"linkType":22},{"sys":8734},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8736,"metaTitle":238,"metaDescription":239,"mainTitle":8737,"subtitle":258,"heroImage":8752,"ctaButton":281,"ctaLink":282},[237],{"data":8738,"content":8739,"nodeType":74},{},[8740,8746],{"data":8741,"content":8742,"nodeType":250},{},[8743],{"data":8744,"marks":8745,"value":249,"nodeType":82},{},[],{"data":8747,"content":8748,"nodeType":87},{},[8749],{"data":8750,"marks":8751,"value":257,"nodeType":82},{},[],{"metadata":8753,"sys":8756,"fields":8761},{"tags":8754,"concepts":8755},[],[],{"space":8757,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8759,"publishedVersion":62,"revision":44,"locale":29},{"sys":8758},{"type":12,"linkType":13,"id":14},{"sys":8760},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8762},{"url":273,"details":8763,"fileName":279,"contentType":280},{"size":275,"image":8764},{"width":277,"height":278},{"sys":8766,"fields":8769},{"id":8767,"createdAt":8768},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":8770,"slug":8771,"articleIntro":8770,"category":8772},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[8773],{"metadata":8774,"sys":8777,"fields":8784},{"tags":8775,"concepts":8776},[],[],{"space":8778,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8780,"publishedVersion":228,"revision":62,"contentType":8782,"locale":29},{"sys":8779},{"type":12,"linkType":13,"id":14},{"sys":8781},{"id":21,"type":12,"linkType":22},{"sys":8783},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8785,"metaTitle":238,"metaDescription":239,"mainTitle":8786,"subtitle":258,"heroImage":8801,"ctaButton":281,"ctaLink":282},[237],{"data":8787,"content":8788,"nodeType":74},{},[8789,8795],{"data":8790,"content":8791,"nodeType":250},{},[8792],{"data":8793,"marks":8794,"value":249,"nodeType":82},{},[],{"data":8796,"content":8797,"nodeType":87},{},[8798],{"data":8799,"marks":8800,"value":257,"nodeType":82},{},[],{"metadata":8802,"sys":8805,"fields":8810},{"tags":8803,"concepts":8804},[],[],{"space":8806,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8808,"publishedVersion":62,"revision":44,"locale":29},{"sys":8807},{"type":12,"linkType":13,"id":14},{"sys":8809},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8811},{"url":273,"details":8812,"fileName":279,"contentType":280},{"size":275,"image":8813},{"width":277,"height":278},{"sys":8815,"fields":8818},{"id":8816,"createdAt":8817},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":8819,"slug":8820,"articleIntro":8819,"category":8821},"4558 - Intérêts courus","compte-4558-interets-courus",[8822],{"metadata":8823,"sys":8826,"fields":8833},{"tags":8824,"concepts":8825},[],[],{"space":8827,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8829,"publishedVersion":228,"revision":62,"contentType":8831,"locale":29},{"sys":8828},{"type":12,"linkType":13,"id":14},{"sys":8830},{"id":21,"type":12,"linkType":22},{"sys":8832},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8834,"metaTitle":238,"metaDescription":239,"mainTitle":8835,"subtitle":258,"heroImage":8850,"ctaButton":281,"ctaLink":282},[237],{"data":8836,"content":8837,"nodeType":74},{},[8838,8844],{"data":8839,"content":8840,"nodeType":250},{},[8841],{"data":8842,"marks":8843,"value":249,"nodeType":82},{},[],{"data":8845,"content":8846,"nodeType":87},{},[8847],{"data":8848,"marks":8849,"value":257,"nodeType":82},{},[],{"metadata":8851,"sys":8854,"fields":8859},{"tags":8852,"concepts":8853},[],[],{"space":8855,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8857,"publishedVersion":62,"revision":44,"locale":29},{"sys":8856},{"type":12,"linkType":13,"id":14},{"sys":8858},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8860},{"url":273,"details":8861,"fileName":279,"contentType":280},{"size":275,"image":8862},{"width":277,"height":278},{"sys":8864,"fields":8867},{"id":8865,"createdAt":8866},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":8868,"slug":8869,"articleIntro":8868,"category":8870},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[8871],{"metadata":8872,"sys":8875,"fields":8882},{"tags":8873,"concepts":8874},[],[],{"space":8876,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8878,"publishedVersion":228,"revision":62,"contentType":8880,"locale":29},{"sys":8877},{"type":12,"linkType":13,"id":14},{"sys":8879},{"id":21,"type":12,"linkType":22},{"sys":8881},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8883,"metaTitle":238,"metaDescription":239,"mainTitle":8884,"subtitle":258,"heroImage":8899,"ctaButton":281,"ctaLink":282},[237],{"data":8885,"content":8886,"nodeType":74},{},[8887,8893],{"data":8888,"content":8889,"nodeType":250},{},[8890],{"data":8891,"marks":8892,"value":249,"nodeType":82},{},[],{"data":8894,"content":8895,"nodeType":87},{},[8896],{"data":8897,"marks":8898,"value":257,"nodeType":82},{},[],{"metadata":8900,"sys":8903,"fields":8908},{"tags":8901,"concepts":8902},[],[],{"space":8904,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8906,"publishedVersion":62,"revision":44,"locale":29},{"sys":8905},{"type":12,"linkType":13,"id":14},{"sys":8907},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8909},{"url":273,"details":8910,"fileName":279,"contentType":280},{"size":275,"image":8911},{"width":277,"height":278},{"sys":8913,"fields":8916},{"id":8914,"createdAt":8915},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":8917,"slug":8918,"articleIntro":-1,"category":8919},"Compte 518 - Intérêts courus","compte-518-interets-courus",[8920],{"metadata":8921,"sys":8924,"fields":8931},{"tags":8922,"concepts":8923},[],[],{"space":8925,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8927,"publishedVersion":228,"revision":62,"contentType":8929,"locale":29},{"sys":8926},{"type":12,"linkType":13,"id":14},{"sys":8928},{"id":21,"type":12,"linkType":22},{"sys":8930},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8932,"metaTitle":238,"metaDescription":239,"mainTitle":8933,"subtitle":258,"heroImage":8948,"ctaButton":281,"ctaLink":282},[237],{"data":8934,"content":8935,"nodeType":74},{},[8936,8942],{"data":8937,"content":8938,"nodeType":250},{},[8939],{"data":8940,"marks":8941,"value":249,"nodeType":82},{},[],{"data":8943,"content":8944,"nodeType":87},{},[8945],{"data":8946,"marks":8947,"value":257,"nodeType":82},{},[],{"metadata":8949,"sys":8952,"fields":8957},{"tags":8950,"concepts":8951},[],[],{"space":8953,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":8955,"publishedVersion":62,"revision":44,"locale":29},{"sys":8954},{"type":12,"linkType":13,"id":14},{"sys":8956},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":8958},{"url":273,"details":8959,"fileName":279,"contentType":280},{"size":275,"image":8960},{"width":277,"height":278},{"sys":8962,"fields":8965},{"id":8963,"createdAt":8964},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8966,"slug":8967,"articleIntro":8966,"category":8968},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8969],{"metadata":8970,"sys":8973,"fields":8980},{"tags":8971,"concepts":8972},[],[],{"space":8974,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":8976,"publishedVersion":228,"revision":62,"contentType":8978,"locale":29},{"sys":8975},{"type":12,"linkType":13,"id":14},{"sys":8977},{"id":21,"type":12,"linkType":22},{"sys":8979},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":8981,"metaTitle":238,"metaDescription":239,"mainTitle":8982,"subtitle":258,"heroImage":8997,"ctaButton":281,"ctaLink":282},[237],{"data":8983,"content":8984,"nodeType":74},{},[8985,8991],{"data":8986,"content":8987,"nodeType":250},{},[8988],{"data":8989,"marks":8990,"value":249,"nodeType":82},{},[],{"data":8992,"content":8993,"nodeType":87},{},[8994],{"data":8995,"marks":8996,"value":257,"nodeType":82},{},[],{"metadata":8998,"sys":9001,"fields":9006},{"tags":8999,"concepts":9000},[],[],{"space":9002,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9004,"publishedVersion":62,"revision":44,"locale":29},{"sys":9003},{"type":12,"linkType":13,"id":14},{"sys":9005},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9007},{"url":273,"details":9008,"fileName":279,"contentType":280},{"size":275,"image":9009},{"width":277,"height":278},{"sys":9011,"fields":9014},{"id":9012,"createdAt":9013},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":9015,"slug":9016,"articleIntro":9015,"category":9017},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[9018],{"metadata":9019,"sys":9022,"fields":9029},{"tags":9020,"concepts":9021},[],[],{"space":9023,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9025,"publishedVersion":228,"revision":62,"contentType":9027,"locale":29},{"sys":9024},{"type":12,"linkType":13,"id":14},{"sys":9026},{"id":21,"type":12,"linkType":22},{"sys":9028},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9030,"metaTitle":238,"metaDescription":239,"mainTitle":9031,"subtitle":258,"heroImage":9046,"ctaButton":281,"ctaLink":282},[237],{"data":9032,"content":9033,"nodeType":74},{},[9034,9040],{"data":9035,"content":9036,"nodeType":250},{},[9037],{"data":9038,"marks":9039,"value":249,"nodeType":82},{},[],{"data":9041,"content":9042,"nodeType":87},{},[9043],{"data":9044,"marks":9045,"value":257,"nodeType":82},{},[],{"metadata":9047,"sys":9050,"fields":9055},{"tags":9048,"concepts":9049},[],[],{"space":9051,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9053,"publishedVersion":62,"revision":44,"locale":29},{"sys":9052},{"type":12,"linkType":13,"id":14},{"sys":9054},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9056},{"url":273,"details":9057,"fileName":279,"contentType":280},{"size":275,"image":9058},{"width":277,"height":278},{"sys":9060,"fields":9063},{"id":9061,"createdAt":9062},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":9064,"slug":9065,"articleIntro":9064,"category":9066},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[9067],{"metadata":9068,"sys":9071,"fields":9078},{"tags":9069,"concepts":9070},[],[],{"space":9072,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9074,"publishedVersion":228,"revision":62,"contentType":9076,"locale":29},{"sys":9073},{"type":12,"linkType":13,"id":14},{"sys":9075},{"id":21,"type":12,"linkType":22},{"sys":9077},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9079,"metaTitle":238,"metaDescription":239,"mainTitle":9080,"subtitle":258,"heroImage":9095,"ctaButton":281,"ctaLink":282},[237],{"data":9081,"content":9082,"nodeType":74},{},[9083,9089],{"data":9084,"content":9085,"nodeType":250},{},[9086],{"data":9087,"marks":9088,"value":249,"nodeType":82},{},[],{"data":9090,"content":9091,"nodeType":87},{},[9092],{"data":9093,"marks":9094,"value":257,"nodeType":82},{},[],{"metadata":9096,"sys":9099,"fields":9104},{"tags":9097,"concepts":9098},[],[],{"space":9100,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9102,"publishedVersion":62,"revision":44,"locale":29},{"sys":9101},{"type":12,"linkType":13,"id":14},{"sys":9103},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9105},{"url":273,"details":9106,"fileName":279,"contentType":280},{"size":275,"image":9107},{"width":277,"height":278},{"sys":9109,"fields":9112},{"id":9110,"createdAt":9111},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9113,"slug":9114,"articleIntro":9113,"category":9115},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9116],{"metadata":9117,"sys":9120,"fields":9127},{"tags":9118,"concepts":9119},[],[],{"space":9121,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9123,"publishedVersion":228,"revision":62,"contentType":9125,"locale":29},{"sys":9122},{"type":12,"linkType":13,"id":14},{"sys":9124},{"id":21,"type":12,"linkType":22},{"sys":9126},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9128,"metaTitle":238,"metaDescription":239,"mainTitle":9129,"subtitle":258,"heroImage":9144,"ctaButton":281,"ctaLink":282},[237],{"data":9130,"content":9131,"nodeType":74},{},[9132,9138],{"data":9133,"content":9134,"nodeType":250},{},[9135],{"data":9136,"marks":9137,"value":249,"nodeType":82},{},[],{"data":9139,"content":9140,"nodeType":87},{},[9141],{"data":9142,"marks":9143,"value":257,"nodeType":82},{},[],{"metadata":9145,"sys":9148,"fields":9153},{"tags":9146,"concepts":9147},[],[],{"space":9149,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9151,"publishedVersion":62,"revision":44,"locale":29},{"sys":9150},{"type":12,"linkType":13,"id":14},{"sys":9152},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9154},{"url":273,"details":9155,"fileName":279,"contentType":280},{"size":275,"image":9156},{"width":277,"height":278},{"sys":9158,"fields":9161},{"id":9159,"createdAt":9160},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":9162,"slug":9163,"articleIntro":9162,"category":9164},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[9165],{"metadata":9166,"sys":9169,"fields":9176},{"tags":9167,"concepts":9168},[],[],{"space":9170,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9172,"publishedVersion":228,"revision":62,"contentType":9174,"locale":29},{"sys":9171},{"type":12,"linkType":13,"id":14},{"sys":9173},{"id":21,"type":12,"linkType":22},{"sys":9175},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9177,"metaTitle":238,"metaDescription":239,"mainTitle":9178,"subtitle":258,"heroImage":9193,"ctaButton":281,"ctaLink":282},[237],{"data":9179,"content":9180,"nodeType":74},{},[9181,9187],{"data":9182,"content":9183,"nodeType":250},{},[9184],{"data":9185,"marks":9186,"value":249,"nodeType":82},{},[],{"data":9188,"content":9189,"nodeType":87},{},[9190],{"data":9191,"marks":9192,"value":257,"nodeType":82},{},[],{"metadata":9194,"sys":9197,"fields":9202},{"tags":9195,"concepts":9196},[],[],{"space":9198,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9200,"publishedVersion":62,"revision":44,"locale":29},{"sys":9199},{"type":12,"linkType":13,"id":14},{"sys":9201},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9203},{"url":273,"details":9204,"fileName":279,"contentType":280},{"size":275,"image":9205},{"width":277,"height":278},{"sys":9207,"fields":9210},{"id":9208,"createdAt":9209},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":9211,"slug":9212,"articleIntro":9211,"category":9213},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[9214],{"metadata":9215,"sys":9218,"fields":9225},{"tags":9216,"concepts":9217},[],[],{"space":9219,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9221,"publishedVersion":228,"revision":62,"contentType":9223,"locale":29},{"sys":9220},{"type":12,"linkType":13,"id":14},{"sys":9222},{"id":21,"type":12,"linkType":22},{"sys":9224},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9226,"metaTitle":238,"metaDescription":239,"mainTitle":9227,"subtitle":258,"heroImage":9242,"ctaButton":281,"ctaLink":282},[237],{"data":9228,"content":9229,"nodeType":74},{},[9230,9236],{"data":9231,"content":9232,"nodeType":250},{},[9233],{"data":9234,"marks":9235,"value":249,"nodeType":82},{},[],{"data":9237,"content":9238,"nodeType":87},{},[9239],{"data":9240,"marks":9241,"value":257,"nodeType":82},{},[],{"metadata":9243,"sys":9246,"fields":9251},{"tags":9244,"concepts":9245},[],[],{"space":9247,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9249,"publishedVersion":62,"revision":44,"locale":29},{"sys":9248},{"type":12,"linkType":13,"id":14},{"sys":9250},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9252},{"url":273,"details":9253,"fileName":279,"contentType":280},{"size":275,"image":9254},{"width":277,"height":278},{"sys":9256,"fields":9259},{"id":9257,"createdAt":9258},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":9260,"slug":9261,"articleIntro":9260,"category":9262},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[9263],{"metadata":9264,"sys":9267,"fields":9274},{"tags":9265,"concepts":9266},[],[],{"space":9268,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9270,"publishedVersion":228,"revision":62,"contentType":9272,"locale":29},{"sys":9269},{"type":12,"linkType":13,"id":14},{"sys":9271},{"id":21,"type":12,"linkType":22},{"sys":9273},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9275,"metaTitle":238,"metaDescription":239,"mainTitle":9276,"subtitle":258,"heroImage":9291,"ctaButton":281,"ctaLink":282},[237],{"data":9277,"content":9278,"nodeType":74},{},[9279,9285],{"data":9280,"content":9281,"nodeType":250},{},[9282],{"data":9283,"marks":9284,"value":249,"nodeType":82},{},[],{"data":9286,"content":9287,"nodeType":87},{},[9288],{"data":9289,"marks":9290,"value":257,"nodeType":82},{},[],{"metadata":9292,"sys":9295,"fields":9300},{"tags":9293,"concepts":9294},[],[],{"space":9296,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9298,"publishedVersion":62,"revision":44,"locale":29},{"sys":9297},{"type":12,"linkType":13,"id":14},{"sys":9299},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9301},{"url":273,"details":9302,"fileName":279,"contentType":280},{"size":275,"image":9303},{"width":277,"height":278},{"sys":9305,"fields":9308},{"id":9306,"createdAt":9307},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":9309,"slug":9310,"articleIntro":9309,"category":9311},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[9312],{"metadata":9313,"sys":9316,"fields":9323},{"tags":9314,"concepts":9315},[],[],{"space":9317,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9319,"publishedVersion":228,"revision":62,"contentType":9321,"locale":29},{"sys":9318},{"type":12,"linkType":13,"id":14},{"sys":9320},{"id":21,"type":12,"linkType":22},{"sys":9322},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9324,"metaTitle":238,"metaDescription":239,"mainTitle":9325,"subtitle":258,"heroImage":9340,"ctaButton":281,"ctaLink":282},[237],{"data":9326,"content":9327,"nodeType":74},{},[9328,9334],{"data":9329,"content":9330,"nodeType":250},{},[9331],{"data":9332,"marks":9333,"value":249,"nodeType":82},{},[],{"data":9335,"content":9336,"nodeType":87},{},[9337],{"data":9338,"marks":9339,"value":257,"nodeType":82},{},[],{"metadata":9341,"sys":9344,"fields":9349},{"tags":9342,"concepts":9343},[],[],{"space":9345,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9347,"publishedVersion":62,"revision":44,"locale":29},{"sys":9346},{"type":12,"linkType":13,"id":14},{"sys":9348},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9350},{"url":273,"details":9351,"fileName":279,"contentType":280},{"size":275,"image":9352},{"width":277,"height":278},{"sys":9354,"fields":9357},{"id":9355,"createdAt":9356},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":9358,"slug":9359,"articleIntro":9358,"category":9360},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[9361],{"metadata":9362,"sys":9365,"fields":9372},{"tags":9363,"concepts":9364},[],[],{"space":9366,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9368,"publishedVersion":228,"revision":62,"contentType":9370,"locale":29},{"sys":9367},{"type":12,"linkType":13,"id":14},{"sys":9369},{"id":21,"type":12,"linkType":22},{"sys":9371},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9373,"metaTitle":238,"metaDescription":239,"mainTitle":9374,"subtitle":258,"heroImage":9389,"ctaButton":281,"ctaLink":282},[237],{"data":9375,"content":9376,"nodeType":74},{},[9377,9383],{"data":9378,"content":9379,"nodeType":250},{},[9380],{"data":9381,"marks":9382,"value":249,"nodeType":82},{},[],{"data":9384,"content":9385,"nodeType":87},{},[9386],{"data":9387,"marks":9388,"value":257,"nodeType":82},{},[],{"metadata":9390,"sys":9393,"fields":9398},{"tags":9391,"concepts":9392},[],[],{"space":9394,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9396,"publishedVersion":62,"revision":44,"locale":29},{"sys":9395},{"type":12,"linkType":13,"id":14},{"sys":9397},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9399},{"url":273,"details":9400,"fileName":279,"contentType":280},{"size":275,"image":9401},{"width":277,"height":278},{"sys":9403,"fields":9406},{"id":9404,"createdAt":9405},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":9407,"slug":9408,"articleIntro":9407,"category":9409},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[9410],{"metadata":9411,"sys":9414,"fields":9421},{"tags":9412,"concepts":9413},[],[],{"space":9415,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9417,"publishedVersion":228,"revision":62,"contentType":9419,"locale":29},{"sys":9416},{"type":12,"linkType":13,"id":14},{"sys":9418},{"id":21,"type":12,"linkType":22},{"sys":9420},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9422,"metaTitle":238,"metaDescription":239,"mainTitle":9423,"subtitle":258,"heroImage":9438,"ctaButton":281,"ctaLink":282},[237],{"data":9424,"content":9425,"nodeType":74},{},[9426,9432],{"data":9427,"content":9428,"nodeType":250},{},[9429],{"data":9430,"marks":9431,"value":249,"nodeType":82},{},[],{"data":9433,"content":9434,"nodeType":87},{},[9435],{"data":9436,"marks":9437,"value":257,"nodeType":82},{},[],{"metadata":9439,"sys":9442,"fields":9447},{"tags":9440,"concepts":9441},[],[],{"space":9443,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9445,"publishedVersion":62,"revision":44,"locale":29},{"sys":9444},{"type":12,"linkType":13,"id":14},{"sys":9446},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9448},{"url":273,"details":9449,"fileName":279,"contentType":280},{"size":275,"image":9450},{"width":277,"height":278},{"sys":9452,"fields":9455},{"id":9453,"createdAt":9454},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":9456,"slug":9457,"articleIntro":9456,"category":9458},"Compte 326 - Emballages","compte-326-emballages",[9459],{"metadata":9460,"sys":9463,"fields":9470},{"tags":9461,"concepts":9462},[],[],{"space":9464,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9466,"publishedVersion":228,"revision":62,"contentType":9468,"locale":29},{"sys":9465},{"type":12,"linkType":13,"id":14},{"sys":9467},{"id":21,"type":12,"linkType":22},{"sys":9469},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9471,"metaTitle":238,"metaDescription":239,"mainTitle":9472,"subtitle":258,"heroImage":9487,"ctaButton":281,"ctaLink":282},[237],{"data":9473,"content":9474,"nodeType":74},{},[9475,9481],{"data":9476,"content":9477,"nodeType":250},{},[9478],{"data":9479,"marks":9480,"value":249,"nodeType":82},{},[],{"data":9482,"content":9483,"nodeType":87},{},[9484],{"data":9485,"marks":9486,"value":257,"nodeType":82},{},[],{"metadata":9488,"sys":9491,"fields":9496},{"tags":9489,"concepts":9490},[],[],{"space":9492,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9494,"publishedVersion":62,"revision":44,"locale":29},{"sys":9493},{"type":12,"linkType":13,"id":14},{"sys":9495},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9497},{"url":273,"details":9498,"fileName":279,"contentType":280},{"size":275,"image":9499},{"width":277,"height":278},{"sys":9501,"fields":9504},{"id":9502,"createdAt":9503},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":9505,"slug":9506,"articleIntro":9505,"category":9507},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[9508],{"metadata":9509,"sys":9512,"fields":9519},{"tags":9510,"concepts":9511},[],[],{"space":9513,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9515,"publishedVersion":228,"revision":62,"contentType":9517,"locale":29},{"sys":9514},{"type":12,"linkType":13,"id":14},{"sys":9516},{"id":21,"type":12,"linkType":22},{"sys":9518},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9520,"metaTitle":238,"metaDescription":239,"mainTitle":9521,"subtitle":258,"heroImage":9536,"ctaButton":281,"ctaLink":282},[237],{"data":9522,"content":9523,"nodeType":74},{},[9524,9530],{"data":9525,"content":9526,"nodeType":250},{},[9527],{"data":9528,"marks":9529,"value":249,"nodeType":82},{},[],{"data":9531,"content":9532,"nodeType":87},{},[9533],{"data":9534,"marks":9535,"value":257,"nodeType":82},{},[],{"metadata":9537,"sys":9540,"fields":9545},{"tags":9538,"concepts":9539},[],[],{"space":9541,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9543,"publishedVersion":62,"revision":44,"locale":29},{"sys":9542},{"type":12,"linkType":13,"id":14},{"sys":9544},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9546},{"url":273,"details":9547,"fileName":279,"contentType":280},{"size":275,"image":9548},{"width":277,"height":278},{"sys":9550,"fields":9553},{"id":9551,"createdAt":9552},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":9554,"slug":9555,"articleIntro":-1,"category":9556},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[9557],{"metadata":9558,"sys":9561,"fields":9568},{"tags":9559,"concepts":9560},[],[],{"space":9562,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9564,"publishedVersion":228,"revision":62,"contentType":9566,"locale":29},{"sys":9563},{"type":12,"linkType":13,"id":14},{"sys":9565},{"id":21,"type":12,"linkType":22},{"sys":9567},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9569,"metaTitle":238,"metaDescription":239,"mainTitle":9570,"subtitle":258,"heroImage":9585,"ctaButton":281,"ctaLink":282},[237],{"data":9571,"content":9572,"nodeType":74},{},[9573,9579],{"data":9574,"content":9575,"nodeType":250},{},[9576],{"data":9577,"marks":9578,"value":249,"nodeType":82},{},[],{"data":9580,"content":9581,"nodeType":87},{},[9582],{"data":9583,"marks":9584,"value":257,"nodeType":82},{},[],{"metadata":9586,"sys":9589,"fields":9594},{"tags":9587,"concepts":9588},[],[],{"space":9590,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9592,"publishedVersion":62,"revision":44,"locale":29},{"sys":9591},{"type":12,"linkType":13,"id":14},{"sys":9593},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9595},{"url":273,"details":9596,"fileName":279,"contentType":280},{"size":275,"image":9597},{"width":277,"height":278},{"sys":9599,"fields":9602},{"id":9600,"createdAt":9601},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":9603,"slug":9604,"articleIntro":9605,"category":9606},"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.",[9607],{"metadata":9608,"sys":9611,"fields":9618},{"tags":9609,"concepts":9610},[],[],{"space":9612,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9614,"publishedVersion":228,"revision":62,"contentType":9616,"locale":29},{"sys":9613},{"type":12,"linkType":13,"id":14},{"sys":9615},{"id":21,"type":12,"linkType":22},{"sys":9617},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9619,"metaTitle":238,"metaDescription":239,"mainTitle":9620,"subtitle":258,"heroImage":9635,"ctaButton":281,"ctaLink":282},[237],{"data":9621,"content":9622,"nodeType":74},{},[9623,9629],{"data":9624,"content":9625,"nodeType":250},{},[9626],{"data":9627,"marks":9628,"value":249,"nodeType":82},{},[],{"data":9630,"content":9631,"nodeType":87},{},[9632],{"data":9633,"marks":9634,"value":257,"nodeType":82},{},[],{"metadata":9636,"sys":9639,"fields":9644},{"tags":9637,"concepts":9638},[],[],{"space":9640,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9642,"publishedVersion":62,"revision":44,"locale":29},{"sys":9641},{"type":12,"linkType":13,"id":14},{"sys":9643},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9645},{"url":273,"details":9646,"fileName":279,"contentType":280},{"size":275,"image":9647},{"width":277,"height":278},{"sys":9649,"fields":9652},{"id":9650,"createdAt":9651},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":9653,"slug":9654,"articleIntro":-1,"category":9655},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[9656],{"metadata":9657,"sys":9660,"fields":9667},{"tags":9658,"concepts":9659},[],[],{"space":9661,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9663,"publishedVersion":228,"revision":62,"contentType":9665,"locale":29},{"sys":9662},{"type":12,"linkType":13,"id":14},{"sys":9664},{"id":21,"type":12,"linkType":22},{"sys":9666},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9668,"metaTitle":238,"metaDescription":239,"mainTitle":9669,"subtitle":258,"heroImage":9684,"ctaButton":281,"ctaLink":282},[237],{"data":9670,"content":9671,"nodeType":74},{},[9672,9678],{"data":9673,"content":9674,"nodeType":250},{},[9675],{"data":9676,"marks":9677,"value":249,"nodeType":82},{},[],{"data":9679,"content":9680,"nodeType":87},{},[9681],{"data":9682,"marks":9683,"value":257,"nodeType":82},{},[],{"metadata":9685,"sys":9688,"fields":9693},{"tags":9686,"concepts":9687},[],[],{"space":9689,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9691,"publishedVersion":62,"revision":44,"locale":29},{"sys":9690},{"type":12,"linkType":13,"id":14},{"sys":9692},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9694},{"url":273,"details":9695,"fileName":279,"contentType":280},{"size":275,"image":9696},{"width":277,"height":278},{"sys":9698,"fields":9701},{"id":9699,"createdAt":9700},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":9702,"slug":9703,"articleIntro":9702,"category":9704},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[9705],{"metadata":9706,"sys":9709,"fields":9716},{"tags":9707,"concepts":9708},[],[],{"space":9710,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9712,"publishedVersion":228,"revision":62,"contentType":9714,"locale":29},{"sys":9711},{"type":12,"linkType":13,"id":14},{"sys":9713},{"id":21,"type":12,"linkType":22},{"sys":9715},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9717,"metaTitle":238,"metaDescription":239,"mainTitle":9718,"subtitle":258,"heroImage":9733,"ctaButton":281,"ctaLink":282},[237],{"data":9719,"content":9720,"nodeType":74},{},[9721,9727],{"data":9722,"content":9723,"nodeType":250},{},[9724],{"data":9725,"marks":9726,"value":249,"nodeType":82},{},[],{"data":9728,"content":9729,"nodeType":87},{},[9730],{"data":9731,"marks":9732,"value":257,"nodeType":82},{},[],{"metadata":9734,"sys":9737,"fields":9742},{"tags":9735,"concepts":9736},[],[],{"space":9738,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9740,"publishedVersion":62,"revision":44,"locale":29},{"sys":9739},{"type":12,"linkType":13,"id":14},{"sys":9741},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9743},{"url":273,"details":9744,"fileName":279,"contentType":280},{"size":275,"image":9745},{"width":277,"height":278},{"sys":9747,"fields":9750},{"id":9748,"createdAt":9749},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":9751,"slug":9752,"articleIntro":9751,"category":9753},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[9754],{"metadata":9755,"sys":9758,"fields":9765},{"tags":9756,"concepts":9757},[],[],{"space":9759,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9761,"publishedVersion":228,"revision":62,"contentType":9763,"locale":29},{"sys":9760},{"type":12,"linkType":13,"id":14},{"sys":9762},{"id":21,"type":12,"linkType":22},{"sys":9764},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9766,"metaTitle":238,"metaDescription":239,"mainTitle":9767,"subtitle":258,"heroImage":9782,"ctaButton":281,"ctaLink":282},[237],{"data":9768,"content":9769,"nodeType":74},{},[9770,9776],{"data":9771,"content":9772,"nodeType":250},{},[9773],{"data":9774,"marks":9775,"value":249,"nodeType":82},{},[],{"data":9777,"content":9778,"nodeType":87},{},[9779],{"data":9780,"marks":9781,"value":257,"nodeType":82},{},[],{"metadata":9783,"sys":9786,"fields":9791},{"tags":9784,"concepts":9785},[],[],{"space":9787,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9789,"publishedVersion":62,"revision":44,"locale":29},{"sys":9788},{"type":12,"linkType":13,"id":14},{"sys":9790},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9792},{"url":273,"details":9793,"fileName":279,"contentType":280},{"size":275,"image":9794},{"width":277,"height":278},{"sys":9796,"fields":9799},{"id":9797,"createdAt":9798},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":9800,"slug":9801,"articleIntro":9800,"category":9802},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[9803],{"metadata":9804,"sys":9807,"fields":9814},{"tags":9805,"concepts":9806},[],[],{"space":9808,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9810,"publishedVersion":228,"revision":62,"contentType":9812,"locale":29},{"sys":9809},{"type":12,"linkType":13,"id":14},{"sys":9811},{"id":21,"type":12,"linkType":22},{"sys":9813},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9815,"metaTitle":238,"metaDescription":239,"mainTitle":9816,"subtitle":258,"heroImage":9831,"ctaButton":281,"ctaLink":282},[237],{"data":9817,"content":9818,"nodeType":74},{},[9819,9825],{"data":9820,"content":9821,"nodeType":250},{},[9822],{"data":9823,"marks":9824,"value":249,"nodeType":82},{},[],{"data":9826,"content":9827,"nodeType":87},{},[9828],{"data":9829,"marks":9830,"value":257,"nodeType":82},{},[],{"metadata":9832,"sys":9835,"fields":9840},{"tags":9833,"concepts":9834},[],[],{"space":9836,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9838,"publishedVersion":62,"revision":44,"locale":29},{"sys":9837},{"type":12,"linkType":13,"id":14},{"sys":9839},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9841},{"url":273,"details":9842,"fileName":279,"contentType":280},{"size":275,"image":9843},{"width":277,"height":278},{"sys":9845,"fields":9848},{"id":9846,"createdAt":9847},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":9849,"slug":9850,"articleIntro":9849,"category":9851},"331 - Produits en cours","compte-331-produits-en-cours",[9852],{"metadata":9853,"sys":9856,"fields":9863},{"tags":9854,"concepts":9855},[],[],{"space":9857,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9859,"publishedVersion":228,"revision":62,"contentType":9861,"locale":29},{"sys":9858},{"type":12,"linkType":13,"id":14},{"sys":9860},{"id":21,"type":12,"linkType":22},{"sys":9862},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9864,"metaTitle":238,"metaDescription":239,"mainTitle":9865,"subtitle":258,"heroImage":9880,"ctaButton":281,"ctaLink":282},[237],{"data":9866,"content":9867,"nodeType":74},{},[9868,9874],{"data":9869,"content":9870,"nodeType":250},{},[9871],{"data":9872,"marks":9873,"value":249,"nodeType":82},{},[],{"data":9875,"content":9876,"nodeType":87},{},[9877],{"data":9878,"marks":9879,"value":257,"nodeType":82},{},[],{"metadata":9881,"sys":9884,"fields":9889},{"tags":9882,"concepts":9883},[],[],{"space":9885,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9887,"publishedVersion":62,"revision":44,"locale":29},{"sys":9886},{"type":12,"linkType":13,"id":14},{"sys":9888},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9890},{"url":273,"details":9891,"fileName":279,"contentType":280},{"size":275,"image":9892},{"width":277,"height":278},{"sys":9894,"fields":9897},{"id":9895,"createdAt":9896},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":9898,"slug":9899,"articleIntro":9898,"category":9900},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[9901],{"metadata":9902,"sys":9905,"fields":9912},{"tags":9903,"concepts":9904},[],[],{"space":9906,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9908,"publishedVersion":228,"revision":62,"contentType":9910,"locale":29},{"sys":9907},{"type":12,"linkType":13,"id":14},{"sys":9909},{"id":21,"type":12,"linkType":22},{"sys":9911},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9913,"metaTitle":238,"metaDescription":239,"mainTitle":9914,"subtitle":258,"heroImage":9929,"ctaButton":281,"ctaLink":282},[237],{"data":9915,"content":9916,"nodeType":74},{},[9917,9923],{"data":9918,"content":9919,"nodeType":250},{},[9920],{"data":9921,"marks":9922,"value":249,"nodeType":82},{},[],{"data":9924,"content":9925,"nodeType":87},{},[9926],{"data":9927,"marks":9928,"value":257,"nodeType":82},{},[],{"metadata":9930,"sys":9933,"fields":9938},{"tags":9931,"concepts":9932},[],[],{"space":9934,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9936,"publishedVersion":62,"revision":44,"locale":29},{"sys":9935},{"type":12,"linkType":13,"id":14},{"sys":9937},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9939},{"url":273,"details":9940,"fileName":279,"contentType":280},{"size":275,"image":9941},{"width":277,"height":278},{"sys":9943,"fields":9946},{"id":9944,"createdAt":9945},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":9947,"slug":9948,"articleIntro":9947,"category":9949},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[9950],{"metadata":9951,"sys":9954,"fields":9961},{"tags":9952,"concepts":9953},[],[],{"space":9955,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":9957,"publishedVersion":228,"revision":62,"contentType":9959,"locale":29},{"sys":9956},{"type":12,"linkType":13,"id":14},{"sys":9958},{"id":21,"type":12,"linkType":22},{"sys":9960},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":9962,"metaTitle":238,"metaDescription":239,"mainTitle":9963,"subtitle":258,"heroImage":9978,"ctaButton":281,"ctaLink":282},[237],{"data":9964,"content":9965,"nodeType":74},{},[9966,9972],{"data":9967,"content":9968,"nodeType":250},{},[9969],{"data":9970,"marks":9971,"value":249,"nodeType":82},{},[],{"data":9973,"content":9974,"nodeType":87},{},[9975],{"data":9976,"marks":9977,"value":257,"nodeType":82},{},[],{"metadata":9979,"sys":9982,"fields":9987},{"tags":9980,"concepts":9981},[],[],{"space":9983,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":9985,"publishedVersion":62,"revision":44,"locale":29},{"sys":9984},{"type":12,"linkType":13,"id":14},{"sys":9986},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":9988},{"url":273,"details":9989,"fileName":279,"contentType":280},{"size":275,"image":9990},{"width":277,"height":278},{"sys":9992,"fields":9995},{"id":9993,"createdAt":9994},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":9996,"slug":9997,"articleIntro":9996,"category":9998},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[9999],{"metadata":10000,"sys":10003,"fields":10010},{"tags":10001,"concepts":10002},[],[],{"space":10004,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10006,"publishedVersion":228,"revision":62,"contentType":10008,"locale":29},{"sys":10005},{"type":12,"linkType":13,"id":14},{"sys":10007},{"id":21,"type":12,"linkType":22},{"sys":10009},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10011,"metaTitle":238,"metaDescription":239,"mainTitle":10012,"subtitle":258,"heroImage":10027,"ctaButton":281,"ctaLink":282},[237],{"data":10013,"content":10014,"nodeType":74},{},[10015,10021],{"data":10016,"content":10017,"nodeType":250},{},[10018],{"data":10019,"marks":10020,"value":249,"nodeType":82},{},[],{"data":10022,"content":10023,"nodeType":87},{},[10024],{"data":10025,"marks":10026,"value":257,"nodeType":82},{},[],{"metadata":10028,"sys":10031,"fields":10036},{"tags":10029,"concepts":10030},[],[],{"space":10032,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10034,"publishedVersion":62,"revision":44,"locale":29},{"sys":10033},{"type":12,"linkType":13,"id":14},{"sys":10035},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10037},{"url":273,"details":10038,"fileName":279,"contentType":280},{"size":275,"image":10039},{"width":277,"height":278},{"sys":10041,"fields":10044},{"id":10042,"createdAt":10043},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":10045,"slug":10046,"articleIntro":10045,"category":10047},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[10048],{"metadata":10049,"sys":10052,"fields":10059},{"tags":10050,"concepts":10051},[],[],{"space":10053,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10055,"publishedVersion":228,"revision":62,"contentType":10057,"locale":29},{"sys":10054},{"type":12,"linkType":13,"id":14},{"sys":10056},{"id":21,"type":12,"linkType":22},{"sys":10058},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10060,"metaTitle":238,"metaDescription":239,"mainTitle":10061,"subtitle":258,"heroImage":10076,"ctaButton":281,"ctaLink":282},[237],{"data":10062,"content":10063,"nodeType":74},{},[10064,10070],{"data":10065,"content":10066,"nodeType":250},{},[10067],{"data":10068,"marks":10069,"value":249,"nodeType":82},{},[],{"data":10071,"content":10072,"nodeType":87},{},[10073],{"data":10074,"marks":10075,"value":257,"nodeType":82},{},[],{"metadata":10077,"sys":10080,"fields":10085},{"tags":10078,"concepts":10079},[],[],{"space":10081,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10083,"publishedVersion":62,"revision":44,"locale":29},{"sys":10082},{"type":12,"linkType":13,"id":14},{"sys":10084},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10086},{"url":273,"details":10087,"fileName":279,"contentType":280},{"size":275,"image":10088},{"width":277,"height":278},{"sys":10090,"fields":10092},{"id":10091,"createdAt":1464},"IZVxgFtKjx89x5I04Z8oh",{"title":10093,"slug":10094,"articleIntro":10093,"category":10095},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[10096],{"metadata":10097,"sys":10100,"fields":10107},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10103,"publishedVersion":228,"revision":62,"contentType":10105,"locale":29},{"sys":10102},{"type":12,"linkType":13,"id":14},{"sys":10104},{"id":21,"type":12,"linkType":22},{"sys":10106},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10108,"metaTitle":238,"metaDescription":239,"mainTitle":10109,"subtitle":258,"heroImage":10124,"ctaButton":281,"ctaLink":282},[237],{"data":10110,"content":10111,"nodeType":74},{},[10112,10118],{"data":10113,"content":10114,"nodeType":250},{},[10115],{"data":10116,"marks":10117,"value":249,"nodeType":82},{},[],{"data":10119,"content":10120,"nodeType":87},{},[10121],{"data":10122,"marks":10123,"value":257,"nodeType":82},{},[],{"metadata":10125,"sys":10128,"fields":10133},{"tags":10126,"concepts":10127},[],[],{"space":10129,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10131,"publishedVersion":62,"revision":44,"locale":29},{"sys":10130},{"type":12,"linkType":13,"id":14},{"sys":10132},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10134},{"url":273,"details":10135,"fileName":279,"contentType":280},{"size":275,"image":10136},{"width":277,"height":278},{"sys":10138,"fields":10141},{"id":10139,"createdAt":10140},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":10142,"slug":10143,"articleIntro":-1,"category":10144},"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",[10145],{"metadata":10146,"sys":10149,"fields":10156},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10152,"publishedVersion":228,"revision":62,"contentType":10154,"locale":29},{"sys":10151},{"type":12,"linkType":13,"id":14},{"sys":10153},{"id":21,"type":12,"linkType":22},{"sys":10155},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10157,"metaTitle":238,"metaDescription":239,"mainTitle":10158,"subtitle":258,"heroImage":10173,"ctaButton":281,"ctaLink":282},[237],{"data":10159,"content":10160,"nodeType":74},{},[10161,10167],{"data":10162,"content":10163,"nodeType":250},{},[10164],{"data":10165,"marks":10166,"value":249,"nodeType":82},{},[],{"data":10168,"content":10169,"nodeType":87},{},[10170],{"data":10171,"marks":10172,"value":257,"nodeType":82},{},[],{"metadata":10174,"sys":10177,"fields":10182},{"tags":10175,"concepts":10176},[],[],{"space":10178,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10180,"publishedVersion":62,"revision":44,"locale":29},{"sys":10179},{"type":12,"linkType":13,"id":14},{"sys":10181},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10183},{"url":273,"details":10184,"fileName":279,"contentType":280},{"size":275,"image":10185},{"width":277,"height":278},{"sys":10187,"fields":10190},{"id":10188,"createdAt":10189},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":10191,"slug":10192,"articleIntro":10191,"category":10193},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[10194],{"metadata":10195,"sys":10198,"fields":10205},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10201,"publishedVersion":228,"revision":62,"contentType":10203,"locale":29},{"sys":10200},{"type":12,"linkType":13,"id":14},{"sys":10202},{"id":21,"type":12,"linkType":22},{"sys":10204},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10206,"metaTitle":238,"metaDescription":239,"mainTitle":10207,"subtitle":258,"heroImage":10222,"ctaButton":281,"ctaLink":282},[237],{"data":10208,"content":10209,"nodeType":74},{},[10210,10216],{"data":10211,"content":10212,"nodeType":250},{},[10213],{"data":10214,"marks":10215,"value":249,"nodeType":82},{},[],{"data":10217,"content":10218,"nodeType":87},{},[10219],{"data":10220,"marks":10221,"value":257,"nodeType":82},{},[],{"metadata":10223,"sys":10226,"fields":10231},{"tags":10224,"concepts":10225},[],[],{"space":10227,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10229,"publishedVersion":62,"revision":44,"locale":29},{"sys":10228},{"type":12,"linkType":13,"id":14},{"sys":10230},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10232},{"url":273,"details":10233,"fileName":279,"contentType":280},{"size":275,"image":10234},{"width":277,"height":278},{"sys":10236,"fields":10239},{"id":10237,"createdAt":10238},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":10240,"slug":10241,"articleIntro":10240,"category":10242},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[10243],{"metadata":10244,"sys":10247,"fields":10254},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10250,"publishedVersion":228,"revision":62,"contentType":10252,"locale":29},{"sys":10249},{"type":12,"linkType":13,"id":14},{"sys":10251},{"id":21,"type":12,"linkType":22},{"sys":10253},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10255,"metaTitle":238,"metaDescription":239,"mainTitle":10256,"subtitle":258,"heroImage":10271,"ctaButton":281,"ctaLink":282},[237],{"data":10257,"content":10258,"nodeType":74},{},[10259,10265],{"data":10260,"content":10261,"nodeType":250},{},[10262],{"data":10263,"marks":10264,"value":249,"nodeType":82},{},[],{"data":10266,"content":10267,"nodeType":87},{},[10268],{"data":10269,"marks":10270,"value":257,"nodeType":82},{},[],{"metadata":10272,"sys":10275,"fields":10280},{"tags":10273,"concepts":10274},[],[],{"space":10276,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10278,"publishedVersion":62,"revision":44,"locale":29},{"sys":10277},{"type":12,"linkType":13,"id":14},{"sys":10279},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10281},{"url":273,"details":10282,"fileName":279,"contentType":280},{"size":275,"image":10283},{"width":277,"height":278},{"sys":10285,"fields":10288},{"id":10286,"createdAt":10287},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":10289,"slug":10290,"articleIntro":10289,"category":10291},"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",[10292],{"metadata":10293,"sys":10296,"fields":10303},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10299,"publishedVersion":228,"revision":62,"contentType":10301,"locale":29},{"sys":10298},{"type":12,"linkType":13,"id":14},{"sys":10300},{"id":21,"type":12,"linkType":22},{"sys":10302},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10304,"metaTitle":238,"metaDescription":239,"mainTitle":10305,"subtitle":258,"heroImage":10320,"ctaButton":281,"ctaLink":282},[237],{"data":10306,"content":10307,"nodeType":74},{},[10308,10314],{"data":10309,"content":10310,"nodeType":250},{},[10311],{"data":10312,"marks":10313,"value":249,"nodeType":82},{},[],{"data":10315,"content":10316,"nodeType":87},{},[10317],{"data":10318,"marks":10319,"value":257,"nodeType":82},{},[],{"metadata":10321,"sys":10324,"fields":10329},{"tags":10322,"concepts":10323},[],[],{"space":10325,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10327,"publishedVersion":62,"revision":44,"locale":29},{"sys":10326},{"type":12,"linkType":13,"id":14},{"sys":10328},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10330},{"url":273,"details":10331,"fileName":279,"contentType":280},{"size":275,"image":10332},{"width":277,"height":278},{"sys":10334,"fields":10337},{"id":10335,"createdAt":10336},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":10338,"slug":10339,"articleIntro":10338,"category":10340},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[10341],{"metadata":10342,"sys":10345,"fields":10352},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10348,"publishedVersion":228,"revision":62,"contentType":10350,"locale":29},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":21,"type":12,"linkType":22},{"sys":10351},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10353,"metaTitle":238,"metaDescription":239,"mainTitle":10354,"subtitle":258,"heroImage":10369,"ctaButton":281,"ctaLink":282},[237],{"data":10355,"content":10356,"nodeType":74},{},[10357,10363],{"data":10358,"content":10359,"nodeType":250},{},[10360],{"data":10361,"marks":10362,"value":249,"nodeType":82},{},[],{"data":10364,"content":10365,"nodeType":87},{},[10366],{"data":10367,"marks":10368,"value":257,"nodeType":82},{},[],{"metadata":10370,"sys":10373,"fields":10378},{"tags":10371,"concepts":10372},[],[],{"space":10374,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10376,"publishedVersion":62,"revision":44,"locale":29},{"sys":10375},{"type":12,"linkType":13,"id":14},{"sys":10377},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10379},{"url":273,"details":10380,"fileName":279,"contentType":280},{"size":275,"image":10381},{"width":277,"height":278},{"sys":10383,"fields":10386},{"id":10384,"createdAt":10385},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":10387,"slug":10388,"articleIntro":10387,"category":10389},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[10390],{"metadata":10391,"sys":10394,"fields":10401},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10397,"publishedVersion":228,"revision":62,"contentType":10399,"locale":29},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":21,"type":12,"linkType":22},{"sys":10400},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10402,"metaTitle":238,"metaDescription":239,"mainTitle":10403,"subtitle":258,"heroImage":10418,"ctaButton":281,"ctaLink":282},[237],{"data":10404,"content":10405,"nodeType":74},{},[10406,10412],{"data":10407,"content":10408,"nodeType":250},{},[10409],{"data":10410,"marks":10411,"value":249,"nodeType":82},{},[],{"data":10413,"content":10414,"nodeType":87},{},[10415],{"data":10416,"marks":10417,"value":257,"nodeType":82},{},[],{"metadata":10419,"sys":10422,"fields":10427},{"tags":10420,"concepts":10421},[],[],{"space":10423,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10425,"publishedVersion":62,"revision":44,"locale":29},{"sys":10424},{"type":12,"linkType":13,"id":14},{"sys":10426},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10428},{"url":273,"details":10429,"fileName":279,"contentType":280},{"size":275,"image":10430},{"width":277,"height":278},{"sys":10432,"fields":10435},{"id":10433,"createdAt":10434},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":10436,"slug":10437,"articleIntro":-1,"category":10438},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[10439],{"metadata":10440,"sys":10443,"fields":10450},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10446,"publishedVersion":228,"revision":62,"contentType":10448,"locale":29},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":21,"type":12,"linkType":22},{"sys":10449},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10451,"metaTitle":238,"metaDescription":239,"mainTitle":10452,"subtitle":258,"heroImage":10467,"ctaButton":281,"ctaLink":282},[237],{"data":10453,"content":10454,"nodeType":74},{},[10455,10461],{"data":10456,"content":10457,"nodeType":250},{},[10458],{"data":10459,"marks":10460,"value":249,"nodeType":82},{},[],{"data":10462,"content":10463,"nodeType":87},{},[10464],{"data":10465,"marks":10466,"value":257,"nodeType":82},{},[],{"metadata":10468,"sys":10471,"fields":10476},{"tags":10469,"concepts":10470},[],[],{"space":10472,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10474,"publishedVersion":62,"revision":44,"locale":29},{"sys":10473},{"type":12,"linkType":13,"id":14},{"sys":10475},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10477},{"url":273,"details":10478,"fileName":279,"contentType":280},{"size":275,"image":10479},{"width":277,"height":278},{"sys":10481,"fields":10484},{"id":10482,"createdAt":10483},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":10485,"slug":10486,"articleIntro":10485,"category":10487},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[10488],{"metadata":10489,"sys":10492,"fields":10499},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10495,"publishedVersion":228,"revision":62,"contentType":10497,"locale":29},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":21,"type":12,"linkType":22},{"sys":10498},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10500,"metaTitle":238,"metaDescription":239,"mainTitle":10501,"subtitle":258,"heroImage":10516,"ctaButton":281,"ctaLink":282},[237],{"data":10502,"content":10503,"nodeType":74},{},[10504,10510],{"data":10505,"content":10506,"nodeType":250},{},[10507],{"data":10508,"marks":10509,"value":249,"nodeType":82},{},[],{"data":10511,"content":10512,"nodeType":87},{},[10513],{"data":10514,"marks":10515,"value":257,"nodeType":82},{},[],{"metadata":10517,"sys":10520,"fields":10525},{"tags":10518,"concepts":10519},[],[],{"space":10521,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10523,"publishedVersion":62,"revision":44,"locale":29},{"sys":10522},{"type":12,"linkType":13,"id":14},{"sys":10524},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10526},{"url":273,"details":10527,"fileName":279,"contentType":280},{"size":275,"image":10528},{"width":277,"height":278},{"sys":10530,"fields":10533},{"id":10531,"createdAt":10532},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":10534,"slug":10535,"articleIntro":-1,"category":10536},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[10537],{"metadata":10538,"sys":10541,"fields":10548},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10544,"publishedVersion":228,"revision":62,"contentType":10546,"locale":29},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":21,"type":12,"linkType":22},{"sys":10547},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10549,"metaTitle":238,"metaDescription":239,"mainTitle":10550,"subtitle":258,"heroImage":10565,"ctaButton":281,"ctaLink":282},[237],{"data":10551,"content":10552,"nodeType":74},{},[10553,10559],{"data":10554,"content":10555,"nodeType":250},{},[10556],{"data":10557,"marks":10558,"value":249,"nodeType":82},{},[],{"data":10560,"content":10561,"nodeType":87},{},[10562],{"data":10563,"marks":10564,"value":257,"nodeType":82},{},[],{"metadata":10566,"sys":10569,"fields":10574},{"tags":10567,"concepts":10568},[],[],{"space":10570,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10572,"publishedVersion":62,"revision":44,"locale":29},{"sys":10571},{"type":12,"linkType":13,"id":14},{"sys":10573},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10575},{"url":273,"details":10576,"fileName":279,"contentType":280},{"size":275,"image":10577},{"width":277,"height":278},{"sys":10579,"fields":10582},{"id":10580,"createdAt":10581},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":10583,"slug":10584,"articleIntro":10585,"category":10586},"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.",[10587],{"metadata":10588,"sys":10591,"fields":10598},{"tags":10589,"concepts":10590},[],[],{"space":10592,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10594,"publishedVersion":228,"revision":62,"contentType":10596,"locale":29},{"sys":10593},{"type":12,"linkType":13,"id":14},{"sys":10595},{"id":21,"type":12,"linkType":22},{"sys":10597},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10599,"metaTitle":238,"metaDescription":239,"mainTitle":10600,"subtitle":258,"heroImage":10615,"ctaButton":281,"ctaLink":282},[237],{"data":10601,"content":10602,"nodeType":74},{},[10603,10609],{"data":10604,"content":10605,"nodeType":250},{},[10606],{"data":10607,"marks":10608,"value":249,"nodeType":82},{},[],{"data":10610,"content":10611,"nodeType":87},{},[10612],{"data":10613,"marks":10614,"value":257,"nodeType":82},{},[],{"metadata":10616,"sys":10619,"fields":10624},{"tags":10617,"concepts":10618},[],[],{"space":10620,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10622,"publishedVersion":62,"revision":44,"locale":29},{"sys":10621},{"type":12,"linkType":13,"id":14},{"sys":10623},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10625},{"url":273,"details":10626,"fileName":279,"contentType":280},{"size":275,"image":10627},{"width":277,"height":278},{"sys":10629,"fields":10632},{"id":10630,"createdAt":10631},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":10633,"slug":10634,"articleIntro":10633,"category":10635},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[10636],{"metadata":10637,"sys":10640,"fields":10647},{"tags":10638,"concepts":10639},[],[],{"space":10641,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10643,"publishedVersion":228,"revision":62,"contentType":10645,"locale":29},{"sys":10642},{"type":12,"linkType":13,"id":14},{"sys":10644},{"id":21,"type":12,"linkType":22},{"sys":10646},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10648,"metaTitle":238,"metaDescription":239,"mainTitle":10649,"subtitle":258,"heroImage":10664,"ctaButton":281,"ctaLink":282},[237],{"data":10650,"content":10651,"nodeType":74},{},[10652,10658],{"data":10653,"content":10654,"nodeType":250},{},[10655],{"data":10656,"marks":10657,"value":249,"nodeType":82},{},[],{"data":10659,"content":10660,"nodeType":87},{},[10661],{"data":10662,"marks":10663,"value":257,"nodeType":82},{},[],{"metadata":10665,"sys":10668,"fields":10673},{"tags":10666,"concepts":10667},[],[],{"space":10669,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10671,"publishedVersion":62,"revision":44,"locale":29},{"sys":10670},{"type":12,"linkType":13,"id":14},{"sys":10672},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10674},{"url":273,"details":10675,"fileName":279,"contentType":280},{"size":275,"image":10676},{"width":277,"height":278},{"sys":10678,"fields":10681},{"id":10679,"createdAt":10680},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":10682,"slug":10683,"articleIntro":10682,"category":10684},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[10685],{"metadata":10686,"sys":10689,"fields":10696},{"tags":10687,"concepts":10688},[],[],{"space":10690,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10692,"publishedVersion":228,"revision":62,"contentType":10694,"locale":29},{"sys":10691},{"type":12,"linkType":13,"id":14},{"sys":10693},{"id":21,"type":12,"linkType":22},{"sys":10695},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10697,"metaTitle":238,"metaDescription":239,"mainTitle":10698,"subtitle":258,"heroImage":10713,"ctaButton":281,"ctaLink":282},[237],{"data":10699,"content":10700,"nodeType":74},{},[10701,10707],{"data":10702,"content":10703,"nodeType":250},{},[10704],{"data":10705,"marks":10706,"value":249,"nodeType":82},{},[],{"data":10708,"content":10709,"nodeType":87},{},[10710],{"data":10711,"marks":10712,"value":257,"nodeType":82},{},[],{"metadata":10714,"sys":10717,"fields":10722},{"tags":10715,"concepts":10716},[],[],{"space":10718,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10720,"publishedVersion":62,"revision":44,"locale":29},{"sys":10719},{"type":12,"linkType":13,"id":14},{"sys":10721},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10723},{"url":273,"details":10724,"fileName":279,"contentType":280},{"size":275,"image":10725},{"width":277,"height":278},{"sys":10727,"fields":10730},{"id":10728,"createdAt":10729},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":10731,"slug":10732,"articleIntro":10731,"category":10733},"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",[10734],{"metadata":10735,"sys":10738,"fields":10745},{"tags":10736,"concepts":10737},[],[],{"space":10739,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10741,"publishedVersion":228,"revision":62,"contentType":10743,"locale":29},{"sys":10740},{"type":12,"linkType":13,"id":14},{"sys":10742},{"id":21,"type":12,"linkType":22},{"sys":10744},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10746,"metaTitle":238,"metaDescription":239,"mainTitle":10747,"subtitle":258,"heroImage":10762,"ctaButton":281,"ctaLink":282},[237],{"data":10748,"content":10749,"nodeType":74},{},[10750,10756],{"data":10751,"content":10752,"nodeType":250},{},[10753],{"data":10754,"marks":10755,"value":249,"nodeType":82},{},[],{"data":10757,"content":10758,"nodeType":87},{},[10759],{"data":10760,"marks":10761,"value":257,"nodeType":82},{},[],{"metadata":10763,"sys":10766,"fields":10771},{"tags":10764,"concepts":10765},[],[],{"space":10767,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10769,"publishedVersion":62,"revision":44,"locale":29},{"sys":10768},{"type":12,"linkType":13,"id":14},{"sys":10770},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10772},{"url":273,"details":10773,"fileName":279,"contentType":280},{"size":275,"image":10774},{"width":277,"height":278},{"sys":10776,"fields":10779},{"id":10777,"createdAt":10778},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":10780,"slug":10781,"articleIntro":10780,"category":10782},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[10783],{"metadata":10784,"sys":10787,"fields":10794},{"tags":10785,"concepts":10786},[],[],{"space":10788,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10790,"publishedVersion":228,"revision":62,"contentType":10792,"locale":29},{"sys":10789},{"type":12,"linkType":13,"id":14},{"sys":10791},{"id":21,"type":12,"linkType":22},{"sys":10793},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10795,"metaTitle":238,"metaDescription":239,"mainTitle":10796,"subtitle":258,"heroImage":10811,"ctaButton":281,"ctaLink":282},[237],{"data":10797,"content":10798,"nodeType":74},{},[10799,10805],{"data":10800,"content":10801,"nodeType":250},{},[10802],{"data":10803,"marks":10804,"value":249,"nodeType":82},{},[],{"data":10806,"content":10807,"nodeType":87},{},[10808],{"data":10809,"marks":10810,"value":257,"nodeType":82},{},[],{"metadata":10812,"sys":10815,"fields":10820},{"tags":10813,"concepts":10814},[],[],{"space":10816,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10818,"publishedVersion":62,"revision":44,"locale":29},{"sys":10817},{"type":12,"linkType":13,"id":14},{"sys":10819},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10821},{"url":273,"details":10822,"fileName":279,"contentType":280},{"size":275,"image":10823},{"width":277,"height":278},{"sys":10825,"fields":10828},{"id":10826,"createdAt":10827},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":10829,"slug":10830,"articleIntro":-1,"category":10831},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[10832],{"metadata":10833,"sys":10836,"fields":10843},{"tags":10834,"concepts":10835},[],[],{"space":10837,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10839,"publishedVersion":228,"revision":62,"contentType":10841,"locale":29},{"sys":10838},{"type":12,"linkType":13,"id":14},{"sys":10840},{"id":21,"type":12,"linkType":22},{"sys":10842},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10844,"metaTitle":238,"metaDescription":239,"mainTitle":10845,"subtitle":258,"heroImage":10860,"ctaButton":281,"ctaLink":282},[237],{"data":10846,"content":10847,"nodeType":74},{},[10848,10854],{"data":10849,"content":10850,"nodeType":250},{},[10851],{"data":10852,"marks":10853,"value":249,"nodeType":82},{},[],{"data":10855,"content":10856,"nodeType":87},{},[10857],{"data":10858,"marks":10859,"value":257,"nodeType":82},{},[],{"metadata":10861,"sys":10864,"fields":10869},{"tags":10862,"concepts":10863},[],[],{"space":10865,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10867,"publishedVersion":62,"revision":44,"locale":29},{"sys":10866},{"type":12,"linkType":13,"id":14},{"sys":10868},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10870},{"url":273,"details":10871,"fileName":279,"contentType":280},{"size":275,"image":10872},{"width":277,"height":278},{"sys":10874,"fields":10877},{"id":10875,"createdAt":10876},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":10878,"slug":10879,"articleIntro":10878,"category":10880},"Compte 6156 - Maintenance","compte-6156-maintenance",[10881],{"metadata":10882,"sys":10885,"fields":10892},{"tags":10883,"concepts":10884},[],[],{"space":10886,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10888,"publishedVersion":228,"revision":62,"contentType":10890,"locale":29},{"sys":10887},{"type":12,"linkType":13,"id":14},{"sys":10889},{"id":21,"type":12,"linkType":22},{"sys":10891},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10893,"metaTitle":238,"metaDescription":239,"mainTitle":10894,"subtitle":258,"heroImage":10909,"ctaButton":281,"ctaLink":282},[237],{"data":10895,"content":10896,"nodeType":74},{},[10897,10903],{"data":10898,"content":10899,"nodeType":250},{},[10900],{"data":10901,"marks":10902,"value":249,"nodeType":82},{},[],{"data":10904,"content":10905,"nodeType":87},{},[10906],{"data":10907,"marks":10908,"value":257,"nodeType":82},{},[],{"metadata":10910,"sys":10913,"fields":10918},{"tags":10911,"concepts":10912},[],[],{"space":10914,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10916,"publishedVersion":62,"revision":44,"locale":29},{"sys":10915},{"type":12,"linkType":13,"id":14},{"sys":10917},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10919},{"url":273,"details":10920,"fileName":279,"contentType":280},{"size":275,"image":10921},{"width":277,"height":278},{"sys":10923,"fields":10926},{"id":10924,"createdAt":10925},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":10927,"slug":10928,"articleIntro":-1,"category":10929},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[10930],{"metadata":10931,"sys":10934,"fields":10941},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10937,"publishedVersion":228,"revision":62,"contentType":10939,"locale":29},{"sys":10936},{"type":12,"linkType":13,"id":14},{"sys":10938},{"id":21,"type":12,"linkType":22},{"sys":10940},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10942,"metaTitle":238,"metaDescription":239,"mainTitle":10943,"subtitle":258,"heroImage":10958,"ctaButton":281,"ctaLink":282},[237],{"data":10944,"content":10945,"nodeType":74},{},[10946,10952],{"data":10947,"content":10948,"nodeType":250},{},[10949],{"data":10950,"marks":10951,"value":249,"nodeType":82},{},[],{"data":10953,"content":10954,"nodeType":87},{},[10955],{"data":10956,"marks":10957,"value":257,"nodeType":82},{},[],{"metadata":10959,"sys":10962,"fields":10967},{"tags":10960,"concepts":10961},[],[],{"space":10963,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":10965,"publishedVersion":62,"revision":44,"locale":29},{"sys":10964},{"type":12,"linkType":13,"id":14},{"sys":10966},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":10968},{"url":273,"details":10969,"fileName":279,"contentType":280},{"size":275,"image":10970},{"width":277,"height":278},{"sys":10972,"fields":10975},{"id":10973,"createdAt":10974},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":10976,"slug":10977,"articleIntro":-1,"category":10978},"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",[10979],{"metadata":10980,"sys":10983,"fields":10990},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":10986,"publishedVersion":228,"revision":62,"contentType":10988,"locale":29},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":21,"type":12,"linkType":22},{"sys":10989},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":10991,"metaTitle":238,"metaDescription":239,"mainTitle":10992,"subtitle":258,"heroImage":11007,"ctaButton":281,"ctaLink":282},[237],{"data":10993,"content":10994,"nodeType":74},{},[10995,11001],{"data":10996,"content":10997,"nodeType":250},{},[10998],{"data":10999,"marks":11000,"value":249,"nodeType":82},{},[],{"data":11002,"content":11003,"nodeType":87},{},[11004],{"data":11005,"marks":11006,"value":257,"nodeType":82},{},[],{"metadata":11008,"sys":11011,"fields":11016},{"tags":11009,"concepts":11010},[],[],{"space":11012,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11014,"publishedVersion":62,"revision":44,"locale":29},{"sys":11013},{"type":12,"linkType":13,"id":14},{"sys":11015},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11017},{"url":273,"details":11018,"fileName":279,"contentType":280},{"size":275,"image":11019},{"width":277,"height":278},{"sys":11021,"fields":11024},{"id":11022,"createdAt":11023},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":11025,"slug":11026,"articleIntro":-1,"category":11027},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[11028],{"metadata":11029,"sys":11032,"fields":11039},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11035,"publishedVersion":228,"revision":62,"contentType":11037,"locale":29},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":21,"type":12,"linkType":22},{"sys":11038},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11040,"metaTitle":238,"metaDescription":239,"mainTitle":11041,"subtitle":258,"heroImage":11056,"ctaButton":281,"ctaLink":282},[237],{"data":11042,"content":11043,"nodeType":74},{},[11044,11050],{"data":11045,"content":11046,"nodeType":250},{},[11047],{"data":11048,"marks":11049,"value":249,"nodeType":82},{},[],{"data":11051,"content":11052,"nodeType":87},{},[11053],{"data":11054,"marks":11055,"value":257,"nodeType":82},{},[],{"metadata":11057,"sys":11060,"fields":11065},{"tags":11058,"concepts":11059},[],[],{"space":11061,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11063,"publishedVersion":62,"revision":44,"locale":29},{"sys":11062},{"type":12,"linkType":13,"id":14},{"sys":11064},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11066},{"url":273,"details":11067,"fileName":279,"contentType":280},{"size":275,"image":11068},{"width":277,"height":278},{"sys":11070,"fields":11073},{"id":11071,"createdAt":11072},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":11074,"slug":11075,"articleIntro":11074,"category":11076},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[11077],{"metadata":11078,"sys":11081,"fields":11088},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11084,"publishedVersion":228,"revision":62,"contentType":11086,"locale":29},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":21,"type":12,"linkType":22},{"sys":11087},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11089,"metaTitle":238,"metaDescription":239,"mainTitle":11090,"subtitle":258,"heroImage":11105,"ctaButton":281,"ctaLink":282},[237],{"data":11091,"content":11092,"nodeType":74},{},[11093,11099],{"data":11094,"content":11095,"nodeType":250},{},[11096],{"data":11097,"marks":11098,"value":249,"nodeType":82},{},[],{"data":11100,"content":11101,"nodeType":87},{},[11102],{"data":11103,"marks":11104,"value":257,"nodeType":82},{},[],{"metadata":11106,"sys":11109,"fields":11114},{"tags":11107,"concepts":11108},[],[],{"space":11110,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11112,"publishedVersion":62,"revision":44,"locale":29},{"sys":11111},{"type":12,"linkType":13,"id":14},{"sys":11113},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11115},{"url":273,"details":11116,"fileName":279,"contentType":280},{"size":275,"image":11117},{"width":277,"height":278},{"sys":11119,"fields":11122},{"id":11120,"createdAt":11121},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":11123,"slug":11124,"articleIntro":11123,"category":11125},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[11126],{"metadata":11127,"sys":11130,"fields":11137},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11133,"publishedVersion":228,"revision":62,"contentType":11135,"locale":29},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":21,"type":12,"linkType":22},{"sys":11136},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11138,"metaTitle":238,"metaDescription":239,"mainTitle":11139,"subtitle":258,"heroImage":11154,"ctaButton":281,"ctaLink":282},[237],{"data":11140,"content":11141,"nodeType":74},{},[11142,11148],{"data":11143,"content":11144,"nodeType":250},{},[11145],{"data":11146,"marks":11147,"value":249,"nodeType":82},{},[],{"data":11149,"content":11150,"nodeType":87},{},[11151],{"data":11152,"marks":11153,"value":257,"nodeType":82},{},[],{"metadata":11155,"sys":11158,"fields":11163},{"tags":11156,"concepts":11157},[],[],{"space":11159,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11161,"publishedVersion":62,"revision":44,"locale":29},{"sys":11160},{"type":12,"linkType":13,"id":14},{"sys":11162},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11164},{"url":273,"details":11165,"fileName":279,"contentType":280},{"size":275,"image":11166},{"width":277,"height":278},{"sys":11168,"fields":11171},{"id":11169,"createdAt":11170},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":11172,"slug":11173,"articleIntro":11172,"category":11174},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[11175],{"metadata":11176,"sys":11179,"fields":11186},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11182,"publishedVersion":228,"revision":62,"contentType":11184,"locale":29},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":21,"type":12,"linkType":22},{"sys":11185},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11187,"metaTitle":238,"metaDescription":239,"mainTitle":11188,"subtitle":258,"heroImage":11203,"ctaButton":281,"ctaLink":282},[237],{"data":11189,"content":11190,"nodeType":74},{},[11191,11197],{"data":11192,"content":11193,"nodeType":250},{},[11194],{"data":11195,"marks":11196,"value":249,"nodeType":82},{},[],{"data":11198,"content":11199,"nodeType":87},{},[11200],{"data":11201,"marks":11202,"value":257,"nodeType":82},{},[],{"metadata":11204,"sys":11207,"fields":11212},{"tags":11205,"concepts":11206},[],[],{"space":11208,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11210,"publishedVersion":62,"revision":44,"locale":29},{"sys":11209},{"type":12,"linkType":13,"id":14},{"sys":11211},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11213},{"url":273,"details":11214,"fileName":279,"contentType":280},{"size":275,"image":11215},{"width":277,"height":278},{"sys":11217,"fields":11220},{"id":11218,"createdAt":11219},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":11221,"slug":11222,"articleIntro":11221,"category":11223},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[11224],{"metadata":11225,"sys":11228,"fields":11235},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11231,"publishedVersion":228,"revision":62,"contentType":11233,"locale":29},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":21,"type":12,"linkType":22},{"sys":11234},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11236,"metaTitle":238,"metaDescription":239,"mainTitle":11237,"subtitle":258,"heroImage":11252,"ctaButton":281,"ctaLink":282},[237],{"data":11238,"content":11239,"nodeType":74},{},[11240,11246],{"data":11241,"content":11242,"nodeType":250},{},[11243],{"data":11244,"marks":11245,"value":249,"nodeType":82},{},[],{"data":11247,"content":11248,"nodeType":87},{},[11249],{"data":11250,"marks":11251,"value":257,"nodeType":82},{},[],{"metadata":11253,"sys":11256,"fields":11261},{"tags":11254,"concepts":11255},[],[],{"space":11257,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11259,"publishedVersion":62,"revision":44,"locale":29},{"sys":11258},{"type":12,"linkType":13,"id":14},{"sys":11260},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11262},{"url":273,"details":11263,"fileName":279,"contentType":280},{"size":275,"image":11264},{"width":277,"height":278},{"sys":11266,"fields":11269},{"id":11267,"createdAt":11268},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":11270,"slug":11271,"articleIntro":11270,"category":11272},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[11273],{"metadata":11274,"sys":11277,"fields":11284},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11280,"publishedVersion":228,"revision":62,"contentType":11282,"locale":29},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":21,"type":12,"linkType":22},{"sys":11283},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11285,"metaTitle":238,"metaDescription":239,"mainTitle":11286,"subtitle":258,"heroImage":11301,"ctaButton":281,"ctaLink":282},[237],{"data":11287,"content":11288,"nodeType":74},{},[11289,11295],{"data":11290,"content":11291,"nodeType":250},{},[11292],{"data":11293,"marks":11294,"value":249,"nodeType":82},{},[],{"data":11296,"content":11297,"nodeType":87},{},[11298],{"data":11299,"marks":11300,"value":257,"nodeType":82},{},[],{"metadata":11302,"sys":11305,"fields":11310},{"tags":11303,"concepts":11304},[],[],{"space":11306,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11308,"publishedVersion":62,"revision":44,"locale":29},{"sys":11307},{"type":12,"linkType":13,"id":14},{"sys":11309},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11311},{"url":273,"details":11312,"fileName":279,"contentType":280},{"size":275,"image":11313},{"width":277,"height":278},{"sys":11315,"fields":11318},{"id":11316,"createdAt":11317},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":11319,"slug":11320,"articleIntro":11319,"category":11321},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[11322],{"metadata":11323,"sys":11326,"fields":11333},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11329,"publishedVersion":228,"revision":62,"contentType":11331,"locale":29},{"sys":11328},{"type":12,"linkType":13,"id":14},{"sys":11330},{"id":21,"type":12,"linkType":22},{"sys":11332},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11334,"metaTitle":238,"metaDescription":239,"mainTitle":11335,"subtitle":258,"heroImage":11350,"ctaButton":281,"ctaLink":282},[237],{"data":11336,"content":11337,"nodeType":74},{},[11338,11344],{"data":11339,"content":11340,"nodeType":250},{},[11341],{"data":11342,"marks":11343,"value":249,"nodeType":82},{},[],{"data":11345,"content":11346,"nodeType":87},{},[11347],{"data":11348,"marks":11349,"value":257,"nodeType":82},{},[],{"metadata":11351,"sys":11354,"fields":11359},{"tags":11352,"concepts":11353},[],[],{"space":11355,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11357,"publishedVersion":62,"revision":44,"locale":29},{"sys":11356},{"type":12,"linkType":13,"id":14},{"sys":11358},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11360},{"url":273,"details":11361,"fileName":279,"contentType":280},{"size":275,"image":11362},{"width":277,"height":278},{"sys":11364,"fields":11367},{"id":11365,"createdAt":11366},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":11368,"slug":11369,"articleIntro":11368,"category":11370},"4551 - Principal","compte-4551-principal",[11371],{"metadata":11372,"sys":11375,"fields":11382},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11378,"publishedVersion":228,"revision":62,"contentType":11380,"locale":29},{"sys":11377},{"type":12,"linkType":13,"id":14},{"sys":11379},{"id":21,"type":12,"linkType":22},{"sys":11381},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11383,"metaTitle":238,"metaDescription":239,"mainTitle":11384,"subtitle":258,"heroImage":11399,"ctaButton":281,"ctaLink":282},[237],{"data":11385,"content":11386,"nodeType":74},{},[11387,11393],{"data":11388,"content":11389,"nodeType":250},{},[11390],{"data":11391,"marks":11392,"value":249,"nodeType":82},{},[],{"data":11394,"content":11395,"nodeType":87},{},[11396],{"data":11397,"marks":11398,"value":257,"nodeType":82},{},[],{"metadata":11400,"sys":11403,"fields":11408},{"tags":11401,"concepts":11402},[],[],{"space":11404,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11406,"publishedVersion":62,"revision":44,"locale":29},{"sys":11405},{"type":12,"linkType":13,"id":14},{"sys":11407},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11409},{"url":273,"details":11410,"fileName":279,"contentType":280},{"size":275,"image":11411},{"width":277,"height":278},{"sys":11413,"fields":11416},{"id":11414,"createdAt":11415},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":11417,"slug":11418,"articleIntro":-1,"category":11419},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[11420],{"metadata":11421,"sys":11424,"fields":11431},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11427,"publishedVersion":228,"revision":62,"contentType":11429,"locale":29},{"sys":11426},{"type":12,"linkType":13,"id":14},{"sys":11428},{"id":21,"type":12,"linkType":22},{"sys":11430},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11432,"metaTitle":238,"metaDescription":239,"mainTitle":11433,"subtitle":258,"heroImage":11448,"ctaButton":281,"ctaLink":282},[237],{"data":11434,"content":11435,"nodeType":74},{},[11436,11442],{"data":11437,"content":11438,"nodeType":250},{},[11439],{"data":11440,"marks":11441,"value":249,"nodeType":82},{},[],{"data":11443,"content":11444,"nodeType":87},{},[11445],{"data":11446,"marks":11447,"value":257,"nodeType":82},{},[],{"metadata":11449,"sys":11452,"fields":11457},{"tags":11450,"concepts":11451},[],[],{"space":11453,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11455,"publishedVersion":62,"revision":44,"locale":29},{"sys":11454},{"type":12,"linkType":13,"id":14},{"sys":11456},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11458},{"url":273,"details":11459,"fileName":279,"contentType":280},{"size":275,"image":11460},{"width":277,"height":278},{"sys":11462,"fields":11465},{"id":11463,"createdAt":11464},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":11466,"slug":11467,"articleIntro":-1,"category":11468},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[11469],{"metadata":11470,"sys":11473,"fields":11480},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11476,"publishedVersion":228,"revision":62,"contentType":11478,"locale":29},{"sys":11475},{"type":12,"linkType":13,"id":14},{"sys":11477},{"id":21,"type":12,"linkType":22},{"sys":11479},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11481,"metaTitle":238,"metaDescription":239,"mainTitle":11482,"subtitle":258,"heroImage":11497,"ctaButton":281,"ctaLink":282},[237],{"data":11483,"content":11484,"nodeType":74},{},[11485,11491],{"data":11486,"content":11487,"nodeType":250},{},[11488],{"data":11489,"marks":11490,"value":249,"nodeType":82},{},[],{"data":11492,"content":11493,"nodeType":87},{},[11494],{"data":11495,"marks":11496,"value":257,"nodeType":82},{},[],{"metadata":11498,"sys":11501,"fields":11506},{"tags":11499,"concepts":11500},[],[],{"space":11502,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11504,"publishedVersion":62,"revision":44,"locale":29},{"sys":11503},{"type":12,"linkType":13,"id":14},{"sys":11505},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11507},{"url":273,"details":11508,"fileName":279,"contentType":280},{"size":275,"image":11509},{"width":277,"height":278},{"sys":11511,"fields":11514},{"id":11512,"createdAt":11513},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":11515,"slug":11516,"articleIntro":11515,"category":11517},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[11518],{"metadata":11519,"sys":11522,"fields":11529},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11525,"publishedVersion":228,"revision":62,"contentType":11527,"locale":29},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":21,"type":12,"linkType":22},{"sys":11528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11530,"metaTitle":238,"metaDescription":239,"mainTitle":11531,"subtitle":258,"heroImage":11546,"ctaButton":281,"ctaLink":282},[237],{"data":11532,"content":11533,"nodeType":74},{},[11534,11540],{"data":11535,"content":11536,"nodeType":250},{},[11537],{"data":11538,"marks":11539,"value":249,"nodeType":82},{},[],{"data":11541,"content":11542,"nodeType":87},{},[11543],{"data":11544,"marks":11545,"value":257,"nodeType":82},{},[],{"metadata":11547,"sys":11550,"fields":11555},{"tags":11548,"concepts":11549},[],[],{"space":11551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11553,"publishedVersion":62,"revision":44,"locale":29},{"sys":11552},{"type":12,"linkType":13,"id":14},{"sys":11554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11556},{"url":273,"details":11557,"fileName":279,"contentType":280},{"size":275,"image":11558},{"width":277,"height":278},{"sys":11560,"fields":11563},{"id":11561,"createdAt":11562},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":11564,"slug":11565,"articleIntro":-1,"category":11566},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[11567],{"metadata":11568,"sys":11571,"fields":11578},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11574,"publishedVersion":228,"revision":62,"contentType":11576,"locale":29},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":21,"type":12,"linkType":22},{"sys":11577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11579,"metaTitle":238,"metaDescription":239,"mainTitle":11580,"subtitle":258,"heroImage":11595,"ctaButton":281,"ctaLink":282},[237],{"data":11581,"content":11582,"nodeType":74},{},[11583,11589],{"data":11584,"content":11585,"nodeType":250},{},[11586],{"data":11587,"marks":11588,"value":249,"nodeType":82},{},[],{"data":11590,"content":11591,"nodeType":87},{},[11592],{"data":11593,"marks":11594,"value":257,"nodeType":82},{},[],{"metadata":11596,"sys":11599,"fields":11604},{"tags":11597,"concepts":11598},[],[],{"space":11600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11602,"publishedVersion":62,"revision":44,"locale":29},{"sys":11601},{"type":12,"linkType":13,"id":14},{"sys":11603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11605},{"url":273,"details":11606,"fileName":279,"contentType":280},{"size":275,"image":11607},{"width":277,"height":278},{"sys":11609,"fields":11612},{"id":11610,"createdAt":11611},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":11613,"slug":11614,"articleIntro":11613,"category":11615},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[11616],{"metadata":11617,"sys":11620,"fields":11627},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11623,"publishedVersion":228,"revision":62,"contentType":11625,"locale":29},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":21,"type":12,"linkType":22},{"sys":11626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11628,"metaTitle":238,"metaDescription":239,"mainTitle":11629,"subtitle":258,"heroImage":11644,"ctaButton":281,"ctaLink":282},[237],{"data":11630,"content":11631,"nodeType":74},{},[11632,11638],{"data":11633,"content":11634,"nodeType":250},{},[11635],{"data":11636,"marks":11637,"value":249,"nodeType":82},{},[],{"data":11639,"content":11640,"nodeType":87},{},[11641],{"data":11642,"marks":11643,"value":257,"nodeType":82},{},[],{"metadata":11645,"sys":11648,"fields":11653},{"tags":11646,"concepts":11647},[],[],{"space":11649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11651,"publishedVersion":62,"revision":44,"locale":29},{"sys":11650},{"type":12,"linkType":13,"id":14},{"sys":11652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11654},{"url":273,"details":11655,"fileName":279,"contentType":280},{"size":275,"image":11656},{"width":277,"height":278},{"sys":11658,"fields":11661},{"id":11659,"createdAt":11660},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":11662,"slug":11663,"articleIntro":11662,"category":11664},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[11665],{"metadata":11666,"sys":11669,"fields":11676},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11672,"publishedVersion":228,"revision":62,"contentType":11674,"locale":29},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":21,"type":12,"linkType":22},{"sys":11675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11677,"metaTitle":238,"metaDescription":239,"mainTitle":11678,"subtitle":258,"heroImage":11693,"ctaButton":281,"ctaLink":282},[237],{"data":11679,"content":11680,"nodeType":74},{},[11681,11687],{"data":11682,"content":11683,"nodeType":250},{},[11684],{"data":11685,"marks":11686,"value":249,"nodeType":82},{},[],{"data":11688,"content":11689,"nodeType":87},{},[11690],{"data":11691,"marks":11692,"value":257,"nodeType":82},{},[],{"metadata":11694,"sys":11697,"fields":11702},{"tags":11695,"concepts":11696},[],[],{"space":11698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11700,"publishedVersion":62,"revision":44,"locale":29},{"sys":11699},{"type":12,"linkType":13,"id":14},{"sys":11701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11703},{"url":273,"details":11704,"fileName":279,"contentType":280},{"size":275,"image":11705},{"width":277,"height":278},{"sys":11707,"fields":11710},{"id":11708,"createdAt":11709},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":11711,"slug":11712,"articleIntro":-1,"category":11713},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[11714],{"metadata":11715,"sys":11718,"fields":11725},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11721,"publishedVersion":228,"revision":62,"contentType":11723,"locale":29},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":21,"type":12,"linkType":22},{"sys":11724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11726,"metaTitle":238,"metaDescription":239,"mainTitle":11727,"subtitle":258,"heroImage":11742,"ctaButton":281,"ctaLink":282},[237],{"data":11728,"content":11729,"nodeType":74},{},[11730,11736],{"data":11731,"content":11732,"nodeType":250},{},[11733],{"data":11734,"marks":11735,"value":249,"nodeType":82},{},[],{"data":11737,"content":11738,"nodeType":87},{},[11739],{"data":11740,"marks":11741,"value":257,"nodeType":82},{},[],{"metadata":11743,"sys":11746,"fields":11751},{"tags":11744,"concepts":11745},[],[],{"space":11747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11749,"publishedVersion":62,"revision":44,"locale":29},{"sys":11748},{"type":12,"linkType":13,"id":14},{"sys":11750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11752},{"url":273,"details":11753,"fileName":279,"contentType":280},{"size":275,"image":11754},{"width":277,"height":278},{"sys":11756,"fields":11759},{"id":11757,"createdAt":11758},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":11760,"slug":11761,"articleIntro":11760,"category":11762},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[11763],{"metadata":11764,"sys":11767,"fields":11774},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11770,"publishedVersion":228,"revision":62,"contentType":11772,"locale":29},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":21,"type":12,"linkType":22},{"sys":11773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11775,"metaTitle":238,"metaDescription":239,"mainTitle":11776,"subtitle":258,"heroImage":11791,"ctaButton":281,"ctaLink":282},[237],{"data":11777,"content":11778,"nodeType":74},{},[11779,11785],{"data":11780,"content":11781,"nodeType":250},{},[11782],{"data":11783,"marks":11784,"value":249,"nodeType":82},{},[],{"data":11786,"content":11787,"nodeType":87},{},[11788],{"data":11789,"marks":11790,"value":257,"nodeType":82},{},[],{"metadata":11792,"sys":11795,"fields":11800},{"tags":11793,"concepts":11794},[],[],{"space":11796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11798,"publishedVersion":62,"revision":44,"locale":29},{"sys":11797},{"type":12,"linkType":13,"id":14},{"sys":11799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11801},{"url":273,"details":11802,"fileName":279,"contentType":280},{"size":275,"image":11803},{"width":277,"height":278},{"sys":11805,"fields":11808},{"id":11806,"createdAt":11807},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":11809,"slug":11810,"articleIntro":11809,"category":11811},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[11812],{"metadata":11813,"sys":11816,"fields":11823},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11819,"publishedVersion":228,"revision":62,"contentType":11821,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"sys":11822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11824,"metaTitle":238,"metaDescription":239,"mainTitle":11825,"subtitle":258,"heroImage":11840,"ctaButton":281,"ctaLink":282},[237],{"data":11826,"content":11827,"nodeType":74},{},[11828,11834],{"data":11829,"content":11830,"nodeType":250},{},[11831],{"data":11832,"marks":11833,"value":249,"nodeType":82},{},[],{"data":11835,"content":11836,"nodeType":87},{},[11837],{"data":11838,"marks":11839,"value":257,"nodeType":82},{},[],{"metadata":11841,"sys":11844,"fields":11849},{"tags":11842,"concepts":11843},[],[],{"space":11845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11847,"publishedVersion":62,"revision":44,"locale":29},{"sys":11846},{"type":12,"linkType":13,"id":14},{"sys":11848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11850},{"url":273,"details":11851,"fileName":279,"contentType":280},{"size":275,"image":11852},{"width":277,"height":278},{"sys":11854,"fields":11857},{"id":11855,"createdAt":11856},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":11858,"slug":11859,"articleIntro":-1,"category":11860},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[11861],{"metadata":11862,"sys":11865,"fields":11872},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11868,"publishedVersion":228,"revision":62,"contentType":11870,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"sys":11871},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11873,"metaTitle":238,"metaDescription":239,"mainTitle":11874,"subtitle":258,"heroImage":11889,"ctaButton":281,"ctaLink":282},[237],{"data":11875,"content":11876,"nodeType":74},{},[11877,11883],{"data":11878,"content":11879,"nodeType":250},{},[11880],{"data":11881,"marks":11882,"value":249,"nodeType":82},{},[],{"data":11884,"content":11885,"nodeType":87},{},[11886],{"data":11887,"marks":11888,"value":257,"nodeType":82},{},[],{"metadata":11890,"sys":11893,"fields":11898},{"tags":11891,"concepts":11892},[],[],{"space":11894,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11896,"publishedVersion":62,"revision":44,"locale":29},{"sys":11895},{"type":12,"linkType":13,"id":14},{"sys":11897},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11899},{"url":273,"details":11900,"fileName":279,"contentType":280},{"size":275,"image":11901},{"width":277,"height":278},{"sys":11903,"fields":11906},{"id":11904,"createdAt":11905},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":11907,"slug":11908,"articleIntro":11907,"category":11909},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[11910],{"metadata":11911,"sys":11914,"fields":11921},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11917,"publishedVersion":228,"revision":62,"contentType":11919,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"sys":11920},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11922,"metaTitle":238,"metaDescription":239,"mainTitle":11923,"subtitle":258,"heroImage":11938,"ctaButton":281,"ctaLink":282},[237],{"data":11924,"content":11925,"nodeType":74},{},[11926,11932],{"data":11927,"content":11928,"nodeType":250},{},[11929],{"data":11930,"marks":11931,"value":249,"nodeType":82},{},[],{"data":11933,"content":11934,"nodeType":87},{},[11935],{"data":11936,"marks":11937,"value":257,"nodeType":82},{},[],{"metadata":11939,"sys":11942,"fields":11947},{"tags":11940,"concepts":11941},[],[],{"space":11943,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11945,"publishedVersion":62,"revision":44,"locale":29},{"sys":11944},{"type":12,"linkType":13,"id":14},{"sys":11946},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11948},{"url":273,"details":11949,"fileName":279,"contentType":280},{"size":275,"image":11950},{"width":277,"height":278},{"sys":11952,"fields":11955},{"id":11953,"createdAt":11954},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":11956,"slug":11957,"articleIntro":-1,"category":11958},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[11959],{"metadata":11960,"sys":11963,"fields":11970},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":11966,"publishedVersion":228,"revision":62,"contentType":11968,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"sys":11969},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":11971,"metaTitle":238,"metaDescription":239,"mainTitle":11972,"subtitle":258,"heroImage":11987,"ctaButton":281,"ctaLink":282},[237],{"data":11973,"content":11974,"nodeType":74},{},[11975,11981],{"data":11976,"content":11977,"nodeType":250},{},[11978],{"data":11979,"marks":11980,"value":249,"nodeType":82},{},[],{"data":11982,"content":11983,"nodeType":87},{},[11984],{"data":11985,"marks":11986,"value":257,"nodeType":82},{},[],{"metadata":11988,"sys":11991,"fields":11996},{"tags":11989,"concepts":11990},[],[],{"space":11992,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":11994,"publishedVersion":62,"revision":44,"locale":29},{"sys":11993},{"type":12,"linkType":13,"id":14},{"sys":11995},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":11997},{"url":273,"details":11998,"fileName":279,"contentType":280},{"size":275,"image":11999},{"width":277,"height":278},{"sys":12001,"fields":12004},{"id":12002,"createdAt":12003},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":12005,"slug":12006,"articleIntro":-1,"category":12007},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[12008],{"metadata":12009,"sys":12012,"fields":12019},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12015,"publishedVersion":228,"revision":62,"contentType":12017,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"sys":12018},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12020,"metaTitle":238,"metaDescription":239,"mainTitle":12021,"subtitle":258,"heroImage":12036,"ctaButton":281,"ctaLink":282},[237],{"data":12022,"content":12023,"nodeType":74},{},[12024,12030],{"data":12025,"content":12026,"nodeType":250},{},[12027],{"data":12028,"marks":12029,"value":249,"nodeType":82},{},[],{"data":12031,"content":12032,"nodeType":87},{},[12033],{"data":12034,"marks":12035,"value":257,"nodeType":82},{},[],{"metadata":12037,"sys":12040,"fields":12045},{"tags":12038,"concepts":12039},[],[],{"space":12041,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12043,"publishedVersion":62,"revision":44,"locale":29},{"sys":12042},{"type":12,"linkType":13,"id":14},{"sys":12044},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12046},{"url":273,"details":12047,"fileName":279,"contentType":280},{"size":275,"image":12048},{"width":277,"height":278},{"sys":12050,"fields":12053},{"id":12051,"createdAt":12052},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":12054,"slug":12055,"articleIntro":12054,"category":12056},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[12057],{"metadata":12058,"sys":12061,"fields":12068},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12064,"publishedVersion":228,"revision":62,"contentType":12066,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"sys":12067},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12069,"metaTitle":238,"metaDescription":239,"mainTitle":12070,"subtitle":258,"heroImage":12085,"ctaButton":281,"ctaLink":282},[237],{"data":12071,"content":12072,"nodeType":74},{},[12073,12079],{"data":12074,"content":12075,"nodeType":250},{},[12076],{"data":12077,"marks":12078,"value":249,"nodeType":82},{},[],{"data":12080,"content":12081,"nodeType":87},{},[12082],{"data":12083,"marks":12084,"value":257,"nodeType":82},{},[],{"metadata":12086,"sys":12089,"fields":12094},{"tags":12087,"concepts":12088},[],[],{"space":12090,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12092,"publishedVersion":62,"revision":44,"locale":29},{"sys":12091},{"type":12,"linkType":13,"id":14},{"sys":12093},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12095},{"url":273,"details":12096,"fileName":279,"contentType":280},{"size":275,"image":12097},{"width":277,"height":278},{"sys":12099,"fields":12102},{"id":12100,"createdAt":12101},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":12103,"slug":12104,"articleIntro":12103,"category":12105},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[12106],{"metadata":12107,"sys":12110,"fields":12117},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12113,"publishedVersion":228,"revision":62,"contentType":12115,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"sys":12116},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12118,"metaTitle":238,"metaDescription":239,"mainTitle":12119,"subtitle":258,"heroImage":12134,"ctaButton":281,"ctaLink":282},[237],{"data":12120,"content":12121,"nodeType":74},{},[12122,12128],{"data":12123,"content":12124,"nodeType":250},{},[12125],{"data":12126,"marks":12127,"value":249,"nodeType":82},{},[],{"data":12129,"content":12130,"nodeType":87},{},[12131],{"data":12132,"marks":12133,"value":257,"nodeType":82},{},[],{"metadata":12135,"sys":12138,"fields":12143},{"tags":12136,"concepts":12137},[],[],{"space":12139,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12141,"publishedVersion":62,"revision":44,"locale":29},{"sys":12140},{"type":12,"linkType":13,"id":14},{"sys":12142},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12144},{"url":273,"details":12145,"fileName":279,"contentType":280},{"size":275,"image":12146},{"width":277,"height":278},{"sys":12148,"fields":12151},{"id":12149,"createdAt":12150},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":12152,"slug":12153,"articleIntro":-1,"category":12154},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[12155],{"metadata":12156,"sys":12159,"fields":12166},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12162,"publishedVersion":228,"revision":62,"contentType":12164,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"sys":12165},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12167,"metaTitle":238,"metaDescription":239,"mainTitle":12168,"subtitle":258,"heroImage":12183,"ctaButton":281,"ctaLink":282},[237],{"data":12169,"content":12170,"nodeType":74},{},[12171,12177],{"data":12172,"content":12173,"nodeType":250},{},[12174],{"data":12175,"marks":12176,"value":249,"nodeType":82},{},[],{"data":12178,"content":12179,"nodeType":87},{},[12180],{"data":12181,"marks":12182,"value":257,"nodeType":82},{},[],{"metadata":12184,"sys":12187,"fields":12192},{"tags":12185,"concepts":12186},[],[],{"space":12188,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12190,"publishedVersion":62,"revision":44,"locale":29},{"sys":12189},{"type":12,"linkType":13,"id":14},{"sys":12191},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12193},{"url":273,"details":12194,"fileName":279,"contentType":280},{"size":275,"image":12195},{"width":277,"height":278},{"sys":12197,"fields":12200},{"id":12198,"createdAt":12199},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":12201,"slug":12202,"articleIntro":-1,"category":12203},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[12204],{"metadata":12205,"sys":12208,"fields":12215},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12211,"publishedVersion":228,"revision":62,"contentType":12213,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"sys":12214},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12216,"metaTitle":238,"metaDescription":239,"mainTitle":12217,"subtitle":258,"heroImage":12232,"ctaButton":281,"ctaLink":282},[237],{"data":12218,"content":12219,"nodeType":74},{},[12220,12226],{"data":12221,"content":12222,"nodeType":250},{},[12223],{"data":12224,"marks":12225,"value":249,"nodeType":82},{},[],{"data":12227,"content":12228,"nodeType":87},{},[12229],{"data":12230,"marks":12231,"value":257,"nodeType":82},{},[],{"metadata":12233,"sys":12236,"fields":12241},{"tags":12234,"concepts":12235},[],[],{"space":12237,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12239,"publishedVersion":62,"revision":44,"locale":29},{"sys":12238},{"type":12,"linkType":13,"id":14},{"sys":12240},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12242},{"url":273,"details":12243,"fileName":279,"contentType":280},{"size":275,"image":12244},{"width":277,"height":278},{"sys":12246,"fields":12249},{"id":12247,"createdAt":12248},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":12250,"slug":12251,"articleIntro":12250,"category":12252},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[12253],{"metadata":12254,"sys":12257,"fields":12264},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12260,"publishedVersion":228,"revision":62,"contentType":12262,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"sys":12263},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12265,"metaTitle":238,"metaDescription":239,"mainTitle":12266,"subtitle":258,"heroImage":12281,"ctaButton":281,"ctaLink":282},[237],{"data":12267,"content":12268,"nodeType":74},{},[12269,12275],{"data":12270,"content":12271,"nodeType":250},{},[12272],{"data":12273,"marks":12274,"value":249,"nodeType":82},{},[],{"data":12276,"content":12277,"nodeType":87},{},[12278],{"data":12279,"marks":12280,"value":257,"nodeType":82},{},[],{"metadata":12282,"sys":12285,"fields":12290},{"tags":12283,"concepts":12284},[],[],{"space":12286,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12288,"publishedVersion":62,"revision":44,"locale":29},{"sys":12287},{"type":12,"linkType":13,"id":14},{"sys":12289},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12291},{"url":273,"details":12292,"fileName":279,"contentType":280},{"size":275,"image":12293},{"width":277,"height":278},{"sys":12295,"fields":12298},{"id":12296,"createdAt":12297},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":12299,"slug":12300,"articleIntro":12299,"category":12301},"472 - Comptes d'attente","compte-472-comptes-d-attente",[12302],{"metadata":12303,"sys":12306,"fields":12313},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12309,"publishedVersion":228,"revision":62,"contentType":12311,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"sys":12312},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12314,"metaTitle":238,"metaDescription":239,"mainTitle":12315,"subtitle":258,"heroImage":12330,"ctaButton":281,"ctaLink":282},[237],{"data":12316,"content":12317,"nodeType":74},{},[12318,12324],{"data":12319,"content":12320,"nodeType":250},{},[12321],{"data":12322,"marks":12323,"value":249,"nodeType":82},{},[],{"data":12325,"content":12326,"nodeType":87},{},[12327],{"data":12328,"marks":12329,"value":257,"nodeType":82},{},[],{"metadata":12331,"sys":12334,"fields":12339},{"tags":12332,"concepts":12333},[],[],{"space":12335,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12337,"publishedVersion":62,"revision":44,"locale":29},{"sys":12336},{"type":12,"linkType":13,"id":14},{"sys":12338},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12340},{"url":273,"details":12341,"fileName":279,"contentType":280},{"size":275,"image":12342},{"width":277,"height":278},{"sys":12344,"fields":12347},{"id":12345,"createdAt":12346},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":12348,"slug":12349,"articleIntro":12348,"category":12350},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[12351],{"metadata":12352,"sys":12355,"fields":12362},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12358,"publishedVersion":228,"revision":62,"contentType":12360,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"sys":12361},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12363,"metaTitle":238,"metaDescription":239,"mainTitle":12364,"subtitle":258,"heroImage":12379,"ctaButton":281,"ctaLink":282},[237],{"data":12365,"content":12366,"nodeType":74},{},[12367,12373],{"data":12368,"content":12369,"nodeType":250},{},[12370],{"data":12371,"marks":12372,"value":249,"nodeType":82},{},[],{"data":12374,"content":12375,"nodeType":87},{},[12376],{"data":12377,"marks":12378,"value":257,"nodeType":82},{},[],{"metadata":12380,"sys":12383,"fields":12388},{"tags":12381,"concepts":12382},[],[],{"space":12384,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12386,"publishedVersion":62,"revision":44,"locale":29},{"sys":12385},{"type":12,"linkType":13,"id":14},{"sys":12387},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12389},{"url":273,"details":12390,"fileName":279,"contentType":280},{"size":275,"image":12391},{"width":277,"height":278},{"sys":12393,"fields":12396},{"id":12394,"createdAt":12395},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":12397,"slug":12398,"articleIntro":12397,"category":12399},"Compte 2131 - Bâtiments","compte-2131-batiments",[12400],{"metadata":12401,"sys":12404,"fields":12411},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12407,"publishedVersion":228,"revision":62,"contentType":12409,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"sys":12410},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12412,"metaTitle":238,"metaDescription":239,"mainTitle":12413,"subtitle":258,"heroImage":12428,"ctaButton":281,"ctaLink":282},[237],{"data":12414,"content":12415,"nodeType":74},{},[12416,12422],{"data":12417,"content":12418,"nodeType":250},{},[12419],{"data":12420,"marks":12421,"value":249,"nodeType":82},{},[],{"data":12423,"content":12424,"nodeType":87},{},[12425],{"data":12426,"marks":12427,"value":257,"nodeType":82},{},[],{"metadata":12429,"sys":12432,"fields":12437},{"tags":12430,"concepts":12431},[],[],{"space":12433,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12435,"publishedVersion":62,"revision":44,"locale":29},{"sys":12434},{"type":12,"linkType":13,"id":14},{"sys":12436},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12438},{"url":273,"details":12439,"fileName":279,"contentType":280},{"size":275,"image":12440},{"width":277,"height":278},{"sys":12442,"fields":12445},{"id":12443,"createdAt":12444},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12446,"slug":12447,"articleIntro":12446,"category":12448},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12449],{"metadata":12450,"sys":12453,"fields":12460},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12456,"publishedVersion":228,"revision":62,"contentType":12458,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"sys":12459},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12461,"metaTitle":238,"metaDescription":239,"mainTitle":12462,"subtitle":258,"heroImage":12477,"ctaButton":281,"ctaLink":282},[237],{"data":12463,"content":12464,"nodeType":74},{},[12465,12471],{"data":12466,"content":12467,"nodeType":250},{},[12468],{"data":12469,"marks":12470,"value":249,"nodeType":82},{},[],{"data":12472,"content":12473,"nodeType":87},{},[12474],{"data":12475,"marks":12476,"value":257,"nodeType":82},{},[],{"metadata":12478,"sys":12481,"fields":12486},{"tags":12479,"concepts":12480},[],[],{"space":12482,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12484,"publishedVersion":62,"revision":44,"locale":29},{"sys":12483},{"type":12,"linkType":13,"id":14},{"sys":12485},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12487},{"url":273,"details":12488,"fileName":279,"contentType":280},{"size":275,"image":12489},{"width":277,"height":278},{"sys":12491,"fields":12494},{"id":12492,"createdAt":12493},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":12495,"slug":12496,"articleIntro":12495,"category":12497},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[12498],{"metadata":12499,"sys":12502,"fields":12509},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12505,"publishedVersion":228,"revision":62,"contentType":12507,"locale":29},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":21,"type":12,"linkType":22},{"sys":12508},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12510,"metaTitle":238,"metaDescription":239,"mainTitle":12511,"subtitle":258,"heroImage":12526,"ctaButton":281,"ctaLink":282},[237],{"data":12512,"content":12513,"nodeType":74},{},[12514,12520],{"data":12515,"content":12516,"nodeType":250},{},[12517],{"data":12518,"marks":12519,"value":249,"nodeType":82},{},[],{"data":12521,"content":12522,"nodeType":87},{},[12523],{"data":12524,"marks":12525,"value":257,"nodeType":82},{},[],{"metadata":12527,"sys":12530,"fields":12535},{"tags":12528,"concepts":12529},[],[],{"space":12531,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12533,"publishedVersion":62,"revision":44,"locale":29},{"sys":12532},{"type":12,"linkType":13,"id":14},{"sys":12534},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12536},{"url":273,"details":12537,"fileName":279,"contentType":280},{"size":275,"image":12538},{"width":277,"height":278},{"sys":12540,"fields":12543},{"id":12541,"createdAt":12542},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":12544,"slug":12545,"articleIntro":12544,"category":12546},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[12547],{"metadata":12548,"sys":12551,"fields":12558},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12554,"publishedVersion":228,"revision":62,"contentType":12556,"locale":29},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":21,"type":12,"linkType":22},{"sys":12557},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12559,"metaTitle":238,"metaDescription":239,"mainTitle":12560,"subtitle":258,"heroImage":12575,"ctaButton":281,"ctaLink":282},[237],{"data":12561,"content":12562,"nodeType":74},{},[12563,12569],{"data":12564,"content":12565,"nodeType":250},{},[12566],{"data":12567,"marks":12568,"value":249,"nodeType":82},{},[],{"data":12570,"content":12571,"nodeType":87},{},[12572],{"data":12573,"marks":12574,"value":257,"nodeType":82},{},[],{"metadata":12576,"sys":12579,"fields":12584},{"tags":12577,"concepts":12578},[],[],{"space":12580,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12582,"publishedVersion":62,"revision":44,"locale":29},{"sys":12581},{"type":12,"linkType":13,"id":14},{"sys":12583},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12585},{"url":273,"details":12586,"fileName":279,"contentType":280},{"size":275,"image":12587},{"width":277,"height":278},{"sys":12589,"fields":12592},{"id":12590,"createdAt":12591},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":12593,"slug":12594,"articleIntro":12593,"category":12595},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[12596],{"metadata":12597,"sys":12600,"fields":12607},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12603,"publishedVersion":228,"revision":62,"contentType":12605,"locale":29},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":21,"type":12,"linkType":22},{"sys":12606},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12608,"metaTitle":238,"metaDescription":239,"mainTitle":12609,"subtitle":258,"heroImage":12624,"ctaButton":281,"ctaLink":282},[237],{"data":12610,"content":12611,"nodeType":74},{},[12612,12618],{"data":12613,"content":12614,"nodeType":250},{},[12615],{"data":12616,"marks":12617,"value":249,"nodeType":82},{},[],{"data":12619,"content":12620,"nodeType":87},{},[12621],{"data":12622,"marks":12623,"value":257,"nodeType":82},{},[],{"metadata":12625,"sys":12628,"fields":12633},{"tags":12626,"concepts":12627},[],[],{"space":12629,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12631,"publishedVersion":62,"revision":44,"locale":29},{"sys":12630},{"type":12,"linkType":13,"id":14},{"sys":12632},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12634},{"url":273,"details":12635,"fileName":279,"contentType":280},{"size":275,"image":12636},{"width":277,"height":278},{"sys":12638,"fields":12641},{"id":12639,"createdAt":12640},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":12642,"slug":12643,"articleIntro":12644,"category":12645},"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.",[12646],{"metadata":12647,"sys":12650,"fields":12657},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12653,"publishedVersion":228,"revision":62,"contentType":12655,"locale":29},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":21,"type":12,"linkType":22},{"sys":12656},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12658,"metaTitle":238,"metaDescription":239,"mainTitle":12659,"subtitle":258,"heroImage":12674,"ctaButton":281,"ctaLink":282},[237],{"data":12660,"content":12661,"nodeType":74},{},[12662,12668],{"data":12663,"content":12664,"nodeType":250},{},[12665],{"data":12666,"marks":12667,"value":249,"nodeType":82},{},[],{"data":12669,"content":12670,"nodeType":87},{},[12671],{"data":12672,"marks":12673,"value":257,"nodeType":82},{},[],{"metadata":12675,"sys":12678,"fields":12683},{"tags":12676,"concepts":12677},[],[],{"space":12679,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12681,"publishedVersion":62,"revision":44,"locale":29},{"sys":12680},{"type":12,"linkType":13,"id":14},{"sys":12682},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12684},{"url":273,"details":12685,"fileName":279,"contentType":280},{"size":275,"image":12686},{"width":277,"height":278},{"sys":12688,"fields":12691},{"id":12689,"createdAt":12690},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":12692,"slug":12693,"articleIntro":12692,"category":12694},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[12695],{"metadata":12696,"sys":12699,"fields":12706},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12702,"publishedVersion":228,"revision":62,"contentType":12704,"locale":29},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":21,"type":12,"linkType":22},{"sys":12705},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12707,"metaTitle":238,"metaDescription":239,"mainTitle":12708,"subtitle":258,"heroImage":12723,"ctaButton":281,"ctaLink":282},[237],{"data":12709,"content":12710,"nodeType":74},{},[12711,12717],{"data":12712,"content":12713,"nodeType":250},{},[12714],{"data":12715,"marks":12716,"value":249,"nodeType":82},{},[],{"data":12718,"content":12719,"nodeType":87},{},[12720],{"data":12721,"marks":12722,"value":257,"nodeType":82},{},[],{"metadata":12724,"sys":12727,"fields":12732},{"tags":12725,"concepts":12726},[],[],{"space":12728,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12730,"publishedVersion":62,"revision":44,"locale":29},{"sys":12729},{"type":12,"linkType":13,"id":14},{"sys":12731},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12733},{"url":273,"details":12734,"fileName":279,"contentType":280},{"size":275,"image":12735},{"width":277,"height":278},{"sys":12737,"fields":12740},{"id":12738,"createdAt":12739},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":12741,"slug":12742,"articleIntro":12741,"category":12743},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[12744],{"metadata":12745,"sys":12748,"fields":12755},{"tags":12746,"concepts":12747},[],[],{"space":12749,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12751,"publishedVersion":228,"revision":62,"contentType":12753,"locale":29},{"sys":12750},{"type":12,"linkType":13,"id":14},{"sys":12752},{"id":21,"type":12,"linkType":22},{"sys":12754},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12756,"metaTitle":238,"metaDescription":239,"mainTitle":12757,"subtitle":258,"heroImage":12772,"ctaButton":281,"ctaLink":282},[237],{"data":12758,"content":12759,"nodeType":74},{},[12760,12766],{"data":12761,"content":12762,"nodeType":250},{},[12763],{"data":12764,"marks":12765,"value":249,"nodeType":82},{},[],{"data":12767,"content":12768,"nodeType":87},{},[12769],{"data":12770,"marks":12771,"value":257,"nodeType":82},{},[],{"metadata":12773,"sys":12776,"fields":12781},{"tags":12774,"concepts":12775},[],[],{"space":12777,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12779,"publishedVersion":62,"revision":44,"locale":29},{"sys":12778},{"type":12,"linkType":13,"id":14},{"sys":12780},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12782},{"url":273,"details":12783,"fileName":279,"contentType":280},{"size":275,"image":12784},{"width":277,"height":278},{"sys":12786,"fields":12789},{"id":12787,"createdAt":12788},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":12790,"slug":12791,"articleIntro":-1,"category":12792},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[12793],{"metadata":12794,"sys":12797,"fields":12804},{"tags":12795,"concepts":12796},[],[],{"space":12798,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12800,"publishedVersion":228,"revision":62,"contentType":12802,"locale":29},{"sys":12799},{"type":12,"linkType":13,"id":14},{"sys":12801},{"id":21,"type":12,"linkType":22},{"sys":12803},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12805,"metaTitle":238,"metaDescription":239,"mainTitle":12806,"subtitle":258,"heroImage":12821,"ctaButton":281,"ctaLink":282},[237],{"data":12807,"content":12808,"nodeType":74},{},[12809,12815],{"data":12810,"content":12811,"nodeType":250},{},[12812],{"data":12813,"marks":12814,"value":249,"nodeType":82},{},[],{"data":12816,"content":12817,"nodeType":87},{},[12818],{"data":12819,"marks":12820,"value":257,"nodeType":82},{},[],{"metadata":12822,"sys":12825,"fields":12830},{"tags":12823,"concepts":12824},[],[],{"space":12826,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12828,"publishedVersion":62,"revision":44,"locale":29},{"sys":12827},{"type":12,"linkType":13,"id":14},{"sys":12829},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12831},{"url":273,"details":12832,"fileName":279,"contentType":280},{"size":275,"image":12833},{"width":277,"height":278},{"sys":12835,"fields":12838},{"id":12836,"createdAt":12837},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":12839,"slug":12840,"articleIntro":12839,"category":12841},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[12842],{"metadata":12843,"sys":12846,"fields":12853},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12849,"publishedVersion":228,"revision":62,"contentType":12851,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"sys":12852},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12854,"metaTitle":238,"metaDescription":239,"mainTitle":12855,"subtitle":258,"heroImage":12870,"ctaButton":281,"ctaLink":282},[237],{"data":12856,"content":12857,"nodeType":74},{},[12858,12864],{"data":12859,"content":12860,"nodeType":250},{},[12861],{"data":12862,"marks":12863,"value":249,"nodeType":82},{},[],{"data":12865,"content":12866,"nodeType":87},{},[12867],{"data":12868,"marks":12869,"value":257,"nodeType":82},{},[],{"metadata":12871,"sys":12874,"fields":12879},{"tags":12872,"concepts":12873},[],[],{"space":12875,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12877,"publishedVersion":62,"revision":44,"locale":29},{"sys":12876},{"type":12,"linkType":13,"id":14},{"sys":12878},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12880},{"url":273,"details":12881,"fileName":279,"contentType":280},{"size":275,"image":12882},{"width":277,"height":278},{"sys":12884,"fields":12887},{"id":12885,"createdAt":12886},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":12888,"slug":12889,"articleIntro":-1,"category":12890},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[12891],{"metadata":12892,"sys":12895,"fields":12902},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12898,"publishedVersion":228,"revision":62,"contentType":12900,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"sys":12901},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12903,"metaTitle":238,"metaDescription":239,"mainTitle":12904,"subtitle":258,"heroImage":12919,"ctaButton":281,"ctaLink":282},[237],{"data":12905,"content":12906,"nodeType":74},{},[12907,12913],{"data":12908,"content":12909,"nodeType":250},{},[12910],{"data":12911,"marks":12912,"value":249,"nodeType":82},{},[],{"data":12914,"content":12915,"nodeType":87},{},[12916],{"data":12917,"marks":12918,"value":257,"nodeType":82},{},[],{"metadata":12920,"sys":12923,"fields":12928},{"tags":12921,"concepts":12922},[],[],{"space":12924,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12926,"publishedVersion":62,"revision":44,"locale":29},{"sys":12925},{"type":12,"linkType":13,"id":14},{"sys":12927},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12929},{"url":273,"details":12930,"fileName":279,"contentType":280},{"size":275,"image":12931},{"width":277,"height":278},{"sys":12933,"fields":12936},{"id":12934,"createdAt":12935},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":12937,"slug":12938,"articleIntro":12937,"category":12939},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[12940],{"metadata":12941,"sys":12944,"fields":12951},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12947,"publishedVersion":228,"revision":62,"contentType":12949,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"sys":12950},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":12952,"metaTitle":238,"metaDescription":239,"mainTitle":12953,"subtitle":258,"heroImage":12968,"ctaButton":281,"ctaLink":282},[237],{"data":12954,"content":12955,"nodeType":74},{},[12956,12962],{"data":12957,"content":12958,"nodeType":250},{},[12959],{"data":12960,"marks":12961,"value":249,"nodeType":82},{},[],{"data":12963,"content":12964,"nodeType":87},{},[12965],{"data":12966,"marks":12967,"value":257,"nodeType":82},{},[],{"metadata":12969,"sys":12972,"fields":12977},{"tags":12970,"concepts":12971},[],[],{"space":12973,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":12975,"publishedVersion":62,"revision":44,"locale":29},{"sys":12974},{"type":12,"linkType":13,"id":14},{"sys":12976},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":12978},{"url":273,"details":12979,"fileName":279,"contentType":280},{"size":275,"image":12980},{"width":277,"height":278},{"sys":12982,"fields":12985},{"id":12983,"createdAt":12984},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":12986,"slug":12987,"articleIntro":12986,"category":12988},"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",[12989],{"metadata":12990,"sys":12993,"fields":13000},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":12996,"publishedVersion":228,"revision":62,"contentType":12998,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"sys":12999},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13001,"metaTitle":238,"metaDescription":239,"mainTitle":13002,"subtitle":258,"heroImage":13017,"ctaButton":281,"ctaLink":282},[237],{"data":13003,"content":13004,"nodeType":74},{},[13005,13011],{"data":13006,"content":13007,"nodeType":250},{},[13008],{"data":13009,"marks":13010,"value":249,"nodeType":82},{},[],{"data":13012,"content":13013,"nodeType":87},{},[13014],{"data":13015,"marks":13016,"value":257,"nodeType":82},{},[],{"metadata":13018,"sys":13021,"fields":13026},{"tags":13019,"concepts":13020},[],[],{"space":13022,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13024,"publishedVersion":62,"revision":44,"locale":29},{"sys":13023},{"type":12,"linkType":13,"id":14},{"sys":13025},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13027},{"url":273,"details":13028,"fileName":279,"contentType":280},{"size":275,"image":13029},{"width":277,"height":278},{"sys":13031,"fields":13034},{"id":13032,"createdAt":13033},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":13035,"slug":13036,"articleIntro":-1,"category":13037},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[13038],{"metadata":13039,"sys":13042,"fields":13049},{"tags":13040,"concepts":13041},[],[],{"space":13043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13045,"publishedVersion":228,"revision":62,"contentType":13047,"locale":29},{"sys":13044},{"type":12,"linkType":13,"id":14},{"sys":13046},{"id":21,"type":12,"linkType":22},{"sys":13048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13050,"metaTitle":238,"metaDescription":239,"mainTitle":13051,"subtitle":258,"heroImage":13066,"ctaButton":281,"ctaLink":282},[237],{"data":13052,"content":13053,"nodeType":74},{},[13054,13060],{"data":13055,"content":13056,"nodeType":250},{},[13057],{"data":13058,"marks":13059,"value":249,"nodeType":82},{},[],{"data":13061,"content":13062,"nodeType":87},{},[13063],{"data":13064,"marks":13065,"value":257,"nodeType":82},{},[],{"metadata":13067,"sys":13070,"fields":13075},{"tags":13068,"concepts":13069},[],[],{"space":13071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13073,"publishedVersion":62,"revision":44,"locale":29},{"sys":13072},{"type":12,"linkType":13,"id":14},{"sys":13074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13076},{"url":273,"details":13077,"fileName":279,"contentType":280},{"size":275,"image":13078},{"width":277,"height":278},{"sys":13080,"fields":13083},{"id":13081,"createdAt":13082},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":13084,"slug":13085,"articleIntro":13084,"category":13086},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[13087],{"metadata":13088,"sys":13091,"fields":13098},{"tags":13089,"concepts":13090},[],[],{"space":13092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13094,"publishedVersion":228,"revision":62,"contentType":13096,"locale":29},{"sys":13093},{"type":12,"linkType":13,"id":14},{"sys":13095},{"id":21,"type":12,"linkType":22},{"sys":13097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13099,"metaTitle":238,"metaDescription":239,"mainTitle":13100,"subtitle":258,"heroImage":13115,"ctaButton":281,"ctaLink":282},[237],{"data":13101,"content":13102,"nodeType":74},{},[13103,13109],{"data":13104,"content":13105,"nodeType":250},{},[13106],{"data":13107,"marks":13108,"value":249,"nodeType":82},{},[],{"data":13110,"content":13111,"nodeType":87},{},[13112],{"data":13113,"marks":13114,"value":257,"nodeType":82},{},[],{"metadata":13116,"sys":13119,"fields":13124},{"tags":13117,"concepts":13118},[],[],{"space":13120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13122,"publishedVersion":62,"revision":44,"locale":29},{"sys":13121},{"type":12,"linkType":13,"id":14},{"sys":13123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13125},{"url":273,"details":13126,"fileName":279,"contentType":280},{"size":275,"image":13127},{"width":277,"height":278},{"sys":13129,"fields":13132},{"id":13130,"createdAt":13131},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":13133,"slug":13134,"articleIntro":13133,"category":13135},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[13136],{"metadata":13137,"sys":13140,"fields":13147},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13143,"publishedVersion":228,"revision":62,"contentType":13145,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"sys":13146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13148,"metaTitle":238,"metaDescription":239,"mainTitle":13149,"subtitle":258,"heroImage":13164,"ctaButton":281,"ctaLink":282},[237],{"data":13150,"content":13151,"nodeType":74},{},[13152,13158],{"data":13153,"content":13154,"nodeType":250},{},[13155],{"data":13156,"marks":13157,"value":249,"nodeType":82},{},[],{"data":13159,"content":13160,"nodeType":87},{},[13161],{"data":13162,"marks":13163,"value":257,"nodeType":82},{},[],{"metadata":13165,"sys":13168,"fields":13173},{"tags":13166,"concepts":13167},[],[],{"space":13169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13171,"publishedVersion":62,"revision":44,"locale":29},{"sys":13170},{"type":12,"linkType":13,"id":14},{"sys":13172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13174},{"url":273,"details":13175,"fileName":279,"contentType":280},{"size":275,"image":13176},{"width":277,"height":278},{"sys":13178,"fields":13181},{"id":13179,"createdAt":13180},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":13182,"slug":13183,"articleIntro":13182,"category":13184},"2313 - Constructions","compte-2313-constructions",[13185],{"metadata":13186,"sys":13189,"fields":13196},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13192,"publishedVersion":228,"revision":62,"contentType":13194,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"sys":13195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13197,"metaTitle":238,"metaDescription":239,"mainTitle":13198,"subtitle":258,"heroImage":13213,"ctaButton":281,"ctaLink":282},[237],{"data":13199,"content":13200,"nodeType":74},{},[13201,13207],{"data":13202,"content":13203,"nodeType":250},{},[13204],{"data":13205,"marks":13206,"value":249,"nodeType":82},{},[],{"data":13208,"content":13209,"nodeType":87},{},[13210],{"data":13211,"marks":13212,"value":257,"nodeType":82},{},[],{"metadata":13214,"sys":13217,"fields":13222},{"tags":13215,"concepts":13216},[],[],{"space":13218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13220,"publishedVersion":62,"revision":44,"locale":29},{"sys":13219},{"type":12,"linkType":13,"id":14},{"sys":13221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13223},{"url":273,"details":13224,"fileName":279,"contentType":280},{"size":275,"image":13225},{"width":277,"height":278},{"sys":13227,"fields":13230},{"id":13228,"createdAt":13229},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":13231,"slug":13232,"articleIntro":-1,"category":13233},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[13234],{"metadata":13235,"sys":13238,"fields":13245},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13241,"publishedVersion":228,"revision":62,"contentType":13243,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"sys":13244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13246,"metaTitle":238,"metaDescription":239,"mainTitle":13247,"subtitle":258,"heroImage":13262,"ctaButton":281,"ctaLink":282},[237],{"data":13248,"content":13249,"nodeType":74},{},[13250,13256],{"data":13251,"content":13252,"nodeType":250},{},[13253],{"data":13254,"marks":13255,"value":249,"nodeType":82},{},[],{"data":13257,"content":13258,"nodeType":87},{},[13259],{"data":13260,"marks":13261,"value":257,"nodeType":82},{},[],{"metadata":13263,"sys":13266,"fields":13271},{"tags":13264,"concepts":13265},[],[],{"space":13267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13269,"publishedVersion":62,"revision":44,"locale":29},{"sys":13268},{"type":12,"linkType":13,"id":14},{"sys":13270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13272},{"url":273,"details":13273,"fileName":279,"contentType":280},{"size":275,"image":13274},{"width":277,"height":278},{"sys":13276,"fields":13279},{"id":13277,"createdAt":13278},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":13280,"slug":13281,"articleIntro":13280,"category":13282},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[13283],{"metadata":13284,"sys":13287,"fields":13294},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13290,"publishedVersion":228,"revision":62,"contentType":13292,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"sys":13293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13295,"metaTitle":238,"metaDescription":239,"mainTitle":13296,"subtitle":258,"heroImage":13311,"ctaButton":281,"ctaLink":282},[237],{"data":13297,"content":13298,"nodeType":74},{},[13299,13305],{"data":13300,"content":13301,"nodeType":250},{},[13302],{"data":13303,"marks":13304,"value":249,"nodeType":82},{},[],{"data":13306,"content":13307,"nodeType":87},{},[13308],{"data":13309,"marks":13310,"value":257,"nodeType":82},{},[],{"metadata":13312,"sys":13315,"fields":13320},{"tags":13313,"concepts":13314},[],[],{"space":13316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13318,"publishedVersion":62,"revision":44,"locale":29},{"sys":13317},{"type":12,"linkType":13,"id":14},{"sys":13319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13321},{"url":273,"details":13322,"fileName":279,"contentType":280},{"size":275,"image":13323},{"width":277,"height":278},{"sys":13325,"fields":13328},{"id":13326,"createdAt":13327},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":13329,"slug":13330,"articleIntro":-1,"category":13331},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[13332],{"metadata":13333,"sys":13336,"fields":13343},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13339,"publishedVersion":228,"revision":62,"contentType":13341,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"sys":13342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13344,"metaTitle":238,"metaDescription":239,"mainTitle":13345,"subtitle":258,"heroImage":13360,"ctaButton":281,"ctaLink":282},[237],{"data":13346,"content":13347,"nodeType":74},{},[13348,13354],{"data":13349,"content":13350,"nodeType":250},{},[13351],{"data":13352,"marks":13353,"value":249,"nodeType":82},{},[],{"data":13355,"content":13356,"nodeType":87},{},[13357],{"data":13358,"marks":13359,"value":257,"nodeType":82},{},[],{"metadata":13361,"sys":13364,"fields":13369},{"tags":13362,"concepts":13363},[],[],{"space":13365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13367,"publishedVersion":62,"revision":44,"locale":29},{"sys":13366},{"type":12,"linkType":13,"id":14},{"sys":13368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13370},{"url":273,"details":13371,"fileName":279,"contentType":280},{"size":275,"image":13372},{"width":277,"height":278},{"sys":13374,"fields":13377},{"id":13375,"createdAt":13376},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":13378,"slug":13379,"articleIntro":13378,"category":13380},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[13381],{"metadata":13382,"sys":13385,"fields":13392},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13388,"publishedVersion":228,"revision":62,"contentType":13390,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"sys":13391},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13393,"metaTitle":238,"metaDescription":239,"mainTitle":13394,"subtitle":258,"heroImage":13409,"ctaButton":281,"ctaLink":282},[237],{"data":13395,"content":13396,"nodeType":74},{},[13397,13403],{"data":13398,"content":13399,"nodeType":250},{},[13400],{"data":13401,"marks":13402,"value":249,"nodeType":82},{},[],{"data":13404,"content":13405,"nodeType":87},{},[13406],{"data":13407,"marks":13408,"value":257,"nodeType":82},{},[],{"metadata":13410,"sys":13413,"fields":13418},{"tags":13411,"concepts":13412},[],[],{"space":13414,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13416,"publishedVersion":62,"revision":44,"locale":29},{"sys":13415},{"type":12,"linkType":13,"id":14},{"sys":13417},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13419},{"url":273,"details":13420,"fileName":279,"contentType":280},{"size":275,"image":13421},{"width":277,"height":278},{"sys":13423,"fields":13426},{"id":13424,"createdAt":13425},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":13427,"slug":13428,"articleIntro":-1,"category":13429},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[13430],{"metadata":13431,"sys":13434,"fields":13441},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13437,"publishedVersion":228,"revision":62,"contentType":13439,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"sys":13440},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13442,"metaTitle":238,"metaDescription":239,"mainTitle":13443,"subtitle":258,"heroImage":13458,"ctaButton":281,"ctaLink":282},[237],{"data":13444,"content":13445,"nodeType":74},{},[13446,13452],{"data":13447,"content":13448,"nodeType":250},{},[13449],{"data":13450,"marks":13451,"value":249,"nodeType":82},{},[],{"data":13453,"content":13454,"nodeType":87},{},[13455],{"data":13456,"marks":13457,"value":257,"nodeType":82},{},[],{"metadata":13459,"sys":13462,"fields":13467},{"tags":13460,"concepts":13461},[],[],{"space":13463,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13465,"publishedVersion":62,"revision":44,"locale":29},{"sys":13464},{"type":12,"linkType":13,"id":14},{"sys":13466},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13468},{"url":273,"details":13469,"fileName":279,"contentType":280},{"size":275,"image":13470},{"width":277,"height":278},{"sys":13472,"fields":13475},{"id":13473,"createdAt":13474},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":13476,"slug":13477,"articleIntro":13476,"category":13478},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[13479],{"metadata":13480,"sys":13483,"fields":13490},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13486,"publishedVersion":228,"revision":62,"contentType":13488,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"sys":13489},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13491,"metaTitle":238,"metaDescription":239,"mainTitle":13492,"subtitle":258,"heroImage":13507,"ctaButton":281,"ctaLink":282},[237],{"data":13493,"content":13494,"nodeType":74},{},[13495,13501],{"data":13496,"content":13497,"nodeType":250},{},[13498],{"data":13499,"marks":13500,"value":249,"nodeType":82},{},[],{"data":13502,"content":13503,"nodeType":87},{},[13504],{"data":13505,"marks":13506,"value":257,"nodeType":82},{},[],{"metadata":13508,"sys":13511,"fields":13516},{"tags":13509,"concepts":13510},[],[],{"space":13512,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13514,"publishedVersion":62,"revision":44,"locale":29},{"sys":13513},{"type":12,"linkType":13,"id":14},{"sys":13515},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13517},{"url":273,"details":13518,"fileName":279,"contentType":280},{"size":275,"image":13519},{"width":277,"height":278},{"sys":13521,"fields":13524},{"id":13522,"createdAt":13523},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":13525,"slug":13526,"articleIntro":13527,"category":13528},"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",[13529],{"metadata":13530,"sys":13533,"fields":13540},{"tags":13531,"concepts":13532},[],[],{"space":13534,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13536,"publishedVersion":228,"revision":62,"contentType":13538,"locale":29},{"sys":13535},{"type":12,"linkType":13,"id":14},{"sys":13537},{"id":21,"type":12,"linkType":22},{"sys":13539},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13541,"metaTitle":238,"metaDescription":239,"mainTitle":13542,"subtitle":258,"heroImage":13557,"ctaButton":281,"ctaLink":282},[237],{"data":13543,"content":13544,"nodeType":74},{},[13545,13551],{"data":13546,"content":13547,"nodeType":250},{},[13548],{"data":13549,"marks":13550,"value":249,"nodeType":82},{},[],{"data":13552,"content":13553,"nodeType":87},{},[13554],{"data":13555,"marks":13556,"value":257,"nodeType":82},{},[],{"metadata":13558,"sys":13561,"fields":13566},{"tags":13559,"concepts":13560},[],[],{"space":13562,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13564,"publishedVersion":62,"revision":44,"locale":29},{"sys":13563},{"type":12,"linkType":13,"id":14},{"sys":13565},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13567},{"url":273,"details":13568,"fileName":279,"contentType":280},{"size":275,"image":13569},{"width":277,"height":278},{"sys":13571,"fields":13574},{"id":13572,"createdAt":13573},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":13575,"slug":13576,"articleIntro":13575,"category":13577},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[13578],{"metadata":13579,"sys":13582,"fields":13589},{"tags":13580,"concepts":13581},[],[],{"space":13583,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13585,"publishedVersion":228,"revision":62,"contentType":13587,"locale":29},{"sys":13584},{"type":12,"linkType":13,"id":14},{"sys":13586},{"id":21,"type":12,"linkType":22},{"sys":13588},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13590,"metaTitle":238,"metaDescription":239,"mainTitle":13591,"subtitle":258,"heroImage":13606,"ctaButton":281,"ctaLink":282},[237],{"data":13592,"content":13593,"nodeType":74},{},[13594,13600],{"data":13595,"content":13596,"nodeType":250},{},[13597],{"data":13598,"marks":13599,"value":249,"nodeType":82},{},[],{"data":13601,"content":13602,"nodeType":87},{},[13603],{"data":13604,"marks":13605,"value":257,"nodeType":82},{},[],{"metadata":13607,"sys":13610,"fields":13615},{"tags":13608,"concepts":13609},[],[],{"space":13611,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13613,"publishedVersion":62,"revision":44,"locale":29},{"sys":13612},{"type":12,"linkType":13,"id":14},{"sys":13614},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13616},{"url":273,"details":13617,"fileName":279,"contentType":280},{"size":275,"image":13618},{"width":277,"height":278},{"sys":13620,"fields":13623},{"id":13621,"createdAt":13622},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":13624,"slug":13625,"articleIntro":13624,"category":13626},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[13627],{"metadata":13628,"sys":13631,"fields":13638},{"tags":13629,"concepts":13630},[],[],{"space":13632,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13634,"publishedVersion":228,"revision":62,"contentType":13636,"locale":29},{"sys":13633},{"type":12,"linkType":13,"id":14},{"sys":13635},{"id":21,"type":12,"linkType":22},{"sys":13637},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13639,"metaTitle":238,"metaDescription":239,"mainTitle":13640,"subtitle":258,"heroImage":13655,"ctaButton":281,"ctaLink":282},[237],{"data":13641,"content":13642,"nodeType":74},{},[13643,13649],{"data":13644,"content":13645,"nodeType":250},{},[13646],{"data":13647,"marks":13648,"value":249,"nodeType":82},{},[],{"data":13650,"content":13651,"nodeType":87},{},[13652],{"data":13653,"marks":13654,"value":257,"nodeType":82},{},[],{"metadata":13656,"sys":13659,"fields":13664},{"tags":13657,"concepts":13658},[],[],{"space":13660,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13662,"publishedVersion":62,"revision":44,"locale":29},{"sys":13661},{"type":12,"linkType":13,"id":14},{"sys":13663},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13665},{"url":273,"details":13666,"fileName":279,"contentType":280},{"size":275,"image":13667},{"width":277,"height":278},{"sys":13669,"fields":13672},{"id":13670,"createdAt":13671},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13673,"slug":13674,"articleIntro":13673,"category":13675},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13676],{"metadata":13677,"sys":13680,"fields":13687},{"tags":13678,"concepts":13679},[],[],{"space":13681,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13683,"publishedVersion":228,"revision":62,"contentType":13685,"locale":29},{"sys":13682},{"type":12,"linkType":13,"id":14},{"sys":13684},{"id":21,"type":12,"linkType":22},{"sys":13686},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13688,"metaTitle":238,"metaDescription":239,"mainTitle":13689,"subtitle":258,"heroImage":13704,"ctaButton":281,"ctaLink":282},[237],{"data":13690,"content":13691,"nodeType":74},{},[13692,13698],{"data":13693,"content":13694,"nodeType":250},{},[13695],{"data":13696,"marks":13697,"value":249,"nodeType":82},{},[],{"data":13699,"content":13700,"nodeType":87},{},[13701],{"data":13702,"marks":13703,"value":257,"nodeType":82},{},[],{"metadata":13705,"sys":13708,"fields":13713},{"tags":13706,"concepts":13707},[],[],{"space":13709,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13711,"publishedVersion":62,"revision":44,"locale":29},{"sys":13710},{"type":12,"linkType":13,"id":14},{"sys":13712},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13714},{"url":273,"details":13715,"fileName":279,"contentType":280},{"size":275,"image":13716},{"width":277,"height":278},{"sys":13718,"fields":13721},{"id":13719,"createdAt":13720},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":13722,"slug":13723,"articleIntro":13722,"category":13724},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[13725],{"metadata":13726,"sys":13729,"fields":13736},{"tags":13727,"concepts":13728},[],[],{"space":13730,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13732,"publishedVersion":228,"revision":62,"contentType":13734,"locale":29},{"sys":13731},{"type":12,"linkType":13,"id":14},{"sys":13733},{"id":21,"type":12,"linkType":22},{"sys":13735},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13737,"metaTitle":238,"metaDescription":239,"mainTitle":13738,"subtitle":258,"heroImage":13753,"ctaButton":281,"ctaLink":282},[237],{"data":13739,"content":13740,"nodeType":74},{},[13741,13747],{"data":13742,"content":13743,"nodeType":250},{},[13744],{"data":13745,"marks":13746,"value":249,"nodeType":82},{},[],{"data":13748,"content":13749,"nodeType":87},{},[13750],{"data":13751,"marks":13752,"value":257,"nodeType":82},{},[],{"metadata":13754,"sys":13757,"fields":13762},{"tags":13755,"concepts":13756},[],[],{"space":13758,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13760,"publishedVersion":62,"revision":44,"locale":29},{"sys":13759},{"type":12,"linkType":13,"id":14},{"sys":13761},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13763},{"url":273,"details":13764,"fileName":279,"contentType":280},{"size":275,"image":13765},{"width":277,"height":278},{"sys":13767,"fields":13770},{"id":13768,"createdAt":13769},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":13771,"slug":13772,"articleIntro":13771,"category":13773},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[13774],{"metadata":13775,"sys":13778,"fields":13785},{"tags":13776,"concepts":13777},[],[],{"space":13779,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13781,"publishedVersion":228,"revision":62,"contentType":13783,"locale":29},{"sys":13780},{"type":12,"linkType":13,"id":14},{"sys":13782},{"id":21,"type":12,"linkType":22},{"sys":13784},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13786,"metaTitle":238,"metaDescription":239,"mainTitle":13787,"subtitle":258,"heroImage":13802,"ctaButton":281,"ctaLink":282},[237],{"data":13788,"content":13789,"nodeType":74},{},[13790,13796],{"data":13791,"content":13792,"nodeType":250},{},[13793],{"data":13794,"marks":13795,"value":249,"nodeType":82},{},[],{"data":13797,"content":13798,"nodeType":87},{},[13799],{"data":13800,"marks":13801,"value":257,"nodeType":82},{},[],{"metadata":13803,"sys":13806,"fields":13811},{"tags":13804,"concepts":13805},[],[],{"space":13807,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13809,"publishedVersion":62,"revision":44,"locale":29},{"sys":13808},{"type":12,"linkType":13,"id":14},{"sys":13810},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13812},{"url":273,"details":13813,"fileName":279,"contentType":280},{"size":275,"image":13814},{"width":277,"height":278},{"sys":13816,"fields":13819},{"id":13817,"createdAt":13818},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":13820,"slug":13821,"articleIntro":13820,"category":13822},"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",[13823],{"metadata":13824,"sys":13827,"fields":13834},{"tags":13825,"concepts":13826},[],[],{"space":13828,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13830,"publishedVersion":228,"revision":62,"contentType":13832,"locale":29},{"sys":13829},{"type":12,"linkType":13,"id":14},{"sys":13831},{"id":21,"type":12,"linkType":22},{"sys":13833},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13835,"metaTitle":238,"metaDescription":239,"mainTitle":13836,"subtitle":258,"heroImage":13851,"ctaButton":281,"ctaLink":282},[237],{"data":13837,"content":13838,"nodeType":74},{},[13839,13845],{"data":13840,"content":13841,"nodeType":250},{},[13842],{"data":13843,"marks":13844,"value":249,"nodeType":82},{},[],{"data":13846,"content":13847,"nodeType":87},{},[13848],{"data":13849,"marks":13850,"value":257,"nodeType":82},{},[],{"metadata":13852,"sys":13855,"fields":13860},{"tags":13853,"concepts":13854},[],[],{"space":13856,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13858,"publishedVersion":62,"revision":44,"locale":29},{"sys":13857},{"type":12,"linkType":13,"id":14},{"sys":13859},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13861},{"url":273,"details":13862,"fileName":279,"contentType":280},{"size":275,"image":13863},{"width":277,"height":278},{"sys":13865,"fields":13868},{"id":13866,"createdAt":13867},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":13869,"slug":13870,"articleIntro":13869,"category":13871},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[13872],{"metadata":13873,"sys":13876,"fields":13883},{"tags":13874,"concepts":13875},[],[],{"space":13877,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13879,"publishedVersion":228,"revision":62,"contentType":13881,"locale":29},{"sys":13878},{"type":12,"linkType":13,"id":14},{"sys":13880},{"id":21,"type":12,"linkType":22},{"sys":13882},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13884,"metaTitle":238,"metaDescription":239,"mainTitle":13885,"subtitle":258,"heroImage":13900,"ctaButton":281,"ctaLink":282},[237],{"data":13886,"content":13887,"nodeType":74},{},[13888,13894],{"data":13889,"content":13890,"nodeType":250},{},[13891],{"data":13892,"marks":13893,"value":249,"nodeType":82},{},[],{"data":13895,"content":13896,"nodeType":87},{},[13897],{"data":13898,"marks":13899,"value":257,"nodeType":82},{},[],{"metadata":13901,"sys":13904,"fields":13909},{"tags":13902,"concepts":13903},[],[],{"space":13905,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13907,"publishedVersion":62,"revision":44,"locale":29},{"sys":13906},{"type":12,"linkType":13,"id":14},{"sys":13908},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13910},{"url":273,"details":13911,"fileName":279,"contentType":280},{"size":275,"image":13912},{"width":277,"height":278},{"sys":13914,"fields":13917},{"id":13915,"createdAt":13916},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":13918,"slug":13919,"articleIntro":13918,"category":13920},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[13921],{"metadata":13922,"sys":13925,"fields":13932},{"tags":13923,"concepts":13924},[],[],{"space":13926,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13928,"publishedVersion":228,"revision":62,"contentType":13930,"locale":29},{"sys":13927},{"type":12,"linkType":13,"id":14},{"sys":13929},{"id":21,"type":12,"linkType":22},{"sys":13931},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13933,"metaTitle":238,"metaDescription":239,"mainTitle":13934,"subtitle":258,"heroImage":13949,"ctaButton":281,"ctaLink":282},[237],{"data":13935,"content":13936,"nodeType":74},{},[13937,13943],{"data":13938,"content":13939,"nodeType":250},{},[13940],{"data":13941,"marks":13942,"value":249,"nodeType":82},{},[],{"data":13944,"content":13945,"nodeType":87},{},[13946],{"data":13947,"marks":13948,"value":257,"nodeType":82},{},[],{"metadata":13950,"sys":13953,"fields":13958},{"tags":13951,"concepts":13952},[],[],{"space":13954,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":13956,"publishedVersion":62,"revision":44,"locale":29},{"sys":13955},{"type":12,"linkType":13,"id":14},{"sys":13957},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":13959},{"url":273,"details":13960,"fileName":279,"contentType":280},{"size":275,"image":13961},{"width":277,"height":278},{"sys":13963,"fields":13966},{"id":13964,"createdAt":13965},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":13967,"slug":13968,"articleIntro":13967,"category":13969},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[13970],{"metadata":13971,"sys":13974,"fields":13981},{"tags":13972,"concepts":13973},[],[],{"space":13975,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":13977,"publishedVersion":228,"revision":62,"contentType":13979,"locale":29},{"sys":13976},{"type":12,"linkType":13,"id":14},{"sys":13978},{"id":21,"type":12,"linkType":22},{"sys":13980},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":13982,"metaTitle":238,"metaDescription":239,"mainTitle":13983,"subtitle":258,"heroImage":13998,"ctaButton":281,"ctaLink":282},[237],{"data":13984,"content":13985,"nodeType":74},{},[13986,13992],{"data":13987,"content":13988,"nodeType":250},{},[13989],{"data":13990,"marks":13991,"value":249,"nodeType":82},{},[],{"data":13993,"content":13994,"nodeType":87},{},[13995],{"data":13996,"marks":13997,"value":257,"nodeType":82},{},[],{"metadata":13999,"sys":14002,"fields":14007},{"tags":14000,"concepts":14001},[],[],{"space":14003,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14005,"publishedVersion":62,"revision":44,"locale":29},{"sys":14004},{"type":12,"linkType":13,"id":14},{"sys":14006},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14008},{"url":273,"details":14009,"fileName":279,"contentType":280},{"size":275,"image":14010},{"width":277,"height":278},{"sys":14012,"fields":14015},{"id":14013,"createdAt":14014},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":14016,"slug":14017,"articleIntro":14016,"category":14018},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[14019],{"metadata":14020,"sys":14023,"fields":14030},{"tags":14021,"concepts":14022},[],[],{"space":14024,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14026,"publishedVersion":228,"revision":62,"contentType":14028,"locale":29},{"sys":14025},{"type":12,"linkType":13,"id":14},{"sys":14027},{"id":21,"type":12,"linkType":22},{"sys":14029},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14031,"metaTitle":238,"metaDescription":239,"mainTitle":14032,"subtitle":258,"heroImage":14047,"ctaButton":281,"ctaLink":282},[237],{"data":14033,"content":14034,"nodeType":74},{},[14035,14041],{"data":14036,"content":14037,"nodeType":250},{},[14038],{"data":14039,"marks":14040,"value":249,"nodeType":82},{},[],{"data":14042,"content":14043,"nodeType":87},{},[14044],{"data":14045,"marks":14046,"value":257,"nodeType":82},{},[],{"metadata":14048,"sys":14051,"fields":14056},{"tags":14049,"concepts":14050},[],[],{"space":14052,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14054,"publishedVersion":62,"revision":44,"locale":29},{"sys":14053},{"type":12,"linkType":13,"id":14},{"sys":14055},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14057},{"url":273,"details":14058,"fileName":279,"contentType":280},{"size":275,"image":14059},{"width":277,"height":278},{"sys":14061,"fields":14064},{"id":14062,"createdAt":14063},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":14065,"slug":14066,"articleIntro":14065,"category":14067},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[14068],{"metadata":14069,"sys":14072,"fields":14079},{"tags":14070,"concepts":14071},[],[],{"space":14073,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14075,"publishedVersion":228,"revision":62,"contentType":14077,"locale":29},{"sys":14074},{"type":12,"linkType":13,"id":14},{"sys":14076},{"id":21,"type":12,"linkType":22},{"sys":14078},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14080,"metaTitle":238,"metaDescription":239,"mainTitle":14081,"subtitle":258,"heroImage":14096,"ctaButton":281,"ctaLink":282},[237],{"data":14082,"content":14083,"nodeType":74},{},[14084,14090],{"data":14085,"content":14086,"nodeType":250},{},[14087],{"data":14088,"marks":14089,"value":249,"nodeType":82},{},[],{"data":14091,"content":14092,"nodeType":87},{},[14093],{"data":14094,"marks":14095,"value":257,"nodeType":82},{},[],{"metadata":14097,"sys":14100,"fields":14105},{"tags":14098,"concepts":14099},[],[],{"space":14101,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14103,"publishedVersion":62,"revision":44,"locale":29},{"sys":14102},{"type":12,"linkType":13,"id":14},{"sys":14104},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14106},{"url":273,"details":14107,"fileName":279,"contentType":280},{"size":275,"image":14108},{"width":277,"height":278},{"sys":14110,"fields":14113},{"id":14111,"createdAt":14112},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":14114,"slug":14115,"articleIntro":14114,"category":14116},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[14117],{"metadata":14118,"sys":14121,"fields":14128},{"tags":14119,"concepts":14120},[],[],{"space":14122,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14124,"publishedVersion":228,"revision":62,"contentType":14126,"locale":29},{"sys":14123},{"type":12,"linkType":13,"id":14},{"sys":14125},{"id":21,"type":12,"linkType":22},{"sys":14127},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14129,"metaTitle":238,"metaDescription":239,"mainTitle":14130,"subtitle":258,"heroImage":14145,"ctaButton":281,"ctaLink":282},[237],{"data":14131,"content":14132,"nodeType":74},{},[14133,14139],{"data":14134,"content":14135,"nodeType":250},{},[14136],{"data":14137,"marks":14138,"value":249,"nodeType":82},{},[],{"data":14140,"content":14141,"nodeType":87},{},[14142],{"data":14143,"marks":14144,"value":257,"nodeType":82},{},[],{"metadata":14146,"sys":14149,"fields":14154},{"tags":14147,"concepts":14148},[],[],{"space":14150,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14152,"publishedVersion":62,"revision":44,"locale":29},{"sys":14151},{"type":12,"linkType":13,"id":14},{"sys":14153},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14155},{"url":273,"details":14156,"fileName":279,"contentType":280},{"size":275,"image":14157},{"width":277,"height":278},{"sys":14159,"fields":14162},{"id":14160,"createdAt":14161},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":14163,"slug":14164,"articleIntro":14163,"category":14165},"7083 - Locations diverses","compte-7083-locations-diverses",[14166],{"metadata":14167,"sys":14170,"fields":14177},{"tags":14168,"concepts":14169},[],[],{"space":14171,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14173,"publishedVersion":228,"revision":62,"contentType":14175,"locale":29},{"sys":14172},{"type":12,"linkType":13,"id":14},{"sys":14174},{"id":21,"type":12,"linkType":22},{"sys":14176},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14178,"metaTitle":238,"metaDescription":239,"mainTitle":14179,"subtitle":258,"heroImage":14194,"ctaButton":281,"ctaLink":282},[237],{"data":14180,"content":14181,"nodeType":74},{},[14182,14188],{"data":14183,"content":14184,"nodeType":250},{},[14185],{"data":14186,"marks":14187,"value":249,"nodeType":82},{},[],{"data":14189,"content":14190,"nodeType":87},{},[14191],{"data":14192,"marks":14193,"value":257,"nodeType":82},{},[],{"metadata":14195,"sys":14198,"fields":14203},{"tags":14196,"concepts":14197},[],[],{"space":14199,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14201,"publishedVersion":62,"revision":44,"locale":29},{"sys":14200},{"type":12,"linkType":13,"id":14},{"sys":14202},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14204},{"url":273,"details":14205,"fileName":279,"contentType":280},{"size":275,"image":14206},{"width":277,"height":278},{"sys":14208,"fields":14211},{"id":14209,"createdAt":14210},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":14212,"slug":14213,"articleIntro":14212,"category":14214},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[14215],{"metadata":14216,"sys":14219,"fields":14226},{"tags":14217,"concepts":14218},[],[],{"space":14220,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14222,"publishedVersion":228,"revision":62,"contentType":14224,"locale":29},{"sys":14221},{"type":12,"linkType":13,"id":14},{"sys":14223},{"id":21,"type":12,"linkType":22},{"sys":14225},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14227,"metaTitle":238,"metaDescription":239,"mainTitle":14228,"subtitle":258,"heroImage":14243,"ctaButton":281,"ctaLink":282},[237],{"data":14229,"content":14230,"nodeType":74},{},[14231,14237],{"data":14232,"content":14233,"nodeType":250},{},[14234],{"data":14235,"marks":14236,"value":249,"nodeType":82},{},[],{"data":14238,"content":14239,"nodeType":87},{},[14240],{"data":14241,"marks":14242,"value":257,"nodeType":82},{},[],{"metadata":14244,"sys":14247,"fields":14252},{"tags":14245,"concepts":14246},[],[],{"space":14248,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14250,"publishedVersion":62,"revision":44,"locale":29},{"sys":14249},{"type":12,"linkType":13,"id":14},{"sys":14251},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14253},{"url":273,"details":14254,"fileName":279,"contentType":280},{"size":275,"image":14255},{"width":277,"height":278},{"sys":14257,"fields":14260},{"id":14258,"createdAt":14259},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":14261,"slug":14262,"articleIntro":14261,"category":14263},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[14264],{"metadata":14265,"sys":14268,"fields":14275},{"tags":14266,"concepts":14267},[],[],{"space":14269,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14271,"publishedVersion":228,"revision":62,"contentType":14273,"locale":29},{"sys":14270},{"type":12,"linkType":13,"id":14},{"sys":14272},{"id":21,"type":12,"linkType":22},{"sys":14274},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14276,"metaTitle":238,"metaDescription":239,"mainTitle":14277,"subtitle":258,"heroImage":14292,"ctaButton":281,"ctaLink":282},[237],{"data":14278,"content":14279,"nodeType":74},{},[14280,14286],{"data":14281,"content":14282,"nodeType":250},{},[14283],{"data":14284,"marks":14285,"value":249,"nodeType":82},{},[],{"data":14287,"content":14288,"nodeType":87},{},[14289],{"data":14290,"marks":14291,"value":257,"nodeType":82},{},[],{"metadata":14293,"sys":14296,"fields":14301},{"tags":14294,"concepts":14295},[],[],{"space":14297,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14299,"publishedVersion":62,"revision":44,"locale":29},{"sys":14298},{"type":12,"linkType":13,"id":14},{"sys":14300},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14302},{"url":273,"details":14303,"fileName":279,"contentType":280},{"size":275,"image":14304},{"width":277,"height":278},{"sys":14306,"fields":14309},{"id":14307,"createdAt":14308},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14310,"slug":14311,"articleIntro":14310,"category":14312},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14313],{"metadata":14314,"sys":14317,"fields":14324},{"tags":14315,"concepts":14316},[],[],{"space":14318,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14320,"publishedVersion":228,"revision":62,"contentType":14322,"locale":29},{"sys":14319},{"type":12,"linkType":13,"id":14},{"sys":14321},{"id":21,"type":12,"linkType":22},{"sys":14323},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14325,"metaTitle":238,"metaDescription":239,"mainTitle":14326,"subtitle":258,"heroImage":14341,"ctaButton":281,"ctaLink":282},[237],{"data":14327,"content":14328,"nodeType":74},{},[14329,14335],{"data":14330,"content":14331,"nodeType":250},{},[14332],{"data":14333,"marks":14334,"value":249,"nodeType":82},{},[],{"data":14336,"content":14337,"nodeType":87},{},[14338],{"data":14339,"marks":14340,"value":257,"nodeType":82},{},[],{"metadata":14342,"sys":14345,"fields":14350},{"tags":14343,"concepts":14344},[],[],{"space":14346,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14348,"publishedVersion":62,"revision":44,"locale":29},{"sys":14347},{"type":12,"linkType":13,"id":14},{"sys":14349},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14351},{"url":273,"details":14352,"fileName":279,"contentType":280},{"size":275,"image":14353},{"width":277,"height":278},{"sys":14355,"fields":14358},{"id":14356,"createdAt":14357},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":14359,"slug":14360,"articleIntro":14359,"category":14361},"Compte 502 - Actions propres","compte-502-actions-propres",[14362],{"metadata":14363,"sys":14366,"fields":14373},{"tags":14364,"concepts":14365},[],[],{"space":14367,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14369,"publishedVersion":228,"revision":62,"contentType":14371,"locale":29},{"sys":14368},{"type":12,"linkType":13,"id":14},{"sys":14370},{"id":21,"type":12,"linkType":22},{"sys":14372},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14374,"metaTitle":238,"metaDescription":239,"mainTitle":14375,"subtitle":258,"heroImage":14390,"ctaButton":281,"ctaLink":282},[237],{"data":14376,"content":14377,"nodeType":74},{},[14378,14384],{"data":14379,"content":14380,"nodeType":250},{},[14381],{"data":14382,"marks":14383,"value":249,"nodeType":82},{},[],{"data":14385,"content":14386,"nodeType":87},{},[14387],{"data":14388,"marks":14389,"value":257,"nodeType":82},{},[],{"metadata":14391,"sys":14394,"fields":14399},{"tags":14392,"concepts":14393},[],[],{"space":14395,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14397,"publishedVersion":62,"revision":44,"locale":29},{"sys":14396},{"type":12,"linkType":13,"id":14},{"sys":14398},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14400},{"url":273,"details":14401,"fileName":279,"contentType":280},{"size":275,"image":14402},{"width":277,"height":278},{"sys":14404,"fields":14407},{"id":14405,"createdAt":14406},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":14408,"slug":14409,"articleIntro":14408,"category":14410},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[14411],{"metadata":14412,"sys":14415,"fields":14422},{"tags":14413,"concepts":14414},[],[],{"space":14416,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14418,"publishedVersion":228,"revision":62,"contentType":14420,"locale":29},{"sys":14417},{"type":12,"linkType":13,"id":14},{"sys":14419},{"id":21,"type":12,"linkType":22},{"sys":14421},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14423,"metaTitle":238,"metaDescription":239,"mainTitle":14424,"subtitle":258,"heroImage":14439,"ctaButton":281,"ctaLink":282},[237],{"data":14425,"content":14426,"nodeType":74},{},[14427,14433],{"data":14428,"content":14429,"nodeType":250},{},[14430],{"data":14431,"marks":14432,"value":249,"nodeType":82},{},[],{"data":14434,"content":14435,"nodeType":87},{},[14436],{"data":14437,"marks":14438,"value":257,"nodeType":82},{},[],{"metadata":14440,"sys":14443,"fields":14448},{"tags":14441,"concepts":14442},[],[],{"space":14444,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14446,"publishedVersion":62,"revision":44,"locale":29},{"sys":14445},{"type":12,"linkType":13,"id":14},{"sys":14447},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14449},{"url":273,"details":14450,"fileName":279,"contentType":280},{"size":275,"image":14451},{"width":277,"height":278},{"sys":14453,"fields":14456},{"id":14454,"createdAt":14455},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":14457,"slug":14458,"articleIntro":-1,"category":14459},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[14460],{"metadata":14461,"sys":14464,"fields":14471},{"tags":14462,"concepts":14463},[],[],{"space":14465,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14467,"publishedVersion":228,"revision":62,"contentType":14469,"locale":29},{"sys":14466},{"type":12,"linkType":13,"id":14},{"sys":14468},{"id":21,"type":12,"linkType":22},{"sys":14470},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14472,"metaTitle":238,"metaDescription":239,"mainTitle":14473,"subtitle":258,"heroImage":14488,"ctaButton":281,"ctaLink":282},[237],{"data":14474,"content":14475,"nodeType":74},{},[14476,14482],{"data":14477,"content":14478,"nodeType":250},{},[14479],{"data":14480,"marks":14481,"value":249,"nodeType":82},{},[],{"data":14483,"content":14484,"nodeType":87},{},[14485],{"data":14486,"marks":14487,"value":257,"nodeType":82},{},[],{"metadata":14489,"sys":14492,"fields":14497},{"tags":14490,"concepts":14491},[],[],{"space":14493,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14495,"publishedVersion":62,"revision":44,"locale":29},{"sys":14494},{"type":12,"linkType":13,"id":14},{"sys":14496},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14498},{"url":273,"details":14499,"fileName":279,"contentType":280},{"size":275,"image":14500},{"width":277,"height":278},{"sys":14502,"fields":14505},{"id":14503,"createdAt":14504},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":14506,"slug":14507,"articleIntro":14508,"category":14509},"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.",[14510],{"metadata":14511,"sys":14514,"fields":14521},{"tags":14512,"concepts":14513},[],[],{"space":14515,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14517,"publishedVersion":228,"revision":62,"contentType":14519,"locale":29},{"sys":14516},{"type":12,"linkType":13,"id":14},{"sys":14518},{"id":21,"type":12,"linkType":22},{"sys":14520},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14522,"metaTitle":238,"metaDescription":239,"mainTitle":14523,"subtitle":258,"heroImage":14538,"ctaButton":281,"ctaLink":282},[237],{"data":14524,"content":14525,"nodeType":74},{},[14526,14532],{"data":14527,"content":14528,"nodeType":250},{},[14529],{"data":14530,"marks":14531,"value":249,"nodeType":82},{},[],{"data":14533,"content":14534,"nodeType":87},{},[14535],{"data":14536,"marks":14537,"value":257,"nodeType":82},{},[],{"metadata":14539,"sys":14542,"fields":14547},{"tags":14540,"concepts":14541},[],[],{"space":14543,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14545,"publishedVersion":62,"revision":44,"locale":29},{"sys":14544},{"type":12,"linkType":13,"id":14},{"sys":14546},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14548},{"url":273,"details":14549,"fileName":279,"contentType":280},{"size":275,"image":14550},{"width":277,"height":278},{"sys":14552,"fields":14555},{"id":14553,"createdAt":14554},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":14556,"slug":14557,"articleIntro":14556,"category":14558},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[14559],{"metadata":14560,"sys":14563,"fields":14570},{"tags":14561,"concepts":14562},[],[],{"space":14564,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14566,"publishedVersion":228,"revision":62,"contentType":14568,"locale":29},{"sys":14565},{"type":12,"linkType":13,"id":14},{"sys":14567},{"id":21,"type":12,"linkType":22},{"sys":14569},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14571,"metaTitle":238,"metaDescription":239,"mainTitle":14572,"subtitle":258,"heroImage":14587,"ctaButton":281,"ctaLink":282},[237],{"data":14573,"content":14574,"nodeType":74},{},[14575,14581],{"data":14576,"content":14577,"nodeType":250},{},[14578],{"data":14579,"marks":14580,"value":249,"nodeType":82},{},[],{"data":14582,"content":14583,"nodeType":87},{},[14584],{"data":14585,"marks":14586,"value":257,"nodeType":82},{},[],{"metadata":14588,"sys":14591,"fields":14596},{"tags":14589,"concepts":14590},[],[],{"space":14592,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14594,"publishedVersion":62,"revision":44,"locale":29},{"sys":14593},{"type":12,"linkType":13,"id":14},{"sys":14595},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14597},{"url":273,"details":14598,"fileName":279,"contentType":280},{"size":275,"image":14599},{"width":277,"height":278},{"sys":14601,"fields":14604},{"id":14602,"createdAt":14603},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":14605,"slug":14606,"articleIntro":-1,"category":14607},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[14608],{"metadata":14609,"sys":14612,"fields":14619},{"tags":14610,"concepts":14611},[],[],{"space":14613,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14615,"publishedVersion":228,"revision":62,"contentType":14617,"locale":29},{"sys":14614},{"type":12,"linkType":13,"id":14},{"sys":14616},{"id":21,"type":12,"linkType":22},{"sys":14618},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14620,"metaTitle":238,"metaDescription":239,"mainTitle":14621,"subtitle":258,"heroImage":14636,"ctaButton":281,"ctaLink":282},[237],{"data":14622,"content":14623,"nodeType":74},{},[14624,14630],{"data":14625,"content":14626,"nodeType":250},{},[14627],{"data":14628,"marks":14629,"value":249,"nodeType":82},{},[],{"data":14631,"content":14632,"nodeType":87},{},[14633],{"data":14634,"marks":14635,"value":257,"nodeType":82},{},[],{"metadata":14637,"sys":14640,"fields":14645},{"tags":14638,"concepts":14639},[],[],{"space":14641,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14643,"publishedVersion":62,"revision":44,"locale":29},{"sys":14642},{"type":12,"linkType":13,"id":14},{"sys":14644},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14646},{"url":273,"details":14647,"fileName":279,"contentType":280},{"size":275,"image":14648},{"width":277,"height":278},{"sys":14650,"fields":14653},{"id":14651,"createdAt":14652},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":14654,"slug":14655,"articleIntro":14654,"category":14656},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[14657],{"metadata":14658,"sys":14661,"fields":14668},{"tags":14659,"concepts":14660},[],[],{"space":14662,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14664,"publishedVersion":228,"revision":62,"contentType":14666,"locale":29},{"sys":14663},{"type":12,"linkType":13,"id":14},{"sys":14665},{"id":21,"type":12,"linkType":22},{"sys":14667},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14669,"metaTitle":238,"metaDescription":239,"mainTitle":14670,"subtitle":258,"heroImage":14685,"ctaButton":281,"ctaLink":282},[237],{"data":14671,"content":14672,"nodeType":74},{},[14673,14679],{"data":14674,"content":14675,"nodeType":250},{},[14676],{"data":14677,"marks":14678,"value":249,"nodeType":82},{},[],{"data":14680,"content":14681,"nodeType":87},{},[14682],{"data":14683,"marks":14684,"value":257,"nodeType":82},{},[],{"metadata":14686,"sys":14689,"fields":14694},{"tags":14687,"concepts":14688},[],[],{"space":14690,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14692,"publishedVersion":62,"revision":44,"locale":29},{"sys":14691},{"type":12,"linkType":13,"id":14},{"sys":14693},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14695},{"url":273,"details":14696,"fileName":279,"contentType":280},{"size":275,"image":14697},{"width":277,"height":278},{"sys":14699,"fields":14702},{"id":14700,"createdAt":14701},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":14703,"slug":14704,"articleIntro":14703,"category":14705},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[14706],{"metadata":14707,"sys":14710,"fields":14717},{"tags":14708,"concepts":14709},[],[],{"space":14711,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14713,"publishedVersion":228,"revision":62,"contentType":14715,"locale":29},{"sys":14712},{"type":12,"linkType":13,"id":14},{"sys":14714},{"id":21,"type":12,"linkType":22},{"sys":14716},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14718,"metaTitle":238,"metaDescription":239,"mainTitle":14719,"subtitle":258,"heroImage":14734,"ctaButton":281,"ctaLink":282},[237],{"data":14720,"content":14721,"nodeType":74},{},[14722,14728],{"data":14723,"content":14724,"nodeType":250},{},[14725],{"data":14726,"marks":14727,"value":249,"nodeType":82},{},[],{"data":14729,"content":14730,"nodeType":87},{},[14731],{"data":14732,"marks":14733,"value":257,"nodeType":82},{},[],{"metadata":14735,"sys":14738,"fields":14743},{"tags":14736,"concepts":14737},[],[],{"space":14739,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14741,"publishedVersion":62,"revision":44,"locale":29},{"sys":14740},{"type":12,"linkType":13,"id":14},{"sys":14742},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14744},{"url":273,"details":14745,"fileName":279,"contentType":280},{"size":275,"image":14746},{"width":277,"height":278},{"sys":14748,"fields":14751},{"id":14749,"createdAt":14750},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":14752,"slug":14753,"articleIntro":14752,"category":14754},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[14755],{"metadata":14756,"sys":14759,"fields":14766},{"tags":14757,"concepts":14758},[],[],{"space":14760,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14762,"publishedVersion":228,"revision":62,"contentType":14764,"locale":29},{"sys":14761},{"type":12,"linkType":13,"id":14},{"sys":14763},{"id":21,"type":12,"linkType":22},{"sys":14765},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14767,"metaTitle":238,"metaDescription":239,"mainTitle":14768,"subtitle":258,"heroImage":14783,"ctaButton":281,"ctaLink":282},[237],{"data":14769,"content":14770,"nodeType":74},{},[14771,14777],{"data":14772,"content":14773,"nodeType":250},{},[14774],{"data":14775,"marks":14776,"value":249,"nodeType":82},{},[],{"data":14778,"content":14779,"nodeType":87},{},[14780],{"data":14781,"marks":14782,"value":257,"nodeType":82},{},[],{"metadata":14784,"sys":14787,"fields":14792},{"tags":14785,"concepts":14786},[],[],{"space":14788,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14790,"publishedVersion":62,"revision":44,"locale":29},{"sys":14789},{"type":12,"linkType":13,"id":14},{"sys":14791},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14793},{"url":273,"details":14794,"fileName":279,"contentType":280},{"size":275,"image":14795},{"width":277,"height":278},{"sys":14797,"fields":14800},{"id":14798,"createdAt":14799},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":14801,"slug":14802,"articleIntro":-1,"category":14803},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[14804],{"metadata":14805,"sys":14808,"fields":14815},{"tags":14806,"concepts":14807},[],[],{"space":14809,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14811,"publishedVersion":228,"revision":62,"contentType":14813,"locale":29},{"sys":14810},{"type":12,"linkType":13,"id":14},{"sys":14812},{"id":21,"type":12,"linkType":22},{"sys":14814},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14816,"metaTitle":238,"metaDescription":239,"mainTitle":14817,"subtitle":258,"heroImage":14832,"ctaButton":281,"ctaLink":282},[237],{"data":14818,"content":14819,"nodeType":74},{},[14820,14826],{"data":14821,"content":14822,"nodeType":250},{},[14823],{"data":14824,"marks":14825,"value":249,"nodeType":82},{},[],{"data":14827,"content":14828,"nodeType":87},{},[14829],{"data":14830,"marks":14831,"value":257,"nodeType":82},{},[],{"metadata":14833,"sys":14836,"fields":14841},{"tags":14834,"concepts":14835},[],[],{"space":14837,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14839,"publishedVersion":62,"revision":44,"locale":29},{"sys":14838},{"type":12,"linkType":13,"id":14},{"sys":14840},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14842},{"url":273,"details":14843,"fileName":279,"contentType":280},{"size":275,"image":14844},{"width":277,"height":278},{"sys":14846,"fields":14848},{"id":14847,"createdAt":7786},"1gL1TVBdSVq2maqsnWjSUW",{"title":14849,"slug":14850,"articleIntro":-1,"category":14851},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[14852],{"metadata":14853,"sys":14856,"fields":14863},{"tags":14854,"concepts":14855},[],[],{"space":14857,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14859,"publishedVersion":228,"revision":62,"contentType":14861,"locale":29},{"sys":14858},{"type":12,"linkType":13,"id":14},{"sys":14860},{"id":21,"type":12,"linkType":22},{"sys":14862},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14864,"metaTitle":238,"metaDescription":239,"mainTitle":14865,"subtitle":258,"heroImage":14880,"ctaButton":281,"ctaLink":282},[237],{"data":14866,"content":14867,"nodeType":74},{},[14868,14874],{"data":14869,"content":14870,"nodeType":250},{},[14871],{"data":14872,"marks":14873,"value":249,"nodeType":82},{},[],{"data":14875,"content":14876,"nodeType":87},{},[14877],{"data":14878,"marks":14879,"value":257,"nodeType":82},{},[],{"metadata":14881,"sys":14884,"fields":14889},{"tags":14882,"concepts":14883},[],[],{"space":14885,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14887,"publishedVersion":62,"revision":44,"locale":29},{"sys":14886},{"type":12,"linkType":13,"id":14},{"sys":14888},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14890},{"url":273,"details":14891,"fileName":279,"contentType":280},{"size":275,"image":14892},{"width":277,"height":278},{"sys":14894,"fields":14897},{"id":14895,"createdAt":14896},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":14898,"slug":14899,"articleIntro":14898,"category":14900},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[14901],{"metadata":14902,"sys":14905,"fields":14912},{"tags":14903,"concepts":14904},[],[],{"space":14906,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14908,"publishedVersion":228,"revision":62,"contentType":14910,"locale":29},{"sys":14907},{"type":12,"linkType":13,"id":14},{"sys":14909},{"id":21,"type":12,"linkType":22},{"sys":14911},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14913,"metaTitle":238,"metaDescription":239,"mainTitle":14914,"subtitle":258,"heroImage":14929,"ctaButton":281,"ctaLink":282},[237],{"data":14915,"content":14916,"nodeType":74},{},[14917,14923],{"data":14918,"content":14919,"nodeType":250},{},[14920],{"data":14921,"marks":14922,"value":249,"nodeType":82},{},[],{"data":14924,"content":14925,"nodeType":87},{},[14926],{"data":14927,"marks":14928,"value":257,"nodeType":82},{},[],{"metadata":14930,"sys":14933,"fields":14938},{"tags":14931,"concepts":14932},[],[],{"space":14934,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14936,"publishedVersion":62,"revision":44,"locale":29},{"sys":14935},{"type":12,"linkType":13,"id":14},{"sys":14937},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14939},{"url":273,"details":14940,"fileName":279,"contentType":280},{"size":275,"image":14941},{"width":277,"height":278},{"sys":14943,"fields":14946},{"id":14944,"createdAt":14945},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":14947,"slug":14948,"articleIntro":14949,"category":14950},"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",[14951],{"metadata":14952,"sys":14955,"fields":14962},{"tags":14953,"concepts":14954},[],[],{"space":14956,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":14958,"publishedVersion":228,"revision":62,"contentType":14960,"locale":29},{"sys":14957},{"type":12,"linkType":13,"id":14},{"sys":14959},{"id":21,"type":12,"linkType":22},{"sys":14961},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":14963,"metaTitle":238,"metaDescription":239,"mainTitle":14964,"subtitle":258,"heroImage":14979,"ctaButton":281,"ctaLink":282},[237],{"data":14965,"content":14966,"nodeType":74},{},[14967,14973],{"data":14968,"content":14969,"nodeType":250},{},[14970],{"data":14971,"marks":14972,"value":249,"nodeType":82},{},[],{"data":14974,"content":14975,"nodeType":87},{},[14976],{"data":14977,"marks":14978,"value":257,"nodeType":82},{},[],{"metadata":14980,"sys":14983,"fields":14988},{"tags":14981,"concepts":14982},[],[],{"space":14984,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":14986,"publishedVersion":62,"revision":44,"locale":29},{"sys":14985},{"type":12,"linkType":13,"id":14},{"sys":14987},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":14989},{"url":273,"details":14990,"fileName":279,"contentType":280},{"size":275,"image":14991},{"width":277,"height":278},{"sys":14993,"fields":14996},{"id":14994,"createdAt":14995},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":14997,"slug":14998,"articleIntro":-1,"category":14999},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[15000],{"metadata":15001,"sys":15004,"fields":15011},{"tags":15002,"concepts":15003},[],[],{"space":15005,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15007,"publishedVersion":228,"revision":62,"contentType":15009,"locale":29},{"sys":15006},{"type":12,"linkType":13,"id":14},{"sys":15008},{"id":21,"type":12,"linkType":22},{"sys":15010},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15012,"metaTitle":238,"metaDescription":239,"mainTitle":15013,"subtitle":258,"heroImage":15028,"ctaButton":281,"ctaLink":282},[237],{"data":15014,"content":15015,"nodeType":74},{},[15016,15022],{"data":15017,"content":15018,"nodeType":250},{},[15019],{"data":15020,"marks":15021,"value":249,"nodeType":82},{},[],{"data":15023,"content":15024,"nodeType":87},{},[15025],{"data":15026,"marks":15027,"value":257,"nodeType":82},{},[],{"metadata":15029,"sys":15032,"fields":15037},{"tags":15030,"concepts":15031},[],[],{"space":15033,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15035,"publishedVersion":62,"revision":44,"locale":29},{"sys":15034},{"type":12,"linkType":13,"id":14},{"sys":15036},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15038},{"url":273,"details":15039,"fileName":279,"contentType":280},{"size":275,"image":15040},{"width":277,"height":278},{"sys":15042,"fields":15045},{"id":15043,"createdAt":15044},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":15046,"slug":15047,"articleIntro":15046,"category":15048},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[15049],{"metadata":15050,"sys":15053,"fields":15060},{"tags":15051,"concepts":15052},[],[],{"space":15054,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15056,"publishedVersion":228,"revision":62,"contentType":15058,"locale":29},{"sys":15055},{"type":12,"linkType":13,"id":14},{"sys":15057},{"id":21,"type":12,"linkType":22},{"sys":15059},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15061,"metaTitle":238,"metaDescription":239,"mainTitle":15062,"subtitle":258,"heroImage":15077,"ctaButton":281,"ctaLink":282},[237],{"data":15063,"content":15064,"nodeType":74},{},[15065,15071],{"data":15066,"content":15067,"nodeType":250},{},[15068],{"data":15069,"marks":15070,"value":249,"nodeType":82},{},[],{"data":15072,"content":15073,"nodeType":87},{},[15074],{"data":15075,"marks":15076,"value":257,"nodeType":82},{},[],{"metadata":15078,"sys":15081,"fields":15086},{"tags":15079,"concepts":15080},[],[],{"space":15082,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15084,"publishedVersion":62,"revision":44,"locale":29},{"sys":15083},{"type":12,"linkType":13,"id":14},{"sys":15085},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15087},{"url":273,"details":15088,"fileName":279,"contentType":280},{"size":275,"image":15089},{"width":277,"height":278},{"sys":15091,"fields":15094},{"id":15092,"createdAt":15093},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":15095,"slug":15096,"articleIntro":15095,"category":15097},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[15098],{"metadata":15099,"sys":15102,"fields":15109},{"tags":15100,"concepts":15101},[],[],{"space":15103,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15105,"publishedVersion":228,"revision":62,"contentType":15107,"locale":29},{"sys":15104},{"type":12,"linkType":13,"id":14},{"sys":15106},{"id":21,"type":12,"linkType":22},{"sys":15108},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15110,"metaTitle":238,"metaDescription":239,"mainTitle":15111,"subtitle":258,"heroImage":15126,"ctaButton":281,"ctaLink":282},[237],{"data":15112,"content":15113,"nodeType":74},{},[15114,15120],{"data":15115,"content":15116,"nodeType":250},{},[15117],{"data":15118,"marks":15119,"value":249,"nodeType":82},{},[],{"data":15121,"content":15122,"nodeType":87},{},[15123],{"data":15124,"marks":15125,"value":257,"nodeType":82},{},[],{"metadata":15127,"sys":15130,"fields":15135},{"tags":15128,"concepts":15129},[],[],{"space":15131,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15133,"publishedVersion":62,"revision":44,"locale":29},{"sys":15132},{"type":12,"linkType":13,"id":14},{"sys":15134},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15136},{"url":273,"details":15137,"fileName":279,"contentType":280},{"size":275,"image":15138},{"width":277,"height":278},{"sys":15140,"fields":15143},{"id":15141,"createdAt":15142},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":15144,"slug":15145,"articleIntro":-1,"category":15146},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[15147],{"metadata":15148,"sys":15151,"fields":15158},{"tags":15149,"concepts":15150},[],[],{"space":15152,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15154,"publishedVersion":228,"revision":62,"contentType":15156,"locale":29},{"sys":15153},{"type":12,"linkType":13,"id":14},{"sys":15155},{"id":21,"type":12,"linkType":22},{"sys":15157},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15159,"metaTitle":238,"metaDescription":239,"mainTitle":15160,"subtitle":258,"heroImage":15175,"ctaButton":281,"ctaLink":282},[237],{"data":15161,"content":15162,"nodeType":74},{},[15163,15169],{"data":15164,"content":15165,"nodeType":250},{},[15166],{"data":15167,"marks":15168,"value":249,"nodeType":82},{},[],{"data":15170,"content":15171,"nodeType":87},{},[15172],{"data":15173,"marks":15174,"value":257,"nodeType":82},{},[],{"metadata":15176,"sys":15179,"fields":15184},{"tags":15177,"concepts":15178},[],[],{"space":15180,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15182,"publishedVersion":62,"revision":44,"locale":29},{"sys":15181},{"type":12,"linkType":13,"id":14},{"sys":15183},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15185},{"url":273,"details":15186,"fileName":279,"contentType":280},{"size":275,"image":15187},{"width":277,"height":278},{"sys":15189,"fields":15192},{"id":15190,"createdAt":15191},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":15193,"slug":15194,"articleIntro":15193,"category":15195},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[15196],{"metadata":15197,"sys":15200,"fields":15207},{"tags":15198,"concepts":15199},[],[],{"space":15201,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15203,"publishedVersion":228,"revision":62,"contentType":15205,"locale":29},{"sys":15202},{"type":12,"linkType":13,"id":14},{"sys":15204},{"id":21,"type":12,"linkType":22},{"sys":15206},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15208,"metaTitle":238,"metaDescription":239,"mainTitle":15209,"subtitle":258,"heroImage":15224,"ctaButton":281,"ctaLink":282},[237],{"data":15210,"content":15211,"nodeType":74},{},[15212,15218],{"data":15213,"content":15214,"nodeType":250},{},[15215],{"data":15216,"marks":15217,"value":249,"nodeType":82},{},[],{"data":15219,"content":15220,"nodeType":87},{},[15221],{"data":15222,"marks":15223,"value":257,"nodeType":82},{},[],{"metadata":15225,"sys":15228,"fields":15233},{"tags":15226,"concepts":15227},[],[],{"space":15229,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15231,"publishedVersion":62,"revision":44,"locale":29},{"sys":15230},{"type":12,"linkType":13,"id":14},{"sys":15232},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15234},{"url":273,"details":15235,"fileName":279,"contentType":280},{"size":275,"image":15236},{"width":277,"height":278},{"sys":15238,"fields":15241},{"id":15239,"createdAt":15240},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":15242,"slug":15243,"articleIntro":15242,"category":15244},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[15245],{"metadata":15246,"sys":15249,"fields":15256},{"tags":15247,"concepts":15248},[],[],{"space":15250,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15252,"publishedVersion":228,"revision":62,"contentType":15254,"locale":29},{"sys":15251},{"type":12,"linkType":13,"id":14},{"sys":15253},{"id":21,"type":12,"linkType":22},{"sys":15255},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15257,"metaTitle":238,"metaDescription":239,"mainTitle":15258,"subtitle":258,"heroImage":15273,"ctaButton":281,"ctaLink":282},[237],{"data":15259,"content":15260,"nodeType":74},{},[15261,15267],{"data":15262,"content":15263,"nodeType":250},{},[15264],{"data":15265,"marks":15266,"value":249,"nodeType":82},{},[],{"data":15268,"content":15269,"nodeType":87},{},[15270],{"data":15271,"marks":15272,"value":257,"nodeType":82},{},[],{"metadata":15274,"sys":15277,"fields":15282},{"tags":15275,"concepts":15276},[],[],{"space":15278,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15280,"publishedVersion":62,"revision":44,"locale":29},{"sys":15279},{"type":12,"linkType":13,"id":14},{"sys":15281},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15283},{"url":273,"details":15284,"fileName":279,"contentType":280},{"size":275,"image":15285},{"width":277,"height":278},{"sys":15287,"fields":15290},{"id":15288,"createdAt":15289},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":15291,"slug":15292,"articleIntro":15291,"category":15293},"Compte 6026 - Emballages","compte-6026-emballages",[15294],{"metadata":15295,"sys":15298,"fields":15305},{"tags":15296,"concepts":15297},[],[],{"space":15299,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15301,"publishedVersion":228,"revision":62,"contentType":15303,"locale":29},{"sys":15300},{"type":12,"linkType":13,"id":14},{"sys":15302},{"id":21,"type":12,"linkType":22},{"sys":15304},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15306,"metaTitle":238,"metaDescription":239,"mainTitle":15307,"subtitle":258,"heroImage":15322,"ctaButton":281,"ctaLink":282},[237],{"data":15308,"content":15309,"nodeType":74},{},[15310,15316],{"data":15311,"content":15312,"nodeType":250},{},[15313],{"data":15314,"marks":15315,"value":249,"nodeType":82},{},[],{"data":15317,"content":15318,"nodeType":87},{},[15319],{"data":15320,"marks":15321,"value":257,"nodeType":82},{},[],{"metadata":15323,"sys":15326,"fields":15331},{"tags":15324,"concepts":15325},[],[],{"space":15327,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15329,"publishedVersion":62,"revision":44,"locale":29},{"sys":15328},{"type":12,"linkType":13,"id":14},{"sys":15330},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15332},{"url":273,"details":15333,"fileName":279,"contentType":280},{"size":275,"image":15334},{"width":277,"height":278},{"sys":15336,"fields":15339},{"id":15337,"createdAt":15338},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":15340,"slug":15341,"articleIntro":15340,"category":15342},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[15343],{"metadata":15344,"sys":15347,"fields":15354},{"tags":15345,"concepts":15346},[],[],{"space":15348,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15350,"publishedVersion":228,"revision":62,"contentType":15352,"locale":29},{"sys":15349},{"type":12,"linkType":13,"id":14},{"sys":15351},{"id":21,"type":12,"linkType":22},{"sys":15353},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15355,"metaTitle":238,"metaDescription":239,"mainTitle":15356,"subtitle":258,"heroImage":15371,"ctaButton":281,"ctaLink":282},[237],{"data":15357,"content":15358,"nodeType":74},{},[15359,15365],{"data":15360,"content":15361,"nodeType":250},{},[15362],{"data":15363,"marks":15364,"value":249,"nodeType":82},{},[],{"data":15366,"content":15367,"nodeType":87},{},[15368],{"data":15369,"marks":15370,"value":257,"nodeType":82},{},[],{"metadata":15372,"sys":15375,"fields":15380},{"tags":15373,"concepts":15374},[],[],{"space":15376,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15378,"publishedVersion":62,"revision":44,"locale":29},{"sys":15377},{"type":12,"linkType":13,"id":14},{"sys":15379},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15381},{"url":273,"details":15382,"fileName":279,"contentType":280},{"size":275,"image":15383},{"width":277,"height":278},{"sys":15385,"fields":15388},{"id":15386,"createdAt":15387},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":15389,"slug":15390,"articleIntro":15389,"category":15391},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[15392],{"metadata":15393,"sys":15396,"fields":15403},{"tags":15394,"concepts":15395},[],[],{"space":15397,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15399,"publishedVersion":228,"revision":62,"contentType":15401,"locale":29},{"sys":15398},{"type":12,"linkType":13,"id":14},{"sys":15400},{"id":21,"type":12,"linkType":22},{"sys":15402},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15404,"metaTitle":238,"metaDescription":239,"mainTitle":15405,"subtitle":258,"heroImage":15420,"ctaButton":281,"ctaLink":282},[237],{"data":15406,"content":15407,"nodeType":74},{},[15408,15414],{"data":15409,"content":15410,"nodeType":250},{},[15411],{"data":15412,"marks":15413,"value":249,"nodeType":82},{},[],{"data":15415,"content":15416,"nodeType":87},{},[15417],{"data":15418,"marks":15419,"value":257,"nodeType":82},{},[],{"metadata":15421,"sys":15424,"fields":15429},{"tags":15422,"concepts":15423},[],[],{"space":15425,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15427,"publishedVersion":62,"revision":44,"locale":29},{"sys":15426},{"type":12,"linkType":13,"id":14},{"sys":15428},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15430},{"url":273,"details":15431,"fileName":279,"contentType":280},{"size":275,"image":15432},{"width":277,"height":278},{"sys":15434,"fields":15437},{"id":15435,"createdAt":15436},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":15438,"slug":15439,"articleIntro":15438,"category":15440},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[15441],{"metadata":15442,"sys":15445,"fields":15452},{"tags":15443,"concepts":15444},[],[],{"space":15446,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15448,"publishedVersion":228,"revision":62,"contentType":15450,"locale":29},{"sys":15447},{"type":12,"linkType":13,"id":14},{"sys":15449},{"id":21,"type":12,"linkType":22},{"sys":15451},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15453,"metaTitle":238,"metaDescription":239,"mainTitle":15454,"subtitle":258,"heroImage":15469,"ctaButton":281,"ctaLink":282},[237],{"data":15455,"content":15456,"nodeType":74},{},[15457,15463],{"data":15458,"content":15459,"nodeType":250},{},[15460],{"data":15461,"marks":15462,"value":249,"nodeType":82},{},[],{"data":15464,"content":15465,"nodeType":87},{},[15466],{"data":15467,"marks":15468,"value":257,"nodeType":82},{},[],{"metadata":15470,"sys":15473,"fields":15478},{"tags":15471,"concepts":15472},[],[],{"space":15474,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15476,"publishedVersion":62,"revision":44,"locale":29},{"sys":15475},{"type":12,"linkType":13,"id":14},{"sys":15477},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15479},{"url":273,"details":15480,"fileName":279,"contentType":280},{"size":275,"image":15481},{"width":277,"height":278},{"sys":15483,"fields":15486},{"id":15484,"createdAt":15485},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":15487,"slug":15488,"articleIntro":-1,"category":15489},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[15490],{"metadata":15491,"sys":15494,"fields":15501},{"tags":15492,"concepts":15493},[],[],{"space":15495,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15497,"publishedVersion":228,"revision":62,"contentType":15499,"locale":29},{"sys":15496},{"type":12,"linkType":13,"id":14},{"sys":15498},{"id":21,"type":12,"linkType":22},{"sys":15500},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15502,"metaTitle":238,"metaDescription":239,"mainTitle":15503,"subtitle":258,"heroImage":15518,"ctaButton":281,"ctaLink":282},[237],{"data":15504,"content":15505,"nodeType":74},{},[15506,15512],{"data":15507,"content":15508,"nodeType":250},{},[15509],{"data":15510,"marks":15511,"value":249,"nodeType":82},{},[],{"data":15513,"content":15514,"nodeType":87},{},[15515],{"data":15516,"marks":15517,"value":257,"nodeType":82},{},[],{"metadata":15519,"sys":15522,"fields":15527},{"tags":15520,"concepts":15521},[],[],{"space":15523,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15525,"publishedVersion":62,"revision":44,"locale":29},{"sys":15524},{"type":12,"linkType":13,"id":14},{"sys":15526},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15528},{"url":273,"details":15529,"fileName":279,"contentType":280},{"size":275,"image":15530},{"width":277,"height":278},{"sys":15532,"fields":15535},{"id":15533,"createdAt":15534},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":15536,"slug":15537,"articleIntro":15536,"category":15538},"274 - Prêts","compte-274-prets",[15539],{"metadata":15540,"sys":15543,"fields":15550},{"tags":15541,"concepts":15542},[],[],{"space":15544,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15546,"publishedVersion":228,"revision":62,"contentType":15548,"locale":29},{"sys":15545},{"type":12,"linkType":13,"id":14},{"sys":15547},{"id":21,"type":12,"linkType":22},{"sys":15549},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15551,"metaTitle":238,"metaDescription":239,"mainTitle":15552,"subtitle":258,"heroImage":15567,"ctaButton":281,"ctaLink":282},[237],{"data":15553,"content":15554,"nodeType":74},{},[15555,15561],{"data":15556,"content":15557,"nodeType":250},{},[15558],{"data":15559,"marks":15560,"value":249,"nodeType":82},{},[],{"data":15562,"content":15563,"nodeType":87},{},[15564],{"data":15565,"marks":15566,"value":257,"nodeType":82},{},[],{"metadata":15568,"sys":15571,"fields":15576},{"tags":15569,"concepts":15570},[],[],{"space":15572,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15574,"publishedVersion":62,"revision":44,"locale":29},{"sys":15573},{"type":12,"linkType":13,"id":14},{"sys":15575},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15577},{"url":273,"details":15578,"fileName":279,"contentType":280},{"size":275,"image":15579},{"width":277,"height":278},{"sys":15581,"fields":15584},{"id":15582,"createdAt":15583},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":15585,"slug":15586,"articleIntro":15585,"category":15587},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[15588],{"metadata":15589,"sys":15592,"fields":15599},{"tags":15590,"concepts":15591},[],[],{"space":15593,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15595,"publishedVersion":228,"revision":62,"contentType":15597,"locale":29},{"sys":15594},{"type":12,"linkType":13,"id":14},{"sys":15596},{"id":21,"type":12,"linkType":22},{"sys":15598},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15600,"metaTitle":238,"metaDescription":239,"mainTitle":15601,"subtitle":258,"heroImage":15616,"ctaButton":281,"ctaLink":282},[237],{"data":15602,"content":15603,"nodeType":74},{},[15604,15610],{"data":15605,"content":15606,"nodeType":250},{},[15607],{"data":15608,"marks":15609,"value":249,"nodeType":82},{},[],{"data":15611,"content":15612,"nodeType":87},{},[15613],{"data":15614,"marks":15615,"value":257,"nodeType":82},{},[],{"metadata":15617,"sys":15620,"fields":15625},{"tags":15618,"concepts":15619},[],[],{"space":15621,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15623,"publishedVersion":62,"revision":44,"locale":29},{"sys":15622},{"type":12,"linkType":13,"id":14},{"sys":15624},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15626},{"url":273,"details":15627,"fileName":279,"contentType":280},{"size":275,"image":15628},{"width":277,"height":278},{"sys":15630,"fields":15633},{"id":15631,"createdAt":15632},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":15634,"slug":15635,"articleIntro":15634,"category":15636},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[15637],{"metadata":15638,"sys":15641,"fields":15648},{"tags":15639,"concepts":15640},[],[],{"space":15642,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15644,"publishedVersion":228,"revision":62,"contentType":15646,"locale":29},{"sys":15643},{"type":12,"linkType":13,"id":14},{"sys":15645},{"id":21,"type":12,"linkType":22},{"sys":15647},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15649,"metaTitle":238,"metaDescription":239,"mainTitle":15650,"subtitle":258,"heroImage":15665,"ctaButton":281,"ctaLink":282},[237],{"data":15651,"content":15652,"nodeType":74},{},[15653,15659],{"data":15654,"content":15655,"nodeType":250},{},[15656],{"data":15657,"marks":15658,"value":249,"nodeType":82},{},[],{"data":15660,"content":15661,"nodeType":87},{},[15662],{"data":15663,"marks":15664,"value":257,"nodeType":82},{},[],{"metadata":15666,"sys":15669,"fields":15674},{"tags":15667,"concepts":15668},[],[],{"space":15670,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15672,"publishedVersion":62,"revision":44,"locale":29},{"sys":15671},{"type":12,"linkType":13,"id":14},{"sys":15673},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15675},{"url":273,"details":15676,"fileName":279,"contentType":280},{"size":275,"image":15677},{"width":277,"height":278},{"sys":15679,"fields":15682},{"id":15680,"createdAt":15681},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":15683,"slug":15684,"articleIntro":15683,"category":15685},"Compte 508 - Obligations","compte-508-obligations",[15686],{"metadata":15687,"sys":15690,"fields":15697},{"tags":15688,"concepts":15689},[],[],{"space":15691,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15693,"publishedVersion":228,"revision":62,"contentType":15695,"locale":29},{"sys":15692},{"type":12,"linkType":13,"id":14},{"sys":15694},{"id":21,"type":12,"linkType":22},{"sys":15696},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15698,"metaTitle":238,"metaDescription":239,"mainTitle":15699,"subtitle":258,"heroImage":15714,"ctaButton":281,"ctaLink":282},[237],{"data":15700,"content":15701,"nodeType":74},{},[15702,15708],{"data":15703,"content":15704,"nodeType":250},{},[15705],{"data":15706,"marks":15707,"value":249,"nodeType":82},{},[],{"data":15709,"content":15710,"nodeType":87},{},[15711],{"data":15712,"marks":15713,"value":257,"nodeType":82},{},[],{"metadata":15715,"sys":15718,"fields":15723},{"tags":15716,"concepts":15717},[],[],{"space":15719,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15721,"publishedVersion":62,"revision":44,"locale":29},{"sys":15720},{"type":12,"linkType":13,"id":14},{"sys":15722},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15724},{"url":273,"details":15725,"fileName":279,"contentType":280},{"size":275,"image":15726},{"width":277,"height":278},{"sys":15728,"fields":15731},{"id":15729,"createdAt":15730},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":15732,"slug":15733,"articleIntro":-1,"category":15734},"Compte 6257 - Réceptions","compte-6257-receptions",[15735],{"metadata":15736,"sys":15739,"fields":15746},{"tags":15737,"concepts":15738},[],[],{"space":15740,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15742,"publishedVersion":228,"revision":62,"contentType":15744,"locale":29},{"sys":15741},{"type":12,"linkType":13,"id":14},{"sys":15743},{"id":21,"type":12,"linkType":22},{"sys":15745},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15747,"metaTitle":238,"metaDescription":239,"mainTitle":15748,"subtitle":258,"heroImage":15763,"ctaButton":281,"ctaLink":282},[237],{"data":15749,"content":15750,"nodeType":74},{},[15751,15757],{"data":15752,"content":15753,"nodeType":250},{},[15754],{"data":15755,"marks":15756,"value":249,"nodeType":82},{},[],{"data":15758,"content":15759,"nodeType":87},{},[15760],{"data":15761,"marks":15762,"value":257,"nodeType":82},{},[],{"metadata":15764,"sys":15767,"fields":15772},{"tags":15765,"concepts":15766},[],[],{"space":15768,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15770,"publishedVersion":62,"revision":44,"locale":29},{"sys":15769},{"type":12,"linkType":13,"id":14},{"sys":15771},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15773},{"url":273,"details":15774,"fileName":279,"contentType":280},{"size":275,"image":15775},{"width":277,"height":278},{"sys":15777,"fields":15780},{"id":15778,"createdAt":15779},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15781,"slug":15782,"articleIntro":15781,"category":15783},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15784],{"metadata":15785,"sys":15788,"fields":15795},{"tags":15786,"concepts":15787},[],[],{"space":15789,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15791,"publishedVersion":228,"revision":62,"contentType":15793,"locale":29},{"sys":15790},{"type":12,"linkType":13,"id":14},{"sys":15792},{"id":21,"type":12,"linkType":22},{"sys":15794},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15796,"metaTitle":238,"metaDescription":239,"mainTitle":15797,"subtitle":258,"heroImage":15812,"ctaButton":281,"ctaLink":282},[237],{"data":15798,"content":15799,"nodeType":74},{},[15800,15806],{"data":15801,"content":15802,"nodeType":250},{},[15803],{"data":15804,"marks":15805,"value":249,"nodeType":82},{},[],{"data":15807,"content":15808,"nodeType":87},{},[15809],{"data":15810,"marks":15811,"value":257,"nodeType":82},{},[],{"metadata":15813,"sys":15816,"fields":15821},{"tags":15814,"concepts":15815},[],[],{"space":15817,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15819,"publishedVersion":62,"revision":44,"locale":29},{"sys":15818},{"type":12,"linkType":13,"id":14},{"sys":15820},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15822},{"url":273,"details":15823,"fileName":279,"contentType":280},{"size":275,"image":15824},{"width":277,"height":278},{"sys":15826,"fields":15829},{"id":15827,"createdAt":15828},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":15830,"slug":15831,"articleIntro":15832,"category":15833},"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.",[15834],{"metadata":15835,"sys":15838,"fields":15845},{"tags":15836,"concepts":15837},[],[],{"space":15839,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15841,"publishedVersion":228,"revision":62,"contentType":15843,"locale":29},{"sys":15840},{"type":12,"linkType":13,"id":14},{"sys":15842},{"id":21,"type":12,"linkType":22},{"sys":15844},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15846,"metaTitle":238,"metaDescription":239,"mainTitle":15847,"subtitle":258,"heroImage":15862,"ctaButton":281,"ctaLink":282},[237],{"data":15848,"content":15849,"nodeType":74},{},[15850,15856],{"data":15851,"content":15852,"nodeType":250},{},[15853],{"data":15854,"marks":15855,"value":249,"nodeType":82},{},[],{"data":15857,"content":15858,"nodeType":87},{},[15859],{"data":15860,"marks":15861,"value":257,"nodeType":82},{},[],{"metadata":15863,"sys":15866,"fields":15871},{"tags":15864,"concepts":15865},[],[],{"space":15867,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15869,"publishedVersion":62,"revision":44,"locale":29},{"sys":15868},{"type":12,"linkType":13,"id":14},{"sys":15870},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15872},{"url":273,"details":15873,"fileName":279,"contentType":280},{"size":275,"image":15874},{"width":277,"height":278},{"sys":15876,"fields":15879},{"id":15877,"createdAt":15878},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":15880,"slug":15881,"articleIntro":15880,"category":15882},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[15883],{"metadata":15884,"sys":15887,"fields":15894},{"tags":15885,"concepts":15886},[],[],{"space":15888,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15890,"publishedVersion":228,"revision":62,"contentType":15892,"locale":29},{"sys":15889},{"type":12,"linkType":13,"id":14},{"sys":15891},{"id":21,"type":12,"linkType":22},{"sys":15893},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15895,"metaTitle":238,"metaDescription":239,"mainTitle":15896,"subtitle":258,"heroImage":15911,"ctaButton":281,"ctaLink":282},[237],{"data":15897,"content":15898,"nodeType":74},{},[15899,15905],{"data":15900,"content":15901,"nodeType":250},{},[15902],{"data":15903,"marks":15904,"value":249,"nodeType":82},{},[],{"data":15906,"content":15907,"nodeType":87},{},[15908],{"data":15909,"marks":15910,"value":257,"nodeType":82},{},[],{"metadata":15912,"sys":15915,"fields":15920},{"tags":15913,"concepts":15914},[],[],{"space":15916,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15918,"publishedVersion":62,"revision":44,"locale":29},{"sys":15917},{"type":12,"linkType":13,"id":14},{"sys":15919},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15921},{"url":273,"details":15922,"fileName":279,"contentType":280},{"size":275,"image":15923},{"width":277,"height":278},{"sys":15925,"fields":15928},{"id":15926,"createdAt":15927},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":15929,"slug":15930,"articleIntro":-1,"category":15931},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[15932],{"metadata":15933,"sys":15936,"fields":15943},{"tags":15934,"concepts":15935},[],[],{"space":15937,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15939,"publishedVersion":228,"revision":62,"contentType":15941,"locale":29},{"sys":15938},{"type":12,"linkType":13,"id":14},{"sys":15940},{"id":21,"type":12,"linkType":22},{"sys":15942},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15944,"metaTitle":238,"metaDescription":239,"mainTitle":15945,"subtitle":258,"heroImage":15960,"ctaButton":281,"ctaLink":282},[237],{"data":15946,"content":15947,"nodeType":74},{},[15948,15954],{"data":15949,"content":15950,"nodeType":250},{},[15951],{"data":15952,"marks":15953,"value":249,"nodeType":82},{},[],{"data":15955,"content":15956,"nodeType":87},{},[15957],{"data":15958,"marks":15959,"value":257,"nodeType":82},{},[],{"metadata":15961,"sys":15964,"fields":15969},{"tags":15962,"concepts":15963},[],[],{"space":15965,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":15967,"publishedVersion":62,"revision":44,"locale":29},{"sys":15966},{"type":12,"linkType":13,"id":14},{"sys":15968},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":15970},{"url":273,"details":15971,"fileName":279,"contentType":280},{"size":275,"image":15972},{"width":277,"height":278},{"sys":15974,"fields":15977},{"id":15975,"createdAt":15976},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":15978,"slug":15979,"articleIntro":15978,"category":15980},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[15981],{"metadata":15982,"sys":15985,"fields":15992},{"tags":15983,"concepts":15984},[],[],{"space":15986,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":15988,"publishedVersion":228,"revision":62,"contentType":15990,"locale":29},{"sys":15987},{"type":12,"linkType":13,"id":14},{"sys":15989},{"id":21,"type":12,"linkType":22},{"sys":15991},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":15993,"metaTitle":238,"metaDescription":239,"mainTitle":15994,"subtitle":258,"heroImage":16009,"ctaButton":281,"ctaLink":282},[237],{"data":15995,"content":15996,"nodeType":74},{},[15997,16003],{"data":15998,"content":15999,"nodeType":250},{},[16000],{"data":16001,"marks":16002,"value":249,"nodeType":82},{},[],{"data":16004,"content":16005,"nodeType":87},{},[16006],{"data":16007,"marks":16008,"value":257,"nodeType":82},{},[],{"metadata":16010,"sys":16013,"fields":16018},{"tags":16011,"concepts":16012},[],[],{"space":16014,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16016,"publishedVersion":62,"revision":44,"locale":29},{"sys":16015},{"type":12,"linkType":13,"id":14},{"sys":16017},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16019},{"url":273,"details":16020,"fileName":279,"contentType":280},{"size":275,"image":16021},{"width":277,"height":278},{"sys":16023,"fields":16026},{"id":16024,"createdAt":16025},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":16027,"slug":16028,"articleIntro":16027,"category":16029},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[16030],{"metadata":16031,"sys":16034,"fields":16041},{"tags":16032,"concepts":16033},[],[],{"space":16035,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16037,"publishedVersion":228,"revision":62,"contentType":16039,"locale":29},{"sys":16036},{"type":12,"linkType":13,"id":14},{"sys":16038},{"id":21,"type":12,"linkType":22},{"sys":16040},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16042,"metaTitle":238,"metaDescription":239,"mainTitle":16043,"subtitle":258,"heroImage":16058,"ctaButton":281,"ctaLink":282},[237],{"data":16044,"content":16045,"nodeType":74},{},[16046,16052],{"data":16047,"content":16048,"nodeType":250},{},[16049],{"data":16050,"marks":16051,"value":249,"nodeType":82},{},[],{"data":16053,"content":16054,"nodeType":87},{},[16055],{"data":16056,"marks":16057,"value":257,"nodeType":82},{},[],{"metadata":16059,"sys":16062,"fields":16067},{"tags":16060,"concepts":16061},[],[],{"space":16063,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16065,"publishedVersion":62,"revision":44,"locale":29},{"sys":16064},{"type":12,"linkType":13,"id":14},{"sys":16066},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16068},{"url":273,"details":16069,"fileName":279,"contentType":280},{"size":275,"image":16070},{"width":277,"height":278},{"sys":16072,"fields":16075},{"id":16073,"createdAt":16074},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":16076,"slug":16077,"articleIntro":-1,"category":16078},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[16079],{"metadata":16080,"sys":16083,"fields":16090},{"tags":16081,"concepts":16082},[],[],{"space":16084,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16086,"publishedVersion":228,"revision":62,"contentType":16088,"locale":29},{"sys":16085},{"type":12,"linkType":13,"id":14},{"sys":16087},{"id":21,"type":12,"linkType":22},{"sys":16089},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16091,"metaTitle":238,"metaDescription":239,"mainTitle":16092,"subtitle":258,"heroImage":16107,"ctaButton":281,"ctaLink":282},[237],{"data":16093,"content":16094,"nodeType":74},{},[16095,16101],{"data":16096,"content":16097,"nodeType":250},{},[16098],{"data":16099,"marks":16100,"value":249,"nodeType":82},{},[],{"data":16102,"content":16103,"nodeType":87},{},[16104],{"data":16105,"marks":16106,"value":257,"nodeType":82},{},[],{"metadata":16108,"sys":16111,"fields":16116},{"tags":16109,"concepts":16110},[],[],{"space":16112,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16114,"publishedVersion":62,"revision":44,"locale":29},{"sys":16113},{"type":12,"linkType":13,"id":14},{"sys":16115},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16117},{"url":273,"details":16118,"fileName":279,"contentType":280},{"size":275,"image":16119},{"width":277,"height":278},{"sys":16121,"fields":16124},{"id":16122,"createdAt":16123},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":16125,"slug":16126,"articleIntro":16125,"category":16127},"Compte 2184 - Mobilier","compte-2184-mobilier",[16128],{"metadata":16129,"sys":16132,"fields":16139},{"tags":16130,"concepts":16131},[],[],{"space":16133,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16135,"publishedVersion":228,"revision":62,"contentType":16137,"locale":29},{"sys":16134},{"type":12,"linkType":13,"id":14},{"sys":16136},{"id":21,"type":12,"linkType":22},{"sys":16138},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16140,"metaTitle":238,"metaDescription":239,"mainTitle":16141,"subtitle":258,"heroImage":16156,"ctaButton":281,"ctaLink":282},[237],{"data":16142,"content":16143,"nodeType":74},{},[16144,16150],{"data":16145,"content":16146,"nodeType":250},{},[16147],{"data":16148,"marks":16149,"value":249,"nodeType":82},{},[],{"data":16151,"content":16152,"nodeType":87},{},[16153],{"data":16154,"marks":16155,"value":257,"nodeType":82},{},[],{"metadata":16157,"sys":16160,"fields":16165},{"tags":16158,"concepts":16159},[],[],{"space":16161,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16163,"publishedVersion":62,"revision":44,"locale":29},{"sys":16162},{"type":12,"linkType":13,"id":14},{"sys":16164},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16166},{"url":273,"details":16167,"fileName":279,"contentType":280},{"size":275,"image":16168},{"width":277,"height":278},{"sys":16170,"fields":16173},{"id":16171,"createdAt":16172},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":16174,"slug":16175,"articleIntro":16174,"category":16176},"Compte 101 - Capital","compte-101-capital",[16177],{"metadata":16178,"sys":16181,"fields":16188},{"tags":16179,"concepts":16180},[],[],{"space":16182,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16184,"publishedVersion":228,"revision":62,"contentType":16186,"locale":29},{"sys":16183},{"type":12,"linkType":13,"id":14},{"sys":16185},{"id":21,"type":12,"linkType":22},{"sys":16187},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16189,"metaTitle":238,"metaDescription":239,"mainTitle":16190,"subtitle":258,"heroImage":16205,"ctaButton":281,"ctaLink":282},[237],{"data":16191,"content":16192,"nodeType":74},{},[16193,16199],{"data":16194,"content":16195,"nodeType":250},{},[16196],{"data":16197,"marks":16198,"value":249,"nodeType":82},{},[],{"data":16200,"content":16201,"nodeType":87},{},[16202],{"data":16203,"marks":16204,"value":257,"nodeType":82},{},[],{"metadata":16206,"sys":16209,"fields":16214},{"tags":16207,"concepts":16208},[],[],{"space":16210,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16212,"publishedVersion":62,"revision":44,"locale":29},{"sys":16211},{"type":12,"linkType":13,"id":14},{"sys":16213},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16215},{"url":273,"details":16216,"fileName":279,"contentType":280},{"size":275,"image":16217},{"width":277,"height":278},{"sys":16219,"fields":16222},{"id":16220,"createdAt":16221},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":16223,"slug":16224,"articleIntro":-1,"category":16225},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[16226],{"metadata":16227,"sys":16230,"fields":16237},{"tags":16228,"concepts":16229},[],[],{"space":16231,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16233,"publishedVersion":228,"revision":62,"contentType":16235,"locale":29},{"sys":16232},{"type":12,"linkType":13,"id":14},{"sys":16234},{"id":21,"type":12,"linkType":22},{"sys":16236},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16238,"metaTitle":238,"metaDescription":239,"mainTitle":16239,"subtitle":258,"heroImage":16254,"ctaButton":281,"ctaLink":282},[237],{"data":16240,"content":16241,"nodeType":74},{},[16242,16248],{"data":16243,"content":16244,"nodeType":250},{},[16245],{"data":16246,"marks":16247,"value":249,"nodeType":82},{},[],{"data":16249,"content":16250,"nodeType":87},{},[16251],{"data":16252,"marks":16253,"value":257,"nodeType":82},{},[],{"metadata":16255,"sys":16258,"fields":16263},{"tags":16256,"concepts":16257},[],[],{"space":16259,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16261,"publishedVersion":62,"revision":44,"locale":29},{"sys":16260},{"type":12,"linkType":13,"id":14},{"sys":16262},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16264},{"url":273,"details":16265,"fileName":279,"contentType":280},{"size":275,"image":16266},{"width":277,"height":278},{"sys":16268,"fields":16271},{"id":16269,"createdAt":16270},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":16272,"slug":16273,"articleIntro":-1,"category":16274},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[16275],{"metadata":16276,"sys":16279,"fields":16286},{"tags":16277,"concepts":16278},[],[],{"space":16280,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16282,"publishedVersion":228,"revision":62,"contentType":16284,"locale":29},{"sys":16281},{"type":12,"linkType":13,"id":14},{"sys":16283},{"id":21,"type":12,"linkType":22},{"sys":16285},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16287,"metaTitle":238,"metaDescription":239,"mainTitle":16288,"subtitle":258,"heroImage":16303,"ctaButton":281,"ctaLink":282},[237],{"data":16289,"content":16290,"nodeType":74},{},[16291,16297],{"data":16292,"content":16293,"nodeType":250},{},[16294],{"data":16295,"marks":16296,"value":249,"nodeType":82},{},[],{"data":16298,"content":16299,"nodeType":87},{},[16300],{"data":16301,"marks":16302,"value":257,"nodeType":82},{},[],{"metadata":16304,"sys":16307,"fields":16312},{"tags":16305,"concepts":16306},[],[],{"space":16308,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16310,"publishedVersion":62,"revision":44,"locale":29},{"sys":16309},{"type":12,"linkType":13,"id":14},{"sys":16311},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16313},{"url":273,"details":16314,"fileName":279,"contentType":280},{"size":275,"image":16315},{"width":277,"height":278},{"sys":16317,"fields":16320},{"id":16318,"createdAt":16319},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":16321,"slug":16322,"articleIntro":16321,"category":16323},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[16324],{"metadata":16325,"sys":16328,"fields":16335},{"tags":16326,"concepts":16327},[],[],{"space":16329,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16331,"publishedVersion":228,"revision":62,"contentType":16333,"locale":29},{"sys":16330},{"type":12,"linkType":13,"id":14},{"sys":16332},{"id":21,"type":12,"linkType":22},{"sys":16334},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16336,"metaTitle":238,"metaDescription":239,"mainTitle":16337,"subtitle":258,"heroImage":16352,"ctaButton":281,"ctaLink":282},[237],{"data":16338,"content":16339,"nodeType":74},{},[16340,16346],{"data":16341,"content":16342,"nodeType":250},{},[16343],{"data":16344,"marks":16345,"value":249,"nodeType":82},{},[],{"data":16347,"content":16348,"nodeType":87},{},[16349],{"data":16350,"marks":16351,"value":257,"nodeType":82},{},[],{"metadata":16353,"sys":16356,"fields":16361},{"tags":16354,"concepts":16355},[],[],{"space":16357,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16359,"publishedVersion":62,"revision":44,"locale":29},{"sys":16358},{"type":12,"linkType":13,"id":14},{"sys":16360},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16362},{"url":273,"details":16363,"fileName":279,"contentType":280},{"size":275,"image":16364},{"width":277,"height":278},{"sys":16366,"fields":16369},{"id":16367,"createdAt":16368},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":16370,"slug":16371,"articleIntro":16370,"category":16372},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[16373],{"metadata":16374,"sys":16377,"fields":16384},{"tags":16375,"concepts":16376},[],[],{"space":16378,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16380,"publishedVersion":228,"revision":62,"contentType":16382,"locale":29},{"sys":16379},{"type":12,"linkType":13,"id":14},{"sys":16381},{"id":21,"type":12,"linkType":22},{"sys":16383},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16385,"metaTitle":238,"metaDescription":239,"mainTitle":16386,"subtitle":258,"heroImage":16401,"ctaButton":281,"ctaLink":282},[237],{"data":16387,"content":16388,"nodeType":74},{},[16389,16395],{"data":16390,"content":16391,"nodeType":250},{},[16392],{"data":16393,"marks":16394,"value":249,"nodeType":82},{},[],{"data":16396,"content":16397,"nodeType":87},{},[16398],{"data":16399,"marks":16400,"value":257,"nodeType":82},{},[],{"metadata":16402,"sys":16405,"fields":16410},{"tags":16403,"concepts":16404},[],[],{"space":16406,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16408,"publishedVersion":62,"revision":44,"locale":29},{"sys":16407},{"type":12,"linkType":13,"id":14},{"sys":16409},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16411},{"url":273,"details":16412,"fileName":279,"contentType":280},{"size":275,"image":16413},{"width":277,"height":278},{"sys":16415,"fields":16418},{"id":16416,"createdAt":16417},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":16419,"slug":16420,"articleIntro":16419,"category":16421},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[16422],{"metadata":16423,"sys":16426,"fields":16433},{"tags":16424,"concepts":16425},[],[],{"space":16427,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16429,"publishedVersion":228,"revision":62,"contentType":16431,"locale":29},{"sys":16428},{"type":12,"linkType":13,"id":14},{"sys":16430},{"id":21,"type":12,"linkType":22},{"sys":16432},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16434,"metaTitle":238,"metaDescription":239,"mainTitle":16435,"subtitle":258,"heroImage":16450,"ctaButton":281,"ctaLink":282},[237],{"data":16436,"content":16437,"nodeType":74},{},[16438,16444],{"data":16439,"content":16440,"nodeType":250},{},[16441],{"data":16442,"marks":16443,"value":249,"nodeType":82},{},[],{"data":16445,"content":16446,"nodeType":87},{},[16447],{"data":16448,"marks":16449,"value":257,"nodeType":82},{},[],{"metadata":16451,"sys":16454,"fields":16459},{"tags":16452,"concepts":16453},[],[],{"space":16455,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16457,"publishedVersion":62,"revision":44,"locale":29},{"sys":16456},{"type":12,"linkType":13,"id":14},{"sys":16458},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16460},{"url":273,"details":16461,"fileName":279,"contentType":280},{"size":275,"image":16462},{"width":277,"height":278},{"sys":16464,"fields":16467},{"id":16465,"createdAt":16466},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":16468,"slug":16469,"articleIntro":16468,"category":16470},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[16471],{"metadata":16472,"sys":16475,"fields":16482},{"tags":16473,"concepts":16474},[],[],{"space":16476,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16478,"publishedVersion":228,"revision":62,"contentType":16480,"locale":29},{"sys":16477},{"type":12,"linkType":13,"id":14},{"sys":16479},{"id":21,"type":12,"linkType":22},{"sys":16481},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16483,"metaTitle":238,"metaDescription":239,"mainTitle":16484,"subtitle":258,"heroImage":16499,"ctaButton":281,"ctaLink":282},[237],{"data":16485,"content":16486,"nodeType":74},{},[16487,16493],{"data":16488,"content":16489,"nodeType":250},{},[16490],{"data":16491,"marks":16492,"value":249,"nodeType":82},{},[],{"data":16494,"content":16495,"nodeType":87},{},[16496],{"data":16497,"marks":16498,"value":257,"nodeType":82},{},[],{"metadata":16500,"sys":16503,"fields":16508},{"tags":16501,"concepts":16502},[],[],{"space":16504,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16506,"publishedVersion":62,"revision":44,"locale":29},{"sys":16505},{"type":12,"linkType":13,"id":14},{"sys":16507},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16509},{"url":273,"details":16510,"fileName":279,"contentType":280},{"size":275,"image":16511},{"width":277,"height":278},{"sys":16513,"fields":16516},{"id":16514,"createdAt":16515},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":16517,"slug":16518,"articleIntro":-1,"category":16519},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[16520],{"metadata":16521,"sys":16524,"fields":16531},{"tags":16522,"concepts":16523},[],[],{"space":16525,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16527,"publishedVersion":228,"revision":62,"contentType":16529,"locale":29},{"sys":16526},{"type":12,"linkType":13,"id":14},{"sys":16528},{"id":21,"type":12,"linkType":22},{"sys":16530},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16532,"metaTitle":238,"metaDescription":239,"mainTitle":16533,"subtitle":258,"heroImage":16548,"ctaButton":281,"ctaLink":282},[237],{"data":16534,"content":16535,"nodeType":74},{},[16536,16542],{"data":16537,"content":16538,"nodeType":250},{},[16539],{"data":16540,"marks":16541,"value":249,"nodeType":82},{},[],{"data":16543,"content":16544,"nodeType":87},{},[16545],{"data":16546,"marks":16547,"value":257,"nodeType":82},{},[],{"metadata":16549,"sys":16552,"fields":16557},{"tags":16550,"concepts":16551},[],[],{"space":16553,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16555,"publishedVersion":62,"revision":44,"locale":29},{"sys":16554},{"type":12,"linkType":13,"id":14},{"sys":16556},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16558},{"url":273,"details":16559,"fileName":279,"contentType":280},{"size":275,"image":16560},{"width":277,"height":278},{"sys":16562,"fields":16565},{"id":16563,"createdAt":16564},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":16566,"slug":16567,"articleIntro":16566,"category":16568},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[16569],{"metadata":16570,"sys":16573,"fields":16580},{"tags":16571,"concepts":16572},[],[],{"space":16574,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16576,"publishedVersion":228,"revision":62,"contentType":16578,"locale":29},{"sys":16575},{"type":12,"linkType":13,"id":14},{"sys":16577},{"id":21,"type":12,"linkType":22},{"sys":16579},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16581,"metaTitle":238,"metaDescription":239,"mainTitle":16582,"subtitle":258,"heroImage":16597,"ctaButton":281,"ctaLink":282},[237],{"data":16583,"content":16584,"nodeType":74},{},[16585,16591],{"data":16586,"content":16587,"nodeType":250},{},[16588],{"data":16589,"marks":16590,"value":249,"nodeType":82},{},[],{"data":16592,"content":16593,"nodeType":87},{},[16594],{"data":16595,"marks":16596,"value":257,"nodeType":82},{},[],{"metadata":16598,"sys":16601,"fields":16606},{"tags":16599,"concepts":16600},[],[],{"space":16602,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16604,"publishedVersion":62,"revision":44,"locale":29},{"sys":16603},{"type":12,"linkType":13,"id":14},{"sys":16605},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16607},{"url":273,"details":16608,"fileName":279,"contentType":280},{"size":275,"image":16609},{"width":277,"height":278},{"sys":16611,"fields":16614},{"id":16612,"createdAt":16613},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":16615,"slug":16616,"articleIntro":-1,"category":16617},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[16618],{"metadata":16619,"sys":16622,"fields":16629},{"tags":16620,"concepts":16621},[],[],{"space":16623,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16625,"publishedVersion":228,"revision":62,"contentType":16627,"locale":29},{"sys":16624},{"type":12,"linkType":13,"id":14},{"sys":16626},{"id":21,"type":12,"linkType":22},{"sys":16628},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16630,"metaTitle":238,"metaDescription":239,"mainTitle":16631,"subtitle":258,"heroImage":16646,"ctaButton":281,"ctaLink":282},[237],{"data":16632,"content":16633,"nodeType":74},{},[16634,16640],{"data":16635,"content":16636,"nodeType":250},{},[16637],{"data":16638,"marks":16639,"value":249,"nodeType":82},{},[],{"data":16641,"content":16642,"nodeType":87},{},[16643],{"data":16644,"marks":16645,"value":257,"nodeType":82},{},[],{"metadata":16647,"sys":16650,"fields":16655},{"tags":16648,"concepts":16649},[],[],{"space":16651,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16653,"publishedVersion":62,"revision":44,"locale":29},{"sys":16652},{"type":12,"linkType":13,"id":14},{"sys":16654},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16656},{"url":273,"details":16657,"fileName":279,"contentType":280},{"size":275,"image":16658},{"width":277,"height":278},{"sys":16660,"fields":16663},{"id":16661,"createdAt":16662},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":16664,"slug":16665,"articleIntro":16664,"category":16666},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[16667],{"metadata":16668,"sys":16671,"fields":16678},{"tags":16669,"concepts":16670},[],[],{"space":16672,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16674,"publishedVersion":228,"revision":62,"contentType":16676,"locale":29},{"sys":16673},{"type":12,"linkType":13,"id":14},{"sys":16675},{"id":21,"type":12,"linkType":22},{"sys":16677},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16679,"metaTitle":238,"metaDescription":239,"mainTitle":16680,"subtitle":258,"heroImage":16695,"ctaButton":281,"ctaLink":282},[237],{"data":16681,"content":16682,"nodeType":74},{},[16683,16689],{"data":16684,"content":16685,"nodeType":250},{},[16686],{"data":16687,"marks":16688,"value":249,"nodeType":82},{},[],{"data":16690,"content":16691,"nodeType":87},{},[16692],{"data":16693,"marks":16694,"value":257,"nodeType":82},{},[],{"metadata":16696,"sys":16699,"fields":16704},{"tags":16697,"concepts":16698},[],[],{"space":16700,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16702,"publishedVersion":62,"revision":44,"locale":29},{"sys":16701},{"type":12,"linkType":13,"id":14},{"sys":16703},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16705},{"url":273,"details":16706,"fileName":279,"contentType":280},{"size":275,"image":16707},{"width":277,"height":278},{"sys":16709,"fields":16712},{"id":16710,"createdAt":16711},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":16713,"slug":16714,"articleIntro":16713,"category":16715},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[16716],{"metadata":16717,"sys":16720,"fields":16727},{"tags":16718,"concepts":16719},[],[],{"space":16721,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16723,"publishedVersion":228,"revision":62,"contentType":16725,"locale":29},{"sys":16722},{"type":12,"linkType":13,"id":14},{"sys":16724},{"id":21,"type":12,"linkType":22},{"sys":16726},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16728,"metaTitle":238,"metaDescription":239,"mainTitle":16729,"subtitle":258,"heroImage":16744,"ctaButton":281,"ctaLink":282},[237],{"data":16730,"content":16731,"nodeType":74},{},[16732,16738],{"data":16733,"content":16734,"nodeType":250},{},[16735],{"data":16736,"marks":16737,"value":249,"nodeType":82},{},[],{"data":16739,"content":16740,"nodeType":87},{},[16741],{"data":16742,"marks":16743,"value":257,"nodeType":82},{},[],{"metadata":16745,"sys":16748,"fields":16753},{"tags":16746,"concepts":16747},[],[],{"space":16749,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16751,"publishedVersion":62,"revision":44,"locale":29},{"sys":16750},{"type":12,"linkType":13,"id":14},{"sys":16752},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16754},{"url":273,"details":16755,"fileName":279,"contentType":280},{"size":275,"image":16756},{"width":277,"height":278},{"sys":16758,"fields":16761},{"id":16759,"createdAt":16760},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":16762,"slug":16763,"articleIntro":16762,"category":16764},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[16765],{"metadata":16766,"sys":16769,"fields":16776},{"tags":16767,"concepts":16768},[],[],{"space":16770,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16772,"publishedVersion":228,"revision":62,"contentType":16774,"locale":29},{"sys":16771},{"type":12,"linkType":13,"id":14},{"sys":16773},{"id":21,"type":12,"linkType":22},{"sys":16775},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16777,"metaTitle":238,"metaDescription":239,"mainTitle":16778,"subtitle":258,"heroImage":16793,"ctaButton":281,"ctaLink":282},[237],{"data":16779,"content":16780,"nodeType":74},{},[16781,16787],{"data":16782,"content":16783,"nodeType":250},{},[16784],{"data":16785,"marks":16786,"value":249,"nodeType":82},{},[],{"data":16788,"content":16789,"nodeType":87},{},[16790],{"data":16791,"marks":16792,"value":257,"nodeType":82},{},[],{"metadata":16794,"sys":16797,"fields":16802},{"tags":16795,"concepts":16796},[],[],{"space":16798,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16800,"publishedVersion":62,"revision":44,"locale":29},{"sys":16799},{"type":12,"linkType":13,"id":14},{"sys":16801},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16803},{"url":273,"details":16804,"fileName":279,"contentType":280},{"size":275,"image":16805},{"width":277,"height":278},{"sys":16807,"fields":16810},{"id":16808,"createdAt":16809},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":16811,"slug":16812,"articleIntro":-1,"category":16813},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[16814],{"metadata":16815,"sys":16818,"fields":16825},{"tags":16816,"concepts":16817},[],[],{"space":16819,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16821,"publishedVersion":228,"revision":62,"contentType":16823,"locale":29},{"sys":16820},{"type":12,"linkType":13,"id":14},{"sys":16822},{"id":21,"type":12,"linkType":22},{"sys":16824},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16826,"metaTitle":238,"metaDescription":239,"mainTitle":16827,"subtitle":258,"heroImage":16842,"ctaButton":281,"ctaLink":282},[237],{"data":16828,"content":16829,"nodeType":74},{},[16830,16836],{"data":16831,"content":16832,"nodeType":250},{},[16833],{"data":16834,"marks":16835,"value":249,"nodeType":82},{},[],{"data":16837,"content":16838,"nodeType":87},{},[16839],{"data":16840,"marks":16841,"value":257,"nodeType":82},{},[],{"metadata":16843,"sys":16846,"fields":16851},{"tags":16844,"concepts":16845},[],[],{"space":16847,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16849,"publishedVersion":62,"revision":44,"locale":29},{"sys":16848},{"type":12,"linkType":13,"id":14},{"sys":16850},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16852},{"url":273,"details":16853,"fileName":279,"contentType":280},{"size":275,"image":16854},{"width":277,"height":278},{"sys":16856,"fields":16859},{"id":16857,"createdAt":16858},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":16860,"slug":16861,"articleIntro":16860,"category":16862},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[16863],{"metadata":16864,"sys":16867,"fields":16874},{"tags":16865,"concepts":16866},[],[],{"space":16868,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16870,"publishedVersion":228,"revision":62,"contentType":16872,"locale":29},{"sys":16869},{"type":12,"linkType":13,"id":14},{"sys":16871},{"id":21,"type":12,"linkType":22},{"sys":16873},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16875,"metaTitle":238,"metaDescription":239,"mainTitle":16876,"subtitle":258,"heroImage":16891,"ctaButton":281,"ctaLink":282},[237],{"data":16877,"content":16878,"nodeType":74},{},[16879,16885],{"data":16880,"content":16881,"nodeType":250},{},[16882],{"data":16883,"marks":16884,"value":249,"nodeType":82},{},[],{"data":16886,"content":16887,"nodeType":87},{},[16888],{"data":16889,"marks":16890,"value":257,"nodeType":82},{},[],{"metadata":16892,"sys":16895,"fields":16900},{"tags":16893,"concepts":16894},[],[],{"space":16896,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16898,"publishedVersion":62,"revision":44,"locale":29},{"sys":16897},{"type":12,"linkType":13,"id":14},{"sys":16899},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16901},{"url":273,"details":16902,"fileName":279,"contentType":280},{"size":275,"image":16903},{"width":277,"height":278},{"sys":16905,"fields":16908},{"id":16906,"createdAt":16907},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":16909,"slug":16910,"articleIntro":-1,"category":16911},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[16912],{"metadata":16913,"sys":16916,"fields":16923},{"tags":16914,"concepts":16915},[],[],{"space":16917,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16919,"publishedVersion":228,"revision":62,"contentType":16921,"locale":29},{"sys":16918},{"type":12,"linkType":13,"id":14},{"sys":16920},{"id":21,"type":12,"linkType":22},{"sys":16922},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16924,"metaTitle":238,"metaDescription":239,"mainTitle":16925,"subtitle":258,"heroImage":16940,"ctaButton":281,"ctaLink":282},[237],{"data":16926,"content":16927,"nodeType":74},{},[16928,16934],{"data":16929,"content":16930,"nodeType":250},{},[16931],{"data":16932,"marks":16933,"value":249,"nodeType":82},{},[],{"data":16935,"content":16936,"nodeType":87},{},[16937],{"data":16938,"marks":16939,"value":257,"nodeType":82},{},[],{"metadata":16941,"sys":16944,"fields":16949},{"tags":16942,"concepts":16943},[],[],{"space":16945,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16947,"publishedVersion":62,"revision":44,"locale":29},{"sys":16946},{"type":12,"linkType":13,"id":14},{"sys":16948},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16950},{"url":273,"details":16951,"fileName":279,"contentType":280},{"size":275,"image":16952},{"width":277,"height":278},{"sys":16954,"fields":16957},{"id":16955,"createdAt":16956},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":16958,"slug":16959,"articleIntro":16958,"category":16960},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[16961],{"metadata":16962,"sys":16965,"fields":16972},{"tags":16963,"concepts":16964},[],[],{"space":16966,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":16968,"publishedVersion":228,"revision":62,"contentType":16970,"locale":29},{"sys":16967},{"type":12,"linkType":13,"id":14},{"sys":16969},{"id":21,"type":12,"linkType":22},{"sys":16971},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":16973,"metaTitle":238,"metaDescription":239,"mainTitle":16974,"subtitle":258,"heroImage":16989,"ctaButton":281,"ctaLink":282},[237],{"data":16975,"content":16976,"nodeType":74},{},[16977,16983],{"data":16978,"content":16979,"nodeType":250},{},[16980],{"data":16981,"marks":16982,"value":249,"nodeType":82},{},[],{"data":16984,"content":16985,"nodeType":87},{},[16986],{"data":16987,"marks":16988,"value":257,"nodeType":82},{},[],{"metadata":16990,"sys":16993,"fields":16998},{"tags":16991,"concepts":16992},[],[],{"space":16994,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":16996,"publishedVersion":62,"revision":44,"locale":29},{"sys":16995},{"type":12,"linkType":13,"id":14},{"sys":16997},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":16999},{"url":273,"details":17000,"fileName":279,"contentType":280},{"size":275,"image":17001},{"width":277,"height":278},{"sys":17003,"fields":17006},{"id":17004,"createdAt":17005},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":17007,"slug":17008,"articleIntro":17007,"category":17009},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[17010],{"metadata":17011,"sys":17014,"fields":17021},{"tags":17012,"concepts":17013},[],[],{"space":17015,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17017,"publishedVersion":228,"revision":62,"contentType":17019,"locale":29},{"sys":17016},{"type":12,"linkType":13,"id":14},{"sys":17018},{"id":21,"type":12,"linkType":22},{"sys":17020},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17022,"metaTitle":238,"metaDescription":239,"mainTitle":17023,"subtitle":258,"heroImage":17038,"ctaButton":281,"ctaLink":282},[237],{"data":17024,"content":17025,"nodeType":74},{},[17026,17032],{"data":17027,"content":17028,"nodeType":250},{},[17029],{"data":17030,"marks":17031,"value":249,"nodeType":82},{},[],{"data":17033,"content":17034,"nodeType":87},{},[17035],{"data":17036,"marks":17037,"value":257,"nodeType":82},{},[],{"metadata":17039,"sys":17042,"fields":17047},{"tags":17040,"concepts":17041},[],[],{"space":17043,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17045,"publishedVersion":62,"revision":44,"locale":29},{"sys":17044},{"type":12,"linkType":13,"id":14},{"sys":17046},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17048},{"url":273,"details":17049,"fileName":279,"contentType":280},{"size":275,"image":17050},{"width":277,"height":278},{"sys":17052,"fields":17054},{"id":17053,"createdAt":2150},"6d75pXRLLY65vQhQ8x00pr",{"title":17055,"slug":17056,"articleIntro":17055,"category":17057},"355 - Produits finis","compte-355-produits-finis",[17058],{"metadata":17059,"sys":17062,"fields":17069},{"tags":17060,"concepts":17061},[],[],{"space":17063,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17065,"publishedVersion":228,"revision":62,"contentType":17067,"locale":29},{"sys":17064},{"type":12,"linkType":13,"id":14},{"sys":17066},{"id":21,"type":12,"linkType":22},{"sys":17068},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17070,"metaTitle":238,"metaDescription":239,"mainTitle":17071,"subtitle":258,"heroImage":17086,"ctaButton":281,"ctaLink":282},[237],{"data":17072,"content":17073,"nodeType":74},{},[17074,17080],{"data":17075,"content":17076,"nodeType":250},{},[17077],{"data":17078,"marks":17079,"value":249,"nodeType":82},{},[],{"data":17081,"content":17082,"nodeType":87},{},[17083],{"data":17084,"marks":17085,"value":257,"nodeType":82},{},[],{"metadata":17087,"sys":17090,"fields":17095},{"tags":17088,"concepts":17089},[],[],{"space":17091,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17093,"publishedVersion":62,"revision":44,"locale":29},{"sys":17092},{"type":12,"linkType":13,"id":14},{"sys":17094},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17096},{"url":273,"details":17097,"fileName":279,"contentType":280},{"size":275,"image":17098},{"width":277,"height":278},{"sys":17100,"fields":17103},{"id":17101,"createdAt":17102},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":17104,"slug":17105,"articleIntro":-1,"category":17106},"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",[17107],{"metadata":17108,"sys":17111,"fields":17118},{"tags":17109,"concepts":17110},[],[],{"space":17112,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17114,"publishedVersion":228,"revision":62,"contentType":17116,"locale":29},{"sys":17113},{"type":12,"linkType":13,"id":14},{"sys":17115},{"id":21,"type":12,"linkType":22},{"sys":17117},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17119,"metaTitle":238,"metaDescription":239,"mainTitle":17120,"subtitle":258,"heroImage":17135,"ctaButton":281,"ctaLink":282},[237],{"data":17121,"content":17122,"nodeType":74},{},[17123,17129],{"data":17124,"content":17125,"nodeType":250},{},[17126],{"data":17127,"marks":17128,"value":249,"nodeType":82},{},[],{"data":17130,"content":17131,"nodeType":87},{},[17132],{"data":17133,"marks":17134,"value":257,"nodeType":82},{},[],{"metadata":17136,"sys":17139,"fields":17144},{"tags":17137,"concepts":17138},[],[],{"space":17140,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17142,"publishedVersion":62,"revision":44,"locale":29},{"sys":17141},{"type":12,"linkType":13,"id":14},{"sys":17143},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17145},{"url":273,"details":17146,"fileName":279,"contentType":280},{"size":275,"image":17147},{"width":277,"height":278},{"sys":17149,"fields":17152},{"id":17150,"createdAt":17151},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":17153,"slug":17154,"articleIntro":17153,"category":17155},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[17156],{"metadata":17157,"sys":17160,"fields":17167},{"tags":17158,"concepts":17159},[],[],{"space":17161,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17163,"publishedVersion":228,"revision":62,"contentType":17165,"locale":29},{"sys":17162},{"type":12,"linkType":13,"id":14},{"sys":17164},{"id":21,"type":12,"linkType":22},{"sys":17166},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17168,"metaTitle":238,"metaDescription":239,"mainTitle":17169,"subtitle":258,"heroImage":17184,"ctaButton":281,"ctaLink":282},[237],{"data":17170,"content":17171,"nodeType":74},{},[17172,17178],{"data":17173,"content":17174,"nodeType":250},{},[17175],{"data":17176,"marks":17177,"value":249,"nodeType":82},{},[],{"data":17179,"content":17180,"nodeType":87},{},[17181],{"data":17182,"marks":17183,"value":257,"nodeType":82},{},[],{"metadata":17185,"sys":17188,"fields":17193},{"tags":17186,"concepts":17187},[],[],{"space":17189,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17191,"publishedVersion":62,"revision":44,"locale":29},{"sys":17190},{"type":12,"linkType":13,"id":14},{"sys":17192},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17194},{"url":273,"details":17195,"fileName":279,"contentType":280},{"size":275,"image":17196},{"width":277,"height":278},{"sys":17198,"fields":17201},{"id":17199,"createdAt":17200},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":17202,"slug":17203,"articleIntro":-1,"category":17204},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[17205],{"metadata":17206,"sys":17209,"fields":17216},{"tags":17207,"concepts":17208},[],[],{"space":17210,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17212,"publishedVersion":228,"revision":62,"contentType":17214,"locale":29},{"sys":17211},{"type":12,"linkType":13,"id":14},{"sys":17213},{"id":21,"type":12,"linkType":22},{"sys":17215},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17217,"metaTitle":238,"metaDescription":239,"mainTitle":17218,"subtitle":258,"heroImage":17233,"ctaButton":281,"ctaLink":282},[237],{"data":17219,"content":17220,"nodeType":74},{},[17221,17227],{"data":17222,"content":17223,"nodeType":250},{},[17224],{"data":17225,"marks":17226,"value":249,"nodeType":82},{},[],{"data":17228,"content":17229,"nodeType":87},{},[17230],{"data":17231,"marks":17232,"value":257,"nodeType":82},{},[],{"metadata":17234,"sys":17237,"fields":17242},{"tags":17235,"concepts":17236},[],[],{"space":17238,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17240,"publishedVersion":62,"revision":44,"locale":29},{"sys":17239},{"type":12,"linkType":13,"id":14},{"sys":17241},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17243},{"url":273,"details":17244,"fileName":279,"contentType":280},{"size":275,"image":17245},{"width":277,"height":278},{"sys":17247,"fields":17250},{"id":17248,"createdAt":17249},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":17251,"slug":17252,"articleIntro":17251,"category":17253},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[17254],{"metadata":17255,"sys":17258,"fields":17265},{"tags":17256,"concepts":17257},[],[],{"space":17259,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17261,"publishedVersion":228,"revision":62,"contentType":17263,"locale":29},{"sys":17260},{"type":12,"linkType":13,"id":14},{"sys":17262},{"id":21,"type":12,"linkType":22},{"sys":17264},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17266,"metaTitle":238,"metaDescription":239,"mainTitle":17267,"subtitle":258,"heroImage":17282,"ctaButton":281,"ctaLink":282},[237],{"data":17268,"content":17269,"nodeType":74},{},[17270,17276],{"data":17271,"content":17272,"nodeType":250},{},[17273],{"data":17274,"marks":17275,"value":249,"nodeType":82},{},[],{"data":17277,"content":17278,"nodeType":87},{},[17279],{"data":17280,"marks":17281,"value":257,"nodeType":82},{},[],{"metadata":17283,"sys":17286,"fields":17291},{"tags":17284,"concepts":17285},[],[],{"space":17287,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17289,"publishedVersion":62,"revision":44,"locale":29},{"sys":17288},{"type":12,"linkType":13,"id":14},{"sys":17290},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17292},{"url":273,"details":17293,"fileName":279,"contentType":280},{"size":275,"image":17294},{"width":277,"height":278},{"sys":17296,"fields":17299},{"id":17297,"createdAt":17298},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":17300,"slug":17301,"articleIntro":17300,"category":17302},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[17303],{"metadata":17304,"sys":17307,"fields":17314},{"tags":17305,"concepts":17306},[],[],{"space":17308,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17310,"publishedVersion":228,"revision":62,"contentType":17312,"locale":29},{"sys":17309},{"type":12,"linkType":13,"id":14},{"sys":17311},{"id":21,"type":12,"linkType":22},{"sys":17313},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17315,"metaTitle":238,"metaDescription":239,"mainTitle":17316,"subtitle":258,"heroImage":17331,"ctaButton":281,"ctaLink":282},[237],{"data":17317,"content":17318,"nodeType":74},{},[17319,17325],{"data":17320,"content":17321,"nodeType":250},{},[17322],{"data":17323,"marks":17324,"value":249,"nodeType":82},{},[],{"data":17326,"content":17327,"nodeType":87},{},[17328],{"data":17329,"marks":17330,"value":257,"nodeType":82},{},[],{"metadata":17332,"sys":17335,"fields":17340},{"tags":17333,"concepts":17334},[],[],{"space":17336,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17338,"publishedVersion":62,"revision":44,"locale":29},{"sys":17337},{"type":12,"linkType":13,"id":14},{"sys":17339},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17341},{"url":273,"details":17342,"fileName":279,"contentType":280},{"size":275,"image":17343},{"width":277,"height":278},{"sys":17345,"fields":17348},{"id":17346,"createdAt":17347},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":17349,"slug":17350,"articleIntro":17349,"category":17351},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[17352],{"metadata":17353,"sys":17356,"fields":17363},{"tags":17354,"concepts":17355},[],[],{"space":17357,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17359,"publishedVersion":228,"revision":62,"contentType":17361,"locale":29},{"sys":17358},{"type":12,"linkType":13,"id":14},{"sys":17360},{"id":21,"type":12,"linkType":22},{"sys":17362},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17364,"metaTitle":238,"metaDescription":239,"mainTitle":17365,"subtitle":258,"heroImage":17380,"ctaButton":281,"ctaLink":282},[237],{"data":17366,"content":17367,"nodeType":74},{},[17368,17374],{"data":17369,"content":17370,"nodeType":250},{},[17371],{"data":17372,"marks":17373,"value":249,"nodeType":82},{},[],{"data":17375,"content":17376,"nodeType":87},{},[17377],{"data":17378,"marks":17379,"value":257,"nodeType":82},{},[],{"metadata":17381,"sys":17384,"fields":17389},{"tags":17382,"concepts":17383},[],[],{"space":17385,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17387,"publishedVersion":62,"revision":44,"locale":29},{"sys":17386},{"type":12,"linkType":13,"id":14},{"sys":17388},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17390},{"url":273,"details":17391,"fileName":279,"contentType":280},{"size":275,"image":17392},{"width":277,"height":278},{"sys":17394,"fields":17396},{"id":17395,"createdAt":9994},"2TO1W2hucSJxWox9xj2EhW",{"title":17397,"slug":17398,"articleIntro":17397,"category":17399},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[17400],{"metadata":17401,"sys":17404,"fields":17411},{"tags":17402,"concepts":17403},[],[],{"space":17405,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17407,"publishedVersion":228,"revision":62,"contentType":17409,"locale":29},{"sys":17406},{"type":12,"linkType":13,"id":14},{"sys":17408},{"id":21,"type":12,"linkType":22},{"sys":17410},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17412,"metaTitle":238,"metaDescription":239,"mainTitle":17413,"subtitle":258,"heroImage":17428,"ctaButton":281,"ctaLink":282},[237],{"data":17414,"content":17415,"nodeType":74},{},[17416,17422],{"data":17417,"content":17418,"nodeType":250},{},[17419],{"data":17420,"marks":17421,"value":249,"nodeType":82},{},[],{"data":17423,"content":17424,"nodeType":87},{},[17425],{"data":17426,"marks":17427,"value":257,"nodeType":82},{},[],{"metadata":17429,"sys":17432,"fields":17437},{"tags":17430,"concepts":17431},[],[],{"space":17433,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17435,"publishedVersion":62,"revision":44,"locale":29},{"sys":17434},{"type":12,"linkType":13,"id":14},{"sys":17436},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17438},{"url":273,"details":17439,"fileName":279,"contentType":280},{"size":275,"image":17440},{"width":277,"height":278},{"sys":17442,"fields":17445},{"id":17443,"createdAt":17444},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":17446,"slug":17447,"articleIntro":17446,"category":17448},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[17449],{"metadata":17450,"sys":17453,"fields":17460},{"tags":17451,"concepts":17452},[],[],{"space":17454,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17456,"publishedVersion":228,"revision":62,"contentType":17458,"locale":29},{"sys":17455},{"type":12,"linkType":13,"id":14},{"sys":17457},{"id":21,"type":12,"linkType":22},{"sys":17459},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17461,"metaTitle":238,"metaDescription":239,"mainTitle":17462,"subtitle":258,"heroImage":17477,"ctaButton":281,"ctaLink":282},[237],{"data":17463,"content":17464,"nodeType":74},{},[17465,17471],{"data":17466,"content":17467,"nodeType":250},{},[17468],{"data":17469,"marks":17470,"value":249,"nodeType":82},{},[],{"data":17472,"content":17473,"nodeType":87},{},[17474],{"data":17475,"marks":17476,"value":257,"nodeType":82},{},[],{"metadata":17478,"sys":17481,"fields":17486},{"tags":17479,"concepts":17480},[],[],{"space":17482,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17484,"publishedVersion":62,"revision":44,"locale":29},{"sys":17483},{"type":12,"linkType":13,"id":14},{"sys":17485},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17487},{"url":273,"details":17488,"fileName":279,"contentType":280},{"size":275,"image":17489},{"width":277,"height":278},{"sys":17491,"fields":17494},{"id":17492,"createdAt":17493},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":17495,"slug":17496,"articleIntro":17495,"category":17497},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[17498],{"metadata":17499,"sys":17502,"fields":17509},{"tags":17500,"concepts":17501},[],[],{"space":17503,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17505,"publishedVersion":228,"revision":62,"contentType":17507,"locale":29},{"sys":17504},{"type":12,"linkType":13,"id":14},{"sys":17506},{"id":21,"type":12,"linkType":22},{"sys":17508},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17510,"metaTitle":238,"metaDescription":239,"mainTitle":17511,"subtitle":258,"heroImage":17526,"ctaButton":281,"ctaLink":282},[237],{"data":17512,"content":17513,"nodeType":74},{},[17514,17520],{"data":17515,"content":17516,"nodeType":250},{},[17517],{"data":17518,"marks":17519,"value":249,"nodeType":82},{},[],{"data":17521,"content":17522,"nodeType":87},{},[17523],{"data":17524,"marks":17525,"value":257,"nodeType":82},{},[],{"metadata":17527,"sys":17530,"fields":17535},{"tags":17528,"concepts":17529},[],[],{"space":17531,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17533,"publishedVersion":62,"revision":44,"locale":29},{"sys":17532},{"type":12,"linkType":13,"id":14},{"sys":17534},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17536},{"url":273,"details":17537,"fileName":279,"contentType":280},{"size":275,"image":17538},{"width":277,"height":278},{"sys":17540,"fields":17543},{"id":17541,"createdAt":17542},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":17544,"slug":17545,"articleIntro":-1,"category":17546},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[17547],{"metadata":17548,"sys":17551,"fields":17558},{"tags":17549,"concepts":17550},[],[],{"space":17552,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17554,"publishedVersion":228,"revision":62,"contentType":17556,"locale":29},{"sys":17553},{"type":12,"linkType":13,"id":14},{"sys":17555},{"id":21,"type":12,"linkType":22},{"sys":17557},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17559,"metaTitle":238,"metaDescription":239,"mainTitle":17560,"subtitle":258,"heroImage":17575,"ctaButton":281,"ctaLink":282},[237],{"data":17561,"content":17562,"nodeType":74},{},[17563,17569],{"data":17564,"content":17565,"nodeType":250},{},[17566],{"data":17567,"marks":17568,"value":249,"nodeType":82},{},[],{"data":17570,"content":17571,"nodeType":87},{},[17572],{"data":17573,"marks":17574,"value":257,"nodeType":82},{},[],{"metadata":17576,"sys":17579,"fields":17584},{"tags":17577,"concepts":17578},[],[],{"space":17580,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17582,"publishedVersion":62,"revision":44,"locale":29},{"sys":17581},{"type":12,"linkType":13,"id":14},{"sys":17583},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17585},{"url":273,"details":17586,"fileName":279,"contentType":280},{"size":275,"image":17587},{"width":277,"height":278},{"sys":17589,"fields":17592},{"id":17590,"createdAt":17591},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":17593,"slug":17594,"articleIntro":-1,"category":17595},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[17596],{"metadata":17597,"sys":17600,"fields":17607},{"tags":17598,"concepts":17599},[],[],{"space":17601,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17603,"publishedVersion":228,"revision":62,"contentType":17605,"locale":29},{"sys":17602},{"type":12,"linkType":13,"id":14},{"sys":17604},{"id":21,"type":12,"linkType":22},{"sys":17606},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17608,"metaTitle":238,"metaDescription":239,"mainTitle":17609,"subtitle":258,"heroImage":17624,"ctaButton":281,"ctaLink":282},[237],{"data":17610,"content":17611,"nodeType":74},{},[17612,17618],{"data":17613,"content":17614,"nodeType":250},{},[17615],{"data":17616,"marks":17617,"value":249,"nodeType":82},{},[],{"data":17619,"content":17620,"nodeType":87},{},[17621],{"data":17622,"marks":17623,"value":257,"nodeType":82},{},[],{"metadata":17625,"sys":17628,"fields":17633},{"tags":17626,"concepts":17627},[],[],{"space":17629,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17631,"publishedVersion":62,"revision":44,"locale":29},{"sys":17630},{"type":12,"linkType":13,"id":14},{"sys":17632},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17634},{"url":273,"details":17635,"fileName":279,"contentType":280},{"size":275,"image":17636},{"width":277,"height":278},{"sys":17638,"fields":17641},{"id":17639,"createdAt":17640},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":17642,"slug":17643,"articleIntro":17644,"category":17645},"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. ",[17646],{"metadata":17647,"sys":17650,"fields":17657},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17653,"publishedVersion":228,"revision":62,"contentType":17655,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"sys":17656},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17658,"metaTitle":238,"metaDescription":239,"mainTitle":17659,"subtitle":258,"heroImage":17674,"ctaButton":281,"ctaLink":282},[237],{"data":17660,"content":17661,"nodeType":74},{},[17662,17668],{"data":17663,"content":17664,"nodeType":250},{},[17665],{"data":17666,"marks":17667,"value":249,"nodeType":82},{},[],{"data":17669,"content":17670,"nodeType":87},{},[17671],{"data":17672,"marks":17673,"value":257,"nodeType":82},{},[],{"metadata":17675,"sys":17678,"fields":17683},{"tags":17676,"concepts":17677},[],[],{"space":17679,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17681,"publishedVersion":62,"revision":44,"locale":29},{"sys":17680},{"type":12,"linkType":13,"id":14},{"sys":17682},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17684},{"url":273,"details":17685,"fileName":279,"contentType":280},{"size":275,"image":17686},{"width":277,"height":278},{"sys":17688,"fields":17691},{"id":17689,"createdAt":17690},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":17692,"slug":17693,"articleIntro":17692,"category":17694},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[17695],{"metadata":17696,"sys":17699,"fields":17706},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17702,"publishedVersion":228,"revision":62,"contentType":17704,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"sys":17705},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17707,"metaTitle":238,"metaDescription":239,"mainTitle":17708,"subtitle":258,"heroImage":17723,"ctaButton":281,"ctaLink":282},[237],{"data":17709,"content":17710,"nodeType":74},{},[17711,17717],{"data":17712,"content":17713,"nodeType":250},{},[17714],{"data":17715,"marks":17716,"value":249,"nodeType":82},{},[],{"data":17718,"content":17719,"nodeType":87},{},[17720],{"data":17721,"marks":17722,"value":257,"nodeType":82},{},[],{"metadata":17724,"sys":17727,"fields":17732},{"tags":17725,"concepts":17726},[],[],{"space":17728,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17730,"publishedVersion":62,"revision":44,"locale":29},{"sys":17729},{"type":12,"linkType":13,"id":14},{"sys":17731},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17733},{"url":273,"details":17734,"fileName":279,"contentType":280},{"size":275,"image":17735},{"width":277,"height":278},{"sys":17737,"fields":17740},{"id":17738,"createdAt":17739},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":17741,"slug":17742,"articleIntro":17741,"category":17743},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[17744],{"metadata":17745,"sys":17748,"fields":17755},{"tags":17746,"concepts":17747},[],[],{"space":17749,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17751,"publishedVersion":228,"revision":62,"contentType":17753,"locale":29},{"sys":17750},{"type":12,"linkType":13,"id":14},{"sys":17752},{"id":21,"type":12,"linkType":22},{"sys":17754},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17756,"metaTitle":238,"metaDescription":239,"mainTitle":17757,"subtitle":258,"heroImage":17772,"ctaButton":281,"ctaLink":282},[237],{"data":17758,"content":17759,"nodeType":74},{},[17760,17766],{"data":17761,"content":17762,"nodeType":250},{},[17763],{"data":17764,"marks":17765,"value":249,"nodeType":82},{},[],{"data":17767,"content":17768,"nodeType":87},{},[17769],{"data":17770,"marks":17771,"value":257,"nodeType":82},{},[],{"metadata":17773,"sys":17776,"fields":17781},{"tags":17774,"concepts":17775},[],[],{"space":17777,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17779,"publishedVersion":62,"revision":44,"locale":29},{"sys":17778},{"type":12,"linkType":13,"id":14},{"sys":17780},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17782},{"url":273,"details":17783,"fileName":279,"contentType":280},{"size":275,"image":17784},{"width":277,"height":278},{"sys":17786,"fields":17789},{"id":17787,"createdAt":17788},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":17790,"slug":17791,"articleIntro":17790,"category":17792},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[17793],{"metadata":17794,"sys":17797,"fields":17804},{"tags":17795,"concepts":17796},[],[],{"space":17798,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17800,"publishedVersion":228,"revision":62,"contentType":17802,"locale":29},{"sys":17799},{"type":12,"linkType":13,"id":14},{"sys":17801},{"id":21,"type":12,"linkType":22},{"sys":17803},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17805,"metaTitle":238,"metaDescription":239,"mainTitle":17806,"subtitle":258,"heroImage":17821,"ctaButton":281,"ctaLink":282},[237],{"data":17807,"content":17808,"nodeType":74},{},[17809,17815],{"data":17810,"content":17811,"nodeType":250},{},[17812],{"data":17813,"marks":17814,"value":249,"nodeType":82},{},[],{"data":17816,"content":17817,"nodeType":87},{},[17818],{"data":17819,"marks":17820,"value":257,"nodeType":82},{},[],{"metadata":17822,"sys":17825,"fields":17830},{"tags":17823,"concepts":17824},[],[],{"space":17826,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17828,"publishedVersion":62,"revision":44,"locale":29},{"sys":17827},{"type":12,"linkType":13,"id":14},{"sys":17829},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17831},{"url":273,"details":17832,"fileName":279,"contentType":280},{"size":275,"image":17833},{"width":277,"height":278},{"sys":17835,"fields":17838},{"id":17836,"createdAt":17837},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":17839,"slug":17840,"articleIntro":17839,"category":17841},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[17842],{"metadata":17843,"sys":17846,"fields":17853},{"tags":17844,"concepts":17845},[],[],{"space":17847,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17849,"publishedVersion":228,"revision":62,"contentType":17851,"locale":29},{"sys":17848},{"type":12,"linkType":13,"id":14},{"sys":17850},{"id":21,"type":12,"linkType":22},{"sys":17852},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17854,"metaTitle":238,"metaDescription":239,"mainTitle":17855,"subtitle":258,"heroImage":17870,"ctaButton":281,"ctaLink":282},[237],{"data":17856,"content":17857,"nodeType":74},{},[17858,17864],{"data":17859,"content":17860,"nodeType":250},{},[17861],{"data":17862,"marks":17863,"value":249,"nodeType":82},{},[],{"data":17865,"content":17866,"nodeType":87},{},[17867],{"data":17868,"marks":17869,"value":257,"nodeType":82},{},[],{"metadata":17871,"sys":17874,"fields":17879},{"tags":17872,"concepts":17873},[],[],{"space":17875,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17877,"publishedVersion":62,"revision":44,"locale":29},{"sys":17876},{"type":12,"linkType":13,"id":14},{"sys":17878},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17880},{"url":273,"details":17881,"fileName":279,"contentType":280},{"size":275,"image":17882},{"width":277,"height":278},{"sys":17884,"fields":17887},{"id":17885,"createdAt":17886},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":17888,"slug":17889,"articleIntro":17888,"category":17890},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[17891],{"metadata":17892,"sys":17895,"fields":17902},{"tags":17893,"concepts":17894},[],[],{"space":17896,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17898,"publishedVersion":228,"revision":62,"contentType":17900,"locale":29},{"sys":17897},{"type":12,"linkType":13,"id":14},{"sys":17899},{"id":21,"type":12,"linkType":22},{"sys":17901},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17903,"metaTitle":238,"metaDescription":239,"mainTitle":17904,"subtitle":258,"heroImage":17919,"ctaButton":281,"ctaLink":282},[237],{"data":17905,"content":17906,"nodeType":74},{},[17907,17913],{"data":17908,"content":17909,"nodeType":250},{},[17910],{"data":17911,"marks":17912,"value":249,"nodeType":82},{},[],{"data":17914,"content":17915,"nodeType":87},{},[17916],{"data":17917,"marks":17918,"value":257,"nodeType":82},{},[],{"metadata":17920,"sys":17923,"fields":17928},{"tags":17921,"concepts":17922},[],[],{"space":17924,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17926,"publishedVersion":62,"revision":44,"locale":29},{"sys":17925},{"type":12,"linkType":13,"id":14},{"sys":17927},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17929},{"url":273,"details":17930,"fileName":279,"contentType":280},{"size":275,"image":17931},{"width":277,"height":278},{"sys":17933,"fields":17936},{"id":17934,"createdAt":17935},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":17937,"slug":17938,"articleIntro":17937,"category":17939},"2748 - Autres prêts","compte-2748-autres-prets",[17940],{"metadata":17941,"sys":17944,"fields":17951},{"tags":17942,"concepts":17943},[],[],{"space":17945,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17947,"publishedVersion":228,"revision":62,"contentType":17949,"locale":29},{"sys":17946},{"type":12,"linkType":13,"id":14},{"sys":17948},{"id":21,"type":12,"linkType":22},{"sys":17950},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":17952,"metaTitle":238,"metaDescription":239,"mainTitle":17953,"subtitle":258,"heroImage":17968,"ctaButton":281,"ctaLink":282},[237],{"data":17954,"content":17955,"nodeType":74},{},[17956,17962],{"data":17957,"content":17958,"nodeType":250},{},[17959],{"data":17960,"marks":17961,"value":249,"nodeType":82},{},[],{"data":17963,"content":17964,"nodeType":87},{},[17965],{"data":17966,"marks":17967,"value":257,"nodeType":82},{},[],{"metadata":17969,"sys":17972,"fields":17977},{"tags":17970,"concepts":17971},[],[],{"space":17973,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":17975,"publishedVersion":62,"revision":44,"locale":29},{"sys":17974},{"type":12,"linkType":13,"id":14},{"sys":17976},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":17978},{"url":273,"details":17979,"fileName":279,"contentType":280},{"size":275,"image":17980},{"width":277,"height":278},{"sys":17982,"fields":17985},{"id":17983,"createdAt":17984},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":17986,"slug":17987,"articleIntro":17986,"category":17988},"Compte 53 - Caisse","compte-53-caisse",[17989],{"metadata":17990,"sys":17993,"fields":18000},{"tags":17991,"concepts":17992},[],[],{"space":17994,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":17996,"publishedVersion":228,"revision":62,"contentType":17998,"locale":29},{"sys":17995},{"type":12,"linkType":13,"id":14},{"sys":17997},{"id":21,"type":12,"linkType":22},{"sys":17999},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18001,"metaTitle":238,"metaDescription":239,"mainTitle":18002,"subtitle":258,"heroImage":18017,"ctaButton":281,"ctaLink":282},[237],{"data":18003,"content":18004,"nodeType":74},{},[18005,18011],{"data":18006,"content":18007,"nodeType":250},{},[18008],{"data":18009,"marks":18010,"value":249,"nodeType":82},{},[],{"data":18012,"content":18013,"nodeType":87},{},[18014],{"data":18015,"marks":18016,"value":257,"nodeType":82},{},[],{"metadata":18018,"sys":18021,"fields":18026},{"tags":18019,"concepts":18020},[],[],{"space":18022,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18024,"publishedVersion":62,"revision":44,"locale":29},{"sys":18023},{"type":12,"linkType":13,"id":14},{"sys":18025},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18027},{"url":273,"details":18028,"fileName":279,"contentType":280},{"size":275,"image":18029},{"width":277,"height":278},{"sys":18031,"fields":18034},{"id":18032,"createdAt":18033},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":18035,"slug":18036,"articleIntro":18035,"category":18037},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[18038],{"metadata":18039,"sys":18042,"fields":18049},{"tags":18040,"concepts":18041},[],[],{"space":18043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18045,"publishedVersion":228,"revision":62,"contentType":18047,"locale":29},{"sys":18044},{"type":12,"linkType":13,"id":14},{"sys":18046},{"id":21,"type":12,"linkType":22},{"sys":18048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18050,"metaTitle":238,"metaDescription":239,"mainTitle":18051,"subtitle":258,"heroImage":18066,"ctaButton":281,"ctaLink":282},[237],{"data":18052,"content":18053,"nodeType":74},{},[18054,18060],{"data":18055,"content":18056,"nodeType":250},{},[18057],{"data":18058,"marks":18059,"value":249,"nodeType":82},{},[],{"data":18061,"content":18062,"nodeType":87},{},[18063],{"data":18064,"marks":18065,"value":257,"nodeType":82},{},[],{"metadata":18067,"sys":18070,"fields":18075},{"tags":18068,"concepts":18069},[],[],{"space":18071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18073,"publishedVersion":62,"revision":44,"locale":29},{"sys":18072},{"type":12,"linkType":13,"id":14},{"sys":18074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18076},{"url":273,"details":18077,"fileName":279,"contentType":280},{"size":275,"image":18078},{"width":277,"height":278},{"sys":18080,"fields":18083},{"id":18081,"createdAt":18082},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":18084,"slug":18085,"articleIntro":18084,"category":18086},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[18087],{"metadata":18088,"sys":18091,"fields":18098},{"tags":18089,"concepts":18090},[],[],{"space":18092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18094,"publishedVersion":228,"revision":62,"contentType":18096,"locale":29},{"sys":18093},{"type":12,"linkType":13,"id":14},{"sys":18095},{"id":21,"type":12,"linkType":22},{"sys":18097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18099,"metaTitle":238,"metaDescription":239,"mainTitle":18100,"subtitle":258,"heroImage":18115,"ctaButton":281,"ctaLink":282},[237],{"data":18101,"content":18102,"nodeType":74},{},[18103,18109],{"data":18104,"content":18105,"nodeType":250},{},[18106],{"data":18107,"marks":18108,"value":249,"nodeType":82},{},[],{"data":18110,"content":18111,"nodeType":87},{},[18112],{"data":18113,"marks":18114,"value":257,"nodeType":82},{},[],{"metadata":18116,"sys":18119,"fields":18124},{"tags":18117,"concepts":18118},[],[],{"space":18120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18122,"publishedVersion":62,"revision":44,"locale":29},{"sys":18121},{"type":12,"linkType":13,"id":14},{"sys":18123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18125},{"url":273,"details":18126,"fileName":279,"contentType":280},{"size":275,"image":18127},{"width":277,"height":278},{"sys":18129,"fields":18132},{"id":18130,"createdAt":18131},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":18133,"slug":18134,"articleIntro":18133,"category":18135},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[18136],{"metadata":18137,"sys":18140,"fields":18147},{"tags":18138,"concepts":18139},[],[],{"space":18141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18143,"publishedVersion":228,"revision":62,"contentType":18145,"locale":29},{"sys":18142},{"type":12,"linkType":13,"id":14},{"sys":18144},{"id":21,"type":12,"linkType":22},{"sys":18146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18148,"metaTitle":238,"metaDescription":239,"mainTitle":18149,"subtitle":258,"heroImage":18164,"ctaButton":281,"ctaLink":282},[237],{"data":18150,"content":18151,"nodeType":74},{},[18152,18158],{"data":18153,"content":18154,"nodeType":250},{},[18155],{"data":18156,"marks":18157,"value":249,"nodeType":82},{},[],{"data":18159,"content":18160,"nodeType":87},{},[18161],{"data":18162,"marks":18163,"value":257,"nodeType":82},{},[],{"metadata":18165,"sys":18168,"fields":18173},{"tags":18166,"concepts":18167},[],[],{"space":18169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18171,"publishedVersion":62,"revision":44,"locale":29},{"sys":18170},{"type":12,"linkType":13,"id":14},{"sys":18172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18174},{"url":273,"details":18175,"fileName":279,"contentType":280},{"size":275,"image":18176},{"width":277,"height":278},{"sys":18178,"fields":18181},{"id":18179,"createdAt":18180},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":18182,"slug":18183,"articleIntro":18182,"category":18184},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[18185],{"metadata":18186,"sys":18189,"fields":18196},{"tags":18187,"concepts":18188},[],[],{"space":18190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18192,"publishedVersion":228,"revision":62,"contentType":18194,"locale":29},{"sys":18191},{"type":12,"linkType":13,"id":14},{"sys":18193},{"id":21,"type":12,"linkType":22},{"sys":18195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18197,"metaTitle":238,"metaDescription":239,"mainTitle":18198,"subtitle":258,"heroImage":18213,"ctaButton":281,"ctaLink":282},[237],{"data":18199,"content":18200,"nodeType":74},{},[18201,18207],{"data":18202,"content":18203,"nodeType":250},{},[18204],{"data":18205,"marks":18206,"value":249,"nodeType":82},{},[],{"data":18208,"content":18209,"nodeType":87},{},[18210],{"data":18211,"marks":18212,"value":257,"nodeType":82},{},[],{"metadata":18214,"sys":18217,"fields":18222},{"tags":18215,"concepts":18216},[],[],{"space":18218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18220,"publishedVersion":62,"revision":44,"locale":29},{"sys":18219},{"type":12,"linkType":13,"id":14},{"sys":18221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18223},{"url":273,"details":18224,"fileName":279,"contentType":280},{"size":275,"image":18225},{"width":277,"height":278},{"sys":18227,"fields":18230},{"id":18228,"createdAt":18229},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":18231,"slug":18232,"articleIntro":18231,"category":18233},"2768 - Intérêts courus","compte-2768-interets-courus",[18234],{"metadata":18235,"sys":18238,"fields":18245},{"tags":18236,"concepts":18237},[],[],{"space":18239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18241,"publishedVersion":228,"revision":62,"contentType":18243,"locale":29},{"sys":18240},{"type":12,"linkType":13,"id":14},{"sys":18242},{"id":21,"type":12,"linkType":22},{"sys":18244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18246,"metaTitle":238,"metaDescription":239,"mainTitle":18247,"subtitle":258,"heroImage":18262,"ctaButton":281,"ctaLink":282},[237],{"data":18248,"content":18249,"nodeType":74},{},[18250,18256],{"data":18251,"content":18252,"nodeType":250},{},[18253],{"data":18254,"marks":18255,"value":249,"nodeType":82},{},[],{"data":18257,"content":18258,"nodeType":87},{},[18259],{"data":18260,"marks":18261,"value":257,"nodeType":82},{},[],{"metadata":18263,"sys":18266,"fields":18271},{"tags":18264,"concepts":18265},[],[],{"space":18267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18269,"publishedVersion":62,"revision":44,"locale":29},{"sys":18268},{"type":12,"linkType":13,"id":14},{"sys":18270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18272},{"url":273,"details":18273,"fileName":279,"contentType":280},{"size":275,"image":18274},{"width":277,"height":278},{"sys":18276,"fields":18279},{"id":18277,"createdAt":18278},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":18280,"slug":18281,"articleIntro":18280,"category":18282},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[18283],{"metadata":18284,"sys":18287,"fields":18294},{"tags":18285,"concepts":18286},[],[],{"space":18288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18290,"publishedVersion":228,"revision":62,"contentType":18292,"locale":29},{"sys":18289},{"type":12,"linkType":13,"id":14},{"sys":18291},{"id":21,"type":12,"linkType":22},{"sys":18293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18295,"metaTitle":238,"metaDescription":239,"mainTitle":18296,"subtitle":258,"heroImage":18311,"ctaButton":281,"ctaLink":282},[237],{"data":18297,"content":18298,"nodeType":74},{},[18299,18305],{"data":18300,"content":18301,"nodeType":250},{},[18302],{"data":18303,"marks":18304,"value":249,"nodeType":82},{},[],{"data":18306,"content":18307,"nodeType":87},{},[18308],{"data":18309,"marks":18310,"value":257,"nodeType":82},{},[],{"metadata":18312,"sys":18315,"fields":18320},{"tags":18313,"concepts":18314},[],[],{"space":18316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18318,"publishedVersion":62,"revision":44,"locale":29},{"sys":18317},{"type":12,"linkType":13,"id":14},{"sys":18319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18321},{"url":273,"details":18322,"fileName":279,"contentType":280},{"size":275,"image":18323},{"width":277,"height":278},{"sys":18325,"fields":18328},{"id":18326,"createdAt":18327},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":18329,"slug":18330,"articleIntro":18329,"category":18331},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[18332],{"metadata":18333,"sys":18336,"fields":18343},{"tags":18334,"concepts":18335},[],[],{"space":18337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18339,"publishedVersion":228,"revision":62,"contentType":18341,"locale":29},{"sys":18338},{"type":12,"linkType":13,"id":14},{"sys":18340},{"id":21,"type":12,"linkType":22},{"sys":18342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18344,"metaTitle":238,"metaDescription":239,"mainTitle":18345,"subtitle":258,"heroImage":18360,"ctaButton":281,"ctaLink":282},[237],{"data":18346,"content":18347,"nodeType":74},{},[18348,18354],{"data":18349,"content":18350,"nodeType":250},{},[18351],{"data":18352,"marks":18353,"value":249,"nodeType":82},{},[],{"data":18355,"content":18356,"nodeType":87},{},[18357],{"data":18358,"marks":18359,"value":257,"nodeType":82},{},[],{"metadata":18361,"sys":18364,"fields":18369},{"tags":18362,"concepts":18363},[],[],{"space":18365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18367,"publishedVersion":62,"revision":44,"locale":29},{"sys":18366},{"type":12,"linkType":13,"id":14},{"sys":18368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18370},{"url":273,"details":18371,"fileName":279,"contentType":280},{"size":275,"image":18372},{"width":277,"height":278},{"sys":18374,"fields":18377},{"id":18375,"createdAt":18376},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":18378,"slug":18379,"articleIntro":18380,"category":18381},"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.",[18382],{"metadata":18383,"sys":18386,"fields":18393},{"tags":18384,"concepts":18385},[],[],{"space":18387,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18389,"publishedVersion":228,"revision":62,"contentType":18391,"locale":29},{"sys":18388},{"type":12,"linkType":13,"id":14},{"sys":18390},{"id":21,"type":12,"linkType":22},{"sys":18392},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18394,"metaTitle":238,"metaDescription":239,"mainTitle":18395,"subtitle":258,"heroImage":18410,"ctaButton":281,"ctaLink":282},[237],{"data":18396,"content":18397,"nodeType":74},{},[18398,18404],{"data":18399,"content":18400,"nodeType":250},{},[18401],{"data":18402,"marks":18403,"value":249,"nodeType":82},{},[],{"data":18405,"content":18406,"nodeType":87},{},[18407],{"data":18408,"marks":18409,"value":257,"nodeType":82},{},[],{"metadata":18411,"sys":18414,"fields":18419},{"tags":18412,"concepts":18413},[],[],{"space":18415,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18417,"publishedVersion":62,"revision":44,"locale":29},{"sys":18416},{"type":12,"linkType":13,"id":14},{"sys":18418},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18420},{"url":273,"details":18421,"fileName":279,"contentType":280},{"size":275,"image":18422},{"width":277,"height":278},{"sys":18424,"fields":18427},{"id":18425,"createdAt":18426},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":18428,"slug":18429,"articleIntro":18428,"category":18430},"Compte 211 - Terrains","compte-211-terrains",[18431],{"metadata":18432,"sys":18435,"fields":18442},{"tags":18433,"concepts":18434},[],[],{"space":18436,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18438,"publishedVersion":228,"revision":62,"contentType":18440,"locale":29},{"sys":18437},{"type":12,"linkType":13,"id":14},{"sys":18439},{"id":21,"type":12,"linkType":22},{"sys":18441},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18443,"metaTitle":238,"metaDescription":239,"mainTitle":18444,"subtitle":258,"heroImage":18459,"ctaButton":281,"ctaLink":282},[237],{"data":18445,"content":18446,"nodeType":74},{},[18447,18453],{"data":18448,"content":18449,"nodeType":250},{},[18450],{"data":18451,"marks":18452,"value":249,"nodeType":82},{},[],{"data":18454,"content":18455,"nodeType":87},{},[18456],{"data":18457,"marks":18458,"value":257,"nodeType":82},{},[],{"metadata":18460,"sys":18463,"fields":18468},{"tags":18461,"concepts":18462},[],[],{"space":18464,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18466,"publishedVersion":62,"revision":44,"locale":29},{"sys":18465},{"type":12,"linkType":13,"id":14},{"sys":18467},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18469},{"url":273,"details":18470,"fileName":279,"contentType":280},{"size":275,"image":18471},{"width":277,"height":278},{"sys":18473,"fields":18476},{"id":18474,"createdAt":18475},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":18477,"slug":18478,"articleIntro":18477,"category":18479},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[18480],{"metadata":18481,"sys":18484,"fields":18491},{"tags":18482,"concepts":18483},[],[],{"space":18485,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18487,"publishedVersion":228,"revision":62,"contentType":18489,"locale":29},{"sys":18486},{"type":12,"linkType":13,"id":14},{"sys":18488},{"id":21,"type":12,"linkType":22},{"sys":18490},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18492,"metaTitle":238,"metaDescription":239,"mainTitle":18493,"subtitle":258,"heroImage":18508,"ctaButton":281,"ctaLink":282},[237],{"data":18494,"content":18495,"nodeType":74},{},[18496,18502],{"data":18497,"content":18498,"nodeType":250},{},[18499],{"data":18500,"marks":18501,"value":249,"nodeType":82},{},[],{"data":18503,"content":18504,"nodeType":87},{},[18505],{"data":18506,"marks":18507,"value":257,"nodeType":82},{},[],{"metadata":18509,"sys":18512,"fields":18517},{"tags":18510,"concepts":18511},[],[],{"space":18513,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18515,"publishedVersion":62,"revision":44,"locale":29},{"sys":18514},{"type":12,"linkType":13,"id":14},{"sys":18516},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18518},{"url":273,"details":18519,"fileName":279,"contentType":280},{"size":275,"image":18520},{"width":277,"height":278},{"sys":18522,"fields":18525},{"id":18523,"createdAt":18524},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":18526,"slug":18527,"articleIntro":18526,"category":18528},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[18529],{"metadata":18530,"sys":18533,"fields":18540},{"tags":18531,"concepts":18532},[],[],{"space":18534,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18536,"publishedVersion":228,"revision":62,"contentType":18538,"locale":29},{"sys":18535},{"type":12,"linkType":13,"id":14},{"sys":18537},{"id":21,"type":12,"linkType":22},{"sys":18539},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18541,"metaTitle":238,"metaDescription":239,"mainTitle":18542,"subtitle":258,"heroImage":18557,"ctaButton":281,"ctaLink":282},[237],{"data":18543,"content":18544,"nodeType":74},{},[18545,18551],{"data":18546,"content":18547,"nodeType":250},{},[18548],{"data":18549,"marks":18550,"value":249,"nodeType":82},{},[],{"data":18552,"content":18553,"nodeType":87},{},[18554],{"data":18555,"marks":18556,"value":257,"nodeType":82},{},[],{"metadata":18558,"sys":18561,"fields":18566},{"tags":18559,"concepts":18560},[],[],{"space":18562,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18564,"publishedVersion":62,"revision":44,"locale":29},{"sys":18563},{"type":12,"linkType":13,"id":14},{"sys":18565},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18567},{"url":273,"details":18568,"fileName":279,"contentType":280},{"size":275,"image":18569},{"width":277,"height":278},{"sys":18571,"fields":18574},{"id":18572,"createdAt":18573},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":18575,"slug":18576,"articleIntro":18575,"category":18577},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[18578],{"metadata":18579,"sys":18582,"fields":18589},{"tags":18580,"concepts":18581},[],[],{"space":18583,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18585,"publishedVersion":228,"revision":62,"contentType":18587,"locale":29},{"sys":18584},{"type":12,"linkType":13,"id":14},{"sys":18586},{"id":21,"type":12,"linkType":22},{"sys":18588},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18590,"metaTitle":238,"metaDescription":239,"mainTitle":18591,"subtitle":258,"heroImage":18606,"ctaButton":281,"ctaLink":282},[237],{"data":18592,"content":18593,"nodeType":74},{},[18594,18600],{"data":18595,"content":18596,"nodeType":250},{},[18597],{"data":18598,"marks":18599,"value":249,"nodeType":82},{},[],{"data":18601,"content":18602,"nodeType":87},{},[18603],{"data":18604,"marks":18605,"value":257,"nodeType":82},{},[],{"metadata":18607,"sys":18610,"fields":18615},{"tags":18608,"concepts":18609},[],[],{"space":18611,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18613,"publishedVersion":62,"revision":44,"locale":29},{"sys":18612},{"type":12,"linkType":13,"id":14},{"sys":18614},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18616},{"url":273,"details":18617,"fileName":279,"contentType":280},{"size":275,"image":18618},{"width":277,"height":278},{"sys":18620,"fields":18623},{"id":18621,"createdAt":18622},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18624,"slug":18625,"articleIntro":18624,"category":18626},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18627],{"metadata":18628,"sys":18631,"fields":18638},{"tags":18629,"concepts":18630},[],[],{"space":18632,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18634,"publishedVersion":228,"revision":62,"contentType":18636,"locale":29},{"sys":18633},{"type":12,"linkType":13,"id":14},{"sys":18635},{"id":21,"type":12,"linkType":22},{"sys":18637},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18639,"metaTitle":238,"metaDescription":239,"mainTitle":18640,"subtitle":258,"heroImage":18655,"ctaButton":281,"ctaLink":282},[237],{"data":18641,"content":18642,"nodeType":74},{},[18643,18649],{"data":18644,"content":18645,"nodeType":250},{},[18646],{"data":18647,"marks":18648,"value":249,"nodeType":82},{},[],{"data":18650,"content":18651,"nodeType":87},{},[18652],{"data":18653,"marks":18654,"value":257,"nodeType":82},{},[],{"metadata":18656,"sys":18659,"fields":18664},{"tags":18657,"concepts":18658},[],[],{"space":18660,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18662,"publishedVersion":62,"revision":44,"locale":29},{"sys":18661},{"type":12,"linkType":13,"id":14},{"sys":18663},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18665},{"url":273,"details":18666,"fileName":279,"contentType":280},{"size":275,"image":18667},{"width":277,"height":278},{"sys":18669,"fields":18672},{"id":18670,"createdAt":18671},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":18673,"slug":18674,"articleIntro":18673,"category":18675},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[18676],{"metadata":18677,"sys":18680,"fields":18687},{"tags":18678,"concepts":18679},[],[],{"space":18681,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18683,"publishedVersion":228,"revision":62,"contentType":18685,"locale":29},{"sys":18682},{"type":12,"linkType":13,"id":14},{"sys":18684},{"id":21,"type":12,"linkType":22},{"sys":18686},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18688,"metaTitle":238,"metaDescription":239,"mainTitle":18689,"subtitle":258,"heroImage":18704,"ctaButton":281,"ctaLink":282},[237],{"data":18690,"content":18691,"nodeType":74},{},[18692,18698],{"data":18693,"content":18694,"nodeType":250},{},[18695],{"data":18696,"marks":18697,"value":249,"nodeType":82},{},[],{"data":18699,"content":18700,"nodeType":87},{},[18701],{"data":18702,"marks":18703,"value":257,"nodeType":82},{},[],{"metadata":18705,"sys":18708,"fields":18713},{"tags":18706,"concepts":18707},[],[],{"space":18709,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18711,"publishedVersion":62,"revision":44,"locale":29},{"sys":18710},{"type":12,"linkType":13,"id":14},{"sys":18712},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18714},{"url":273,"details":18715,"fileName":279,"contentType":280},{"size":275,"image":18716},{"width":277,"height":278},{"sys":18718,"fields":18721},{"id":18719,"createdAt":18720},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":18722,"slug":18723,"articleIntro":18722,"category":18724},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[18725],{"metadata":18726,"sys":18729,"fields":18736},{"tags":18727,"concepts":18728},[],[],{"space":18730,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18732,"publishedVersion":228,"revision":62,"contentType":18734,"locale":29},{"sys":18731},{"type":12,"linkType":13,"id":14},{"sys":18733},{"id":21,"type":12,"linkType":22},{"sys":18735},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18737,"metaTitle":238,"metaDescription":239,"mainTitle":18738,"subtitle":258,"heroImage":18753,"ctaButton":281,"ctaLink":282},[237],{"data":18739,"content":18740,"nodeType":74},{},[18741,18747],{"data":18742,"content":18743,"nodeType":250},{},[18744],{"data":18745,"marks":18746,"value":249,"nodeType":82},{},[],{"data":18748,"content":18749,"nodeType":87},{},[18750],{"data":18751,"marks":18752,"value":257,"nodeType":82},{},[],{"metadata":18754,"sys":18757,"fields":18762},{"tags":18755,"concepts":18756},[],[],{"space":18758,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18760,"publishedVersion":62,"revision":44,"locale":29},{"sys":18759},{"type":12,"linkType":13,"id":14},{"sys":18761},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18763},{"url":273,"details":18764,"fileName":279,"contentType":280},{"size":275,"image":18765},{"width":277,"height":278},{"sys":18767,"fields":18770},{"id":18768,"createdAt":18769},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":18771,"slug":18772,"articleIntro":18771,"category":18773},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[18774],{"metadata":18775,"sys":18778,"fields":18785},{"tags":18776,"concepts":18777},[],[],{"space":18779,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18781,"publishedVersion":228,"revision":62,"contentType":18783,"locale":29},{"sys":18780},{"type":12,"linkType":13,"id":14},{"sys":18782},{"id":21,"type":12,"linkType":22},{"sys":18784},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18786,"metaTitle":238,"metaDescription":239,"mainTitle":18787,"subtitle":258,"heroImage":18802,"ctaButton":281,"ctaLink":282},[237],{"data":18788,"content":18789,"nodeType":74},{},[18790,18796],{"data":18791,"content":18792,"nodeType":250},{},[18793],{"data":18794,"marks":18795,"value":249,"nodeType":82},{},[],{"data":18797,"content":18798,"nodeType":87},{},[18799],{"data":18800,"marks":18801,"value":257,"nodeType":82},{},[],{"metadata":18803,"sys":18806,"fields":18811},{"tags":18804,"concepts":18805},[],[],{"space":18807,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18809,"publishedVersion":62,"revision":44,"locale":29},{"sys":18808},{"type":12,"linkType":13,"id":14},{"sys":18810},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18812},{"url":273,"details":18813,"fileName":279,"contentType":280},{"size":275,"image":18814},{"width":277,"height":278},{"sys":18816,"fields":18819},{"id":18817,"createdAt":18818},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":18820,"slug":18821,"articleIntro":18820,"category":18822},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[18823],{"metadata":18824,"sys":18827,"fields":18834},{"tags":18825,"concepts":18826},[],[],{"space":18828,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18830,"publishedVersion":228,"revision":62,"contentType":18832,"locale":29},{"sys":18829},{"type":12,"linkType":13,"id":14},{"sys":18831},{"id":21,"type":12,"linkType":22},{"sys":18833},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18835,"metaTitle":238,"metaDescription":239,"mainTitle":18836,"subtitle":258,"heroImage":18851,"ctaButton":281,"ctaLink":282},[237],{"data":18837,"content":18838,"nodeType":74},{},[18839,18845],{"data":18840,"content":18841,"nodeType":250},{},[18842],{"data":18843,"marks":18844,"value":249,"nodeType":82},{},[],{"data":18846,"content":18847,"nodeType":87},{},[18848],{"data":18849,"marks":18850,"value":257,"nodeType":82},{},[],{"metadata":18852,"sys":18855,"fields":18860},{"tags":18853,"concepts":18854},[],[],{"space":18856,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18858,"publishedVersion":62,"revision":44,"locale":29},{"sys":18857},{"type":12,"linkType":13,"id":14},{"sys":18859},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18861},{"url":273,"details":18862,"fileName":279,"contentType":280},{"size":275,"image":18863},{"width":277,"height":278},{"sys":18865,"fields":18868},{"id":18866,"createdAt":18867},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":18869,"slug":18870,"articleIntro":-1,"category":18871},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[18872],{"metadata":18873,"sys":18876,"fields":18883},{"tags":18874,"concepts":18875},[],[],{"space":18877,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18879,"publishedVersion":228,"revision":62,"contentType":18881,"locale":29},{"sys":18878},{"type":12,"linkType":13,"id":14},{"sys":18880},{"id":21,"type":12,"linkType":22},{"sys":18882},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18884,"metaTitle":238,"metaDescription":239,"mainTitle":18885,"subtitle":258,"heroImage":18900,"ctaButton":281,"ctaLink":282},[237],{"data":18886,"content":18887,"nodeType":74},{},[18888,18894],{"data":18889,"content":18890,"nodeType":250},{},[18891],{"data":18892,"marks":18893,"value":249,"nodeType":82},{},[],{"data":18895,"content":18896,"nodeType":87},{},[18897],{"data":18898,"marks":18899,"value":257,"nodeType":82},{},[],{"metadata":18901,"sys":18904,"fields":18909},{"tags":18902,"concepts":18903},[],[],{"space":18905,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18907,"publishedVersion":62,"revision":44,"locale":29},{"sys":18906},{"type":12,"linkType":13,"id":14},{"sys":18908},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18910},{"url":273,"details":18911,"fileName":279,"contentType":280},{"size":275,"image":18912},{"width":277,"height":278},{"sys":18914,"fields":18917},{"id":18915,"createdAt":18916},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":18918,"slug":18919,"articleIntro":-1,"category":18920},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[18921],{"metadata":18922,"sys":18925,"fields":18932},{"tags":18923,"concepts":18924},[],[],{"space":18926,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18928,"publishedVersion":228,"revision":62,"contentType":18930,"locale":29},{"sys":18927},{"type":12,"linkType":13,"id":14},{"sys":18929},{"id":21,"type":12,"linkType":22},{"sys":18931},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18933,"metaTitle":238,"metaDescription":239,"mainTitle":18934,"subtitle":258,"heroImage":18949,"ctaButton":281,"ctaLink":282},[237],{"data":18935,"content":18936,"nodeType":74},{},[18937,18943],{"data":18938,"content":18939,"nodeType":250},{},[18940],{"data":18941,"marks":18942,"value":249,"nodeType":82},{},[],{"data":18944,"content":18945,"nodeType":87},{},[18946],{"data":18947,"marks":18948,"value":257,"nodeType":82},{},[],{"metadata":18950,"sys":18953,"fields":18958},{"tags":18951,"concepts":18952},[],[],{"space":18954,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":18956,"publishedVersion":62,"revision":44,"locale":29},{"sys":18955},{"type":12,"linkType":13,"id":14},{"sys":18957},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":18959},{"url":273,"details":18960,"fileName":279,"contentType":280},{"size":275,"image":18961},{"width":277,"height":278},{"sys":18963,"fields":18966},{"id":18964,"createdAt":18965},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":18967,"slug":18968,"articleIntro":18967,"category":18969},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[18970],{"metadata":18971,"sys":18974,"fields":18981},{"tags":18972,"concepts":18973},[],[],{"space":18975,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":18977,"publishedVersion":228,"revision":62,"contentType":18979,"locale":29},{"sys":18976},{"type":12,"linkType":13,"id":14},{"sys":18978},{"id":21,"type":12,"linkType":22},{"sys":18980},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":18982,"metaTitle":238,"metaDescription":239,"mainTitle":18983,"subtitle":258,"heroImage":18998,"ctaButton":281,"ctaLink":282},[237],{"data":18984,"content":18985,"nodeType":74},{},[18986,18992],{"data":18987,"content":18988,"nodeType":250},{},[18989],{"data":18990,"marks":18991,"value":249,"nodeType":82},{},[],{"data":18993,"content":18994,"nodeType":87},{},[18995],{"data":18996,"marks":18997,"value":257,"nodeType":82},{},[],{"metadata":18999,"sys":19002,"fields":19007},{"tags":19000,"concepts":19001},[],[],{"space":19003,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19005,"publishedVersion":62,"revision":44,"locale":29},{"sys":19004},{"type":12,"linkType":13,"id":14},{"sys":19006},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19008},{"url":273,"details":19009,"fileName":279,"contentType":280},{"size":275,"image":19010},{"width":277,"height":278},{"sys":19012,"fields":19015},{"id":19013,"createdAt":19014},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":19016,"slug":19017,"articleIntro":19016,"category":19018},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[19019],{"metadata":19020,"sys":19023,"fields":19030},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19026,"publishedVersion":228,"revision":62,"contentType":19028,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"sys":19029},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19031,"metaTitle":238,"metaDescription":239,"mainTitle":19032,"subtitle":258,"heroImage":19047,"ctaButton":281,"ctaLink":282},[237],{"data":19033,"content":19034,"nodeType":74},{},[19035,19041],{"data":19036,"content":19037,"nodeType":250},{},[19038],{"data":19039,"marks":19040,"value":249,"nodeType":82},{},[],{"data":19042,"content":19043,"nodeType":87},{},[19044],{"data":19045,"marks":19046,"value":257,"nodeType":82},{},[],{"metadata":19048,"sys":19051,"fields":19056},{"tags":19049,"concepts":19050},[],[],{"space":19052,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19054,"publishedVersion":62,"revision":44,"locale":29},{"sys":19053},{"type":12,"linkType":13,"id":14},{"sys":19055},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19057},{"url":273,"details":19058,"fileName":279,"contentType":280},{"size":275,"image":19059},{"width":277,"height":278},{"sys":19061,"fields":19064},{"id":19062,"createdAt":19063},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19065,"slug":19066,"articleIntro":-1,"category":19067},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19068],{"metadata":19069,"sys":19072,"fields":19079},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19075,"publishedVersion":228,"revision":62,"contentType":19077,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"sys":19078},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19080,"metaTitle":238,"metaDescription":239,"mainTitle":19081,"subtitle":258,"heroImage":19096,"ctaButton":281,"ctaLink":282},[237],{"data":19082,"content":19083,"nodeType":74},{},[19084,19090],{"data":19085,"content":19086,"nodeType":250},{},[19087],{"data":19088,"marks":19089,"value":249,"nodeType":82},{},[],{"data":19091,"content":19092,"nodeType":87},{},[19093],{"data":19094,"marks":19095,"value":257,"nodeType":82},{},[],{"metadata":19097,"sys":19100,"fields":19105},{"tags":19098,"concepts":19099},[],[],{"space":19101,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19103,"publishedVersion":62,"revision":44,"locale":29},{"sys":19102},{"type":12,"linkType":13,"id":14},{"sys":19104},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19106},{"url":273,"details":19107,"fileName":279,"contentType":280},{"size":275,"image":19108},{"width":277,"height":278},{"sys":19110,"fields":19113},{"id":19111,"createdAt":19112},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":19114,"slug":19115,"articleIntro":19114,"category":19116},"6331 - Versement de transport","compte-6331-versement-de-transport",[19117],{"metadata":19118,"sys":19121,"fields":19128},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19124,"publishedVersion":228,"revision":62,"contentType":19126,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"sys":19127},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19129,"metaTitle":238,"metaDescription":239,"mainTitle":19130,"subtitle":258,"heroImage":19145,"ctaButton":281,"ctaLink":282},[237],{"data":19131,"content":19132,"nodeType":74},{},[19133,19139],{"data":19134,"content":19135,"nodeType":250},{},[19136],{"data":19137,"marks":19138,"value":249,"nodeType":82},{},[],{"data":19140,"content":19141,"nodeType":87},{},[19142],{"data":19143,"marks":19144,"value":257,"nodeType":82},{},[],{"metadata":19146,"sys":19149,"fields":19154},{"tags":19147,"concepts":19148},[],[],{"space":19150,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19152,"publishedVersion":62,"revision":44,"locale":29},{"sys":19151},{"type":12,"linkType":13,"id":14},{"sys":19153},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19155},{"url":273,"details":19156,"fileName":279,"contentType":280},{"size":275,"image":19157},{"width":277,"height":278},{"sys":19159,"fields":19162},{"id":19160,"createdAt":19161},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":19163,"slug":19164,"articleIntro":19163,"category":19165},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[19166],{"metadata":19167,"sys":19170,"fields":19177},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19173,"publishedVersion":228,"revision":62,"contentType":19175,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"sys":19176},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19178,"metaTitle":238,"metaDescription":239,"mainTitle":19179,"subtitle":258,"heroImage":19194,"ctaButton":281,"ctaLink":282},[237],{"data":19180,"content":19181,"nodeType":74},{},[19182,19188],{"data":19183,"content":19184,"nodeType":250},{},[19185],{"data":19186,"marks":19187,"value":249,"nodeType":82},{},[],{"data":19189,"content":19190,"nodeType":87},{},[19191],{"data":19192,"marks":19193,"value":257,"nodeType":82},{},[],{"metadata":19195,"sys":19198,"fields":19203},{"tags":19196,"concepts":19197},[],[],{"space":19199,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19201,"publishedVersion":62,"revision":44,"locale":29},{"sys":19200},{"type":12,"linkType":13,"id":14},{"sys":19202},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19204},{"url":273,"details":19205,"fileName":279,"contentType":280},{"size":275,"image":19206},{"width":277,"height":278},{"sys":19208,"fields":19211},{"id":19209,"createdAt":19210},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":19212,"slug":19213,"articleIntro":-1,"category":19214},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[19215],{"metadata":19216,"sys":19219,"fields":19226},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19222,"publishedVersion":228,"revision":62,"contentType":19224,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"sys":19225},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19227,"metaTitle":238,"metaDescription":239,"mainTitle":19228,"subtitle":258,"heroImage":19243,"ctaButton":281,"ctaLink":282},[237],{"data":19229,"content":19230,"nodeType":74},{},[19231,19237],{"data":19232,"content":19233,"nodeType":250},{},[19234],{"data":19235,"marks":19236,"value":249,"nodeType":82},{},[],{"data":19238,"content":19239,"nodeType":87},{},[19240],{"data":19241,"marks":19242,"value":257,"nodeType":82},{},[],{"metadata":19244,"sys":19247,"fields":19252},{"tags":19245,"concepts":19246},[],[],{"space":19248,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19250,"publishedVersion":62,"revision":44,"locale":29},{"sys":19249},{"type":12,"linkType":13,"id":14},{"sys":19251},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19253},{"url":273,"details":19254,"fileName":279,"contentType":280},{"size":275,"image":19255},{"width":277,"height":278},{"sys":19257,"fields":19260},{"id":19258,"createdAt":19259},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":19261,"slug":19262,"articleIntro":-1,"category":19263},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[19264],{"metadata":19265,"sys":19268,"fields":19275},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19271,"publishedVersion":228,"revision":62,"contentType":19273,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"sys":19274},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19276,"metaTitle":238,"metaDescription":239,"mainTitle":19277,"subtitle":258,"heroImage":19292,"ctaButton":281,"ctaLink":282},[237],{"data":19278,"content":19279,"nodeType":74},{},[19280,19286],{"data":19281,"content":19282,"nodeType":250},{},[19283],{"data":19284,"marks":19285,"value":249,"nodeType":82},{},[],{"data":19287,"content":19288,"nodeType":87},{},[19289],{"data":19290,"marks":19291,"value":257,"nodeType":82},{},[],{"metadata":19293,"sys":19296,"fields":19301},{"tags":19294,"concepts":19295},[],[],{"space":19297,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19299,"publishedVersion":62,"revision":44,"locale":29},{"sys":19298},{"type":12,"linkType":13,"id":14},{"sys":19300},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19302},{"url":273,"details":19303,"fileName":279,"contentType":280},{"size":275,"image":19304},{"width":277,"height":278},{"sys":19306,"fields":19309},{"id":19307,"createdAt":19308},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":19310,"slug":19311,"articleIntro":19310,"category":19312},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[19313],{"metadata":19314,"sys":19317,"fields":19324},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19320,"publishedVersion":228,"revision":62,"contentType":19322,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"sys":19323},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19325,"metaTitle":238,"metaDescription":239,"mainTitle":19326,"subtitle":258,"heroImage":19341,"ctaButton":281,"ctaLink":282},[237],{"data":19327,"content":19328,"nodeType":74},{},[19329,19335],{"data":19330,"content":19331,"nodeType":250},{},[19332],{"data":19333,"marks":19334,"value":249,"nodeType":82},{},[],{"data":19336,"content":19337,"nodeType":87},{},[19338],{"data":19339,"marks":19340,"value":257,"nodeType":82},{},[],{"metadata":19342,"sys":19345,"fields":19350},{"tags":19343,"concepts":19344},[],[],{"space":19346,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19348,"publishedVersion":62,"revision":44,"locale":29},{"sys":19347},{"type":12,"linkType":13,"id":14},{"sys":19349},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19351},{"url":273,"details":19352,"fileName":279,"contentType":280},{"size":275,"image":19353},{"width":277,"height":278},{"sys":19355,"fields":19358},{"id":19356,"createdAt":19357},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":19359,"slug":19360,"articleIntro":19359,"category":19361},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[19362],{"metadata":19363,"sys":19366,"fields":19373},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19369,"publishedVersion":228,"revision":62,"contentType":19371,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"sys":19372},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19374,"metaTitle":238,"metaDescription":239,"mainTitle":19375,"subtitle":258,"heroImage":19390,"ctaButton":281,"ctaLink":282},[237],{"data":19376,"content":19377,"nodeType":74},{},[19378,19384],{"data":19379,"content":19380,"nodeType":250},{},[19381],{"data":19382,"marks":19383,"value":249,"nodeType":82},{},[],{"data":19385,"content":19386,"nodeType":87},{},[19387],{"data":19388,"marks":19389,"value":257,"nodeType":82},{},[],{"metadata":19391,"sys":19394,"fields":19399},{"tags":19392,"concepts":19393},[],[],{"space":19395,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19397,"publishedVersion":62,"revision":44,"locale":29},{"sys":19396},{"type":12,"linkType":13,"id":14},{"sys":19398},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19400},{"url":273,"details":19401,"fileName":279,"contentType":280},{"size":275,"image":19402},{"width":277,"height":278},{"sys":19404,"fields":19407},{"id":19405,"createdAt":19406},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":19408,"slug":19409,"articleIntro":19408,"category":19410},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[19411],{"metadata":19412,"sys":19415,"fields":19422},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19418,"publishedVersion":228,"revision":62,"contentType":19420,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"sys":19421},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19423,"metaTitle":238,"metaDescription":239,"mainTitle":19424,"subtitle":258,"heroImage":19439,"ctaButton":281,"ctaLink":282},[237],{"data":19425,"content":19426,"nodeType":74},{},[19427,19433],{"data":19428,"content":19429,"nodeType":250},{},[19430],{"data":19431,"marks":19432,"value":249,"nodeType":82},{},[],{"data":19434,"content":19435,"nodeType":87},{},[19436],{"data":19437,"marks":19438,"value":257,"nodeType":82},{},[],{"metadata":19440,"sys":19443,"fields":19448},{"tags":19441,"concepts":19442},[],[],{"space":19444,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19446,"publishedVersion":62,"revision":44,"locale":29},{"sys":19445},{"type":12,"linkType":13,"id":14},{"sys":19447},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19449},{"url":273,"details":19450,"fileName":279,"contentType":280},{"size":275,"image":19451},{"width":277,"height":278},{"sys":19453,"fields":19456},{"id":19454,"createdAt":19455},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":19457,"slug":19458,"articleIntro":19457,"category":19459},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[19460],{"metadata":19461,"sys":19464,"fields":19471},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19467,"publishedVersion":228,"revision":62,"contentType":19469,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"sys":19470},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19472,"metaTitle":238,"metaDescription":239,"mainTitle":19473,"subtitle":258,"heroImage":19488,"ctaButton":281,"ctaLink":282},[237],{"data":19474,"content":19475,"nodeType":74},{},[19476,19482],{"data":19477,"content":19478,"nodeType":250},{},[19479],{"data":19480,"marks":19481,"value":249,"nodeType":82},{},[],{"data":19483,"content":19484,"nodeType":87},{},[19485],{"data":19486,"marks":19487,"value":257,"nodeType":82},{},[],{"metadata":19489,"sys":19492,"fields":19497},{"tags":19490,"concepts":19491},[],[],{"space":19493,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19495,"publishedVersion":62,"revision":44,"locale":29},{"sys":19494},{"type":12,"linkType":13,"id":14},{"sys":19496},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19498},{"url":273,"details":19499,"fileName":279,"contentType":280},{"size":275,"image":19500},{"width":277,"height":278},{"sys":19502,"fields":19505},{"id":19503,"createdAt":19504},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":19506,"slug":19507,"articleIntro":19506,"category":19508},"473 - Comptes d'attente","compte-473-comptes-d-attente",[19509],{"metadata":19510,"sys":19513,"fields":19520},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19516,"publishedVersion":228,"revision":62,"contentType":19518,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"sys":19519},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19521,"metaTitle":238,"metaDescription":239,"mainTitle":19522,"subtitle":258,"heroImage":19537,"ctaButton":281,"ctaLink":282},[237],{"data":19523,"content":19524,"nodeType":74},{},[19525,19531],{"data":19526,"content":19527,"nodeType":250},{},[19528],{"data":19529,"marks":19530,"value":249,"nodeType":82},{},[],{"data":19532,"content":19533,"nodeType":87},{},[19534],{"data":19535,"marks":19536,"value":257,"nodeType":82},{},[],{"metadata":19538,"sys":19541,"fields":19546},{"tags":19539,"concepts":19540},[],[],{"space":19542,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19544,"publishedVersion":62,"revision":44,"locale":29},{"sys":19543},{"type":12,"linkType":13,"id":14},{"sys":19545},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19547},{"url":273,"details":19548,"fileName":279,"contentType":280},{"size":275,"image":19549},{"width":277,"height":278},{"sys":19551,"fields":19554},{"id":19552,"createdAt":19553},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":19555,"slug":19556,"articleIntro":19555,"category":19557},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[19558],{"metadata":19559,"sys":19562,"fields":19569},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19565,"publishedVersion":228,"revision":62,"contentType":19567,"locale":29},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":21,"type":12,"linkType":22},{"sys":19568},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19570,"metaTitle":238,"metaDescription":239,"mainTitle":19571,"subtitle":258,"heroImage":19586,"ctaButton":281,"ctaLink":282},[237],{"data":19572,"content":19573,"nodeType":74},{},[19574,19580],{"data":19575,"content":19576,"nodeType":250},{},[19577],{"data":19578,"marks":19579,"value":249,"nodeType":82},{},[],{"data":19581,"content":19582,"nodeType":87},{},[19583],{"data":19584,"marks":19585,"value":257,"nodeType":82},{},[],{"metadata":19587,"sys":19590,"fields":19595},{"tags":19588,"concepts":19589},[],[],{"space":19591,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19593,"publishedVersion":62,"revision":44,"locale":29},{"sys":19592},{"type":12,"linkType":13,"id":14},{"sys":19594},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19596},{"url":273,"details":19597,"fileName":279,"contentType":280},{"size":275,"image":19598},{"width":277,"height":278},{"sys":19600,"fields":19603},{"id":19601,"createdAt":19602},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":19604,"slug":19605,"articleIntro":19604,"category":19606},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[19607],{"metadata":19608,"sys":19611,"fields":19618},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19614,"publishedVersion":228,"revision":62,"contentType":19616,"locale":29},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":21,"type":12,"linkType":22},{"sys":19617},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19619,"metaTitle":238,"metaDescription":239,"mainTitle":19620,"subtitle":258,"heroImage":19635,"ctaButton":281,"ctaLink":282},[237],{"data":19621,"content":19622,"nodeType":74},{},[19623,19629],{"data":19624,"content":19625,"nodeType":250},{},[19626],{"data":19627,"marks":19628,"value":249,"nodeType":82},{},[],{"data":19630,"content":19631,"nodeType":87},{},[19632],{"data":19633,"marks":19634,"value":257,"nodeType":82},{},[],{"metadata":19636,"sys":19639,"fields":19644},{"tags":19637,"concepts":19638},[],[],{"space":19640,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19642,"publishedVersion":62,"revision":44,"locale":29},{"sys":19641},{"type":12,"linkType":13,"id":14},{"sys":19643},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19645},{"url":273,"details":19646,"fileName":279,"contentType":280},{"size":275,"image":19647},{"width":277,"height":278},{"sys":19649,"fields":19652},{"id":19650,"createdAt":19651},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":19653,"slug":19654,"articleIntro":-1,"category":19655},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[19656],{"metadata":19657,"sys":19660,"fields":19667},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19663,"publishedVersion":228,"revision":62,"contentType":19665,"locale":29},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":21,"type":12,"linkType":22},{"sys":19666},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19668,"metaTitle":238,"metaDescription":239,"mainTitle":19669,"subtitle":258,"heroImage":19684,"ctaButton":281,"ctaLink":282},[237],{"data":19670,"content":19671,"nodeType":74},{},[19672,19678],{"data":19673,"content":19674,"nodeType":250},{},[19675],{"data":19676,"marks":19677,"value":249,"nodeType":82},{},[],{"data":19679,"content":19680,"nodeType":87},{},[19681],{"data":19682,"marks":19683,"value":257,"nodeType":82},{},[],{"metadata":19685,"sys":19688,"fields":19693},{"tags":19686,"concepts":19687},[],[],{"space":19689,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19691,"publishedVersion":62,"revision":44,"locale":29},{"sys":19690},{"type":12,"linkType":13,"id":14},{"sys":19692},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19694},{"url":273,"details":19695,"fileName":279,"contentType":280},{"size":275,"image":19696},{"width":277,"height":278},{"sys":19698,"fields":19701},{"id":19699,"createdAt":19700},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":19702,"slug":19703,"articleIntro":19702,"category":19704},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[19705],{"metadata":19706,"sys":19709,"fields":19716},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19712,"publishedVersion":228,"revision":62,"contentType":19714,"locale":29},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":21,"type":12,"linkType":22},{"sys":19715},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19717,"metaTitle":238,"metaDescription":239,"mainTitle":19718,"subtitle":258,"heroImage":19733,"ctaButton":281,"ctaLink":282},[237],{"data":19719,"content":19720,"nodeType":74},{},[19721,19727],{"data":19722,"content":19723,"nodeType":250},{},[19724],{"data":19725,"marks":19726,"value":249,"nodeType":82},{},[],{"data":19728,"content":19729,"nodeType":87},{},[19730],{"data":19731,"marks":19732,"value":257,"nodeType":82},{},[],{"metadata":19734,"sys":19737,"fields":19742},{"tags":19735,"concepts":19736},[],[],{"space":19738,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19740,"publishedVersion":62,"revision":44,"locale":29},{"sys":19739},{"type":12,"linkType":13,"id":14},{"sys":19741},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19743},{"url":273,"details":19744,"fileName":279,"contentType":280},{"size":275,"image":19745},{"width":277,"height":278},{"sys":19747,"fields":19750},{"id":19748,"createdAt":19749},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":19751,"slug":19752,"articleIntro":19751,"category":19753},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[19754],{"metadata":19755,"sys":19758,"fields":19765},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19761,"publishedVersion":228,"revision":62,"contentType":19763,"locale":29},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":21,"type":12,"linkType":22},{"sys":19764},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19766,"metaTitle":238,"metaDescription":239,"mainTitle":19767,"subtitle":258,"heroImage":19782,"ctaButton":281,"ctaLink":282},[237],{"data":19768,"content":19769,"nodeType":74},{},[19770,19776],{"data":19771,"content":19772,"nodeType":250},{},[19773],{"data":19774,"marks":19775,"value":249,"nodeType":82},{},[],{"data":19777,"content":19778,"nodeType":87},{},[19779],{"data":19780,"marks":19781,"value":257,"nodeType":82},{},[],{"metadata":19783,"sys":19786,"fields":19791},{"tags":19784,"concepts":19785},[],[],{"space":19787,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19789,"publishedVersion":62,"revision":44,"locale":29},{"sys":19788},{"type":12,"linkType":13,"id":14},{"sys":19790},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19792},{"url":273,"details":19793,"fileName":279,"contentType":280},{"size":275,"image":19794},{"width":277,"height":278},{"sys":19796,"fields":19799},{"id":19797,"createdAt":19798},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":19800,"slug":19801,"articleIntro":19800,"category":19802},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[19803],{"metadata":19804,"sys":19807,"fields":19814},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19810,"publishedVersion":228,"revision":62,"contentType":19812,"locale":29},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":21,"type":12,"linkType":22},{"sys":19813},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19815,"metaTitle":238,"metaDescription":239,"mainTitle":19816,"subtitle":258,"heroImage":19831,"ctaButton":281,"ctaLink":282},[237],{"data":19817,"content":19818,"nodeType":74},{},[19819,19825],{"data":19820,"content":19821,"nodeType":250},{},[19822],{"data":19823,"marks":19824,"value":249,"nodeType":82},{},[],{"data":19826,"content":19827,"nodeType":87},{},[19828],{"data":19829,"marks":19830,"value":257,"nodeType":82},{},[],{"metadata":19832,"sys":19835,"fields":19840},{"tags":19833,"concepts":19834},[],[],{"space":19836,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19838,"publishedVersion":62,"revision":44,"locale":29},{"sys":19837},{"type":12,"linkType":13,"id":14},{"sys":19839},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19841},{"url":273,"details":19842,"fileName":279,"contentType":280},{"size":275,"image":19843},{"width":277,"height":278},{"sys":19845,"fields":19848},{"id":19846,"createdAt":19847},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":19849,"slug":19850,"articleIntro":-1,"category":19851},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[19852],{"metadata":19853,"sys":19856,"fields":19863},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19859,"publishedVersion":228,"revision":62,"contentType":19861,"locale":29},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":21,"type":12,"linkType":22},{"sys":19862},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19864,"metaTitle":238,"metaDescription":239,"mainTitle":19865,"subtitle":258,"heroImage":19880,"ctaButton":281,"ctaLink":282},[237],{"data":19866,"content":19867,"nodeType":74},{},[19868,19874],{"data":19869,"content":19870,"nodeType":250},{},[19871],{"data":19872,"marks":19873,"value":249,"nodeType":82},{},[],{"data":19875,"content":19876,"nodeType":87},{},[19877],{"data":19878,"marks":19879,"value":257,"nodeType":82},{},[],{"metadata":19881,"sys":19884,"fields":19889},{"tags":19882,"concepts":19883},[],[],{"space":19885,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19887,"publishedVersion":62,"revision":44,"locale":29},{"sys":19886},{"type":12,"linkType":13,"id":14},{"sys":19888},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19890},{"url":273,"details":19891,"fileName":279,"contentType":280},{"size":275,"image":19892},{"width":277,"height":278},{"sys":19894,"fields":19897},{"id":19895,"createdAt":19896},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":19898,"slug":19899,"articleIntro":19898,"category":19900},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[19901],{"metadata":19902,"sys":19905,"fields":19912},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19908,"publishedVersion":228,"revision":62,"contentType":19910,"locale":29},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":21,"type":12,"linkType":22},{"sys":19911},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19913,"metaTitle":238,"metaDescription":239,"mainTitle":19914,"subtitle":258,"heroImage":19929,"ctaButton":281,"ctaLink":282},[237],{"data":19915,"content":19916,"nodeType":74},{},[19917,19923],{"data":19918,"content":19919,"nodeType":250},{},[19920],{"data":19921,"marks":19922,"value":249,"nodeType":82},{},[],{"data":19924,"content":19925,"nodeType":87},{},[19926],{"data":19927,"marks":19928,"value":257,"nodeType":82},{},[],{"metadata":19930,"sys":19933,"fields":19938},{"tags":19931,"concepts":19932},[],[],{"space":19934,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19936,"publishedVersion":62,"revision":44,"locale":29},{"sys":19935},{"type":12,"linkType":13,"id":14},{"sys":19937},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19939},{"url":273,"details":19940,"fileName":279,"contentType":280},{"size":275,"image":19941},{"width":277,"height":278},{"sys":19943,"fields":19946},{"id":19944,"createdAt":19945},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":19947,"slug":19948,"articleIntro":19947,"category":19949},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[19950],{"metadata":19951,"sys":19954,"fields":19961},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":19957,"publishedVersion":228,"revision":62,"contentType":19959,"locale":29},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":21,"type":12,"linkType":22},{"sys":19960},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":19962,"metaTitle":238,"metaDescription":239,"mainTitle":19963,"subtitle":258,"heroImage":19978,"ctaButton":281,"ctaLink":282},[237],{"data":19964,"content":19965,"nodeType":74},{},[19966,19972],{"data":19967,"content":19968,"nodeType":250},{},[19969],{"data":19970,"marks":19971,"value":249,"nodeType":82},{},[],{"data":19973,"content":19974,"nodeType":87},{},[19975],{"data":19976,"marks":19977,"value":257,"nodeType":82},{},[],{"metadata":19979,"sys":19982,"fields":19987},{"tags":19980,"concepts":19981},[],[],{"space":19983,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":19985,"publishedVersion":62,"revision":44,"locale":29},{"sys":19984},{"type":12,"linkType":13,"id":14},{"sys":19986},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":19988},{"url":273,"details":19989,"fileName":279,"contentType":280},{"size":275,"image":19990},{"width":277,"height":278},{"sys":19992,"fields":19995},{"id":19993,"createdAt":19994},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":19996,"slug":19997,"articleIntro":19996,"category":19998},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[19999],{"metadata":20000,"sys":20003,"fields":20010},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20006,"publishedVersion":228,"revision":62,"contentType":20008,"locale":29},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":21,"type":12,"linkType":22},{"sys":20009},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20011,"metaTitle":238,"metaDescription":239,"mainTitle":20012,"subtitle":258,"heroImage":20027,"ctaButton":281,"ctaLink":282},[237],{"data":20013,"content":20014,"nodeType":74},{},[20015,20021],{"data":20016,"content":20017,"nodeType":250},{},[20018],{"data":20019,"marks":20020,"value":249,"nodeType":82},{},[],{"data":20022,"content":20023,"nodeType":87},{},[20024],{"data":20025,"marks":20026,"value":257,"nodeType":82},{},[],{"metadata":20028,"sys":20031,"fields":20036},{"tags":20029,"concepts":20030},[],[],{"space":20032,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20034,"publishedVersion":62,"revision":44,"locale":29},{"sys":20033},{"type":12,"linkType":13,"id":14},{"sys":20035},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20037},{"url":273,"details":20038,"fileName":279,"contentType":280},{"size":275,"image":20039},{"width":277,"height":278},{"sys":20041,"fields":20044},{"id":20042,"createdAt":20043},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":20045,"slug":20046,"articleIntro":20045,"category":20047},"1681 - Autres emprunts","compte-1681-autres-emprunts",[20048],{"metadata":20049,"sys":20052,"fields":20059},{"tags":20050,"concepts":20051},[],[],{"space":20053,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20055,"publishedVersion":228,"revision":62,"contentType":20057,"locale":29},{"sys":20054},{"type":12,"linkType":13,"id":14},{"sys":20056},{"id":21,"type":12,"linkType":22},{"sys":20058},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20060,"metaTitle":238,"metaDescription":239,"mainTitle":20061,"subtitle":258,"heroImage":20076,"ctaButton":281,"ctaLink":282},[237],{"data":20062,"content":20063,"nodeType":74},{},[20064,20070],{"data":20065,"content":20066,"nodeType":250},{},[20067],{"data":20068,"marks":20069,"value":249,"nodeType":82},{},[],{"data":20071,"content":20072,"nodeType":87},{},[20073],{"data":20074,"marks":20075,"value":257,"nodeType":82},{},[],{"metadata":20077,"sys":20080,"fields":20085},{"tags":20078,"concepts":20079},[],[],{"space":20081,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20083,"publishedVersion":62,"revision":44,"locale":29},{"sys":20082},{"type":12,"linkType":13,"id":14},{"sys":20084},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20086},{"url":273,"details":20087,"fileName":279,"contentType":280},{"size":275,"image":20088},{"width":277,"height":278},{"sys":20090,"fields":20093},{"id":20091,"createdAt":20092},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20094,"slug":20095,"articleIntro":20094,"category":20096},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20097],{"metadata":20098,"sys":20101,"fields":20108},{"tags":20099,"concepts":20100},[],[],{"space":20102,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20104,"publishedVersion":228,"revision":62,"contentType":20106,"locale":29},{"sys":20103},{"type":12,"linkType":13,"id":14},{"sys":20105},{"id":21,"type":12,"linkType":22},{"sys":20107},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20109,"metaTitle":238,"metaDescription":239,"mainTitle":20110,"subtitle":258,"heroImage":20125,"ctaButton":281,"ctaLink":282},[237],{"data":20111,"content":20112,"nodeType":74},{},[20113,20119],{"data":20114,"content":20115,"nodeType":250},{},[20116],{"data":20117,"marks":20118,"value":249,"nodeType":82},{},[],{"data":20120,"content":20121,"nodeType":87},{},[20122],{"data":20123,"marks":20124,"value":257,"nodeType":82},{},[],{"metadata":20126,"sys":20129,"fields":20134},{"tags":20127,"concepts":20128},[],[],{"space":20130,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20132,"publishedVersion":62,"revision":44,"locale":29},{"sys":20131},{"type":12,"linkType":13,"id":14},{"sys":20133},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20135},{"url":273,"details":20136,"fileName":279,"contentType":280},{"size":275,"image":20137},{"width":277,"height":278},{"sys":20139,"fields":20142},{"id":20140,"createdAt":20141},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":20143,"slug":20144,"articleIntro":-1,"category":20145},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[20146],{"metadata":20147,"sys":20150,"fields":20157},{"tags":20148,"concepts":20149},[],[],{"space":20151,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20153,"publishedVersion":228,"revision":62,"contentType":20155,"locale":29},{"sys":20152},{"type":12,"linkType":13,"id":14},{"sys":20154},{"id":21,"type":12,"linkType":22},{"sys":20156},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20158,"metaTitle":238,"metaDescription":239,"mainTitle":20159,"subtitle":258,"heroImage":20174,"ctaButton":281,"ctaLink":282},[237],{"data":20160,"content":20161,"nodeType":74},{},[20162,20168],{"data":20163,"content":20164,"nodeType":250},{},[20165],{"data":20166,"marks":20167,"value":249,"nodeType":82},{},[],{"data":20169,"content":20170,"nodeType":87},{},[20171],{"data":20172,"marks":20173,"value":257,"nodeType":82},{},[],{"metadata":20175,"sys":20178,"fields":20183},{"tags":20176,"concepts":20177},[],[],{"space":20179,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20181,"publishedVersion":62,"revision":44,"locale":29},{"sys":20180},{"type":12,"linkType":13,"id":14},{"sys":20182},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20184},{"url":273,"details":20185,"fileName":279,"contentType":280},{"size":275,"image":20186},{"width":277,"height":278},{"sys":20188,"fields":20191},{"id":20189,"createdAt":20190},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":20192,"slug":20193,"articleIntro":20192,"category":20194},"6358 - Autres droits","compte-6358-autres-droits",[20195],{"metadata":20196,"sys":20199,"fields":20206},{"tags":20197,"concepts":20198},[],[],{"space":20200,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20202,"publishedVersion":228,"revision":62,"contentType":20204,"locale":29},{"sys":20201},{"type":12,"linkType":13,"id":14},{"sys":20203},{"id":21,"type":12,"linkType":22},{"sys":20205},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20207,"metaTitle":238,"metaDescription":239,"mainTitle":20208,"subtitle":258,"heroImage":20223,"ctaButton":281,"ctaLink":282},[237],{"data":20209,"content":20210,"nodeType":74},{},[20211,20217],{"data":20212,"content":20213,"nodeType":250},{},[20214],{"data":20215,"marks":20216,"value":249,"nodeType":82},{},[],{"data":20218,"content":20219,"nodeType":87},{},[20220],{"data":20221,"marks":20222,"value":257,"nodeType":82},{},[],{"metadata":20224,"sys":20227,"fields":20232},{"tags":20225,"concepts":20226},[],[],{"space":20228,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20230,"publishedVersion":62,"revision":44,"locale":29},{"sys":20229},{"type":12,"linkType":13,"id":14},{"sys":20231},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20233},{"url":273,"details":20234,"fileName":279,"contentType":280},{"size":275,"image":20235},{"width":277,"height":278},{"sys":20237,"fields":20240},{"id":20238,"createdAt":20239},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":20241,"slug":20242,"articleIntro":20241,"category":20243},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[20244],{"metadata":20245,"sys":20248,"fields":20255},{"tags":20246,"concepts":20247},[],[],{"space":20249,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20251,"publishedVersion":228,"revision":62,"contentType":20253,"locale":29},{"sys":20250},{"type":12,"linkType":13,"id":14},{"sys":20252},{"id":21,"type":12,"linkType":22},{"sys":20254},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20256,"metaTitle":238,"metaDescription":239,"mainTitle":20257,"subtitle":258,"heroImage":20272,"ctaButton":281,"ctaLink":282},[237],{"data":20258,"content":20259,"nodeType":74},{},[20260,20266],{"data":20261,"content":20262,"nodeType":250},{},[20263],{"data":20264,"marks":20265,"value":249,"nodeType":82},{},[],{"data":20267,"content":20268,"nodeType":87},{},[20269],{"data":20270,"marks":20271,"value":257,"nodeType":82},{},[],{"metadata":20273,"sys":20276,"fields":20281},{"tags":20274,"concepts":20275},[],[],{"space":20277,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20279,"publishedVersion":62,"revision":44,"locale":29},{"sys":20278},{"type":12,"linkType":13,"id":14},{"sys":20280},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20282},{"url":273,"details":20283,"fileName":279,"contentType":280},{"size":275,"image":20284},{"width":277,"height":278},{"sys":20286,"fields":20289},{"id":20287,"createdAt":20288},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":20290,"slug":20291,"articleIntro":20292,"category":20293},"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",[20294],{"metadata":20295,"sys":20298,"fields":20305},{"tags":20296,"concepts":20297},[],[],{"space":20299,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20301,"publishedVersion":228,"revision":62,"contentType":20303,"locale":29},{"sys":20300},{"type":12,"linkType":13,"id":14},{"sys":20302},{"id":21,"type":12,"linkType":22},{"sys":20304},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20306,"metaTitle":238,"metaDescription":239,"mainTitle":20307,"subtitle":258,"heroImage":20322,"ctaButton":281,"ctaLink":282},[237],{"data":20308,"content":20309,"nodeType":74},{},[20310,20316],{"data":20311,"content":20312,"nodeType":250},{},[20313],{"data":20314,"marks":20315,"value":249,"nodeType":82},{},[],{"data":20317,"content":20318,"nodeType":87},{},[20319],{"data":20320,"marks":20321,"value":257,"nodeType":82},{},[],{"metadata":20323,"sys":20326,"fields":20331},{"tags":20324,"concepts":20325},[],[],{"space":20327,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20329,"publishedVersion":62,"revision":44,"locale":29},{"sys":20328},{"type":12,"linkType":13,"id":14},{"sys":20330},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20332},{"url":273,"details":20333,"fileName":279,"contentType":280},{"size":275,"image":20334},{"width":277,"height":278},{"sys":20336,"fields":20339},{"id":20337,"createdAt":20338},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":20340,"slug":20341,"articleIntro":-1,"category":20342},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[20343],{"metadata":20344,"sys":20347,"fields":20354},{"tags":20345,"concepts":20346},[],[],{"space":20348,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20350,"publishedVersion":228,"revision":62,"contentType":20352,"locale":29},{"sys":20349},{"type":12,"linkType":13,"id":14},{"sys":20351},{"id":21,"type":12,"linkType":22},{"sys":20353},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20355,"metaTitle":238,"metaDescription":239,"mainTitle":20356,"subtitle":258,"heroImage":20371,"ctaButton":281,"ctaLink":282},[237],{"data":20357,"content":20358,"nodeType":74},{},[20359,20365],{"data":20360,"content":20361,"nodeType":250},{},[20362],{"data":20363,"marks":20364,"value":249,"nodeType":82},{},[],{"data":20366,"content":20367,"nodeType":87},{},[20368],{"data":20369,"marks":20370,"value":257,"nodeType":82},{},[],{"metadata":20372,"sys":20375,"fields":20380},{"tags":20373,"concepts":20374},[],[],{"space":20376,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20378,"publishedVersion":62,"revision":44,"locale":29},{"sys":20377},{"type":12,"linkType":13,"id":14},{"sys":20379},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20381},{"url":273,"details":20382,"fileName":279,"contentType":280},{"size":275,"image":20383},{"width":277,"height":278},{"sys":20385,"fields":20388},{"id":20386,"createdAt":20387},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":20389,"slug":20390,"articleIntro":20389,"category":20391},"Classe 15 - Provisions","classe-15-provisions",[20392],{"metadata":20393,"sys":20396,"fields":20403},{"tags":20394,"concepts":20395},[],[],{"space":20397,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20399,"publishedVersion":228,"revision":62,"contentType":20401,"locale":29},{"sys":20398},{"type":12,"linkType":13,"id":14},{"sys":20400},{"id":21,"type":12,"linkType":22},{"sys":20402},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20404,"metaTitle":238,"metaDescription":239,"mainTitle":20405,"subtitle":258,"heroImage":20420,"ctaButton":281,"ctaLink":282},[237],{"data":20406,"content":20407,"nodeType":74},{},[20408,20414],{"data":20409,"content":20410,"nodeType":250},{},[20411],{"data":20412,"marks":20413,"value":249,"nodeType":82},{},[],{"data":20415,"content":20416,"nodeType":87},{},[20417],{"data":20418,"marks":20419,"value":257,"nodeType":82},{},[],{"metadata":20421,"sys":20424,"fields":20429},{"tags":20422,"concepts":20423},[],[],{"space":20425,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20427,"publishedVersion":62,"revision":44,"locale":29},{"sys":20426},{"type":12,"linkType":13,"id":14},{"sys":20428},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20430},{"url":273,"details":20431,"fileName":279,"contentType":280},{"size":275,"image":20432},{"width":277,"height":278},{"sys":20434,"fields":20437},{"id":20435,"createdAt":20436},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":20438,"slug":20439,"articleIntro":20438,"category":20440},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[20441],{"metadata":20442,"sys":20445,"fields":20452},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20448,"publishedVersion":228,"revision":62,"contentType":20450,"locale":29},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":21,"type":12,"linkType":22},{"sys":20451},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20453,"metaTitle":238,"metaDescription":239,"mainTitle":20454,"subtitle":258,"heroImage":20469,"ctaButton":281,"ctaLink":282},[237],{"data":20455,"content":20456,"nodeType":74},{},[20457,20463],{"data":20458,"content":20459,"nodeType":250},{},[20460],{"data":20461,"marks":20462,"value":249,"nodeType":82},{},[],{"data":20464,"content":20465,"nodeType":87},{},[20466],{"data":20467,"marks":20468,"value":257,"nodeType":82},{},[],{"metadata":20470,"sys":20473,"fields":20478},{"tags":20471,"concepts":20472},[],[],{"space":20474,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20476,"publishedVersion":62,"revision":44,"locale":29},{"sys":20475},{"type":12,"linkType":13,"id":14},{"sys":20477},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20479},{"url":273,"details":20480,"fileName":279,"contentType":280},{"size":275,"image":20481},{"width":277,"height":278},{"sys":20483,"fields":20486},{"id":20484,"createdAt":20485},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":20487,"slug":20488,"articleIntro":20487,"category":20489},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[20490],{"metadata":20491,"sys":20494,"fields":20501},{"tags":20492,"concepts":20493},[],[],{"space":20495,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20497,"publishedVersion":228,"revision":62,"contentType":20499,"locale":29},{"sys":20496},{"type":12,"linkType":13,"id":14},{"sys":20498},{"id":21,"type":12,"linkType":22},{"sys":20500},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20502,"metaTitle":238,"metaDescription":239,"mainTitle":20503,"subtitle":258,"heroImage":20518,"ctaButton":281,"ctaLink":282},[237],{"data":20504,"content":20505,"nodeType":74},{},[20506,20512],{"data":20507,"content":20508,"nodeType":250},{},[20509],{"data":20510,"marks":20511,"value":249,"nodeType":82},{},[],{"data":20513,"content":20514,"nodeType":87},{},[20515],{"data":20516,"marks":20517,"value":257,"nodeType":82},{},[],{"metadata":20519,"sys":20522,"fields":20527},{"tags":20520,"concepts":20521},[],[],{"space":20523,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20525,"publishedVersion":62,"revision":44,"locale":29},{"sys":20524},{"type":12,"linkType":13,"id":14},{"sys":20526},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20528},{"url":273,"details":20529,"fileName":279,"contentType":280},{"size":275,"image":20530},{"width":277,"height":278},{"sys":20532,"fields":20535},{"id":20533,"createdAt":20534},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":20536,"slug":20537,"articleIntro":20536,"category":20538},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[20539],{"metadata":20540,"sys":20543,"fields":20550},{"tags":20541,"concepts":20542},[],[],{"space":20544,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20546,"publishedVersion":228,"revision":62,"contentType":20548,"locale":29},{"sys":20545},{"type":12,"linkType":13,"id":14},{"sys":20547},{"id":21,"type":12,"linkType":22},{"sys":20549},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20551,"metaTitle":238,"metaDescription":239,"mainTitle":20552,"subtitle":258,"heroImage":20567,"ctaButton":281,"ctaLink":282},[237],{"data":20553,"content":20554,"nodeType":74},{},[20555,20561],{"data":20556,"content":20557,"nodeType":250},{},[20558],{"data":20559,"marks":20560,"value":249,"nodeType":82},{},[],{"data":20562,"content":20563,"nodeType":87},{},[20564],{"data":20565,"marks":20566,"value":257,"nodeType":82},{},[],{"metadata":20568,"sys":20571,"fields":20576},{"tags":20569,"concepts":20570},[],[],{"space":20572,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20574,"publishedVersion":62,"revision":44,"locale":29},{"sys":20573},{"type":12,"linkType":13,"id":14},{"sys":20575},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20577},{"url":273,"details":20578,"fileName":279,"contentType":280},{"size":275,"image":20579},{"width":277,"height":278},{"sys":20581,"fields":20584},{"id":20582,"createdAt":20583},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":20585,"slug":20586,"articleIntro":20585,"category":20587},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[20588],{"metadata":20589,"sys":20592,"fields":20599},{"tags":20590,"concepts":20591},[],[],{"space":20593,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20595,"publishedVersion":228,"revision":62,"contentType":20597,"locale":29},{"sys":20594},{"type":12,"linkType":13,"id":14},{"sys":20596},{"id":21,"type":12,"linkType":22},{"sys":20598},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20600,"metaTitle":238,"metaDescription":239,"mainTitle":20601,"subtitle":258,"heroImage":20616,"ctaButton":281,"ctaLink":282},[237],{"data":20602,"content":20603,"nodeType":74},{},[20604,20610],{"data":20605,"content":20606,"nodeType":250},{},[20607],{"data":20608,"marks":20609,"value":249,"nodeType":82},{},[],{"data":20611,"content":20612,"nodeType":87},{},[20613],{"data":20614,"marks":20615,"value":257,"nodeType":82},{},[],{"metadata":20617,"sys":20620,"fields":20625},{"tags":20618,"concepts":20619},[],[],{"space":20621,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20623,"publishedVersion":62,"revision":44,"locale":29},{"sys":20622},{"type":12,"linkType":13,"id":14},{"sys":20624},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20626},{"url":273,"details":20627,"fileName":279,"contentType":280},{"size":275,"image":20628},{"width":277,"height":278},{"sys":20630,"fields":20633},{"id":20631,"createdAt":20632},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":20634,"slug":20635,"articleIntro":20634,"category":20636},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[20637],{"metadata":20638,"sys":20641,"fields":20648},{"tags":20639,"concepts":20640},[],[],{"space":20642,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20644,"publishedVersion":228,"revision":62,"contentType":20646,"locale":29},{"sys":20643},{"type":12,"linkType":13,"id":14},{"sys":20645},{"id":21,"type":12,"linkType":22},{"sys":20647},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20649,"metaTitle":238,"metaDescription":239,"mainTitle":20650,"subtitle":258,"heroImage":20665,"ctaButton":281,"ctaLink":282},[237],{"data":20651,"content":20652,"nodeType":74},{},[20653,20659],{"data":20654,"content":20655,"nodeType":250},{},[20656],{"data":20657,"marks":20658,"value":249,"nodeType":82},{},[],{"data":20660,"content":20661,"nodeType":87},{},[20662],{"data":20663,"marks":20664,"value":257,"nodeType":82},{},[],{"metadata":20666,"sys":20669,"fields":20674},{"tags":20667,"concepts":20668},[],[],{"space":20670,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20672,"publishedVersion":62,"revision":44,"locale":29},{"sys":20671},{"type":12,"linkType":13,"id":14},{"sys":20673},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20675},{"url":273,"details":20676,"fileName":279,"contentType":280},{"size":275,"image":20677},{"width":277,"height":278},{"sys":20679,"fields":20682},{"id":20680,"createdAt":20681},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":20683,"slug":20684,"articleIntro":-1,"category":20685},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[20686],{"metadata":20687,"sys":20690,"fields":20697},{"tags":20688,"concepts":20689},[],[],{"space":20691,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20693,"publishedVersion":228,"revision":62,"contentType":20695,"locale":29},{"sys":20692},{"type":12,"linkType":13,"id":14},{"sys":20694},{"id":21,"type":12,"linkType":22},{"sys":20696},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20698,"metaTitle":238,"metaDescription":239,"mainTitle":20699,"subtitle":258,"heroImage":20714,"ctaButton":281,"ctaLink":282},[237],{"data":20700,"content":20701,"nodeType":74},{},[20702,20708],{"data":20703,"content":20704,"nodeType":250},{},[20705],{"data":20706,"marks":20707,"value":249,"nodeType":82},{},[],{"data":20709,"content":20710,"nodeType":87},{},[20711],{"data":20712,"marks":20713,"value":257,"nodeType":82},{},[],{"metadata":20715,"sys":20718,"fields":20723},{"tags":20716,"concepts":20717},[],[],{"space":20719,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20721,"publishedVersion":62,"revision":44,"locale":29},{"sys":20720},{"type":12,"linkType":13,"id":14},{"sys":20722},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20724},{"url":273,"details":20725,"fileName":279,"contentType":280},{"size":275,"image":20726},{"width":277,"height":278},{"sys":20728,"fields":20731},{"id":20729,"createdAt":20730},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":20732,"slug":20733,"articleIntro":20732,"category":20734},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[20735],{"metadata":20736,"sys":20739,"fields":20746},{"tags":20737,"concepts":20738},[],[],{"space":20740,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20742,"publishedVersion":228,"revision":62,"contentType":20744,"locale":29},{"sys":20741},{"type":12,"linkType":13,"id":14},{"sys":20743},{"id":21,"type":12,"linkType":22},{"sys":20745},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20747,"metaTitle":238,"metaDescription":239,"mainTitle":20748,"subtitle":258,"heroImage":20763,"ctaButton":281,"ctaLink":282},[237],{"data":20749,"content":20750,"nodeType":74},{},[20751,20757],{"data":20752,"content":20753,"nodeType":250},{},[20754],{"data":20755,"marks":20756,"value":249,"nodeType":82},{},[],{"data":20758,"content":20759,"nodeType":87},{},[20760],{"data":20761,"marks":20762,"value":257,"nodeType":82},{},[],{"metadata":20764,"sys":20767,"fields":20772},{"tags":20765,"concepts":20766},[],[],{"space":20768,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20770,"publishedVersion":62,"revision":44,"locale":29},{"sys":20769},{"type":12,"linkType":13,"id":14},{"sys":20771},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20773},{"url":273,"details":20774,"fileName":279,"contentType":280},{"size":275,"image":20775},{"width":277,"height":278},{"sys":20777,"fields":20780},{"id":20778,"createdAt":20779},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":20781,"slug":20782,"articleIntro":-1,"category":20783},"Compte 6226 - Honoraires","compte-6226-honoraires",[20784],{"metadata":20785,"sys":20788,"fields":20795},{"tags":20786,"concepts":20787},[],[],{"space":20789,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20791,"publishedVersion":228,"revision":62,"contentType":20793,"locale":29},{"sys":20790},{"type":12,"linkType":13,"id":14},{"sys":20792},{"id":21,"type":12,"linkType":22},{"sys":20794},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20796,"metaTitle":238,"metaDescription":239,"mainTitle":20797,"subtitle":258,"heroImage":20812,"ctaButton":281,"ctaLink":282},[237],{"data":20798,"content":20799,"nodeType":74},{},[20800,20806],{"data":20801,"content":20802,"nodeType":250},{},[20803],{"data":20804,"marks":20805,"value":249,"nodeType":82},{},[],{"data":20807,"content":20808,"nodeType":87},{},[20809],{"data":20810,"marks":20811,"value":257,"nodeType":82},{},[],{"metadata":20813,"sys":20816,"fields":20821},{"tags":20814,"concepts":20815},[],[],{"space":20817,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20819,"publishedVersion":62,"revision":44,"locale":29},{"sys":20818},{"type":12,"linkType":13,"id":14},{"sys":20820},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20822},{"url":273,"details":20823,"fileName":279,"contentType":280},{"size":275,"image":20824},{"width":277,"height":278},{"sys":20826,"fields":20829},{"id":20827,"createdAt":20828},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":20830,"slug":20831,"articleIntro":-1,"category":20832},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[20833],{"metadata":20834,"sys":20837,"fields":20844},{"tags":20835,"concepts":20836},[],[],{"space":20838,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20840,"publishedVersion":228,"revision":62,"contentType":20842,"locale":29},{"sys":20839},{"type":12,"linkType":13,"id":14},{"sys":20841},{"id":21,"type":12,"linkType":22},{"sys":20843},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20845,"metaTitle":238,"metaDescription":239,"mainTitle":20846,"subtitle":258,"heroImage":20861,"ctaButton":281,"ctaLink":282},[237],{"data":20847,"content":20848,"nodeType":74},{},[20849,20855],{"data":20850,"content":20851,"nodeType":250},{},[20852],{"data":20853,"marks":20854,"value":249,"nodeType":82},{},[],{"data":20856,"content":20857,"nodeType":87},{},[20858],{"data":20859,"marks":20860,"value":257,"nodeType":82},{},[],{"metadata":20862,"sys":20865,"fields":20870},{"tags":20863,"concepts":20864},[],[],{"space":20866,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20868,"publishedVersion":62,"revision":44,"locale":29},{"sys":20867},{"type":12,"linkType":13,"id":14},{"sys":20869},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20871},{"url":273,"details":20872,"fileName":279,"contentType":280},{"size":275,"image":20873},{"width":277,"height":278},{"sys":20875,"fields":20878},{"id":20876,"createdAt":20877},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":20879,"slug":20880,"articleIntro":20879,"category":20881},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[20882],{"metadata":20883,"sys":20886,"fields":20893},{"tags":20884,"concepts":20885},[],[],{"space":20887,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20889,"publishedVersion":228,"revision":62,"contentType":20891,"locale":29},{"sys":20888},{"type":12,"linkType":13,"id":14},{"sys":20890},{"id":21,"type":12,"linkType":22},{"sys":20892},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20894,"metaTitle":238,"metaDescription":239,"mainTitle":20895,"subtitle":258,"heroImage":20910,"ctaButton":281,"ctaLink":282},[237],{"data":20896,"content":20897,"nodeType":74},{},[20898,20904],{"data":20899,"content":20900,"nodeType":250},{},[20901],{"data":20902,"marks":20903,"value":249,"nodeType":82},{},[],{"data":20905,"content":20906,"nodeType":87},{},[20907],{"data":20908,"marks":20909,"value":257,"nodeType":82},{},[],{"metadata":20911,"sys":20914,"fields":20919},{"tags":20912,"concepts":20913},[],[],{"space":20915,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20917,"publishedVersion":62,"revision":44,"locale":29},{"sys":20916},{"type":12,"linkType":13,"id":14},{"sys":20918},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20920},{"url":273,"details":20921,"fileName":279,"contentType":280},{"size":275,"image":20922},{"width":277,"height":278},{"sys":20924,"fields":20927},{"id":20925,"createdAt":20926},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":20928,"slug":20929,"articleIntro":20928,"category":20930},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[20931],{"metadata":20932,"sys":20935,"fields":20942},{"tags":20933,"concepts":20934},[],[],{"space":20936,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20938,"publishedVersion":228,"revision":62,"contentType":20940,"locale":29},{"sys":20937},{"type":12,"linkType":13,"id":14},{"sys":20939},{"id":21,"type":12,"linkType":22},{"sys":20941},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20943,"metaTitle":238,"metaDescription":239,"mainTitle":20944,"subtitle":258,"heroImage":20959,"ctaButton":281,"ctaLink":282},[237],{"data":20945,"content":20946,"nodeType":74},{},[20947,20953],{"data":20948,"content":20949,"nodeType":250},{},[20950],{"data":20951,"marks":20952,"value":249,"nodeType":82},{},[],{"data":20954,"content":20955,"nodeType":87},{},[20956],{"data":20957,"marks":20958,"value":257,"nodeType":82},{},[],{"metadata":20960,"sys":20963,"fields":20968},{"tags":20961,"concepts":20962},[],[],{"space":20964,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":20966,"publishedVersion":62,"revision":44,"locale":29},{"sys":20965},{"type":12,"linkType":13,"id":14},{"sys":20967},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":20969},{"url":273,"details":20970,"fileName":279,"contentType":280},{"size":275,"image":20971},{"width":277,"height":278},{"sys":20973,"fields":20976},{"id":20974,"createdAt":20975},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":20977,"slug":20978,"articleIntro":-1,"category":20979},"Compte 512 - Banques","compte-512-banques",[20980],{"metadata":20981,"sys":20984,"fields":20991},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":20987,"publishedVersion":228,"revision":62,"contentType":20989,"locale":29},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":21,"type":12,"linkType":22},{"sys":20990},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":20992,"metaTitle":238,"metaDescription":239,"mainTitle":20993,"subtitle":258,"heroImage":21008,"ctaButton":281,"ctaLink":282},[237],{"data":20994,"content":20995,"nodeType":74},{},[20996,21002],{"data":20997,"content":20998,"nodeType":250},{},[20999],{"data":21000,"marks":21001,"value":249,"nodeType":82},{},[],{"data":21003,"content":21004,"nodeType":87},{},[21005],{"data":21006,"marks":21007,"value":257,"nodeType":82},{},[],{"metadata":21009,"sys":21012,"fields":21017},{"tags":21010,"concepts":21011},[],[],{"space":21013,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21015,"publishedVersion":62,"revision":44,"locale":29},{"sys":21014},{"type":12,"linkType":13,"id":14},{"sys":21016},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21018},{"url":273,"details":21019,"fileName":279,"contentType":280},{"size":275,"image":21020},{"width":277,"height":278},{"sys":21022,"fields":21025},{"id":21023,"createdAt":21024},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":21026,"slug":21027,"articleIntro":21026,"category":21028},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[21029],{"metadata":21030,"sys":21033,"fields":21040},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21036,"publishedVersion":228,"revision":62,"contentType":21038,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"sys":21039},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21041,"metaTitle":238,"metaDescription":239,"mainTitle":21042,"subtitle":258,"heroImage":21057,"ctaButton":281,"ctaLink":282},[237],{"data":21043,"content":21044,"nodeType":74},{},[21045,21051],{"data":21046,"content":21047,"nodeType":250},{},[21048],{"data":21049,"marks":21050,"value":249,"nodeType":82},{},[],{"data":21052,"content":21053,"nodeType":87},{},[21054],{"data":21055,"marks":21056,"value":257,"nodeType":82},{},[],{"metadata":21058,"sys":21061,"fields":21066},{"tags":21059,"concepts":21060},[],[],{"space":21062,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21064,"publishedVersion":62,"revision":44,"locale":29},{"sys":21063},{"type":12,"linkType":13,"id":14},{"sys":21065},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21067},{"url":273,"details":21068,"fileName":279,"contentType":280},{"size":275,"image":21069},{"width":277,"height":278},{"sys":21071,"fields":21074},{"id":21072,"createdAt":21073},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":21075,"slug":21076,"articleIntro":21075,"category":21077},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[21078],{"metadata":21079,"sys":21082,"fields":21089},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21085,"publishedVersion":228,"revision":62,"contentType":21087,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"sys":21088},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21090,"metaTitle":238,"metaDescription":239,"mainTitle":21091,"subtitle":258,"heroImage":21106,"ctaButton":281,"ctaLink":282},[237],{"data":21092,"content":21093,"nodeType":74},{},[21094,21100],{"data":21095,"content":21096,"nodeType":250},{},[21097],{"data":21098,"marks":21099,"value":249,"nodeType":82},{},[],{"data":21101,"content":21102,"nodeType":87},{},[21103],{"data":21104,"marks":21105,"value":257,"nodeType":82},{},[],{"metadata":21107,"sys":21110,"fields":21115},{"tags":21108,"concepts":21109},[],[],{"space":21111,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21113,"publishedVersion":62,"revision":44,"locale":29},{"sys":21112},{"type":12,"linkType":13,"id":14},{"sys":21114},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21116},{"url":273,"details":21117,"fileName":279,"contentType":280},{"size":275,"image":21118},{"width":277,"height":278},{"sys":21120,"fields":21123},{"id":21121,"createdAt":21122},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":21124,"slug":21125,"articleIntro":21124,"category":21126},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[21127],{"metadata":21128,"sys":21131,"fields":21138},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21134,"publishedVersion":228,"revision":62,"contentType":21136,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"sys":21137},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21139,"metaTitle":238,"metaDescription":239,"mainTitle":21140,"subtitle":258,"heroImage":21155,"ctaButton":281,"ctaLink":282},[237],{"data":21141,"content":21142,"nodeType":74},{},[21143,21149],{"data":21144,"content":21145,"nodeType":250},{},[21146],{"data":21147,"marks":21148,"value":249,"nodeType":82},{},[],{"data":21150,"content":21151,"nodeType":87},{},[21152],{"data":21153,"marks":21154,"value":257,"nodeType":82},{},[],{"metadata":21156,"sys":21159,"fields":21164},{"tags":21157,"concepts":21158},[],[],{"space":21160,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21162,"publishedVersion":62,"revision":44,"locale":29},{"sys":21161},{"type":12,"linkType":13,"id":14},{"sys":21163},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21165},{"url":273,"details":21166,"fileName":279,"contentType":280},{"size":275,"image":21167},{"width":277,"height":278},{"sys":21169,"fields":21172},{"id":21170,"createdAt":21171},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21173,"slug":21174,"articleIntro":21173,"category":21175},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21176],{"metadata":21177,"sys":21180,"fields":21187},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21183,"publishedVersion":228,"revision":62,"contentType":21185,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"sys":21186},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21188,"metaTitle":238,"metaDescription":239,"mainTitle":21189,"subtitle":258,"heroImage":21204,"ctaButton":281,"ctaLink":282},[237],{"data":21190,"content":21191,"nodeType":74},{},[21192,21198],{"data":21193,"content":21194,"nodeType":250},{},[21195],{"data":21196,"marks":21197,"value":249,"nodeType":82},{},[],{"data":21199,"content":21200,"nodeType":87},{},[21201],{"data":21202,"marks":21203,"value":257,"nodeType":82},{},[],{"metadata":21205,"sys":21208,"fields":21213},{"tags":21206,"concepts":21207},[],[],{"space":21209,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21211,"publishedVersion":62,"revision":44,"locale":29},{"sys":21210},{"type":12,"linkType":13,"id":14},{"sys":21212},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21214},{"url":273,"details":21215,"fileName":279,"contentType":280},{"size":275,"image":21216},{"width":277,"height":278},{"sys":21218,"fields":21221},{"id":21219,"createdAt":21220},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":21222,"slug":21223,"articleIntro":-1,"category":21224},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[21225],{"metadata":21226,"sys":21229,"fields":21236},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21232,"publishedVersion":228,"revision":62,"contentType":21234,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"sys":21235},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21237,"metaTitle":238,"metaDescription":239,"mainTitle":21238,"subtitle":258,"heroImage":21253,"ctaButton":281,"ctaLink":282},[237],{"data":21239,"content":21240,"nodeType":74},{},[21241,21247],{"data":21242,"content":21243,"nodeType":250},{},[21244],{"data":21245,"marks":21246,"value":249,"nodeType":82},{},[],{"data":21248,"content":21249,"nodeType":87},{},[21250],{"data":21251,"marks":21252,"value":257,"nodeType":82},{},[],{"metadata":21254,"sys":21257,"fields":21262},{"tags":21255,"concepts":21256},[],[],{"space":21258,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21260,"publishedVersion":62,"revision":44,"locale":29},{"sys":21259},{"type":12,"linkType":13,"id":14},{"sys":21261},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21263},{"url":273,"details":21264,"fileName":279,"contentType":280},{"size":275,"image":21265},{"width":277,"height":278},{"sys":21267,"fields":21270},{"id":21268,"createdAt":21269},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":21271,"slug":21272,"articleIntro":21271,"category":21273},"613 - Locations","compte-613-locations",[21274],{"metadata":21275,"sys":21278,"fields":21285},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21281,"publishedVersion":228,"revision":62,"contentType":21283,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"sys":21284},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21286,"metaTitle":238,"metaDescription":239,"mainTitle":21287,"subtitle":258,"heroImage":21302,"ctaButton":281,"ctaLink":282},[237],{"data":21288,"content":21289,"nodeType":74},{},[21290,21296],{"data":21291,"content":21292,"nodeType":250},{},[21293],{"data":21294,"marks":21295,"value":249,"nodeType":82},{},[],{"data":21297,"content":21298,"nodeType":87},{},[21299],{"data":21300,"marks":21301,"value":257,"nodeType":82},{},[],{"metadata":21303,"sys":21306,"fields":21311},{"tags":21304,"concepts":21305},[],[],{"space":21307,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21309,"publishedVersion":62,"revision":44,"locale":29},{"sys":21308},{"type":12,"linkType":13,"id":14},{"sys":21310},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21312},{"url":273,"details":21313,"fileName":279,"contentType":280},{"size":275,"image":21314},{"width":277,"height":278},{"sys":21316,"fields":21319},{"id":21317,"createdAt":21318},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":21320,"slug":21321,"articleIntro":21320,"category":21322},"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",[21323],{"metadata":21324,"sys":21327,"fields":21334},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21330,"publishedVersion":228,"revision":62,"contentType":21332,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"sys":21333},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21335,"metaTitle":238,"metaDescription":239,"mainTitle":21336,"subtitle":258,"heroImage":21351,"ctaButton":281,"ctaLink":282},[237],{"data":21337,"content":21338,"nodeType":74},{},[21339,21345],{"data":21340,"content":21341,"nodeType":250},{},[21342],{"data":21343,"marks":21344,"value":249,"nodeType":82},{},[],{"data":21346,"content":21347,"nodeType":87},{},[21348],{"data":21349,"marks":21350,"value":257,"nodeType":82},{},[],{"metadata":21352,"sys":21355,"fields":21360},{"tags":21353,"concepts":21354},[],[],{"space":21356,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21358,"publishedVersion":62,"revision":44,"locale":29},{"sys":21357},{"type":12,"linkType":13,"id":14},{"sys":21359},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21361},{"url":273,"details":21362,"fileName":279,"contentType":280},{"size":275,"image":21363},{"width":277,"height":278},{"sys":21365,"fields":21368},{"id":21366,"createdAt":21367},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":21369,"slug":21370,"articleIntro":21369,"category":21371},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[21372],{"metadata":21373,"sys":21376,"fields":21383},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21379,"publishedVersion":228,"revision":62,"contentType":21381,"locale":29},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":21,"type":12,"linkType":22},{"sys":21382},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21384,"metaTitle":238,"metaDescription":239,"mainTitle":21385,"subtitle":258,"heroImage":21400,"ctaButton":281,"ctaLink":282},[237],{"data":21386,"content":21387,"nodeType":74},{},[21388,21394],{"data":21389,"content":21390,"nodeType":250},{},[21391],{"data":21392,"marks":21393,"value":249,"nodeType":82},{},[],{"data":21395,"content":21396,"nodeType":87},{},[21397],{"data":21398,"marks":21399,"value":257,"nodeType":82},{},[],{"metadata":21401,"sys":21404,"fields":21409},{"tags":21402,"concepts":21403},[],[],{"space":21405,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21407,"publishedVersion":62,"revision":44,"locale":29},{"sys":21406},{"type":12,"linkType":13,"id":14},{"sys":21408},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21410},{"url":273,"details":21411,"fileName":279,"contentType":280},{"size":275,"image":21412},{"width":277,"height":278},{"sys":21414,"fields":21417},{"id":21415,"createdAt":21416},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":21418,"slug":21419,"articleIntro":21418,"category":21420},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[21421],{"metadata":21422,"sys":21425,"fields":21432},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21428,"publishedVersion":228,"revision":62,"contentType":21430,"locale":29},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":21,"type":12,"linkType":22},{"sys":21431},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21433,"metaTitle":238,"metaDescription":239,"mainTitle":21434,"subtitle":258,"heroImage":21449,"ctaButton":281,"ctaLink":282},[237],{"data":21435,"content":21436,"nodeType":74},{},[21437,21443],{"data":21438,"content":21439,"nodeType":250},{},[21440],{"data":21441,"marks":21442,"value":249,"nodeType":82},{},[],{"data":21444,"content":21445,"nodeType":87},{},[21446],{"data":21447,"marks":21448,"value":257,"nodeType":82},{},[],{"metadata":21450,"sys":21453,"fields":21458},{"tags":21451,"concepts":21452},[],[],{"space":21454,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21456,"publishedVersion":62,"revision":44,"locale":29},{"sys":21455},{"type":12,"linkType":13,"id":14},{"sys":21457},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21459},{"url":273,"details":21460,"fileName":279,"contentType":280},{"size":275,"image":21461},{"width":277,"height":278},{"sys":21463,"fields":21466},{"id":21464,"createdAt":21465},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":21467,"slug":21468,"articleIntro":21467,"category":21469},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[21470],{"metadata":21471,"sys":21474,"fields":21481},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21477,"publishedVersion":228,"revision":62,"contentType":21479,"locale":29},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":21,"type":12,"linkType":22},{"sys":21480},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21482,"metaTitle":238,"metaDescription":239,"mainTitle":21483,"subtitle":258,"heroImage":21498,"ctaButton":281,"ctaLink":282},[237],{"data":21484,"content":21485,"nodeType":74},{},[21486,21492],{"data":21487,"content":21488,"nodeType":250},{},[21489],{"data":21490,"marks":21491,"value":249,"nodeType":82},{},[],{"data":21493,"content":21494,"nodeType":87},{},[21495],{"data":21496,"marks":21497,"value":257,"nodeType":82},{},[],{"metadata":21499,"sys":21502,"fields":21507},{"tags":21500,"concepts":21501},[],[],{"space":21503,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21505,"publishedVersion":62,"revision":44,"locale":29},{"sys":21504},{"type":12,"linkType":13,"id":14},{"sys":21506},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21508},{"url":273,"details":21509,"fileName":279,"contentType":280},{"size":275,"image":21510},{"width":277,"height":278},{"sys":21512,"fields":21515},{"id":21513,"createdAt":21514},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":21516,"slug":21517,"articleIntro":21516,"category":21518},"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",[21519],{"metadata":21520,"sys":21523,"fields":21530},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21526,"publishedVersion":228,"revision":62,"contentType":21528,"locale":29},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":21,"type":12,"linkType":22},{"sys":21529},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21531,"metaTitle":238,"metaDescription":239,"mainTitle":21532,"subtitle":258,"heroImage":21547,"ctaButton":281,"ctaLink":282},[237],{"data":21533,"content":21534,"nodeType":74},{},[21535,21541],{"data":21536,"content":21537,"nodeType":250},{},[21538],{"data":21539,"marks":21540,"value":249,"nodeType":82},{},[],{"data":21542,"content":21543,"nodeType":87},{},[21544],{"data":21545,"marks":21546,"value":257,"nodeType":82},{},[],{"metadata":21548,"sys":21551,"fields":21556},{"tags":21549,"concepts":21550},[],[],{"space":21552,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21554,"publishedVersion":62,"revision":44,"locale":29},{"sys":21553},{"type":12,"linkType":13,"id":14},{"sys":21555},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21557},{"url":273,"details":21558,"fileName":279,"contentType":280},{"size":275,"image":21559},{"width":277,"height":278},{"sys":21561,"fields":21564},{"id":21562,"createdAt":21563},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":21565,"slug":21566,"articleIntro":21565,"category":21567},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[21568],{"metadata":21569,"sys":21572,"fields":21579},{"tags":21570,"concepts":21571},[],[],{"space":21573,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21575,"publishedVersion":228,"revision":62,"contentType":21577,"locale":29},{"sys":21574},{"type":12,"linkType":13,"id":14},{"sys":21576},{"id":21,"type":12,"linkType":22},{"sys":21578},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21580,"metaTitle":238,"metaDescription":239,"mainTitle":21581,"subtitle":258,"heroImage":21596,"ctaButton":281,"ctaLink":282},[237],{"data":21582,"content":21583,"nodeType":74},{},[21584,21590],{"data":21585,"content":21586,"nodeType":250},{},[21587],{"data":21588,"marks":21589,"value":249,"nodeType":82},{},[],{"data":21591,"content":21592,"nodeType":87},{},[21593],{"data":21594,"marks":21595,"value":257,"nodeType":82},{},[],{"metadata":21597,"sys":21600,"fields":21605},{"tags":21598,"concepts":21599},[],[],{"space":21601,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21603,"publishedVersion":62,"revision":44,"locale":29},{"sys":21602},{"type":12,"linkType":13,"id":14},{"sys":21604},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21606},{"url":273,"details":21607,"fileName":279,"contentType":280},{"size":275,"image":21608},{"width":277,"height":278},{"sys":21610,"fields":21613},{"id":21611,"createdAt":21612},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":21614,"slug":21615,"articleIntro":21614,"category":21616},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[21617],{"metadata":21618,"sys":21621,"fields":21628},{"tags":21619,"concepts":21620},[],[],{"space":21622,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21624,"publishedVersion":228,"revision":62,"contentType":21626,"locale":29},{"sys":21623},{"type":12,"linkType":13,"id":14},{"sys":21625},{"id":21,"type":12,"linkType":22},{"sys":21627},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21629,"metaTitle":238,"metaDescription":239,"mainTitle":21630,"subtitle":258,"heroImage":21645,"ctaButton":281,"ctaLink":282},[237],{"data":21631,"content":21632,"nodeType":74},{},[21633,21639],{"data":21634,"content":21635,"nodeType":250},{},[21636],{"data":21637,"marks":21638,"value":249,"nodeType":82},{},[],{"data":21640,"content":21641,"nodeType":87},{},[21642],{"data":21643,"marks":21644,"value":257,"nodeType":82},{},[],{"metadata":21646,"sys":21649,"fields":21654},{"tags":21647,"concepts":21648},[],[],{"space":21650,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21652,"publishedVersion":62,"revision":44,"locale":29},{"sys":21651},{"type":12,"linkType":13,"id":14},{"sys":21653},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21655},{"url":273,"details":21656,"fileName":279,"contentType":280},{"size":275,"image":21657},{"width":277,"height":278},{"sys":21659,"fields":21662},{"id":21660,"createdAt":21661},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":21663,"slug":21664,"articleIntro":21663,"category":21665},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[21666],{"metadata":21667,"sys":21670,"fields":21677},{"tags":21668,"concepts":21669},[],[],{"space":21671,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21673,"publishedVersion":228,"revision":62,"contentType":21675,"locale":29},{"sys":21672},{"type":12,"linkType":13,"id":14},{"sys":21674},{"id":21,"type":12,"linkType":22},{"sys":21676},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21678,"metaTitle":238,"metaDescription":239,"mainTitle":21679,"subtitle":258,"heroImage":21694,"ctaButton":281,"ctaLink":282},[237],{"data":21680,"content":21681,"nodeType":74},{},[21682,21688],{"data":21683,"content":21684,"nodeType":250},{},[21685],{"data":21686,"marks":21687,"value":249,"nodeType":82},{},[],{"data":21689,"content":21690,"nodeType":87},{},[21691],{"data":21692,"marks":21693,"value":257,"nodeType":82},{},[],{"metadata":21695,"sys":21698,"fields":21703},{"tags":21696,"concepts":21697},[],[],{"space":21699,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21701,"publishedVersion":62,"revision":44,"locale":29},{"sys":21700},{"type":12,"linkType":13,"id":14},{"sys":21702},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21704},{"url":273,"details":21705,"fileName":279,"contentType":280},{"size":275,"image":21706},{"width":277,"height":278},{"sys":21708,"fields":21711},{"id":21709,"createdAt":21710},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":21712,"slug":21713,"articleIntro":21712,"category":21714},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[21715],{"metadata":21716,"sys":21719,"fields":21726},{"tags":21717,"concepts":21718},[],[],{"space":21720,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21722,"publishedVersion":228,"revision":62,"contentType":21724,"locale":29},{"sys":21721},{"type":12,"linkType":13,"id":14},{"sys":21723},{"id":21,"type":12,"linkType":22},{"sys":21725},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21727,"metaTitle":238,"metaDescription":239,"mainTitle":21728,"subtitle":258,"heroImage":21743,"ctaButton":281,"ctaLink":282},[237],{"data":21729,"content":21730,"nodeType":74},{},[21731,21737],{"data":21732,"content":21733,"nodeType":250},{},[21734],{"data":21735,"marks":21736,"value":249,"nodeType":82},{},[],{"data":21738,"content":21739,"nodeType":87},{},[21740],{"data":21741,"marks":21742,"value":257,"nodeType":82},{},[],{"metadata":21744,"sys":21747,"fields":21752},{"tags":21745,"concepts":21746},[],[],{"space":21748,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21750,"publishedVersion":62,"revision":44,"locale":29},{"sys":21749},{"type":12,"linkType":13,"id":14},{"sys":21751},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21753},{"url":273,"details":21754,"fileName":279,"contentType":280},{"size":275,"image":21755},{"width":277,"height":278},{"sys":21757,"fields":21760},{"id":21758,"createdAt":21759},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":21761,"slug":21762,"articleIntro":21761,"category":21763},"6248 - Divers","compte-6248-divers",[21764],{"metadata":21765,"sys":21768,"fields":21775},{"tags":21766,"concepts":21767},[],[],{"space":21769,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21771,"publishedVersion":228,"revision":62,"contentType":21773,"locale":29},{"sys":21770},{"type":12,"linkType":13,"id":14},{"sys":21772},{"id":21,"type":12,"linkType":22},{"sys":21774},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21776,"metaTitle":238,"metaDescription":239,"mainTitle":21777,"subtitle":258,"heroImage":21792,"ctaButton":281,"ctaLink":282},[237],{"data":21778,"content":21779,"nodeType":74},{},[21780,21786],{"data":21781,"content":21782,"nodeType":250},{},[21783],{"data":21784,"marks":21785,"value":249,"nodeType":82},{},[],{"data":21787,"content":21788,"nodeType":87},{},[21789],{"data":21790,"marks":21791,"value":257,"nodeType":82},{},[],{"metadata":21793,"sys":21796,"fields":21801},{"tags":21794,"concepts":21795},[],[],{"space":21797,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21799,"publishedVersion":62,"revision":44,"locale":29},{"sys":21798},{"type":12,"linkType":13,"id":14},{"sys":21800},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21802},{"url":273,"details":21803,"fileName":279,"contentType":280},{"size":275,"image":21804},{"width":277,"height":278},{"sys":21806,"fields":21809},{"id":21807,"createdAt":21808},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":21810,"slug":21811,"articleIntro":21810,"category":21812},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[21813],{"metadata":21814,"sys":21817,"fields":21824},{"tags":21815,"concepts":21816},[],[],{"space":21818,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21820,"publishedVersion":228,"revision":62,"contentType":21822,"locale":29},{"sys":21819},{"type":12,"linkType":13,"id":14},{"sys":21821},{"id":21,"type":12,"linkType":22},{"sys":21823},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21825,"metaTitle":238,"metaDescription":239,"mainTitle":21826,"subtitle":258,"heroImage":21841,"ctaButton":281,"ctaLink":282},[237],{"data":21827,"content":21828,"nodeType":74},{},[21829,21835],{"data":21830,"content":21831,"nodeType":250},{},[21832],{"data":21833,"marks":21834,"value":249,"nodeType":82},{},[],{"data":21836,"content":21837,"nodeType":87},{},[21838],{"data":21839,"marks":21840,"value":257,"nodeType":82},{},[],{"metadata":21842,"sys":21845,"fields":21850},{"tags":21843,"concepts":21844},[],[],{"space":21846,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21848,"publishedVersion":62,"revision":44,"locale":29},{"sys":21847},{"type":12,"linkType":13,"id":14},{"sys":21849},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21851},{"url":273,"details":21852,"fileName":279,"contentType":280},{"size":275,"image":21853},{"width":277,"height":278},{"sys":21855,"fields":21858},{"id":21856,"createdAt":21857},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":21859,"slug":21860,"articleIntro":21859,"category":21861},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[21862],{"metadata":21863,"sys":21866,"fields":21873},{"tags":21864,"concepts":21865},[],[],{"space":21867,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21869,"publishedVersion":228,"revision":62,"contentType":21871,"locale":29},{"sys":21868},{"type":12,"linkType":13,"id":14},{"sys":21870},{"id":21,"type":12,"linkType":22},{"sys":21872},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21874,"metaTitle":238,"metaDescription":239,"mainTitle":21875,"subtitle":258,"heroImage":21890,"ctaButton":281,"ctaLink":282},[237],{"data":21876,"content":21877,"nodeType":74},{},[21878,21884],{"data":21879,"content":21880,"nodeType":250},{},[21881],{"data":21882,"marks":21883,"value":249,"nodeType":82},{},[],{"data":21885,"content":21886,"nodeType":87},{},[21887],{"data":21888,"marks":21889,"value":257,"nodeType":82},{},[],{"metadata":21891,"sys":21894,"fields":21899},{"tags":21892,"concepts":21893},[],[],{"space":21895,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21897,"publishedVersion":62,"revision":44,"locale":29},{"sys":21896},{"type":12,"linkType":13,"id":14},{"sys":21898},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21900},{"url":273,"details":21901,"fileName":279,"contentType":280},{"size":275,"image":21902},{"width":277,"height":278},{"sys":21904,"fields":21907},{"id":21905,"createdAt":21906},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":21908,"slug":21909,"articleIntro":21908,"category":21910},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[21911],{"metadata":21912,"sys":21915,"fields":21922},{"tags":21913,"concepts":21914},[],[],{"space":21916,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21918,"publishedVersion":228,"revision":62,"contentType":21920,"locale":29},{"sys":21917},{"type":12,"linkType":13,"id":14},{"sys":21919},{"id":21,"type":12,"linkType":22},{"sys":21921},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21923,"metaTitle":238,"metaDescription":239,"mainTitle":21924,"subtitle":258,"heroImage":21939,"ctaButton":281,"ctaLink":282},[237],{"data":21925,"content":21926,"nodeType":74},{},[21927,21933],{"data":21928,"content":21929,"nodeType":250},{},[21930],{"data":21931,"marks":21932,"value":249,"nodeType":82},{},[],{"data":21934,"content":21935,"nodeType":87},{},[21936],{"data":21937,"marks":21938,"value":257,"nodeType":82},{},[],{"metadata":21940,"sys":21943,"fields":21948},{"tags":21941,"concepts":21942},[],[],{"space":21944,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21946,"publishedVersion":62,"revision":44,"locale":29},{"sys":21945},{"type":12,"linkType":13,"id":14},{"sys":21947},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21949},{"url":273,"details":21950,"fileName":279,"contentType":280},{"size":275,"image":21951},{"width":277,"height":278},{"sys":21953,"fields":21956},{"id":21954,"createdAt":21955},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":21957,"slug":21958,"articleIntro":21957,"category":21959},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[21960],{"metadata":21961,"sys":21964,"fields":21971},{"tags":21962,"concepts":21963},[],[],{"space":21965,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":21967,"publishedVersion":228,"revision":62,"contentType":21969,"locale":29},{"sys":21966},{"type":12,"linkType":13,"id":14},{"sys":21968},{"id":21,"type":12,"linkType":22},{"sys":21970},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":21972,"metaTitle":238,"metaDescription":239,"mainTitle":21973,"subtitle":258,"heroImage":21988,"ctaButton":281,"ctaLink":282},[237],{"data":21974,"content":21975,"nodeType":74},{},[21976,21982],{"data":21977,"content":21978,"nodeType":250},{},[21979],{"data":21980,"marks":21981,"value":249,"nodeType":82},{},[],{"data":21983,"content":21984,"nodeType":87},{},[21985],{"data":21986,"marks":21987,"value":257,"nodeType":82},{},[],{"metadata":21989,"sys":21992,"fields":21997},{"tags":21990,"concepts":21991},[],[],{"space":21993,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":21995,"publishedVersion":62,"revision":44,"locale":29},{"sys":21994},{"type":12,"linkType":13,"id":14},{"sys":21996},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":21998},{"url":273,"details":21999,"fileName":279,"contentType":280},{"size":275,"image":22000},{"width":277,"height":278},{"sys":22002,"fields":22005},{"id":22003,"createdAt":22004},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":22006,"slug":22007,"articleIntro":22006,"category":22008},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[22009],{"metadata":22010,"sys":22013,"fields":22020},{"tags":22011,"concepts":22012},[],[],{"space":22014,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22016,"publishedVersion":228,"revision":62,"contentType":22018,"locale":29},{"sys":22015},{"type":12,"linkType":13,"id":14},{"sys":22017},{"id":21,"type":12,"linkType":22},{"sys":22019},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22021,"metaTitle":238,"metaDescription":239,"mainTitle":22022,"subtitle":258,"heroImage":22037,"ctaButton":281,"ctaLink":282},[237],{"data":22023,"content":22024,"nodeType":74},{},[22025,22031],{"data":22026,"content":22027,"nodeType":250},{},[22028],{"data":22029,"marks":22030,"value":249,"nodeType":82},{},[],{"data":22032,"content":22033,"nodeType":87},{},[22034],{"data":22035,"marks":22036,"value":257,"nodeType":82},{},[],{"metadata":22038,"sys":22041,"fields":22046},{"tags":22039,"concepts":22040},[],[],{"space":22042,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22044,"publishedVersion":62,"revision":44,"locale":29},{"sys":22043},{"type":12,"linkType":13,"id":14},{"sys":22045},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22047},{"url":273,"details":22048,"fileName":279,"contentType":280},{"size":275,"image":22049},{"width":277,"height":278},{"sys":22051,"fields":22054},{"id":22052,"createdAt":22053},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":22055,"slug":22056,"articleIntro":22055,"category":22057},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[22058],{"metadata":22059,"sys":22062,"fields":22069},{"tags":22060,"concepts":22061},[],[],{"space":22063,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22065,"publishedVersion":228,"revision":62,"contentType":22067,"locale":29},{"sys":22064},{"type":12,"linkType":13,"id":14},{"sys":22066},{"id":21,"type":12,"linkType":22},{"sys":22068},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22070,"metaTitle":238,"metaDescription":239,"mainTitle":22071,"subtitle":258,"heroImage":22086,"ctaButton":281,"ctaLink":282},[237],{"data":22072,"content":22073,"nodeType":74},{},[22074,22080],{"data":22075,"content":22076,"nodeType":250},{},[22077],{"data":22078,"marks":22079,"value":249,"nodeType":82},{},[],{"data":22081,"content":22082,"nodeType":87},{},[22083],{"data":22084,"marks":22085,"value":257,"nodeType":82},{},[],{"metadata":22087,"sys":22090,"fields":22095},{"tags":22088,"concepts":22089},[],[],{"space":22091,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22093,"publishedVersion":62,"revision":44,"locale":29},{"sys":22092},{"type":12,"linkType":13,"id":14},{"sys":22094},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22096},{"url":273,"details":22097,"fileName":279,"contentType":280},{"size":275,"image":22098},{"width":277,"height":278},{"sys":22100,"fields":22103},{"id":22101,"createdAt":22102},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":22104,"slug":22105,"articleIntro":22104,"category":22106},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[22107],{"metadata":22108,"sys":22111,"fields":22118},{"tags":22109,"concepts":22110},[],[],{"space":22112,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22114,"publishedVersion":228,"revision":62,"contentType":22116,"locale":29},{"sys":22113},{"type":12,"linkType":13,"id":14},{"sys":22115},{"id":21,"type":12,"linkType":22},{"sys":22117},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22119,"metaTitle":238,"metaDescription":239,"mainTitle":22120,"subtitle":258,"heroImage":22135,"ctaButton":281,"ctaLink":282},[237],{"data":22121,"content":22122,"nodeType":74},{},[22123,22129],{"data":22124,"content":22125,"nodeType":250},{},[22126],{"data":22127,"marks":22128,"value":249,"nodeType":82},{},[],{"data":22130,"content":22131,"nodeType":87},{},[22132],{"data":22133,"marks":22134,"value":257,"nodeType":82},{},[],{"metadata":22136,"sys":22139,"fields":22144},{"tags":22137,"concepts":22138},[],[],{"space":22140,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22142,"publishedVersion":62,"revision":44,"locale":29},{"sys":22141},{"type":12,"linkType":13,"id":14},{"sys":22143},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22145},{"url":273,"details":22146,"fileName":279,"contentType":280},{"size":275,"image":22147},{"width":277,"height":278},{"sys":22149,"fields":22152},{"id":22150,"createdAt":22151},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":22153,"slug":22154,"articleIntro":22153,"category":22155},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[22156],{"metadata":22157,"sys":22160,"fields":22167},{"tags":22158,"concepts":22159},[],[],{"space":22161,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22163,"publishedVersion":228,"revision":62,"contentType":22165,"locale":29},{"sys":22162},{"type":12,"linkType":13,"id":14},{"sys":22164},{"id":21,"type":12,"linkType":22},{"sys":22166},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22168,"metaTitle":238,"metaDescription":239,"mainTitle":22169,"subtitle":258,"heroImage":22184,"ctaButton":281,"ctaLink":282},[237],{"data":22170,"content":22171,"nodeType":74},{},[22172,22178],{"data":22173,"content":22174,"nodeType":250},{},[22175],{"data":22176,"marks":22177,"value":249,"nodeType":82},{},[],{"data":22179,"content":22180,"nodeType":87},{},[22181],{"data":22182,"marks":22183,"value":257,"nodeType":82},{},[],{"metadata":22185,"sys":22188,"fields":22193},{"tags":22186,"concepts":22187},[],[],{"space":22189,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22191,"publishedVersion":62,"revision":44,"locale":29},{"sys":22190},{"type":12,"linkType":13,"id":14},{"sys":22192},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22194},{"url":273,"details":22195,"fileName":279,"contentType":280},{"size":275,"image":22196},{"width":277,"height":278},{"sys":22198,"fields":22201},{"id":22199,"createdAt":22200},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":22202,"slug":22203,"articleIntro":22202,"category":22204},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[22205],{"metadata":22206,"sys":22209,"fields":22216},{"tags":22207,"concepts":22208},[],[],{"space":22210,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22212,"publishedVersion":228,"revision":62,"contentType":22214,"locale":29},{"sys":22211},{"type":12,"linkType":13,"id":14},{"sys":22213},{"id":21,"type":12,"linkType":22},{"sys":22215},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22217,"metaTitle":238,"metaDescription":239,"mainTitle":22218,"subtitle":258,"heroImage":22233,"ctaButton":281,"ctaLink":282},[237],{"data":22219,"content":22220,"nodeType":74},{},[22221,22227],{"data":22222,"content":22223,"nodeType":250},{},[22224],{"data":22225,"marks":22226,"value":249,"nodeType":82},{},[],{"data":22228,"content":22229,"nodeType":87},{},[22230],{"data":22231,"marks":22232,"value":257,"nodeType":82},{},[],{"metadata":22234,"sys":22237,"fields":22242},{"tags":22235,"concepts":22236},[],[],{"space":22238,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22240,"publishedVersion":62,"revision":44,"locale":29},{"sys":22239},{"type":12,"linkType":13,"id":14},{"sys":22241},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22243},{"url":273,"details":22244,"fileName":279,"contentType":280},{"size":275,"image":22245},{"width":277,"height":278},{"sys":22247,"fields":22250},{"id":22248,"createdAt":22249},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":22251,"slug":22252,"articleIntro":22251,"category":22253},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[22254],{"metadata":22255,"sys":22258,"fields":22265},{"tags":22256,"concepts":22257},[],[],{"space":22259,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22261,"publishedVersion":228,"revision":62,"contentType":22263,"locale":29},{"sys":22260},{"type":12,"linkType":13,"id":14},{"sys":22262},{"id":21,"type":12,"linkType":22},{"sys":22264},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22266,"metaTitle":238,"metaDescription":239,"mainTitle":22267,"subtitle":258,"heroImage":22282,"ctaButton":281,"ctaLink":282},[237],{"data":22268,"content":22269,"nodeType":74},{},[22270,22276],{"data":22271,"content":22272,"nodeType":250},{},[22273],{"data":22274,"marks":22275,"value":249,"nodeType":82},{},[],{"data":22277,"content":22278,"nodeType":87},{},[22279],{"data":22280,"marks":22281,"value":257,"nodeType":82},{},[],{"metadata":22283,"sys":22286,"fields":22291},{"tags":22284,"concepts":22285},[],[],{"space":22287,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22289,"publishedVersion":62,"revision":44,"locale":29},{"sys":22288},{"type":12,"linkType":13,"id":14},{"sys":22290},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22292},{"url":273,"details":22293,"fileName":279,"contentType":280},{"size":275,"image":22294},{"width":277,"height":278},{"sys":22296,"fields":22299},{"id":22297,"createdAt":22298},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":22300,"slug":22301,"articleIntro":-1,"category":22302},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[22303],{"metadata":22304,"sys":22307,"fields":22314},{"tags":22305,"concepts":22306},[],[],{"space":22308,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22310,"publishedVersion":228,"revision":62,"contentType":22312,"locale":29},{"sys":22309},{"type":12,"linkType":13,"id":14},{"sys":22311},{"id":21,"type":12,"linkType":22},{"sys":22313},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22315,"metaTitle":238,"metaDescription":239,"mainTitle":22316,"subtitle":258,"heroImage":22331,"ctaButton":281,"ctaLink":282},[237],{"data":22317,"content":22318,"nodeType":74},{},[22319,22325],{"data":22320,"content":22321,"nodeType":250},{},[22322],{"data":22323,"marks":22324,"value":249,"nodeType":82},{},[],{"data":22326,"content":22327,"nodeType":87},{},[22328],{"data":22329,"marks":22330,"value":257,"nodeType":82},{},[],{"metadata":22332,"sys":22335,"fields":22340},{"tags":22333,"concepts":22334},[],[],{"space":22336,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22338,"publishedVersion":62,"revision":44,"locale":29},{"sys":22337},{"type":12,"linkType":13,"id":14},{"sys":22339},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22341},{"url":273,"details":22342,"fileName":279,"contentType":280},{"size":275,"image":22343},{"width":277,"height":278},{"sys":22345,"fields":22348},{"id":22346,"createdAt":22347},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":22349,"slug":22350,"articleIntro":22349,"category":22351},"Compte 106 - Réserves","compte-106-reserves",[22352],{"metadata":22353,"sys":22356,"fields":22363},{"tags":22354,"concepts":22355},[],[],{"space":22357,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22359,"publishedVersion":228,"revision":62,"contentType":22361,"locale":29},{"sys":22358},{"type":12,"linkType":13,"id":14},{"sys":22360},{"id":21,"type":12,"linkType":22},{"sys":22362},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22364,"metaTitle":238,"metaDescription":239,"mainTitle":22365,"subtitle":258,"heroImage":22380,"ctaButton":281,"ctaLink":282},[237],{"data":22366,"content":22367,"nodeType":74},{},[22368,22374],{"data":22369,"content":22370,"nodeType":250},{},[22371],{"data":22372,"marks":22373,"value":249,"nodeType":82},{},[],{"data":22375,"content":22376,"nodeType":87},{},[22377],{"data":22378,"marks":22379,"value":257,"nodeType":82},{},[],{"metadata":22381,"sys":22384,"fields":22389},{"tags":22382,"concepts":22383},[],[],{"space":22385,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22387,"publishedVersion":62,"revision":44,"locale":29},{"sys":22386},{"type":12,"linkType":13,"id":14},{"sys":22388},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22390},{"url":273,"details":22391,"fileName":279,"contentType":280},{"size":275,"image":22392},{"width":277,"height":278},{"sys":22394,"fields":22397},{"id":22395,"createdAt":22396},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":22398,"slug":22399,"articleIntro":22398,"category":22400},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[22401],{"metadata":22402,"sys":22405,"fields":22412},{"tags":22403,"concepts":22404},[],[],{"space":22406,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22408,"publishedVersion":228,"revision":62,"contentType":22410,"locale":29},{"sys":22407},{"type":12,"linkType":13,"id":14},{"sys":22409},{"id":21,"type":12,"linkType":22},{"sys":22411},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22413,"metaTitle":238,"metaDescription":239,"mainTitle":22414,"subtitle":258,"heroImage":22429,"ctaButton":281,"ctaLink":282},[237],{"data":22415,"content":22416,"nodeType":74},{},[22417,22423],{"data":22418,"content":22419,"nodeType":250},{},[22420],{"data":22421,"marks":22422,"value":249,"nodeType":82},{},[],{"data":22424,"content":22425,"nodeType":87},{},[22426],{"data":22427,"marks":22428,"value":257,"nodeType":82},{},[],{"metadata":22430,"sys":22433,"fields":22438},{"tags":22431,"concepts":22432},[],[],{"space":22434,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22436,"publishedVersion":62,"revision":44,"locale":29},{"sys":22435},{"type":12,"linkType":13,"id":14},{"sys":22437},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22439},{"url":273,"details":22440,"fileName":279,"contentType":280},{"size":275,"image":22441},{"width":277,"height":278},{"sys":22443,"fields":22446},{"id":22444,"createdAt":22445},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":22447,"slug":22448,"articleIntro":-1,"category":22449},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[22450],{"metadata":22451,"sys":22454,"fields":22461},{"tags":22452,"concepts":22453},[],[],{"space":22455,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22457,"publishedVersion":228,"revision":62,"contentType":22459,"locale":29},{"sys":22456},{"type":12,"linkType":13,"id":14},{"sys":22458},{"id":21,"type":12,"linkType":22},{"sys":22460},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22462,"metaTitle":238,"metaDescription":239,"mainTitle":22463,"subtitle":258,"heroImage":22478,"ctaButton":281,"ctaLink":282},[237],{"data":22464,"content":22465,"nodeType":74},{},[22466,22472],{"data":22467,"content":22468,"nodeType":250},{},[22469],{"data":22470,"marks":22471,"value":249,"nodeType":82},{},[],{"data":22473,"content":22474,"nodeType":87},{},[22475],{"data":22476,"marks":22477,"value":257,"nodeType":82},{},[],{"metadata":22479,"sys":22482,"fields":22487},{"tags":22480,"concepts":22481},[],[],{"space":22483,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22485,"publishedVersion":62,"revision":44,"locale":29},{"sys":22484},{"type":12,"linkType":13,"id":14},{"sys":22486},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22488},{"url":273,"details":22489,"fileName":279,"contentType":280},{"size":275,"image":22490},{"width":277,"height":278},{"sys":22492,"fields":22495},{"id":22493,"createdAt":22494},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":22496,"slug":22497,"articleIntro":22496,"category":22498},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[22499],{"metadata":22500,"sys":22503,"fields":22510},{"tags":22501,"concepts":22502},[],[],{"space":22504,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22506,"publishedVersion":228,"revision":62,"contentType":22508,"locale":29},{"sys":22505},{"type":12,"linkType":13,"id":14},{"sys":22507},{"id":21,"type":12,"linkType":22},{"sys":22509},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22511,"metaTitle":238,"metaDescription":239,"mainTitle":22512,"subtitle":258,"heroImage":22527,"ctaButton":281,"ctaLink":282},[237],{"data":22513,"content":22514,"nodeType":74},{},[22515,22521],{"data":22516,"content":22517,"nodeType":250},{},[22518],{"data":22519,"marks":22520,"value":249,"nodeType":82},{},[],{"data":22522,"content":22523,"nodeType":87},{},[22524],{"data":22525,"marks":22526,"value":257,"nodeType":82},{},[],{"metadata":22528,"sys":22531,"fields":22536},{"tags":22529,"concepts":22530},[],[],{"space":22532,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22534,"publishedVersion":62,"revision":44,"locale":29},{"sys":22533},{"type":12,"linkType":13,"id":14},{"sys":22535},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22537},{"url":273,"details":22538,"fileName":279,"contentType":280},{"size":275,"image":22539},{"width":277,"height":278},{"sys":22541,"fields":22544},{"id":22542,"createdAt":22543},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":22545,"slug":22546,"articleIntro":22545,"category":22547},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[22548],{"metadata":22549,"sys":22552,"fields":22559},{"tags":22550,"concepts":22551},[],[],{"space":22553,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22555,"publishedVersion":228,"revision":62,"contentType":22557,"locale":29},{"sys":22554},{"type":12,"linkType":13,"id":14},{"sys":22556},{"id":21,"type":12,"linkType":22},{"sys":22558},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22560,"metaTitle":238,"metaDescription":239,"mainTitle":22561,"subtitle":258,"heroImage":22576,"ctaButton":281,"ctaLink":282},[237],{"data":22562,"content":22563,"nodeType":74},{},[22564,22570],{"data":22565,"content":22566,"nodeType":250},{},[22567],{"data":22568,"marks":22569,"value":249,"nodeType":82},{},[],{"data":22571,"content":22572,"nodeType":87},{},[22573],{"data":22574,"marks":22575,"value":257,"nodeType":82},{},[],{"metadata":22577,"sys":22580,"fields":22585},{"tags":22578,"concepts":22579},[],[],{"space":22581,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22583,"publishedVersion":62,"revision":44,"locale":29},{"sys":22582},{"type":12,"linkType":13,"id":14},{"sys":22584},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22586},{"url":273,"details":22587,"fileName":279,"contentType":280},{"size":275,"image":22588},{"width":277,"height":278},{"sys":22590,"fields":22593},{"id":22591,"createdAt":22592},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":22594,"slug":22595,"articleIntro":22596,"category":22597},"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.",[22598],{"metadata":22599,"sys":22602,"fields":22609},{"tags":22600,"concepts":22601},[],[],{"space":22603,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22605,"publishedVersion":228,"revision":62,"contentType":22607,"locale":29},{"sys":22604},{"type":12,"linkType":13,"id":14},{"sys":22606},{"id":21,"type":12,"linkType":22},{"sys":22608},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22610,"metaTitle":238,"metaDescription":239,"mainTitle":22611,"subtitle":258,"heroImage":22626,"ctaButton":281,"ctaLink":282},[237],{"data":22612,"content":22613,"nodeType":74},{},[22614,22620],{"data":22615,"content":22616,"nodeType":250},{},[22617],{"data":22618,"marks":22619,"value":249,"nodeType":82},{},[],{"data":22621,"content":22622,"nodeType":87},{},[22623],{"data":22624,"marks":22625,"value":257,"nodeType":82},{},[],{"metadata":22627,"sys":22630,"fields":22635},{"tags":22628,"concepts":22629},[],[],{"space":22631,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22633,"publishedVersion":62,"revision":44,"locale":29},{"sys":22632},{"type":12,"linkType":13,"id":14},{"sys":22634},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22636},{"url":273,"details":22637,"fileName":279,"contentType":280},{"size":275,"image":22638},{"width":277,"height":278},{"sys":22640,"fields":22643},{"id":22641,"createdAt":22642},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":22644,"slug":22645,"articleIntro":22644,"category":22646},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[22647],{"metadata":22648,"sys":22651,"fields":22658},{"tags":22649,"concepts":22650},[],[],{"space":22652,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22654,"publishedVersion":228,"revision":62,"contentType":22656,"locale":29},{"sys":22653},{"type":12,"linkType":13,"id":14},{"sys":22655},{"id":21,"type":12,"linkType":22},{"sys":22657},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22659,"metaTitle":238,"metaDescription":239,"mainTitle":22660,"subtitle":258,"heroImage":22675,"ctaButton":281,"ctaLink":282},[237],{"data":22661,"content":22662,"nodeType":74},{},[22663,22669],{"data":22664,"content":22665,"nodeType":250},{},[22666],{"data":22667,"marks":22668,"value":249,"nodeType":82},{},[],{"data":22670,"content":22671,"nodeType":87},{},[22672],{"data":22673,"marks":22674,"value":257,"nodeType":82},{},[],{"metadata":22676,"sys":22679,"fields":22684},{"tags":22677,"concepts":22678},[],[],{"space":22680,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22682,"publishedVersion":62,"revision":44,"locale":29},{"sys":22681},{"type":12,"linkType":13,"id":14},{"sys":22683},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22685},{"url":273,"details":22686,"fileName":279,"contentType":280},{"size":275,"image":22687},{"width":277,"height":278},{"sys":22689,"fields":22692},{"id":22690,"createdAt":22691},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":22693,"slug":22694,"articleIntro":22693,"category":22695},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[22696],{"metadata":22697,"sys":22700,"fields":22707},{"tags":22698,"concepts":22699},[],[],{"space":22701,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22703,"publishedVersion":228,"revision":62,"contentType":22705,"locale":29},{"sys":22702},{"type":12,"linkType":13,"id":14},{"sys":22704},{"id":21,"type":12,"linkType":22},{"sys":22706},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22708,"metaTitle":238,"metaDescription":239,"mainTitle":22709,"subtitle":258,"heroImage":22724,"ctaButton":281,"ctaLink":282},[237],{"data":22710,"content":22711,"nodeType":74},{},[22712,22718],{"data":22713,"content":22714,"nodeType":250},{},[22715],{"data":22716,"marks":22717,"value":249,"nodeType":82},{},[],{"data":22719,"content":22720,"nodeType":87},{},[22721],{"data":22722,"marks":22723,"value":257,"nodeType":82},{},[],{"metadata":22725,"sys":22728,"fields":22733},{"tags":22726,"concepts":22727},[],[],{"space":22729,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22731,"publishedVersion":62,"revision":44,"locale":29},{"sys":22730},{"type":12,"linkType":13,"id":14},{"sys":22732},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22734},{"url":273,"details":22735,"fileName":279,"contentType":280},{"size":275,"image":22736},{"width":277,"height":278},{"sys":22738,"fields":22741},{"id":22739,"createdAt":22740},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":22742,"slug":22743,"articleIntro":22742,"category":22744},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[22745],{"metadata":22746,"sys":22749,"fields":22756},{"tags":22747,"concepts":22748},[],[],{"space":22750,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22752,"publishedVersion":228,"revision":62,"contentType":22754,"locale":29},{"sys":22751},{"type":12,"linkType":13,"id":14},{"sys":22753},{"id":21,"type":12,"linkType":22},{"sys":22755},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22757,"metaTitle":238,"metaDescription":239,"mainTitle":22758,"subtitle":258,"heroImage":22773,"ctaButton":281,"ctaLink":282},[237],{"data":22759,"content":22760,"nodeType":74},{},[22761,22767],{"data":22762,"content":22763,"nodeType":250},{},[22764],{"data":22765,"marks":22766,"value":249,"nodeType":82},{},[],{"data":22768,"content":22769,"nodeType":87},{},[22770],{"data":22771,"marks":22772,"value":257,"nodeType":82},{},[],{"metadata":22774,"sys":22777,"fields":22782},{"tags":22775,"concepts":22776},[],[],{"space":22778,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22780,"publishedVersion":62,"revision":44,"locale":29},{"sys":22779},{"type":12,"linkType":13,"id":14},{"sys":22781},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22783},{"url":273,"details":22784,"fileName":279,"contentType":280},{"size":275,"image":22785},{"width":277,"height":278},{"sys":22787,"fields":22790},{"id":22788,"createdAt":22789},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":22791,"slug":22792,"articleIntro":22791,"category":22793},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[22794],{"metadata":22795,"sys":22798,"fields":22805},{"tags":22796,"concepts":22797},[],[],{"space":22799,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22801,"publishedVersion":228,"revision":62,"contentType":22803,"locale":29},{"sys":22800},{"type":12,"linkType":13,"id":14},{"sys":22802},{"id":21,"type":12,"linkType":22},{"sys":22804},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22806,"metaTitle":238,"metaDescription":239,"mainTitle":22807,"subtitle":258,"heroImage":22822,"ctaButton":281,"ctaLink":282},[237],{"data":22808,"content":22809,"nodeType":74},{},[22810,22816],{"data":22811,"content":22812,"nodeType":250},{},[22813],{"data":22814,"marks":22815,"value":249,"nodeType":82},{},[],{"data":22817,"content":22818,"nodeType":87},{},[22819],{"data":22820,"marks":22821,"value":257,"nodeType":82},{},[],{"metadata":22823,"sys":22826,"fields":22831},{"tags":22824,"concepts":22825},[],[],{"space":22827,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22829,"publishedVersion":62,"revision":44,"locale":29},{"sys":22828},{"type":12,"linkType":13,"id":14},{"sys":22830},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22832},{"url":273,"details":22833,"fileName":279,"contentType":280},{"size":275,"image":22834},{"width":277,"height":278},{"sys":22836,"fields":22838},{"id":22837,"createdAt":7050},"2AsCehfNKF5belxwySwOk8",{"title":22839,"slug":22840,"articleIntro":22839,"category":22841},"2611 - Actions","compte-2611-actions",[22842],{"metadata":22843,"sys":22846,"fields":22853},{"tags":22844,"concepts":22845},[],[],{"space":22847,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22849,"publishedVersion":228,"revision":62,"contentType":22851,"locale":29},{"sys":22848},{"type":12,"linkType":13,"id":14},{"sys":22850},{"id":21,"type":12,"linkType":22},{"sys":22852},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22854,"metaTitle":238,"metaDescription":239,"mainTitle":22855,"subtitle":258,"heroImage":22870,"ctaButton":281,"ctaLink":282},[237],{"data":22856,"content":22857,"nodeType":74},{},[22858,22864],{"data":22859,"content":22860,"nodeType":250},{},[22861],{"data":22862,"marks":22863,"value":249,"nodeType":82},{},[],{"data":22865,"content":22866,"nodeType":87},{},[22867],{"data":22868,"marks":22869,"value":257,"nodeType":82},{},[],{"metadata":22871,"sys":22874,"fields":22879},{"tags":22872,"concepts":22873},[],[],{"space":22875,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22877,"publishedVersion":62,"revision":44,"locale":29},{"sys":22876},{"type":12,"linkType":13,"id":14},{"sys":22878},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22880},{"url":273,"details":22881,"fileName":279,"contentType":280},{"size":275,"image":22882},{"width":277,"height":278},{"sys":22884,"fields":22887},{"id":22885,"createdAt":22886},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":22888,"slug":22889,"articleIntro":22888,"category":22890},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[22891],{"metadata":22892,"sys":22895,"fields":22902},{"tags":22893,"concepts":22894},[],[],{"space":22896,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22898,"publishedVersion":228,"revision":62,"contentType":22900,"locale":29},{"sys":22897},{"type":12,"linkType":13,"id":14},{"sys":22899},{"id":21,"type":12,"linkType":22},{"sys":22901},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22903,"metaTitle":238,"metaDescription":239,"mainTitle":22904,"subtitle":258,"heroImage":22919,"ctaButton":281,"ctaLink":282},[237],{"data":22905,"content":22906,"nodeType":74},{},[22907,22913],{"data":22908,"content":22909,"nodeType":250},{},[22910],{"data":22911,"marks":22912,"value":249,"nodeType":82},{},[],{"data":22914,"content":22915,"nodeType":87},{},[22916],{"data":22917,"marks":22918,"value":257,"nodeType":82},{},[],{"metadata":22920,"sys":22923,"fields":22928},{"tags":22921,"concepts":22922},[],[],{"space":22924,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22926,"publishedVersion":62,"revision":44,"locale":29},{"sys":22925},{"type":12,"linkType":13,"id":14},{"sys":22927},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22929},{"url":273,"details":22930,"fileName":279,"contentType":280},{"size":275,"image":22931},{"width":277,"height":278},{"sys":22933,"fields":22936},{"id":22934,"createdAt":22935},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":22937,"slug":22938,"articleIntro":-1,"category":22939},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[22940],{"metadata":22941,"sys":22944,"fields":22951},{"tags":22942,"concepts":22943},[],[],{"space":22945,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22947,"publishedVersion":228,"revision":62,"contentType":22949,"locale":29},{"sys":22946},{"type":12,"linkType":13,"id":14},{"sys":22948},{"id":21,"type":12,"linkType":22},{"sys":22950},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":22952,"metaTitle":238,"metaDescription":239,"mainTitle":22953,"subtitle":258,"heroImage":22968,"ctaButton":281,"ctaLink":282},[237],{"data":22954,"content":22955,"nodeType":74},{},[22956,22962],{"data":22957,"content":22958,"nodeType":250},{},[22959],{"data":22960,"marks":22961,"value":249,"nodeType":82},{},[],{"data":22963,"content":22964,"nodeType":87},{},[22965],{"data":22966,"marks":22967,"value":257,"nodeType":82},{},[],{"metadata":22969,"sys":22972,"fields":22977},{"tags":22970,"concepts":22971},[],[],{"space":22973,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":22975,"publishedVersion":62,"revision":44,"locale":29},{"sys":22974},{"type":12,"linkType":13,"id":14},{"sys":22976},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":22978},{"url":273,"details":22979,"fileName":279,"contentType":280},{"size":275,"image":22980},{"width":277,"height":278},{"sys":22982,"fields":22985},{"id":22983,"createdAt":22984},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":22986,"slug":22987,"articleIntro":22986,"category":22988},"Compte 6256 - Missions","compte-6256-missions",[22989],{"metadata":22990,"sys":22993,"fields":23000},{"tags":22991,"concepts":22992},[],[],{"space":22994,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":22996,"publishedVersion":228,"revision":62,"contentType":22998,"locale":29},{"sys":22995},{"type":12,"linkType":13,"id":14},{"sys":22997},{"id":21,"type":12,"linkType":22},{"sys":22999},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23001,"metaTitle":238,"metaDescription":239,"mainTitle":23002,"subtitle":258,"heroImage":23017,"ctaButton":281,"ctaLink":282},[237],{"data":23003,"content":23004,"nodeType":74},{},[23005,23011],{"data":23006,"content":23007,"nodeType":250},{},[23008],{"data":23009,"marks":23010,"value":249,"nodeType":82},{},[],{"data":23012,"content":23013,"nodeType":87},{},[23014],{"data":23015,"marks":23016,"value":257,"nodeType":82},{},[],{"metadata":23018,"sys":23021,"fields":23026},{"tags":23019,"concepts":23020},[],[],{"space":23022,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23024,"publishedVersion":62,"revision":44,"locale":29},{"sys":23023},{"type":12,"linkType":13,"id":14},{"sys":23025},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23027},{"url":273,"details":23028,"fileName":279,"contentType":280},{"size":275,"image":23029},{"width":277,"height":278},{"sys":23031,"fields":23034},{"id":23032,"createdAt":23033},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":23035,"slug":23036,"articleIntro":23035,"category":23037},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[23038],{"metadata":23039,"sys":23042,"fields":23049},{"tags":23040,"concepts":23041},[],[],{"space":23043,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23045,"publishedVersion":228,"revision":62,"contentType":23047,"locale":29},{"sys":23044},{"type":12,"linkType":13,"id":14},{"sys":23046},{"id":21,"type":12,"linkType":22},{"sys":23048},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23050,"metaTitle":238,"metaDescription":239,"mainTitle":23051,"subtitle":258,"heroImage":23066,"ctaButton":281,"ctaLink":282},[237],{"data":23052,"content":23053,"nodeType":74},{},[23054,23060],{"data":23055,"content":23056,"nodeType":250},{},[23057],{"data":23058,"marks":23059,"value":249,"nodeType":82},{},[],{"data":23061,"content":23062,"nodeType":87},{},[23063],{"data":23064,"marks":23065,"value":257,"nodeType":82},{},[],{"metadata":23067,"sys":23070,"fields":23075},{"tags":23068,"concepts":23069},[],[],{"space":23071,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23073,"publishedVersion":62,"revision":44,"locale":29},{"sys":23072},{"type":12,"linkType":13,"id":14},{"sys":23074},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23076},{"url":273,"details":23077,"fileName":279,"contentType":280},{"size":275,"image":23078},{"width":277,"height":278},{"sys":23080,"fields":23083},{"id":23081,"createdAt":23082},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23084,"slug":23085,"articleIntro":-1,"category":23086},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23087],{"metadata":23088,"sys":23091,"fields":23098},{"tags":23089,"concepts":23090},[],[],{"space":23092,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23094,"publishedVersion":228,"revision":62,"contentType":23096,"locale":29},{"sys":23093},{"type":12,"linkType":13,"id":14},{"sys":23095},{"id":21,"type":12,"linkType":22},{"sys":23097},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23099,"metaTitle":238,"metaDescription":239,"mainTitle":23100,"subtitle":258,"heroImage":23115,"ctaButton":281,"ctaLink":282},[237],{"data":23101,"content":23102,"nodeType":74},{},[23103,23109],{"data":23104,"content":23105,"nodeType":250},{},[23106],{"data":23107,"marks":23108,"value":249,"nodeType":82},{},[],{"data":23110,"content":23111,"nodeType":87},{},[23112],{"data":23113,"marks":23114,"value":257,"nodeType":82},{},[],{"metadata":23116,"sys":23119,"fields":23124},{"tags":23117,"concepts":23118},[],[],{"space":23120,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23122,"publishedVersion":62,"revision":44,"locale":29},{"sys":23121},{"type":12,"linkType":13,"id":14},{"sys":23123},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23125},{"url":273,"details":23126,"fileName":279,"contentType":280},{"size":275,"image":23127},{"width":277,"height":278},{"sys":23129,"fields":23132},{"id":23130,"createdAt":23131},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":23133,"slug":23134,"articleIntro":23133,"category":23135},"475 - Comptes d'attente","compte-475-comptes-d-attente",[23136],{"metadata":23137,"sys":23140,"fields":23147},{"tags":23138,"concepts":23139},[],[],{"space":23141,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23143,"publishedVersion":228,"revision":62,"contentType":23145,"locale":29},{"sys":23142},{"type":12,"linkType":13,"id":14},{"sys":23144},{"id":21,"type":12,"linkType":22},{"sys":23146},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23148,"metaTitle":238,"metaDescription":239,"mainTitle":23149,"subtitle":258,"heroImage":23164,"ctaButton":281,"ctaLink":282},[237],{"data":23150,"content":23151,"nodeType":74},{},[23152,23158],{"data":23153,"content":23154,"nodeType":250},{},[23155],{"data":23156,"marks":23157,"value":249,"nodeType":82},{},[],{"data":23159,"content":23160,"nodeType":87},{},[23161],{"data":23162,"marks":23163,"value":257,"nodeType":82},{},[],{"metadata":23165,"sys":23168,"fields":23173},{"tags":23166,"concepts":23167},[],[],{"space":23169,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23171,"publishedVersion":62,"revision":44,"locale":29},{"sys":23170},{"type":12,"linkType":13,"id":14},{"sys":23172},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23174},{"url":273,"details":23175,"fileName":279,"contentType":280},{"size":275,"image":23176},{"width":277,"height":278},{"sys":23178,"fields":23181},{"id":23179,"createdAt":23180},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":23182,"slug":23183,"articleIntro":23182,"category":23184},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[23185],{"metadata":23186,"sys":23189,"fields":23196},{"tags":23187,"concepts":23188},[],[],{"space":23190,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23192,"publishedVersion":228,"revision":62,"contentType":23194,"locale":29},{"sys":23191},{"type":12,"linkType":13,"id":14},{"sys":23193},{"id":21,"type":12,"linkType":22},{"sys":23195},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23197,"metaTitle":238,"metaDescription":239,"mainTitle":23198,"subtitle":258,"heroImage":23213,"ctaButton":281,"ctaLink":282},[237],{"data":23199,"content":23200,"nodeType":74},{},[23201,23207],{"data":23202,"content":23203,"nodeType":250},{},[23204],{"data":23205,"marks":23206,"value":249,"nodeType":82},{},[],{"data":23208,"content":23209,"nodeType":87},{},[23210],{"data":23211,"marks":23212,"value":257,"nodeType":82},{},[],{"metadata":23214,"sys":23217,"fields":23222},{"tags":23215,"concepts":23216},[],[],{"space":23218,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23220,"publishedVersion":62,"revision":44,"locale":29},{"sys":23219},{"type":12,"linkType":13,"id":14},{"sys":23221},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23223},{"url":273,"details":23224,"fileName":279,"contentType":280},{"size":275,"image":23225},{"width":277,"height":278},{"sys":23227,"fields":23230},{"id":23228,"createdAt":23229},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":23231,"slug":23232,"articleIntro":23231,"category":23233},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[23234],{"metadata":23235,"sys":23238,"fields":23245},{"tags":23236,"concepts":23237},[],[],{"space":23239,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23241,"publishedVersion":228,"revision":62,"contentType":23243,"locale":29},{"sys":23240},{"type":12,"linkType":13,"id":14},{"sys":23242},{"id":21,"type":12,"linkType":22},{"sys":23244},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23246,"metaTitle":238,"metaDescription":239,"mainTitle":23247,"subtitle":258,"heroImage":23262,"ctaButton":281,"ctaLink":282},[237],{"data":23248,"content":23249,"nodeType":74},{},[23250,23256],{"data":23251,"content":23252,"nodeType":250},{},[23253],{"data":23254,"marks":23255,"value":249,"nodeType":82},{},[],{"data":23257,"content":23258,"nodeType":87},{},[23259],{"data":23260,"marks":23261,"value":257,"nodeType":82},{},[],{"metadata":23263,"sys":23266,"fields":23271},{"tags":23264,"concepts":23265},[],[],{"space":23267,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23269,"publishedVersion":62,"revision":44,"locale":29},{"sys":23268},{"type":12,"linkType":13,"id":14},{"sys":23270},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23272},{"url":273,"details":23273,"fileName":279,"contentType":280},{"size":275,"image":23274},{"width":277,"height":278},{"sys":23276,"fields":23279},{"id":23277,"createdAt":23278},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":23280,"slug":23281,"articleIntro":23280,"category":23282},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[23283],{"metadata":23284,"sys":23287,"fields":23294},{"tags":23285,"concepts":23286},[],[],{"space":23288,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23290,"publishedVersion":228,"revision":62,"contentType":23292,"locale":29},{"sys":23289},{"type":12,"linkType":13,"id":14},{"sys":23291},{"id":21,"type":12,"linkType":22},{"sys":23293},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23295,"metaTitle":238,"metaDescription":239,"mainTitle":23296,"subtitle":258,"heroImage":23311,"ctaButton":281,"ctaLink":282},[237],{"data":23297,"content":23298,"nodeType":74},{},[23299,23305],{"data":23300,"content":23301,"nodeType":250},{},[23302],{"data":23303,"marks":23304,"value":249,"nodeType":82},{},[],{"data":23306,"content":23307,"nodeType":87},{},[23308],{"data":23309,"marks":23310,"value":257,"nodeType":82},{},[],{"metadata":23312,"sys":23315,"fields":23320},{"tags":23313,"concepts":23314},[],[],{"space":23316,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23318,"publishedVersion":62,"revision":44,"locale":29},{"sys":23317},{"type":12,"linkType":13,"id":14},{"sys":23319},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23321},{"url":273,"details":23322,"fileName":279,"contentType":280},{"size":275,"image":23323},{"width":277,"height":278},{"sys":23325,"fields":23328},{"id":23326,"createdAt":23327},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":23329,"slug":23330,"articleIntro":23329,"category":23331},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[23332],{"metadata":23333,"sys":23336,"fields":23343},{"tags":23334,"concepts":23335},[],[],{"space":23337,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23339,"publishedVersion":228,"revision":62,"contentType":23341,"locale":29},{"sys":23338},{"type":12,"linkType":13,"id":14},{"sys":23340},{"id":21,"type":12,"linkType":22},{"sys":23342},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23344,"metaTitle":238,"metaDescription":239,"mainTitle":23345,"subtitle":258,"heroImage":23360,"ctaButton":281,"ctaLink":282},[237],{"data":23346,"content":23347,"nodeType":74},{},[23348,23354],{"data":23349,"content":23350,"nodeType":250},{},[23351],{"data":23352,"marks":23353,"value":249,"nodeType":82},{},[],{"data":23355,"content":23356,"nodeType":87},{},[23357],{"data":23358,"marks":23359,"value":257,"nodeType":82},{},[],{"metadata":23361,"sys":23364,"fields":23369},{"tags":23362,"concepts":23363},[],[],{"space":23365,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23367,"publishedVersion":62,"revision":44,"locale":29},{"sys":23366},{"type":12,"linkType":13,"id":14},{"sys":23368},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23370},{"url":273,"details":23371,"fileName":279,"contentType":280},{"size":275,"image":23372},{"width":277,"height":278},{"sys":23374,"fields":23375},{"id":15,"createdAt":17},{"title":31,"slug":213,"articleIntro":31,"category":23376},[23377],{"metadata":23378,"sys":23381,"fields":23388},{"tags":23379,"concepts":23380},[],[],{"space":23382,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23384,"publishedVersion":228,"revision":62,"contentType":23386,"locale":29},{"sys":23383},{"type":12,"linkType":13,"id":14},{"sys":23385},{"id":21,"type":12,"linkType":22},{"sys":23387},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23389,"metaTitle":238,"metaDescription":239,"mainTitle":23390,"subtitle":258,"heroImage":23405,"ctaButton":281,"ctaLink":282},[237],{"data":23391,"content":23392,"nodeType":74},{},[23393,23399],{"data":23394,"content":23395,"nodeType":250},{},[23396],{"data":23397,"marks":23398,"value":249,"nodeType":82},{},[],{"data":23400,"content":23401,"nodeType":87},{},[23402],{"data":23403,"marks":23404,"value":257,"nodeType":82},{},[],{"metadata":23406,"sys":23409,"fields":23414},{"tags":23407,"concepts":23408},[],[],{"space":23410,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23412,"publishedVersion":62,"revision":44,"locale":29},{"sys":23411},{"type":12,"linkType":13,"id":14},{"sys":23413},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23415},{"url":273,"details":23416,"fileName":279,"contentType":280},{"size":275,"image":23417},{"width":277,"height":278},{"sys":23419,"fields":23422},{"id":23420,"createdAt":23421},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":23423,"slug":23424,"articleIntro":-1,"category":23425},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[23426],{"metadata":23427,"sys":23430,"fields":23437},{"tags":23428,"concepts":23429},[],[],{"space":23431,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23433,"publishedVersion":228,"revision":62,"contentType":23435,"locale":29},{"sys":23432},{"type":12,"linkType":13,"id":14},{"sys":23434},{"id":21,"type":12,"linkType":22},{"sys":23436},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23438,"metaTitle":238,"metaDescription":239,"mainTitle":23439,"subtitle":258,"heroImage":23454,"ctaButton":281,"ctaLink":282},[237],{"data":23440,"content":23441,"nodeType":74},{},[23442,23448],{"data":23443,"content":23444,"nodeType":250},{},[23445],{"data":23446,"marks":23447,"value":249,"nodeType":82},{},[],{"data":23449,"content":23450,"nodeType":87},{},[23451],{"data":23452,"marks":23453,"value":257,"nodeType":82},{},[],{"metadata":23455,"sys":23458,"fields":23463},{"tags":23456,"concepts":23457},[],[],{"space":23459,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23461,"publishedVersion":62,"revision":44,"locale":29},{"sys":23460},{"type":12,"linkType":13,"id":14},{"sys":23462},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23464},{"url":273,"details":23465,"fileName":279,"contentType":280},{"size":275,"image":23466},{"width":277,"height":278},{"sys":23468,"fields":23471},{"id":23469,"createdAt":23470},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":23472,"slug":23473,"articleIntro":23472,"category":23474},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[23475],{"metadata":23476,"sys":23479,"fields":23486},{"tags":23477,"concepts":23478},[],[],{"space":23480,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23482,"publishedVersion":228,"revision":62,"contentType":23484,"locale":29},{"sys":23481},{"type":12,"linkType":13,"id":14},{"sys":23483},{"id":21,"type":12,"linkType":22},{"sys":23485},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23487,"metaTitle":238,"metaDescription":239,"mainTitle":23488,"subtitle":258,"heroImage":23503,"ctaButton":281,"ctaLink":282},[237],{"data":23489,"content":23490,"nodeType":74},{},[23491,23497],{"data":23492,"content":23493,"nodeType":250},{},[23494],{"data":23495,"marks":23496,"value":249,"nodeType":82},{},[],{"data":23498,"content":23499,"nodeType":87},{},[23500],{"data":23501,"marks":23502,"value":257,"nodeType":82},{},[],{"metadata":23504,"sys":23507,"fields":23512},{"tags":23505,"concepts":23506},[],[],{"space":23508,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23510,"publishedVersion":62,"revision":44,"locale":29},{"sys":23509},{"type":12,"linkType":13,"id":14},{"sys":23511},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23513},{"url":273,"details":23514,"fileName":279,"contentType":280},{"size":275,"image":23515},{"width":277,"height":278},{"sys":23517,"fields":23520},{"id":23518,"createdAt":23519},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":23521,"slug":23522,"articleIntro":-1,"category":23523},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[23524],{"metadata":23525,"sys":23528,"fields":23535},{"tags":23526,"concepts":23527},[],[],{"space":23529,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23531,"publishedVersion":228,"revision":62,"contentType":23533,"locale":29},{"sys":23530},{"type":12,"linkType":13,"id":14},{"sys":23532},{"id":21,"type":12,"linkType":22},{"sys":23534},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23536,"metaTitle":238,"metaDescription":239,"mainTitle":23537,"subtitle":258,"heroImage":23552,"ctaButton":281,"ctaLink":282},[237],{"data":23538,"content":23539,"nodeType":74},{},[23540,23546],{"data":23541,"content":23542,"nodeType":250},{},[23543],{"data":23544,"marks":23545,"value":249,"nodeType":82},{},[],{"data":23547,"content":23548,"nodeType":87},{},[23549],{"data":23550,"marks":23551,"value":257,"nodeType":82},{},[],{"metadata":23553,"sys":23556,"fields":23561},{"tags":23554,"concepts":23555},[],[],{"space":23557,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23559,"publishedVersion":62,"revision":44,"locale":29},{"sys":23558},{"type":12,"linkType":13,"id":14},{"sys":23560},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23562},{"url":273,"details":23563,"fileName":279,"contentType":280},{"size":275,"image":23564},{"width":277,"height":278},{"sys":23566,"fields":23569},{"id":23567,"createdAt":23568},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":23570,"slug":23571,"articleIntro":23570,"category":23572},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[23573],{"metadata":23574,"sys":23577,"fields":23584},{"tags":23575,"concepts":23576},[],[],{"space":23578,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23580,"publishedVersion":228,"revision":62,"contentType":23582,"locale":29},{"sys":23579},{"type":12,"linkType":13,"id":14},{"sys":23581},{"id":21,"type":12,"linkType":22},{"sys":23583},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23585,"metaTitle":238,"metaDescription":239,"mainTitle":23586,"subtitle":258,"heroImage":23601,"ctaButton":281,"ctaLink":282},[237],{"data":23587,"content":23588,"nodeType":74},{},[23589,23595],{"data":23590,"content":23591,"nodeType":250},{},[23592],{"data":23593,"marks":23594,"value":249,"nodeType":82},{},[],{"data":23596,"content":23597,"nodeType":87},{},[23598],{"data":23599,"marks":23600,"value":257,"nodeType":82},{},[],{"metadata":23602,"sys":23605,"fields":23610},{"tags":23603,"concepts":23604},[],[],{"space":23606,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23608,"publishedVersion":62,"revision":44,"locale":29},{"sys":23607},{"type":12,"linkType":13,"id":14},{"sys":23609},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23611},{"url":273,"details":23612,"fileName":279,"contentType":280},{"size":275,"image":23613},{"width":277,"height":278},{"sys":23615,"fields":23618},{"id":23616,"createdAt":23617},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":23619,"slug":23620,"articleIntro":23619,"category":23621},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[23622],{"metadata":23623,"sys":23626,"fields":23633},{"tags":23624,"concepts":23625},[],[],{"space":23627,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23629,"publishedVersion":228,"revision":62,"contentType":23631,"locale":29},{"sys":23628},{"type":12,"linkType":13,"id":14},{"sys":23630},{"id":21,"type":12,"linkType":22},{"sys":23632},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23634,"metaTitle":238,"metaDescription":239,"mainTitle":23635,"subtitle":258,"heroImage":23650,"ctaButton":281,"ctaLink":282},[237],{"data":23636,"content":23637,"nodeType":74},{},[23638,23644],{"data":23639,"content":23640,"nodeType":250},{},[23641],{"data":23642,"marks":23643,"value":249,"nodeType":82},{},[],{"data":23645,"content":23646,"nodeType":87},{},[23647],{"data":23648,"marks":23649,"value":257,"nodeType":82},{},[],{"metadata":23651,"sys":23654,"fields":23659},{"tags":23652,"concepts":23653},[],[],{"space":23655,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23657,"publishedVersion":62,"revision":44,"locale":29},{"sys":23656},{"type":12,"linkType":13,"id":14},{"sys":23658},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23660},{"url":273,"details":23661,"fileName":279,"contentType":280},{"size":275,"image":23662},{"width":277,"height":278},{"sys":23664,"fields":23667},{"id":23665,"createdAt":23666},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":23668,"slug":23669,"articleIntro":23668,"category":23670},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[23671],{"metadata":23672,"sys":23675,"fields":23682},{"tags":23673,"concepts":23674},[],[],{"space":23676,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23678,"publishedVersion":228,"revision":62,"contentType":23680,"locale":29},{"sys":23677},{"type":12,"linkType":13,"id":14},{"sys":23679},{"id":21,"type":12,"linkType":22},{"sys":23681},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23683,"metaTitle":238,"metaDescription":239,"mainTitle":23684,"subtitle":258,"heroImage":23699,"ctaButton":281,"ctaLink":282},[237],{"data":23685,"content":23686,"nodeType":74},{},[23687,23693],{"data":23688,"content":23689,"nodeType":250},{},[23690],{"data":23691,"marks":23692,"value":249,"nodeType":82},{},[],{"data":23694,"content":23695,"nodeType":87},{},[23696],{"data":23697,"marks":23698,"value":257,"nodeType":82},{},[],{"metadata":23700,"sys":23703,"fields":23708},{"tags":23701,"concepts":23702},[],[],{"space":23704,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23706,"publishedVersion":62,"revision":44,"locale":29},{"sys":23705},{"type":12,"linkType":13,"id":14},{"sys":23707},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23709},{"url":273,"details":23710,"fileName":279,"contentType":280},{"size":275,"image":23711},{"width":277,"height":278},{"sys":23713,"fields":23716},{"id":23714,"createdAt":23715},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":23717,"slug":23718,"articleIntro":23717,"category":23719},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[23720],{"metadata":23721,"sys":23724,"fields":23731},{"tags":23722,"concepts":23723},[],[],{"space":23725,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23727,"publishedVersion":228,"revision":62,"contentType":23729,"locale":29},{"sys":23726},{"type":12,"linkType":13,"id":14},{"sys":23728},{"id":21,"type":12,"linkType":22},{"sys":23730},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23732,"metaTitle":238,"metaDescription":239,"mainTitle":23733,"subtitle":258,"heroImage":23748,"ctaButton":281,"ctaLink":282},[237],{"data":23734,"content":23735,"nodeType":74},{},[23736,23742],{"data":23737,"content":23738,"nodeType":250},{},[23739],{"data":23740,"marks":23741,"value":249,"nodeType":82},{},[],{"data":23743,"content":23744,"nodeType":87},{},[23745],{"data":23746,"marks":23747,"value":257,"nodeType":82},{},[],{"metadata":23749,"sys":23752,"fields":23757},{"tags":23750,"concepts":23751},[],[],{"space":23753,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23755,"publishedVersion":62,"revision":44,"locale":29},{"sys":23754},{"type":12,"linkType":13,"id":14},{"sys":23756},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23758},{"url":273,"details":23759,"fileName":279,"contentType":280},{"size":275,"image":23760},{"width":277,"height":278},{"sys":23762,"fields":23765},{"id":23763,"createdAt":23764},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":23766,"slug":23767,"articleIntro":23766,"category":23768},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[23769],{"metadata":23770,"sys":23773,"fields":23780},{"tags":23771,"concepts":23772},[],[],{"space":23774,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23776,"publishedVersion":228,"revision":62,"contentType":23778,"locale":29},{"sys":23775},{"type":12,"linkType":13,"id":14},{"sys":23777},{"id":21,"type":12,"linkType":22},{"sys":23779},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23781,"metaTitle":238,"metaDescription":239,"mainTitle":23782,"subtitle":258,"heroImage":23797,"ctaButton":281,"ctaLink":282},[237],{"data":23783,"content":23784,"nodeType":74},{},[23785,23791],{"data":23786,"content":23787,"nodeType":250},{},[23788],{"data":23789,"marks":23790,"value":249,"nodeType":82},{},[],{"data":23792,"content":23793,"nodeType":87},{},[23794],{"data":23795,"marks":23796,"value":257,"nodeType":82},{},[],{"metadata":23798,"sys":23801,"fields":23806},{"tags":23799,"concepts":23800},[],[],{"space":23802,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23804,"publishedVersion":62,"revision":44,"locale":29},{"sys":23803},{"type":12,"linkType":13,"id":14},{"sys":23805},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23807},{"url":273,"details":23808,"fileName":279,"contentType":280},{"size":275,"image":23809},{"width":277,"height":278},{"sys":23811,"fields":23814},{"id":23812,"createdAt":23813},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":23815,"slug":23816,"articleIntro":-1,"category":23817},"Compte 66 - Charges financières","compte-66-charges-financieres",[23818],{"metadata":23819,"sys":23822,"fields":23829},{"tags":23820,"concepts":23821},[],[],{"space":23823,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23825,"publishedVersion":228,"revision":62,"contentType":23827,"locale":29},{"sys":23824},{"type":12,"linkType":13,"id":14},{"sys":23826},{"id":21,"type":12,"linkType":22},{"sys":23828},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23830,"metaTitle":238,"metaDescription":239,"mainTitle":23831,"subtitle":258,"heroImage":23846,"ctaButton":281,"ctaLink":282},[237],{"data":23832,"content":23833,"nodeType":74},{},[23834,23840],{"data":23835,"content":23836,"nodeType":250},{},[23837],{"data":23838,"marks":23839,"value":249,"nodeType":82},{},[],{"data":23841,"content":23842,"nodeType":87},{},[23843],{"data":23844,"marks":23845,"value":257,"nodeType":82},{},[],{"metadata":23847,"sys":23850,"fields":23855},{"tags":23848,"concepts":23849},[],[],{"space":23851,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23853,"publishedVersion":62,"revision":44,"locale":29},{"sys":23852},{"type":12,"linkType":13,"id":14},{"sys":23854},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23856},{"url":273,"details":23857,"fileName":279,"contentType":280},{"size":275,"image":23858},{"width":277,"height":278},{"sys":23860,"fields":23863},{"id":23861,"createdAt":23862},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":23864,"slug":23865,"articleIntro":23864,"category":23866},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[23867],{"metadata":23868,"sys":23871,"fields":23878},{"tags":23869,"concepts":23870},[],[],{"space":23872,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23874,"publishedVersion":228,"revision":62,"contentType":23876,"locale":29},{"sys":23873},{"type":12,"linkType":13,"id":14},{"sys":23875},{"id":21,"type":12,"linkType":22},{"sys":23877},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23879,"metaTitle":238,"metaDescription":239,"mainTitle":23880,"subtitle":258,"heroImage":23895,"ctaButton":281,"ctaLink":282},[237],{"data":23881,"content":23882,"nodeType":74},{},[23883,23889],{"data":23884,"content":23885,"nodeType":250},{},[23886],{"data":23887,"marks":23888,"value":249,"nodeType":82},{},[],{"data":23890,"content":23891,"nodeType":87},{},[23892],{"data":23893,"marks":23894,"value":257,"nodeType":82},{},[],{"metadata":23896,"sys":23899,"fields":23904},{"tags":23897,"concepts":23898},[],[],{"space":23900,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23902,"publishedVersion":62,"revision":44,"locale":29},{"sys":23901},{"type":12,"linkType":13,"id":14},{"sys":23903},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23905},{"url":273,"details":23906,"fileName":279,"contentType":280},{"size":275,"image":23907},{"width":277,"height":278},{"sys":23909,"fields":23912},{"id":23910,"createdAt":23911},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":23913,"slug":23914,"articleIntro":23913,"category":23915},"6232 - Echantillons","compte-6232-echantillons",[23916],{"metadata":23917,"sys":23920,"fields":23927},{"tags":23918,"concepts":23919},[],[],{"space":23921,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23923,"publishedVersion":228,"revision":62,"contentType":23925,"locale":29},{"sys":23922},{"type":12,"linkType":13,"id":14},{"sys":23924},{"id":21,"type":12,"linkType":22},{"sys":23926},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23928,"metaTitle":238,"metaDescription":239,"mainTitle":23929,"subtitle":258,"heroImage":23944,"ctaButton":281,"ctaLink":282},[237],{"data":23930,"content":23931,"nodeType":74},{},[23932,23938],{"data":23933,"content":23934,"nodeType":250},{},[23935],{"data":23936,"marks":23937,"value":249,"nodeType":82},{},[],{"data":23939,"content":23940,"nodeType":87},{},[23941],{"data":23942,"marks":23943,"value":257,"nodeType":82},{},[],{"metadata":23945,"sys":23948,"fields":23953},{"tags":23946,"concepts":23947},[],[],{"space":23949,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":23951,"publishedVersion":62,"revision":44,"locale":29},{"sys":23950},{"type":12,"linkType":13,"id":14},{"sys":23952},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":23954},{"url":273,"details":23955,"fileName":279,"contentType":280},{"size":275,"image":23956},{"width":277,"height":278},{"sys":23958,"fields":23961},{"id":23959,"createdAt":23960},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23962,"slug":23963,"articleIntro":23962,"category":23964},"78174 - Créances","compte-78174-creances",[23965],{"metadata":23966,"sys":23969,"fields":23976},{"tags":23967,"concepts":23968},[],[],{"space":23970,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":23972,"publishedVersion":228,"revision":62,"contentType":23974,"locale":29},{"sys":23971},{"type":12,"linkType":13,"id":14},{"sys":23973},{"id":21,"type":12,"linkType":22},{"sys":23975},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":23977,"metaTitle":238,"metaDescription":239,"mainTitle":23978,"subtitle":258,"heroImage":23993,"ctaButton":281,"ctaLink":282},[237],{"data":23979,"content":23980,"nodeType":74},{},[23981,23987],{"data":23982,"content":23983,"nodeType":250},{},[23984],{"data":23985,"marks":23986,"value":249,"nodeType":82},{},[],{"data":23988,"content":23989,"nodeType":87},{},[23990],{"data":23991,"marks":23992,"value":257,"nodeType":82},{},[],{"metadata":23994,"sys":23997,"fields":24002},{"tags":23995,"concepts":23996},[],[],{"space":23998,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24000,"publishedVersion":62,"revision":44,"locale":29},{"sys":23999},{"type":12,"linkType":13,"id":14},{"sys":24001},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24003},{"url":273,"details":24004,"fileName":279,"contentType":280},{"size":275,"image":24005},{"width":277,"height":278},{"sys":24007,"fields":24010},{"id":24008,"createdAt":24009},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":24011,"slug":24012,"articleIntro":24013,"category":24014},"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.",[24015],{"metadata":24016,"sys":24019,"fields":24026},{"tags":24017,"concepts":24018},[],[],{"space":24020,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24022,"publishedVersion":228,"revision":62,"contentType":24024,"locale":29},{"sys":24021},{"type":12,"linkType":13,"id":14},{"sys":24023},{"id":21,"type":12,"linkType":22},{"sys":24025},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24027,"metaTitle":238,"metaDescription":239,"mainTitle":24028,"subtitle":258,"heroImage":24043,"ctaButton":281,"ctaLink":282},[237],{"data":24029,"content":24030,"nodeType":74},{},[24031,24037],{"data":24032,"content":24033,"nodeType":250},{},[24034],{"data":24035,"marks":24036,"value":249,"nodeType":82},{},[],{"data":24038,"content":24039,"nodeType":87},{},[24040],{"data":24041,"marks":24042,"value":257,"nodeType":82},{},[],{"metadata":24044,"sys":24047,"fields":24052},{"tags":24045,"concepts":24046},[],[],{"space":24048,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24050,"publishedVersion":62,"revision":44,"locale":29},{"sys":24049},{"type":12,"linkType":13,"id":14},{"sys":24051},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24053},{"url":273,"details":24054,"fileName":279,"contentType":280},{"size":275,"image":24055},{"width":277,"height":278},{"sys":24057,"fields":24060},{"id":24058,"createdAt":24059},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":24061,"slug":24062,"articleIntro":-1,"category":24063},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[24064],{"metadata":24065,"sys":24068,"fields":24075},{"tags":24066,"concepts":24067},[],[],{"space":24069,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24071,"publishedVersion":228,"revision":62,"contentType":24073,"locale":29},{"sys":24070},{"type":12,"linkType":13,"id":14},{"sys":24072},{"id":21,"type":12,"linkType":22},{"sys":24074},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24076,"metaTitle":238,"metaDescription":239,"mainTitle":24077,"subtitle":258,"heroImage":24092,"ctaButton":281,"ctaLink":282},[237],{"data":24078,"content":24079,"nodeType":74},{},[24080,24086],{"data":24081,"content":24082,"nodeType":250},{},[24083],{"data":24084,"marks":24085,"value":249,"nodeType":82},{},[],{"data":24087,"content":24088,"nodeType":87},{},[24089],{"data":24090,"marks":24091,"value":257,"nodeType":82},{},[],{"metadata":24093,"sys":24096,"fields":24101},{"tags":24094,"concepts":24095},[],[],{"space":24097,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24099,"publishedVersion":62,"revision":44,"locale":29},{"sys":24098},{"type":12,"linkType":13,"id":14},{"sys":24100},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24102},{"url":273,"details":24103,"fileName":279,"contentType":280},{"size":275,"image":24104},{"width":277,"height":278},{"sys":24106,"fields":24109},{"id":24107,"createdAt":24108},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24110,"slug":24111,"articleIntro":24110,"category":24112},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24113],{"metadata":24114,"sys":24117,"fields":24124},{"tags":24115,"concepts":24116},[],[],{"space":24118,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24120,"publishedVersion":228,"revision":62,"contentType":24122,"locale":29},{"sys":24119},{"type":12,"linkType":13,"id":14},{"sys":24121},{"id":21,"type":12,"linkType":22},{"sys":24123},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24125,"metaTitle":238,"metaDescription":239,"mainTitle":24126,"subtitle":258,"heroImage":24141,"ctaButton":281,"ctaLink":282},[237],{"data":24127,"content":24128,"nodeType":74},{},[24129,24135],{"data":24130,"content":24131,"nodeType":250},{},[24132],{"data":24133,"marks":24134,"value":249,"nodeType":82},{},[],{"data":24136,"content":24137,"nodeType":87},{},[24138],{"data":24139,"marks":24140,"value":257,"nodeType":82},{},[],{"metadata":24142,"sys":24145,"fields":24150},{"tags":24143,"concepts":24144},[],[],{"space":24146,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24148,"publishedVersion":62,"revision":44,"locale":29},{"sys":24147},{"type":12,"linkType":13,"id":14},{"sys":24149},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24151},{"url":273,"details":24152,"fileName":279,"contentType":280},{"size":275,"image":24153},{"width":277,"height":278},{"sys":24155,"fields":24158},{"id":24156,"createdAt":24157},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":24159,"slug":24160,"articleIntro":24159,"category":24161},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[24162],{"metadata":24163,"sys":24166,"fields":24173},{"tags":24164,"concepts":24165},[],[],{"space":24167,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24169,"publishedVersion":228,"revision":62,"contentType":24171,"locale":29},{"sys":24168},{"type":12,"linkType":13,"id":14},{"sys":24170},{"id":21,"type":12,"linkType":22},{"sys":24172},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24174,"metaTitle":238,"metaDescription":239,"mainTitle":24175,"subtitle":258,"heroImage":24190,"ctaButton":281,"ctaLink":282},[237],{"data":24176,"content":24177,"nodeType":74},{},[24178,24184],{"data":24179,"content":24180,"nodeType":250},{},[24181],{"data":24182,"marks":24183,"value":249,"nodeType":82},{},[],{"data":24185,"content":24186,"nodeType":87},{},[24187],{"data":24188,"marks":24189,"value":257,"nodeType":82},{},[],{"metadata":24191,"sys":24194,"fields":24199},{"tags":24192,"concepts":24193},[],[],{"space":24195,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24197,"publishedVersion":62,"revision":44,"locale":29},{"sys":24196},{"type":12,"linkType":13,"id":14},{"sys":24198},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24200},{"url":273,"details":24201,"fileName":279,"contentType":280},{"size":275,"image":24202},{"width":277,"height":278},{"sys":24204,"fields":24207},{"id":24205,"createdAt":24206},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":24208,"slug":24209,"articleIntro":24208,"category":24210},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[24211],{"metadata":24212,"sys":24215,"fields":24222},{"tags":24213,"concepts":24214},[],[],{"space":24216,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24218,"publishedVersion":228,"revision":62,"contentType":24220,"locale":29},{"sys":24217},{"type":12,"linkType":13,"id":14},{"sys":24219},{"id":21,"type":12,"linkType":22},{"sys":24221},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24223,"metaTitle":238,"metaDescription":239,"mainTitle":24224,"subtitle":258,"heroImage":24239,"ctaButton":281,"ctaLink":282},[237],{"data":24225,"content":24226,"nodeType":74},{},[24227,24233],{"data":24228,"content":24229,"nodeType":250},{},[24230],{"data":24231,"marks":24232,"value":249,"nodeType":82},{},[],{"data":24234,"content":24235,"nodeType":87},{},[24236],{"data":24237,"marks":24238,"value":257,"nodeType":82},{},[],{"metadata":24240,"sys":24243,"fields":24248},{"tags":24241,"concepts":24242},[],[],{"space":24244,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24246,"publishedVersion":62,"revision":44,"locale":29},{"sys":24245},{"type":12,"linkType":13,"id":14},{"sys":24247},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24249},{"url":273,"details":24250,"fileName":279,"contentType":280},{"size":275,"image":24251},{"width":277,"height":278},{"sys":24253,"fields":24256},{"id":24254,"createdAt":24255},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":24257,"slug":24258,"articleIntro":24257,"category":24259},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[24260],{"metadata":24261,"sys":24264,"fields":24271},{"tags":24262,"concepts":24263},[],[],{"space":24265,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24267,"publishedVersion":228,"revision":62,"contentType":24269,"locale":29},{"sys":24266},{"type":12,"linkType":13,"id":14},{"sys":24268},{"id":21,"type":12,"linkType":22},{"sys":24270},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24272,"metaTitle":238,"metaDescription":239,"mainTitle":24273,"subtitle":258,"heroImage":24288,"ctaButton":281,"ctaLink":282},[237],{"data":24274,"content":24275,"nodeType":74},{},[24276,24282],{"data":24277,"content":24278,"nodeType":250},{},[24279],{"data":24280,"marks":24281,"value":249,"nodeType":82},{},[],{"data":24283,"content":24284,"nodeType":87},{},[24285],{"data":24286,"marks":24287,"value":257,"nodeType":82},{},[],{"metadata":24289,"sys":24292,"fields":24297},{"tags":24290,"concepts":24291},[],[],{"space":24293,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24295,"publishedVersion":62,"revision":44,"locale":29},{"sys":24294},{"type":12,"linkType":13,"id":14},{"sys":24296},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24298},{"url":273,"details":24299,"fileName":279,"contentType":280},{"size":275,"image":24300},{"width":277,"height":278},{"sys":24302,"fields":24305},{"id":24303,"createdAt":24304},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":24306,"slug":24307,"articleIntro":-1,"category":24308},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[24309],{"metadata":24310,"sys":24313,"fields":24320},{"tags":24311,"concepts":24312},[],[],{"space":24314,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24316,"publishedVersion":228,"revision":62,"contentType":24318,"locale":29},{"sys":24315},{"type":12,"linkType":13,"id":14},{"sys":24317},{"id":21,"type":12,"linkType":22},{"sys":24319},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24321,"metaTitle":238,"metaDescription":239,"mainTitle":24322,"subtitle":258,"heroImage":24337,"ctaButton":281,"ctaLink":282},[237],{"data":24323,"content":24324,"nodeType":74},{},[24325,24331],{"data":24326,"content":24327,"nodeType":250},{},[24328],{"data":24329,"marks":24330,"value":249,"nodeType":82},{},[],{"data":24332,"content":24333,"nodeType":87},{},[24334],{"data":24335,"marks":24336,"value":257,"nodeType":82},{},[],{"metadata":24338,"sys":24341,"fields":24346},{"tags":24339,"concepts":24340},[],[],{"space":24342,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24344,"publishedVersion":62,"revision":44,"locale":29},{"sys":24343},{"type":12,"linkType":13,"id":14},{"sys":24345},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24347},{"url":273,"details":24348,"fileName":279,"contentType":280},{"size":275,"image":24349},{"width":277,"height":278},{"sys":24351,"fields":24354},{"id":24352,"createdAt":24353},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":24355,"slug":24356,"articleIntro":24355,"category":24357},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[24358],{"metadata":24359,"sys":24362,"fields":24369},{"tags":24360,"concepts":24361},[],[],{"space":24363,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24365,"publishedVersion":228,"revision":62,"contentType":24367,"locale":29},{"sys":24364},{"type":12,"linkType":13,"id":14},{"sys":24366},{"id":21,"type":12,"linkType":22},{"sys":24368},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24370,"metaTitle":238,"metaDescription":239,"mainTitle":24371,"subtitle":258,"heroImage":24386,"ctaButton":281,"ctaLink":282},[237],{"data":24372,"content":24373,"nodeType":74},{},[24374,24380],{"data":24375,"content":24376,"nodeType":250},{},[24377],{"data":24378,"marks":24379,"value":249,"nodeType":82},{},[],{"data":24381,"content":24382,"nodeType":87},{},[24383],{"data":24384,"marks":24385,"value":257,"nodeType":82},{},[],{"metadata":24387,"sys":24390,"fields":24395},{"tags":24388,"concepts":24389},[],[],{"space":24391,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24393,"publishedVersion":62,"revision":44,"locale":29},{"sys":24392},{"type":12,"linkType":13,"id":14},{"sys":24394},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24396},{"url":273,"details":24397,"fileName":279,"contentType":280},{"size":275,"image":24398},{"width":277,"height":278},{"sys":24400,"fields":24403},{"id":24401,"createdAt":24402},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":24404,"slug":24405,"articleIntro":24404,"category":24406},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[24407],{"metadata":24408,"sys":24411,"fields":24418},{"tags":24409,"concepts":24410},[],[],{"space":24412,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24414,"publishedVersion":228,"revision":62,"contentType":24416,"locale":29},{"sys":24413},{"type":12,"linkType":13,"id":14},{"sys":24415},{"id":21,"type":12,"linkType":22},{"sys":24417},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24419,"metaTitle":238,"metaDescription":239,"mainTitle":24420,"subtitle":258,"heroImage":24435,"ctaButton":281,"ctaLink":282},[237],{"data":24421,"content":24422,"nodeType":74},{},[24423,24429],{"data":24424,"content":24425,"nodeType":250},{},[24426],{"data":24427,"marks":24428,"value":249,"nodeType":82},{},[],{"data":24430,"content":24431,"nodeType":87},{},[24432],{"data":24433,"marks":24434,"value":257,"nodeType":82},{},[],{"metadata":24436,"sys":24439,"fields":24444},{"tags":24437,"concepts":24438},[],[],{"space":24440,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24442,"publishedVersion":62,"revision":44,"locale":29},{"sys":24441},{"type":12,"linkType":13,"id":14},{"sys":24443},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24445},{"url":273,"details":24446,"fileName":279,"contentType":280},{"size":275,"image":24447},{"width":277,"height":278},{"sys":24449,"fields":24452},{"id":24450,"createdAt":24451},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":24453,"slug":24454,"articleIntro":24453,"category":24455},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[24456],{"metadata":24457,"sys":24460,"fields":24467},{"tags":24458,"concepts":24459},[],[],{"space":24461,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24463,"publishedVersion":228,"revision":62,"contentType":24465,"locale":29},{"sys":24462},{"type":12,"linkType":13,"id":14},{"sys":24464},{"id":21,"type":12,"linkType":22},{"sys":24466},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24468,"metaTitle":238,"metaDescription":239,"mainTitle":24469,"subtitle":258,"heroImage":24484,"ctaButton":281,"ctaLink":282},[237],{"data":24470,"content":24471,"nodeType":74},{},[24472,24478],{"data":24473,"content":24474,"nodeType":250},{},[24475],{"data":24476,"marks":24477,"value":249,"nodeType":82},{},[],{"data":24479,"content":24480,"nodeType":87},{},[24481],{"data":24482,"marks":24483,"value":257,"nodeType":82},{},[],{"metadata":24485,"sys":24488,"fields":24493},{"tags":24486,"concepts":24487},[],[],{"space":24489,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24491,"publishedVersion":62,"revision":44,"locale":29},{"sys":24490},{"type":12,"linkType":13,"id":14},{"sys":24492},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24494},{"url":273,"details":24495,"fileName":279,"contentType":280},{"size":275,"image":24496},{"width":277,"height":278},{"sys":24498,"fields":24501},{"id":24499,"createdAt":24500},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":24502,"slug":24503,"articleIntro":24504,"category":24505},"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.",[24506],{"metadata":24507,"sys":24510,"fields":24517},{"tags":24508,"concepts":24509},[],[],{"space":24511,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24513,"publishedVersion":228,"revision":62,"contentType":24515,"locale":29},{"sys":24512},{"type":12,"linkType":13,"id":14},{"sys":24514},{"id":21,"type":12,"linkType":22},{"sys":24516},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24518,"metaTitle":238,"metaDescription":239,"mainTitle":24519,"subtitle":258,"heroImage":24534,"ctaButton":281,"ctaLink":282},[237],{"data":24520,"content":24521,"nodeType":74},{},[24522,24528],{"data":24523,"content":24524,"nodeType":250},{},[24525],{"data":24526,"marks":24527,"value":249,"nodeType":82},{},[],{"data":24529,"content":24530,"nodeType":87},{},[24531],{"data":24532,"marks":24533,"value":257,"nodeType":82},{},[],{"metadata":24535,"sys":24538,"fields":24543},{"tags":24536,"concepts":24537},[],[],{"space":24539,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24541,"publishedVersion":62,"revision":44,"locale":29},{"sys":24540},{"type":12,"linkType":13,"id":14},{"sys":24542},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24544},{"url":273,"details":24545,"fileName":279,"contentType":280},{"size":275,"image":24546},{"width":277,"height":278},{"sys":24548,"fields":24551},{"id":24549,"createdAt":24550},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":24552,"slug":24553,"articleIntro":24552,"category":24554},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[24555],{"metadata":24556,"sys":24559,"fields":24566},{"tags":24557,"concepts":24558},[],[],{"space":24560,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24562,"publishedVersion":228,"revision":62,"contentType":24564,"locale":29},{"sys":24561},{"type":12,"linkType":13,"id":14},{"sys":24563},{"id":21,"type":12,"linkType":22},{"sys":24565},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24567,"metaTitle":238,"metaDescription":239,"mainTitle":24568,"subtitle":258,"heroImage":24583,"ctaButton":281,"ctaLink":282},[237],{"data":24569,"content":24570,"nodeType":74},{},[24571,24577],{"data":24572,"content":24573,"nodeType":250},{},[24574],{"data":24575,"marks":24576,"value":249,"nodeType":82},{},[],{"data":24578,"content":24579,"nodeType":87},{},[24580],{"data":24581,"marks":24582,"value":257,"nodeType":82},{},[],{"metadata":24584,"sys":24587,"fields":24592},{"tags":24585,"concepts":24586},[],[],{"space":24588,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24590,"publishedVersion":62,"revision":44,"locale":29},{"sys":24589},{"type":12,"linkType":13,"id":14},{"sys":24591},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24593},{"url":273,"details":24594,"fileName":279,"contentType":280},{"size":275,"image":24595},{"width":277,"height":278},{"sys":24597,"fields":24600},{"id":24598,"createdAt":24599},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":24601,"slug":24602,"articleIntro":24601,"category":24603},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[24604],{"metadata":24605,"sys":24608,"fields":24615},{"tags":24606,"concepts":24607},[],[],{"space":24609,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24611,"publishedVersion":228,"revision":62,"contentType":24613,"locale":29},{"sys":24610},{"type":12,"linkType":13,"id":14},{"sys":24612},{"id":21,"type":12,"linkType":22},{"sys":24614},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24616,"metaTitle":238,"metaDescription":239,"mainTitle":24617,"subtitle":258,"heroImage":24632,"ctaButton":281,"ctaLink":282},[237],{"data":24618,"content":24619,"nodeType":74},{},[24620,24626],{"data":24621,"content":24622,"nodeType":250},{},[24623],{"data":24624,"marks":24625,"value":249,"nodeType":82},{},[],{"data":24627,"content":24628,"nodeType":87},{},[24629],{"data":24630,"marks":24631,"value":257,"nodeType":82},{},[],{"metadata":24633,"sys":24636,"fields":24641},{"tags":24634,"concepts":24635},[],[],{"space":24637,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24639,"publishedVersion":62,"revision":44,"locale":29},{"sys":24638},{"type":12,"linkType":13,"id":14},{"sys":24640},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24642},{"url":273,"details":24643,"fileName":279,"contentType":280},{"size":275,"image":24644},{"width":277,"height":278},{"sys":24646,"fields":24649},{"id":24647,"createdAt":24648},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":24650,"slug":24651,"articleIntro":24650,"category":24652},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[24653],{"metadata":24654,"sys":24657,"fields":24664},{"tags":24655,"concepts":24656},[],[],{"space":24658,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24660,"publishedVersion":228,"revision":62,"contentType":24662,"locale":29},{"sys":24659},{"type":12,"linkType":13,"id":14},{"sys":24661},{"id":21,"type":12,"linkType":22},{"sys":24663},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24665,"metaTitle":238,"metaDescription":239,"mainTitle":24666,"subtitle":258,"heroImage":24681,"ctaButton":281,"ctaLink":282},[237],{"data":24667,"content":24668,"nodeType":74},{},[24669,24675],{"data":24670,"content":24671,"nodeType":250},{},[24672],{"data":24673,"marks":24674,"value":249,"nodeType":82},{},[],{"data":24676,"content":24677,"nodeType":87},{},[24678],{"data":24679,"marks":24680,"value":257,"nodeType":82},{},[],{"metadata":24682,"sys":24685,"fields":24690},{"tags":24683,"concepts":24684},[],[],{"space":24686,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24688,"publishedVersion":62,"revision":44,"locale":29},{"sys":24687},{"type":12,"linkType":13,"id":14},{"sys":24689},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24691},{"url":273,"details":24692,"fileName":279,"contentType":280},{"size":275,"image":24693},{"width":277,"height":278},{"sys":24695,"fields":24698},{"id":24696,"createdAt":24697},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":24699,"slug":24700,"articleIntro":24701,"category":24702},"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.",[24703],{"metadata":24704,"sys":24707,"fields":24714},{"tags":24705,"concepts":24706},[],[],{"space":24708,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24710,"publishedVersion":228,"revision":62,"contentType":24712,"locale":29},{"sys":24709},{"type":12,"linkType":13,"id":14},{"sys":24711},{"id":21,"type":12,"linkType":22},{"sys":24713},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24715,"metaTitle":238,"metaDescription":239,"mainTitle":24716,"subtitle":258,"heroImage":24731,"ctaButton":281,"ctaLink":282},[237],{"data":24717,"content":24718,"nodeType":74},{},[24719,24725],{"data":24720,"content":24721,"nodeType":250},{},[24722],{"data":24723,"marks":24724,"value":249,"nodeType":82},{},[],{"data":24726,"content":24727,"nodeType":87},{},[24728],{"data":24729,"marks":24730,"value":257,"nodeType":82},{},[],{"metadata":24732,"sys":24735,"fields":24740},{"tags":24733,"concepts":24734},[],[],{"space":24736,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24738,"publishedVersion":62,"revision":44,"locale":29},{"sys":24737},{"type":12,"linkType":13,"id":14},{"sys":24739},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24741},{"url":273,"details":24742,"fileName":279,"contentType":280},{"size":275,"image":24743},{"width":277,"height":278},{"sys":24745,"fields":24748},{"id":24746,"createdAt":24747},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":24749,"slug":24750,"articleIntro":24749,"category":24751},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[24752],{"metadata":24753,"sys":24756,"fields":24763},{"tags":24754,"concepts":24755},[],[],{"space":24757,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24759,"publishedVersion":228,"revision":62,"contentType":24761,"locale":29},{"sys":24758},{"type":12,"linkType":13,"id":14},{"sys":24760},{"id":21,"type":12,"linkType":22},{"sys":24762},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24764,"metaTitle":238,"metaDescription":239,"mainTitle":24765,"subtitle":258,"heroImage":24780,"ctaButton":281,"ctaLink":282},[237],{"data":24766,"content":24767,"nodeType":74},{},[24768,24774],{"data":24769,"content":24770,"nodeType":250},{},[24771],{"data":24772,"marks":24773,"value":249,"nodeType":82},{},[],{"data":24775,"content":24776,"nodeType":87},{},[24777],{"data":24778,"marks":24779,"value":257,"nodeType":82},{},[],{"metadata":24781,"sys":24784,"fields":24789},{"tags":24782,"concepts":24783},[],[],{"space":24785,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24787,"publishedVersion":62,"revision":44,"locale":29},{"sys":24786},{"type":12,"linkType":13,"id":14},{"sys":24788},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24790},{"url":273,"details":24791,"fileName":279,"contentType":280},{"size":275,"image":24792},{"width":277,"height":278},{"sys":24794,"fields":24797},{"id":24795,"createdAt":24796},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":24798,"slug":24799,"articleIntro":24798,"category":24800},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[24801],{"metadata":24802,"sys":24805,"fields":24812},{"tags":24803,"concepts":24804},[],[],{"space":24806,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24808,"publishedVersion":228,"revision":62,"contentType":24810,"locale":29},{"sys":24807},{"type":12,"linkType":13,"id":14},{"sys":24809},{"id":21,"type":12,"linkType":22},{"sys":24811},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24813,"metaTitle":238,"metaDescription":239,"mainTitle":24814,"subtitle":258,"heroImage":24829,"ctaButton":281,"ctaLink":282},[237],{"data":24815,"content":24816,"nodeType":74},{},[24817,24823],{"data":24818,"content":24819,"nodeType":250},{},[24820],{"data":24821,"marks":24822,"value":249,"nodeType":82},{},[],{"data":24824,"content":24825,"nodeType":87},{},[24826],{"data":24827,"marks":24828,"value":257,"nodeType":82},{},[],{"metadata":24830,"sys":24833,"fields":24838},{"tags":24831,"concepts":24832},[],[],{"space":24834,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24836,"publishedVersion":62,"revision":44,"locale":29},{"sys":24835},{"type":12,"linkType":13,"id":14},{"sys":24837},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24839},{"url":273,"details":24840,"fileName":279,"contentType":280},{"size":275,"image":24841},{"width":277,"height":278},{"sys":24843,"fields":24846},{"id":24844,"createdAt":24845},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":24847,"slug":24848,"articleIntro":24847,"category":24849},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[24850],{"metadata":24851,"sys":24854,"fields":24861},{"tags":24852,"concepts":24853},[],[],{"space":24855,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24857,"publishedVersion":228,"revision":62,"contentType":24859,"locale":29},{"sys":24856},{"type":12,"linkType":13,"id":14},{"sys":24858},{"id":21,"type":12,"linkType":22},{"sys":24860},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24862,"metaTitle":238,"metaDescription":239,"mainTitle":24863,"subtitle":258,"heroImage":24878,"ctaButton":281,"ctaLink":282},[237],{"data":24864,"content":24865,"nodeType":74},{},[24866,24872],{"data":24867,"content":24868,"nodeType":250},{},[24869],{"data":24870,"marks":24871,"value":249,"nodeType":82},{},[],{"data":24873,"content":24874,"nodeType":87},{},[24875],{"data":24876,"marks":24877,"value":257,"nodeType":82},{},[],{"metadata":24879,"sys":24882,"fields":24887},{"tags":24880,"concepts":24881},[],[],{"space":24883,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24885,"publishedVersion":62,"revision":44,"locale":29},{"sys":24884},{"type":12,"linkType":13,"id":14},{"sys":24886},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24888},{"url":273,"details":24889,"fileName":279,"contentType":280},{"size":275,"image":24890},{"width":277,"height":278},{"sys":24892,"fields":24895},{"id":24893,"createdAt":24894},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":24896,"slug":24897,"articleIntro":-1,"category":24898},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[24899],{"metadata":24900,"sys":24903,"fields":24910},{"tags":24901,"concepts":24902},[],[],{"space":24904,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24906,"publishedVersion":228,"revision":62,"contentType":24908,"locale":29},{"sys":24905},{"type":12,"linkType":13,"id":14},{"sys":24907},{"id":21,"type":12,"linkType":22},{"sys":24909},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24911,"metaTitle":238,"metaDescription":239,"mainTitle":24912,"subtitle":258,"heroImage":24927,"ctaButton":281,"ctaLink":282},[237],{"data":24913,"content":24914,"nodeType":74},{},[24915,24921],{"data":24916,"content":24917,"nodeType":250},{},[24918],{"data":24919,"marks":24920,"value":249,"nodeType":82},{},[],{"data":24922,"content":24923,"nodeType":87},{},[24924],{"data":24925,"marks":24926,"value":257,"nodeType":82},{},[],{"metadata":24928,"sys":24931,"fields":24936},{"tags":24929,"concepts":24930},[],[],{"space":24932,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24934,"publishedVersion":62,"revision":44,"locale":29},{"sys":24933},{"type":12,"linkType":13,"id":14},{"sys":24935},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24937},{"url":273,"details":24938,"fileName":279,"contentType":280},{"size":275,"image":24939},{"width":277,"height":278},{"sys":24941,"fields":24944},{"id":24942,"createdAt":24943},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":24945,"slug":24946,"articleIntro":24945,"category":24947},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[24948],{"metadata":24949,"sys":24952,"fields":24959},{"tags":24950,"concepts":24951},[],[],{"space":24953,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":24955,"publishedVersion":228,"revision":62,"contentType":24957,"locale":29},{"sys":24954},{"type":12,"linkType":13,"id":14},{"sys":24956},{"id":21,"type":12,"linkType":22},{"sys":24958},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":24960,"metaTitle":238,"metaDescription":239,"mainTitle":24961,"subtitle":258,"heroImage":24976,"ctaButton":281,"ctaLink":282},[237],{"data":24962,"content":24963,"nodeType":74},{},[24964,24970],{"data":24965,"content":24966,"nodeType":250},{},[24967],{"data":24968,"marks":24969,"value":249,"nodeType":82},{},[],{"data":24971,"content":24972,"nodeType":87},{},[24973],{"data":24974,"marks":24975,"value":257,"nodeType":82},{},[],{"metadata":24977,"sys":24980,"fields":24985},{"tags":24978,"concepts":24979},[],[],{"space":24981,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":24983,"publishedVersion":62,"revision":44,"locale":29},{"sys":24982},{"type":12,"linkType":13,"id":14},{"sys":24984},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":24986},{"url":273,"details":24987,"fileName":279,"contentType":280},{"size":275,"image":24988},{"width":277,"height":278},{"sys":24990,"fields":24993},{"id":24991,"createdAt":24992},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":24994,"slug":24995,"articleIntro":24994,"category":24996},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[24997],{"metadata":24998,"sys":25001,"fields":25008},{"tags":24999,"concepts":25000},[],[],{"space":25002,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25004,"publishedVersion":228,"revision":62,"contentType":25006,"locale":29},{"sys":25003},{"type":12,"linkType":13,"id":14},{"sys":25005},{"id":21,"type":12,"linkType":22},{"sys":25007},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25009,"metaTitle":238,"metaDescription":239,"mainTitle":25010,"subtitle":258,"heroImage":25025,"ctaButton":281,"ctaLink":282},[237],{"data":25011,"content":25012,"nodeType":74},{},[25013,25019],{"data":25014,"content":25015,"nodeType":250},{},[25016],{"data":25017,"marks":25018,"value":249,"nodeType":82},{},[],{"data":25020,"content":25021,"nodeType":87},{},[25022],{"data":25023,"marks":25024,"value":257,"nodeType":82},{},[],{"metadata":25026,"sys":25029,"fields":25034},{"tags":25027,"concepts":25028},[],[],{"space":25030,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25032,"publishedVersion":62,"revision":44,"locale":29},{"sys":25031},{"type":12,"linkType":13,"id":14},{"sys":25033},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25035},{"url":273,"details":25036,"fileName":279,"contentType":280},{"size":275,"image":25037},{"width":277,"height":278},{"sys":25039,"fields":25042},{"id":25040,"createdAt":25041},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":25043,"slug":25044,"articleIntro":25043,"category":25045},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[25046],{"metadata":25047,"sys":25050,"fields":25057},{"tags":25048,"concepts":25049},[],[],{"space":25051,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25053,"publishedVersion":228,"revision":62,"contentType":25055,"locale":29},{"sys":25052},{"type":12,"linkType":13,"id":14},{"sys":25054},{"id":21,"type":12,"linkType":22},{"sys":25056},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25058,"metaTitle":238,"metaDescription":239,"mainTitle":25059,"subtitle":258,"heroImage":25074,"ctaButton":281,"ctaLink":282},[237],{"data":25060,"content":25061,"nodeType":74},{},[25062,25068],{"data":25063,"content":25064,"nodeType":250},{},[25065],{"data":25066,"marks":25067,"value":249,"nodeType":82},{},[],{"data":25069,"content":25070,"nodeType":87},{},[25071],{"data":25072,"marks":25073,"value":257,"nodeType":82},{},[],{"metadata":25075,"sys":25078,"fields":25083},{"tags":25076,"concepts":25077},[],[],{"space":25079,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25081,"publishedVersion":62,"revision":44,"locale":29},{"sys":25080},{"type":12,"linkType":13,"id":14},{"sys":25082},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25084},{"url":273,"details":25085,"fileName":279,"contentType":280},{"size":275,"image":25086},{"width":277,"height":278},{"sys":25088,"fields":25091},{"id":25089,"createdAt":25090},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":25092,"slug":25093,"articleIntro":25092,"category":25094},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[25095],{"metadata":25096,"sys":25099,"fields":25106},{"tags":25097,"concepts":25098},[],[],{"space":25100,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25102,"publishedVersion":228,"revision":62,"contentType":25104,"locale":29},{"sys":25101},{"type":12,"linkType":13,"id":14},{"sys":25103},{"id":21,"type":12,"linkType":22},{"sys":25105},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25107,"metaTitle":238,"metaDescription":239,"mainTitle":25108,"subtitle":258,"heroImage":25123,"ctaButton":281,"ctaLink":282},[237],{"data":25109,"content":25110,"nodeType":74},{},[25111,25117],{"data":25112,"content":25113,"nodeType":250},{},[25114],{"data":25115,"marks":25116,"value":249,"nodeType":82},{},[],{"data":25118,"content":25119,"nodeType":87},{},[25120],{"data":25121,"marks":25122,"value":257,"nodeType":82},{},[],{"metadata":25124,"sys":25127,"fields":25132},{"tags":25125,"concepts":25126},[],[],{"space":25128,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25130,"publishedVersion":62,"revision":44,"locale":29},{"sys":25129},{"type":12,"linkType":13,"id":14},{"sys":25131},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25133},{"url":273,"details":25134,"fileName":279,"contentType":280},{"size":275,"image":25135},{"width":277,"height":278},{"sys":25137,"fields":25140},{"id":25138,"createdAt":25139},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":25141,"slug":25142,"articleIntro":25141,"category":25143},"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",[25144],{"metadata":25145,"sys":25148,"fields":25155},{"tags":25146,"concepts":25147},[],[],{"space":25149,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25151,"publishedVersion":228,"revision":62,"contentType":25153,"locale":29},{"sys":25150},{"type":12,"linkType":13,"id":14},{"sys":25152},{"id":21,"type":12,"linkType":22},{"sys":25154},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25156,"metaTitle":238,"metaDescription":239,"mainTitle":25157,"subtitle":258,"heroImage":25172,"ctaButton":281,"ctaLink":282},[237],{"data":25158,"content":25159,"nodeType":74},{},[25160,25166],{"data":25161,"content":25162,"nodeType":250},{},[25163],{"data":25164,"marks":25165,"value":249,"nodeType":82},{},[],{"data":25167,"content":25168,"nodeType":87},{},[25169],{"data":25170,"marks":25171,"value":257,"nodeType":82},{},[],{"metadata":25173,"sys":25176,"fields":25181},{"tags":25174,"concepts":25175},[],[],{"space":25177,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25179,"publishedVersion":62,"revision":44,"locale":29},{"sys":25178},{"type":12,"linkType":13,"id":14},{"sys":25180},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25182},{"url":273,"details":25183,"fileName":279,"contentType":280},{"size":275,"image":25184},{"width":277,"height":278},{"sys":25186,"fields":25189},{"id":25187,"createdAt":25188},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":25190,"slug":25191,"articleIntro":-1,"category":25192},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[25193],{"metadata":25194,"sys":25197,"fields":25204},{"tags":25195,"concepts":25196},[],[],{"space":25198,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25200,"publishedVersion":228,"revision":62,"contentType":25202,"locale":29},{"sys":25199},{"type":12,"linkType":13,"id":14},{"sys":25201},{"id":21,"type":12,"linkType":22},{"sys":25203},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25205,"metaTitle":238,"metaDescription":239,"mainTitle":25206,"subtitle":258,"heroImage":25221,"ctaButton":281,"ctaLink":282},[237],{"data":25207,"content":25208,"nodeType":74},{},[25209,25215],{"data":25210,"content":25211,"nodeType":250},{},[25212],{"data":25213,"marks":25214,"value":249,"nodeType":82},{},[],{"data":25216,"content":25217,"nodeType":87},{},[25218],{"data":25219,"marks":25220,"value":257,"nodeType":82},{},[],{"metadata":25222,"sys":25225,"fields":25230},{"tags":25223,"concepts":25224},[],[],{"space":25226,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25228,"publishedVersion":62,"revision":44,"locale":29},{"sys":25227},{"type":12,"linkType":13,"id":14},{"sys":25229},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25231},{"url":273,"details":25232,"fileName":279,"contentType":280},{"size":275,"image":25233},{"width":277,"height":278},{"sys":25235,"fields":25238},{"id":25236,"createdAt":25237},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":25239,"slug":25240,"articleIntro":25239,"category":25241},"Compte 6412 - Congés payés","compte-6412-conges-payes",[25242],{"metadata":25243,"sys":25246,"fields":25253},{"tags":25244,"concepts":25245},[],[],{"space":25247,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25249,"publishedVersion":228,"revision":62,"contentType":25251,"locale":29},{"sys":25248},{"type":12,"linkType":13,"id":14},{"sys":25250},{"id":21,"type":12,"linkType":22},{"sys":25252},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25254,"metaTitle":238,"metaDescription":239,"mainTitle":25255,"subtitle":258,"heroImage":25270,"ctaButton":281,"ctaLink":282},[237],{"data":25256,"content":25257,"nodeType":74},{},[25258,25264],{"data":25259,"content":25260,"nodeType":250},{},[25261],{"data":25262,"marks":25263,"value":249,"nodeType":82},{},[],{"data":25265,"content":25266,"nodeType":87},{},[25267],{"data":25268,"marks":25269,"value":257,"nodeType":82},{},[],{"metadata":25271,"sys":25274,"fields":25279},{"tags":25272,"concepts":25273},[],[],{"space":25275,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25277,"publishedVersion":62,"revision":44,"locale":29},{"sys":25276},{"type":12,"linkType":13,"id":14},{"sys":25278},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25280},{"url":273,"details":25281,"fileName":279,"contentType":280},{"size":275,"image":25282},{"width":277,"height":278},{"sys":25284,"fields":25287},{"id":25285,"createdAt":25286},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":25288,"slug":25289,"articleIntro":25288,"category":25290},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[25291],{"metadata":25292,"sys":25295,"fields":25302},{"tags":25293,"concepts":25294},[],[],{"space":25296,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25298,"publishedVersion":228,"revision":62,"contentType":25300,"locale":29},{"sys":25297},{"type":12,"linkType":13,"id":14},{"sys":25299},{"id":21,"type":12,"linkType":22},{"sys":25301},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25303,"metaTitle":238,"metaDescription":239,"mainTitle":25304,"subtitle":258,"heroImage":25319,"ctaButton":281,"ctaLink":282},[237],{"data":25305,"content":25306,"nodeType":74},{},[25307,25313],{"data":25308,"content":25309,"nodeType":250},{},[25310],{"data":25311,"marks":25312,"value":249,"nodeType":82},{},[],{"data":25314,"content":25315,"nodeType":87},{},[25316],{"data":25317,"marks":25318,"value":257,"nodeType":82},{},[],{"metadata":25320,"sys":25323,"fields":25328},{"tags":25321,"concepts":25322},[],[],{"space":25324,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25326,"publishedVersion":62,"revision":44,"locale":29},{"sys":25325},{"type":12,"linkType":13,"id":14},{"sys":25327},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25329},{"url":273,"details":25330,"fileName":279,"contentType":280},{"size":275,"image":25331},{"width":277,"height":278},{"sys":25333,"fields":25336},{"id":25334,"createdAt":25335},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":25337,"slug":25338,"articleIntro":25337,"category":25339},"6378 - Taxes diverses","compte-6378-taxes-diverses",[25340],{"metadata":25341,"sys":25344,"fields":25351},{"tags":25342,"concepts":25343},[],[],{"space":25345,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25347,"publishedVersion":228,"revision":62,"contentType":25349,"locale":29},{"sys":25346},{"type":12,"linkType":13,"id":14},{"sys":25348},{"id":21,"type":12,"linkType":22},{"sys":25350},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25352,"metaTitle":238,"metaDescription":239,"mainTitle":25353,"subtitle":258,"heroImage":25368,"ctaButton":281,"ctaLink":282},[237],{"data":25354,"content":25355,"nodeType":74},{},[25356,25362],{"data":25357,"content":25358,"nodeType":250},{},[25359],{"data":25360,"marks":25361,"value":249,"nodeType":82},{},[],{"data":25363,"content":25364,"nodeType":87},{},[25365],{"data":25366,"marks":25367,"value":257,"nodeType":82},{},[],{"metadata":25369,"sys":25372,"fields":25377},{"tags":25370,"concepts":25371},[],[],{"space":25373,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25375,"publishedVersion":62,"revision":44,"locale":29},{"sys":25374},{"type":12,"linkType":13,"id":14},{"sys":25376},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25378},{"url":273,"details":25379,"fileName":279,"contentType":280},{"size":275,"image":25380},{"width":277,"height":278},{"sys":25382,"fields":25385},{"id":25383,"createdAt":25384},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":25386,"slug":25387,"articleIntro":25386,"category":25388},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[25389],{"metadata":25390,"sys":25393,"fields":25400},{"tags":25391,"concepts":25392},[],[],{"space":25394,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25396,"publishedVersion":228,"revision":62,"contentType":25398,"locale":29},{"sys":25395},{"type":12,"linkType":13,"id":14},{"sys":25397},{"id":21,"type":12,"linkType":22},{"sys":25399},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25401,"metaTitle":238,"metaDescription":239,"mainTitle":25402,"subtitle":258,"heroImage":25417,"ctaButton":281,"ctaLink":282},[237],{"data":25403,"content":25404,"nodeType":74},{},[25405,25411],{"data":25406,"content":25407,"nodeType":250},{},[25408],{"data":25409,"marks":25410,"value":249,"nodeType":82},{},[],{"data":25412,"content":25413,"nodeType":87},{},[25414],{"data":25415,"marks":25416,"value":257,"nodeType":82},{},[],{"metadata":25418,"sys":25421,"fields":25426},{"tags":25419,"concepts":25420},[],[],{"space":25422,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25424,"publishedVersion":62,"revision":44,"locale":29},{"sys":25423},{"type":12,"linkType":13,"id":14},{"sys":25425},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25427},{"url":273,"details":25428,"fileName":279,"contentType":280},{"size":275,"image":25429},{"width":277,"height":278},{"sys":25431,"fields":25434},{"id":25432,"createdAt":25433},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":25435,"slug":25436,"articleIntro":25435,"category":25437},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[25438],{"metadata":25439,"sys":25442,"fields":25449},{"tags":25440,"concepts":25441},[],[],{"space":25443,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25445,"publishedVersion":228,"revision":62,"contentType":25447,"locale":29},{"sys":25444},{"type":12,"linkType":13,"id":14},{"sys":25446},{"id":21,"type":12,"linkType":22},{"sys":25448},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25450,"metaTitle":238,"metaDescription":239,"mainTitle":25451,"subtitle":258,"heroImage":25466,"ctaButton":281,"ctaLink":282},[237],{"data":25452,"content":25453,"nodeType":74},{},[25454,25460],{"data":25455,"content":25456,"nodeType":250},{},[25457],{"data":25458,"marks":25459,"value":249,"nodeType":82},{},[],{"data":25461,"content":25462,"nodeType":87},{},[25463],{"data":25464,"marks":25465,"value":257,"nodeType":82},{},[],{"metadata":25467,"sys":25470,"fields":25475},{"tags":25468,"concepts":25469},[],[],{"space":25471,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25473,"publishedVersion":62,"revision":44,"locale":29},{"sys":25472},{"type":12,"linkType":13,"id":14},{"sys":25474},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25476},{"url":273,"details":25477,"fileName":279,"contentType":280},{"size":275,"image":25478},{"width":277,"height":278},{"sys":25480,"fields":25483},{"id":25481,"createdAt":25482},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":25484,"slug":25485,"articleIntro":25484,"category":25486},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[25487],{"metadata":25488,"sys":25491,"fields":25498},{"tags":25489,"concepts":25490},[],[],{"space":25492,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25494,"publishedVersion":228,"revision":62,"contentType":25496,"locale":29},{"sys":25493},{"type":12,"linkType":13,"id":14},{"sys":25495},{"id":21,"type":12,"linkType":22},{"sys":25497},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25499,"metaTitle":238,"metaDescription":239,"mainTitle":25500,"subtitle":258,"heroImage":25515,"ctaButton":281,"ctaLink":282},[237],{"data":25501,"content":25502,"nodeType":74},{},[25503,25509],{"data":25504,"content":25505,"nodeType":250},{},[25506],{"data":25507,"marks":25508,"value":249,"nodeType":82},{},[],{"data":25510,"content":25511,"nodeType":87},{},[25512],{"data":25513,"marks":25514,"value":257,"nodeType":82},{},[],{"metadata":25516,"sys":25519,"fields":25524},{"tags":25517,"concepts":25518},[],[],{"space":25520,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25522,"publishedVersion":62,"revision":44,"locale":29},{"sys":25521},{"type":12,"linkType":13,"id":14},{"sys":25523},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25525},{"url":273,"details":25526,"fileName":279,"contentType":280},{"size":275,"image":25527},{"width":277,"height":278},{"sys":25529,"fields":25532},{"id":25530,"createdAt":25531},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":25533,"slug":25534,"articleIntro":25533,"category":25535},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[25536],{"metadata":25537,"sys":25540,"fields":25547},{"tags":25538,"concepts":25539},[],[],{"space":25541,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25543,"publishedVersion":228,"revision":62,"contentType":25545,"locale":29},{"sys":25542},{"type":12,"linkType":13,"id":14},{"sys":25544},{"id":21,"type":12,"linkType":22},{"sys":25546},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25548,"metaTitle":238,"metaDescription":239,"mainTitle":25549,"subtitle":258,"heroImage":25564,"ctaButton":281,"ctaLink":282},[237],{"data":25550,"content":25551,"nodeType":74},{},[25552,25558],{"data":25553,"content":25554,"nodeType":250},{},[25555],{"data":25556,"marks":25557,"value":249,"nodeType":82},{},[],{"data":25559,"content":25560,"nodeType":87},{},[25561],{"data":25562,"marks":25563,"value":257,"nodeType":82},{},[],{"metadata":25565,"sys":25568,"fields":25573},{"tags":25566,"concepts":25567},[],[],{"space":25569,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25571,"publishedVersion":62,"revision":44,"locale":29},{"sys":25570},{"type":12,"linkType":13,"id":14},{"sys":25572},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25574},{"url":273,"details":25575,"fileName":279,"contentType":280},{"size":275,"image":25576},{"width":277,"height":278},{"sys":25578,"fields":25581},{"id":25579,"createdAt":25580},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":25582,"slug":25583,"articleIntro":25582,"category":25584},"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",[25585],{"metadata":25586,"sys":25589,"fields":25596},{"tags":25587,"concepts":25588},[],[],{"space":25590,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25592,"publishedVersion":228,"revision":62,"contentType":25594,"locale":29},{"sys":25591},{"type":12,"linkType":13,"id":14},{"sys":25593},{"id":21,"type":12,"linkType":22},{"sys":25595},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25597,"metaTitle":238,"metaDescription":239,"mainTitle":25598,"subtitle":258,"heroImage":25613,"ctaButton":281,"ctaLink":282},[237],{"data":25599,"content":25600,"nodeType":74},{},[25601,25607],{"data":25602,"content":25603,"nodeType":250},{},[25604],{"data":25605,"marks":25606,"value":249,"nodeType":82},{},[],{"data":25608,"content":25609,"nodeType":87},{},[25610],{"data":25611,"marks":25612,"value":257,"nodeType":82},{},[],{"metadata":25614,"sys":25617,"fields":25622},{"tags":25615,"concepts":25616},[],[],{"space":25618,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25620,"publishedVersion":62,"revision":44,"locale":29},{"sys":25619},{"type":12,"linkType":13,"id":14},{"sys":25621},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25623},{"url":273,"details":25624,"fileName":279,"contentType":280},{"size":275,"image":25625},{"width":277,"height":278},{"sys":25627,"fields":25630},{"id":25628,"createdAt":25629},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":25631,"slug":25632,"articleIntro":25631,"category":25633},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[25634],{"metadata":25635,"sys":25638,"fields":25645},{"tags":25636,"concepts":25637},[],[],{"space":25639,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25641,"publishedVersion":228,"revision":62,"contentType":25643,"locale":29},{"sys":25640},{"type":12,"linkType":13,"id":14},{"sys":25642},{"id":21,"type":12,"linkType":22},{"sys":25644},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25646,"metaTitle":238,"metaDescription":239,"mainTitle":25647,"subtitle":258,"heroImage":25662,"ctaButton":281,"ctaLink":282},[237],{"data":25648,"content":25649,"nodeType":74},{},[25650,25656],{"data":25651,"content":25652,"nodeType":250},{},[25653],{"data":25654,"marks":25655,"value":249,"nodeType":82},{},[],{"data":25657,"content":25658,"nodeType":87},{},[25659],{"data":25660,"marks":25661,"value":257,"nodeType":82},{},[],{"metadata":25663,"sys":25666,"fields":25671},{"tags":25664,"concepts":25665},[],[],{"space":25667,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25669,"publishedVersion":62,"revision":44,"locale":29},{"sys":25668},{"type":12,"linkType":13,"id":14},{"sys":25670},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25672},{"url":273,"details":25673,"fileName":279,"contentType":280},{"size":275,"image":25674},{"width":277,"height":278},{"sys":25676,"fields":25679},{"id":25677,"createdAt":25678},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":25680,"slug":25681,"articleIntro":25682,"category":25683},"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",[25684],{"metadata":25685,"sys":25688,"fields":25695},{"tags":25686,"concepts":25687},[],[],{"space":25689,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25691,"publishedVersion":228,"revision":62,"contentType":25693,"locale":29},{"sys":25690},{"type":12,"linkType":13,"id":14},{"sys":25692},{"id":21,"type":12,"linkType":22},{"sys":25694},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25696,"metaTitle":238,"metaDescription":239,"mainTitle":25697,"subtitle":258,"heroImage":25712,"ctaButton":281,"ctaLink":282},[237],{"data":25698,"content":25699,"nodeType":74},{},[25700,25706],{"data":25701,"content":25702,"nodeType":250},{},[25703],{"data":25704,"marks":25705,"value":249,"nodeType":82},{},[],{"data":25707,"content":25708,"nodeType":87},{},[25709],{"data":25710,"marks":25711,"value":257,"nodeType":82},{},[],{"metadata":25713,"sys":25716,"fields":25721},{"tags":25714,"concepts":25715},[],[],{"space":25717,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25719,"publishedVersion":62,"revision":44,"locale":29},{"sys":25718},{"type":12,"linkType":13,"id":14},{"sys":25720},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25722},{"url":273,"details":25723,"fileName":279,"contentType":280},{"size":275,"image":25724},{"width":277,"height":278},{"sys":25726,"fields":25729},{"id":25727,"createdAt":25728},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":25730,"slug":25731,"articleIntro":25730,"category":25732},"6161 - Multirisques","compte-6161-multirisques",[25733],{"metadata":25734,"sys":25737,"fields":25744},{"tags":25735,"concepts":25736},[],[],{"space":25738,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25740,"publishedVersion":228,"revision":62,"contentType":25742,"locale":29},{"sys":25739},{"type":12,"linkType":13,"id":14},{"sys":25741},{"id":21,"type":12,"linkType":22},{"sys":25743},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25745,"metaTitle":238,"metaDescription":239,"mainTitle":25746,"subtitle":258,"heroImage":25761,"ctaButton":281,"ctaLink":282},[237],{"data":25747,"content":25748,"nodeType":74},{},[25749,25755],{"data":25750,"content":25751,"nodeType":250},{},[25752],{"data":25753,"marks":25754,"value":249,"nodeType":82},{},[],{"data":25756,"content":25757,"nodeType":87},{},[25758],{"data":25759,"marks":25760,"value":257,"nodeType":82},{},[],{"metadata":25762,"sys":25765,"fields":25770},{"tags":25763,"concepts":25764},[],[],{"space":25766,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25768,"publishedVersion":62,"revision":44,"locale":29},{"sys":25767},{"type":12,"linkType":13,"id":14},{"sys":25769},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25771},{"url":273,"details":25772,"fileName":279,"contentType":280},{"size":275,"image":25773},{"width":277,"height":278},{"sys":25775,"fields":25778},{"id":25776,"createdAt":25777},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":25779,"slug":25780,"articleIntro":-1,"category":25781},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[25782],{"metadata":25783,"sys":25786,"fields":25793},{"tags":25784,"concepts":25785},[],[],{"space":25787,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25789,"publishedVersion":228,"revision":62,"contentType":25791,"locale":29},{"sys":25788},{"type":12,"linkType":13,"id":14},{"sys":25790},{"id":21,"type":12,"linkType":22},{"sys":25792},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25794,"metaTitle":238,"metaDescription":239,"mainTitle":25795,"subtitle":258,"heroImage":25810,"ctaButton":281,"ctaLink":282},[237],{"data":25796,"content":25797,"nodeType":74},{},[25798,25804],{"data":25799,"content":25800,"nodeType":250},{},[25801],{"data":25802,"marks":25803,"value":249,"nodeType":82},{},[],{"data":25805,"content":25806,"nodeType":87},{},[25807],{"data":25808,"marks":25809,"value":257,"nodeType":82},{},[],{"metadata":25811,"sys":25814,"fields":25819},{"tags":25812,"concepts":25813},[],[],{"space":25815,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25817,"publishedVersion":62,"revision":44,"locale":29},{"sys":25816},{"type":12,"linkType":13,"id":14},{"sys":25818},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25820},{"url":273,"details":25821,"fileName":279,"contentType":280},{"size":275,"image":25822},{"width":277,"height":278},{"sys":25824,"fields":25827},{"id":25825,"createdAt":25826},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":25828,"slug":25829,"articleIntro":25828,"category":25830},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[25831],{"metadata":25832,"sys":25835,"fields":25842},{"tags":25833,"concepts":25834},[],[],{"space":25836,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25838,"publishedVersion":228,"revision":62,"contentType":25840,"locale":29},{"sys":25837},{"type":12,"linkType":13,"id":14},{"sys":25839},{"id":21,"type":12,"linkType":22},{"sys":25841},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25843,"metaTitle":238,"metaDescription":239,"mainTitle":25844,"subtitle":258,"heroImage":25859,"ctaButton":281,"ctaLink":282},[237],{"data":25845,"content":25846,"nodeType":74},{},[25847,25853],{"data":25848,"content":25849,"nodeType":250},{},[25850],{"data":25851,"marks":25852,"value":249,"nodeType":82},{},[],{"data":25854,"content":25855,"nodeType":87},{},[25856],{"data":25857,"marks":25858,"value":257,"nodeType":82},{},[],{"metadata":25860,"sys":25863,"fields":25868},{"tags":25861,"concepts":25862},[],[],{"space":25864,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25866,"publishedVersion":62,"revision":44,"locale":29},{"sys":25865},{"type":12,"linkType":13,"id":14},{"sys":25867},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25869},{"url":273,"details":25870,"fileName":279,"contentType":280},{"size":275,"image":25871},{"width":277,"height":278},{"sys":25873,"fields":25876},{"id":25874,"createdAt":25875},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":25877,"slug":25878,"articleIntro":25877,"category":25879},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[25880],{"metadata":25881,"sys":25884,"fields":25891},{"tags":25882,"concepts":25883},[],[],{"space":25885,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25887,"publishedVersion":228,"revision":62,"contentType":25889,"locale":29},{"sys":25886},{"type":12,"linkType":13,"id":14},{"sys":25888},{"id":21,"type":12,"linkType":22},{"sys":25890},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25892,"metaTitle":238,"metaDescription":239,"mainTitle":25893,"subtitle":258,"heroImage":25908,"ctaButton":281,"ctaLink":282},[237],{"data":25894,"content":25895,"nodeType":74},{},[25896,25902],{"data":25897,"content":25898,"nodeType":250},{},[25899],{"data":25900,"marks":25901,"value":249,"nodeType":82},{},[],{"data":25903,"content":25904,"nodeType":87},{},[25905],{"data":25906,"marks":25907,"value":257,"nodeType":82},{},[],{"metadata":25909,"sys":25912,"fields":25917},{"tags":25910,"concepts":25911},[],[],{"space":25913,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25915,"publishedVersion":62,"revision":44,"locale":29},{"sys":25914},{"type":12,"linkType":13,"id":14},{"sys":25916},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25918},{"url":273,"details":25919,"fileName":279,"contentType":280},{"size":275,"image":25920},{"width":277,"height":278},{"sys":25922,"fields":25925},{"id":25923,"createdAt":25924},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":25926,"slug":25927,"articleIntro":25926,"category":25928},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[25929],{"metadata":25930,"sys":25933,"fields":25940},{"tags":25931,"concepts":25932},[],[],{"space":25934,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25936,"publishedVersion":228,"revision":62,"contentType":25938,"locale":29},{"sys":25935},{"type":12,"linkType":13,"id":14},{"sys":25937},{"id":21,"type":12,"linkType":22},{"sys":25939},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25941,"metaTitle":238,"metaDescription":239,"mainTitle":25942,"subtitle":258,"heroImage":25957,"ctaButton":281,"ctaLink":282},[237],{"data":25943,"content":25944,"nodeType":74},{},[25945,25951],{"data":25946,"content":25947,"nodeType":250},{},[25948],{"data":25949,"marks":25950,"value":249,"nodeType":82},{},[],{"data":25952,"content":25953,"nodeType":87},{},[25954],{"data":25955,"marks":25956,"value":257,"nodeType":82},{},[],{"metadata":25958,"sys":25961,"fields":25966},{"tags":25959,"concepts":25960},[],[],{"space":25962,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":25964,"publishedVersion":62,"revision":44,"locale":29},{"sys":25963},{"type":12,"linkType":13,"id":14},{"sys":25965},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":25967},{"url":273,"details":25968,"fileName":279,"contentType":280},{"size":275,"image":25969},{"width":277,"height":278},{"sys":25971,"fields":25974},{"id":25972,"createdAt":25973},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":25975,"slug":25976,"articleIntro":25975,"category":25977},"6471 - Prestations directes","compte-6471-prestations-directes",[25978],{"metadata":25979,"sys":25982,"fields":25989},{"tags":25980,"concepts":25981},[],[],{"space":25983,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":25985,"publishedVersion":228,"revision":62,"contentType":25987,"locale":29},{"sys":25984},{"type":12,"linkType":13,"id":14},{"sys":25986},{"id":21,"type":12,"linkType":22},{"sys":25988},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":25990,"metaTitle":238,"metaDescription":239,"mainTitle":25991,"subtitle":258,"heroImage":26006,"ctaButton":281,"ctaLink":282},[237],{"data":25992,"content":25993,"nodeType":74},{},[25994,26000],{"data":25995,"content":25996,"nodeType":250},{},[25997],{"data":25998,"marks":25999,"value":249,"nodeType":82},{},[],{"data":26001,"content":26002,"nodeType":87},{},[26003],{"data":26004,"marks":26005,"value":257,"nodeType":82},{},[],{"metadata":26007,"sys":26010,"fields":26015},{"tags":26008,"concepts":26009},[],[],{"space":26011,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26013,"publishedVersion":62,"revision":44,"locale":29},{"sys":26012},{"type":12,"linkType":13,"id":14},{"sys":26014},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26016},{"url":273,"details":26017,"fileName":279,"contentType":280},{"size":275,"image":26018},{"width":277,"height":278},{"sys":26020,"fields":26023},{"id":26021,"createdAt":26022},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":26024,"slug":26025,"articleIntro":26024,"category":26026},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[26027],{"metadata":26028,"sys":26031,"fields":26038},{"tags":26029,"concepts":26030},[],[],{"space":26032,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26034,"publishedVersion":228,"revision":62,"contentType":26036,"locale":29},{"sys":26033},{"type":12,"linkType":13,"id":14},{"sys":26035},{"id":21,"type":12,"linkType":22},{"sys":26037},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26039,"metaTitle":238,"metaDescription":239,"mainTitle":26040,"subtitle":258,"heroImage":26055,"ctaButton":281,"ctaLink":282},[237],{"data":26041,"content":26042,"nodeType":74},{},[26043,26049],{"data":26044,"content":26045,"nodeType":250},{},[26046],{"data":26047,"marks":26048,"value":249,"nodeType":82},{},[],{"data":26050,"content":26051,"nodeType":87},{},[26052],{"data":26053,"marks":26054,"value":257,"nodeType":82},{},[],{"metadata":26056,"sys":26059,"fields":26064},{"tags":26057,"concepts":26058},[],[],{"space":26060,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26062,"publishedVersion":62,"revision":44,"locale":29},{"sys":26061},{"type":12,"linkType":13,"id":14},{"sys":26063},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26065},{"url":273,"details":26066,"fileName":279,"contentType":280},{"size":275,"image":26067},{"width":277,"height":278},{"sys":26069,"fields":26072},{"id":26070,"createdAt":26071},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":26073,"slug":26074,"articleIntro":26073,"category":26075},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[26076],{"metadata":26077,"sys":26080,"fields":26087},{"tags":26078,"concepts":26079},[],[],{"space":26081,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26083,"publishedVersion":228,"revision":62,"contentType":26085,"locale":29},{"sys":26082},{"type":12,"linkType":13,"id":14},{"sys":26084},{"id":21,"type":12,"linkType":22},{"sys":26086},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26088,"metaTitle":238,"metaDescription":239,"mainTitle":26089,"subtitle":258,"heroImage":26104,"ctaButton":281,"ctaLink":282},[237],{"data":26090,"content":26091,"nodeType":74},{},[26092,26098],{"data":26093,"content":26094,"nodeType":250},{},[26095],{"data":26096,"marks":26097,"value":249,"nodeType":82},{},[],{"data":26099,"content":26100,"nodeType":87},{},[26101],{"data":26102,"marks":26103,"value":257,"nodeType":82},{},[],{"metadata":26105,"sys":26108,"fields":26113},{"tags":26106,"concepts":26107},[],[],{"space":26109,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26111,"publishedVersion":62,"revision":44,"locale":29},{"sys":26110},{"type":12,"linkType":13,"id":14},{"sys":26112},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26114},{"url":273,"details":26115,"fileName":279,"contentType":280},{"size":275,"image":26116},{"width":277,"height":278},{"sys":26118,"fields":26121},{"id":26119,"createdAt":26120},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":26122,"slug":26123,"articleIntro":26124,"category":26125},"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.",[26126],{"metadata":26127,"sys":26130,"fields":26137},{"tags":26128,"concepts":26129},[],[],{"space":26131,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26133,"publishedVersion":228,"revision":62,"contentType":26135,"locale":29},{"sys":26132},{"type":12,"linkType":13,"id":14},{"sys":26134},{"id":21,"type":12,"linkType":22},{"sys":26136},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26138,"metaTitle":238,"metaDescription":239,"mainTitle":26139,"subtitle":258,"heroImage":26154,"ctaButton":281,"ctaLink":282},[237],{"data":26140,"content":26141,"nodeType":74},{},[26142,26148],{"data":26143,"content":26144,"nodeType":250},{},[26145],{"data":26146,"marks":26147,"value":249,"nodeType":82},{},[],{"data":26149,"content":26150,"nodeType":87},{},[26151],{"data":26152,"marks":26153,"value":257,"nodeType":82},{},[],{"metadata":26155,"sys":26158,"fields":26163},{"tags":26156,"concepts":26157},[],[],{"space":26159,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26161,"publishedVersion":62,"revision":44,"locale":29},{"sys":26160},{"type":12,"linkType":13,"id":14},{"sys":26162},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26164},{"url":273,"details":26165,"fileName":279,"contentType":280},{"size":275,"image":26166},{"width":277,"height":278},{"sys":26168,"fields":26171},{"id":26169,"createdAt":26170},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":26172,"slug":26173,"articleIntro":-1,"category":26174},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[26175],{"metadata":26176,"sys":26179,"fields":26186},{"tags":26177,"concepts":26178},[],[],{"space":26180,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26182,"publishedVersion":228,"revision":62,"contentType":26184,"locale":29},{"sys":26181},{"type":12,"linkType":13,"id":14},{"sys":26183},{"id":21,"type":12,"linkType":22},{"sys":26185},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26187,"metaTitle":238,"metaDescription":239,"mainTitle":26188,"subtitle":258,"heroImage":26203,"ctaButton":281,"ctaLink":282},[237],{"data":26189,"content":26190,"nodeType":74},{},[26191,26197],{"data":26192,"content":26193,"nodeType":250},{},[26194],{"data":26195,"marks":26196,"value":249,"nodeType":82},{},[],{"data":26198,"content":26199,"nodeType":87},{},[26200],{"data":26201,"marks":26202,"value":257,"nodeType":82},{},[],{"metadata":26204,"sys":26207,"fields":26212},{"tags":26205,"concepts":26206},[],[],{"space":26208,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26210,"publishedVersion":62,"revision":44,"locale":29},{"sys":26209},{"type":12,"linkType":13,"id":14},{"sys":26211},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26213},{"url":273,"details":26214,"fileName":279,"contentType":280},{"size":275,"image":26215},{"width":277,"height":278},{"sys":26217,"fields":26220},{"id":26218,"createdAt":26219},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":26221,"slug":26222,"articleIntro":26221,"category":26223},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[26224],{"metadata":26225,"sys":26228,"fields":26235},{"tags":26226,"concepts":26227},[],[],{"space":26229,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26231,"publishedVersion":228,"revision":62,"contentType":26233,"locale":29},{"sys":26230},{"type":12,"linkType":13,"id":14},{"sys":26232},{"id":21,"type":12,"linkType":22},{"sys":26234},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26236,"metaTitle":238,"metaDescription":239,"mainTitle":26237,"subtitle":258,"heroImage":26252,"ctaButton":281,"ctaLink":282},[237],{"data":26238,"content":26239,"nodeType":74},{},[26240,26246],{"data":26241,"content":26242,"nodeType":250},{},[26243],{"data":26244,"marks":26245,"value":249,"nodeType":82},{},[],{"data":26247,"content":26248,"nodeType":87},{},[26249],{"data":26250,"marks":26251,"value":257,"nodeType":82},{},[],{"metadata":26253,"sys":26256,"fields":26261},{"tags":26254,"concepts":26255},[],[],{"space":26257,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26259,"publishedVersion":62,"revision":44,"locale":29},{"sys":26258},{"type":12,"linkType":13,"id":14},{"sys":26260},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26262},{"url":273,"details":26263,"fileName":279,"contentType":280},{"size":275,"image":26264},{"width":277,"height":278},{"sys":26266,"fields":26269},{"id":26267,"createdAt":26268},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":26270,"slug":26271,"articleIntro":-1,"category":26272},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[26273],{"metadata":26274,"sys":26277,"fields":26284},{"tags":26275,"concepts":26276},[],[],{"space":26278,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26280,"publishedVersion":228,"revision":62,"contentType":26282,"locale":29},{"sys":26279},{"type":12,"linkType":13,"id":14},{"sys":26281},{"id":21,"type":12,"linkType":22},{"sys":26283},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26285,"metaTitle":238,"metaDescription":239,"mainTitle":26286,"subtitle":258,"heroImage":26301,"ctaButton":281,"ctaLink":282},[237],{"data":26287,"content":26288,"nodeType":74},{},[26289,26295],{"data":26290,"content":26291,"nodeType":250},{},[26292],{"data":26293,"marks":26294,"value":249,"nodeType":82},{},[],{"data":26296,"content":26297,"nodeType":87},{},[26298],{"data":26299,"marks":26300,"value":257,"nodeType":82},{},[],{"metadata":26302,"sys":26305,"fields":26310},{"tags":26303,"concepts":26304},[],[],{"space":26306,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26308,"publishedVersion":62,"revision":44,"locale":29},{"sys":26307},{"type":12,"linkType":13,"id":14},{"sys":26309},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26311},{"url":273,"details":26312,"fileName":279,"contentType":280},{"size":275,"image":26313},{"width":277,"height":278},{"sys":26315,"fields":26318},{"id":26316,"createdAt":26317},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":26319,"slug":26320,"articleIntro":26319,"category":26321},"Compte 60 - Achats","compte-60-achats",[26322],{"metadata":26323,"sys":26326,"fields":26333},{"tags":26324,"concepts":26325},[],[],{"space":26327,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26329,"publishedVersion":228,"revision":62,"contentType":26331,"locale":29},{"sys":26328},{"type":12,"linkType":13,"id":14},{"sys":26330},{"id":21,"type":12,"linkType":22},{"sys":26332},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26334,"metaTitle":238,"metaDescription":239,"mainTitle":26335,"subtitle":258,"heroImage":26350,"ctaButton":281,"ctaLink":282},[237],{"data":26336,"content":26337,"nodeType":74},{},[26338,26344],{"data":26339,"content":26340,"nodeType":250},{},[26341],{"data":26342,"marks":26343,"value":249,"nodeType":82},{},[],{"data":26345,"content":26346,"nodeType":87},{},[26347],{"data":26348,"marks":26349,"value":257,"nodeType":82},{},[],{"metadata":26351,"sys":26354,"fields":26359},{"tags":26352,"concepts":26353},[],[],{"space":26355,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26357,"publishedVersion":62,"revision":44,"locale":29},{"sys":26356},{"type":12,"linkType":13,"id":14},{"sys":26358},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26360},{"url":273,"details":26361,"fileName":279,"contentType":280},{"size":275,"image":26362},{"width":277,"height":278},{"sys":26364,"fields":26367},{"id":26365,"createdAt":26366},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":26368,"slug":26369,"articleIntro":26368,"category":26370},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[26371],{"metadata":26372,"sys":26375,"fields":26382},{"tags":26373,"concepts":26374},[],[],{"space":26376,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26378,"publishedVersion":228,"revision":62,"contentType":26380,"locale":29},{"sys":26377},{"type":12,"linkType":13,"id":14},{"sys":26379},{"id":21,"type":12,"linkType":22},{"sys":26381},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26383,"metaTitle":238,"metaDescription":239,"mainTitle":26384,"subtitle":258,"heroImage":26399,"ctaButton":281,"ctaLink":282},[237],{"data":26385,"content":26386,"nodeType":74},{},[26387,26393],{"data":26388,"content":26389,"nodeType":250},{},[26390],{"data":26391,"marks":26392,"value":249,"nodeType":82},{},[],{"data":26394,"content":26395,"nodeType":87},{},[26396],{"data":26397,"marks":26398,"value":257,"nodeType":82},{},[],{"metadata":26400,"sys":26403,"fields":26408},{"tags":26401,"concepts":26402},[],[],{"space":26404,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26406,"publishedVersion":62,"revision":44,"locale":29},{"sys":26405},{"type":12,"linkType":13,"id":14},{"sys":26407},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26409},{"url":273,"details":26410,"fileName":279,"contentType":280},{"size":275,"image":26411},{"width":277,"height":278},{"sys":26413,"fields":26416},{"id":26414,"createdAt":26415},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":26417,"slug":26418,"articleIntro":26417,"category":26419},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[26420],{"metadata":26421,"sys":26424,"fields":26431},{"tags":26422,"concepts":26423},[],[],{"space":26425,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26427,"publishedVersion":228,"revision":62,"contentType":26429,"locale":29},{"sys":26426},{"type":12,"linkType":13,"id":14},{"sys":26428},{"id":21,"type":12,"linkType":22},{"sys":26430},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26432,"metaTitle":238,"metaDescription":239,"mainTitle":26433,"subtitle":258,"heroImage":26448,"ctaButton":281,"ctaLink":282},[237],{"data":26434,"content":26435,"nodeType":74},{},[26436,26442],{"data":26437,"content":26438,"nodeType":250},{},[26439],{"data":26440,"marks":26441,"value":249,"nodeType":82},{},[],{"data":26443,"content":26444,"nodeType":87},{},[26445],{"data":26446,"marks":26447,"value":257,"nodeType":82},{},[],{"metadata":26449,"sys":26452,"fields":26457},{"tags":26450,"concepts":26451},[],[],{"space":26453,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26455,"publishedVersion":62,"revision":44,"locale":29},{"sys":26454},{"type":12,"linkType":13,"id":14},{"sys":26456},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26458},{"url":273,"details":26459,"fileName":279,"contentType":280},{"size":275,"image":26460},{"width":277,"height":278},{"sys":26462,"fields":26465},{"id":26463,"createdAt":26464},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":26466,"slug":26467,"articleIntro":26466,"category":26468},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[26469],{"metadata":26470,"sys":26473,"fields":26480},{"tags":26471,"concepts":26472},[],[],{"space":26474,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26476,"publishedVersion":228,"revision":62,"contentType":26478,"locale":29},{"sys":26475},{"type":12,"linkType":13,"id":14},{"sys":26477},{"id":21,"type":12,"linkType":22},{"sys":26479},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26481,"metaTitle":238,"metaDescription":239,"mainTitle":26482,"subtitle":258,"heroImage":26497,"ctaButton":281,"ctaLink":282},[237],{"data":26483,"content":26484,"nodeType":74},{},[26485,26491],{"data":26486,"content":26487,"nodeType":250},{},[26488],{"data":26489,"marks":26490,"value":249,"nodeType":82},{},[],{"data":26492,"content":26493,"nodeType":87},{},[26494],{"data":26495,"marks":26496,"value":257,"nodeType":82},{},[],{"metadata":26498,"sys":26501,"fields":26506},{"tags":26499,"concepts":26500},[],[],{"space":26502,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26504,"publishedVersion":62,"revision":44,"locale":29},{"sys":26503},{"type":12,"linkType":13,"id":14},{"sys":26505},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26507},{"url":273,"details":26508,"fileName":279,"contentType":280},{"size":275,"image":26509},{"width":277,"height":278},{"sys":26511,"fields":26514},{"id":26512,"createdAt":26513},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":26515,"slug":26516,"articleIntro":-1,"category":26517},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[26518],{"metadata":26519,"sys":26522,"fields":26529},{"tags":26520,"concepts":26521},[],[],{"space":26523,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26525,"publishedVersion":228,"revision":62,"contentType":26527,"locale":29},{"sys":26524},{"type":12,"linkType":13,"id":14},{"sys":26526},{"id":21,"type":12,"linkType":22},{"sys":26528},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26530,"metaTitle":238,"metaDescription":239,"mainTitle":26531,"subtitle":258,"heroImage":26546,"ctaButton":281,"ctaLink":282},[237],{"data":26532,"content":26533,"nodeType":74},{},[26534,26540],{"data":26535,"content":26536,"nodeType":250},{},[26537],{"data":26538,"marks":26539,"value":249,"nodeType":82},{},[],{"data":26541,"content":26542,"nodeType":87},{},[26543],{"data":26544,"marks":26545,"value":257,"nodeType":82},{},[],{"metadata":26547,"sys":26550,"fields":26555},{"tags":26548,"concepts":26549},[],[],{"space":26551,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26553,"publishedVersion":62,"revision":44,"locale":29},{"sys":26552},{"type":12,"linkType":13,"id":14},{"sys":26554},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26556},{"url":273,"details":26557,"fileName":279,"contentType":280},{"size":275,"image":26558},{"width":277,"height":278},{"sys":26560,"fields":26563},{"id":26561,"createdAt":26562},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":26564,"slug":26565,"articleIntro":26564,"category":26566},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[26567],{"metadata":26568,"sys":26571,"fields":26578},{"tags":26569,"concepts":26570},[],[],{"space":26572,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26574,"publishedVersion":228,"revision":62,"contentType":26576,"locale":29},{"sys":26573},{"type":12,"linkType":13,"id":14},{"sys":26575},{"id":21,"type":12,"linkType":22},{"sys":26577},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26579,"metaTitle":238,"metaDescription":239,"mainTitle":26580,"subtitle":258,"heroImage":26595,"ctaButton":281,"ctaLink":282},[237],{"data":26581,"content":26582,"nodeType":74},{},[26583,26589],{"data":26584,"content":26585,"nodeType":250},{},[26586],{"data":26587,"marks":26588,"value":249,"nodeType":82},{},[],{"data":26590,"content":26591,"nodeType":87},{},[26592],{"data":26593,"marks":26594,"value":257,"nodeType":82},{},[],{"metadata":26596,"sys":26599,"fields":26604},{"tags":26597,"concepts":26598},[],[],{"space":26600,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26602,"publishedVersion":62,"revision":44,"locale":29},{"sys":26601},{"type":12,"linkType":13,"id":14},{"sys":26603},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26605},{"url":273,"details":26606,"fileName":279,"contentType":280},{"size":275,"image":26607},{"width":277,"height":278},{"sys":26609,"fields":26612},{"id":26610,"createdAt":26611},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":26613,"slug":26614,"articleIntro":26613,"category":26615},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[26616],{"metadata":26617,"sys":26620,"fields":26627},{"tags":26618,"concepts":26619},[],[],{"space":26621,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26623,"publishedVersion":228,"revision":62,"contentType":26625,"locale":29},{"sys":26622},{"type":12,"linkType":13,"id":14},{"sys":26624},{"id":21,"type":12,"linkType":22},{"sys":26626},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26628,"metaTitle":238,"metaDescription":239,"mainTitle":26629,"subtitle":258,"heroImage":26644,"ctaButton":281,"ctaLink":282},[237],{"data":26630,"content":26631,"nodeType":74},{},[26632,26638],{"data":26633,"content":26634,"nodeType":250},{},[26635],{"data":26636,"marks":26637,"value":249,"nodeType":82},{},[],{"data":26639,"content":26640,"nodeType":87},{},[26641],{"data":26642,"marks":26643,"value":257,"nodeType":82},{},[],{"metadata":26645,"sys":26648,"fields":26653},{"tags":26646,"concepts":26647},[],[],{"space":26649,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26651,"publishedVersion":62,"revision":44,"locale":29},{"sys":26650},{"type":12,"linkType":13,"id":14},{"sys":26652},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26654},{"url":273,"details":26655,"fileName":279,"contentType":280},{"size":275,"image":26656},{"width":277,"height":278},{"sys":26658,"fields":26661},{"id":26659,"createdAt":26660},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":26662,"slug":26663,"articleIntro":26662,"category":26664},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[26665],{"metadata":26666,"sys":26669,"fields":26676},{"tags":26667,"concepts":26668},[],[],{"space":26670,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26672,"publishedVersion":228,"revision":62,"contentType":26674,"locale":29},{"sys":26671},{"type":12,"linkType":13,"id":14},{"sys":26673},{"id":21,"type":12,"linkType":22},{"sys":26675},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26677,"metaTitle":238,"metaDescription":239,"mainTitle":26678,"subtitle":258,"heroImage":26693,"ctaButton":281,"ctaLink":282},[237],{"data":26679,"content":26680,"nodeType":74},{},[26681,26687],{"data":26682,"content":26683,"nodeType":250},{},[26684],{"data":26685,"marks":26686,"value":249,"nodeType":82},{},[],{"data":26688,"content":26689,"nodeType":87},{},[26690],{"data":26691,"marks":26692,"value":257,"nodeType":82},{},[],{"metadata":26694,"sys":26697,"fields":26702},{"tags":26695,"concepts":26696},[],[],{"space":26698,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26700,"publishedVersion":62,"revision":44,"locale":29},{"sys":26699},{"type":12,"linkType":13,"id":14},{"sys":26701},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26703},{"url":273,"details":26704,"fileName":279,"contentType":280},{"size":275,"image":26705},{"width":277,"height":278},{"sys":26707,"fields":26710},{"id":26708,"createdAt":26709},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":26711,"slug":26712,"articleIntro":26711,"category":26713},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[26714],{"metadata":26715,"sys":26718,"fields":26725},{"tags":26716,"concepts":26717},[],[],{"space":26719,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26721,"publishedVersion":228,"revision":62,"contentType":26723,"locale":29},{"sys":26720},{"type":12,"linkType":13,"id":14},{"sys":26722},{"id":21,"type":12,"linkType":22},{"sys":26724},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26726,"metaTitle":238,"metaDescription":239,"mainTitle":26727,"subtitle":258,"heroImage":26742,"ctaButton":281,"ctaLink":282},[237],{"data":26728,"content":26729,"nodeType":74},{},[26730,26736],{"data":26731,"content":26732,"nodeType":250},{},[26733],{"data":26734,"marks":26735,"value":249,"nodeType":82},{},[],{"data":26737,"content":26738,"nodeType":87},{},[26739],{"data":26740,"marks":26741,"value":257,"nodeType":82},{},[],{"metadata":26743,"sys":26746,"fields":26751},{"tags":26744,"concepts":26745},[],[],{"space":26747,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26749,"publishedVersion":62,"revision":44,"locale":29},{"sys":26748},{"type":12,"linkType":13,"id":14},{"sys":26750},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26752},{"url":273,"details":26753,"fileName":279,"contentType":280},{"size":275,"image":26754},{"width":277,"height":278},{"sys":26756,"fields":26759},{"id":26757,"createdAt":26758},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":26760,"slug":26761,"articleIntro":-1,"category":26762},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[26763],{"metadata":26764,"sys":26767,"fields":26774},{"tags":26765,"concepts":26766},[],[],{"space":26768,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26770,"publishedVersion":228,"revision":62,"contentType":26772,"locale":29},{"sys":26769},{"type":12,"linkType":13,"id":14},{"sys":26771},{"id":21,"type":12,"linkType":22},{"sys":26773},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26775,"metaTitle":238,"metaDescription":239,"mainTitle":26776,"subtitle":258,"heroImage":26791,"ctaButton":281,"ctaLink":282},[237],{"data":26777,"content":26778,"nodeType":74},{},[26779,26785],{"data":26780,"content":26781,"nodeType":250},{},[26782],{"data":26783,"marks":26784,"value":249,"nodeType":82},{},[],{"data":26786,"content":26787,"nodeType":87},{},[26788],{"data":26789,"marks":26790,"value":257,"nodeType":82},{},[],{"metadata":26792,"sys":26795,"fields":26800},{"tags":26793,"concepts":26794},[],[],{"space":26796,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26798,"publishedVersion":62,"revision":44,"locale":29},{"sys":26797},{"type":12,"linkType":13,"id":14},{"sys":26799},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26801},{"url":273,"details":26802,"fileName":279,"contentType":280},{"size":275,"image":26803},{"width":277,"height":278},{"sys":26805,"fields":26808},{"id":26806,"createdAt":26807},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":26809,"slug":26810,"articleIntro":26809,"category":26811},"2961 - Titres de participation","compte-2961-titres-de-participation",[26812],{"metadata":26813,"sys":26816,"fields":26823},{"tags":26814,"concepts":26815},[],[],{"space":26817,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26819,"publishedVersion":228,"revision":62,"contentType":26821,"locale":29},{"sys":26818},{"type":12,"linkType":13,"id":14},{"sys":26820},{"id":21,"type":12,"linkType":22},{"sys":26822},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26824,"metaTitle":238,"metaDescription":239,"mainTitle":26825,"subtitle":258,"heroImage":26840,"ctaButton":281,"ctaLink":282},[237],{"data":26826,"content":26827,"nodeType":74},{},[26828,26834],{"data":26829,"content":26830,"nodeType":250},{},[26831],{"data":26832,"marks":26833,"value":249,"nodeType":82},{},[],{"data":26835,"content":26836,"nodeType":87},{},[26837],{"data":26838,"marks":26839,"value":257,"nodeType":82},{},[],{"metadata":26841,"sys":26844,"fields":26849},{"tags":26842,"concepts":26843},[],[],{"space":26845,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26847,"publishedVersion":62,"revision":44,"locale":29},{"sys":26846},{"type":12,"linkType":13,"id":14},{"sys":26848},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26850},{"url":273,"details":26851,"fileName":279,"contentType":280},{"size":275,"image":26852},{"width":277,"height":278},{"sys":26854,"fields":26856},{"id":26855,"createdAt":19406},"6Cyiu2vRN9DinrNv9tFLZe",{"title":26857,"slug":26858,"articleIntro":26857,"category":26859},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[26860],{"metadata":26861,"sys":26864,"fields":26871},{"tags":26862,"concepts":26863},[],[],{"space":26865,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26867,"publishedVersion":228,"revision":62,"contentType":26869,"locale":29},{"sys":26866},{"type":12,"linkType":13,"id":14},{"sys":26868},{"id":21,"type":12,"linkType":22},{"sys":26870},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26872,"metaTitle":238,"metaDescription":239,"mainTitle":26873,"subtitle":258,"heroImage":26888,"ctaButton":281,"ctaLink":282},[237],{"data":26874,"content":26875,"nodeType":74},{},[26876,26882],{"data":26877,"content":26878,"nodeType":250},{},[26879],{"data":26880,"marks":26881,"value":249,"nodeType":82},{},[],{"data":26883,"content":26884,"nodeType":87},{},[26885],{"data":26886,"marks":26887,"value":257,"nodeType":82},{},[],{"metadata":26889,"sys":26892,"fields":26897},{"tags":26890,"concepts":26891},[],[],{"space":26893,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26895,"publishedVersion":62,"revision":44,"locale":29},{"sys":26894},{"type":12,"linkType":13,"id":14},{"sys":26896},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26898},{"url":273,"details":26899,"fileName":279,"contentType":280},{"size":275,"image":26900},{"width":277,"height":278},{"sys":26902,"fields":26905},{"id":26903,"createdAt":26904},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":26906,"slug":26907,"articleIntro":26906,"category":26908},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[26909],{"metadata":26910,"sys":26913,"fields":26920},{"tags":26911,"concepts":26912},[],[],{"space":26914,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26916,"publishedVersion":228,"revision":62,"contentType":26918,"locale":29},{"sys":26915},{"type":12,"linkType":13,"id":14},{"sys":26917},{"id":21,"type":12,"linkType":22},{"sys":26919},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26921,"metaTitle":238,"metaDescription":239,"mainTitle":26922,"subtitle":258,"heroImage":26937,"ctaButton":281,"ctaLink":282},[237],{"data":26923,"content":26924,"nodeType":74},{},[26925,26931],{"data":26926,"content":26927,"nodeType":250},{},[26928],{"data":26929,"marks":26930,"value":249,"nodeType":82},{},[],{"data":26932,"content":26933,"nodeType":87},{},[26934],{"data":26935,"marks":26936,"value":257,"nodeType":82},{},[],{"metadata":26938,"sys":26941,"fields":26946},{"tags":26939,"concepts":26940},[],[],{"space":26942,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26944,"publishedVersion":62,"revision":44,"locale":29},{"sys":26943},{"type":12,"linkType":13,"id":14},{"sys":26945},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26947},{"url":273,"details":26948,"fileName":279,"contentType":280},{"size":275,"image":26949},{"width":277,"height":278},{"sys":26951,"fields":26954},{"id":26952,"createdAt":26953},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":26955,"slug":26956,"articleIntro":26955,"category":26957},"Compte 6237 - Publications","compte-6237-publications",[26958],{"metadata":26959,"sys":26962,"fields":26969},{"tags":26960,"concepts":26961},[],[],{"space":26963,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":26965,"publishedVersion":228,"revision":62,"contentType":26967,"locale":29},{"sys":26964},{"type":12,"linkType":13,"id":14},{"sys":26966},{"id":21,"type":12,"linkType":22},{"sys":26968},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":26970,"metaTitle":238,"metaDescription":239,"mainTitle":26971,"subtitle":258,"heroImage":26986,"ctaButton":281,"ctaLink":282},[237],{"data":26972,"content":26973,"nodeType":74},{},[26974,26980],{"data":26975,"content":26976,"nodeType":250},{},[26977],{"data":26978,"marks":26979,"value":249,"nodeType":82},{},[],{"data":26981,"content":26982,"nodeType":87},{},[26983],{"data":26984,"marks":26985,"value":257,"nodeType":82},{},[],{"metadata":26987,"sys":26990,"fields":26995},{"tags":26988,"concepts":26989},[],[],{"space":26991,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":26993,"publishedVersion":62,"revision":44,"locale":29},{"sys":26992},{"type":12,"linkType":13,"id":14},{"sys":26994},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":26996},{"url":273,"details":26997,"fileName":279,"contentType":280},{"size":275,"image":26998},{"width":277,"height":278},{"sys":27000,"fields":27003},{"id":27001,"createdAt":27002},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":27004,"slug":27005,"articleIntro":27004,"category":27006},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[27007],{"metadata":27008,"sys":27011,"fields":27018},{"tags":27009,"concepts":27010},[],[],{"space":27012,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27014,"publishedVersion":228,"revision":62,"contentType":27016,"locale":29},{"sys":27013},{"type":12,"linkType":13,"id":14},{"sys":27015},{"id":21,"type":12,"linkType":22},{"sys":27017},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27019,"metaTitle":238,"metaDescription":239,"mainTitle":27020,"subtitle":258,"heroImage":27035,"ctaButton":281,"ctaLink":282},[237],{"data":27021,"content":27022,"nodeType":74},{},[27023,27029],{"data":27024,"content":27025,"nodeType":250},{},[27026],{"data":27027,"marks":27028,"value":249,"nodeType":82},{},[],{"data":27030,"content":27031,"nodeType":87},{},[27032],{"data":27033,"marks":27034,"value":257,"nodeType":82},{},[],{"metadata":27036,"sys":27039,"fields":27044},{"tags":27037,"concepts":27038},[],[],{"space":27040,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27042,"publishedVersion":62,"revision":44,"locale":29},{"sys":27041},{"type":12,"linkType":13,"id":14},{"sys":27043},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27045},{"url":273,"details":27046,"fileName":279,"contentType":280},{"size":275,"image":27047},{"width":277,"height":278},{"sys":27049,"fields":27052},{"id":27050,"createdAt":27051},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":27053,"slug":27054,"articleIntro":27053,"category":27055},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[27056],{"metadata":27057,"sys":27060,"fields":27067},{"tags":27058,"concepts":27059},[],[],{"space":27061,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27063,"publishedVersion":228,"revision":62,"contentType":27065,"locale":29},{"sys":27062},{"type":12,"linkType":13,"id":14},{"sys":27064},{"id":21,"type":12,"linkType":22},{"sys":27066},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27068,"metaTitle":238,"metaDescription":239,"mainTitle":27069,"subtitle":258,"heroImage":27084,"ctaButton":281,"ctaLink":282},[237],{"data":27070,"content":27071,"nodeType":74},{},[27072,27078],{"data":27073,"content":27074,"nodeType":250},{},[27075],{"data":27076,"marks":27077,"value":249,"nodeType":82},{},[],{"data":27079,"content":27080,"nodeType":87},{},[27081],{"data":27082,"marks":27083,"value":257,"nodeType":82},{},[],{"metadata":27085,"sys":27088,"fields":27093},{"tags":27086,"concepts":27087},[],[],{"space":27089,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27091,"publishedVersion":62,"revision":44,"locale":29},{"sys":27090},{"type":12,"linkType":13,"id":14},{"sys":27092},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27094},{"url":273,"details":27095,"fileName":279,"contentType":280},{"size":275,"image":27096},{"width":277,"height":278},{"sys":27098,"fields":27101},{"id":27099,"createdAt":27100},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":27102,"slug":27103,"articleIntro":27102,"category":27104},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[27105],{"metadata":27106,"sys":27109,"fields":27116},{"tags":27107,"concepts":27108},[],[],{"space":27110,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27112,"publishedVersion":228,"revision":62,"contentType":27114,"locale":29},{"sys":27111},{"type":12,"linkType":13,"id":14},{"sys":27113},{"id":21,"type":12,"linkType":22},{"sys":27115},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27117,"metaTitle":238,"metaDescription":239,"mainTitle":27118,"subtitle":258,"heroImage":27133,"ctaButton":281,"ctaLink":282},[237],{"data":27119,"content":27120,"nodeType":74},{},[27121,27127],{"data":27122,"content":27123,"nodeType":250},{},[27124],{"data":27125,"marks":27126,"value":249,"nodeType":82},{},[],{"data":27128,"content":27129,"nodeType":87},{},[27130],{"data":27131,"marks":27132,"value":257,"nodeType":82},{},[],{"metadata":27134,"sys":27137,"fields":27142},{"tags":27135,"concepts":27136},[],[],{"space":27138,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27140,"publishedVersion":62,"revision":44,"locale":29},{"sys":27139},{"type":12,"linkType":13,"id":14},{"sys":27141},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27143},{"url":273,"details":27144,"fileName":279,"contentType":280},{"size":275,"image":27145},{"width":277,"height":278},{"sys":27147,"fields":27150},{"id":27148,"createdAt":27149},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":27151,"slug":27152,"articleIntro":27151,"category":27153},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[27154],{"metadata":27155,"sys":27158,"fields":27165},{"tags":27156,"concepts":27157},[],[],{"space":27159,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27161,"publishedVersion":228,"revision":62,"contentType":27163,"locale":29},{"sys":27160},{"type":12,"linkType":13,"id":14},{"sys":27162},{"id":21,"type":12,"linkType":22},{"sys":27164},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27166,"metaTitle":238,"metaDescription":239,"mainTitle":27167,"subtitle":258,"heroImage":27182,"ctaButton":281,"ctaLink":282},[237],{"data":27168,"content":27169,"nodeType":74},{},[27170,27176],{"data":27171,"content":27172,"nodeType":250},{},[27173],{"data":27174,"marks":27175,"value":249,"nodeType":82},{},[],{"data":27177,"content":27178,"nodeType":87},{},[27179],{"data":27180,"marks":27181,"value":257,"nodeType":82},{},[],{"metadata":27183,"sys":27186,"fields":27191},{"tags":27184,"concepts":27185},[],[],{"space":27187,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27189,"publishedVersion":62,"revision":44,"locale":29},{"sys":27188},{"type":12,"linkType":13,"id":14},{"sys":27190},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27192},{"url":273,"details":27193,"fileName":279,"contentType":280},{"size":275,"image":27194},{"width":277,"height":278},{"sys":27196,"fields":27199},{"id":27197,"createdAt":27198},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":27200,"slug":27201,"articleIntro":27200,"category":27202},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[27203],{"metadata":27204,"sys":27207,"fields":27214},{"tags":27205,"concepts":27206},[],[],{"space":27208,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27210,"publishedVersion":228,"revision":62,"contentType":27212,"locale":29},{"sys":27209},{"type":12,"linkType":13,"id":14},{"sys":27211},{"id":21,"type":12,"linkType":22},{"sys":27213},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27215,"metaTitle":238,"metaDescription":239,"mainTitle":27216,"subtitle":258,"heroImage":27231,"ctaButton":281,"ctaLink":282},[237],{"data":27217,"content":27218,"nodeType":74},{},[27219,27225],{"data":27220,"content":27221,"nodeType":250},{},[27222],{"data":27223,"marks":27224,"value":249,"nodeType":82},{},[],{"data":27226,"content":27227,"nodeType":87},{},[27228],{"data":27229,"marks":27230,"value":257,"nodeType":82},{},[],{"metadata":27232,"sys":27235,"fields":27240},{"tags":27233,"concepts":27234},[],[],{"space":27236,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27238,"publishedVersion":62,"revision":44,"locale":29},{"sys":27237},{"type":12,"linkType":13,"id":14},{"sys":27239},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27241},{"url":273,"details":27242,"fileName":279,"contentType":280},{"size":275,"image":27243},{"width":277,"height":278},{"sys":27245,"fields":27248},{"id":27246,"createdAt":27247},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":27249,"slug":27250,"articleIntro":27249,"category":27251},"206 - Droit au bail","compte-206-droit-au-bail",[27252],{"metadata":27253,"sys":27256,"fields":27263},{"tags":27254,"concepts":27255},[],[],{"space":27257,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27259,"publishedVersion":228,"revision":62,"contentType":27261,"locale":29},{"sys":27258},{"type":12,"linkType":13,"id":14},{"sys":27260},{"id":21,"type":12,"linkType":22},{"sys":27262},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27264,"metaTitle":238,"metaDescription":239,"mainTitle":27265,"subtitle":258,"heroImage":27280,"ctaButton":281,"ctaLink":282},[237],{"data":27266,"content":27267,"nodeType":74},{},[27268,27274],{"data":27269,"content":27270,"nodeType":250},{},[27271],{"data":27272,"marks":27273,"value":249,"nodeType":82},{},[],{"data":27275,"content":27276,"nodeType":87},{},[27277],{"data":27278,"marks":27279,"value":257,"nodeType":82},{},[],{"metadata":27281,"sys":27284,"fields":27289},{"tags":27282,"concepts":27283},[],[],{"space":27285,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27287,"publishedVersion":62,"revision":44,"locale":29},{"sys":27286},{"type":12,"linkType":13,"id":14},{"sys":27288},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27290},{"url":273,"details":27291,"fileName":279,"contentType":280},{"size":275,"image":27292},{"width":277,"height":278},{"sys":27294,"fields":27297},{"id":27295,"createdAt":27296},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":27298,"slug":27299,"articleIntro":27298,"category":27300},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[27301],{"metadata":27302,"sys":27305,"fields":27312},{"tags":27303,"concepts":27304},[],[],{"space":27306,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27308,"publishedVersion":228,"revision":62,"contentType":27310,"locale":29},{"sys":27307},{"type":12,"linkType":13,"id":14},{"sys":27309},{"id":21,"type":12,"linkType":22},{"sys":27311},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27313,"metaTitle":238,"metaDescription":239,"mainTitle":27314,"subtitle":258,"heroImage":27329,"ctaButton":281,"ctaLink":282},[237],{"data":27315,"content":27316,"nodeType":74},{},[27317,27323],{"data":27318,"content":27319,"nodeType":250},{},[27320],{"data":27321,"marks":27322,"value":249,"nodeType":82},{},[],{"data":27324,"content":27325,"nodeType":87},{},[27326],{"data":27327,"marks":27328,"value":257,"nodeType":82},{},[],{"metadata":27330,"sys":27333,"fields":27338},{"tags":27331,"concepts":27332},[],[],{"space":27334,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27336,"publishedVersion":62,"revision":44,"locale":29},{"sys":27335},{"type":12,"linkType":13,"id":14},{"sys":27337},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27339},{"url":273,"details":27340,"fileName":279,"contentType":280},{"size":275,"image":27341},{"width":277,"height":278},{"sys":27343,"fields":27346},{"id":27344,"createdAt":27345},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":27347,"slug":27348,"articleIntro":27347,"category":27349},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[27350],{"metadata":27351,"sys":27354,"fields":27361},{"tags":27352,"concepts":27353},[],[],{"space":27355,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27357,"publishedVersion":228,"revision":62,"contentType":27359,"locale":29},{"sys":27356},{"type":12,"linkType":13,"id":14},{"sys":27358},{"id":21,"type":12,"linkType":22},{"sys":27360},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27362,"metaTitle":238,"metaDescription":239,"mainTitle":27363,"subtitle":258,"heroImage":27378,"ctaButton":281,"ctaLink":282},[237],{"data":27364,"content":27365,"nodeType":74},{},[27366,27372],{"data":27367,"content":27368,"nodeType":250},{},[27369],{"data":27370,"marks":27371,"value":249,"nodeType":82},{},[],{"data":27373,"content":27374,"nodeType":87},{},[27375],{"data":27376,"marks":27377,"value":257,"nodeType":82},{},[],{"metadata":27379,"sys":27382,"fields":27387},{"tags":27380,"concepts":27381},[],[],{"space":27383,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27385,"publishedVersion":62,"revision":44,"locale":29},{"sys":27384},{"type":12,"linkType":13,"id":14},{"sys":27386},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27388},{"url":273,"details":27389,"fileName":279,"contentType":280},{"size":275,"image":27390},{"width":277,"height":278},{"sys":27392,"fields":27395},{"id":27393,"createdAt":27394},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":27396,"slug":27397,"articleIntro":27396,"category":27398},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[27399],{"metadata":27400,"sys":27403,"fields":27410},{"tags":27401,"concepts":27402},[],[],{"space":27404,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27406,"publishedVersion":228,"revision":62,"contentType":27408,"locale":29},{"sys":27405},{"type":12,"linkType":13,"id":14},{"sys":27407},{"id":21,"type":12,"linkType":22},{"sys":27409},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27411,"metaTitle":238,"metaDescription":239,"mainTitle":27412,"subtitle":258,"heroImage":27427,"ctaButton":281,"ctaLink":282},[237],{"data":27413,"content":27414,"nodeType":74},{},[27415,27421],{"data":27416,"content":27417,"nodeType":250},{},[27418],{"data":27419,"marks":27420,"value":249,"nodeType":82},{},[],{"data":27422,"content":27423,"nodeType":87},{},[27424],{"data":27425,"marks":27426,"value":257,"nodeType":82},{},[],{"metadata":27428,"sys":27431,"fields":27436},{"tags":27429,"concepts":27430},[],[],{"space":27432,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27434,"publishedVersion":62,"revision":44,"locale":29},{"sys":27433},{"type":12,"linkType":13,"id":14},{"sys":27435},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27437},{"url":273,"details":27438,"fileName":279,"contentType":280},{"size":275,"image":27439},{"width":277,"height":278},{"sys":27441,"fields":27444},{"id":27442,"createdAt":27443},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":27445,"slug":27446,"articleIntro":-1,"category":27447},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[27448],{"metadata":27449,"sys":27452,"fields":27459},{"tags":27450,"concepts":27451},[],[],{"space":27453,"id":223,"type":16,"createdAt":224,"updatedAt":225,"environment":27455,"publishedVersion":228,"revision":62,"contentType":27457,"locale":29},{"sys":27454},{"type":12,"linkType":13,"id":14},{"sys":27456},{"id":21,"type":12,"linkType":22},{"sys":27458},{"type":12,"linkType":27,"id":231},{"contentfulName":233,"modelCategoryName":234,"slug":235,"contentTypeSlug":27460,"metaTitle":238,"metaDescription":239,"mainTitle":27461,"subtitle":258,"heroImage":27476,"ctaButton":281,"ctaLink":282},[237],{"data":27462,"content":27463,"nodeType":74},{},[27464,27470],{"data":27465,"content":27466,"nodeType":250},{},[27467],{"data":27468,"marks":27469,"value":249,"nodeType":82},{},[],{"data":27471,"content":27472,"nodeType":87},{},[27473],{"data":27474,"marks":27475,"value":257,"nodeType":82},{},[],{"metadata":27477,"sys":27480,"fields":27485},{"tags":27478,"concepts":27479},[],[],{"space":27481,"id":266,"type":58,"createdAt":267,"updatedAt":267,"environment":27483,"publishedVersion":62,"revision":44,"locale":29},{"sys":27482},{"type":12,"linkType":13,"id":14},{"sys":27484},{"id":21,"type":12,"linkType":22},{"title":271,"description":257,"file":27486},{"url":273,"details":27487,"fileName":279,"contentType":280},{"size":275,"image":27488},{"width":277,"height":278},1780321810473]