[{"data":1,"prerenderedAt":27581},["ShallowReactive",2],{"tip-plan-comptable-compte-44566-tva-sur-autres-biens-et-services":3,"plan-comptable-compte-44566-tva-sur-autres-biens-et-services-similars":375},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-44566-tva-sur-autres-biens-et-services",{"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","7MRw50fyf1ABQT0kAbtP8L","Entry","2025-04-25T13:18:50.353Z","2025-05-26T13:17:25.395Z",{"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":305,"faq_structured_data":306,"category":307},"Compte 44566 - TVA sur autres biens et services",{"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",{},[77,86,104,120,128,136,143,150,166,182,197,213,220,227,234,250,266,282,298],{"nodeType":78,"data":79,"content":80},"heading-2",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Description du compte 44566",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90,94,100],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 44566 est une subdivision du compte 4456 \"Taxes sur le chiffre d'affaires déductibles\" qui enregistre spécifiquement la ",[],{},{"nodeType":82,"value":95,"marks":96,"data":99},"TVA déductible sur les achats de biens et services",[97],{"type":98},"bold",{},{"nodeType":82,"value":101,"marks":102,"data":103}," autres que les immobilisations.",[],{},{"nodeType":87,"data":105,"content":106},{},[107,111,116],{"nodeType":82,"value":108,"marks":109,"data":110},"Ce compte permet de suivre les montants de TVA que l'entreprise peut récupérer sur ses achats courants conformément à la législation fiscale en vigueur. Il s'agit d'une ",[],{},{"nodeType":82,"value":112,"marks":113,"data":115},"créance sur le Trésor public",[114],{"type":98},{},{"nodeType":82,"value":117,"marks":118,"data":119}," qui sera généralement déduite de la TVA collectée lors de la déclaration périodique.",[],{},{"nodeType":87,"data":121,"content":122},{},[123],{"nodeType":82,"value":124,"marks":125,"data":127},"Nature du compte : Débiteur",[126],{"type":98},{},{"nodeType":87,"data":129,"content":130},{},[131],{"nodeType":82,"value":132,"marks":133,"data":135},"Contrepartie fréquente : Compte 401 (Fournisseurs)",[134],{"type":98},{},{"nodeType":78,"data":137,"content":138},{},[139],{"nodeType":82,"value":140,"marks":141,"data":142},"Quand utiliser le compte 44566 ?",[],{},{"nodeType":87,"data":144,"content":145},{},[146],{"nodeType":82,"value":147,"marks":148,"data":149},"Le compte 44566 est utilisé dans les situations suivantes :",[],{},{"nodeType":87,"data":151,"content":152},{},[153,157,162],{"nodeType":82,"value":154,"marks":155,"data":156},"- Lors de la ",[],{},{"nodeType":82,"value":158,"marks":159,"data":161},"réception de factures d'achats",[160],{"type":98},{},{"nodeType":82,"value":163,"marks":164,"data":165}," de biens et services courants incluant de la TVA déductible",[],{},{"nodeType":87,"data":167,"content":168},{},[169,173,178],{"nodeType":82,"value":170,"marks":171,"data":172},"- Pour les ",[],{},{"nodeType":82,"value":174,"marks":175,"data":177},"frais généraux",[176],{"type":98},{},{"nodeType":82,"value":179,"marks":180,"data":181}," de l'entreprise (fournitures, services extérieurs, etc.)",[],{},{"nodeType":87,"data":183,"content":184},{},[185,188,193],{"nodeType":82,"value":170,"marks":186,"data":187},[],{},{"nodeType":82,"value":189,"marks":190,"data":192},"achats non immobilisés",[191],{"type":98},{},{"nodeType":82,"value":194,"marks":195,"data":196}," comme les petits équipements, consommables ou prestations diverses",[],{},{"nodeType":87,"data":198,"content":199},{},[200,204,209],{"nodeType":82,"value":201,"marks":202,"data":203},"- Lors d'",[],{},{"nodeType":82,"value":205,"marks":206,"data":208},"achats intracommunautaires",[207],{"type":98},{},{"nodeType":82,"value":210,"marks":211,"data":212}," pour lesquels la TVA est auto-liquidée (en contrepartie du compte 4452)",[],{},{"nodeType":87,"data":214,"content":215},{},[216],{"nodeType":82,"value":217,"marks":218,"data":219},"Il se distingue du compte 44562 qui enregistre uniquement la TVA déductible sur les immobilisations acquises par l'entreprise.",[],{},{"nodeType":78,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"Implications fiscales du compte 44566",[],{},{"nodeType":87,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"L'utilisation correcte du compte 44566 a des implications fiscales importantes :",[],{},{"nodeType":87,"data":235,"content":236},{},[237,241,246],{"nodeType":82,"value":238,"marks":239,"data":240},"- La TVA enregistrée dans ce compte est ",[],{},{"nodeType":82,"value":242,"marks":243,"data":245},"déductible de la TVA collectée",[244],{"type":98},{},{"nodeType":82,"value":247,"marks":248,"data":249}," (compte 44571), réduisant ainsi le montant à verser à l'administration fiscale",[],{},{"nodeType":87,"data":251,"content":252},{},[253,257,262],{"nodeType":82,"value":254,"marks":255,"data":256},"- La déductibilité est soumise à des ",[],{},{"nodeType":82,"value":258,"marks":259,"data":261},"conditions strictes",[260],{"type":98},{},{"nodeType":82,"value":263,"marks":264,"data":265}," définies par la législation fiscale (facture conforme, lien avec l'activité professionnelle)",[],{},{"nodeType":87,"data":267,"content":268},{},[269,273,278],{"nodeType":82,"value":270,"marks":271,"data":272},"- Le suivi précis de ce compte est essentiel pour ",[],{},{"nodeType":82,"value":274,"marks":275,"data":277},"optimiser la trésorerie",[276],{"type":98},{},{"nodeType":82,"value":279,"marks":280,"data":281}," de l'entreprise et éviter les redressements fiscaux",[],{},{"nodeType":87,"data":283,"content":284},{},[285,289,294],{"nodeType":82,"value":286,"marks":287,"data":288},"- Lors de la déclaration de TVA, le solde de ce compte est généralement ",[],{},{"nodeType":82,"value":290,"marks":291,"data":293},"viré au compte 44551",[292],{"type":98},{},{"nodeType":82,"value":295,"marks":296,"data":297}," (TVA à décaisser) ou au compte 44567 (Crédit de TVA à reporter) selon que l'entreprise est en position débitrice ou créditrice",[],{},{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"La TVA déductible enregistrée au compte 44566 permet à l'entreprise de récupérer la taxe payée sur ses achats courants, ce qui constitue un élément important de sa gestion financière et fiscale.",[],{},"compte-44566-tva-sur-autres-biens-et-services",false,[308],{"metadata":309,"sys":312,"fields":324},{"tags":310,"concepts":311},[],[],{"space":313,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":318,"publishedVersion":320,"revision":62,"contentType":321,"locale":29},{"sys":314},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":319},{"id":21,"type":12,"linkType":22},24,{"sys":322},{"type":12,"linkType":27,"id":323},"category",{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":328,"metaTitle":330,"metaDescription":331,"mainTitle":332,"subtitle":350,"heroImage":351,"ctaButton":373,"ctaLink":374},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[329],"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":333,"content":334,"nodeType":74},{},[335,343],{"data":336,"content":337,"nodeType":342},{},[338],{"data":339,"marks":340,"value":341,"nodeType":82},{},[],"Plan comptable général","heading-1",{"data":344,"content":345,"nodeType":87},{},[346],{"data":347,"marks":348,"value":349,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":352,"sys":355,"fields":362},{"tags":353,"concepts":354},[],[],{"space":356,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":360,"publishedVersion":62,"revision":44,"locale":29},{"sys":357},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":361},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":364},"Facturation",{"url":365,"details":366,"fileName":371,"contentType":372},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":367,"image":368},246703,{"width":369,"height":370},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[376,425,474,523,573,622,671,720,769,818,867,916,965,1014,1063,1112,1161,1210,1259,1308,1357,1406,1455,1504,1553,1602,1651,1700,1749,1798,1847,1896,1945,1994,2043,2092,2141,2190,2239,2288,2337,2386,2435,2484,2533,2582,2631,2680,2729,2778,2828,2877,2927,2976,3026,3075,3124,3173,3222,3271,3320,3369,3418,3467,3516,3565,3614,3663,3712,3761,3810,3859,3908,3957,4006,4055,4104,4153,4202,4251,4300,4349,4398,4447,4496,4545,4594,4643,4692,4741,4790,4839,4888,4937,4986,5035,5084,5133,5182,5231,5281,5330,5379,5428,5477,5527,5576,5625,5674,5723,5772,5821,5870,5919,5968,6017,6066,6116,6165,6214,6263,6312,6361,6410,6459,6508,6557,6606,6655,6704,6753,6802,6851,6900,6949,6998,7047,7096,7145,7194,7243,7292,7341,7390,7439,7488,7537,7586,7635,7684,7733,7782,7831,7880,7929,7978,8027,8076,8125,8174,8223,8272,8321,8370,8419,8468,8517,8566,8615,8664,8713,8762,8811,8860,8909,8958,9007,9056,9105,9154,9203,9252,9301,9350,9399,9448,9497,9546,9595,9644,9693,9742,9791,9840,9889,9938,9987,10036,10085,10134,10183,10232,10281,10330,10379,10428,10478,10527,10576,10625,10674,10723,10772,10821,10870,10919,10968,11018,11067,11116,11165,11214,11263,11312,11361,11410,11459,11508,11557,11607,11656,11705,11754,11803,11852,11901,11950,11999,12048,12097,12146,12195,12244,12293,12342,12391,12440,12489,12538,12587,12636,12685,12734,12783,12832,12881,12930,12979,13028,13077,13126,13175,13224,13273,13322,13371,13420,13469,13518,13567,13616,13665,13714,13763,13812,13861,13910,13959,14008,14057,14106,14155,14204,14253,14302,14351,14400,14449,14498,14547,14596,14645,14694,14744,14793,14842,14891,14940,14989,15038,15087,15136,15185,15234,15283,15332,15381,15430,15479,15528,15577,15626,15675,15724,15773,15822,15871,15920,15969,16018,16067,16116,16165,16213,16262,16311,16360,16409,16458,16507,16556,16605,16654,16703,16752,16801,16850,16899,16948,16997,17046,17095,17144,17193,17242,17291,17340,17390,17439,17484,17533,17582,17631,17680,17729,17778,17827,17876,17925,17974,18023,18072,18121,18170,18219,18268,18317,18366,18415,18464,18513,18562,18611,18660,18709,18758,18807,18856,18905,18955,19004,19053,19102,19151,19200,19249,19298,19347,19396,19445,19494,19543,19592,19641,19690,19739,19788,19837,19885,19934,19983,20032,20081,20130,20179,20228,20277,20326,20375,20424,20473,20522,20571,20620,20669,20718,20767,20815,20864,20913,20962,21011,21060,21109,21158,21207,21257,21306,21355,21404,21454,21503,21552,21601,21650,21699,21749,21798,21847,21896,21945,21994,22043,22092,22141,22190,22239,22288,22337,22386,22435,22484,22533,22582,22631,22680,22729,22778,22827,22876,22925,22974,23023,23072,23121,23170,23219,23268,23317,23366,23415,23464,23513,23562,23611,23660,23710,23759,23808,23857,23906,23955,24004,24054,24103,24152,24201,24250,24299,24348,24397,24446,24495,24544,24593,24642,24691,24740,24789,24838,24887,24936,24985,25033,25082,25131,25180,25229,25278,25327,25376,25425,25474,25522,25571,25620,25669,25718,25767,25816,25865,25913,25962,26011,26060,26110,26159,26208,26257,26306,26355,26404,26453,26502,26551,26600,26649,26698,26747,26796,26845,26894,26943,26992,27041,27091,27140,27189,27238,27287,27336,27385,27434,27483,27532],{"sys":377,"fields":380},{"id":378,"createdAt":379},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":381,"slug":382,"articleIntro":-1,"category":383},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[384],{"metadata":385,"sys":388,"fields":395},{"tags":386,"concepts":387},[],[],{"space":389,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":391,"publishedVersion":320,"revision":62,"contentType":393,"locale":29},{"sys":390},{"type":12,"linkType":13,"id":14},{"sys":392},{"id":21,"type":12,"linkType":22},{"sys":394},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":396,"metaTitle":330,"metaDescription":331,"mainTitle":397,"subtitle":350,"heroImage":412,"ctaButton":373,"ctaLink":374},[329],{"data":398,"content":399,"nodeType":74},{},[400,406],{"data":401,"content":402,"nodeType":342},{},[403],{"data":404,"marks":405,"value":341,"nodeType":82},{},[],{"data":407,"content":408,"nodeType":87},{},[409],{"data":410,"marks":411,"value":349,"nodeType":82},{},[],{"metadata":413,"sys":416,"fields":421},{"tags":414,"concepts":415},[],[],{"space":417,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":419,"publishedVersion":62,"revision":44,"locale":29},{"sys":418},{"type":12,"linkType":13,"id":14},{"sys":420},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":422},{"url":365,"details":423,"fileName":371,"contentType":372},{"size":367,"image":424},{"width":369,"height":370},{"sys":426,"fields":429},{"id":427,"createdAt":428},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":430,"slug":431,"articleIntro":-1,"category":432},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[433],{"metadata":434,"sys":437,"fields":444},{"tags":435,"concepts":436},[],[],{"space":438,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":440,"publishedVersion":320,"revision":62,"contentType":442,"locale":29},{"sys":439},{"type":12,"linkType":13,"id":14},{"sys":441},{"id":21,"type":12,"linkType":22},{"sys":443},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":445,"metaTitle":330,"metaDescription":331,"mainTitle":446,"subtitle":350,"heroImage":461,"ctaButton":373,"ctaLink":374},[329],{"data":447,"content":448,"nodeType":74},{},[449,455],{"data":450,"content":451,"nodeType":342},{},[452],{"data":453,"marks":454,"value":341,"nodeType":82},{},[],{"data":456,"content":457,"nodeType":87},{},[458],{"data":459,"marks":460,"value":349,"nodeType":82},{},[],{"metadata":462,"sys":465,"fields":470},{"tags":463,"concepts":464},[],[],{"space":466,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":468,"publishedVersion":62,"revision":44,"locale":29},{"sys":467},{"type":12,"linkType":13,"id":14},{"sys":469},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":471},{"url":365,"details":472,"fileName":371,"contentType":372},{"size":367,"image":473},{"width":369,"height":370},{"sys":475,"fields":478},{"id":476,"createdAt":477},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":479,"slug":480,"articleIntro":479,"category":481},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[482],{"metadata":483,"sys":486,"fields":493},{"tags":484,"concepts":485},[],[],{"space":487,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":489,"publishedVersion":320,"revision":62,"contentType":491,"locale":29},{"sys":488},{"type":12,"linkType":13,"id":14},{"sys":490},{"id":21,"type":12,"linkType":22},{"sys":492},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":494,"metaTitle":330,"metaDescription":331,"mainTitle":495,"subtitle":350,"heroImage":510,"ctaButton":373,"ctaLink":374},[329],{"data":496,"content":497,"nodeType":74},{},[498,504],{"data":499,"content":500,"nodeType":342},{},[501],{"data":502,"marks":503,"value":341,"nodeType":82},{},[],{"data":505,"content":506,"nodeType":87},{},[507],{"data":508,"marks":509,"value":349,"nodeType":82},{},[],{"metadata":511,"sys":514,"fields":519},{"tags":512,"concepts":513},[],[],{"space":515,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":517,"publishedVersion":62,"revision":44,"locale":29},{"sys":516},{"type":12,"linkType":13,"id":14},{"sys":518},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":520},{"url":365,"details":521,"fileName":371,"contentType":372},{"size":367,"image":522},{"width":369,"height":370},{"sys":524,"fields":527},{"id":525,"createdAt":526},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":528,"slug":529,"articleIntro":530,"category":531},"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",[532],{"metadata":533,"sys":536,"fields":543},{"tags":534,"concepts":535},[],[],{"space":537,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":539,"publishedVersion":320,"revision":62,"contentType":541,"locale":29},{"sys":538},{"type":12,"linkType":13,"id":14},{"sys":540},{"id":21,"type":12,"linkType":22},{"sys":542},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":544,"metaTitle":330,"metaDescription":331,"mainTitle":545,"subtitle":350,"heroImage":560,"ctaButton":373,"ctaLink":374},[329],{"data":546,"content":547,"nodeType":74},{},[548,554],{"data":549,"content":550,"nodeType":342},{},[551],{"data":552,"marks":553,"value":341,"nodeType":82},{},[],{"data":555,"content":556,"nodeType":87},{},[557],{"data":558,"marks":559,"value":349,"nodeType":82},{},[],{"metadata":561,"sys":564,"fields":569},{"tags":562,"concepts":563},[],[],{"space":565,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":567,"publishedVersion":62,"revision":44,"locale":29},{"sys":566},{"type":12,"linkType":13,"id":14},{"sys":568},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":570},{"url":365,"details":571,"fileName":371,"contentType":372},{"size":367,"image":572},{"width":369,"height":370},{"sys":574,"fields":577},{"id":575,"createdAt":576},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":578,"slug":579,"articleIntro":578,"category":580},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[581],{"metadata":582,"sys":585,"fields":592},{"tags":583,"concepts":584},[],[],{"space":586,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":588,"publishedVersion":320,"revision":62,"contentType":590,"locale":29},{"sys":587},{"type":12,"linkType":13,"id":14},{"sys":589},{"id":21,"type":12,"linkType":22},{"sys":591},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":593,"metaTitle":330,"metaDescription":331,"mainTitle":594,"subtitle":350,"heroImage":609,"ctaButton":373,"ctaLink":374},[329],{"data":595,"content":596,"nodeType":74},{},[597,603],{"data":598,"content":599,"nodeType":342},{},[600],{"data":601,"marks":602,"value":341,"nodeType":82},{},[],{"data":604,"content":605,"nodeType":87},{},[606],{"data":607,"marks":608,"value":349,"nodeType":82},{},[],{"metadata":610,"sys":613,"fields":618},{"tags":611,"concepts":612},[],[],{"space":614,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":616,"publishedVersion":62,"revision":44,"locale":29},{"sys":615},{"type":12,"linkType":13,"id":14},{"sys":617},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":619},{"url":365,"details":620,"fileName":371,"contentType":372},{"size":367,"image":621},{"width":369,"height":370},{"sys":623,"fields":626},{"id":624,"createdAt":625},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":627,"slug":628,"articleIntro":627,"category":629},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[630],{"metadata":631,"sys":634,"fields":641},{"tags":632,"concepts":633},[],[],{"space":635,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":637,"publishedVersion":320,"revision":62,"contentType":639,"locale":29},{"sys":636},{"type":12,"linkType":13,"id":14},{"sys":638},{"id":21,"type":12,"linkType":22},{"sys":640},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":642,"metaTitle":330,"metaDescription":331,"mainTitle":643,"subtitle":350,"heroImage":658,"ctaButton":373,"ctaLink":374},[329],{"data":644,"content":645,"nodeType":74},{},[646,652],{"data":647,"content":648,"nodeType":342},{},[649],{"data":650,"marks":651,"value":341,"nodeType":82},{},[],{"data":653,"content":654,"nodeType":87},{},[655],{"data":656,"marks":657,"value":349,"nodeType":82},{},[],{"metadata":659,"sys":662,"fields":667},{"tags":660,"concepts":661},[],[],{"space":663,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":665,"publishedVersion":62,"revision":44,"locale":29},{"sys":664},{"type":12,"linkType":13,"id":14},{"sys":666},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":668},{"url":365,"details":669,"fileName":371,"contentType":372},{"size":367,"image":670},{"width":369,"height":370},{"sys":672,"fields":675},{"id":673,"createdAt":674},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":676,"slug":677,"articleIntro":676,"category":678},"Compte 53 - Caisse","compte-53-caisse",[679],{"metadata":680,"sys":683,"fields":690},{"tags":681,"concepts":682},[],[],{"space":684,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":686,"publishedVersion":320,"revision":62,"contentType":688,"locale":29},{"sys":685},{"type":12,"linkType":13,"id":14},{"sys":687},{"id":21,"type":12,"linkType":22},{"sys":689},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":691,"metaTitle":330,"metaDescription":331,"mainTitle":692,"subtitle":350,"heroImage":707,"ctaButton":373,"ctaLink":374},[329],{"data":693,"content":694,"nodeType":74},{},[695,701],{"data":696,"content":697,"nodeType":342},{},[698],{"data":699,"marks":700,"value":341,"nodeType":82},{},[],{"data":702,"content":703,"nodeType":87},{},[704],{"data":705,"marks":706,"value":349,"nodeType":82},{},[],{"metadata":708,"sys":711,"fields":716},{"tags":709,"concepts":710},[],[],{"space":712,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":714,"publishedVersion":62,"revision":44,"locale":29},{"sys":713},{"type":12,"linkType":13,"id":14},{"sys":715},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":717},{"url":365,"details":718,"fileName":371,"contentType":372},{"size":367,"image":719},{"width":369,"height":370},{"sys":721,"fields":724},{"id":722,"createdAt":723},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":725,"slug":726,"articleIntro":725,"category":727},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[728],{"metadata":729,"sys":732,"fields":739},{"tags":730,"concepts":731},[],[],{"space":733,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":735,"publishedVersion":320,"revision":62,"contentType":737,"locale":29},{"sys":734},{"type":12,"linkType":13,"id":14},{"sys":736},{"id":21,"type":12,"linkType":22},{"sys":738},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":740,"metaTitle":330,"metaDescription":331,"mainTitle":741,"subtitle":350,"heroImage":756,"ctaButton":373,"ctaLink":374},[329],{"data":742,"content":743,"nodeType":74},{},[744,750],{"data":745,"content":746,"nodeType":342},{},[747],{"data":748,"marks":749,"value":341,"nodeType":82},{},[],{"data":751,"content":752,"nodeType":87},{},[753],{"data":754,"marks":755,"value":349,"nodeType":82},{},[],{"metadata":757,"sys":760,"fields":765},{"tags":758,"concepts":759},[],[],{"space":761,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":763,"publishedVersion":62,"revision":44,"locale":29},{"sys":762},{"type":12,"linkType":13,"id":14},{"sys":764},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":766},{"url":365,"details":767,"fileName":371,"contentType":372},{"size":367,"image":768},{"width":369,"height":370},{"sys":770,"fields":773},{"id":771,"createdAt":772},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":774,"slug":775,"articleIntro":774,"category":776},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[777],{"metadata":778,"sys":781,"fields":788},{"tags":779,"concepts":780},[],[],{"space":782,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":784,"publishedVersion":320,"revision":62,"contentType":786,"locale":29},{"sys":783},{"type":12,"linkType":13,"id":14},{"sys":785},{"id":21,"type":12,"linkType":22},{"sys":787},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":789,"metaTitle":330,"metaDescription":331,"mainTitle":790,"subtitle":350,"heroImage":805,"ctaButton":373,"ctaLink":374},[329],{"data":791,"content":792,"nodeType":74},{},[793,799],{"data":794,"content":795,"nodeType":342},{},[796],{"data":797,"marks":798,"value":341,"nodeType":82},{},[],{"data":800,"content":801,"nodeType":87},{},[802],{"data":803,"marks":804,"value":349,"nodeType":82},{},[],{"metadata":806,"sys":809,"fields":814},{"tags":807,"concepts":808},[],[],{"space":810,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":812,"publishedVersion":62,"revision":44,"locale":29},{"sys":811},{"type":12,"linkType":13,"id":14},{"sys":813},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":815},{"url":365,"details":816,"fileName":371,"contentType":372},{"size":367,"image":817},{"width":369,"height":370},{"sys":819,"fields":822},{"id":820,"createdAt":821},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":823,"slug":824,"articleIntro":-1,"category":825},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[826],{"metadata":827,"sys":830,"fields":837},{"tags":828,"concepts":829},[],[],{"space":831,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":833,"publishedVersion":320,"revision":62,"contentType":835,"locale":29},{"sys":832},{"type":12,"linkType":13,"id":14},{"sys":834},{"id":21,"type":12,"linkType":22},{"sys":836},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":838,"metaTitle":330,"metaDescription":331,"mainTitle":839,"subtitle":350,"heroImage":854,"ctaButton":373,"ctaLink":374},[329],{"data":840,"content":841,"nodeType":74},{},[842,848],{"data":843,"content":844,"nodeType":342},{},[845],{"data":846,"marks":847,"value":341,"nodeType":82},{},[],{"data":849,"content":850,"nodeType":87},{},[851],{"data":852,"marks":853,"value":349,"nodeType":82},{},[],{"metadata":855,"sys":858,"fields":863},{"tags":856,"concepts":857},[],[],{"space":859,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":861,"publishedVersion":62,"revision":44,"locale":29},{"sys":860},{"type":12,"linkType":13,"id":14},{"sys":862},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":864},{"url":365,"details":865,"fileName":371,"contentType":372},{"size":367,"image":866},{"width":369,"height":370},{"sys":868,"fields":871},{"id":869,"createdAt":870},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":872,"slug":873,"articleIntro":872,"category":874},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[875],{"metadata":876,"sys":879,"fields":886},{"tags":877,"concepts":878},[],[],{"space":880,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":882,"publishedVersion":320,"revision":62,"contentType":884,"locale":29},{"sys":881},{"type":12,"linkType":13,"id":14},{"sys":883},{"id":21,"type":12,"linkType":22},{"sys":885},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":887,"metaTitle":330,"metaDescription":331,"mainTitle":888,"subtitle":350,"heroImage":903,"ctaButton":373,"ctaLink":374},[329],{"data":889,"content":890,"nodeType":74},{},[891,897],{"data":892,"content":893,"nodeType":342},{},[894],{"data":895,"marks":896,"value":341,"nodeType":82},{},[],{"data":898,"content":899,"nodeType":87},{},[900],{"data":901,"marks":902,"value":349,"nodeType":82},{},[],{"metadata":904,"sys":907,"fields":912},{"tags":905,"concepts":906},[],[],{"space":908,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":910,"publishedVersion":62,"revision":44,"locale":29},{"sys":909},{"type":12,"linkType":13,"id":14},{"sys":911},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":913},{"url":365,"details":914,"fileName":371,"contentType":372},{"size":367,"image":915},{"width":369,"height":370},{"sys":917,"fields":920},{"id":918,"createdAt":919},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":921,"slug":922,"articleIntro":-1,"category":923},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[924],{"metadata":925,"sys":928,"fields":935},{"tags":926,"concepts":927},[],[],{"space":929,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":931,"publishedVersion":320,"revision":62,"contentType":933,"locale":29},{"sys":930},{"type":12,"linkType":13,"id":14},{"sys":932},{"id":21,"type":12,"linkType":22},{"sys":934},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":936,"metaTitle":330,"metaDescription":331,"mainTitle":937,"subtitle":350,"heroImage":952,"ctaButton":373,"ctaLink":374},[329],{"data":938,"content":939,"nodeType":74},{},[940,946],{"data":941,"content":942,"nodeType":342},{},[943],{"data":944,"marks":945,"value":341,"nodeType":82},{},[],{"data":947,"content":948,"nodeType":87},{},[949],{"data":950,"marks":951,"value":349,"nodeType":82},{},[],{"metadata":953,"sys":956,"fields":961},{"tags":954,"concepts":955},[],[],{"space":957,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":959,"publishedVersion":62,"revision":44,"locale":29},{"sys":958},{"type":12,"linkType":13,"id":14},{"sys":960},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":962},{"url":365,"details":963,"fileName":371,"contentType":372},{"size":367,"image":964},{"width":369,"height":370},{"sys":966,"fields":969},{"id":967,"createdAt":968},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":970,"slug":971,"articleIntro":-1,"category":972},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[973],{"metadata":974,"sys":977,"fields":984},{"tags":975,"concepts":976},[],[],{"space":978,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":980,"publishedVersion":320,"revision":62,"contentType":982,"locale":29},{"sys":979},{"type":12,"linkType":13,"id":14},{"sys":981},{"id":21,"type":12,"linkType":22},{"sys":983},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":985,"metaTitle":330,"metaDescription":331,"mainTitle":986,"subtitle":350,"heroImage":1001,"ctaButton":373,"ctaLink":374},[329],{"data":987,"content":988,"nodeType":74},{},[989,995],{"data":990,"content":991,"nodeType":342},{},[992],{"data":993,"marks":994,"value":341,"nodeType":82},{},[],{"data":996,"content":997,"nodeType":87},{},[998],{"data":999,"marks":1000,"value":349,"nodeType":82},{},[],{"metadata":1002,"sys":1005,"fields":1010},{"tags":1003,"concepts":1004},[],[],{"space":1006,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1008,"publishedVersion":62,"revision":44,"locale":29},{"sys":1007},{"type":12,"linkType":13,"id":14},{"sys":1009},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1011},{"url":365,"details":1012,"fileName":371,"contentType":372},{"size":367,"image":1013},{"width":369,"height":370},{"sys":1015,"fields":1018},{"id":1016,"createdAt":1017},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":1019,"slug":1020,"articleIntro":1019,"category":1021},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[1022],{"metadata":1023,"sys":1026,"fields":1033},{"tags":1024,"concepts":1025},[],[],{"space":1027,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1029,"publishedVersion":320,"revision":62,"contentType":1031,"locale":29},{"sys":1028},{"type":12,"linkType":13,"id":14},{"sys":1030},{"id":21,"type":12,"linkType":22},{"sys":1032},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1034,"metaTitle":330,"metaDescription":331,"mainTitle":1035,"subtitle":350,"heroImage":1050,"ctaButton":373,"ctaLink":374},[329],{"data":1036,"content":1037,"nodeType":74},{},[1038,1044],{"data":1039,"content":1040,"nodeType":342},{},[1041],{"data":1042,"marks":1043,"value":341,"nodeType":82},{},[],{"data":1045,"content":1046,"nodeType":87},{},[1047],{"data":1048,"marks":1049,"value":349,"nodeType":82},{},[],{"metadata":1051,"sys":1054,"fields":1059},{"tags":1052,"concepts":1053},[],[],{"space":1055,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1057,"publishedVersion":62,"revision":44,"locale":29},{"sys":1056},{"type":12,"linkType":13,"id":14},{"sys":1058},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1060},{"url":365,"details":1061,"fileName":371,"contentType":372},{"size":367,"image":1062},{"width":369,"height":370},{"sys":1064,"fields":1067},{"id":1065,"createdAt":1066},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":1068,"slug":1069,"articleIntro":1068,"category":1070},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[1071],{"metadata":1072,"sys":1075,"fields":1082},{"tags":1073,"concepts":1074},[],[],{"space":1076,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1078,"publishedVersion":320,"revision":62,"contentType":1080,"locale":29},{"sys":1077},{"type":12,"linkType":13,"id":14},{"sys":1079},{"id":21,"type":12,"linkType":22},{"sys":1081},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1083,"metaTitle":330,"metaDescription":331,"mainTitle":1084,"subtitle":350,"heroImage":1099,"ctaButton":373,"ctaLink":374},[329],{"data":1085,"content":1086,"nodeType":74},{},[1087,1093],{"data":1088,"content":1089,"nodeType":342},{},[1090],{"data":1091,"marks":1092,"value":341,"nodeType":82},{},[],{"data":1094,"content":1095,"nodeType":87},{},[1096],{"data":1097,"marks":1098,"value":349,"nodeType":82},{},[],{"metadata":1100,"sys":1103,"fields":1108},{"tags":1101,"concepts":1102},[],[],{"space":1104,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1106,"publishedVersion":62,"revision":44,"locale":29},{"sys":1105},{"type":12,"linkType":13,"id":14},{"sys":1107},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1109},{"url":365,"details":1110,"fileName":371,"contentType":372},{"size":367,"image":1111},{"width":369,"height":370},{"sys":1113,"fields":1116},{"id":1114,"createdAt":1115},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":1117,"slug":1118,"articleIntro":1117,"category":1119},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[1120],{"metadata":1121,"sys":1124,"fields":1131},{"tags":1122,"concepts":1123},[],[],{"space":1125,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1127,"publishedVersion":320,"revision":62,"contentType":1129,"locale":29},{"sys":1126},{"type":12,"linkType":13,"id":14},{"sys":1128},{"id":21,"type":12,"linkType":22},{"sys":1130},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1132,"metaTitle":330,"metaDescription":331,"mainTitle":1133,"subtitle":350,"heroImage":1148,"ctaButton":373,"ctaLink":374},[329],{"data":1134,"content":1135,"nodeType":74},{},[1136,1142],{"data":1137,"content":1138,"nodeType":342},{},[1139],{"data":1140,"marks":1141,"value":341,"nodeType":82},{},[],{"data":1143,"content":1144,"nodeType":87},{},[1145],{"data":1146,"marks":1147,"value":349,"nodeType":82},{},[],{"metadata":1149,"sys":1152,"fields":1157},{"tags":1150,"concepts":1151},[],[],{"space":1153,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1155,"publishedVersion":62,"revision":44,"locale":29},{"sys":1154},{"type":12,"linkType":13,"id":14},{"sys":1156},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1158},{"url":365,"details":1159,"fileName":371,"contentType":372},{"size":367,"image":1160},{"width":369,"height":370},{"sys":1162,"fields":1165},{"id":1163,"createdAt":1164},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":1166,"slug":1167,"articleIntro":1166,"category":1168},"4886 - Charges","compte-4886-charges",[1169],{"metadata":1170,"sys":1173,"fields":1180},{"tags":1171,"concepts":1172},[],[],{"space":1174,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1176,"publishedVersion":320,"revision":62,"contentType":1178,"locale":29},{"sys":1175},{"type":12,"linkType":13,"id":14},{"sys":1177},{"id":21,"type":12,"linkType":22},{"sys":1179},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1181,"metaTitle":330,"metaDescription":331,"mainTitle":1182,"subtitle":350,"heroImage":1197,"ctaButton":373,"ctaLink":374},[329],{"data":1183,"content":1184,"nodeType":74},{},[1185,1191],{"data":1186,"content":1187,"nodeType":342},{},[1188],{"data":1189,"marks":1190,"value":341,"nodeType":82},{},[],{"data":1192,"content":1193,"nodeType":87},{},[1194],{"data":1195,"marks":1196,"value":349,"nodeType":82},{},[],{"metadata":1198,"sys":1201,"fields":1206},{"tags":1199,"concepts":1200},[],[],{"space":1202,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1204,"publishedVersion":62,"revision":44,"locale":29},{"sys":1203},{"type":12,"linkType":13,"id":14},{"sys":1205},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1207},{"url":365,"details":1208,"fileName":371,"contentType":372},{"size":367,"image":1209},{"width":369,"height":370},{"sys":1211,"fields":1214},{"id":1212,"createdAt":1213},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":1215,"slug":1216,"articleIntro":-1,"category":1217},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[1218],{"metadata":1219,"sys":1222,"fields":1229},{"tags":1220,"concepts":1221},[],[],{"space":1223,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1225,"publishedVersion":320,"revision":62,"contentType":1227,"locale":29},{"sys":1224},{"type":12,"linkType":13,"id":14},{"sys":1226},{"id":21,"type":12,"linkType":22},{"sys":1228},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1230,"metaTitle":330,"metaDescription":331,"mainTitle":1231,"subtitle":350,"heroImage":1246,"ctaButton":373,"ctaLink":374},[329],{"data":1232,"content":1233,"nodeType":74},{},[1234,1240],{"data":1235,"content":1236,"nodeType":342},{},[1237],{"data":1238,"marks":1239,"value":341,"nodeType":82},{},[],{"data":1241,"content":1242,"nodeType":87},{},[1243],{"data":1244,"marks":1245,"value":349,"nodeType":82},{},[],{"metadata":1247,"sys":1250,"fields":1255},{"tags":1248,"concepts":1249},[],[],{"space":1251,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1253,"publishedVersion":62,"revision":44,"locale":29},{"sys":1252},{"type":12,"linkType":13,"id":14},{"sys":1254},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1256},{"url":365,"details":1257,"fileName":371,"contentType":372},{"size":367,"image":1258},{"width":369,"height":370},{"sys":1260,"fields":1263},{"id":1261,"createdAt":1262},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":1264,"slug":1265,"articleIntro":1264,"category":1266},"Compte 6237 - Publications","compte-6237-publications",[1267],{"metadata":1268,"sys":1271,"fields":1278},{"tags":1269,"concepts":1270},[],[],{"space":1272,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1274,"publishedVersion":320,"revision":62,"contentType":1276,"locale":29},{"sys":1273},{"type":12,"linkType":13,"id":14},{"sys":1275},{"id":21,"type":12,"linkType":22},{"sys":1277},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1279,"metaTitle":330,"metaDescription":331,"mainTitle":1280,"subtitle":350,"heroImage":1295,"ctaButton":373,"ctaLink":374},[329],{"data":1281,"content":1282,"nodeType":74},{},[1283,1289],{"data":1284,"content":1285,"nodeType":342},{},[1286],{"data":1287,"marks":1288,"value":341,"nodeType":82},{},[],{"data":1290,"content":1291,"nodeType":87},{},[1292],{"data":1293,"marks":1294,"value":349,"nodeType":82},{},[],{"metadata":1296,"sys":1299,"fields":1304},{"tags":1297,"concepts":1298},[],[],{"space":1300,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1302,"publishedVersion":62,"revision":44,"locale":29},{"sys":1301},{"type":12,"linkType":13,"id":14},{"sys":1303},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1305},{"url":365,"details":1306,"fileName":371,"contentType":372},{"size":367,"image":1307},{"width":369,"height":370},{"sys":1309,"fields":1312},{"id":1310,"createdAt":1311},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":1313,"slug":1314,"articleIntro":1313,"category":1315},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[1316],{"metadata":1317,"sys":1320,"fields":1327},{"tags":1318,"concepts":1319},[],[],{"space":1321,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1323,"publishedVersion":320,"revision":62,"contentType":1325,"locale":29},{"sys":1322},{"type":12,"linkType":13,"id":14},{"sys":1324},{"id":21,"type":12,"linkType":22},{"sys":1326},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1328,"metaTitle":330,"metaDescription":331,"mainTitle":1329,"subtitle":350,"heroImage":1344,"ctaButton":373,"ctaLink":374},[329],{"data":1330,"content":1331,"nodeType":74},{},[1332,1338],{"data":1333,"content":1334,"nodeType":342},{},[1335],{"data":1336,"marks":1337,"value":341,"nodeType":82},{},[],{"data":1339,"content":1340,"nodeType":87},{},[1341],{"data":1342,"marks":1343,"value":349,"nodeType":82},{},[],{"metadata":1345,"sys":1348,"fields":1353},{"tags":1346,"concepts":1347},[],[],{"space":1349,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1351,"publishedVersion":62,"revision":44,"locale":29},{"sys":1350},{"type":12,"linkType":13,"id":14},{"sys":1352},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1354},{"url":365,"details":1355,"fileName":371,"contentType":372},{"size":367,"image":1356},{"width":369,"height":370},{"sys":1358,"fields":1361},{"id":1359,"createdAt":1360},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":1362,"slug":1363,"articleIntro":-1,"category":1364},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[1365],{"metadata":1366,"sys":1369,"fields":1376},{"tags":1367,"concepts":1368},[],[],{"space":1370,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1372,"publishedVersion":320,"revision":62,"contentType":1374,"locale":29},{"sys":1371},{"type":12,"linkType":13,"id":14},{"sys":1373},{"id":21,"type":12,"linkType":22},{"sys":1375},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1377,"metaTitle":330,"metaDescription":331,"mainTitle":1378,"subtitle":350,"heroImage":1393,"ctaButton":373,"ctaLink":374},[329],{"data":1379,"content":1380,"nodeType":74},{},[1381,1387],{"data":1382,"content":1383,"nodeType":342},{},[1384],{"data":1385,"marks":1386,"value":341,"nodeType":82},{},[],{"data":1388,"content":1389,"nodeType":87},{},[1390],{"data":1391,"marks":1392,"value":349,"nodeType":82},{},[],{"metadata":1394,"sys":1397,"fields":1402},{"tags":1395,"concepts":1396},[],[],{"space":1398,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1400,"publishedVersion":62,"revision":44,"locale":29},{"sys":1399},{"type":12,"linkType":13,"id":14},{"sys":1401},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1403},{"url":365,"details":1404,"fileName":371,"contentType":372},{"size":367,"image":1405},{"width":369,"height":370},{"sys":1407,"fields":1410},{"id":1408,"createdAt":1409},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":1411,"slug":1412,"articleIntro":1411,"category":1413},"6331 - Versement de transport","compte-6331-versement-de-transport",[1414],{"metadata":1415,"sys":1418,"fields":1425},{"tags":1416,"concepts":1417},[],[],{"space":1419,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1421,"publishedVersion":320,"revision":62,"contentType":1423,"locale":29},{"sys":1420},{"type":12,"linkType":13,"id":14},{"sys":1422},{"id":21,"type":12,"linkType":22},{"sys":1424},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1426,"metaTitle":330,"metaDescription":331,"mainTitle":1427,"subtitle":350,"heroImage":1442,"ctaButton":373,"ctaLink":374},[329],{"data":1428,"content":1429,"nodeType":74},{},[1430,1436],{"data":1431,"content":1432,"nodeType":342},{},[1433],{"data":1434,"marks":1435,"value":341,"nodeType":82},{},[],{"data":1437,"content":1438,"nodeType":87},{},[1439],{"data":1440,"marks":1441,"value":349,"nodeType":82},{},[],{"metadata":1443,"sys":1446,"fields":1451},{"tags":1444,"concepts":1445},[],[],{"space":1447,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1449,"publishedVersion":62,"revision":44,"locale":29},{"sys":1448},{"type":12,"linkType":13,"id":14},{"sys":1450},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1452},{"url":365,"details":1453,"fileName":371,"contentType":372},{"size":367,"image":1454},{"width":369,"height":370},{"sys":1456,"fields":1459},{"id":1457,"createdAt":1458},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":1460,"slug":1461,"articleIntro":1460,"category":1462},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[1463],{"metadata":1464,"sys":1467,"fields":1474},{"tags":1465,"concepts":1466},[],[],{"space":1468,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1470,"publishedVersion":320,"revision":62,"contentType":1472,"locale":29},{"sys":1469},{"type":12,"linkType":13,"id":14},{"sys":1471},{"id":21,"type":12,"linkType":22},{"sys":1473},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1475,"metaTitle":330,"metaDescription":331,"mainTitle":1476,"subtitle":350,"heroImage":1491,"ctaButton":373,"ctaLink":374},[329],{"data":1477,"content":1478,"nodeType":74},{},[1479,1485],{"data":1480,"content":1481,"nodeType":342},{},[1482],{"data":1483,"marks":1484,"value":341,"nodeType":82},{},[],{"data":1486,"content":1487,"nodeType":87},{},[1488],{"data":1489,"marks":1490,"value":349,"nodeType":82},{},[],{"metadata":1492,"sys":1495,"fields":1500},{"tags":1493,"concepts":1494},[],[],{"space":1496,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1498,"publishedVersion":62,"revision":44,"locale":29},{"sys":1497},{"type":12,"linkType":13,"id":14},{"sys":1499},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1501},{"url":365,"details":1502,"fileName":371,"contentType":372},{"size":367,"image":1503},{"width":369,"height":370},{"sys":1505,"fields":1508},{"id":1506,"createdAt":1507},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":1509,"slug":1510,"articleIntro":1509,"category":1511},"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",[1512],{"metadata":1513,"sys":1516,"fields":1523},{"tags":1514,"concepts":1515},[],[],{"space":1517,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1519,"publishedVersion":320,"revision":62,"contentType":1521,"locale":29},{"sys":1518},{"type":12,"linkType":13,"id":14},{"sys":1520},{"id":21,"type":12,"linkType":22},{"sys":1522},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1524,"metaTitle":330,"metaDescription":331,"mainTitle":1525,"subtitle":350,"heroImage":1540,"ctaButton":373,"ctaLink":374},[329],{"data":1526,"content":1527,"nodeType":74},{},[1528,1534],{"data":1529,"content":1530,"nodeType":342},{},[1531],{"data":1532,"marks":1533,"value":341,"nodeType":82},{},[],{"data":1535,"content":1536,"nodeType":87},{},[1537],{"data":1538,"marks":1539,"value":349,"nodeType":82},{},[],{"metadata":1541,"sys":1544,"fields":1549},{"tags":1542,"concepts":1543},[],[],{"space":1545,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1547,"publishedVersion":62,"revision":44,"locale":29},{"sys":1546},{"type":12,"linkType":13,"id":14},{"sys":1548},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1550},{"url":365,"details":1551,"fileName":371,"contentType":372},{"size":367,"image":1552},{"width":369,"height":370},{"sys":1554,"fields":1557},{"id":1555,"createdAt":1556},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":1558,"slug":1559,"articleIntro":-1,"category":1560},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[1561],{"metadata":1562,"sys":1565,"fields":1572},{"tags":1563,"concepts":1564},[],[],{"space":1566,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1568,"publishedVersion":320,"revision":62,"contentType":1570,"locale":29},{"sys":1567},{"type":12,"linkType":13,"id":14},{"sys":1569},{"id":21,"type":12,"linkType":22},{"sys":1571},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1573,"metaTitle":330,"metaDescription":331,"mainTitle":1574,"subtitle":350,"heroImage":1589,"ctaButton":373,"ctaLink":374},[329],{"data":1575,"content":1576,"nodeType":74},{},[1577,1583],{"data":1578,"content":1579,"nodeType":342},{},[1580],{"data":1581,"marks":1582,"value":341,"nodeType":82},{},[],{"data":1584,"content":1585,"nodeType":87},{},[1586],{"data":1587,"marks":1588,"value":349,"nodeType":82},{},[],{"metadata":1590,"sys":1593,"fields":1598},{"tags":1591,"concepts":1592},[],[],{"space":1594,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1596,"publishedVersion":62,"revision":44,"locale":29},{"sys":1595},{"type":12,"linkType":13,"id":14},{"sys":1597},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1599},{"url":365,"details":1600,"fileName":371,"contentType":372},{"size":367,"image":1601},{"width":369,"height":370},{"sys":1603,"fields":1606},{"id":1604,"createdAt":1605},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":1607,"slug":1608,"articleIntro":1607,"category":1609},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[1610],{"metadata":1611,"sys":1614,"fields":1621},{"tags":1612,"concepts":1613},[],[],{"space":1615,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1617,"publishedVersion":320,"revision":62,"contentType":1619,"locale":29},{"sys":1616},{"type":12,"linkType":13,"id":14},{"sys":1618},{"id":21,"type":12,"linkType":22},{"sys":1620},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1622,"metaTitle":330,"metaDescription":331,"mainTitle":1623,"subtitle":350,"heroImage":1638,"ctaButton":373,"ctaLink":374},[329],{"data":1624,"content":1625,"nodeType":74},{},[1626,1632],{"data":1627,"content":1628,"nodeType":342},{},[1629],{"data":1630,"marks":1631,"value":341,"nodeType":82},{},[],{"data":1633,"content":1634,"nodeType":87},{},[1635],{"data":1636,"marks":1637,"value":349,"nodeType":82},{},[],{"metadata":1639,"sys":1642,"fields":1647},{"tags":1640,"concepts":1641},[],[],{"space":1643,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1645,"publishedVersion":62,"revision":44,"locale":29},{"sys":1644},{"type":12,"linkType":13,"id":14},{"sys":1646},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1648},{"url":365,"details":1649,"fileName":371,"contentType":372},{"size":367,"image":1650},{"width":369,"height":370},{"sys":1652,"fields":1655},{"id":1653,"createdAt":1654},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":1656,"slug":1657,"articleIntro":1656,"category":1658},"274 - Prêts","compte-274-prets",[1659],{"metadata":1660,"sys":1663,"fields":1670},{"tags":1661,"concepts":1662},[],[],{"space":1664,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1666,"publishedVersion":320,"revision":62,"contentType":1668,"locale":29},{"sys":1665},{"type":12,"linkType":13,"id":14},{"sys":1667},{"id":21,"type":12,"linkType":22},{"sys":1669},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1671,"metaTitle":330,"metaDescription":331,"mainTitle":1672,"subtitle":350,"heroImage":1687,"ctaButton":373,"ctaLink":374},[329],{"data":1673,"content":1674,"nodeType":74},{},[1675,1681],{"data":1676,"content":1677,"nodeType":342},{},[1678],{"data":1679,"marks":1680,"value":341,"nodeType":82},{},[],{"data":1682,"content":1683,"nodeType":87},{},[1684],{"data":1685,"marks":1686,"value":349,"nodeType":82},{},[],{"metadata":1688,"sys":1691,"fields":1696},{"tags":1689,"concepts":1690},[],[],{"space":1692,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1694,"publishedVersion":62,"revision":44,"locale":29},{"sys":1693},{"type":12,"linkType":13,"id":14},{"sys":1695},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1697},{"url":365,"details":1698,"fileName":371,"contentType":372},{"size":367,"image":1699},{"width":369,"height":370},{"sys":1701,"fields":1704},{"id":1702,"createdAt":1703},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":1705,"slug":1706,"articleIntro":1705,"category":1707},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[1708],{"metadata":1709,"sys":1712,"fields":1719},{"tags":1710,"concepts":1711},[],[],{"space":1713,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1715,"publishedVersion":320,"revision":62,"contentType":1717,"locale":29},{"sys":1714},{"type":12,"linkType":13,"id":14},{"sys":1716},{"id":21,"type":12,"linkType":22},{"sys":1718},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1720,"metaTitle":330,"metaDescription":331,"mainTitle":1721,"subtitle":350,"heroImage":1736,"ctaButton":373,"ctaLink":374},[329],{"data":1722,"content":1723,"nodeType":74},{},[1724,1730],{"data":1725,"content":1726,"nodeType":342},{},[1727],{"data":1728,"marks":1729,"value":341,"nodeType":82},{},[],{"data":1731,"content":1732,"nodeType":87},{},[1733],{"data":1734,"marks":1735,"value":349,"nodeType":82},{},[],{"metadata":1737,"sys":1740,"fields":1745},{"tags":1738,"concepts":1739},[],[],{"space":1741,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1743,"publishedVersion":62,"revision":44,"locale":29},{"sys":1742},{"type":12,"linkType":13,"id":14},{"sys":1744},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1746},{"url":365,"details":1747,"fileName":371,"contentType":372},{"size":367,"image":1748},{"width":369,"height":370},{"sys":1750,"fields":1753},{"id":1751,"createdAt":1752},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":1754,"slug":1755,"articleIntro":1754,"category":1756},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[1757],{"metadata":1758,"sys":1761,"fields":1768},{"tags":1759,"concepts":1760},[],[],{"space":1762,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1764,"publishedVersion":320,"revision":62,"contentType":1766,"locale":29},{"sys":1763},{"type":12,"linkType":13,"id":14},{"sys":1765},{"id":21,"type":12,"linkType":22},{"sys":1767},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1769,"metaTitle":330,"metaDescription":331,"mainTitle":1770,"subtitle":350,"heroImage":1785,"ctaButton":373,"ctaLink":374},[329],{"data":1771,"content":1772,"nodeType":74},{},[1773,1779],{"data":1774,"content":1775,"nodeType":342},{},[1776],{"data":1777,"marks":1778,"value":341,"nodeType":82},{},[],{"data":1780,"content":1781,"nodeType":87},{},[1782],{"data":1783,"marks":1784,"value":349,"nodeType":82},{},[],{"metadata":1786,"sys":1789,"fields":1794},{"tags":1787,"concepts":1788},[],[],{"space":1790,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1792,"publishedVersion":62,"revision":44,"locale":29},{"sys":1791},{"type":12,"linkType":13,"id":14},{"sys":1793},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1795},{"url":365,"details":1796,"fileName":371,"contentType":372},{"size":367,"image":1797},{"width":369,"height":370},{"sys":1799,"fields":1802},{"id":1800,"createdAt":1801},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":1803,"slug":1804,"articleIntro":-1,"category":1805},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[1806],{"metadata":1807,"sys":1810,"fields":1817},{"tags":1808,"concepts":1809},[],[],{"space":1811,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1813,"publishedVersion":320,"revision":62,"contentType":1815,"locale":29},{"sys":1812},{"type":12,"linkType":13,"id":14},{"sys":1814},{"id":21,"type":12,"linkType":22},{"sys":1816},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1818,"metaTitle":330,"metaDescription":331,"mainTitle":1819,"subtitle":350,"heroImage":1834,"ctaButton":373,"ctaLink":374},[329],{"data":1820,"content":1821,"nodeType":74},{},[1822,1828],{"data":1823,"content":1824,"nodeType":342},{},[1825],{"data":1826,"marks":1827,"value":341,"nodeType":82},{},[],{"data":1829,"content":1830,"nodeType":87},{},[1831],{"data":1832,"marks":1833,"value":349,"nodeType":82},{},[],{"metadata":1835,"sys":1838,"fields":1843},{"tags":1836,"concepts":1837},[],[],{"space":1839,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1841,"publishedVersion":62,"revision":44,"locale":29},{"sys":1840},{"type":12,"linkType":13,"id":14},{"sys":1842},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1844},{"url":365,"details":1845,"fileName":371,"contentType":372},{"size":367,"image":1846},{"width":369,"height":370},{"sys":1848,"fields":1851},{"id":1849,"createdAt":1850},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":1852,"slug":1853,"articleIntro":1852,"category":1854},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[1855],{"metadata":1856,"sys":1859,"fields":1866},{"tags":1857,"concepts":1858},[],[],{"space":1860,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1862,"publishedVersion":320,"revision":62,"contentType":1864,"locale":29},{"sys":1861},{"type":12,"linkType":13,"id":14},{"sys":1863},{"id":21,"type":12,"linkType":22},{"sys":1865},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1867,"metaTitle":330,"metaDescription":331,"mainTitle":1868,"subtitle":350,"heroImage":1883,"ctaButton":373,"ctaLink":374},[329],{"data":1869,"content":1870,"nodeType":74},{},[1871,1877],{"data":1872,"content":1873,"nodeType":342},{},[1874],{"data":1875,"marks":1876,"value":341,"nodeType":82},{},[],{"data":1878,"content":1879,"nodeType":87},{},[1880],{"data":1881,"marks":1882,"value":349,"nodeType":82},{},[],{"metadata":1884,"sys":1887,"fields":1892},{"tags":1885,"concepts":1886},[],[],{"space":1888,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1890,"publishedVersion":62,"revision":44,"locale":29},{"sys":1889},{"type":12,"linkType":13,"id":14},{"sys":1891},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1893},{"url":365,"details":1894,"fileName":371,"contentType":372},{"size":367,"image":1895},{"width":369,"height":370},{"sys":1897,"fields":1900},{"id":1898,"createdAt":1899},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":1901,"slug":1902,"articleIntro":-1,"category":1903},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[1904],{"metadata":1905,"sys":1908,"fields":1915},{"tags":1906,"concepts":1907},[],[],{"space":1909,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1911,"publishedVersion":320,"revision":62,"contentType":1913,"locale":29},{"sys":1910},{"type":12,"linkType":13,"id":14},{"sys":1912},{"id":21,"type":12,"linkType":22},{"sys":1914},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1916,"metaTitle":330,"metaDescription":331,"mainTitle":1917,"subtitle":350,"heroImage":1932,"ctaButton":373,"ctaLink":374},[329],{"data":1918,"content":1919,"nodeType":74},{},[1920,1926],{"data":1921,"content":1922,"nodeType":342},{},[1923],{"data":1924,"marks":1925,"value":341,"nodeType":82},{},[],{"data":1927,"content":1928,"nodeType":87},{},[1929],{"data":1930,"marks":1931,"value":349,"nodeType":82},{},[],{"metadata":1933,"sys":1936,"fields":1941},{"tags":1934,"concepts":1935},[],[],{"space":1937,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1939,"publishedVersion":62,"revision":44,"locale":29},{"sys":1938},{"type":12,"linkType":13,"id":14},{"sys":1940},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1942},{"url":365,"details":1943,"fileName":371,"contentType":372},{"size":367,"image":1944},{"width":369,"height":370},{"sys":1946,"fields":1949},{"id":1947,"createdAt":1948},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":1950,"slug":1951,"articleIntro":-1,"category":1952},"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",[1953],{"metadata":1954,"sys":1957,"fields":1964},{"tags":1955,"concepts":1956},[],[],{"space":1958,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":1960,"publishedVersion":320,"revision":62,"contentType":1962,"locale":29},{"sys":1959},{"type":12,"linkType":13,"id":14},{"sys":1961},{"id":21,"type":12,"linkType":22},{"sys":1963},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":1965,"metaTitle":330,"metaDescription":331,"mainTitle":1966,"subtitle":350,"heroImage":1981,"ctaButton":373,"ctaLink":374},[329],{"data":1967,"content":1968,"nodeType":74},{},[1969,1975],{"data":1970,"content":1971,"nodeType":342},{},[1972],{"data":1973,"marks":1974,"value":341,"nodeType":82},{},[],{"data":1976,"content":1977,"nodeType":87},{},[1978],{"data":1979,"marks":1980,"value":349,"nodeType":82},{},[],{"metadata":1982,"sys":1985,"fields":1990},{"tags":1983,"concepts":1984},[],[],{"space":1986,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":1988,"publishedVersion":62,"revision":44,"locale":29},{"sys":1987},{"type":12,"linkType":13,"id":14},{"sys":1989},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":1991},{"url":365,"details":1992,"fileName":371,"contentType":372},{"size":367,"image":1993},{"width":369,"height":370},{"sys":1995,"fields":1998},{"id":1996,"createdAt":1997},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":1999,"slug":2000,"articleIntro":1999,"category":2001},"Compte 6026 - Emballages","compte-6026-emballages",[2002],{"metadata":2003,"sys":2006,"fields":2013},{"tags":2004,"concepts":2005},[],[],{"space":2007,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2009,"publishedVersion":320,"revision":62,"contentType":2011,"locale":29},{"sys":2008},{"type":12,"linkType":13,"id":14},{"sys":2010},{"id":21,"type":12,"linkType":22},{"sys":2012},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2014,"metaTitle":330,"metaDescription":331,"mainTitle":2015,"subtitle":350,"heroImage":2030,"ctaButton":373,"ctaLink":374},[329],{"data":2016,"content":2017,"nodeType":74},{},[2018,2024],{"data":2019,"content":2020,"nodeType":342},{},[2021],{"data":2022,"marks":2023,"value":341,"nodeType":82},{},[],{"data":2025,"content":2026,"nodeType":87},{},[2027],{"data":2028,"marks":2029,"value":349,"nodeType":82},{},[],{"metadata":2031,"sys":2034,"fields":2039},{"tags":2032,"concepts":2033},[],[],{"space":2035,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2037,"publishedVersion":62,"revision":44,"locale":29},{"sys":2036},{"type":12,"linkType":13,"id":14},{"sys":2038},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2040},{"url":365,"details":2041,"fileName":371,"contentType":372},{"size":367,"image":2042},{"width":369,"height":370},{"sys":2044,"fields":2047},{"id":2045,"createdAt":2046},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":2048,"slug":2049,"articleIntro":2048,"category":2050},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[2051],{"metadata":2052,"sys":2055,"fields":2062},{"tags":2053,"concepts":2054},[],[],{"space":2056,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2058,"publishedVersion":320,"revision":62,"contentType":2060,"locale":29},{"sys":2057},{"type":12,"linkType":13,"id":14},{"sys":2059},{"id":21,"type":12,"linkType":22},{"sys":2061},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2063,"metaTitle":330,"metaDescription":331,"mainTitle":2064,"subtitle":350,"heroImage":2079,"ctaButton":373,"ctaLink":374},[329],{"data":2065,"content":2066,"nodeType":74},{},[2067,2073],{"data":2068,"content":2069,"nodeType":342},{},[2070],{"data":2071,"marks":2072,"value":341,"nodeType":82},{},[],{"data":2074,"content":2075,"nodeType":87},{},[2076],{"data":2077,"marks":2078,"value":349,"nodeType":82},{},[],{"metadata":2080,"sys":2083,"fields":2088},{"tags":2081,"concepts":2082},[],[],{"space":2084,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2086,"publishedVersion":62,"revision":44,"locale":29},{"sys":2085},{"type":12,"linkType":13,"id":14},{"sys":2087},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2089},{"url":365,"details":2090,"fileName":371,"contentType":372},{"size":367,"image":2091},{"width":369,"height":370},{"sys":2093,"fields":2096},{"id":2094,"createdAt":2095},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":2097,"slug":2098,"articleIntro":2097,"category":2099},"Compte 2131 - Bâtiments","compte-2131-batiments",[2100],{"metadata":2101,"sys":2104,"fields":2111},{"tags":2102,"concepts":2103},[],[],{"space":2105,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2107,"publishedVersion":320,"revision":62,"contentType":2109,"locale":29},{"sys":2106},{"type":12,"linkType":13,"id":14},{"sys":2108},{"id":21,"type":12,"linkType":22},{"sys":2110},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2112,"metaTitle":330,"metaDescription":331,"mainTitle":2113,"subtitle":350,"heroImage":2128,"ctaButton":373,"ctaLink":374},[329],{"data":2114,"content":2115,"nodeType":74},{},[2116,2122],{"data":2117,"content":2118,"nodeType":342},{},[2119],{"data":2120,"marks":2121,"value":341,"nodeType":82},{},[],{"data":2123,"content":2124,"nodeType":87},{},[2125],{"data":2126,"marks":2127,"value":349,"nodeType":82},{},[],{"metadata":2129,"sys":2132,"fields":2137},{"tags":2130,"concepts":2131},[],[],{"space":2133,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2135,"publishedVersion":62,"revision":44,"locale":29},{"sys":2134},{"type":12,"linkType":13,"id":14},{"sys":2136},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2138},{"url":365,"details":2139,"fileName":371,"contentType":372},{"size":367,"image":2140},{"width":369,"height":370},{"sys":2142,"fields":2145},{"id":2143,"createdAt":2144},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":2146,"slug":2147,"articleIntro":-1,"category":2148},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[2149],{"metadata":2150,"sys":2153,"fields":2160},{"tags":2151,"concepts":2152},[],[],{"space":2154,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2156,"publishedVersion":320,"revision":62,"contentType":2158,"locale":29},{"sys":2155},{"type":12,"linkType":13,"id":14},{"sys":2157},{"id":21,"type":12,"linkType":22},{"sys":2159},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2161,"metaTitle":330,"metaDescription":331,"mainTitle":2162,"subtitle":350,"heroImage":2177,"ctaButton":373,"ctaLink":374},[329],{"data":2163,"content":2164,"nodeType":74},{},[2165,2171],{"data":2166,"content":2167,"nodeType":342},{},[2168],{"data":2169,"marks":2170,"value":341,"nodeType":82},{},[],{"data":2172,"content":2173,"nodeType":87},{},[2174],{"data":2175,"marks":2176,"value":349,"nodeType":82},{},[],{"metadata":2178,"sys":2181,"fields":2186},{"tags":2179,"concepts":2180},[],[],{"space":2182,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2184,"publishedVersion":62,"revision":44,"locale":29},{"sys":2183},{"type":12,"linkType":13,"id":14},{"sys":2185},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2187},{"url":365,"details":2188,"fileName":371,"contentType":372},{"size":367,"image":2189},{"width":369,"height":370},{"sys":2191,"fields":2194},{"id":2192,"createdAt":2193},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":2195,"slug":2196,"articleIntro":2195,"category":2197},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[2198],{"metadata":2199,"sys":2202,"fields":2209},{"tags":2200,"concepts":2201},[],[],{"space":2203,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2205,"publishedVersion":320,"revision":62,"contentType":2207,"locale":29},{"sys":2204},{"type":12,"linkType":13,"id":14},{"sys":2206},{"id":21,"type":12,"linkType":22},{"sys":2208},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2210,"metaTitle":330,"metaDescription":331,"mainTitle":2211,"subtitle":350,"heroImage":2226,"ctaButton":373,"ctaLink":374},[329],{"data":2212,"content":2213,"nodeType":74},{},[2214,2220],{"data":2215,"content":2216,"nodeType":342},{},[2217],{"data":2218,"marks":2219,"value":341,"nodeType":82},{},[],{"data":2221,"content":2222,"nodeType":87},{},[2223],{"data":2224,"marks":2225,"value":349,"nodeType":82},{},[],{"metadata":2227,"sys":2230,"fields":2235},{"tags":2228,"concepts":2229},[],[],{"space":2231,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2233,"publishedVersion":62,"revision":44,"locale":29},{"sys":2232},{"type":12,"linkType":13,"id":14},{"sys":2234},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2236},{"url":365,"details":2237,"fileName":371,"contentType":372},{"size":367,"image":2238},{"width":369,"height":370},{"sys":2240,"fields":2243},{"id":2241,"createdAt":2242},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":2244,"slug":2245,"articleIntro":2244,"category":2246},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[2247],{"metadata":2248,"sys":2251,"fields":2258},{"tags":2249,"concepts":2250},[],[],{"space":2252,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2254,"publishedVersion":320,"revision":62,"contentType":2256,"locale":29},{"sys":2253},{"type":12,"linkType":13,"id":14},{"sys":2255},{"id":21,"type":12,"linkType":22},{"sys":2257},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2259,"metaTitle":330,"metaDescription":331,"mainTitle":2260,"subtitle":350,"heroImage":2275,"ctaButton":373,"ctaLink":374},[329],{"data":2261,"content":2262,"nodeType":74},{},[2263,2269],{"data":2264,"content":2265,"nodeType":342},{},[2266],{"data":2267,"marks":2268,"value":341,"nodeType":82},{},[],{"data":2270,"content":2271,"nodeType":87},{},[2272],{"data":2273,"marks":2274,"value":349,"nodeType":82},{},[],{"metadata":2276,"sys":2279,"fields":2284},{"tags":2277,"concepts":2278},[],[],{"space":2280,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2282,"publishedVersion":62,"revision":44,"locale":29},{"sys":2281},{"type":12,"linkType":13,"id":14},{"sys":2283},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2285},{"url":365,"details":2286,"fileName":371,"contentType":372},{"size":367,"image":2287},{"width":369,"height":370},{"sys":2289,"fields":2292},{"id":2290,"createdAt":2291},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":2293,"slug":2294,"articleIntro":2293,"category":2295},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[2296],{"metadata":2297,"sys":2300,"fields":2307},{"tags":2298,"concepts":2299},[],[],{"space":2301,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2303,"publishedVersion":320,"revision":62,"contentType":2305,"locale":29},{"sys":2302},{"type":12,"linkType":13,"id":14},{"sys":2304},{"id":21,"type":12,"linkType":22},{"sys":2306},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2308,"metaTitle":330,"metaDescription":331,"mainTitle":2309,"subtitle":350,"heroImage":2324,"ctaButton":373,"ctaLink":374},[329],{"data":2310,"content":2311,"nodeType":74},{},[2312,2318],{"data":2313,"content":2314,"nodeType":342},{},[2315],{"data":2316,"marks":2317,"value":341,"nodeType":82},{},[],{"data":2319,"content":2320,"nodeType":87},{},[2321],{"data":2322,"marks":2323,"value":349,"nodeType":82},{},[],{"metadata":2325,"sys":2328,"fields":2333},{"tags":2326,"concepts":2327},[],[],{"space":2329,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2331,"publishedVersion":62,"revision":44,"locale":29},{"sys":2330},{"type":12,"linkType":13,"id":14},{"sys":2332},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2334},{"url":365,"details":2335,"fileName":371,"contentType":372},{"size":367,"image":2336},{"width":369,"height":370},{"sys":2338,"fields":2341},{"id":2339,"createdAt":2340},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":2342,"slug":2343,"articleIntro":-1,"category":2344},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[2345],{"metadata":2346,"sys":2349,"fields":2356},{"tags":2347,"concepts":2348},[],[],{"space":2350,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2352,"publishedVersion":320,"revision":62,"contentType":2354,"locale":29},{"sys":2351},{"type":12,"linkType":13,"id":14},{"sys":2353},{"id":21,"type":12,"linkType":22},{"sys":2355},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2357,"metaTitle":330,"metaDescription":331,"mainTitle":2358,"subtitle":350,"heroImage":2373,"ctaButton":373,"ctaLink":374},[329],{"data":2359,"content":2360,"nodeType":74},{},[2361,2367],{"data":2362,"content":2363,"nodeType":342},{},[2364],{"data":2365,"marks":2366,"value":341,"nodeType":82},{},[],{"data":2368,"content":2369,"nodeType":87},{},[2370],{"data":2371,"marks":2372,"value":349,"nodeType":82},{},[],{"metadata":2374,"sys":2377,"fields":2382},{"tags":2375,"concepts":2376},[],[],{"space":2378,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2380,"publishedVersion":62,"revision":44,"locale":29},{"sys":2379},{"type":12,"linkType":13,"id":14},{"sys":2381},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2383},{"url":365,"details":2384,"fileName":371,"contentType":372},{"size":367,"image":2385},{"width":369,"height":370},{"sys":2387,"fields":2390},{"id":2388,"createdAt":2389},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":2391,"slug":2392,"articleIntro":-1,"category":2393},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[2394],{"metadata":2395,"sys":2398,"fields":2405},{"tags":2396,"concepts":2397},[],[],{"space":2399,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2401,"publishedVersion":320,"revision":62,"contentType":2403,"locale":29},{"sys":2400},{"type":12,"linkType":13,"id":14},{"sys":2402},{"id":21,"type":12,"linkType":22},{"sys":2404},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2406,"metaTitle":330,"metaDescription":331,"mainTitle":2407,"subtitle":350,"heroImage":2422,"ctaButton":373,"ctaLink":374},[329],{"data":2408,"content":2409,"nodeType":74},{},[2410,2416],{"data":2411,"content":2412,"nodeType":342},{},[2413],{"data":2414,"marks":2415,"value":341,"nodeType":82},{},[],{"data":2417,"content":2418,"nodeType":87},{},[2419],{"data":2420,"marks":2421,"value":349,"nodeType":82},{},[],{"metadata":2423,"sys":2426,"fields":2431},{"tags":2424,"concepts":2425},[],[],{"space":2427,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2429,"publishedVersion":62,"revision":44,"locale":29},{"sys":2428},{"type":12,"linkType":13,"id":14},{"sys":2430},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2432},{"url":365,"details":2433,"fileName":371,"contentType":372},{"size":367,"image":2434},{"width":369,"height":370},{"sys":2436,"fields":2439},{"id":2437,"createdAt":2438},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":2440,"slug":2441,"articleIntro":2440,"category":2442},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[2443],{"metadata":2444,"sys":2447,"fields":2454},{"tags":2445,"concepts":2446},[],[],{"space":2448,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2450,"publishedVersion":320,"revision":62,"contentType":2452,"locale":29},{"sys":2449},{"type":12,"linkType":13,"id":14},{"sys":2451},{"id":21,"type":12,"linkType":22},{"sys":2453},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2455,"metaTitle":330,"metaDescription":331,"mainTitle":2456,"subtitle":350,"heroImage":2471,"ctaButton":373,"ctaLink":374},[329],{"data":2457,"content":2458,"nodeType":74},{},[2459,2465],{"data":2460,"content":2461,"nodeType":342},{},[2462],{"data":2463,"marks":2464,"value":341,"nodeType":82},{},[],{"data":2466,"content":2467,"nodeType":87},{},[2468],{"data":2469,"marks":2470,"value":349,"nodeType":82},{},[],{"metadata":2472,"sys":2475,"fields":2480},{"tags":2473,"concepts":2474},[],[],{"space":2476,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2478,"publishedVersion":62,"revision":44,"locale":29},{"sys":2477},{"type":12,"linkType":13,"id":14},{"sys":2479},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2481},{"url":365,"details":2482,"fileName":371,"contentType":372},{"size":367,"image":2483},{"width":369,"height":370},{"sys":2485,"fields":2488},{"id":2486,"createdAt":2487},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":2489,"slug":2490,"articleIntro":2489,"category":2491},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[2492],{"metadata":2493,"sys":2496,"fields":2503},{"tags":2494,"concepts":2495},[],[],{"space":2497,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2499,"publishedVersion":320,"revision":62,"contentType":2501,"locale":29},{"sys":2498},{"type":12,"linkType":13,"id":14},{"sys":2500},{"id":21,"type":12,"linkType":22},{"sys":2502},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2504,"metaTitle":330,"metaDescription":331,"mainTitle":2505,"subtitle":350,"heroImage":2520,"ctaButton":373,"ctaLink":374},[329],{"data":2506,"content":2507,"nodeType":74},{},[2508,2514],{"data":2509,"content":2510,"nodeType":342},{},[2511],{"data":2512,"marks":2513,"value":341,"nodeType":82},{},[],{"data":2515,"content":2516,"nodeType":87},{},[2517],{"data":2518,"marks":2519,"value":349,"nodeType":82},{},[],{"metadata":2521,"sys":2524,"fields":2529},{"tags":2522,"concepts":2523},[],[],{"space":2525,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2527,"publishedVersion":62,"revision":44,"locale":29},{"sys":2526},{"type":12,"linkType":13,"id":14},{"sys":2528},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2530},{"url":365,"details":2531,"fileName":371,"contentType":372},{"size":367,"image":2532},{"width":369,"height":370},{"sys":2534,"fields":2537},{"id":2535,"createdAt":2536},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":2538,"slug":2539,"articleIntro":2538,"category":2540},"2751 - Dépôts","compte-2751-depots",[2541],{"metadata":2542,"sys":2545,"fields":2552},{"tags":2543,"concepts":2544},[],[],{"space":2546,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2548,"publishedVersion":320,"revision":62,"contentType":2550,"locale":29},{"sys":2547},{"type":12,"linkType":13,"id":14},{"sys":2549},{"id":21,"type":12,"linkType":22},{"sys":2551},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2553,"metaTitle":330,"metaDescription":331,"mainTitle":2554,"subtitle":350,"heroImage":2569,"ctaButton":373,"ctaLink":374},[329],{"data":2555,"content":2556,"nodeType":74},{},[2557,2563],{"data":2558,"content":2559,"nodeType":342},{},[2560],{"data":2561,"marks":2562,"value":341,"nodeType":82},{},[],{"data":2564,"content":2565,"nodeType":87},{},[2566],{"data":2567,"marks":2568,"value":349,"nodeType":82},{},[],{"metadata":2570,"sys":2573,"fields":2578},{"tags":2571,"concepts":2572},[],[],{"space":2574,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2576,"publishedVersion":62,"revision":44,"locale":29},{"sys":2575},{"type":12,"linkType":13,"id":14},{"sys":2577},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2579},{"url":365,"details":2580,"fileName":371,"contentType":372},{"size":367,"image":2581},{"width":369,"height":370},{"sys":2583,"fields":2586},{"id":2584,"createdAt":2585},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":2587,"slug":2588,"articleIntro":2587,"category":2589},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[2590],{"metadata":2591,"sys":2594,"fields":2601},{"tags":2592,"concepts":2593},[],[],{"space":2595,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2597,"publishedVersion":320,"revision":62,"contentType":2599,"locale":29},{"sys":2596},{"type":12,"linkType":13,"id":14},{"sys":2598},{"id":21,"type":12,"linkType":22},{"sys":2600},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2602,"metaTitle":330,"metaDescription":331,"mainTitle":2603,"subtitle":350,"heroImage":2618,"ctaButton":373,"ctaLink":374},[329],{"data":2604,"content":2605,"nodeType":74},{},[2606,2612],{"data":2607,"content":2608,"nodeType":342},{},[2609],{"data":2610,"marks":2611,"value":341,"nodeType":82},{},[],{"data":2613,"content":2614,"nodeType":87},{},[2615],{"data":2616,"marks":2617,"value":349,"nodeType":82},{},[],{"metadata":2619,"sys":2622,"fields":2627},{"tags":2620,"concepts":2621},[],[],{"space":2623,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2625,"publishedVersion":62,"revision":44,"locale":29},{"sys":2624},{"type":12,"linkType":13,"id":14},{"sys":2626},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2628},{"url":365,"details":2629,"fileName":371,"contentType":372},{"size":367,"image":2630},{"width":369,"height":370},{"sys":2632,"fields":2635},{"id":2633,"createdAt":2634},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":2636,"slug":2637,"articleIntro":2636,"category":2638},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[2639],{"metadata":2640,"sys":2643,"fields":2650},{"tags":2641,"concepts":2642},[],[],{"space":2644,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2646,"publishedVersion":320,"revision":62,"contentType":2648,"locale":29},{"sys":2645},{"type":12,"linkType":13,"id":14},{"sys":2647},{"id":21,"type":12,"linkType":22},{"sys":2649},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2651,"metaTitle":330,"metaDescription":331,"mainTitle":2652,"subtitle":350,"heroImage":2667,"ctaButton":373,"ctaLink":374},[329],{"data":2653,"content":2654,"nodeType":74},{},[2655,2661],{"data":2656,"content":2657,"nodeType":342},{},[2658],{"data":2659,"marks":2660,"value":341,"nodeType":82},{},[],{"data":2662,"content":2663,"nodeType":87},{},[2664],{"data":2665,"marks":2666,"value":349,"nodeType":82},{},[],{"metadata":2668,"sys":2671,"fields":2676},{"tags":2669,"concepts":2670},[],[],{"space":2672,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2674,"publishedVersion":62,"revision":44,"locale":29},{"sys":2673},{"type":12,"linkType":13,"id":14},{"sys":2675},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2677},{"url":365,"details":2678,"fileName":371,"contentType":372},{"size":367,"image":2679},{"width":369,"height":370},{"sys":2681,"fields":2684},{"id":2682,"createdAt":2683},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":2685,"slug":2686,"articleIntro":-1,"category":2687},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[2688],{"metadata":2689,"sys":2692,"fields":2699},{"tags":2690,"concepts":2691},[],[],{"space":2693,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2695,"publishedVersion":320,"revision":62,"contentType":2697,"locale":29},{"sys":2694},{"type":12,"linkType":13,"id":14},{"sys":2696},{"id":21,"type":12,"linkType":22},{"sys":2698},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2700,"metaTitle":330,"metaDescription":331,"mainTitle":2701,"subtitle":350,"heroImage":2716,"ctaButton":373,"ctaLink":374},[329],{"data":2702,"content":2703,"nodeType":74},{},[2704,2710],{"data":2705,"content":2706,"nodeType":342},{},[2707],{"data":2708,"marks":2709,"value":341,"nodeType":82},{},[],{"data":2711,"content":2712,"nodeType":87},{},[2713],{"data":2714,"marks":2715,"value":349,"nodeType":82},{},[],{"metadata":2717,"sys":2720,"fields":2725},{"tags":2718,"concepts":2719},[],[],{"space":2721,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2723,"publishedVersion":62,"revision":44,"locale":29},{"sys":2722},{"type":12,"linkType":13,"id":14},{"sys":2724},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2726},{"url":365,"details":2727,"fileName":371,"contentType":372},{"size":367,"image":2728},{"width":369,"height":370},{"sys":2730,"fields":2733},{"id":2731,"createdAt":2732},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":2734,"slug":2735,"articleIntro":2734,"category":2736},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[2737],{"metadata":2738,"sys":2741,"fields":2748},{"tags":2739,"concepts":2740},[],[],{"space":2742,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2744,"publishedVersion":320,"revision":62,"contentType":2746,"locale":29},{"sys":2743},{"type":12,"linkType":13,"id":14},{"sys":2745},{"id":21,"type":12,"linkType":22},{"sys":2747},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2749,"metaTitle":330,"metaDescription":331,"mainTitle":2750,"subtitle":350,"heroImage":2765,"ctaButton":373,"ctaLink":374},[329],{"data":2751,"content":2752,"nodeType":74},{},[2753,2759],{"data":2754,"content":2755,"nodeType":342},{},[2756],{"data":2757,"marks":2758,"value":341,"nodeType":82},{},[],{"data":2760,"content":2761,"nodeType":87},{},[2762],{"data":2763,"marks":2764,"value":349,"nodeType":82},{},[],{"metadata":2766,"sys":2769,"fields":2774},{"tags":2767,"concepts":2768},[],[],{"space":2770,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2772,"publishedVersion":62,"revision":44,"locale":29},{"sys":2771},{"type":12,"linkType":13,"id":14},{"sys":2773},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2775},{"url":365,"details":2776,"fileName":371,"contentType":372},{"size":367,"image":2777},{"width":369,"height":370},{"sys":2779,"fields":2782},{"id":2780,"createdAt":2781},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":2783,"slug":2784,"articleIntro":2785,"category":2786},"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.",[2787],{"metadata":2788,"sys":2791,"fields":2798},{"tags":2789,"concepts":2790},[],[],{"space":2792,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2794,"publishedVersion":320,"revision":62,"contentType":2796,"locale":29},{"sys":2793},{"type":12,"linkType":13,"id":14},{"sys":2795},{"id":21,"type":12,"linkType":22},{"sys":2797},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2799,"metaTitle":330,"metaDescription":331,"mainTitle":2800,"subtitle":350,"heroImage":2815,"ctaButton":373,"ctaLink":374},[329],{"data":2801,"content":2802,"nodeType":74},{},[2803,2809],{"data":2804,"content":2805,"nodeType":342},{},[2806],{"data":2807,"marks":2808,"value":341,"nodeType":82},{},[],{"data":2810,"content":2811,"nodeType":87},{},[2812],{"data":2813,"marks":2814,"value":349,"nodeType":82},{},[],{"metadata":2816,"sys":2819,"fields":2824},{"tags":2817,"concepts":2818},[],[],{"space":2820,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2822,"publishedVersion":62,"revision":44,"locale":29},{"sys":2821},{"type":12,"linkType":13,"id":14},{"sys":2823},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2825},{"url":365,"details":2826,"fileName":371,"contentType":372},{"size":367,"image":2827},{"width":369,"height":370},{"sys":2829,"fields":2832},{"id":2830,"createdAt":2831},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":2833,"slug":2834,"articleIntro":-1,"category":2835},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[2836],{"metadata":2837,"sys":2840,"fields":2847},{"tags":2838,"concepts":2839},[],[],{"space":2841,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2843,"publishedVersion":320,"revision":62,"contentType":2845,"locale":29},{"sys":2842},{"type":12,"linkType":13,"id":14},{"sys":2844},{"id":21,"type":12,"linkType":22},{"sys":2846},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2848,"metaTitle":330,"metaDescription":331,"mainTitle":2849,"subtitle":350,"heroImage":2864,"ctaButton":373,"ctaLink":374},[329],{"data":2850,"content":2851,"nodeType":74},{},[2852,2858],{"data":2853,"content":2854,"nodeType":342},{},[2855],{"data":2856,"marks":2857,"value":341,"nodeType":82},{},[],{"data":2859,"content":2860,"nodeType":87},{},[2861],{"data":2862,"marks":2863,"value":349,"nodeType":82},{},[],{"metadata":2865,"sys":2868,"fields":2873},{"tags":2866,"concepts":2867},[],[],{"space":2869,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2871,"publishedVersion":62,"revision":44,"locale":29},{"sys":2870},{"type":12,"linkType":13,"id":14},{"sys":2872},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2874},{"url":365,"details":2875,"fileName":371,"contentType":372},{"size":367,"image":2876},{"width":369,"height":370},{"sys":2878,"fields":2881},{"id":2879,"createdAt":2880},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2882,"slug":2883,"articleIntro":2884,"category":2885},"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.",[2886],{"metadata":2887,"sys":2890,"fields":2897},{"tags":2888,"concepts":2889},[],[],{"space":2891,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2893,"publishedVersion":320,"revision":62,"contentType":2895,"locale":29},{"sys":2892},{"type":12,"linkType":13,"id":14},{"sys":2894},{"id":21,"type":12,"linkType":22},{"sys":2896},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2898,"metaTitle":330,"metaDescription":331,"mainTitle":2899,"subtitle":350,"heroImage":2914,"ctaButton":373,"ctaLink":374},[329],{"data":2900,"content":2901,"nodeType":74},{},[2902,2908],{"data":2903,"content":2904,"nodeType":342},{},[2905],{"data":2906,"marks":2907,"value":341,"nodeType":82},{},[],{"data":2909,"content":2910,"nodeType":87},{},[2911],{"data":2912,"marks":2913,"value":349,"nodeType":82},{},[],{"metadata":2915,"sys":2918,"fields":2923},{"tags":2916,"concepts":2917},[],[],{"space":2919,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2921,"publishedVersion":62,"revision":44,"locale":29},{"sys":2920},{"type":12,"linkType":13,"id":14},{"sys":2922},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2924},{"url":365,"details":2925,"fileName":371,"contentType":372},{"size":367,"image":2926},{"width":369,"height":370},{"sys":2928,"fields":2931},{"id":2929,"createdAt":2930},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":2932,"slug":2933,"articleIntro":2932,"category":2934},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[2935],{"metadata":2936,"sys":2939,"fields":2946},{"tags":2937,"concepts":2938},[],[],{"space":2940,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2942,"publishedVersion":320,"revision":62,"contentType":2944,"locale":29},{"sys":2941},{"type":12,"linkType":13,"id":14},{"sys":2943},{"id":21,"type":12,"linkType":22},{"sys":2945},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2947,"metaTitle":330,"metaDescription":331,"mainTitle":2948,"subtitle":350,"heroImage":2963,"ctaButton":373,"ctaLink":374},[329],{"data":2949,"content":2950,"nodeType":74},{},[2951,2957],{"data":2952,"content":2953,"nodeType":342},{},[2954],{"data":2955,"marks":2956,"value":341,"nodeType":82},{},[],{"data":2958,"content":2959,"nodeType":87},{},[2960],{"data":2961,"marks":2962,"value":349,"nodeType":82},{},[],{"metadata":2964,"sys":2967,"fields":2972},{"tags":2965,"concepts":2966},[],[],{"space":2968,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":2970,"publishedVersion":62,"revision":44,"locale":29},{"sys":2969},{"type":12,"linkType":13,"id":14},{"sys":2971},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":2973},{"url":365,"details":2974,"fileName":371,"contentType":372},{"size":367,"image":2975},{"width":369,"height":370},{"sys":2977,"fields":2980},{"id":2978,"createdAt":2979},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":2981,"slug":2982,"articleIntro":2983,"category":2984},"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",[2985],{"metadata":2986,"sys":2989,"fields":2996},{"tags":2987,"concepts":2988},[],[],{"space":2990,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":2992,"publishedVersion":320,"revision":62,"contentType":2994,"locale":29},{"sys":2991},{"type":12,"linkType":13,"id":14},{"sys":2993},{"id":21,"type":12,"linkType":22},{"sys":2995},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":2997,"metaTitle":330,"metaDescription":331,"mainTitle":2998,"subtitle":350,"heroImage":3013,"ctaButton":373,"ctaLink":374},[329],{"data":2999,"content":3000,"nodeType":74},{},[3001,3007],{"data":3002,"content":3003,"nodeType":342},{},[3004],{"data":3005,"marks":3006,"value":341,"nodeType":82},{},[],{"data":3008,"content":3009,"nodeType":87},{},[3010],{"data":3011,"marks":3012,"value":349,"nodeType":82},{},[],{"metadata":3014,"sys":3017,"fields":3022},{"tags":3015,"concepts":3016},[],[],{"space":3018,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3020,"publishedVersion":62,"revision":44,"locale":29},{"sys":3019},{"type":12,"linkType":13,"id":14},{"sys":3021},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3023},{"url":365,"details":3024,"fileName":371,"contentType":372},{"size":367,"image":3025},{"width":369,"height":370},{"sys":3027,"fields":3030},{"id":3028,"createdAt":3029},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":3031,"slug":3032,"articleIntro":3031,"category":3033},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[3034],{"metadata":3035,"sys":3038,"fields":3045},{"tags":3036,"concepts":3037},[],[],{"space":3039,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3041,"publishedVersion":320,"revision":62,"contentType":3043,"locale":29},{"sys":3040},{"type":12,"linkType":13,"id":14},{"sys":3042},{"id":21,"type":12,"linkType":22},{"sys":3044},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3046,"metaTitle":330,"metaDescription":331,"mainTitle":3047,"subtitle":350,"heroImage":3062,"ctaButton":373,"ctaLink":374},[329],{"data":3048,"content":3049,"nodeType":74},{},[3050,3056],{"data":3051,"content":3052,"nodeType":342},{},[3053],{"data":3054,"marks":3055,"value":341,"nodeType":82},{},[],{"data":3057,"content":3058,"nodeType":87},{},[3059],{"data":3060,"marks":3061,"value":349,"nodeType":82},{},[],{"metadata":3063,"sys":3066,"fields":3071},{"tags":3064,"concepts":3065},[],[],{"space":3067,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3069,"publishedVersion":62,"revision":44,"locale":29},{"sys":3068},{"type":12,"linkType":13,"id":14},{"sys":3070},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3072},{"url":365,"details":3073,"fileName":371,"contentType":372},{"size":367,"image":3074},{"width":369,"height":370},{"sys":3076,"fields":3079},{"id":3077,"createdAt":3078},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":3080,"slug":3081,"articleIntro":3080,"category":3082},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[3083],{"metadata":3084,"sys":3087,"fields":3094},{"tags":3085,"concepts":3086},[],[],{"space":3088,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3090,"publishedVersion":320,"revision":62,"contentType":3092,"locale":29},{"sys":3089},{"type":12,"linkType":13,"id":14},{"sys":3091},{"id":21,"type":12,"linkType":22},{"sys":3093},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3095,"metaTitle":330,"metaDescription":331,"mainTitle":3096,"subtitle":350,"heroImage":3111,"ctaButton":373,"ctaLink":374},[329],{"data":3097,"content":3098,"nodeType":74},{},[3099,3105],{"data":3100,"content":3101,"nodeType":342},{},[3102],{"data":3103,"marks":3104,"value":341,"nodeType":82},{},[],{"data":3106,"content":3107,"nodeType":87},{},[3108],{"data":3109,"marks":3110,"value":349,"nodeType":82},{},[],{"metadata":3112,"sys":3115,"fields":3120},{"tags":3113,"concepts":3114},[],[],{"space":3116,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3118,"publishedVersion":62,"revision":44,"locale":29},{"sys":3117},{"type":12,"linkType":13,"id":14},{"sys":3119},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3121},{"url":365,"details":3122,"fileName":371,"contentType":372},{"size":367,"image":3123},{"width":369,"height":370},{"sys":3125,"fields":3128},{"id":3126,"createdAt":3127},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":3129,"slug":3130,"articleIntro":-1,"category":3131},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[3132],{"metadata":3133,"sys":3136,"fields":3143},{"tags":3134,"concepts":3135},[],[],{"space":3137,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3139,"publishedVersion":320,"revision":62,"contentType":3141,"locale":29},{"sys":3138},{"type":12,"linkType":13,"id":14},{"sys":3140},{"id":21,"type":12,"linkType":22},{"sys":3142},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3144,"metaTitle":330,"metaDescription":331,"mainTitle":3145,"subtitle":350,"heroImage":3160,"ctaButton":373,"ctaLink":374},[329],{"data":3146,"content":3147,"nodeType":74},{},[3148,3154],{"data":3149,"content":3150,"nodeType":342},{},[3151],{"data":3152,"marks":3153,"value":341,"nodeType":82},{},[],{"data":3155,"content":3156,"nodeType":87},{},[3157],{"data":3158,"marks":3159,"value":349,"nodeType":82},{},[],{"metadata":3161,"sys":3164,"fields":3169},{"tags":3162,"concepts":3163},[],[],{"space":3165,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3167,"publishedVersion":62,"revision":44,"locale":29},{"sys":3166},{"type":12,"linkType":13,"id":14},{"sys":3168},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3170},{"url":365,"details":3171,"fileName":371,"contentType":372},{"size":367,"image":3172},{"width":369,"height":370},{"sys":3174,"fields":3177},{"id":3175,"createdAt":3176},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":3178,"slug":3179,"articleIntro":3178,"category":3180},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[3181],{"metadata":3182,"sys":3185,"fields":3192},{"tags":3183,"concepts":3184},[],[],{"space":3186,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3188,"publishedVersion":320,"revision":62,"contentType":3190,"locale":29},{"sys":3187},{"type":12,"linkType":13,"id":14},{"sys":3189},{"id":21,"type":12,"linkType":22},{"sys":3191},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3193,"metaTitle":330,"metaDescription":331,"mainTitle":3194,"subtitle":350,"heroImage":3209,"ctaButton":373,"ctaLink":374},[329],{"data":3195,"content":3196,"nodeType":74},{},[3197,3203],{"data":3198,"content":3199,"nodeType":342},{},[3200],{"data":3201,"marks":3202,"value":341,"nodeType":82},{},[],{"data":3204,"content":3205,"nodeType":87},{},[3206],{"data":3207,"marks":3208,"value":349,"nodeType":82},{},[],{"metadata":3210,"sys":3213,"fields":3218},{"tags":3211,"concepts":3212},[],[],{"space":3214,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3216,"publishedVersion":62,"revision":44,"locale":29},{"sys":3215},{"type":12,"linkType":13,"id":14},{"sys":3217},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3219},{"url":365,"details":3220,"fileName":371,"contentType":372},{"size":367,"image":3221},{"width":369,"height":370},{"sys":3223,"fields":3226},{"id":3224,"createdAt":3225},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":3227,"slug":3228,"articleIntro":3227,"category":3229},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[3230],{"metadata":3231,"sys":3234,"fields":3241},{"tags":3232,"concepts":3233},[],[],{"space":3235,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3237,"publishedVersion":320,"revision":62,"contentType":3239,"locale":29},{"sys":3236},{"type":12,"linkType":13,"id":14},{"sys":3238},{"id":21,"type":12,"linkType":22},{"sys":3240},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3242,"metaTitle":330,"metaDescription":331,"mainTitle":3243,"subtitle":350,"heroImage":3258,"ctaButton":373,"ctaLink":374},[329],{"data":3244,"content":3245,"nodeType":74},{},[3246,3252],{"data":3247,"content":3248,"nodeType":342},{},[3249],{"data":3250,"marks":3251,"value":341,"nodeType":82},{},[],{"data":3253,"content":3254,"nodeType":87},{},[3255],{"data":3256,"marks":3257,"value":349,"nodeType":82},{},[],{"metadata":3259,"sys":3262,"fields":3267},{"tags":3260,"concepts":3261},[],[],{"space":3263,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3265,"publishedVersion":62,"revision":44,"locale":29},{"sys":3264},{"type":12,"linkType":13,"id":14},{"sys":3266},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3268},{"url":365,"details":3269,"fileName":371,"contentType":372},{"size":367,"image":3270},{"width":369,"height":370},{"sys":3272,"fields":3275},{"id":3273,"createdAt":3274},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":3276,"slug":3277,"articleIntro":-1,"category":3278},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[3279],{"metadata":3280,"sys":3283,"fields":3290},{"tags":3281,"concepts":3282},[],[],{"space":3284,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3286,"publishedVersion":320,"revision":62,"contentType":3288,"locale":29},{"sys":3285},{"type":12,"linkType":13,"id":14},{"sys":3287},{"id":21,"type":12,"linkType":22},{"sys":3289},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3291,"metaTitle":330,"metaDescription":331,"mainTitle":3292,"subtitle":350,"heroImage":3307,"ctaButton":373,"ctaLink":374},[329],{"data":3293,"content":3294,"nodeType":74},{},[3295,3301],{"data":3296,"content":3297,"nodeType":342},{},[3298],{"data":3299,"marks":3300,"value":341,"nodeType":82},{},[],{"data":3302,"content":3303,"nodeType":87},{},[3304],{"data":3305,"marks":3306,"value":349,"nodeType":82},{},[],{"metadata":3308,"sys":3311,"fields":3316},{"tags":3309,"concepts":3310},[],[],{"space":3312,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3314,"publishedVersion":62,"revision":44,"locale":29},{"sys":3313},{"type":12,"linkType":13,"id":14},{"sys":3315},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3317},{"url":365,"details":3318,"fileName":371,"contentType":372},{"size":367,"image":3319},{"width":369,"height":370},{"sys":3321,"fields":3324},{"id":3322,"createdAt":3323},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":3325,"slug":3326,"articleIntro":3325,"category":3327},"Compte 6156 - Maintenance","compte-6156-maintenance",[3328],{"metadata":3329,"sys":3332,"fields":3339},{"tags":3330,"concepts":3331},[],[],{"space":3333,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3335,"publishedVersion":320,"revision":62,"contentType":3337,"locale":29},{"sys":3334},{"type":12,"linkType":13,"id":14},{"sys":3336},{"id":21,"type":12,"linkType":22},{"sys":3338},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3340,"metaTitle":330,"metaDescription":331,"mainTitle":3341,"subtitle":350,"heroImage":3356,"ctaButton":373,"ctaLink":374},[329],{"data":3342,"content":3343,"nodeType":74},{},[3344,3350],{"data":3345,"content":3346,"nodeType":342},{},[3347],{"data":3348,"marks":3349,"value":341,"nodeType":82},{},[],{"data":3351,"content":3352,"nodeType":87},{},[3353],{"data":3354,"marks":3355,"value":349,"nodeType":82},{},[],{"metadata":3357,"sys":3360,"fields":3365},{"tags":3358,"concepts":3359},[],[],{"space":3361,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3363,"publishedVersion":62,"revision":44,"locale":29},{"sys":3362},{"type":12,"linkType":13,"id":14},{"sys":3364},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3366},{"url":365,"details":3367,"fileName":371,"contentType":372},{"size":367,"image":3368},{"width":369,"height":370},{"sys":3370,"fields":3373},{"id":3371,"createdAt":3372},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":3374,"slug":3375,"articleIntro":3374,"category":3376},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[3377],{"metadata":3378,"sys":3381,"fields":3388},{"tags":3379,"concepts":3380},[],[],{"space":3382,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3384,"publishedVersion":320,"revision":62,"contentType":3386,"locale":29},{"sys":3383},{"type":12,"linkType":13,"id":14},{"sys":3385},{"id":21,"type":12,"linkType":22},{"sys":3387},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3389,"metaTitle":330,"metaDescription":331,"mainTitle":3390,"subtitle":350,"heroImage":3405,"ctaButton":373,"ctaLink":374},[329],{"data":3391,"content":3392,"nodeType":74},{},[3393,3399],{"data":3394,"content":3395,"nodeType":342},{},[3396],{"data":3397,"marks":3398,"value":341,"nodeType":82},{},[],{"data":3400,"content":3401,"nodeType":87},{},[3402],{"data":3403,"marks":3404,"value":349,"nodeType":82},{},[],{"metadata":3406,"sys":3409,"fields":3414},{"tags":3407,"concepts":3408},[],[],{"space":3410,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3412,"publishedVersion":62,"revision":44,"locale":29},{"sys":3411},{"type":12,"linkType":13,"id":14},{"sys":3413},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3415},{"url":365,"details":3416,"fileName":371,"contentType":372},{"size":367,"image":3417},{"width":369,"height":370},{"sys":3419,"fields":3422},{"id":3420,"createdAt":3421},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":3423,"slug":3424,"articleIntro":3423,"category":3425},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[3426],{"metadata":3427,"sys":3430,"fields":3437},{"tags":3428,"concepts":3429},[],[],{"space":3431,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3433,"publishedVersion":320,"revision":62,"contentType":3435,"locale":29},{"sys":3432},{"type":12,"linkType":13,"id":14},{"sys":3434},{"id":21,"type":12,"linkType":22},{"sys":3436},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3438,"metaTitle":330,"metaDescription":331,"mainTitle":3439,"subtitle":350,"heroImage":3454,"ctaButton":373,"ctaLink":374},[329],{"data":3440,"content":3441,"nodeType":74},{},[3442,3448],{"data":3443,"content":3444,"nodeType":342},{},[3445],{"data":3446,"marks":3447,"value":341,"nodeType":82},{},[],{"data":3449,"content":3450,"nodeType":87},{},[3451],{"data":3452,"marks":3453,"value":349,"nodeType":82},{},[],{"metadata":3455,"sys":3458,"fields":3463},{"tags":3456,"concepts":3457},[],[],{"space":3459,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3461,"publishedVersion":62,"revision":44,"locale":29},{"sys":3460},{"type":12,"linkType":13,"id":14},{"sys":3462},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3464},{"url":365,"details":3465,"fileName":371,"contentType":372},{"size":367,"image":3466},{"width":369,"height":370},{"sys":3468,"fields":3471},{"id":3469,"createdAt":3470},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":3472,"slug":3473,"articleIntro":3472,"category":3474},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[3475],{"metadata":3476,"sys":3479,"fields":3486},{"tags":3477,"concepts":3478},[],[],{"space":3480,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3482,"publishedVersion":320,"revision":62,"contentType":3484,"locale":29},{"sys":3481},{"type":12,"linkType":13,"id":14},{"sys":3483},{"id":21,"type":12,"linkType":22},{"sys":3485},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3487,"metaTitle":330,"metaDescription":331,"mainTitle":3488,"subtitle":350,"heroImage":3503,"ctaButton":373,"ctaLink":374},[329],{"data":3489,"content":3490,"nodeType":74},{},[3491,3497],{"data":3492,"content":3493,"nodeType":342},{},[3494],{"data":3495,"marks":3496,"value":341,"nodeType":82},{},[],{"data":3498,"content":3499,"nodeType":87},{},[3500],{"data":3501,"marks":3502,"value":349,"nodeType":82},{},[],{"metadata":3504,"sys":3507,"fields":3512},{"tags":3505,"concepts":3506},[],[],{"space":3508,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3510,"publishedVersion":62,"revision":44,"locale":29},{"sys":3509},{"type":12,"linkType":13,"id":14},{"sys":3511},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3513},{"url":365,"details":3514,"fileName":371,"contentType":372},{"size":367,"image":3515},{"width":369,"height":370},{"sys":3517,"fields":3520},{"id":3518,"createdAt":3519},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":3521,"slug":3522,"articleIntro":-1,"category":3523},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[3524],{"metadata":3525,"sys":3528,"fields":3535},{"tags":3526,"concepts":3527},[],[],{"space":3529,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3531,"publishedVersion":320,"revision":62,"contentType":3533,"locale":29},{"sys":3530},{"type":12,"linkType":13,"id":14},{"sys":3532},{"id":21,"type":12,"linkType":22},{"sys":3534},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3536,"metaTitle":330,"metaDescription":331,"mainTitle":3537,"subtitle":350,"heroImage":3552,"ctaButton":373,"ctaLink":374},[329],{"data":3538,"content":3539,"nodeType":74},{},[3540,3546],{"data":3541,"content":3542,"nodeType":342},{},[3543],{"data":3544,"marks":3545,"value":341,"nodeType":82},{},[],{"data":3547,"content":3548,"nodeType":87},{},[3549],{"data":3550,"marks":3551,"value":349,"nodeType":82},{},[],{"metadata":3553,"sys":3556,"fields":3561},{"tags":3554,"concepts":3555},[],[],{"space":3557,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3559,"publishedVersion":62,"revision":44,"locale":29},{"sys":3558},{"type":12,"linkType":13,"id":14},{"sys":3560},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3562},{"url":365,"details":3563,"fileName":371,"contentType":372},{"size":367,"image":3564},{"width":369,"height":370},{"sys":3566,"fields":3569},{"id":3567,"createdAt":3568},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":3570,"slug":3571,"articleIntro":3570,"category":3572},"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",[3573],{"metadata":3574,"sys":3577,"fields":3584},{"tags":3575,"concepts":3576},[],[],{"space":3578,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3580,"publishedVersion":320,"revision":62,"contentType":3582,"locale":29},{"sys":3579},{"type":12,"linkType":13,"id":14},{"sys":3581},{"id":21,"type":12,"linkType":22},{"sys":3583},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3585,"metaTitle":330,"metaDescription":331,"mainTitle":3586,"subtitle":350,"heroImage":3601,"ctaButton":373,"ctaLink":374},[329],{"data":3587,"content":3588,"nodeType":74},{},[3589,3595],{"data":3590,"content":3591,"nodeType":342},{},[3592],{"data":3593,"marks":3594,"value":341,"nodeType":82},{},[],{"data":3596,"content":3597,"nodeType":87},{},[3598],{"data":3599,"marks":3600,"value":349,"nodeType":82},{},[],{"metadata":3602,"sys":3605,"fields":3610},{"tags":3603,"concepts":3604},[],[],{"space":3606,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3608,"publishedVersion":62,"revision":44,"locale":29},{"sys":3607},{"type":12,"linkType":13,"id":14},{"sys":3609},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3611},{"url":365,"details":3612,"fileName":371,"contentType":372},{"size":367,"image":3613},{"width":369,"height":370},{"sys":3615,"fields":3618},{"id":3616,"createdAt":3617},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":3619,"slug":3620,"articleIntro":3619,"category":3621},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[3622],{"metadata":3623,"sys":3626,"fields":3633},{"tags":3624,"concepts":3625},[],[],{"space":3627,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3629,"publishedVersion":320,"revision":62,"contentType":3631,"locale":29},{"sys":3628},{"type":12,"linkType":13,"id":14},{"sys":3630},{"id":21,"type":12,"linkType":22},{"sys":3632},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3634,"metaTitle":330,"metaDescription":331,"mainTitle":3635,"subtitle":350,"heroImage":3650,"ctaButton":373,"ctaLink":374},[329],{"data":3636,"content":3637,"nodeType":74},{},[3638,3644],{"data":3639,"content":3640,"nodeType":342},{},[3641],{"data":3642,"marks":3643,"value":341,"nodeType":82},{},[],{"data":3645,"content":3646,"nodeType":87},{},[3647],{"data":3648,"marks":3649,"value":349,"nodeType":82},{},[],{"metadata":3651,"sys":3654,"fields":3659},{"tags":3652,"concepts":3653},[],[],{"space":3655,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3657,"publishedVersion":62,"revision":44,"locale":29},{"sys":3656},{"type":12,"linkType":13,"id":14},{"sys":3658},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3660},{"url":365,"details":3661,"fileName":371,"contentType":372},{"size":367,"image":3662},{"width":369,"height":370},{"sys":3664,"fields":3667},{"id":3665,"createdAt":3666},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":3668,"slug":3669,"articleIntro":3668,"category":3670},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[3671],{"metadata":3672,"sys":3675,"fields":3682},{"tags":3673,"concepts":3674},[],[],{"space":3676,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3678,"publishedVersion":320,"revision":62,"contentType":3680,"locale":29},{"sys":3677},{"type":12,"linkType":13,"id":14},{"sys":3679},{"id":21,"type":12,"linkType":22},{"sys":3681},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3683,"metaTitle":330,"metaDescription":331,"mainTitle":3684,"subtitle":350,"heroImage":3699,"ctaButton":373,"ctaLink":374},[329],{"data":3685,"content":3686,"nodeType":74},{},[3687,3693],{"data":3688,"content":3689,"nodeType":342},{},[3690],{"data":3691,"marks":3692,"value":341,"nodeType":82},{},[],{"data":3694,"content":3695,"nodeType":87},{},[3696],{"data":3697,"marks":3698,"value":349,"nodeType":82},{},[],{"metadata":3700,"sys":3703,"fields":3708},{"tags":3701,"concepts":3702},[],[],{"space":3704,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3706,"publishedVersion":62,"revision":44,"locale":29},{"sys":3705},{"type":12,"linkType":13,"id":14},{"sys":3707},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3709},{"url":365,"details":3710,"fileName":371,"contentType":372},{"size":367,"image":3711},{"width":369,"height":370},{"sys":3713,"fields":3716},{"id":3714,"createdAt":3715},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":3717,"slug":3718,"articleIntro":3717,"category":3719},"Compte 503 - Actions","compte-503-actions",[3720],{"metadata":3721,"sys":3724,"fields":3731},{"tags":3722,"concepts":3723},[],[],{"space":3725,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3727,"publishedVersion":320,"revision":62,"contentType":3729,"locale":29},{"sys":3726},{"type":12,"linkType":13,"id":14},{"sys":3728},{"id":21,"type":12,"linkType":22},{"sys":3730},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3732,"metaTitle":330,"metaDescription":331,"mainTitle":3733,"subtitle":350,"heroImage":3748,"ctaButton":373,"ctaLink":374},[329],{"data":3734,"content":3735,"nodeType":74},{},[3736,3742],{"data":3737,"content":3738,"nodeType":342},{},[3739],{"data":3740,"marks":3741,"value":341,"nodeType":82},{},[],{"data":3743,"content":3744,"nodeType":87},{},[3745],{"data":3746,"marks":3747,"value":349,"nodeType":82},{},[],{"metadata":3749,"sys":3752,"fields":3757},{"tags":3750,"concepts":3751},[],[],{"space":3753,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3755,"publishedVersion":62,"revision":44,"locale":29},{"sys":3754},{"type":12,"linkType":13,"id":14},{"sys":3756},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3758},{"url":365,"details":3759,"fileName":371,"contentType":372},{"size":367,"image":3760},{"width":369,"height":370},{"sys":3762,"fields":3765},{"id":3763,"createdAt":3764},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":3766,"slug":3767,"articleIntro":3766,"category":3768},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[3769],{"metadata":3770,"sys":3773,"fields":3780},{"tags":3771,"concepts":3772},[],[],{"space":3774,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3776,"publishedVersion":320,"revision":62,"contentType":3778,"locale":29},{"sys":3775},{"type":12,"linkType":13,"id":14},{"sys":3777},{"id":21,"type":12,"linkType":22},{"sys":3779},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3781,"metaTitle":330,"metaDescription":331,"mainTitle":3782,"subtitle":350,"heroImage":3797,"ctaButton":373,"ctaLink":374},[329],{"data":3783,"content":3784,"nodeType":74},{},[3785,3791],{"data":3786,"content":3787,"nodeType":342},{},[3788],{"data":3789,"marks":3790,"value":341,"nodeType":82},{},[],{"data":3792,"content":3793,"nodeType":87},{},[3794],{"data":3795,"marks":3796,"value":349,"nodeType":82},{},[],{"metadata":3798,"sys":3801,"fields":3806},{"tags":3799,"concepts":3800},[],[],{"space":3802,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3804,"publishedVersion":62,"revision":44,"locale":29},{"sys":3803},{"type":12,"linkType":13,"id":14},{"sys":3805},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3807},{"url":365,"details":3808,"fileName":371,"contentType":372},{"size":367,"image":3809},{"width":369,"height":370},{"sys":3811,"fields":3814},{"id":3812,"createdAt":3813},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":3815,"slug":3816,"articleIntro":3815,"category":3817},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[3818],{"metadata":3819,"sys":3822,"fields":3829},{"tags":3820,"concepts":3821},[],[],{"space":3823,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3825,"publishedVersion":320,"revision":62,"contentType":3827,"locale":29},{"sys":3824},{"type":12,"linkType":13,"id":14},{"sys":3826},{"id":21,"type":12,"linkType":22},{"sys":3828},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3830,"metaTitle":330,"metaDescription":331,"mainTitle":3831,"subtitle":350,"heroImage":3846,"ctaButton":373,"ctaLink":374},[329],{"data":3832,"content":3833,"nodeType":74},{},[3834,3840],{"data":3835,"content":3836,"nodeType":342},{},[3837],{"data":3838,"marks":3839,"value":341,"nodeType":82},{},[],{"data":3841,"content":3842,"nodeType":87},{},[3843],{"data":3844,"marks":3845,"value":349,"nodeType":82},{},[],{"metadata":3847,"sys":3850,"fields":3855},{"tags":3848,"concepts":3849},[],[],{"space":3851,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3853,"publishedVersion":62,"revision":44,"locale":29},{"sys":3852},{"type":12,"linkType":13,"id":14},{"sys":3854},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3856},{"url":365,"details":3857,"fileName":371,"contentType":372},{"size":367,"image":3858},{"width":369,"height":370},{"sys":3860,"fields":3863},{"id":3861,"createdAt":3862},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":3864,"slug":3865,"articleIntro":-1,"category":3866},"Compte 705 - Études","compte-705-etudes",[3867],{"metadata":3868,"sys":3871,"fields":3878},{"tags":3869,"concepts":3870},[],[],{"space":3872,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3874,"publishedVersion":320,"revision":62,"contentType":3876,"locale":29},{"sys":3873},{"type":12,"linkType":13,"id":14},{"sys":3875},{"id":21,"type":12,"linkType":22},{"sys":3877},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3879,"metaTitle":330,"metaDescription":331,"mainTitle":3880,"subtitle":350,"heroImage":3895,"ctaButton":373,"ctaLink":374},[329],{"data":3881,"content":3882,"nodeType":74},{},[3883,3889],{"data":3884,"content":3885,"nodeType":342},{},[3886],{"data":3887,"marks":3888,"value":341,"nodeType":82},{},[],{"data":3890,"content":3891,"nodeType":87},{},[3892],{"data":3893,"marks":3894,"value":349,"nodeType":82},{},[],{"metadata":3896,"sys":3899,"fields":3904},{"tags":3897,"concepts":3898},[],[],{"space":3900,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3902,"publishedVersion":62,"revision":44,"locale":29},{"sys":3901},{"type":12,"linkType":13,"id":14},{"sys":3903},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3905},{"url":365,"details":3906,"fileName":371,"contentType":372},{"size":367,"image":3907},{"width":369,"height":370},{"sys":3909,"fields":3912},{"id":3910,"createdAt":3911},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":3913,"slug":3914,"articleIntro":3913,"category":3915},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[3916],{"metadata":3917,"sys":3920,"fields":3927},{"tags":3918,"concepts":3919},[],[],{"space":3921,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3923,"publishedVersion":320,"revision":62,"contentType":3925,"locale":29},{"sys":3922},{"type":12,"linkType":13,"id":14},{"sys":3924},{"id":21,"type":12,"linkType":22},{"sys":3926},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3928,"metaTitle":330,"metaDescription":331,"mainTitle":3929,"subtitle":350,"heroImage":3944,"ctaButton":373,"ctaLink":374},[329],{"data":3930,"content":3931,"nodeType":74},{},[3932,3938],{"data":3933,"content":3934,"nodeType":342},{},[3935],{"data":3936,"marks":3937,"value":341,"nodeType":82},{},[],{"data":3939,"content":3940,"nodeType":87},{},[3941],{"data":3942,"marks":3943,"value":349,"nodeType":82},{},[],{"metadata":3945,"sys":3948,"fields":3953},{"tags":3946,"concepts":3947},[],[],{"space":3949,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":3951,"publishedVersion":62,"revision":44,"locale":29},{"sys":3950},{"type":12,"linkType":13,"id":14},{"sys":3952},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":3954},{"url":365,"details":3955,"fileName":371,"contentType":372},{"size":367,"image":3956},{"width":369,"height":370},{"sys":3958,"fields":3961},{"id":3959,"createdAt":3960},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":3962,"slug":3963,"articleIntro":3962,"category":3964},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[3965],{"metadata":3966,"sys":3969,"fields":3976},{"tags":3967,"concepts":3968},[],[],{"space":3970,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":3972,"publishedVersion":320,"revision":62,"contentType":3974,"locale":29},{"sys":3971},{"type":12,"linkType":13,"id":14},{"sys":3973},{"id":21,"type":12,"linkType":22},{"sys":3975},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":3977,"metaTitle":330,"metaDescription":331,"mainTitle":3978,"subtitle":350,"heroImage":3993,"ctaButton":373,"ctaLink":374},[329],{"data":3979,"content":3980,"nodeType":74},{},[3981,3987],{"data":3982,"content":3983,"nodeType":342},{},[3984],{"data":3985,"marks":3986,"value":341,"nodeType":82},{},[],{"data":3988,"content":3989,"nodeType":87},{},[3990],{"data":3991,"marks":3992,"value":349,"nodeType":82},{},[],{"metadata":3994,"sys":3997,"fields":4002},{"tags":3995,"concepts":3996},[],[],{"space":3998,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4000,"publishedVersion":62,"revision":44,"locale":29},{"sys":3999},{"type":12,"linkType":13,"id":14},{"sys":4001},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4003},{"url":365,"details":4004,"fileName":371,"contentType":372},{"size":367,"image":4005},{"width":369,"height":370},{"sys":4007,"fields":4010},{"id":4008,"createdAt":4009},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":4011,"slug":4012,"articleIntro":4011,"category":4013},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[4014],{"metadata":4015,"sys":4018,"fields":4025},{"tags":4016,"concepts":4017},[],[],{"space":4019,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4021,"publishedVersion":320,"revision":62,"contentType":4023,"locale":29},{"sys":4020},{"type":12,"linkType":13,"id":14},{"sys":4022},{"id":21,"type":12,"linkType":22},{"sys":4024},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4026,"metaTitle":330,"metaDescription":331,"mainTitle":4027,"subtitle":350,"heroImage":4042,"ctaButton":373,"ctaLink":374},[329],{"data":4028,"content":4029,"nodeType":74},{},[4030,4036],{"data":4031,"content":4032,"nodeType":342},{},[4033],{"data":4034,"marks":4035,"value":341,"nodeType":82},{},[],{"data":4037,"content":4038,"nodeType":87},{},[4039],{"data":4040,"marks":4041,"value":349,"nodeType":82},{},[],{"metadata":4043,"sys":4046,"fields":4051},{"tags":4044,"concepts":4045},[],[],{"space":4047,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4049,"publishedVersion":62,"revision":44,"locale":29},{"sys":4048},{"type":12,"linkType":13,"id":14},{"sys":4050},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4052},{"url":365,"details":4053,"fileName":371,"contentType":372},{"size":367,"image":4054},{"width":369,"height":370},{"sys":4056,"fields":4059},{"id":4057,"createdAt":4058},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":4060,"slug":4061,"articleIntro":4060,"category":4062},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[4063],{"metadata":4064,"sys":4067,"fields":4074},{"tags":4065,"concepts":4066},[],[],{"space":4068,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4070,"publishedVersion":320,"revision":62,"contentType":4072,"locale":29},{"sys":4069},{"type":12,"linkType":13,"id":14},{"sys":4071},{"id":21,"type":12,"linkType":22},{"sys":4073},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4075,"metaTitle":330,"metaDescription":331,"mainTitle":4076,"subtitle":350,"heroImage":4091,"ctaButton":373,"ctaLink":374},[329],{"data":4077,"content":4078,"nodeType":74},{},[4079,4085],{"data":4080,"content":4081,"nodeType":342},{},[4082],{"data":4083,"marks":4084,"value":341,"nodeType":82},{},[],{"data":4086,"content":4087,"nodeType":87},{},[4088],{"data":4089,"marks":4090,"value":349,"nodeType":82},{},[],{"metadata":4092,"sys":4095,"fields":4100},{"tags":4093,"concepts":4094},[],[],{"space":4096,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4098,"publishedVersion":62,"revision":44,"locale":29},{"sys":4097},{"type":12,"linkType":13,"id":14},{"sys":4099},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4101},{"url":365,"details":4102,"fileName":371,"contentType":372},{"size":367,"image":4103},{"width":369,"height":370},{"sys":4105,"fields":4108},{"id":4106,"createdAt":4107},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":4109,"slug":4110,"articleIntro":4109,"category":4111},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[4112],{"metadata":4113,"sys":4116,"fields":4123},{"tags":4114,"concepts":4115},[],[],{"space":4117,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4119,"publishedVersion":320,"revision":62,"contentType":4121,"locale":29},{"sys":4118},{"type":12,"linkType":13,"id":14},{"sys":4120},{"id":21,"type":12,"linkType":22},{"sys":4122},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4124,"metaTitle":330,"metaDescription":331,"mainTitle":4125,"subtitle":350,"heroImage":4140,"ctaButton":373,"ctaLink":374},[329],{"data":4126,"content":4127,"nodeType":74},{},[4128,4134],{"data":4129,"content":4130,"nodeType":342},{},[4131],{"data":4132,"marks":4133,"value":341,"nodeType":82},{},[],{"data":4135,"content":4136,"nodeType":87},{},[4137],{"data":4138,"marks":4139,"value":349,"nodeType":82},{},[],{"metadata":4141,"sys":4144,"fields":4149},{"tags":4142,"concepts":4143},[],[],{"space":4145,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4147,"publishedVersion":62,"revision":44,"locale":29},{"sys":4146},{"type":12,"linkType":13,"id":14},{"sys":4148},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4150},{"url":365,"details":4151,"fileName":371,"contentType":372},{"size":367,"image":4152},{"width":369,"height":370},{"sys":4154,"fields":4157},{"id":4155,"createdAt":4156},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":4158,"slug":4159,"articleIntro":4158,"category":4160},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[4161],{"metadata":4162,"sys":4165,"fields":4172},{"tags":4163,"concepts":4164},[],[],{"space":4166,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4168,"publishedVersion":320,"revision":62,"contentType":4170,"locale":29},{"sys":4167},{"type":12,"linkType":13,"id":14},{"sys":4169},{"id":21,"type":12,"linkType":22},{"sys":4171},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4173,"metaTitle":330,"metaDescription":331,"mainTitle":4174,"subtitle":350,"heroImage":4189,"ctaButton":373,"ctaLink":374},[329],{"data":4175,"content":4176,"nodeType":74},{},[4177,4183],{"data":4178,"content":4179,"nodeType":342},{},[4180],{"data":4181,"marks":4182,"value":341,"nodeType":82},{},[],{"data":4184,"content":4185,"nodeType":87},{},[4186],{"data":4187,"marks":4188,"value":349,"nodeType":82},{},[],{"metadata":4190,"sys":4193,"fields":4198},{"tags":4191,"concepts":4192},[],[],{"space":4194,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4196,"publishedVersion":62,"revision":44,"locale":29},{"sys":4195},{"type":12,"linkType":13,"id":14},{"sys":4197},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4199},{"url":365,"details":4200,"fileName":371,"contentType":372},{"size":367,"image":4201},{"width":369,"height":370},{"sys":4203,"fields":4206},{"id":4204,"createdAt":4205},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":4207,"slug":4208,"articleIntro":-1,"category":4209},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[4210],{"metadata":4211,"sys":4214,"fields":4221},{"tags":4212,"concepts":4213},[],[],{"space":4215,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4217,"publishedVersion":320,"revision":62,"contentType":4219,"locale":29},{"sys":4216},{"type":12,"linkType":13,"id":14},{"sys":4218},{"id":21,"type":12,"linkType":22},{"sys":4220},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4222,"metaTitle":330,"metaDescription":331,"mainTitle":4223,"subtitle":350,"heroImage":4238,"ctaButton":373,"ctaLink":374},[329],{"data":4224,"content":4225,"nodeType":74},{},[4226,4232],{"data":4227,"content":4228,"nodeType":342},{},[4229],{"data":4230,"marks":4231,"value":341,"nodeType":82},{},[],{"data":4233,"content":4234,"nodeType":87},{},[4235],{"data":4236,"marks":4237,"value":349,"nodeType":82},{},[],{"metadata":4239,"sys":4242,"fields":4247},{"tags":4240,"concepts":4241},[],[],{"space":4243,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4245,"publishedVersion":62,"revision":44,"locale":29},{"sys":4244},{"type":12,"linkType":13,"id":14},{"sys":4246},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4248},{"url":365,"details":4249,"fileName":371,"contentType":372},{"size":367,"image":4250},{"width":369,"height":370},{"sys":4252,"fields":4255},{"id":4253,"createdAt":4254},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":4256,"slug":4257,"articleIntro":-1,"category":4258},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[4259],{"metadata":4260,"sys":4263,"fields":4270},{"tags":4261,"concepts":4262},[],[],{"space":4264,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4266,"publishedVersion":320,"revision":62,"contentType":4268,"locale":29},{"sys":4265},{"type":12,"linkType":13,"id":14},{"sys":4267},{"id":21,"type":12,"linkType":22},{"sys":4269},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4271,"metaTitle":330,"metaDescription":331,"mainTitle":4272,"subtitle":350,"heroImage":4287,"ctaButton":373,"ctaLink":374},[329],{"data":4273,"content":4274,"nodeType":74},{},[4275,4281],{"data":4276,"content":4277,"nodeType":342},{},[4278],{"data":4279,"marks":4280,"value":341,"nodeType":82},{},[],{"data":4282,"content":4283,"nodeType":87},{},[4284],{"data":4285,"marks":4286,"value":349,"nodeType":82},{},[],{"metadata":4288,"sys":4291,"fields":4296},{"tags":4289,"concepts":4290},[],[],{"space":4292,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4294,"publishedVersion":62,"revision":44,"locale":29},{"sys":4293},{"type":12,"linkType":13,"id":14},{"sys":4295},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4297},{"url":365,"details":4298,"fileName":371,"contentType":372},{"size":367,"image":4299},{"width":369,"height":370},{"sys":4301,"fields":4304},{"id":4302,"createdAt":4303},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":4305,"slug":4306,"articleIntro":-1,"category":4307},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[4308],{"metadata":4309,"sys":4312,"fields":4319},{"tags":4310,"concepts":4311},[],[],{"space":4313,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4315,"publishedVersion":320,"revision":62,"contentType":4317,"locale":29},{"sys":4314},{"type":12,"linkType":13,"id":14},{"sys":4316},{"id":21,"type":12,"linkType":22},{"sys":4318},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4320,"metaTitle":330,"metaDescription":331,"mainTitle":4321,"subtitle":350,"heroImage":4336,"ctaButton":373,"ctaLink":374},[329],{"data":4322,"content":4323,"nodeType":74},{},[4324,4330],{"data":4325,"content":4326,"nodeType":342},{},[4327],{"data":4328,"marks":4329,"value":341,"nodeType":82},{},[],{"data":4331,"content":4332,"nodeType":87},{},[4333],{"data":4334,"marks":4335,"value":349,"nodeType":82},{},[],{"metadata":4337,"sys":4340,"fields":4345},{"tags":4338,"concepts":4339},[],[],{"space":4341,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4343,"publishedVersion":62,"revision":44,"locale":29},{"sys":4342},{"type":12,"linkType":13,"id":14},{"sys":4344},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4346},{"url":365,"details":4347,"fileName":371,"contentType":372},{"size":367,"image":4348},{"width":369,"height":370},{"sys":4350,"fields":4353},{"id":4351,"createdAt":4352},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":4354,"slug":4355,"articleIntro":-1,"category":4356},"Compte 66 - Charges financières","compte-66-charges-financieres",[4357],{"metadata":4358,"sys":4361,"fields":4368},{"tags":4359,"concepts":4360},[],[],{"space":4362,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4364,"publishedVersion":320,"revision":62,"contentType":4366,"locale":29},{"sys":4363},{"type":12,"linkType":13,"id":14},{"sys":4365},{"id":21,"type":12,"linkType":22},{"sys":4367},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4369,"metaTitle":330,"metaDescription":331,"mainTitle":4370,"subtitle":350,"heroImage":4385,"ctaButton":373,"ctaLink":374},[329],{"data":4371,"content":4372,"nodeType":74},{},[4373,4379],{"data":4374,"content":4375,"nodeType":342},{},[4376],{"data":4377,"marks":4378,"value":341,"nodeType":82},{},[],{"data":4380,"content":4381,"nodeType":87},{},[4382],{"data":4383,"marks":4384,"value":349,"nodeType":82},{},[],{"metadata":4386,"sys":4389,"fields":4394},{"tags":4387,"concepts":4388},[],[],{"space":4390,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4392,"publishedVersion":62,"revision":44,"locale":29},{"sys":4391},{"type":12,"linkType":13,"id":14},{"sys":4393},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4395},{"url":365,"details":4396,"fileName":371,"contentType":372},{"size":367,"image":4397},{"width":369,"height":370},{"sys":4399,"fields":4402},{"id":4400,"createdAt":4401},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":4403,"slug":4404,"articleIntro":-1,"category":4405},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[4406],{"metadata":4407,"sys":4410,"fields":4417},{"tags":4408,"concepts":4409},[],[],{"space":4411,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4413,"publishedVersion":320,"revision":62,"contentType":4415,"locale":29},{"sys":4412},{"type":12,"linkType":13,"id":14},{"sys":4414},{"id":21,"type":12,"linkType":22},{"sys":4416},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4418,"metaTitle":330,"metaDescription":331,"mainTitle":4419,"subtitle":350,"heroImage":4434,"ctaButton":373,"ctaLink":374},[329],{"data":4420,"content":4421,"nodeType":74},{},[4422,4428],{"data":4423,"content":4424,"nodeType":342},{},[4425],{"data":4426,"marks":4427,"value":341,"nodeType":82},{},[],{"data":4429,"content":4430,"nodeType":87},{},[4431],{"data":4432,"marks":4433,"value":349,"nodeType":82},{},[],{"metadata":4435,"sys":4438,"fields":4443},{"tags":4436,"concepts":4437},[],[],{"space":4439,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4441,"publishedVersion":62,"revision":44,"locale":29},{"sys":4440},{"type":12,"linkType":13,"id":14},{"sys":4442},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4444},{"url":365,"details":4445,"fileName":371,"contentType":372},{"size":367,"image":4446},{"width":369,"height":370},{"sys":4448,"fields":4451},{"id":4449,"createdAt":4450},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":4452,"slug":4453,"articleIntro":-1,"category":4454},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[4455],{"metadata":4456,"sys":4459,"fields":4466},{"tags":4457,"concepts":4458},[],[],{"space":4460,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4462,"publishedVersion":320,"revision":62,"contentType":4464,"locale":29},{"sys":4461},{"type":12,"linkType":13,"id":14},{"sys":4463},{"id":21,"type":12,"linkType":22},{"sys":4465},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4467,"metaTitle":330,"metaDescription":331,"mainTitle":4468,"subtitle":350,"heroImage":4483,"ctaButton":373,"ctaLink":374},[329],{"data":4469,"content":4470,"nodeType":74},{},[4471,4477],{"data":4472,"content":4473,"nodeType":342},{},[4474],{"data":4475,"marks":4476,"value":341,"nodeType":82},{},[],{"data":4478,"content":4479,"nodeType":87},{},[4480],{"data":4481,"marks":4482,"value":349,"nodeType":82},{},[],{"metadata":4484,"sys":4487,"fields":4492},{"tags":4485,"concepts":4486},[],[],{"space":4488,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4490,"publishedVersion":62,"revision":44,"locale":29},{"sys":4489},{"type":12,"linkType":13,"id":14},{"sys":4491},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4493},{"url":365,"details":4494,"fileName":371,"contentType":372},{"size":367,"image":4495},{"width":369,"height":370},{"sys":4497,"fields":4500},{"id":4498,"createdAt":4499},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":4501,"slug":4502,"articleIntro":4501,"category":4503},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[4504],{"metadata":4505,"sys":4508,"fields":4515},{"tags":4506,"concepts":4507},[],[],{"space":4509,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4511,"publishedVersion":320,"revision":62,"contentType":4513,"locale":29},{"sys":4510},{"type":12,"linkType":13,"id":14},{"sys":4512},{"id":21,"type":12,"linkType":22},{"sys":4514},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4516,"metaTitle":330,"metaDescription":331,"mainTitle":4517,"subtitle":350,"heroImage":4532,"ctaButton":373,"ctaLink":374},[329],{"data":4518,"content":4519,"nodeType":74},{},[4520,4526],{"data":4521,"content":4522,"nodeType":342},{},[4523],{"data":4524,"marks":4525,"value":341,"nodeType":82},{},[],{"data":4527,"content":4528,"nodeType":87},{},[4529],{"data":4530,"marks":4531,"value":349,"nodeType":82},{},[],{"metadata":4533,"sys":4536,"fields":4541},{"tags":4534,"concepts":4535},[],[],{"space":4537,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4539,"publishedVersion":62,"revision":44,"locale":29},{"sys":4538},{"type":12,"linkType":13,"id":14},{"sys":4540},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4542},{"url":365,"details":4543,"fileName":371,"contentType":372},{"size":367,"image":4544},{"width":369,"height":370},{"sys":4546,"fields":4549},{"id":4547,"createdAt":4548},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":4550,"slug":4551,"articleIntro":4550,"category":4552},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[4553],{"metadata":4554,"sys":4557,"fields":4564},{"tags":4555,"concepts":4556},[],[],{"space":4558,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4560,"publishedVersion":320,"revision":62,"contentType":4562,"locale":29},{"sys":4559},{"type":12,"linkType":13,"id":14},{"sys":4561},{"id":21,"type":12,"linkType":22},{"sys":4563},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4565,"metaTitle":330,"metaDescription":331,"mainTitle":4566,"subtitle":350,"heroImage":4581,"ctaButton":373,"ctaLink":374},[329],{"data":4567,"content":4568,"nodeType":74},{},[4569,4575],{"data":4570,"content":4571,"nodeType":342},{},[4572],{"data":4573,"marks":4574,"value":341,"nodeType":82},{},[],{"data":4576,"content":4577,"nodeType":87},{},[4578],{"data":4579,"marks":4580,"value":349,"nodeType":82},{},[],{"metadata":4582,"sys":4585,"fields":4590},{"tags":4583,"concepts":4584},[],[],{"space":4586,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4588,"publishedVersion":62,"revision":44,"locale":29},{"sys":4587},{"type":12,"linkType":13,"id":14},{"sys":4589},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4591},{"url":365,"details":4592,"fileName":371,"contentType":372},{"size":367,"image":4593},{"width":369,"height":370},{"sys":4595,"fields":4598},{"id":4596,"createdAt":4597},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":4599,"slug":4600,"articleIntro":4599,"category":4601},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[4602],{"metadata":4603,"sys":4606,"fields":4613},{"tags":4604,"concepts":4605},[],[],{"space":4607,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4609,"publishedVersion":320,"revision":62,"contentType":4611,"locale":29},{"sys":4608},{"type":12,"linkType":13,"id":14},{"sys":4610},{"id":21,"type":12,"linkType":22},{"sys":4612},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4614,"metaTitle":330,"metaDescription":331,"mainTitle":4615,"subtitle":350,"heroImage":4630,"ctaButton":373,"ctaLink":374},[329],{"data":4616,"content":4617,"nodeType":74},{},[4618,4624],{"data":4619,"content":4620,"nodeType":342},{},[4621],{"data":4622,"marks":4623,"value":341,"nodeType":82},{},[],{"data":4625,"content":4626,"nodeType":87},{},[4627],{"data":4628,"marks":4629,"value":349,"nodeType":82},{},[],{"metadata":4631,"sys":4634,"fields":4639},{"tags":4632,"concepts":4633},[],[],{"space":4635,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4637,"publishedVersion":62,"revision":44,"locale":29},{"sys":4636},{"type":12,"linkType":13,"id":14},{"sys":4638},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4640},{"url":365,"details":4641,"fileName":371,"contentType":372},{"size":367,"image":4642},{"width":369,"height":370},{"sys":4644,"fields":4647},{"id":4645,"createdAt":4646},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":4648,"slug":4649,"articleIntro":4648,"category":4650},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[4651],{"metadata":4652,"sys":4655,"fields":4662},{"tags":4653,"concepts":4654},[],[],{"space":4656,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4658,"publishedVersion":320,"revision":62,"contentType":4660,"locale":29},{"sys":4657},{"type":12,"linkType":13,"id":14},{"sys":4659},{"id":21,"type":12,"linkType":22},{"sys":4661},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4663,"metaTitle":330,"metaDescription":331,"mainTitle":4664,"subtitle":350,"heroImage":4679,"ctaButton":373,"ctaLink":374},[329],{"data":4665,"content":4666,"nodeType":74},{},[4667,4673],{"data":4668,"content":4669,"nodeType":342},{},[4670],{"data":4671,"marks":4672,"value":341,"nodeType":82},{},[],{"data":4674,"content":4675,"nodeType":87},{},[4676],{"data":4677,"marks":4678,"value":349,"nodeType":82},{},[],{"metadata":4680,"sys":4683,"fields":4688},{"tags":4681,"concepts":4682},[],[],{"space":4684,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4686,"publishedVersion":62,"revision":44,"locale":29},{"sys":4685},{"type":12,"linkType":13,"id":14},{"sys":4687},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4689},{"url":365,"details":4690,"fileName":371,"contentType":372},{"size":367,"image":4691},{"width":369,"height":370},{"sys":4693,"fields":4696},{"id":4694,"createdAt":4695},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":4697,"slug":4698,"articleIntro":4697,"category":4699},"Compte 614 - Charges locatives","compte-614-charges-locatives",[4700],{"metadata":4701,"sys":4704,"fields":4711},{"tags":4702,"concepts":4703},[],[],{"space":4705,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4707,"publishedVersion":320,"revision":62,"contentType":4709,"locale":29},{"sys":4706},{"type":12,"linkType":13,"id":14},{"sys":4708},{"id":21,"type":12,"linkType":22},{"sys":4710},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4712,"metaTitle":330,"metaDescription":331,"mainTitle":4713,"subtitle":350,"heroImage":4728,"ctaButton":373,"ctaLink":374},[329],{"data":4714,"content":4715,"nodeType":74},{},[4716,4722],{"data":4717,"content":4718,"nodeType":342},{},[4719],{"data":4720,"marks":4721,"value":341,"nodeType":82},{},[],{"data":4723,"content":4724,"nodeType":87},{},[4725],{"data":4726,"marks":4727,"value":349,"nodeType":82},{},[],{"metadata":4729,"sys":4732,"fields":4737},{"tags":4730,"concepts":4731},[],[],{"space":4733,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4735,"publishedVersion":62,"revision":44,"locale":29},{"sys":4734},{"type":12,"linkType":13,"id":14},{"sys":4736},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4738},{"url":365,"details":4739,"fileName":371,"contentType":372},{"size":367,"image":4740},{"width":369,"height":370},{"sys":4742,"fields":4745},{"id":4743,"createdAt":4744},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":4746,"slug":4747,"articleIntro":4746,"category":4748},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[4749],{"metadata":4750,"sys":4753,"fields":4760},{"tags":4751,"concepts":4752},[],[],{"space":4754,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4756,"publishedVersion":320,"revision":62,"contentType":4758,"locale":29},{"sys":4755},{"type":12,"linkType":13,"id":14},{"sys":4757},{"id":21,"type":12,"linkType":22},{"sys":4759},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4761,"metaTitle":330,"metaDescription":331,"mainTitle":4762,"subtitle":350,"heroImage":4777,"ctaButton":373,"ctaLink":374},[329],{"data":4763,"content":4764,"nodeType":74},{},[4765,4771],{"data":4766,"content":4767,"nodeType":342},{},[4768],{"data":4769,"marks":4770,"value":341,"nodeType":82},{},[],{"data":4772,"content":4773,"nodeType":87},{},[4774],{"data":4775,"marks":4776,"value":349,"nodeType":82},{},[],{"metadata":4778,"sys":4781,"fields":4786},{"tags":4779,"concepts":4780},[],[],{"space":4782,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4784,"publishedVersion":62,"revision":44,"locale":29},{"sys":4783},{"type":12,"linkType":13,"id":14},{"sys":4785},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4787},{"url":365,"details":4788,"fileName":371,"contentType":372},{"size":367,"image":4789},{"width":369,"height":370},{"sys":4791,"fields":4794},{"id":4792,"createdAt":4793},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":4795,"slug":4796,"articleIntro":4795,"category":4797},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[4798],{"metadata":4799,"sys":4802,"fields":4809},{"tags":4800,"concepts":4801},[],[],{"space":4803,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4805,"publishedVersion":320,"revision":62,"contentType":4807,"locale":29},{"sys":4804},{"type":12,"linkType":13,"id":14},{"sys":4806},{"id":21,"type":12,"linkType":22},{"sys":4808},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4810,"metaTitle":330,"metaDescription":331,"mainTitle":4811,"subtitle":350,"heroImage":4826,"ctaButton":373,"ctaLink":374},[329],{"data":4812,"content":4813,"nodeType":74},{},[4814,4820],{"data":4815,"content":4816,"nodeType":342},{},[4817],{"data":4818,"marks":4819,"value":341,"nodeType":82},{},[],{"data":4821,"content":4822,"nodeType":87},{},[4823],{"data":4824,"marks":4825,"value":349,"nodeType":82},{},[],{"metadata":4827,"sys":4830,"fields":4835},{"tags":4828,"concepts":4829},[],[],{"space":4831,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4833,"publishedVersion":62,"revision":44,"locale":29},{"sys":4832},{"type":12,"linkType":13,"id":14},{"sys":4834},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4836},{"url":365,"details":4837,"fileName":371,"contentType":372},{"size":367,"image":4838},{"width":369,"height":370},{"sys":4840,"fields":4843},{"id":4841,"createdAt":4842},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":4844,"slug":4845,"articleIntro":4844,"category":4846},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[4847],{"metadata":4848,"sys":4851,"fields":4858},{"tags":4849,"concepts":4850},[],[],{"space":4852,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4854,"publishedVersion":320,"revision":62,"contentType":4856,"locale":29},{"sys":4853},{"type":12,"linkType":13,"id":14},{"sys":4855},{"id":21,"type":12,"linkType":22},{"sys":4857},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4859,"metaTitle":330,"metaDescription":331,"mainTitle":4860,"subtitle":350,"heroImage":4875,"ctaButton":373,"ctaLink":374},[329],{"data":4861,"content":4862,"nodeType":74},{},[4863,4869],{"data":4864,"content":4865,"nodeType":342},{},[4866],{"data":4867,"marks":4868,"value":341,"nodeType":82},{},[],{"data":4870,"content":4871,"nodeType":87},{},[4872],{"data":4873,"marks":4874,"value":349,"nodeType":82},{},[],{"metadata":4876,"sys":4879,"fields":4884},{"tags":4877,"concepts":4878},[],[],{"space":4880,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4882,"publishedVersion":62,"revision":44,"locale":29},{"sys":4881},{"type":12,"linkType":13,"id":14},{"sys":4883},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4885},{"url":365,"details":4886,"fileName":371,"contentType":372},{"size":367,"image":4887},{"width":369,"height":370},{"sys":4889,"fields":4892},{"id":4890,"createdAt":4891},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":4893,"slug":4894,"articleIntro":4893,"category":4895},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[4896],{"metadata":4897,"sys":4900,"fields":4907},{"tags":4898,"concepts":4899},[],[],{"space":4901,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4903,"publishedVersion":320,"revision":62,"contentType":4905,"locale":29},{"sys":4902},{"type":12,"linkType":13,"id":14},{"sys":4904},{"id":21,"type":12,"linkType":22},{"sys":4906},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4908,"metaTitle":330,"metaDescription":331,"mainTitle":4909,"subtitle":350,"heroImage":4924,"ctaButton":373,"ctaLink":374},[329],{"data":4910,"content":4911,"nodeType":74},{},[4912,4918],{"data":4913,"content":4914,"nodeType":342},{},[4915],{"data":4916,"marks":4917,"value":341,"nodeType":82},{},[],{"data":4919,"content":4920,"nodeType":87},{},[4921],{"data":4922,"marks":4923,"value":349,"nodeType":82},{},[],{"metadata":4925,"sys":4928,"fields":4933},{"tags":4926,"concepts":4927},[],[],{"space":4929,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4931,"publishedVersion":62,"revision":44,"locale":29},{"sys":4930},{"type":12,"linkType":13,"id":14},{"sys":4932},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4934},{"url":365,"details":4935,"fileName":371,"contentType":372},{"size":367,"image":4936},{"width":369,"height":370},{"sys":4938,"fields":4941},{"id":4939,"createdAt":4940},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":4942,"slug":4943,"articleIntro":4942,"category":4944},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[4945],{"metadata":4946,"sys":4949,"fields":4956},{"tags":4947,"concepts":4948},[],[],{"space":4950,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":4952,"publishedVersion":320,"revision":62,"contentType":4954,"locale":29},{"sys":4951},{"type":12,"linkType":13,"id":14},{"sys":4953},{"id":21,"type":12,"linkType":22},{"sys":4955},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":4957,"metaTitle":330,"metaDescription":331,"mainTitle":4958,"subtitle":350,"heroImage":4973,"ctaButton":373,"ctaLink":374},[329],{"data":4959,"content":4960,"nodeType":74},{},[4961,4967],{"data":4962,"content":4963,"nodeType":342},{},[4964],{"data":4965,"marks":4966,"value":341,"nodeType":82},{},[],{"data":4968,"content":4969,"nodeType":87},{},[4970],{"data":4971,"marks":4972,"value":349,"nodeType":82},{},[],{"metadata":4974,"sys":4977,"fields":4982},{"tags":4975,"concepts":4976},[],[],{"space":4978,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":4980,"publishedVersion":62,"revision":44,"locale":29},{"sys":4979},{"type":12,"linkType":13,"id":14},{"sys":4981},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":4983},{"url":365,"details":4984,"fileName":371,"contentType":372},{"size":367,"image":4985},{"width":369,"height":370},{"sys":4987,"fields":4990},{"id":4988,"createdAt":4989},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":4991,"slug":4992,"articleIntro":4991,"category":4993},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[4994],{"metadata":4995,"sys":4998,"fields":5005},{"tags":4996,"concepts":4997},[],[],{"space":4999,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5001,"publishedVersion":320,"revision":62,"contentType":5003,"locale":29},{"sys":5000},{"type":12,"linkType":13,"id":14},{"sys":5002},{"id":21,"type":12,"linkType":22},{"sys":5004},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5006,"metaTitle":330,"metaDescription":331,"mainTitle":5007,"subtitle":350,"heroImage":5022,"ctaButton":373,"ctaLink":374},[329],{"data":5008,"content":5009,"nodeType":74},{},[5010,5016],{"data":5011,"content":5012,"nodeType":342},{},[5013],{"data":5014,"marks":5015,"value":341,"nodeType":82},{},[],{"data":5017,"content":5018,"nodeType":87},{},[5019],{"data":5020,"marks":5021,"value":349,"nodeType":82},{},[],{"metadata":5023,"sys":5026,"fields":5031},{"tags":5024,"concepts":5025},[],[],{"space":5027,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5029,"publishedVersion":62,"revision":44,"locale":29},{"sys":5028},{"type":12,"linkType":13,"id":14},{"sys":5030},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5032},{"url":365,"details":5033,"fileName":371,"contentType":372},{"size":367,"image":5034},{"width":369,"height":370},{"sys":5036,"fields":5039},{"id":5037,"createdAt":5038},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":5040,"slug":5041,"articleIntro":5040,"category":5042},"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",[5043],{"metadata":5044,"sys":5047,"fields":5054},{"tags":5045,"concepts":5046},[],[],{"space":5048,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5050,"publishedVersion":320,"revision":62,"contentType":5052,"locale":29},{"sys":5049},{"type":12,"linkType":13,"id":14},{"sys":5051},{"id":21,"type":12,"linkType":22},{"sys":5053},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5055,"metaTitle":330,"metaDescription":331,"mainTitle":5056,"subtitle":350,"heroImage":5071,"ctaButton":373,"ctaLink":374},[329],{"data":5057,"content":5058,"nodeType":74},{},[5059,5065],{"data":5060,"content":5061,"nodeType":342},{},[5062],{"data":5063,"marks":5064,"value":341,"nodeType":82},{},[],{"data":5066,"content":5067,"nodeType":87},{},[5068],{"data":5069,"marks":5070,"value":349,"nodeType":82},{},[],{"metadata":5072,"sys":5075,"fields":5080},{"tags":5073,"concepts":5074},[],[],{"space":5076,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5078,"publishedVersion":62,"revision":44,"locale":29},{"sys":5077},{"type":12,"linkType":13,"id":14},{"sys":5079},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5081},{"url":365,"details":5082,"fileName":371,"contentType":372},{"size":367,"image":5083},{"width":369,"height":370},{"sys":5085,"fields":5088},{"id":5086,"createdAt":5087},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":5089,"slug":5090,"articleIntro":5089,"category":5091},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[5092],{"metadata":5093,"sys":5096,"fields":5103},{"tags":5094,"concepts":5095},[],[],{"space":5097,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5099,"publishedVersion":320,"revision":62,"contentType":5101,"locale":29},{"sys":5098},{"type":12,"linkType":13,"id":14},{"sys":5100},{"id":21,"type":12,"linkType":22},{"sys":5102},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5104,"metaTitle":330,"metaDescription":331,"mainTitle":5105,"subtitle":350,"heroImage":5120,"ctaButton":373,"ctaLink":374},[329],{"data":5106,"content":5107,"nodeType":74},{},[5108,5114],{"data":5109,"content":5110,"nodeType":342},{},[5111],{"data":5112,"marks":5113,"value":341,"nodeType":82},{},[],{"data":5115,"content":5116,"nodeType":87},{},[5117],{"data":5118,"marks":5119,"value":349,"nodeType":82},{},[],{"metadata":5121,"sys":5124,"fields":5129},{"tags":5122,"concepts":5123},[],[],{"space":5125,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5127,"publishedVersion":62,"revision":44,"locale":29},{"sys":5126},{"type":12,"linkType":13,"id":14},{"sys":5128},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5130},{"url":365,"details":5131,"fileName":371,"contentType":372},{"size":367,"image":5132},{"width":369,"height":370},{"sys":5134,"fields":5137},{"id":5135,"createdAt":5136},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":5138,"slug":5139,"articleIntro":5138,"category":5140},"Compte 502 - Actions propres","compte-502-actions-propres",[5141],{"metadata":5142,"sys":5145,"fields":5152},{"tags":5143,"concepts":5144},[],[],{"space":5146,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5148,"publishedVersion":320,"revision":62,"contentType":5150,"locale":29},{"sys":5147},{"type":12,"linkType":13,"id":14},{"sys":5149},{"id":21,"type":12,"linkType":22},{"sys":5151},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5153,"metaTitle":330,"metaDescription":331,"mainTitle":5154,"subtitle":350,"heroImage":5169,"ctaButton":373,"ctaLink":374},[329],{"data":5155,"content":5156,"nodeType":74},{},[5157,5163],{"data":5158,"content":5159,"nodeType":342},{},[5160],{"data":5161,"marks":5162,"value":341,"nodeType":82},{},[],{"data":5164,"content":5165,"nodeType":87},{},[5166],{"data":5167,"marks":5168,"value":349,"nodeType":82},{},[],{"metadata":5170,"sys":5173,"fields":5178},{"tags":5171,"concepts":5172},[],[],{"space":5174,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5176,"publishedVersion":62,"revision":44,"locale":29},{"sys":5175},{"type":12,"linkType":13,"id":14},{"sys":5177},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5179},{"url":365,"details":5180,"fileName":371,"contentType":372},{"size":367,"image":5181},{"width":369,"height":370},{"sys":5183,"fields":5186},{"id":5184,"createdAt":5185},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":5187,"slug":5188,"articleIntro":-1,"category":5189},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[5190],{"metadata":5191,"sys":5194,"fields":5201},{"tags":5192,"concepts":5193},[],[],{"space":5195,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5197,"publishedVersion":320,"revision":62,"contentType":5199,"locale":29},{"sys":5196},{"type":12,"linkType":13,"id":14},{"sys":5198},{"id":21,"type":12,"linkType":22},{"sys":5200},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5202,"metaTitle":330,"metaDescription":331,"mainTitle":5203,"subtitle":350,"heroImage":5218,"ctaButton":373,"ctaLink":374},[329],{"data":5204,"content":5205,"nodeType":74},{},[5206,5212],{"data":5207,"content":5208,"nodeType":342},{},[5209],{"data":5210,"marks":5211,"value":341,"nodeType":82},{},[],{"data":5213,"content":5214,"nodeType":87},{},[5215],{"data":5216,"marks":5217,"value":349,"nodeType":82},{},[],{"metadata":5219,"sys":5222,"fields":5227},{"tags":5220,"concepts":5221},[],[],{"space":5223,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5225,"publishedVersion":62,"revision":44,"locale":29},{"sys":5224},{"type":12,"linkType":13,"id":14},{"sys":5226},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5228},{"url":365,"details":5229,"fileName":371,"contentType":372},{"size":367,"image":5230},{"width":369,"height":370},{"sys":5232,"fields":5235},{"id":5233,"createdAt":5234},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":5236,"slug":5237,"articleIntro":5238,"category":5239},"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.",[5240],{"metadata":5241,"sys":5244,"fields":5251},{"tags":5242,"concepts":5243},[],[],{"space":5245,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5247,"publishedVersion":320,"revision":62,"contentType":5249,"locale":29},{"sys":5246},{"type":12,"linkType":13,"id":14},{"sys":5248},{"id":21,"type":12,"linkType":22},{"sys":5250},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5252,"metaTitle":330,"metaDescription":331,"mainTitle":5253,"subtitle":350,"heroImage":5268,"ctaButton":373,"ctaLink":374},[329],{"data":5254,"content":5255,"nodeType":74},{},[5256,5262],{"data":5257,"content":5258,"nodeType":342},{},[5259],{"data":5260,"marks":5261,"value":341,"nodeType":82},{},[],{"data":5263,"content":5264,"nodeType":87},{},[5265],{"data":5266,"marks":5267,"value":349,"nodeType":82},{},[],{"metadata":5269,"sys":5272,"fields":5277},{"tags":5270,"concepts":5271},[],[],{"space":5273,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5275,"publishedVersion":62,"revision":44,"locale":29},{"sys":5274},{"type":12,"linkType":13,"id":14},{"sys":5276},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5278},{"url":365,"details":5279,"fileName":371,"contentType":372},{"size":367,"image":5280},{"width":369,"height":370},{"sys":5282,"fields":5285},{"id":5283,"createdAt":5284},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":5286,"slug":5287,"articleIntro":5286,"category":5288},"2961 - Titres de participation","compte-2961-titres-de-participation",[5289],{"metadata":5290,"sys":5293,"fields":5300},{"tags":5291,"concepts":5292},[],[],{"space":5294,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5296,"publishedVersion":320,"revision":62,"contentType":5298,"locale":29},{"sys":5295},{"type":12,"linkType":13,"id":14},{"sys":5297},{"id":21,"type":12,"linkType":22},{"sys":5299},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5301,"metaTitle":330,"metaDescription":331,"mainTitle":5302,"subtitle":350,"heroImage":5317,"ctaButton":373,"ctaLink":374},[329],{"data":5303,"content":5304,"nodeType":74},{},[5305,5311],{"data":5306,"content":5307,"nodeType":342},{},[5308],{"data":5309,"marks":5310,"value":341,"nodeType":82},{},[],{"data":5312,"content":5313,"nodeType":87},{},[5314],{"data":5315,"marks":5316,"value":349,"nodeType":82},{},[],{"metadata":5318,"sys":5321,"fields":5326},{"tags":5319,"concepts":5320},[],[],{"space":5322,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5324,"publishedVersion":62,"revision":44,"locale":29},{"sys":5323},{"type":12,"linkType":13,"id":14},{"sys":5325},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5327},{"url":365,"details":5328,"fileName":371,"contentType":372},{"size":367,"image":5329},{"width":369,"height":370},{"sys":5331,"fields":5334},{"id":5332,"createdAt":5333},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":5335,"slug":5336,"articleIntro":5335,"category":5337},"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",[5338],{"metadata":5339,"sys":5342,"fields":5349},{"tags":5340,"concepts":5341},[],[],{"space":5343,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5345,"publishedVersion":320,"revision":62,"contentType":5347,"locale":29},{"sys":5344},{"type":12,"linkType":13,"id":14},{"sys":5346},{"id":21,"type":12,"linkType":22},{"sys":5348},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5350,"metaTitle":330,"metaDescription":331,"mainTitle":5351,"subtitle":350,"heroImage":5366,"ctaButton":373,"ctaLink":374},[329],{"data":5352,"content":5353,"nodeType":74},{},[5354,5360],{"data":5355,"content":5356,"nodeType":342},{},[5357],{"data":5358,"marks":5359,"value":341,"nodeType":82},{},[],{"data":5361,"content":5362,"nodeType":87},{},[5363],{"data":5364,"marks":5365,"value":349,"nodeType":82},{},[],{"metadata":5367,"sys":5370,"fields":5375},{"tags":5368,"concepts":5369},[],[],{"space":5371,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5373,"publishedVersion":62,"revision":44,"locale":29},{"sys":5372},{"type":12,"linkType":13,"id":14},{"sys":5374},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5376},{"url":365,"details":5377,"fileName":371,"contentType":372},{"size":367,"image":5378},{"width":369,"height":370},{"sys":5380,"fields":5383},{"id":5381,"createdAt":5382},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":5384,"slug":5385,"articleIntro":-1,"category":5386},"Compte 628 - Divers","compte-628-divers",[5387],{"metadata":5388,"sys":5391,"fields":5398},{"tags":5389,"concepts":5390},[],[],{"space":5392,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5394,"publishedVersion":320,"revision":62,"contentType":5396,"locale":29},{"sys":5393},{"type":12,"linkType":13,"id":14},{"sys":5395},{"id":21,"type":12,"linkType":22},{"sys":5397},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5399,"metaTitle":330,"metaDescription":331,"mainTitle":5400,"subtitle":350,"heroImage":5415,"ctaButton":373,"ctaLink":374},[329],{"data":5401,"content":5402,"nodeType":74},{},[5403,5409],{"data":5404,"content":5405,"nodeType":342},{},[5406],{"data":5407,"marks":5408,"value":341,"nodeType":82},{},[],{"data":5410,"content":5411,"nodeType":87},{},[5412],{"data":5413,"marks":5414,"value":349,"nodeType":82},{},[],{"metadata":5416,"sys":5419,"fields":5424},{"tags":5417,"concepts":5418},[],[],{"space":5420,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5422,"publishedVersion":62,"revision":44,"locale":29},{"sys":5421},{"type":12,"linkType":13,"id":14},{"sys":5423},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5425},{"url":365,"details":5426,"fileName":371,"contentType":372},{"size":367,"image":5427},{"width":369,"height":370},{"sys":5429,"fields":5432},{"id":5430,"createdAt":5431},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":5433,"slug":5434,"articleIntro":5433,"category":5435},"Compte 2184 - Mobilier","compte-2184-mobilier",[5436],{"metadata":5437,"sys":5440,"fields":5447},{"tags":5438,"concepts":5439},[],[],{"space":5441,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5443,"publishedVersion":320,"revision":62,"contentType":5445,"locale":29},{"sys":5442},{"type":12,"linkType":13,"id":14},{"sys":5444},{"id":21,"type":12,"linkType":22},{"sys":5446},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5448,"metaTitle":330,"metaDescription":331,"mainTitle":5449,"subtitle":350,"heroImage":5464,"ctaButton":373,"ctaLink":374},[329],{"data":5450,"content":5451,"nodeType":74},{},[5452,5458],{"data":5453,"content":5454,"nodeType":342},{},[5455],{"data":5456,"marks":5457,"value":341,"nodeType":82},{},[],{"data":5459,"content":5460,"nodeType":87},{},[5461],{"data":5462,"marks":5463,"value":349,"nodeType":82},{},[],{"metadata":5465,"sys":5468,"fields":5473},{"tags":5466,"concepts":5467},[],[],{"space":5469,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5471,"publishedVersion":62,"revision":44,"locale":29},{"sys":5470},{"type":12,"linkType":13,"id":14},{"sys":5472},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5474},{"url":365,"details":5475,"fileName":371,"contentType":372},{"size":367,"image":5476},{"width":369,"height":370},{"sys":5478,"fields":5481},{"id":5479,"createdAt":5480},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":5482,"slug":5483,"articleIntro":5484,"category":5485},"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.",[5486],{"metadata":5487,"sys":5490,"fields":5497},{"tags":5488,"concepts":5489},[],[],{"space":5491,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5493,"publishedVersion":320,"revision":62,"contentType":5495,"locale":29},{"sys":5492},{"type":12,"linkType":13,"id":14},{"sys":5494},{"id":21,"type":12,"linkType":22},{"sys":5496},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5498,"metaTitle":330,"metaDescription":331,"mainTitle":5499,"subtitle":350,"heroImage":5514,"ctaButton":373,"ctaLink":374},[329],{"data":5500,"content":5501,"nodeType":74},{},[5502,5508],{"data":5503,"content":5504,"nodeType":342},{},[5505],{"data":5506,"marks":5507,"value":341,"nodeType":82},{},[],{"data":5509,"content":5510,"nodeType":87},{},[5511],{"data":5512,"marks":5513,"value":349,"nodeType":82},{},[],{"metadata":5515,"sys":5518,"fields":5523},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5521,"publishedVersion":62,"revision":44,"locale":29},{"sys":5520},{"type":12,"linkType":13,"id":14},{"sys":5522},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5524},{"url":365,"details":5525,"fileName":371,"contentType":372},{"size":367,"image":5526},{"width":369,"height":370},{"sys":5528,"fields":5531},{"id":5529,"createdAt":5530},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":5532,"slug":5533,"articleIntro":-1,"category":5534},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[5535],{"metadata":5536,"sys":5539,"fields":5546},{"tags":5537,"concepts":5538},[],[],{"space":5540,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5542,"publishedVersion":320,"revision":62,"contentType":5544,"locale":29},{"sys":5541},{"type":12,"linkType":13,"id":14},{"sys":5543},{"id":21,"type":12,"linkType":22},{"sys":5545},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5547,"metaTitle":330,"metaDescription":331,"mainTitle":5548,"subtitle":350,"heroImage":5563,"ctaButton":373,"ctaLink":374},[329],{"data":5549,"content":5550,"nodeType":74},{},[5551,5557],{"data":5552,"content":5553,"nodeType":342},{},[5554],{"data":5555,"marks":5556,"value":341,"nodeType":82},{},[],{"data":5558,"content":5559,"nodeType":87},{},[5560],{"data":5561,"marks":5562,"value":349,"nodeType":82},{},[],{"metadata":5564,"sys":5567,"fields":5572},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5570,"publishedVersion":62,"revision":44,"locale":29},{"sys":5569},{"type":12,"linkType":13,"id":14},{"sys":5571},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5573},{"url":365,"details":5574,"fileName":371,"contentType":372},{"size":367,"image":5575},{"width":369,"height":370},{"sys":5577,"fields":5580},{"id":5578,"createdAt":5579},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":5581,"slug":5582,"articleIntro":5581,"category":5583},"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",[5584],{"metadata":5585,"sys":5588,"fields":5595},{"tags":5586,"concepts":5587},[],[],{"space":5589,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5591,"publishedVersion":320,"revision":62,"contentType":5593,"locale":29},{"sys":5590},{"type":12,"linkType":13,"id":14},{"sys":5592},{"id":21,"type":12,"linkType":22},{"sys":5594},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5596,"metaTitle":330,"metaDescription":331,"mainTitle":5597,"subtitle":350,"heroImage":5612,"ctaButton":373,"ctaLink":374},[329],{"data":5598,"content":5599,"nodeType":74},{},[5600,5606],{"data":5601,"content":5602,"nodeType":342},{},[5603],{"data":5604,"marks":5605,"value":341,"nodeType":82},{},[],{"data":5607,"content":5608,"nodeType":87},{},[5609],{"data":5610,"marks":5611,"value":349,"nodeType":82},{},[],{"metadata":5613,"sys":5616,"fields":5621},{"tags":5614,"concepts":5615},[],[],{"space":5617,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5619,"publishedVersion":62,"revision":44,"locale":29},{"sys":5618},{"type":12,"linkType":13,"id":14},{"sys":5620},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5622},{"url":365,"details":5623,"fileName":371,"contentType":372},{"size":367,"image":5624},{"width":369,"height":370},{"sys":5626,"fields":5629},{"id":5627,"createdAt":5628},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":5630,"slug":5631,"articleIntro":5630,"category":5632},"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",[5633],{"metadata":5634,"sys":5637,"fields":5644},{"tags":5635,"concepts":5636},[],[],{"space":5638,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5640,"publishedVersion":320,"revision":62,"contentType":5642,"locale":29},{"sys":5639},{"type":12,"linkType":13,"id":14},{"sys":5641},{"id":21,"type":12,"linkType":22},{"sys":5643},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5645,"metaTitle":330,"metaDescription":331,"mainTitle":5646,"subtitle":350,"heroImage":5661,"ctaButton":373,"ctaLink":374},[329],{"data":5647,"content":5648,"nodeType":74},{},[5649,5655],{"data":5650,"content":5651,"nodeType":342},{},[5652],{"data":5653,"marks":5654,"value":341,"nodeType":82},{},[],{"data":5656,"content":5657,"nodeType":87},{},[5658],{"data":5659,"marks":5660,"value":349,"nodeType":82},{},[],{"metadata":5662,"sys":5665,"fields":5670},{"tags":5663,"concepts":5664},[],[],{"space":5666,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5668,"publishedVersion":62,"revision":44,"locale":29},{"sys":5667},{"type":12,"linkType":13,"id":14},{"sys":5669},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5671},{"url":365,"details":5672,"fileName":371,"contentType":372},{"size":367,"image":5673},{"width":369,"height":370},{"sys":5675,"fields":5678},{"id":5676,"createdAt":5677},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":5679,"slug":5680,"articleIntro":5679,"category":5681},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[5682],{"metadata":5683,"sys":5686,"fields":5693},{"tags":5684,"concepts":5685},[],[],{"space":5687,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5689,"publishedVersion":320,"revision":62,"contentType":5691,"locale":29},{"sys":5688},{"type":12,"linkType":13,"id":14},{"sys":5690},{"id":21,"type":12,"linkType":22},{"sys":5692},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5694,"metaTitle":330,"metaDescription":331,"mainTitle":5695,"subtitle":350,"heroImage":5710,"ctaButton":373,"ctaLink":374},[329],{"data":5696,"content":5697,"nodeType":74},{},[5698,5704],{"data":5699,"content":5700,"nodeType":342},{},[5701],{"data":5702,"marks":5703,"value":341,"nodeType":82},{},[],{"data":5705,"content":5706,"nodeType":87},{},[5707],{"data":5708,"marks":5709,"value":349,"nodeType":82},{},[],{"metadata":5711,"sys":5714,"fields":5719},{"tags":5712,"concepts":5713},[],[],{"space":5715,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5717,"publishedVersion":62,"revision":44,"locale":29},{"sys":5716},{"type":12,"linkType":13,"id":14},{"sys":5718},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5720},{"url":365,"details":5721,"fileName":371,"contentType":372},{"size":367,"image":5722},{"width":369,"height":370},{"sys":5724,"fields":5727},{"id":5725,"createdAt":5726},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":5728,"slug":5729,"articleIntro":5728,"category":5730},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[5731],{"metadata":5732,"sys":5735,"fields":5742},{"tags":5733,"concepts":5734},[],[],{"space":5736,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5738,"publishedVersion":320,"revision":62,"contentType":5740,"locale":29},{"sys":5737},{"type":12,"linkType":13,"id":14},{"sys":5739},{"id":21,"type":12,"linkType":22},{"sys":5741},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5743,"metaTitle":330,"metaDescription":331,"mainTitle":5744,"subtitle":350,"heroImage":5759,"ctaButton":373,"ctaLink":374},[329],{"data":5745,"content":5746,"nodeType":74},{},[5747,5753],{"data":5748,"content":5749,"nodeType":342},{},[5750],{"data":5751,"marks":5752,"value":341,"nodeType":82},{},[],{"data":5754,"content":5755,"nodeType":87},{},[5756],{"data":5757,"marks":5758,"value":349,"nodeType":82},{},[],{"metadata":5760,"sys":5763,"fields":5768},{"tags":5761,"concepts":5762},[],[],{"space":5764,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5766,"publishedVersion":62,"revision":44,"locale":29},{"sys":5765},{"type":12,"linkType":13,"id":14},{"sys":5767},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5769},{"url":365,"details":5770,"fileName":371,"contentType":372},{"size":367,"image":5771},{"width":369,"height":370},{"sys":5773,"fields":5776},{"id":5774,"createdAt":5775},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":5777,"slug":5778,"articleIntro":5777,"category":5779},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[5780],{"metadata":5781,"sys":5784,"fields":5791},{"tags":5782,"concepts":5783},[],[],{"space":5785,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5787,"publishedVersion":320,"revision":62,"contentType":5789,"locale":29},{"sys":5786},{"type":12,"linkType":13,"id":14},{"sys":5788},{"id":21,"type":12,"linkType":22},{"sys":5790},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5792,"metaTitle":330,"metaDescription":331,"mainTitle":5793,"subtitle":350,"heroImage":5808,"ctaButton":373,"ctaLink":374},[329],{"data":5794,"content":5795,"nodeType":74},{},[5796,5802],{"data":5797,"content":5798,"nodeType":342},{},[5799],{"data":5800,"marks":5801,"value":341,"nodeType":82},{},[],{"data":5803,"content":5804,"nodeType":87},{},[5805],{"data":5806,"marks":5807,"value":349,"nodeType":82},{},[],{"metadata":5809,"sys":5812,"fields":5817},{"tags":5810,"concepts":5811},[],[],{"space":5813,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5815,"publishedVersion":62,"revision":44,"locale":29},{"sys":5814},{"type":12,"linkType":13,"id":14},{"sys":5816},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5818},{"url":365,"details":5819,"fileName":371,"contentType":372},{"size":367,"image":5820},{"width":369,"height":370},{"sys":5822,"fields":5825},{"id":5823,"createdAt":5824},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":5826,"slug":5827,"articleIntro":-1,"category":5828},"Compte 6226 - Honoraires","compte-6226-honoraires",[5829],{"metadata":5830,"sys":5833,"fields":5840},{"tags":5831,"concepts":5832},[],[],{"space":5834,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5836,"publishedVersion":320,"revision":62,"contentType":5838,"locale":29},{"sys":5835},{"type":12,"linkType":13,"id":14},{"sys":5837},{"id":21,"type":12,"linkType":22},{"sys":5839},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5841,"metaTitle":330,"metaDescription":331,"mainTitle":5842,"subtitle":350,"heroImage":5857,"ctaButton":373,"ctaLink":374},[329],{"data":5843,"content":5844,"nodeType":74},{},[5845,5851],{"data":5846,"content":5847,"nodeType":342},{},[5848],{"data":5849,"marks":5850,"value":341,"nodeType":82},{},[],{"data":5852,"content":5853,"nodeType":87},{},[5854],{"data":5855,"marks":5856,"value":349,"nodeType":82},{},[],{"metadata":5858,"sys":5861,"fields":5866},{"tags":5859,"concepts":5860},[],[],{"space":5862,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5864,"publishedVersion":62,"revision":44,"locale":29},{"sys":5863},{"type":12,"linkType":13,"id":14},{"sys":5865},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5867},{"url":365,"details":5868,"fileName":371,"contentType":372},{"size":367,"image":5869},{"width":369,"height":370},{"sys":5871,"fields":5874},{"id":5872,"createdAt":5873},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":5875,"slug":5876,"articleIntro":5875,"category":5877},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[5878],{"metadata":5879,"sys":5882,"fields":5889},{"tags":5880,"concepts":5881},[],[],{"space":5883,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5885,"publishedVersion":320,"revision":62,"contentType":5887,"locale":29},{"sys":5884},{"type":12,"linkType":13,"id":14},{"sys":5886},{"id":21,"type":12,"linkType":22},{"sys":5888},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5890,"metaTitle":330,"metaDescription":331,"mainTitle":5891,"subtitle":350,"heroImage":5906,"ctaButton":373,"ctaLink":374},[329],{"data":5892,"content":5893,"nodeType":74},{},[5894,5900],{"data":5895,"content":5896,"nodeType":342},{},[5897],{"data":5898,"marks":5899,"value":341,"nodeType":82},{},[],{"data":5901,"content":5902,"nodeType":87},{},[5903],{"data":5904,"marks":5905,"value":349,"nodeType":82},{},[],{"metadata":5907,"sys":5910,"fields":5915},{"tags":5908,"concepts":5909},[],[],{"space":5911,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5913,"publishedVersion":62,"revision":44,"locale":29},{"sys":5912},{"type":12,"linkType":13,"id":14},{"sys":5914},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5916},{"url":365,"details":5917,"fileName":371,"contentType":372},{"size":367,"image":5918},{"width":369,"height":370},{"sys":5920,"fields":5923},{"id":5921,"createdAt":5922},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":5924,"slug":5925,"articleIntro":5924,"category":5926},"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",[5927],{"metadata":5928,"sys":5931,"fields":5938},{"tags":5929,"concepts":5930},[],[],{"space":5932,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5934,"publishedVersion":320,"revision":62,"contentType":5936,"locale":29},{"sys":5933},{"type":12,"linkType":13,"id":14},{"sys":5935},{"id":21,"type":12,"linkType":22},{"sys":5937},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5939,"metaTitle":330,"metaDescription":331,"mainTitle":5940,"subtitle":350,"heroImage":5955,"ctaButton":373,"ctaLink":374},[329],{"data":5941,"content":5942,"nodeType":74},{},[5943,5949],{"data":5944,"content":5945,"nodeType":342},{},[5946],{"data":5947,"marks":5948,"value":341,"nodeType":82},{},[],{"data":5950,"content":5951,"nodeType":87},{},[5952],{"data":5953,"marks":5954,"value":349,"nodeType":82},{},[],{"metadata":5956,"sys":5959,"fields":5964},{"tags":5957,"concepts":5958},[],[],{"space":5960,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":5962,"publishedVersion":62,"revision":44,"locale":29},{"sys":5961},{"type":12,"linkType":13,"id":14},{"sys":5963},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":5965},{"url":365,"details":5966,"fileName":371,"contentType":372},{"size":367,"image":5967},{"width":369,"height":370},{"sys":5969,"fields":5972},{"id":5970,"createdAt":5971},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5973,"slug":5974,"articleIntro":5973,"category":5975},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5976],{"metadata":5977,"sys":5980,"fields":5987},{"tags":5978,"concepts":5979},[],[],{"space":5981,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":5983,"publishedVersion":320,"revision":62,"contentType":5985,"locale":29},{"sys":5982},{"type":12,"linkType":13,"id":14},{"sys":5984},{"id":21,"type":12,"linkType":22},{"sys":5986},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":5988,"metaTitle":330,"metaDescription":331,"mainTitle":5989,"subtitle":350,"heroImage":6004,"ctaButton":373,"ctaLink":374},[329],{"data":5990,"content":5991,"nodeType":74},{},[5992,5998],{"data":5993,"content":5994,"nodeType":342},{},[5995],{"data":5996,"marks":5997,"value":341,"nodeType":82},{},[],{"data":5999,"content":6000,"nodeType":87},{},[6001],{"data":6002,"marks":6003,"value":349,"nodeType":82},{},[],{"metadata":6005,"sys":6008,"fields":6013},{"tags":6006,"concepts":6007},[],[],{"space":6009,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":6011,"publishedVersion":62,"revision":44,"locale":29},{"sys":6010},{"type":12,"linkType":13,"id":14},{"sys":6012},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":6014},{"url":365,"details":6015,"fileName":371,"contentType":372},{"size":367,"image":6016},{"width":369,"height":370},{"sys":6018,"fields":6021},{"id":6019,"createdAt":6020},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":6022,"slug":6023,"articleIntro":6022,"category":6024},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[6025],{"metadata":6026,"sys":6029,"fields":6036},{"tags":6027,"concepts":6028},[],[],{"space":6030,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6032,"publishedVersion":320,"revision":62,"contentType":6034,"locale":29},{"sys":6031},{"type":12,"linkType":13,"id":14},{"sys":6033},{"id":21,"type":12,"linkType":22},{"sys":6035},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6037,"metaTitle":330,"metaDescription":331,"mainTitle":6038,"subtitle":350,"heroImage":6053,"ctaButton":373,"ctaLink":374},[329],{"data":6039,"content":6040,"nodeType":74},{},[6041,6047],{"data":6042,"content":6043,"nodeType":342},{},[6044],{"data":6045,"marks":6046,"value":341,"nodeType":82},{},[],{"data":6048,"content":6049,"nodeType":87},{},[6050],{"data":6051,"marks":6052,"value":349,"nodeType":82},{},[],{"metadata":6054,"sys":6057,"fields":6062},{"tags":6055,"concepts":6056},[],[],{"space":6058,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":6060,"publishedVersion":62,"revision":44,"locale":29},{"sys":6059},{"type":12,"linkType":13,"id":14},{"sys":6061},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":6063},{"url":365,"details":6064,"fileName":371,"contentType":372},{"size":367,"image":6065},{"width":369,"height":370},{"sys":6067,"fields":6070},{"id":6068,"createdAt":6069},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":6071,"slug":6072,"articleIntro":6073,"category":6074},"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.",[6075],{"metadata":6076,"sys":6079,"fields":6086},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6082,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6087,"metaTitle":330,"metaDescription":331,"mainTitle":6088,"subtitle":350,"heroImage":6103,"ctaButton":373,"ctaLink":374},[329],{"data":6089,"content":6090,"nodeType":74},{},[6091,6097],{"data":6092,"content":6093,"nodeType":342},{},[6094],{"data":6095,"marks":6096,"value":341,"nodeType":82},{},[],{"data":6098,"content":6099,"nodeType":87},{},[6100],{"data":6101,"marks":6102,"value":349,"nodeType":82},{},[],{"metadata":6104,"sys":6107,"fields":6112},{"tags":6105,"concepts":6106},[],[],{"space":6108,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6113},{"url":365,"details":6114,"fileName":371,"contentType":372},{"size":367,"image":6115},{"width":369,"height":370},{"sys":6117,"fields":6120},{"id":6118,"createdAt":6119},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":6121,"slug":6122,"articleIntro":-1,"category":6123},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[6124],{"metadata":6125,"sys":6128,"fields":6135},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6131,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6136,"metaTitle":330,"metaDescription":331,"mainTitle":6137,"subtitle":350,"heroImage":6152,"ctaButton":373,"ctaLink":374},[329],{"data":6138,"content":6139,"nodeType":74},{},[6140,6146],{"data":6141,"content":6142,"nodeType":342},{},[6143],{"data":6144,"marks":6145,"value":341,"nodeType":82},{},[],{"data":6147,"content":6148,"nodeType":87},{},[6149],{"data":6150,"marks":6151,"value":349,"nodeType":82},{},[],{"metadata":6153,"sys":6156,"fields":6161},{"tags":6154,"concepts":6155},[],[],{"space":6157,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6162},{"url":365,"details":6163,"fileName":371,"contentType":372},{"size":367,"image":6164},{"width":369,"height":370},{"sys":6166,"fields":6169},{"id":6167,"createdAt":6168},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":6170,"slug":6171,"articleIntro":6170,"category":6172},"6358 - Autres droits","compte-6358-autres-droits",[6173],{"metadata":6174,"sys":6177,"fields":6184},{"tags":6175,"concepts":6176},[],[],{"space":6178,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6180,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6185,"metaTitle":330,"metaDescription":331,"mainTitle":6186,"subtitle":350,"heroImage":6201,"ctaButton":373,"ctaLink":374},[329],{"data":6187,"content":6188,"nodeType":74},{},[6189,6195],{"data":6190,"content":6191,"nodeType":342},{},[6192],{"data":6193,"marks":6194,"value":341,"nodeType":82},{},[],{"data":6196,"content":6197,"nodeType":87},{},[6198],{"data":6199,"marks":6200,"value":349,"nodeType":82},{},[],{"metadata":6202,"sys":6205,"fields":6210},{"tags":6203,"concepts":6204},[],[],{"space":6206,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6211},{"url":365,"details":6212,"fileName":371,"contentType":372},{"size":367,"image":6213},{"width":369,"height":370},{"sys":6215,"fields":6218},{"id":6216,"createdAt":6217},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":6219,"slug":6220,"articleIntro":6219,"category":6221},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[6222],{"metadata":6223,"sys":6226,"fields":6233},{"tags":6224,"concepts":6225},[],[],{"space":6227,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6229,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6234,"metaTitle":330,"metaDescription":331,"mainTitle":6235,"subtitle":350,"heroImage":6250,"ctaButton":373,"ctaLink":374},[329],{"data":6236,"content":6237,"nodeType":74},{},[6238,6244],{"data":6239,"content":6240,"nodeType":342},{},[6241],{"data":6242,"marks":6243,"value":341,"nodeType":82},{},[],{"data":6245,"content":6246,"nodeType":87},{},[6247],{"data":6248,"marks":6249,"value":349,"nodeType":82},{},[],{"metadata":6251,"sys":6254,"fields":6259},{"tags":6252,"concepts":6253},[],[],{"space":6255,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6260},{"url":365,"details":6261,"fileName":371,"contentType":372},{"size":367,"image":6262},{"width":369,"height":370},{"sys":6264,"fields":6267},{"id":6265,"createdAt":6266},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":6268,"slug":6269,"articleIntro":-1,"category":6270},"Compte 411 - Clients","compte-411-clients",[6271],{"metadata":6272,"sys":6275,"fields":6282},{"tags":6273,"concepts":6274},[],[],{"space":6276,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6278,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6283,"metaTitle":330,"metaDescription":331,"mainTitle":6284,"subtitle":350,"heroImage":6299,"ctaButton":373,"ctaLink":374},[329],{"data":6285,"content":6286,"nodeType":74},{},[6287,6293],{"data":6288,"content":6289,"nodeType":342},{},[6290],{"data":6291,"marks":6292,"value":341,"nodeType":82},{},[],{"data":6294,"content":6295,"nodeType":87},{},[6296],{"data":6297,"marks":6298,"value":349,"nodeType":82},{},[],{"metadata":6300,"sys":6303,"fields":6308},{"tags":6301,"concepts":6302},[],[],{"space":6304,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6309},{"url":365,"details":6310,"fileName":371,"contentType":372},{"size":367,"image":6311},{"width":369,"height":370},{"sys":6313,"fields":6316},{"id":6314,"createdAt":6315},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":6317,"slug":6318,"articleIntro":6317,"category":6319},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[6320],{"metadata":6321,"sys":6324,"fields":6331},{"tags":6322,"concepts":6323},[],[],{"space":6325,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6327,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6332,"metaTitle":330,"metaDescription":331,"mainTitle":6333,"subtitle":350,"heroImage":6348,"ctaButton":373,"ctaLink":374},[329],{"data":6334,"content":6335,"nodeType":74},{},[6336,6342],{"data":6337,"content":6338,"nodeType":342},{},[6339],{"data":6340,"marks":6341,"value":341,"nodeType":82},{},[],{"data":6343,"content":6344,"nodeType":87},{},[6345],{"data":6346,"marks":6347,"value":349,"nodeType":82},{},[],{"metadata":6349,"sys":6352,"fields":6357},{"tags":6350,"concepts":6351},[],[],{"space":6353,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6358},{"url":365,"details":6359,"fileName":371,"contentType":372},{"size":367,"image":6360},{"width":369,"height":370},{"sys":6362,"fields":6365},{"id":6363,"createdAt":6364},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":6366,"slug":6367,"articleIntro":6366,"category":6368},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[6369],{"metadata":6370,"sys":6373,"fields":6380},{"tags":6371,"concepts":6372},[],[],{"space":6374,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6376,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6381,"metaTitle":330,"metaDescription":331,"mainTitle":6382,"subtitle":350,"heroImage":6397,"ctaButton":373,"ctaLink":374},[329],{"data":6383,"content":6384,"nodeType":74},{},[6385,6391],{"data":6386,"content":6387,"nodeType":342},{},[6388],{"data":6389,"marks":6390,"value":341,"nodeType":82},{},[],{"data":6392,"content":6393,"nodeType":87},{},[6394],{"data":6395,"marks":6396,"value":349,"nodeType":82},{},[],{"metadata":6398,"sys":6401,"fields":6406},{"tags":6399,"concepts":6400},[],[],{"space":6402,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6407},{"url":365,"details":6408,"fileName":371,"contentType":372},{"size":367,"image":6409},{"width":369,"height":370},{"sys":6411,"fields":6414},{"id":6412,"createdAt":6413},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":6415,"slug":6416,"articleIntro":6415,"category":6417},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[6418],{"metadata":6419,"sys":6422,"fields":6429},{"tags":6420,"concepts":6421},[],[],{"space":6423,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6425,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6430,"metaTitle":330,"metaDescription":331,"mainTitle":6431,"subtitle":350,"heroImage":6446,"ctaButton":373,"ctaLink":374},[329],{"data":6432,"content":6433,"nodeType":74},{},[6434,6440],{"data":6435,"content":6436,"nodeType":342},{},[6437],{"data":6438,"marks":6439,"value":341,"nodeType":82},{},[],{"data":6441,"content":6442,"nodeType":87},{},[6443],{"data":6444,"marks":6445,"value":349,"nodeType":82},{},[],{"metadata":6447,"sys":6450,"fields":6455},{"tags":6448,"concepts":6449},[],[],{"space":6451,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6456},{"url":365,"details":6457,"fileName":371,"contentType":372},{"size":367,"image":6458},{"width":369,"height":370},{"sys":6460,"fields":6463},{"id":6461,"createdAt":6462},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":6464,"slug":6465,"articleIntro":-1,"category":6466},"Compte 512 - Banques","compte-512-banques",[6467],{"metadata":6468,"sys":6471,"fields":6478},{"tags":6469,"concepts":6470},[],[],{"space":6472,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6474,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6479,"metaTitle":330,"metaDescription":331,"mainTitle":6480,"subtitle":350,"heroImage":6495,"ctaButton":373,"ctaLink":374},[329],{"data":6481,"content":6482,"nodeType":74},{},[6483,6489],{"data":6484,"content":6485,"nodeType":342},{},[6486],{"data":6487,"marks":6488,"value":341,"nodeType":82},{},[],{"data":6490,"content":6491,"nodeType":87},{},[6492],{"data":6493,"marks":6494,"value":349,"nodeType":82},{},[],{"metadata":6496,"sys":6499,"fields":6504},{"tags":6497,"concepts":6498},[],[],{"space":6500,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6505},{"url":365,"details":6506,"fileName":371,"contentType":372},{"size":367,"image":6507},{"width":369,"height":370},{"sys":6509,"fields":6512},{"id":6510,"createdAt":6511},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":6513,"slug":6514,"articleIntro":6513,"category":6515},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[6516],{"metadata":6517,"sys":6520,"fields":6527},{"tags":6518,"concepts":6519},[],[],{"space":6521,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6523,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6528,"metaTitle":330,"metaDescription":331,"mainTitle":6529,"subtitle":350,"heroImage":6544,"ctaButton":373,"ctaLink":374},[329],{"data":6530,"content":6531,"nodeType":74},{},[6532,6538],{"data":6533,"content":6534,"nodeType":342},{},[6535],{"data":6536,"marks":6537,"value":341,"nodeType":82},{},[],{"data":6539,"content":6540,"nodeType":87},{},[6541],{"data":6542,"marks":6543,"value":349,"nodeType":82},{},[],{"metadata":6545,"sys":6548,"fields":6553},{"tags":6546,"concepts":6547},[],[],{"space":6549,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6554},{"url":365,"details":6555,"fileName":371,"contentType":372},{"size":367,"image":6556},{"width":369,"height":370},{"sys":6558,"fields":6561},{"id":6559,"createdAt":6560},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":6562,"slug":6563,"articleIntro":6562,"category":6564},"Compte 213 - Constructions","compte-213-constructions",[6565],{"metadata":6566,"sys":6569,"fields":6576},{"tags":6567,"concepts":6568},[],[],{"space":6570,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6572,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6577,"metaTitle":330,"metaDescription":331,"mainTitle":6578,"subtitle":350,"heroImage":6593,"ctaButton":373,"ctaLink":374},[329],{"data":6579,"content":6580,"nodeType":74},{},[6581,6587],{"data":6582,"content":6583,"nodeType":342},{},[6584],{"data":6585,"marks":6586,"value":341,"nodeType":82},{},[],{"data":6588,"content":6589,"nodeType":87},{},[6590],{"data":6591,"marks":6592,"value":349,"nodeType":82},{},[],{"metadata":6594,"sys":6597,"fields":6602},{"tags":6595,"concepts":6596},[],[],{"space":6598,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6603},{"url":365,"details":6604,"fileName":371,"contentType":372},{"size":367,"image":6605},{"width":369,"height":370},{"sys":6607,"fields":6610},{"id":6608,"createdAt":6609},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":6611,"slug":6612,"articleIntro":6611,"category":6613},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[6614],{"metadata":6615,"sys":6618,"fields":6625},{"tags":6616,"concepts":6617},[],[],{"space":6619,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6621,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6626,"metaTitle":330,"metaDescription":331,"mainTitle":6627,"subtitle":350,"heroImage":6642,"ctaButton":373,"ctaLink":374},[329],{"data":6628,"content":6629,"nodeType":74},{},[6630,6636],{"data":6631,"content":6632,"nodeType":342},{},[6633],{"data":6634,"marks":6635,"value":341,"nodeType":82},{},[],{"data":6637,"content":6638,"nodeType":87},{},[6639],{"data":6640,"marks":6641,"value":349,"nodeType":82},{},[],{"metadata":6643,"sys":6646,"fields":6651},{"tags":6644,"concepts":6645},[],[],{"space":6647,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6652},{"url":365,"details":6653,"fileName":371,"contentType":372},{"size":367,"image":6654},{"width":369,"height":370},{"sys":6656,"fields":6659},{"id":6657,"createdAt":6658},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":6660,"slug":6661,"articleIntro":6660,"category":6662},"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",[6663],{"metadata":6664,"sys":6667,"fields":6674},{"tags":6665,"concepts":6666},[],[],{"space":6668,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6670,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6675,"metaTitle":330,"metaDescription":331,"mainTitle":6676,"subtitle":350,"heroImage":6691,"ctaButton":373,"ctaLink":374},[329],{"data":6677,"content":6678,"nodeType":74},{},[6679,6685],{"data":6680,"content":6681,"nodeType":342},{},[6682],{"data":6683,"marks":6684,"value":341,"nodeType":82},{},[],{"data":6686,"content":6687,"nodeType":87},{},[6688],{"data":6689,"marks":6690,"value":349,"nodeType":82},{},[],{"metadata":6692,"sys":6695,"fields":6700},{"tags":6693,"concepts":6694},[],[],{"space":6696,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6701},{"url":365,"details":6702,"fileName":371,"contentType":372},{"size":367,"image":6703},{"width":369,"height":370},{"sys":6705,"fields":6708},{"id":6706,"createdAt":6707},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":6709,"slug":6710,"articleIntro":-1,"category":6711},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[6712],{"metadata":6713,"sys":6716,"fields":6723},{"tags":6714,"concepts":6715},[],[],{"space":6717,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6719,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6724,"metaTitle":330,"metaDescription":331,"mainTitle":6725,"subtitle":350,"heroImage":6740,"ctaButton":373,"ctaLink":374},[329],{"data":6726,"content":6727,"nodeType":74},{},[6728,6734],{"data":6729,"content":6730,"nodeType":342},{},[6731],{"data":6732,"marks":6733,"value":341,"nodeType":82},{},[],{"data":6735,"content":6736,"nodeType":87},{},[6737],{"data":6738,"marks":6739,"value":349,"nodeType":82},{},[],{"metadata":6741,"sys":6744,"fields":6749},{"tags":6742,"concepts":6743},[],[],{"space":6745,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6750},{"url":365,"details":6751,"fileName":371,"contentType":372},{"size":367,"image":6752},{"width":369,"height":370},{"sys":6754,"fields":6757},{"id":6755,"createdAt":6756},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":6758,"slug":6759,"articleIntro":-1,"category":6760},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[6761],{"metadata":6762,"sys":6765,"fields":6772},{"tags":6763,"concepts":6764},[],[],{"space":6766,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6768,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6773,"metaTitle":330,"metaDescription":331,"mainTitle":6774,"subtitle":350,"heroImage":6789,"ctaButton":373,"ctaLink":374},[329],{"data":6775,"content":6776,"nodeType":74},{},[6777,6783],{"data":6778,"content":6779,"nodeType":342},{},[6780],{"data":6781,"marks":6782,"value":341,"nodeType":82},{},[],{"data":6784,"content":6785,"nodeType":87},{},[6786],{"data":6787,"marks":6788,"value":349,"nodeType":82},{},[],{"metadata":6790,"sys":6793,"fields":6798},{"tags":6791,"concepts":6792},[],[],{"space":6794,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6799},{"url":365,"details":6800,"fileName":371,"contentType":372},{"size":367,"image":6801},{"width":369,"height":370},{"sys":6803,"fields":6806},{"id":6804,"createdAt":6805},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":6807,"slug":6808,"articleIntro":6807,"category":6809},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[6810],{"metadata":6811,"sys":6814,"fields":6821},{"tags":6812,"concepts":6813},[],[],{"space":6815,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6817,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6822,"metaTitle":330,"metaDescription":331,"mainTitle":6823,"subtitle":350,"heroImage":6838,"ctaButton":373,"ctaLink":374},[329],{"data":6824,"content":6825,"nodeType":74},{},[6826,6832],{"data":6827,"content":6828,"nodeType":342},{},[6829],{"data":6830,"marks":6831,"value":341,"nodeType":82},{},[],{"data":6833,"content":6834,"nodeType":87},{},[6835],{"data":6836,"marks":6837,"value":349,"nodeType":82},{},[],{"metadata":6839,"sys":6842,"fields":6847},{"tags":6840,"concepts":6841},[],[],{"space":6843,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6848},{"url":365,"details":6849,"fileName":371,"contentType":372},{"size":367,"image":6850},{"width":369,"height":370},{"sys":6852,"fields":6855},{"id":6853,"createdAt":6854},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":6856,"slug":6857,"articleIntro":6856,"category":6858},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[6859],{"metadata":6860,"sys":6863,"fields":6870},{"tags":6861,"concepts":6862},[],[],{"space":6864,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6866,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6871,"metaTitle":330,"metaDescription":331,"mainTitle":6872,"subtitle":350,"heroImage":6887,"ctaButton":373,"ctaLink":374},[329],{"data":6873,"content":6874,"nodeType":74},{},[6875,6881],{"data":6876,"content":6877,"nodeType":342},{},[6878],{"data":6879,"marks":6880,"value":341,"nodeType":82},{},[],{"data":6882,"content":6883,"nodeType":87},{},[6884],{"data":6885,"marks":6886,"value":349,"nodeType":82},{},[],{"metadata":6888,"sys":6891,"fields":6896},{"tags":6889,"concepts":6890},[],[],{"space":6892,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6897},{"url":365,"details":6898,"fileName":371,"contentType":372},{"size":367,"image":6899},{"width":369,"height":370},{"sys":6901,"fields":6904},{"id":6902,"createdAt":6903},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":6905,"slug":6906,"articleIntro":6905,"category":6907},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[6908],{"metadata":6909,"sys":6912,"fields":6919},{"tags":6910,"concepts":6911},[],[],{"space":6913,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6915,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6920,"metaTitle":330,"metaDescription":331,"mainTitle":6921,"subtitle":350,"heroImage":6936,"ctaButton":373,"ctaLink":374},[329],{"data":6922,"content":6923,"nodeType":74},{},[6924,6930],{"data":6925,"content":6926,"nodeType":342},{},[6927],{"data":6928,"marks":6929,"value":341,"nodeType":82},{},[],{"data":6931,"content":6932,"nodeType":87},{},[6933],{"data":6934,"marks":6935,"value":349,"nodeType":82},{},[],{"metadata":6937,"sys":6940,"fields":6945},{"tags":6938,"concepts":6939},[],[],{"space":6941,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6946},{"url":365,"details":6947,"fileName":371,"contentType":372},{"size":367,"image":6948},{"width":369,"height":370},{"sys":6950,"fields":6953},{"id":6951,"createdAt":6952},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":6954,"slug":6955,"articleIntro":-1,"category":6956},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[6957],{"metadata":6958,"sys":6961,"fields":6968},{"tags":6959,"concepts":6960},[],[],{"space":6962,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":6964,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":6969,"metaTitle":330,"metaDescription":331,"mainTitle":6970,"subtitle":350,"heroImage":6985,"ctaButton":373,"ctaLink":374},[329],{"data":6971,"content":6972,"nodeType":74},{},[6973,6979],{"data":6974,"content":6975,"nodeType":342},{},[6976],{"data":6977,"marks":6978,"value":341,"nodeType":82},{},[],{"data":6980,"content":6981,"nodeType":87},{},[6982],{"data":6983,"marks":6984,"value":349,"nodeType":82},{},[],{"metadata":6986,"sys":6989,"fields":6994},{"tags":6987,"concepts":6988},[],[],{"space":6990,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":6995},{"url":365,"details":6996,"fileName":371,"contentType":372},{"size":367,"image":6997},{"width":369,"height":370},{"sys":6999,"fields":7002},{"id":7000,"createdAt":7001},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":7003,"slug":7004,"articleIntro":7003,"category":7005},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[7006],{"metadata":7007,"sys":7010,"fields":7017},{"tags":7008,"concepts":7009},[],[],{"space":7011,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7013,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7018,"metaTitle":330,"metaDescription":331,"mainTitle":7019,"subtitle":350,"heroImage":7034,"ctaButton":373,"ctaLink":374},[329],{"data":7020,"content":7021,"nodeType":74},{},[7022,7028],{"data":7023,"content":7024,"nodeType":342},{},[7025],{"data":7026,"marks":7027,"value":341,"nodeType":82},{},[],{"data":7029,"content":7030,"nodeType":87},{},[7031],{"data":7032,"marks":7033,"value":349,"nodeType":82},{},[],{"metadata":7035,"sys":7038,"fields":7043},{"tags":7036,"concepts":7037},[],[],{"space":7039,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7044},{"url":365,"details":7045,"fileName":371,"contentType":372},{"size":367,"image":7046},{"width":369,"height":370},{"sys":7048,"fields":7051},{"id":7049,"createdAt":7050},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":7052,"slug":7053,"articleIntro":7052,"category":7054},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[7055],{"metadata":7056,"sys":7059,"fields":7066},{"tags":7057,"concepts":7058},[],[],{"space":7060,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7062,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7067,"metaTitle":330,"metaDescription":331,"mainTitle":7068,"subtitle":350,"heroImage":7083,"ctaButton":373,"ctaLink":374},[329],{"data":7069,"content":7070,"nodeType":74},{},[7071,7077],{"data":7072,"content":7073,"nodeType":342},{},[7074],{"data":7075,"marks":7076,"value":341,"nodeType":82},{},[],{"data":7078,"content":7079,"nodeType":87},{},[7080],{"data":7081,"marks":7082,"value":349,"nodeType":82},{},[],{"metadata":7084,"sys":7087,"fields":7092},{"tags":7085,"concepts":7086},[],[],{"space":7088,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7093},{"url":365,"details":7094,"fileName":371,"contentType":372},{"size":367,"image":7095},{"width":369,"height":370},{"sys":7097,"fields":7100},{"id":7098,"createdAt":7099},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":7101,"slug":7102,"articleIntro":7101,"category":7103},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[7104],{"metadata":7105,"sys":7108,"fields":7115},{"tags":7106,"concepts":7107},[],[],{"space":7109,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7111,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7116,"metaTitle":330,"metaDescription":331,"mainTitle":7117,"subtitle":350,"heroImage":7132,"ctaButton":373,"ctaLink":374},[329],{"data":7118,"content":7119,"nodeType":74},{},[7120,7126],{"data":7121,"content":7122,"nodeType":342},{},[7123],{"data":7124,"marks":7125,"value":341,"nodeType":82},{},[],{"data":7127,"content":7128,"nodeType":87},{},[7129],{"data":7130,"marks":7131,"value":349,"nodeType":82},{},[],{"metadata":7133,"sys":7136,"fields":7141},{"tags":7134,"concepts":7135},[],[],{"space":7137,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7142},{"url":365,"details":7143,"fileName":371,"contentType":372},{"size":367,"image":7144},{"width":369,"height":370},{"sys":7146,"fields":7149},{"id":7147,"createdAt":7148},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":7150,"slug":7151,"articleIntro":7150,"category":7152},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[7153],{"metadata":7154,"sys":7157,"fields":7164},{"tags":7155,"concepts":7156},[],[],{"space":7158,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7160,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7165,"metaTitle":330,"metaDescription":331,"mainTitle":7166,"subtitle":350,"heroImage":7181,"ctaButton":373,"ctaLink":374},[329],{"data":7167,"content":7168,"nodeType":74},{},[7169,7175],{"data":7170,"content":7171,"nodeType":342},{},[7172],{"data":7173,"marks":7174,"value":341,"nodeType":82},{},[],{"data":7176,"content":7177,"nodeType":87},{},[7178],{"data":7179,"marks":7180,"value":349,"nodeType":82},{},[],{"metadata":7182,"sys":7185,"fields":7190},{"tags":7183,"concepts":7184},[],[],{"space":7186,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7191},{"url":365,"details":7192,"fileName":371,"contentType":372},{"size":367,"image":7193},{"width":369,"height":370},{"sys":7195,"fields":7198},{"id":7196,"createdAt":7197},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":7199,"slug":7200,"articleIntro":7199,"category":7201},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[7202],{"metadata":7203,"sys":7206,"fields":7213},{"tags":7204,"concepts":7205},[],[],{"space":7207,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7209,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7214,"metaTitle":330,"metaDescription":331,"mainTitle":7215,"subtitle":350,"heroImage":7230,"ctaButton":373,"ctaLink":374},[329],{"data":7216,"content":7217,"nodeType":74},{},[7218,7224],{"data":7219,"content":7220,"nodeType":342},{},[7221],{"data":7222,"marks":7223,"value":341,"nodeType":82},{},[],{"data":7225,"content":7226,"nodeType":87},{},[7227],{"data":7228,"marks":7229,"value":349,"nodeType":82},{},[],{"metadata":7231,"sys":7234,"fields":7239},{"tags":7232,"concepts":7233},[],[],{"space":7235,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7240},{"url":365,"details":7241,"fileName":371,"contentType":372},{"size":367,"image":7242},{"width":369,"height":370},{"sys":7244,"fields":7247},{"id":7245,"createdAt":7246},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":7248,"slug":7249,"articleIntro":7248,"category":7250},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[7251],{"metadata":7252,"sys":7255,"fields":7262},{"tags":7253,"concepts":7254},[],[],{"space":7256,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7258,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7263,"metaTitle":330,"metaDescription":331,"mainTitle":7264,"subtitle":350,"heroImage":7279,"ctaButton":373,"ctaLink":374},[329],{"data":7265,"content":7266,"nodeType":74},{},[7267,7273],{"data":7268,"content":7269,"nodeType":342},{},[7270],{"data":7271,"marks":7272,"value":341,"nodeType":82},{},[],{"data":7274,"content":7275,"nodeType":87},{},[7276],{"data":7277,"marks":7278,"value":349,"nodeType":82},{},[],{"metadata":7280,"sys":7283,"fields":7288},{"tags":7281,"concepts":7282},[],[],{"space":7284,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7289},{"url":365,"details":7290,"fileName":371,"contentType":372},{"size":367,"image":7291},{"width":369,"height":370},{"sys":7293,"fields":7296},{"id":7294,"createdAt":7295},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":7297,"slug":7298,"articleIntro":7297,"category":7299},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[7300],{"metadata":7301,"sys":7304,"fields":7311},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7307,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7312,"metaTitle":330,"metaDescription":331,"mainTitle":7313,"subtitle":350,"heroImage":7328,"ctaButton":373,"ctaLink":374},[329],{"data":7314,"content":7315,"nodeType":74},{},[7316,7322],{"data":7317,"content":7318,"nodeType":342},{},[7319],{"data":7320,"marks":7321,"value":341,"nodeType":82},{},[],{"data":7323,"content":7324,"nodeType":87},{},[7325],{"data":7326,"marks":7327,"value":349,"nodeType":82},{},[],{"metadata":7329,"sys":7332,"fields":7337},{"tags":7330,"concepts":7331},[],[],{"space":7333,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7338},{"url":365,"details":7339,"fileName":371,"contentType":372},{"size":367,"image":7340},{"width":369,"height":370},{"sys":7342,"fields":7345},{"id":7343,"createdAt":7344},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":7346,"slug":7347,"articleIntro":7346,"category":7348},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[7349],{"metadata":7350,"sys":7353,"fields":7360},{"tags":7351,"concepts":7352},[],[],{"space":7354,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7356,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7361,"metaTitle":330,"metaDescription":331,"mainTitle":7362,"subtitle":350,"heroImage":7377,"ctaButton":373,"ctaLink":374},[329],{"data":7363,"content":7364,"nodeType":74},{},[7365,7371],{"data":7366,"content":7367,"nodeType":342},{},[7368],{"data":7369,"marks":7370,"value":341,"nodeType":82},{},[],{"data":7372,"content":7373,"nodeType":87},{},[7374],{"data":7375,"marks":7376,"value":349,"nodeType":82},{},[],{"metadata":7378,"sys":7381,"fields":7386},{"tags":7379,"concepts":7380},[],[],{"space":7382,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7387},{"url":365,"details":7388,"fileName":371,"contentType":372},{"size":367,"image":7389},{"width":369,"height":370},{"sys":7391,"fields":7394},{"id":7392,"createdAt":7393},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":7395,"slug":7396,"articleIntro":7395,"category":7397},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[7398],{"metadata":7399,"sys":7402,"fields":7409},{"tags":7400,"concepts":7401},[],[],{"space":7403,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7405,"publishedVersion":320,"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":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7410,"metaTitle":330,"metaDescription":331,"mainTitle":7411,"subtitle":350,"heroImage":7426,"ctaButton":373,"ctaLink":374},[329],{"data":7412,"content":7413,"nodeType":74},{},[7414,7420],{"data":7415,"content":7416,"nodeType":342},{},[7417],{"data":7418,"marks":7419,"value":341,"nodeType":82},{},[],{"data":7421,"content":7422,"nodeType":87},{},[7423],{"data":7424,"marks":7425,"value":349,"nodeType":82},{},[],{"metadata":7427,"sys":7430,"fields":7435},{"tags":7428,"concepts":7429},[],[],{"space":7431,"id":358,"type":58,"createdAt":359,"updatedAt":359,"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":363,"description":349,"file":7436},{"url":365,"details":7437,"fileName":371,"contentType":372},{"size":367,"image":7438},{"width":369,"height":370},{"sys":7440,"fields":7443},{"id":7441,"createdAt":7442},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":7444,"slug":7445,"articleIntro":7444,"category":7446},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[7447],{"metadata":7448,"sys":7451,"fields":7458},{"tags":7449,"concepts":7450},[],[],{"space":7452,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7454,"publishedVersion":320,"revision":62,"contentType":7456,"locale":29},{"sys":7453},{"type":12,"linkType":13,"id":14},{"sys":7455},{"id":21,"type":12,"linkType":22},{"sys":7457},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7459,"metaTitle":330,"metaDescription":331,"mainTitle":7460,"subtitle":350,"heroImage":7475,"ctaButton":373,"ctaLink":374},[329],{"data":7461,"content":7462,"nodeType":74},{},[7463,7469],{"data":7464,"content":7465,"nodeType":342},{},[7466],{"data":7467,"marks":7468,"value":341,"nodeType":82},{},[],{"data":7470,"content":7471,"nodeType":87},{},[7472],{"data":7473,"marks":7474,"value":349,"nodeType":82},{},[],{"metadata":7476,"sys":7479,"fields":7484},{"tags":7477,"concepts":7478},[],[],{"space":7480,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7482,"publishedVersion":62,"revision":44,"locale":29},{"sys":7481},{"type":12,"linkType":13,"id":14},{"sys":7483},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7485},{"url":365,"details":7486,"fileName":371,"contentType":372},{"size":367,"image":7487},{"width":369,"height":370},{"sys":7489,"fields":7492},{"id":7490,"createdAt":7491},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":7493,"slug":7494,"articleIntro":7493,"category":7495},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[7496],{"metadata":7497,"sys":7500,"fields":7507},{"tags":7498,"concepts":7499},[],[],{"space":7501,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7503,"publishedVersion":320,"revision":62,"contentType":7505,"locale":29},{"sys":7502},{"type":12,"linkType":13,"id":14},{"sys":7504},{"id":21,"type":12,"linkType":22},{"sys":7506},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7508,"metaTitle":330,"metaDescription":331,"mainTitle":7509,"subtitle":350,"heroImage":7524,"ctaButton":373,"ctaLink":374},[329],{"data":7510,"content":7511,"nodeType":74},{},[7512,7518],{"data":7513,"content":7514,"nodeType":342},{},[7515],{"data":7516,"marks":7517,"value":341,"nodeType":82},{},[],{"data":7519,"content":7520,"nodeType":87},{},[7521],{"data":7522,"marks":7523,"value":349,"nodeType":82},{},[],{"metadata":7525,"sys":7528,"fields":7533},{"tags":7526,"concepts":7527},[],[],{"space":7529,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7531,"publishedVersion":62,"revision":44,"locale":29},{"sys":7530},{"type":12,"linkType":13,"id":14},{"sys":7532},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7534},{"url":365,"details":7535,"fileName":371,"contentType":372},{"size":367,"image":7536},{"width":369,"height":370},{"sys":7538,"fields":7541},{"id":7539,"createdAt":7540},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":7542,"slug":7543,"articleIntro":-1,"category":7544},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[7545],{"metadata":7546,"sys":7549,"fields":7556},{"tags":7547,"concepts":7548},[],[],{"space":7550,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7552,"publishedVersion":320,"revision":62,"contentType":7554,"locale":29},{"sys":7551},{"type":12,"linkType":13,"id":14},{"sys":7553},{"id":21,"type":12,"linkType":22},{"sys":7555},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7557,"metaTitle":330,"metaDescription":331,"mainTitle":7558,"subtitle":350,"heroImage":7573,"ctaButton":373,"ctaLink":374},[329],{"data":7559,"content":7560,"nodeType":74},{},[7561,7567],{"data":7562,"content":7563,"nodeType":342},{},[7564],{"data":7565,"marks":7566,"value":341,"nodeType":82},{},[],{"data":7568,"content":7569,"nodeType":87},{},[7570],{"data":7571,"marks":7572,"value":349,"nodeType":82},{},[],{"metadata":7574,"sys":7577,"fields":7582},{"tags":7575,"concepts":7576},[],[],{"space":7578,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7580,"publishedVersion":62,"revision":44,"locale":29},{"sys":7579},{"type":12,"linkType":13,"id":14},{"sys":7581},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7583},{"url":365,"details":7584,"fileName":371,"contentType":372},{"size":367,"image":7585},{"width":369,"height":370},{"sys":7587,"fields":7590},{"id":7588,"createdAt":7589},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":7591,"slug":7592,"articleIntro":7591,"category":7593},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[7594],{"metadata":7595,"sys":7598,"fields":7605},{"tags":7596,"concepts":7597},[],[],{"space":7599,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7601,"publishedVersion":320,"revision":62,"contentType":7603,"locale":29},{"sys":7600},{"type":12,"linkType":13,"id":14},{"sys":7602},{"id":21,"type":12,"linkType":22},{"sys":7604},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7606,"metaTitle":330,"metaDescription":331,"mainTitle":7607,"subtitle":350,"heroImage":7622,"ctaButton":373,"ctaLink":374},[329],{"data":7608,"content":7609,"nodeType":74},{},[7610,7616],{"data":7611,"content":7612,"nodeType":342},{},[7613],{"data":7614,"marks":7615,"value":341,"nodeType":82},{},[],{"data":7617,"content":7618,"nodeType":87},{},[7619],{"data":7620,"marks":7621,"value":349,"nodeType":82},{},[],{"metadata":7623,"sys":7626,"fields":7631},{"tags":7624,"concepts":7625},[],[],{"space":7627,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7629,"publishedVersion":62,"revision":44,"locale":29},{"sys":7628},{"type":12,"linkType":13,"id":14},{"sys":7630},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7632},{"url":365,"details":7633,"fileName":371,"contentType":372},{"size":367,"image":7634},{"width":369,"height":370},{"sys":7636,"fields":7639},{"id":7637,"createdAt":7638},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":7640,"slug":7641,"articleIntro":7640,"category":7642},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[7643],{"metadata":7644,"sys":7647,"fields":7654},{"tags":7645,"concepts":7646},[],[],{"space":7648,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7650,"publishedVersion":320,"revision":62,"contentType":7652,"locale":29},{"sys":7649},{"type":12,"linkType":13,"id":14},{"sys":7651},{"id":21,"type":12,"linkType":22},{"sys":7653},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7655,"metaTitle":330,"metaDescription":331,"mainTitle":7656,"subtitle":350,"heroImage":7671,"ctaButton":373,"ctaLink":374},[329],{"data":7657,"content":7658,"nodeType":74},{},[7659,7665],{"data":7660,"content":7661,"nodeType":342},{},[7662],{"data":7663,"marks":7664,"value":341,"nodeType":82},{},[],{"data":7666,"content":7667,"nodeType":87},{},[7668],{"data":7669,"marks":7670,"value":349,"nodeType":82},{},[],{"metadata":7672,"sys":7675,"fields":7680},{"tags":7673,"concepts":7674},[],[],{"space":7676,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7678,"publishedVersion":62,"revision":44,"locale":29},{"sys":7677},{"type":12,"linkType":13,"id":14},{"sys":7679},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7681},{"url":365,"details":7682,"fileName":371,"contentType":372},{"size":367,"image":7683},{"width":369,"height":370},{"sys":7685,"fields":7688},{"id":7686,"createdAt":7687},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":7689,"slug":7690,"articleIntro":7689,"category":7691},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[7692],{"metadata":7693,"sys":7696,"fields":7703},{"tags":7694,"concepts":7695},[],[],{"space":7697,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7699,"publishedVersion":320,"revision":62,"contentType":7701,"locale":29},{"sys":7698},{"type":12,"linkType":13,"id":14},{"sys":7700},{"id":21,"type":12,"linkType":22},{"sys":7702},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7704,"metaTitle":330,"metaDescription":331,"mainTitle":7705,"subtitle":350,"heroImage":7720,"ctaButton":373,"ctaLink":374},[329],{"data":7706,"content":7707,"nodeType":74},{},[7708,7714],{"data":7709,"content":7710,"nodeType":342},{},[7711],{"data":7712,"marks":7713,"value":341,"nodeType":82},{},[],{"data":7715,"content":7716,"nodeType":87},{},[7717],{"data":7718,"marks":7719,"value":349,"nodeType":82},{},[],{"metadata":7721,"sys":7724,"fields":7729},{"tags":7722,"concepts":7723},[],[],{"space":7725,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7727,"publishedVersion":62,"revision":44,"locale":29},{"sys":7726},{"type":12,"linkType":13,"id":14},{"sys":7728},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7730},{"url":365,"details":7731,"fileName":371,"contentType":372},{"size":367,"image":7732},{"width":369,"height":370},{"sys":7734,"fields":7737},{"id":7735,"createdAt":7736},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7738,"slug":7739,"articleIntro":7738,"category":7740},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7741],{"metadata":7742,"sys":7745,"fields":7752},{"tags":7743,"concepts":7744},[],[],{"space":7746,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7748,"publishedVersion":320,"revision":62,"contentType":7750,"locale":29},{"sys":7747},{"type":12,"linkType":13,"id":14},{"sys":7749},{"id":21,"type":12,"linkType":22},{"sys":7751},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7753,"metaTitle":330,"metaDescription":331,"mainTitle":7754,"subtitle":350,"heroImage":7769,"ctaButton":373,"ctaLink":374},[329],{"data":7755,"content":7756,"nodeType":74},{},[7757,7763],{"data":7758,"content":7759,"nodeType":342},{},[7760],{"data":7761,"marks":7762,"value":341,"nodeType":82},{},[],{"data":7764,"content":7765,"nodeType":87},{},[7766],{"data":7767,"marks":7768,"value":349,"nodeType":82},{},[],{"metadata":7770,"sys":7773,"fields":7778},{"tags":7771,"concepts":7772},[],[],{"space":7774,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7776,"publishedVersion":62,"revision":44,"locale":29},{"sys":7775},{"type":12,"linkType":13,"id":14},{"sys":7777},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7779},{"url":365,"details":7780,"fileName":371,"contentType":372},{"size":367,"image":7781},{"width":369,"height":370},{"sys":7783,"fields":7786},{"id":7784,"createdAt":7785},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":7787,"slug":7788,"articleIntro":7787,"category":7789},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[7790],{"metadata":7791,"sys":7794,"fields":7801},{"tags":7792,"concepts":7793},[],[],{"space":7795,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7797,"publishedVersion":320,"revision":62,"contentType":7799,"locale":29},{"sys":7796},{"type":12,"linkType":13,"id":14},{"sys":7798},{"id":21,"type":12,"linkType":22},{"sys":7800},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7802,"metaTitle":330,"metaDescription":331,"mainTitle":7803,"subtitle":350,"heroImage":7818,"ctaButton":373,"ctaLink":374},[329],{"data":7804,"content":7805,"nodeType":74},{},[7806,7812],{"data":7807,"content":7808,"nodeType":342},{},[7809],{"data":7810,"marks":7811,"value":341,"nodeType":82},{},[],{"data":7813,"content":7814,"nodeType":87},{},[7815],{"data":7816,"marks":7817,"value":349,"nodeType":82},{},[],{"metadata":7819,"sys":7822,"fields":7827},{"tags":7820,"concepts":7821},[],[],{"space":7823,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7825,"publishedVersion":62,"revision":44,"locale":29},{"sys":7824},{"type":12,"linkType":13,"id":14},{"sys":7826},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7828},{"url":365,"details":7829,"fileName":371,"contentType":372},{"size":367,"image":7830},{"width":369,"height":370},{"sys":7832,"fields":7835},{"id":7833,"createdAt":7834},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":7836,"slug":7837,"articleIntro":7836,"category":7838},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[7839],{"metadata":7840,"sys":7843,"fields":7850},{"tags":7841,"concepts":7842},[],[],{"space":7844,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7846,"publishedVersion":320,"revision":62,"contentType":7848,"locale":29},{"sys":7845},{"type":12,"linkType":13,"id":14},{"sys":7847},{"id":21,"type":12,"linkType":22},{"sys":7849},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7851,"metaTitle":330,"metaDescription":331,"mainTitle":7852,"subtitle":350,"heroImage":7867,"ctaButton":373,"ctaLink":374},[329],{"data":7853,"content":7854,"nodeType":74},{},[7855,7861],{"data":7856,"content":7857,"nodeType":342},{},[7858],{"data":7859,"marks":7860,"value":341,"nodeType":82},{},[],{"data":7862,"content":7863,"nodeType":87},{},[7864],{"data":7865,"marks":7866,"value":349,"nodeType":82},{},[],{"metadata":7868,"sys":7871,"fields":7876},{"tags":7869,"concepts":7870},[],[],{"space":7872,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7874,"publishedVersion":62,"revision":44,"locale":29},{"sys":7873},{"type":12,"linkType":13,"id":14},{"sys":7875},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7877},{"url":365,"details":7878,"fileName":371,"contentType":372},{"size":367,"image":7879},{"width":369,"height":370},{"sys":7881,"fields":7884},{"id":7882,"createdAt":7883},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":7885,"slug":7886,"articleIntro":7885,"category":7887},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[7888],{"metadata":7889,"sys":7892,"fields":7899},{"tags":7890,"concepts":7891},[],[],{"space":7893,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7895,"publishedVersion":320,"revision":62,"contentType":7897,"locale":29},{"sys":7894},{"type":12,"linkType":13,"id":14},{"sys":7896},{"id":21,"type":12,"linkType":22},{"sys":7898},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7900,"metaTitle":330,"metaDescription":331,"mainTitle":7901,"subtitle":350,"heroImage":7916,"ctaButton":373,"ctaLink":374},[329],{"data":7902,"content":7903,"nodeType":74},{},[7904,7910],{"data":7905,"content":7906,"nodeType":342},{},[7907],{"data":7908,"marks":7909,"value":341,"nodeType":82},{},[],{"data":7911,"content":7912,"nodeType":87},{},[7913],{"data":7914,"marks":7915,"value":349,"nodeType":82},{},[],{"metadata":7917,"sys":7920,"fields":7925},{"tags":7918,"concepts":7919},[],[],{"space":7921,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7923,"publishedVersion":62,"revision":44,"locale":29},{"sys":7922},{"type":12,"linkType":13,"id":14},{"sys":7924},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7926},{"url":365,"details":7927,"fileName":371,"contentType":372},{"size":367,"image":7928},{"width":369,"height":370},{"sys":7930,"fields":7933},{"id":7931,"createdAt":7932},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":7934,"slug":7935,"articleIntro":7934,"category":7936},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[7937],{"metadata":7938,"sys":7941,"fields":7948},{"tags":7939,"concepts":7940},[],[],{"space":7942,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7944,"publishedVersion":320,"revision":62,"contentType":7946,"locale":29},{"sys":7943},{"type":12,"linkType":13,"id":14},{"sys":7945},{"id":21,"type":12,"linkType":22},{"sys":7947},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7949,"metaTitle":330,"metaDescription":331,"mainTitle":7950,"subtitle":350,"heroImage":7965,"ctaButton":373,"ctaLink":374},[329],{"data":7951,"content":7952,"nodeType":74},{},[7953,7959],{"data":7954,"content":7955,"nodeType":342},{},[7956],{"data":7957,"marks":7958,"value":341,"nodeType":82},{},[],{"data":7960,"content":7961,"nodeType":87},{},[7962],{"data":7963,"marks":7964,"value":349,"nodeType":82},{},[],{"metadata":7966,"sys":7969,"fields":7974},{"tags":7967,"concepts":7968},[],[],{"space":7970,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":7972,"publishedVersion":62,"revision":44,"locale":29},{"sys":7971},{"type":12,"linkType":13,"id":14},{"sys":7973},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":7975},{"url":365,"details":7976,"fileName":371,"contentType":372},{"size":367,"image":7977},{"width":369,"height":370},{"sys":7979,"fields":7982},{"id":7980,"createdAt":7981},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":7983,"slug":7984,"articleIntro":7983,"category":7985},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[7986],{"metadata":7987,"sys":7990,"fields":7997},{"tags":7988,"concepts":7989},[],[],{"space":7991,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":7993,"publishedVersion":320,"revision":62,"contentType":7995,"locale":29},{"sys":7992},{"type":12,"linkType":13,"id":14},{"sys":7994},{"id":21,"type":12,"linkType":22},{"sys":7996},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":7998,"metaTitle":330,"metaDescription":331,"mainTitle":7999,"subtitle":350,"heroImage":8014,"ctaButton":373,"ctaLink":374},[329],{"data":8000,"content":8001,"nodeType":74},{},[8002,8008],{"data":8003,"content":8004,"nodeType":342},{},[8005],{"data":8006,"marks":8007,"value":341,"nodeType":82},{},[],{"data":8009,"content":8010,"nodeType":87},{},[8011],{"data":8012,"marks":8013,"value":349,"nodeType":82},{},[],{"metadata":8015,"sys":8018,"fields":8023},{"tags":8016,"concepts":8017},[],[],{"space":8019,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8021,"publishedVersion":62,"revision":44,"locale":29},{"sys":8020},{"type":12,"linkType":13,"id":14},{"sys":8022},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8024},{"url":365,"details":8025,"fileName":371,"contentType":372},{"size":367,"image":8026},{"width":369,"height":370},{"sys":8028,"fields":8031},{"id":8029,"createdAt":8030},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":8032,"slug":8033,"articleIntro":8032,"category":8034},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[8035],{"metadata":8036,"sys":8039,"fields":8046},{"tags":8037,"concepts":8038},[],[],{"space":8040,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8042,"publishedVersion":320,"revision":62,"contentType":8044,"locale":29},{"sys":8041},{"type":12,"linkType":13,"id":14},{"sys":8043},{"id":21,"type":12,"linkType":22},{"sys":8045},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8047,"metaTitle":330,"metaDescription":331,"mainTitle":8048,"subtitle":350,"heroImage":8063,"ctaButton":373,"ctaLink":374},[329],{"data":8049,"content":8050,"nodeType":74},{},[8051,8057],{"data":8052,"content":8053,"nodeType":342},{},[8054],{"data":8055,"marks":8056,"value":341,"nodeType":82},{},[],{"data":8058,"content":8059,"nodeType":87},{},[8060],{"data":8061,"marks":8062,"value":349,"nodeType":82},{},[],{"metadata":8064,"sys":8067,"fields":8072},{"tags":8065,"concepts":8066},[],[],{"space":8068,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8070,"publishedVersion":62,"revision":44,"locale":29},{"sys":8069},{"type":12,"linkType":13,"id":14},{"sys":8071},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8073},{"url":365,"details":8074,"fileName":371,"contentType":372},{"size":367,"image":8075},{"width":369,"height":370},{"sys":8077,"fields":8080},{"id":8078,"createdAt":8079},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":8081,"slug":8082,"articleIntro":8081,"category":8083},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[8084],{"metadata":8085,"sys":8088,"fields":8095},{"tags":8086,"concepts":8087},[],[],{"space":8089,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8091,"publishedVersion":320,"revision":62,"contentType":8093,"locale":29},{"sys":8090},{"type":12,"linkType":13,"id":14},{"sys":8092},{"id":21,"type":12,"linkType":22},{"sys":8094},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8096,"metaTitle":330,"metaDescription":331,"mainTitle":8097,"subtitle":350,"heroImage":8112,"ctaButton":373,"ctaLink":374},[329],{"data":8098,"content":8099,"nodeType":74},{},[8100,8106],{"data":8101,"content":8102,"nodeType":342},{},[8103],{"data":8104,"marks":8105,"value":341,"nodeType":82},{},[],{"data":8107,"content":8108,"nodeType":87},{},[8109],{"data":8110,"marks":8111,"value":349,"nodeType":82},{},[],{"metadata":8113,"sys":8116,"fields":8121},{"tags":8114,"concepts":8115},[],[],{"space":8117,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8119,"publishedVersion":62,"revision":44,"locale":29},{"sys":8118},{"type":12,"linkType":13,"id":14},{"sys":8120},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8122},{"url":365,"details":8123,"fileName":371,"contentType":372},{"size":367,"image":8124},{"width":369,"height":370},{"sys":8126,"fields":8129},{"id":8127,"createdAt":8128},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":8130,"slug":8131,"articleIntro":-1,"category":8132},"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",[8133],{"metadata":8134,"sys":8137,"fields":8144},{"tags":8135,"concepts":8136},[],[],{"space":8138,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8140,"publishedVersion":320,"revision":62,"contentType":8142,"locale":29},{"sys":8139},{"type":12,"linkType":13,"id":14},{"sys":8141},{"id":21,"type":12,"linkType":22},{"sys":8143},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8145,"metaTitle":330,"metaDescription":331,"mainTitle":8146,"subtitle":350,"heroImage":8161,"ctaButton":373,"ctaLink":374},[329],{"data":8147,"content":8148,"nodeType":74},{},[8149,8155],{"data":8150,"content":8151,"nodeType":342},{},[8152],{"data":8153,"marks":8154,"value":341,"nodeType":82},{},[],{"data":8156,"content":8157,"nodeType":87},{},[8158],{"data":8159,"marks":8160,"value":349,"nodeType":82},{},[],{"metadata":8162,"sys":8165,"fields":8170},{"tags":8163,"concepts":8164},[],[],{"space":8166,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8168,"publishedVersion":62,"revision":44,"locale":29},{"sys":8167},{"type":12,"linkType":13,"id":14},{"sys":8169},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8171},{"url":365,"details":8172,"fileName":371,"contentType":372},{"size":367,"image":8173},{"width":369,"height":370},{"sys":8175,"fields":8178},{"id":8176,"createdAt":8177},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":8179,"slug":8180,"articleIntro":8179,"category":8181},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[8182],{"metadata":8183,"sys":8186,"fields":8193},{"tags":8184,"concepts":8185},[],[],{"space":8187,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8189,"publishedVersion":320,"revision":62,"contentType":8191,"locale":29},{"sys":8188},{"type":12,"linkType":13,"id":14},{"sys":8190},{"id":21,"type":12,"linkType":22},{"sys":8192},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8194,"metaTitle":330,"metaDescription":331,"mainTitle":8195,"subtitle":350,"heroImage":8210,"ctaButton":373,"ctaLink":374},[329],{"data":8196,"content":8197,"nodeType":74},{},[8198,8204],{"data":8199,"content":8200,"nodeType":342},{},[8201],{"data":8202,"marks":8203,"value":341,"nodeType":82},{},[],{"data":8205,"content":8206,"nodeType":87},{},[8207],{"data":8208,"marks":8209,"value":349,"nodeType":82},{},[],{"metadata":8211,"sys":8214,"fields":8219},{"tags":8212,"concepts":8213},[],[],{"space":8215,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8217,"publishedVersion":62,"revision":44,"locale":29},{"sys":8216},{"type":12,"linkType":13,"id":14},{"sys":8218},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8220},{"url":365,"details":8221,"fileName":371,"contentType":372},{"size":367,"image":8222},{"width":369,"height":370},{"sys":8224,"fields":8227},{"id":8225,"createdAt":8226},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":8228,"slug":8229,"articleIntro":8228,"category":8230},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[8231],{"metadata":8232,"sys":8235,"fields":8242},{"tags":8233,"concepts":8234},[],[],{"space":8236,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8238,"publishedVersion":320,"revision":62,"contentType":8240,"locale":29},{"sys":8237},{"type":12,"linkType":13,"id":14},{"sys":8239},{"id":21,"type":12,"linkType":22},{"sys":8241},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8243,"metaTitle":330,"metaDescription":331,"mainTitle":8244,"subtitle":350,"heroImage":8259,"ctaButton":373,"ctaLink":374},[329],{"data":8245,"content":8246,"nodeType":74},{},[8247,8253],{"data":8248,"content":8249,"nodeType":342},{},[8250],{"data":8251,"marks":8252,"value":341,"nodeType":82},{},[],{"data":8254,"content":8255,"nodeType":87},{},[8256],{"data":8257,"marks":8258,"value":349,"nodeType":82},{},[],{"metadata":8260,"sys":8263,"fields":8268},{"tags":8261,"concepts":8262},[],[],{"space":8264,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8266,"publishedVersion":62,"revision":44,"locale":29},{"sys":8265},{"type":12,"linkType":13,"id":14},{"sys":8267},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8269},{"url":365,"details":8270,"fileName":371,"contentType":372},{"size":367,"image":8271},{"width":369,"height":370},{"sys":8273,"fields":8276},{"id":8274,"createdAt":8275},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":8277,"slug":8278,"articleIntro":8277,"category":8279},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[8280],{"metadata":8281,"sys":8284,"fields":8291},{"tags":8282,"concepts":8283},[],[],{"space":8285,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8287,"publishedVersion":320,"revision":62,"contentType":8289,"locale":29},{"sys":8286},{"type":12,"linkType":13,"id":14},{"sys":8288},{"id":21,"type":12,"linkType":22},{"sys":8290},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8292,"metaTitle":330,"metaDescription":331,"mainTitle":8293,"subtitle":350,"heroImage":8308,"ctaButton":373,"ctaLink":374},[329],{"data":8294,"content":8295,"nodeType":74},{},[8296,8302],{"data":8297,"content":8298,"nodeType":342},{},[8299],{"data":8300,"marks":8301,"value":341,"nodeType":82},{},[],{"data":8303,"content":8304,"nodeType":87},{},[8305],{"data":8306,"marks":8307,"value":349,"nodeType":82},{},[],{"metadata":8309,"sys":8312,"fields":8317},{"tags":8310,"concepts":8311},[],[],{"space":8313,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8315,"publishedVersion":62,"revision":44,"locale":29},{"sys":8314},{"type":12,"linkType":13,"id":14},{"sys":8316},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8318},{"url":365,"details":8319,"fileName":371,"contentType":372},{"size":367,"image":8320},{"width":369,"height":370},{"sys":8322,"fields":8325},{"id":8323,"createdAt":8324},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":8326,"slug":8327,"articleIntro":8326,"category":8328},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[8329],{"metadata":8330,"sys":8333,"fields":8340},{"tags":8331,"concepts":8332},[],[],{"space":8334,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8336,"publishedVersion":320,"revision":62,"contentType":8338,"locale":29},{"sys":8335},{"type":12,"linkType":13,"id":14},{"sys":8337},{"id":21,"type":12,"linkType":22},{"sys":8339},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8341,"metaTitle":330,"metaDescription":331,"mainTitle":8342,"subtitle":350,"heroImage":8357,"ctaButton":373,"ctaLink":374},[329],{"data":8343,"content":8344,"nodeType":74},{},[8345,8351],{"data":8346,"content":8347,"nodeType":342},{},[8348],{"data":8349,"marks":8350,"value":341,"nodeType":82},{},[],{"data":8352,"content":8353,"nodeType":87},{},[8354],{"data":8355,"marks":8356,"value":349,"nodeType":82},{},[],{"metadata":8358,"sys":8361,"fields":8366},{"tags":8359,"concepts":8360},[],[],{"space":8362,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8364,"publishedVersion":62,"revision":44,"locale":29},{"sys":8363},{"type":12,"linkType":13,"id":14},{"sys":8365},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8367},{"url":365,"details":8368,"fileName":371,"contentType":372},{"size":367,"image":8369},{"width":369,"height":370},{"sys":8371,"fields":8374},{"id":8372,"createdAt":8373},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":8375,"slug":8376,"articleIntro":8375,"category":8377},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[8378],{"metadata":8379,"sys":8382,"fields":8389},{"tags":8380,"concepts":8381},[],[],{"space":8383,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8385,"publishedVersion":320,"revision":62,"contentType":8387,"locale":29},{"sys":8384},{"type":12,"linkType":13,"id":14},{"sys":8386},{"id":21,"type":12,"linkType":22},{"sys":8388},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8390,"metaTitle":330,"metaDescription":331,"mainTitle":8391,"subtitle":350,"heroImage":8406,"ctaButton":373,"ctaLink":374},[329],{"data":8392,"content":8393,"nodeType":74},{},[8394,8400],{"data":8395,"content":8396,"nodeType":342},{},[8397],{"data":8398,"marks":8399,"value":341,"nodeType":82},{},[],{"data":8401,"content":8402,"nodeType":87},{},[8403],{"data":8404,"marks":8405,"value":349,"nodeType":82},{},[],{"metadata":8407,"sys":8410,"fields":8415},{"tags":8408,"concepts":8409},[],[],{"space":8411,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8413,"publishedVersion":62,"revision":44,"locale":29},{"sys":8412},{"type":12,"linkType":13,"id":14},{"sys":8414},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8416},{"url":365,"details":8417,"fileName":371,"contentType":372},{"size":367,"image":8418},{"width":369,"height":370},{"sys":8420,"fields":8423},{"id":8421,"createdAt":8422},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":8424,"slug":8425,"articleIntro":-1,"category":8426},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[8427],{"metadata":8428,"sys":8431,"fields":8438},{"tags":8429,"concepts":8430},[],[],{"space":8432,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8434,"publishedVersion":320,"revision":62,"contentType":8436,"locale":29},{"sys":8433},{"type":12,"linkType":13,"id":14},{"sys":8435},{"id":21,"type":12,"linkType":22},{"sys":8437},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8439,"metaTitle":330,"metaDescription":331,"mainTitle":8440,"subtitle":350,"heroImage":8455,"ctaButton":373,"ctaLink":374},[329],{"data":8441,"content":8442,"nodeType":74},{},[8443,8449],{"data":8444,"content":8445,"nodeType":342},{},[8446],{"data":8447,"marks":8448,"value":341,"nodeType":82},{},[],{"data":8450,"content":8451,"nodeType":87},{},[8452],{"data":8453,"marks":8454,"value":349,"nodeType":82},{},[],{"metadata":8456,"sys":8459,"fields":8464},{"tags":8457,"concepts":8458},[],[],{"space":8460,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8462,"publishedVersion":62,"revision":44,"locale":29},{"sys":8461},{"type":12,"linkType":13,"id":14},{"sys":8463},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8465},{"url":365,"details":8466,"fileName":371,"contentType":372},{"size":367,"image":8467},{"width":369,"height":370},{"sys":8469,"fields":8472},{"id":8470,"createdAt":8471},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":8473,"slug":8474,"articleIntro":8473,"category":8475},"1681 - Autres emprunts","compte-1681-autres-emprunts",[8476],{"metadata":8477,"sys":8480,"fields":8487},{"tags":8478,"concepts":8479},[],[],{"space":8481,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8483,"publishedVersion":320,"revision":62,"contentType":8485,"locale":29},{"sys":8482},{"type":12,"linkType":13,"id":14},{"sys":8484},{"id":21,"type":12,"linkType":22},{"sys":8486},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8488,"metaTitle":330,"metaDescription":331,"mainTitle":8489,"subtitle":350,"heroImage":8504,"ctaButton":373,"ctaLink":374},[329],{"data":8490,"content":8491,"nodeType":74},{},[8492,8498],{"data":8493,"content":8494,"nodeType":342},{},[8495],{"data":8496,"marks":8497,"value":341,"nodeType":82},{},[],{"data":8499,"content":8500,"nodeType":87},{},[8501],{"data":8502,"marks":8503,"value":349,"nodeType":82},{},[],{"metadata":8505,"sys":8508,"fields":8513},{"tags":8506,"concepts":8507},[],[],{"space":8509,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8511,"publishedVersion":62,"revision":44,"locale":29},{"sys":8510},{"type":12,"linkType":13,"id":14},{"sys":8512},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8514},{"url":365,"details":8515,"fileName":371,"contentType":372},{"size":367,"image":8516},{"width":369,"height":370},{"sys":8518,"fields":8521},{"id":8519,"createdAt":8520},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":8522,"slug":8523,"articleIntro":8522,"category":8524},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[8525],{"metadata":8526,"sys":8529,"fields":8536},{"tags":8527,"concepts":8528},[],[],{"space":8530,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8532,"publishedVersion":320,"revision":62,"contentType":8534,"locale":29},{"sys":8531},{"type":12,"linkType":13,"id":14},{"sys":8533},{"id":21,"type":12,"linkType":22},{"sys":8535},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8537,"metaTitle":330,"metaDescription":331,"mainTitle":8538,"subtitle":350,"heroImage":8553,"ctaButton":373,"ctaLink":374},[329],{"data":8539,"content":8540,"nodeType":74},{},[8541,8547],{"data":8542,"content":8543,"nodeType":342},{},[8544],{"data":8545,"marks":8546,"value":341,"nodeType":82},{},[],{"data":8548,"content":8549,"nodeType":87},{},[8550],{"data":8551,"marks":8552,"value":349,"nodeType":82},{},[],{"metadata":8554,"sys":8557,"fields":8562},{"tags":8555,"concepts":8556},[],[],{"space":8558,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8560,"publishedVersion":62,"revision":44,"locale":29},{"sys":8559},{"type":12,"linkType":13,"id":14},{"sys":8561},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8563},{"url":365,"details":8564,"fileName":371,"contentType":372},{"size":367,"image":8565},{"width":369,"height":370},{"sys":8567,"fields":8570},{"id":8568,"createdAt":8569},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":8571,"slug":8572,"articleIntro":-1,"category":8573},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[8574],{"metadata":8575,"sys":8578,"fields":8585},{"tags":8576,"concepts":8577},[],[],{"space":8579,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8581,"publishedVersion":320,"revision":62,"contentType":8583,"locale":29},{"sys":8580},{"type":12,"linkType":13,"id":14},{"sys":8582},{"id":21,"type":12,"linkType":22},{"sys":8584},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8586,"metaTitle":330,"metaDescription":331,"mainTitle":8587,"subtitle":350,"heroImage":8602,"ctaButton":373,"ctaLink":374},[329],{"data":8588,"content":8589,"nodeType":74},{},[8590,8596],{"data":8591,"content":8592,"nodeType":342},{},[8593],{"data":8594,"marks":8595,"value":341,"nodeType":82},{},[],{"data":8597,"content":8598,"nodeType":87},{},[8599],{"data":8600,"marks":8601,"value":349,"nodeType":82},{},[],{"metadata":8603,"sys":8606,"fields":8611},{"tags":8604,"concepts":8605},[],[],{"space":8607,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8609,"publishedVersion":62,"revision":44,"locale":29},{"sys":8608},{"type":12,"linkType":13,"id":14},{"sys":8610},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8612},{"url":365,"details":8613,"fileName":371,"contentType":372},{"size":367,"image":8614},{"width":369,"height":370},{"sys":8616,"fields":8619},{"id":8617,"createdAt":8618},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":8620,"slug":8621,"articleIntro":8620,"category":8622},"1688 - Intérêts courus","compte-1688-interets-courus",[8623],{"metadata":8624,"sys":8627,"fields":8634},{"tags":8625,"concepts":8626},[],[],{"space":8628,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8630,"publishedVersion":320,"revision":62,"contentType":8632,"locale":29},{"sys":8629},{"type":12,"linkType":13,"id":14},{"sys":8631},{"id":21,"type":12,"linkType":22},{"sys":8633},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8635,"metaTitle":330,"metaDescription":331,"mainTitle":8636,"subtitle":350,"heroImage":8651,"ctaButton":373,"ctaLink":374},[329],{"data":8637,"content":8638,"nodeType":74},{},[8639,8645],{"data":8640,"content":8641,"nodeType":342},{},[8642],{"data":8643,"marks":8644,"value":341,"nodeType":82},{},[],{"data":8646,"content":8647,"nodeType":87},{},[8648],{"data":8649,"marks":8650,"value":349,"nodeType":82},{},[],{"metadata":8652,"sys":8655,"fields":8660},{"tags":8653,"concepts":8654},[],[],{"space":8656,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8658,"publishedVersion":62,"revision":44,"locale":29},{"sys":8657},{"type":12,"linkType":13,"id":14},{"sys":8659},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8661},{"url":365,"details":8662,"fileName":371,"contentType":372},{"size":367,"image":8663},{"width":369,"height":370},{"sys":8665,"fields":8668},{"id":8666,"createdAt":8667},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":8669,"slug":8670,"articleIntro":-1,"category":8671},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[8672],{"metadata":8673,"sys":8676,"fields":8683},{"tags":8674,"concepts":8675},[],[],{"space":8677,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8679,"publishedVersion":320,"revision":62,"contentType":8681,"locale":29},{"sys":8678},{"type":12,"linkType":13,"id":14},{"sys":8680},{"id":21,"type":12,"linkType":22},{"sys":8682},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8684,"metaTitle":330,"metaDescription":331,"mainTitle":8685,"subtitle":350,"heroImage":8700,"ctaButton":373,"ctaLink":374},[329],{"data":8686,"content":8687,"nodeType":74},{},[8688,8694],{"data":8689,"content":8690,"nodeType":342},{},[8691],{"data":8692,"marks":8693,"value":341,"nodeType":82},{},[],{"data":8695,"content":8696,"nodeType":87},{},[8697],{"data":8698,"marks":8699,"value":349,"nodeType":82},{},[],{"metadata":8701,"sys":8704,"fields":8709},{"tags":8702,"concepts":8703},[],[],{"space":8705,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8707,"publishedVersion":62,"revision":44,"locale":29},{"sys":8706},{"type":12,"linkType":13,"id":14},{"sys":8708},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8710},{"url":365,"details":8711,"fileName":371,"contentType":372},{"size":367,"image":8712},{"width":369,"height":370},{"sys":8714,"fields":8717},{"id":8715,"createdAt":8716},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":8718,"slug":8719,"articleIntro":8718,"category":8720},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[8721],{"metadata":8722,"sys":8725,"fields":8732},{"tags":8723,"concepts":8724},[],[],{"space":8726,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8728,"publishedVersion":320,"revision":62,"contentType":8730,"locale":29},{"sys":8727},{"type":12,"linkType":13,"id":14},{"sys":8729},{"id":21,"type":12,"linkType":22},{"sys":8731},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8733,"metaTitle":330,"metaDescription":331,"mainTitle":8734,"subtitle":350,"heroImage":8749,"ctaButton":373,"ctaLink":374},[329],{"data":8735,"content":8736,"nodeType":74},{},[8737,8743],{"data":8738,"content":8739,"nodeType":342},{},[8740],{"data":8741,"marks":8742,"value":341,"nodeType":82},{},[],{"data":8744,"content":8745,"nodeType":87},{},[8746],{"data":8747,"marks":8748,"value":349,"nodeType":82},{},[],{"metadata":8750,"sys":8753,"fields":8758},{"tags":8751,"concepts":8752},[],[],{"space":8754,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8756,"publishedVersion":62,"revision":44,"locale":29},{"sys":8755},{"type":12,"linkType":13,"id":14},{"sys":8757},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8759},{"url":365,"details":8760,"fileName":371,"contentType":372},{"size":367,"image":8761},{"width":369,"height":370},{"sys":8763,"fields":8766},{"id":8764,"createdAt":8765},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":8767,"slug":8768,"articleIntro":8767,"category":8769},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[8770],{"metadata":8771,"sys":8774,"fields":8781},{"tags":8772,"concepts":8773},[],[],{"space":8775,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8777,"publishedVersion":320,"revision":62,"contentType":8779,"locale":29},{"sys":8776},{"type":12,"linkType":13,"id":14},{"sys":8778},{"id":21,"type":12,"linkType":22},{"sys":8780},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8782,"metaTitle":330,"metaDescription":331,"mainTitle":8783,"subtitle":350,"heroImage":8798,"ctaButton":373,"ctaLink":374},[329],{"data":8784,"content":8785,"nodeType":74},{},[8786,8792],{"data":8787,"content":8788,"nodeType":342},{},[8789],{"data":8790,"marks":8791,"value":341,"nodeType":82},{},[],{"data":8793,"content":8794,"nodeType":87},{},[8795],{"data":8796,"marks":8797,"value":349,"nodeType":82},{},[],{"metadata":8799,"sys":8802,"fields":8807},{"tags":8800,"concepts":8801},[],[],{"space":8803,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8805,"publishedVersion":62,"revision":44,"locale":29},{"sys":8804},{"type":12,"linkType":13,"id":14},{"sys":8806},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8808},{"url":365,"details":8809,"fileName":371,"contentType":372},{"size":367,"image":8810},{"width":369,"height":370},{"sys":8812,"fields":8815},{"id":8813,"createdAt":8814},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":8816,"slug":8817,"articleIntro":8816,"category":8818},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[8819],{"metadata":8820,"sys":8823,"fields":8830},{"tags":8821,"concepts":8822},[],[],{"space":8824,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8826,"publishedVersion":320,"revision":62,"contentType":8828,"locale":29},{"sys":8825},{"type":12,"linkType":13,"id":14},{"sys":8827},{"id":21,"type":12,"linkType":22},{"sys":8829},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8831,"metaTitle":330,"metaDescription":331,"mainTitle":8832,"subtitle":350,"heroImage":8847,"ctaButton":373,"ctaLink":374},[329],{"data":8833,"content":8834,"nodeType":74},{},[8835,8841],{"data":8836,"content":8837,"nodeType":342},{},[8838],{"data":8839,"marks":8840,"value":341,"nodeType":82},{},[],{"data":8842,"content":8843,"nodeType":87},{},[8844],{"data":8845,"marks":8846,"value":349,"nodeType":82},{},[],{"metadata":8848,"sys":8851,"fields":8856},{"tags":8849,"concepts":8850},[],[],{"space":8852,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8854,"publishedVersion":62,"revision":44,"locale":29},{"sys":8853},{"type":12,"linkType":13,"id":14},{"sys":8855},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8857},{"url":365,"details":8858,"fileName":371,"contentType":372},{"size":367,"image":8859},{"width":369,"height":370},{"sys":8861,"fields":8864},{"id":8862,"createdAt":8863},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":8865,"slug":8866,"articleIntro":-1,"category":8867},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[8868],{"metadata":8869,"sys":8872,"fields":8879},{"tags":8870,"concepts":8871},[],[],{"space":8873,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8875,"publishedVersion":320,"revision":62,"contentType":8877,"locale":29},{"sys":8874},{"type":12,"linkType":13,"id":14},{"sys":8876},{"id":21,"type":12,"linkType":22},{"sys":8878},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8880,"metaTitle":330,"metaDescription":331,"mainTitle":8881,"subtitle":350,"heroImage":8896,"ctaButton":373,"ctaLink":374},[329],{"data":8882,"content":8883,"nodeType":74},{},[8884,8890],{"data":8885,"content":8886,"nodeType":342},{},[8887],{"data":8888,"marks":8889,"value":341,"nodeType":82},{},[],{"data":8891,"content":8892,"nodeType":87},{},[8893],{"data":8894,"marks":8895,"value":349,"nodeType":82},{},[],{"metadata":8897,"sys":8900,"fields":8905},{"tags":8898,"concepts":8899},[],[],{"space":8901,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8903,"publishedVersion":62,"revision":44,"locale":29},{"sys":8902},{"type":12,"linkType":13,"id":14},{"sys":8904},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8906},{"url":365,"details":8907,"fileName":371,"contentType":372},{"size":367,"image":8908},{"width":369,"height":370},{"sys":8910,"fields":8913},{"id":8911,"createdAt":8912},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":8914,"slug":8915,"articleIntro":8914,"category":8916},"473 - Comptes d'attente","compte-473-comptes-d-attente",[8917],{"metadata":8918,"sys":8921,"fields":8928},{"tags":8919,"concepts":8920},[],[],{"space":8922,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8924,"publishedVersion":320,"revision":62,"contentType":8926,"locale":29},{"sys":8923},{"type":12,"linkType":13,"id":14},{"sys":8925},{"id":21,"type":12,"linkType":22},{"sys":8927},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8929,"metaTitle":330,"metaDescription":331,"mainTitle":8930,"subtitle":350,"heroImage":8945,"ctaButton":373,"ctaLink":374},[329],{"data":8931,"content":8932,"nodeType":74},{},[8933,8939],{"data":8934,"content":8935,"nodeType":342},{},[8936],{"data":8937,"marks":8938,"value":341,"nodeType":82},{},[],{"data":8940,"content":8941,"nodeType":87},{},[8942],{"data":8943,"marks":8944,"value":349,"nodeType":82},{},[],{"metadata":8946,"sys":8949,"fields":8954},{"tags":8947,"concepts":8948},[],[],{"space":8950,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":8952,"publishedVersion":62,"revision":44,"locale":29},{"sys":8951},{"type":12,"linkType":13,"id":14},{"sys":8953},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":8955},{"url":365,"details":8956,"fileName":371,"contentType":372},{"size":367,"image":8957},{"width":369,"height":370},{"sys":8959,"fields":8962},{"id":8960,"createdAt":8961},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8963,"slug":8964,"articleIntro":-1,"category":8965},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8966],{"metadata":8967,"sys":8970,"fields":8977},{"tags":8968,"concepts":8969},[],[],{"space":8971,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":8973,"publishedVersion":320,"revision":62,"contentType":8975,"locale":29},{"sys":8972},{"type":12,"linkType":13,"id":14},{"sys":8974},{"id":21,"type":12,"linkType":22},{"sys":8976},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":8978,"metaTitle":330,"metaDescription":331,"mainTitle":8979,"subtitle":350,"heroImage":8994,"ctaButton":373,"ctaLink":374},[329],{"data":8980,"content":8981,"nodeType":74},{},[8982,8988],{"data":8983,"content":8984,"nodeType":342},{},[8985],{"data":8986,"marks":8987,"value":341,"nodeType":82},{},[],{"data":8989,"content":8990,"nodeType":87},{},[8991],{"data":8992,"marks":8993,"value":349,"nodeType":82},{},[],{"metadata":8995,"sys":8998,"fields":9003},{"tags":8996,"concepts":8997},[],[],{"space":8999,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9001,"publishedVersion":62,"revision":44,"locale":29},{"sys":9000},{"type":12,"linkType":13,"id":14},{"sys":9002},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9004},{"url":365,"details":9005,"fileName":371,"contentType":372},{"size":367,"image":9006},{"width":369,"height":370},{"sys":9008,"fields":9011},{"id":9009,"createdAt":9010},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":9012,"slug":9013,"articleIntro":9012,"category":9014},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[9015],{"metadata":9016,"sys":9019,"fields":9026},{"tags":9017,"concepts":9018},[],[],{"space":9020,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9022,"publishedVersion":320,"revision":62,"contentType":9024,"locale":29},{"sys":9021},{"type":12,"linkType":13,"id":14},{"sys":9023},{"id":21,"type":12,"linkType":22},{"sys":9025},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9027,"metaTitle":330,"metaDescription":331,"mainTitle":9028,"subtitle":350,"heroImage":9043,"ctaButton":373,"ctaLink":374},[329],{"data":9029,"content":9030,"nodeType":74},{},[9031,9037],{"data":9032,"content":9033,"nodeType":342},{},[9034],{"data":9035,"marks":9036,"value":341,"nodeType":82},{},[],{"data":9038,"content":9039,"nodeType":87},{},[9040],{"data":9041,"marks":9042,"value":349,"nodeType":82},{},[],{"metadata":9044,"sys":9047,"fields":9052},{"tags":9045,"concepts":9046},[],[],{"space":9048,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9050,"publishedVersion":62,"revision":44,"locale":29},{"sys":9049},{"type":12,"linkType":13,"id":14},{"sys":9051},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9053},{"url":365,"details":9054,"fileName":371,"contentType":372},{"size":367,"image":9055},{"width":369,"height":370},{"sys":9057,"fields":9060},{"id":9058,"createdAt":9059},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":9061,"slug":9062,"articleIntro":-1,"category":9063},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[9064],{"metadata":9065,"sys":9068,"fields":9075},{"tags":9066,"concepts":9067},[],[],{"space":9069,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9071,"publishedVersion":320,"revision":62,"contentType":9073,"locale":29},{"sys":9070},{"type":12,"linkType":13,"id":14},{"sys":9072},{"id":21,"type":12,"linkType":22},{"sys":9074},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9076,"metaTitle":330,"metaDescription":331,"mainTitle":9077,"subtitle":350,"heroImage":9092,"ctaButton":373,"ctaLink":374},[329],{"data":9078,"content":9079,"nodeType":74},{},[9080,9086],{"data":9081,"content":9082,"nodeType":342},{},[9083],{"data":9084,"marks":9085,"value":341,"nodeType":82},{},[],{"data":9087,"content":9088,"nodeType":87},{},[9089],{"data":9090,"marks":9091,"value":349,"nodeType":82},{},[],{"metadata":9093,"sys":9096,"fields":9101},{"tags":9094,"concepts":9095},[],[],{"space":9097,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9099,"publishedVersion":62,"revision":44,"locale":29},{"sys":9098},{"type":12,"linkType":13,"id":14},{"sys":9100},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9102},{"url":365,"details":9103,"fileName":371,"contentType":372},{"size":367,"image":9104},{"width":369,"height":370},{"sys":9106,"fields":9109},{"id":9107,"createdAt":9108},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":9110,"slug":9111,"articleIntro":9110,"category":9112},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[9113],{"metadata":9114,"sys":9117,"fields":9124},{"tags":9115,"concepts":9116},[],[],{"space":9118,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9120,"publishedVersion":320,"revision":62,"contentType":9122,"locale":29},{"sys":9119},{"type":12,"linkType":13,"id":14},{"sys":9121},{"id":21,"type":12,"linkType":22},{"sys":9123},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9125,"metaTitle":330,"metaDescription":331,"mainTitle":9126,"subtitle":350,"heroImage":9141,"ctaButton":373,"ctaLink":374},[329],{"data":9127,"content":9128,"nodeType":74},{},[9129,9135],{"data":9130,"content":9131,"nodeType":342},{},[9132],{"data":9133,"marks":9134,"value":341,"nodeType":82},{},[],{"data":9136,"content":9137,"nodeType":87},{},[9138],{"data":9139,"marks":9140,"value":349,"nodeType":82},{},[],{"metadata":9142,"sys":9145,"fields":9150},{"tags":9143,"concepts":9144},[],[],{"space":9146,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9148,"publishedVersion":62,"revision":44,"locale":29},{"sys":9147},{"type":12,"linkType":13,"id":14},{"sys":9149},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9151},{"url":365,"details":9152,"fileName":371,"contentType":372},{"size":367,"image":9153},{"width":369,"height":370},{"sys":9155,"fields":9158},{"id":9156,"createdAt":9157},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":9159,"slug":9160,"articleIntro":-1,"category":9161},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[9162],{"metadata":9163,"sys":9166,"fields":9173},{"tags":9164,"concepts":9165},[],[],{"space":9167,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9169,"publishedVersion":320,"revision":62,"contentType":9171,"locale":29},{"sys":9168},{"type":12,"linkType":13,"id":14},{"sys":9170},{"id":21,"type":12,"linkType":22},{"sys":9172},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9174,"metaTitle":330,"metaDescription":331,"mainTitle":9175,"subtitle":350,"heroImage":9190,"ctaButton":373,"ctaLink":374},[329],{"data":9176,"content":9177,"nodeType":74},{},[9178,9184],{"data":9179,"content":9180,"nodeType":342},{},[9181],{"data":9182,"marks":9183,"value":341,"nodeType":82},{},[],{"data":9185,"content":9186,"nodeType":87},{},[9187],{"data":9188,"marks":9189,"value":349,"nodeType":82},{},[],{"metadata":9191,"sys":9194,"fields":9199},{"tags":9192,"concepts":9193},[],[],{"space":9195,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9197,"publishedVersion":62,"revision":44,"locale":29},{"sys":9196},{"type":12,"linkType":13,"id":14},{"sys":9198},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9200},{"url":365,"details":9201,"fileName":371,"contentType":372},{"size":367,"image":9202},{"width":369,"height":370},{"sys":9204,"fields":9207},{"id":9205,"createdAt":9206},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":9208,"slug":9209,"articleIntro":9208,"category":9210},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[9211],{"metadata":9212,"sys":9215,"fields":9222},{"tags":9213,"concepts":9214},[],[],{"space":9216,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9218,"publishedVersion":320,"revision":62,"contentType":9220,"locale":29},{"sys":9217},{"type":12,"linkType":13,"id":14},{"sys":9219},{"id":21,"type":12,"linkType":22},{"sys":9221},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9223,"metaTitle":330,"metaDescription":331,"mainTitle":9224,"subtitle":350,"heroImage":9239,"ctaButton":373,"ctaLink":374},[329],{"data":9225,"content":9226,"nodeType":74},{},[9227,9233],{"data":9228,"content":9229,"nodeType":342},{},[9230],{"data":9231,"marks":9232,"value":341,"nodeType":82},{},[],{"data":9234,"content":9235,"nodeType":87},{},[9236],{"data":9237,"marks":9238,"value":349,"nodeType":82},{},[],{"metadata":9240,"sys":9243,"fields":9248},{"tags":9241,"concepts":9242},[],[],{"space":9244,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9246,"publishedVersion":62,"revision":44,"locale":29},{"sys":9245},{"type":12,"linkType":13,"id":14},{"sys":9247},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9249},{"url":365,"details":9250,"fileName":371,"contentType":372},{"size":367,"image":9251},{"width":369,"height":370},{"sys":9253,"fields":9256},{"id":9254,"createdAt":9255},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":9257,"slug":9258,"articleIntro":9257,"category":9259},"Compte 326 - Emballages","compte-326-emballages",[9260],{"metadata":9261,"sys":9264,"fields":9271},{"tags":9262,"concepts":9263},[],[],{"space":9265,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9267,"publishedVersion":320,"revision":62,"contentType":9269,"locale":29},{"sys":9266},{"type":12,"linkType":13,"id":14},{"sys":9268},{"id":21,"type":12,"linkType":22},{"sys":9270},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9272,"metaTitle":330,"metaDescription":331,"mainTitle":9273,"subtitle":350,"heroImage":9288,"ctaButton":373,"ctaLink":374},[329],{"data":9274,"content":9275,"nodeType":74},{},[9276,9282],{"data":9277,"content":9278,"nodeType":342},{},[9279],{"data":9280,"marks":9281,"value":341,"nodeType":82},{},[],{"data":9283,"content":9284,"nodeType":87},{},[9285],{"data":9286,"marks":9287,"value":349,"nodeType":82},{},[],{"metadata":9289,"sys":9292,"fields":9297},{"tags":9290,"concepts":9291},[],[],{"space":9293,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9295,"publishedVersion":62,"revision":44,"locale":29},{"sys":9294},{"type":12,"linkType":13,"id":14},{"sys":9296},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9298},{"url":365,"details":9299,"fileName":371,"contentType":372},{"size":367,"image":9300},{"width":369,"height":370},{"sys":9302,"fields":9305},{"id":9303,"createdAt":9304},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":9306,"slug":9307,"articleIntro":9306,"category":9308},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[9309],{"metadata":9310,"sys":9313,"fields":9320},{"tags":9311,"concepts":9312},[],[],{"space":9314,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9316,"publishedVersion":320,"revision":62,"contentType":9318,"locale":29},{"sys":9315},{"type":12,"linkType":13,"id":14},{"sys":9317},{"id":21,"type":12,"linkType":22},{"sys":9319},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9321,"metaTitle":330,"metaDescription":331,"mainTitle":9322,"subtitle":350,"heroImage":9337,"ctaButton":373,"ctaLink":374},[329],{"data":9323,"content":9324,"nodeType":74},{},[9325,9331],{"data":9326,"content":9327,"nodeType":342},{},[9328],{"data":9329,"marks":9330,"value":341,"nodeType":82},{},[],{"data":9332,"content":9333,"nodeType":87},{},[9334],{"data":9335,"marks":9336,"value":349,"nodeType":82},{},[],{"metadata":9338,"sys":9341,"fields":9346},{"tags":9339,"concepts":9340},[],[],{"space":9342,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9344,"publishedVersion":62,"revision":44,"locale":29},{"sys":9343},{"type":12,"linkType":13,"id":14},{"sys":9345},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9347},{"url":365,"details":9348,"fileName":371,"contentType":372},{"size":367,"image":9349},{"width":369,"height":370},{"sys":9351,"fields":9354},{"id":9352,"createdAt":9353},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":9355,"slug":9356,"articleIntro":9355,"category":9357},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[9358],{"metadata":9359,"sys":9362,"fields":9369},{"tags":9360,"concepts":9361},[],[],{"space":9363,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9365,"publishedVersion":320,"revision":62,"contentType":9367,"locale":29},{"sys":9364},{"type":12,"linkType":13,"id":14},{"sys":9366},{"id":21,"type":12,"linkType":22},{"sys":9368},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9370,"metaTitle":330,"metaDescription":331,"mainTitle":9371,"subtitle":350,"heroImage":9386,"ctaButton":373,"ctaLink":374},[329],{"data":9372,"content":9373,"nodeType":74},{},[9374,9380],{"data":9375,"content":9376,"nodeType":342},{},[9377],{"data":9378,"marks":9379,"value":341,"nodeType":82},{},[],{"data":9381,"content":9382,"nodeType":87},{},[9383],{"data":9384,"marks":9385,"value":349,"nodeType":82},{},[],{"metadata":9387,"sys":9390,"fields":9395},{"tags":9388,"concepts":9389},[],[],{"space":9391,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9393,"publishedVersion":62,"revision":44,"locale":29},{"sys":9392},{"type":12,"linkType":13,"id":14},{"sys":9394},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9396},{"url":365,"details":9397,"fileName":371,"contentType":372},{"size":367,"image":9398},{"width":369,"height":370},{"sys":9400,"fields":9403},{"id":9401,"createdAt":9402},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":9404,"slug":9405,"articleIntro":9404,"category":9406},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[9407],{"metadata":9408,"sys":9411,"fields":9418},{"tags":9409,"concepts":9410},[],[],{"space":9412,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9414,"publishedVersion":320,"revision":62,"contentType":9416,"locale":29},{"sys":9413},{"type":12,"linkType":13,"id":14},{"sys":9415},{"id":21,"type":12,"linkType":22},{"sys":9417},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9419,"metaTitle":330,"metaDescription":331,"mainTitle":9420,"subtitle":350,"heroImage":9435,"ctaButton":373,"ctaLink":374},[329],{"data":9421,"content":9422,"nodeType":74},{},[9423,9429],{"data":9424,"content":9425,"nodeType":342},{},[9426],{"data":9427,"marks":9428,"value":341,"nodeType":82},{},[],{"data":9430,"content":9431,"nodeType":87},{},[9432],{"data":9433,"marks":9434,"value":349,"nodeType":82},{},[],{"metadata":9436,"sys":9439,"fields":9444},{"tags":9437,"concepts":9438},[],[],{"space":9440,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9442,"publishedVersion":62,"revision":44,"locale":29},{"sys":9441},{"type":12,"linkType":13,"id":14},{"sys":9443},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9445},{"url":365,"details":9446,"fileName":371,"contentType":372},{"size":367,"image":9447},{"width":369,"height":370},{"sys":9449,"fields":9452},{"id":9450,"createdAt":9451},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":9453,"slug":9454,"articleIntro":9453,"category":9455},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[9456],{"metadata":9457,"sys":9460,"fields":9467},{"tags":9458,"concepts":9459},[],[],{"space":9461,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9463,"publishedVersion":320,"revision":62,"contentType":9465,"locale":29},{"sys":9462},{"type":12,"linkType":13,"id":14},{"sys":9464},{"id":21,"type":12,"linkType":22},{"sys":9466},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9468,"metaTitle":330,"metaDescription":331,"mainTitle":9469,"subtitle":350,"heroImage":9484,"ctaButton":373,"ctaLink":374},[329],{"data":9470,"content":9471,"nodeType":74},{},[9472,9478],{"data":9473,"content":9474,"nodeType":342},{},[9475],{"data":9476,"marks":9477,"value":341,"nodeType":82},{},[],{"data":9479,"content":9480,"nodeType":87},{},[9481],{"data":9482,"marks":9483,"value":349,"nodeType":82},{},[],{"metadata":9485,"sys":9488,"fields":9493},{"tags":9486,"concepts":9487},[],[],{"space":9489,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9491,"publishedVersion":62,"revision":44,"locale":29},{"sys":9490},{"type":12,"linkType":13,"id":14},{"sys":9492},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9494},{"url":365,"details":9495,"fileName":371,"contentType":372},{"size":367,"image":9496},{"width":369,"height":370},{"sys":9498,"fields":9501},{"id":9499,"createdAt":9500},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":9502,"slug":9503,"articleIntro":-1,"category":9504},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[9505],{"metadata":9506,"sys":9509,"fields":9516},{"tags":9507,"concepts":9508},[],[],{"space":9510,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9512,"publishedVersion":320,"revision":62,"contentType":9514,"locale":29},{"sys":9511},{"type":12,"linkType":13,"id":14},{"sys":9513},{"id":21,"type":12,"linkType":22},{"sys":9515},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9517,"metaTitle":330,"metaDescription":331,"mainTitle":9518,"subtitle":350,"heroImage":9533,"ctaButton":373,"ctaLink":374},[329],{"data":9519,"content":9520,"nodeType":74},{},[9521,9527],{"data":9522,"content":9523,"nodeType":342},{},[9524],{"data":9525,"marks":9526,"value":341,"nodeType":82},{},[],{"data":9528,"content":9529,"nodeType":87},{},[9530],{"data":9531,"marks":9532,"value":349,"nodeType":82},{},[],{"metadata":9534,"sys":9537,"fields":9542},{"tags":9535,"concepts":9536},[],[],{"space":9538,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9540,"publishedVersion":62,"revision":44,"locale":29},{"sys":9539},{"type":12,"linkType":13,"id":14},{"sys":9541},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9543},{"url":365,"details":9544,"fileName":371,"contentType":372},{"size":367,"image":9545},{"width":369,"height":370},{"sys":9547,"fields":9550},{"id":9548,"createdAt":9549},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":9551,"slug":9552,"articleIntro":-1,"category":9553},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[9554],{"metadata":9555,"sys":9558,"fields":9565},{"tags":9556,"concepts":9557},[],[],{"space":9559,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9561,"publishedVersion":320,"revision":62,"contentType":9563,"locale":29},{"sys":9560},{"type":12,"linkType":13,"id":14},{"sys":9562},{"id":21,"type":12,"linkType":22},{"sys":9564},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9566,"metaTitle":330,"metaDescription":331,"mainTitle":9567,"subtitle":350,"heroImage":9582,"ctaButton":373,"ctaLink":374},[329],{"data":9568,"content":9569,"nodeType":74},{},[9570,9576],{"data":9571,"content":9572,"nodeType":342},{},[9573],{"data":9574,"marks":9575,"value":341,"nodeType":82},{},[],{"data":9577,"content":9578,"nodeType":87},{},[9579],{"data":9580,"marks":9581,"value":349,"nodeType":82},{},[],{"metadata":9583,"sys":9586,"fields":9591},{"tags":9584,"concepts":9585},[],[],{"space":9587,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9589,"publishedVersion":62,"revision":44,"locale":29},{"sys":9588},{"type":12,"linkType":13,"id":14},{"sys":9590},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9592},{"url":365,"details":9593,"fileName":371,"contentType":372},{"size":367,"image":9594},{"width":369,"height":370},{"sys":9596,"fields":9599},{"id":9597,"createdAt":9598},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":9600,"slug":9601,"articleIntro":-1,"category":9602},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[9603],{"metadata":9604,"sys":9607,"fields":9614},{"tags":9605,"concepts":9606},[],[],{"space":9608,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9610,"publishedVersion":320,"revision":62,"contentType":9612,"locale":29},{"sys":9609},{"type":12,"linkType":13,"id":14},{"sys":9611},{"id":21,"type":12,"linkType":22},{"sys":9613},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9615,"metaTitle":330,"metaDescription":331,"mainTitle":9616,"subtitle":350,"heroImage":9631,"ctaButton":373,"ctaLink":374},[329],{"data":9617,"content":9618,"nodeType":74},{},[9619,9625],{"data":9620,"content":9621,"nodeType":342},{},[9622],{"data":9623,"marks":9624,"value":341,"nodeType":82},{},[],{"data":9626,"content":9627,"nodeType":87},{},[9628],{"data":9629,"marks":9630,"value":349,"nodeType":82},{},[],{"metadata":9632,"sys":9635,"fields":9640},{"tags":9633,"concepts":9634},[],[],{"space":9636,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9638,"publishedVersion":62,"revision":44,"locale":29},{"sys":9637},{"type":12,"linkType":13,"id":14},{"sys":9639},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9641},{"url":365,"details":9642,"fileName":371,"contentType":372},{"size":367,"image":9643},{"width":369,"height":370},{"sys":9645,"fields":9648},{"id":9646,"createdAt":9647},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":9649,"slug":9650,"articleIntro":9649,"category":9651},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[9652],{"metadata":9653,"sys":9656,"fields":9663},{"tags":9654,"concepts":9655},[],[],{"space":9657,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9659,"publishedVersion":320,"revision":62,"contentType":9661,"locale":29},{"sys":9658},{"type":12,"linkType":13,"id":14},{"sys":9660},{"id":21,"type":12,"linkType":22},{"sys":9662},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9664,"metaTitle":330,"metaDescription":331,"mainTitle":9665,"subtitle":350,"heroImage":9680,"ctaButton":373,"ctaLink":374},[329],{"data":9666,"content":9667,"nodeType":74},{},[9668,9674],{"data":9669,"content":9670,"nodeType":342},{},[9671],{"data":9672,"marks":9673,"value":341,"nodeType":82},{},[],{"data":9675,"content":9676,"nodeType":87},{},[9677],{"data":9678,"marks":9679,"value":349,"nodeType":82},{},[],{"metadata":9681,"sys":9684,"fields":9689},{"tags":9682,"concepts":9683},[],[],{"space":9685,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9687,"publishedVersion":62,"revision":44,"locale":29},{"sys":9686},{"type":12,"linkType":13,"id":14},{"sys":9688},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9690},{"url":365,"details":9691,"fileName":371,"contentType":372},{"size":367,"image":9692},{"width":369,"height":370},{"sys":9694,"fields":9697},{"id":9695,"createdAt":9696},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":9698,"slug":9699,"articleIntro":9698,"category":9700},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[9701],{"metadata":9702,"sys":9705,"fields":9712},{"tags":9703,"concepts":9704},[],[],{"space":9706,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9708,"publishedVersion":320,"revision":62,"contentType":9710,"locale":29},{"sys":9707},{"type":12,"linkType":13,"id":14},{"sys":9709},{"id":21,"type":12,"linkType":22},{"sys":9711},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9713,"metaTitle":330,"metaDescription":331,"mainTitle":9714,"subtitle":350,"heroImage":9729,"ctaButton":373,"ctaLink":374},[329],{"data":9715,"content":9716,"nodeType":74},{},[9717,9723],{"data":9718,"content":9719,"nodeType":342},{},[9720],{"data":9721,"marks":9722,"value":341,"nodeType":82},{},[],{"data":9724,"content":9725,"nodeType":87},{},[9726],{"data":9727,"marks":9728,"value":349,"nodeType":82},{},[],{"metadata":9730,"sys":9733,"fields":9738},{"tags":9731,"concepts":9732},[],[],{"space":9734,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9736,"publishedVersion":62,"revision":44,"locale":29},{"sys":9735},{"type":12,"linkType":13,"id":14},{"sys":9737},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9739},{"url":365,"details":9740,"fileName":371,"contentType":372},{"size":367,"image":9741},{"width":369,"height":370},{"sys":9743,"fields":9746},{"id":9744,"createdAt":9745},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":9747,"slug":9748,"articleIntro":-1,"category":9749},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[9750],{"metadata":9751,"sys":9754,"fields":9761},{"tags":9752,"concepts":9753},[],[],{"space":9755,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9757,"publishedVersion":320,"revision":62,"contentType":9759,"locale":29},{"sys":9756},{"type":12,"linkType":13,"id":14},{"sys":9758},{"id":21,"type":12,"linkType":22},{"sys":9760},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9762,"metaTitle":330,"metaDescription":331,"mainTitle":9763,"subtitle":350,"heroImage":9778,"ctaButton":373,"ctaLink":374},[329],{"data":9764,"content":9765,"nodeType":74},{},[9766,9772],{"data":9767,"content":9768,"nodeType":342},{},[9769],{"data":9770,"marks":9771,"value":341,"nodeType":82},{},[],{"data":9773,"content":9774,"nodeType":87},{},[9775],{"data":9776,"marks":9777,"value":349,"nodeType":82},{},[],{"metadata":9779,"sys":9782,"fields":9787},{"tags":9780,"concepts":9781},[],[],{"space":9783,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9785,"publishedVersion":62,"revision":44,"locale":29},{"sys":9784},{"type":12,"linkType":13,"id":14},{"sys":9786},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9788},{"url":365,"details":9789,"fileName":371,"contentType":372},{"size":367,"image":9790},{"width":369,"height":370},{"sys":9792,"fields":9795},{"id":9793,"createdAt":9794},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":9796,"slug":9797,"articleIntro":-1,"category":9798},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[9799],{"metadata":9800,"sys":9803,"fields":9810},{"tags":9801,"concepts":9802},[],[],{"space":9804,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9806,"publishedVersion":320,"revision":62,"contentType":9808,"locale":29},{"sys":9805},{"type":12,"linkType":13,"id":14},{"sys":9807},{"id":21,"type":12,"linkType":22},{"sys":9809},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9811,"metaTitle":330,"metaDescription":331,"mainTitle":9812,"subtitle":350,"heroImage":9827,"ctaButton":373,"ctaLink":374},[329],{"data":9813,"content":9814,"nodeType":74},{},[9815,9821],{"data":9816,"content":9817,"nodeType":342},{},[9818],{"data":9819,"marks":9820,"value":341,"nodeType":82},{},[],{"data":9822,"content":9823,"nodeType":87},{},[9824],{"data":9825,"marks":9826,"value":349,"nodeType":82},{},[],{"metadata":9828,"sys":9831,"fields":9836},{"tags":9829,"concepts":9830},[],[],{"space":9832,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9834,"publishedVersion":62,"revision":44,"locale":29},{"sys":9833},{"type":12,"linkType":13,"id":14},{"sys":9835},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9837},{"url":365,"details":9838,"fileName":371,"contentType":372},{"size":367,"image":9839},{"width":369,"height":370},{"sys":9841,"fields":9844},{"id":9842,"createdAt":9843},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":9845,"slug":9846,"articleIntro":9845,"category":9847},"Compte 211 - Terrains","compte-211-terrains",[9848],{"metadata":9849,"sys":9852,"fields":9859},{"tags":9850,"concepts":9851},[],[],{"space":9853,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9855,"publishedVersion":320,"revision":62,"contentType":9857,"locale":29},{"sys":9854},{"type":12,"linkType":13,"id":14},{"sys":9856},{"id":21,"type":12,"linkType":22},{"sys":9858},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9860,"metaTitle":330,"metaDescription":331,"mainTitle":9861,"subtitle":350,"heroImage":9876,"ctaButton":373,"ctaLink":374},[329],{"data":9862,"content":9863,"nodeType":74},{},[9864,9870],{"data":9865,"content":9866,"nodeType":342},{},[9867],{"data":9868,"marks":9869,"value":341,"nodeType":82},{},[],{"data":9871,"content":9872,"nodeType":87},{},[9873],{"data":9874,"marks":9875,"value":349,"nodeType":82},{},[],{"metadata":9877,"sys":9880,"fields":9885},{"tags":9878,"concepts":9879},[],[],{"space":9881,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9883,"publishedVersion":62,"revision":44,"locale":29},{"sys":9882},{"type":12,"linkType":13,"id":14},{"sys":9884},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9886},{"url":365,"details":9887,"fileName":371,"contentType":372},{"size":367,"image":9888},{"width":369,"height":370},{"sys":9890,"fields":9893},{"id":9891,"createdAt":9892},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":9894,"slug":9895,"articleIntro":9894,"category":9896},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[9897],{"metadata":9898,"sys":9901,"fields":9908},{"tags":9899,"concepts":9900},[],[],{"space":9902,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9904,"publishedVersion":320,"revision":62,"contentType":9906,"locale":29},{"sys":9903},{"type":12,"linkType":13,"id":14},{"sys":9905},{"id":21,"type":12,"linkType":22},{"sys":9907},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9909,"metaTitle":330,"metaDescription":331,"mainTitle":9910,"subtitle":350,"heroImage":9925,"ctaButton":373,"ctaLink":374},[329],{"data":9911,"content":9912,"nodeType":74},{},[9913,9919],{"data":9914,"content":9915,"nodeType":342},{},[9916],{"data":9917,"marks":9918,"value":341,"nodeType":82},{},[],{"data":9920,"content":9921,"nodeType":87},{},[9922],{"data":9923,"marks":9924,"value":349,"nodeType":82},{},[],{"metadata":9926,"sys":9929,"fields":9934},{"tags":9927,"concepts":9928},[],[],{"space":9930,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9932,"publishedVersion":62,"revision":44,"locale":29},{"sys":9931},{"type":12,"linkType":13,"id":14},{"sys":9933},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9935},{"url":365,"details":9936,"fileName":371,"contentType":372},{"size":367,"image":9937},{"width":369,"height":370},{"sys":9939,"fields":9942},{"id":9940,"createdAt":9941},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":9943,"slug":9944,"articleIntro":9943,"category":9945},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[9946],{"metadata":9947,"sys":9950,"fields":9957},{"tags":9948,"concepts":9949},[],[],{"space":9951,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":9953,"publishedVersion":320,"revision":62,"contentType":9955,"locale":29},{"sys":9952},{"type":12,"linkType":13,"id":14},{"sys":9954},{"id":21,"type":12,"linkType":22},{"sys":9956},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":9958,"metaTitle":330,"metaDescription":331,"mainTitle":9959,"subtitle":350,"heroImage":9974,"ctaButton":373,"ctaLink":374},[329],{"data":9960,"content":9961,"nodeType":74},{},[9962,9968],{"data":9963,"content":9964,"nodeType":342},{},[9965],{"data":9966,"marks":9967,"value":341,"nodeType":82},{},[],{"data":9969,"content":9970,"nodeType":87},{},[9971],{"data":9972,"marks":9973,"value":349,"nodeType":82},{},[],{"metadata":9975,"sys":9978,"fields":9983},{"tags":9976,"concepts":9977},[],[],{"space":9979,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":9981,"publishedVersion":62,"revision":44,"locale":29},{"sys":9980},{"type":12,"linkType":13,"id":14},{"sys":9982},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":9984},{"url":365,"details":9985,"fileName":371,"contentType":372},{"size":367,"image":9986},{"width":369,"height":370},{"sys":9988,"fields":9991},{"id":9989,"createdAt":9990},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":9992,"slug":9993,"articleIntro":9992,"category":9994},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[9995],{"metadata":9996,"sys":9999,"fields":10006},{"tags":9997,"concepts":9998},[],[],{"space":10000,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10002,"publishedVersion":320,"revision":62,"contentType":10004,"locale":29},{"sys":10001},{"type":12,"linkType":13,"id":14},{"sys":10003},{"id":21,"type":12,"linkType":22},{"sys":10005},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10007,"metaTitle":330,"metaDescription":331,"mainTitle":10008,"subtitle":350,"heroImage":10023,"ctaButton":373,"ctaLink":374},[329],{"data":10009,"content":10010,"nodeType":74},{},[10011,10017],{"data":10012,"content":10013,"nodeType":342},{},[10014],{"data":10015,"marks":10016,"value":341,"nodeType":82},{},[],{"data":10018,"content":10019,"nodeType":87},{},[10020],{"data":10021,"marks":10022,"value":349,"nodeType":82},{},[],{"metadata":10024,"sys":10027,"fields":10032},{"tags":10025,"concepts":10026},[],[],{"space":10028,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10030,"publishedVersion":62,"revision":44,"locale":29},{"sys":10029},{"type":12,"linkType":13,"id":14},{"sys":10031},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10033},{"url":365,"details":10034,"fileName":371,"contentType":372},{"size":367,"image":10035},{"width":369,"height":370},{"sys":10037,"fields":10040},{"id":10038,"createdAt":10039},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":10041,"slug":10042,"articleIntro":10041,"category":10043},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[10044],{"metadata":10045,"sys":10048,"fields":10055},{"tags":10046,"concepts":10047},[],[],{"space":10049,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10051,"publishedVersion":320,"revision":62,"contentType":10053,"locale":29},{"sys":10050},{"type":12,"linkType":13,"id":14},{"sys":10052},{"id":21,"type":12,"linkType":22},{"sys":10054},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10056,"metaTitle":330,"metaDescription":331,"mainTitle":10057,"subtitle":350,"heroImage":10072,"ctaButton":373,"ctaLink":374},[329],{"data":10058,"content":10059,"nodeType":74},{},[10060,10066],{"data":10061,"content":10062,"nodeType":342},{},[10063],{"data":10064,"marks":10065,"value":341,"nodeType":82},{},[],{"data":10067,"content":10068,"nodeType":87},{},[10069],{"data":10070,"marks":10071,"value":349,"nodeType":82},{},[],{"metadata":10073,"sys":10076,"fields":10081},{"tags":10074,"concepts":10075},[],[],{"space":10077,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10079,"publishedVersion":62,"revision":44,"locale":29},{"sys":10078},{"type":12,"linkType":13,"id":14},{"sys":10080},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10082},{"url":365,"details":10083,"fileName":371,"contentType":372},{"size":367,"image":10084},{"width":369,"height":370},{"sys":10086,"fields":10089},{"id":10087,"createdAt":10088},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":10090,"slug":10091,"articleIntro":10090,"category":10092},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[10093],{"metadata":10094,"sys":10097,"fields":10104},{"tags":10095,"concepts":10096},[],[],{"space":10098,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10100,"publishedVersion":320,"revision":62,"contentType":10102,"locale":29},{"sys":10099},{"type":12,"linkType":13,"id":14},{"sys":10101},{"id":21,"type":12,"linkType":22},{"sys":10103},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10105,"metaTitle":330,"metaDescription":331,"mainTitle":10106,"subtitle":350,"heroImage":10121,"ctaButton":373,"ctaLink":374},[329],{"data":10107,"content":10108,"nodeType":74},{},[10109,10115],{"data":10110,"content":10111,"nodeType":342},{},[10112],{"data":10113,"marks":10114,"value":341,"nodeType":82},{},[],{"data":10116,"content":10117,"nodeType":87},{},[10118],{"data":10119,"marks":10120,"value":349,"nodeType":82},{},[],{"metadata":10122,"sys":10125,"fields":10130},{"tags":10123,"concepts":10124},[],[],{"space":10126,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10128,"publishedVersion":62,"revision":44,"locale":29},{"sys":10127},{"type":12,"linkType":13,"id":14},{"sys":10129},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10131},{"url":365,"details":10132,"fileName":371,"contentType":372},{"size":367,"image":10133},{"width":369,"height":370},{"sys":10135,"fields":10138},{"id":10136,"createdAt":10137},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":10139,"slug":10140,"articleIntro":10139,"category":10141},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[10142],{"metadata":10143,"sys":10146,"fields":10153},{"tags":10144,"concepts":10145},[],[],{"space":10147,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10149,"publishedVersion":320,"revision":62,"contentType":10151,"locale":29},{"sys":10148},{"type":12,"linkType":13,"id":14},{"sys":10150},{"id":21,"type":12,"linkType":22},{"sys":10152},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10154,"metaTitle":330,"metaDescription":331,"mainTitle":10155,"subtitle":350,"heroImage":10170,"ctaButton":373,"ctaLink":374},[329],{"data":10156,"content":10157,"nodeType":74},{},[10158,10164],{"data":10159,"content":10160,"nodeType":342},{},[10161],{"data":10162,"marks":10163,"value":341,"nodeType":82},{},[],{"data":10165,"content":10166,"nodeType":87},{},[10167],{"data":10168,"marks":10169,"value":349,"nodeType":82},{},[],{"metadata":10171,"sys":10174,"fields":10179},{"tags":10172,"concepts":10173},[],[],{"space":10175,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10177,"publishedVersion":62,"revision":44,"locale":29},{"sys":10176},{"type":12,"linkType":13,"id":14},{"sys":10178},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10180},{"url":365,"details":10181,"fileName":371,"contentType":372},{"size":367,"image":10182},{"width":369,"height":370},{"sys":10184,"fields":10187},{"id":10185,"createdAt":10186},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":10188,"slug":10189,"articleIntro":10188,"category":10190},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[10191],{"metadata":10192,"sys":10195,"fields":10202},{"tags":10193,"concepts":10194},[],[],{"space":10196,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10198,"publishedVersion":320,"revision":62,"contentType":10200,"locale":29},{"sys":10197},{"type":12,"linkType":13,"id":14},{"sys":10199},{"id":21,"type":12,"linkType":22},{"sys":10201},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10203,"metaTitle":330,"metaDescription":331,"mainTitle":10204,"subtitle":350,"heroImage":10219,"ctaButton":373,"ctaLink":374},[329],{"data":10205,"content":10206,"nodeType":74},{},[10207,10213],{"data":10208,"content":10209,"nodeType":342},{},[10210],{"data":10211,"marks":10212,"value":341,"nodeType":82},{},[],{"data":10214,"content":10215,"nodeType":87},{},[10216],{"data":10217,"marks":10218,"value":349,"nodeType":82},{},[],{"metadata":10220,"sys":10223,"fields":10228},{"tags":10221,"concepts":10222},[],[],{"space":10224,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10226,"publishedVersion":62,"revision":44,"locale":29},{"sys":10225},{"type":12,"linkType":13,"id":14},{"sys":10227},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10229},{"url":365,"details":10230,"fileName":371,"contentType":372},{"size":367,"image":10231},{"width":369,"height":370},{"sys":10233,"fields":10236},{"id":10234,"createdAt":10235},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":10237,"slug":10238,"articleIntro":10237,"category":10239},"698 - Intégration fiscale","compte-698-integration-fiscale",[10240],{"metadata":10241,"sys":10244,"fields":10251},{"tags":10242,"concepts":10243},[],[],{"space":10245,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10247,"publishedVersion":320,"revision":62,"contentType":10249,"locale":29},{"sys":10246},{"type":12,"linkType":13,"id":14},{"sys":10248},{"id":21,"type":12,"linkType":22},{"sys":10250},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10252,"metaTitle":330,"metaDescription":331,"mainTitle":10253,"subtitle":350,"heroImage":10268,"ctaButton":373,"ctaLink":374},[329],{"data":10254,"content":10255,"nodeType":74},{},[10256,10262],{"data":10257,"content":10258,"nodeType":342},{},[10259],{"data":10260,"marks":10261,"value":341,"nodeType":82},{},[],{"data":10263,"content":10264,"nodeType":87},{},[10265],{"data":10266,"marks":10267,"value":349,"nodeType":82},{},[],{"metadata":10269,"sys":10272,"fields":10277},{"tags":10270,"concepts":10271},[],[],{"space":10273,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10275,"publishedVersion":62,"revision":44,"locale":29},{"sys":10274},{"type":12,"linkType":13,"id":14},{"sys":10276},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10278},{"url":365,"details":10279,"fileName":371,"contentType":372},{"size":367,"image":10280},{"width":369,"height":370},{"sys":10282,"fields":10285},{"id":10283,"createdAt":10284},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":10286,"slug":10287,"articleIntro":-1,"category":10288},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[10289],{"metadata":10290,"sys":10293,"fields":10300},{"tags":10291,"concepts":10292},[],[],{"space":10294,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10296,"publishedVersion":320,"revision":62,"contentType":10298,"locale":29},{"sys":10295},{"type":12,"linkType":13,"id":14},{"sys":10297},{"id":21,"type":12,"linkType":22},{"sys":10299},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10301,"metaTitle":330,"metaDescription":331,"mainTitle":10302,"subtitle":350,"heroImage":10317,"ctaButton":373,"ctaLink":374},[329],{"data":10303,"content":10304,"nodeType":74},{},[10305,10311],{"data":10306,"content":10307,"nodeType":342},{},[10308],{"data":10309,"marks":10310,"value":341,"nodeType":82},{},[],{"data":10312,"content":10313,"nodeType":87},{},[10314],{"data":10315,"marks":10316,"value":349,"nodeType":82},{},[],{"metadata":10318,"sys":10321,"fields":10326},{"tags":10319,"concepts":10320},[],[],{"space":10322,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10324,"publishedVersion":62,"revision":44,"locale":29},{"sys":10323},{"type":12,"linkType":13,"id":14},{"sys":10325},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10327},{"url":365,"details":10328,"fileName":371,"contentType":372},{"size":367,"image":10329},{"width":369,"height":370},{"sys":10331,"fields":10334},{"id":10332,"createdAt":10333},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":10335,"slug":10336,"articleIntro":10335,"category":10337},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[10338],{"metadata":10339,"sys":10342,"fields":10349},{"tags":10340,"concepts":10341},[],[],{"space":10343,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10345,"publishedVersion":320,"revision":62,"contentType":10347,"locale":29},{"sys":10344},{"type":12,"linkType":13,"id":14},{"sys":10346},{"id":21,"type":12,"linkType":22},{"sys":10348},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10350,"metaTitle":330,"metaDescription":331,"mainTitle":10351,"subtitle":350,"heroImage":10366,"ctaButton":373,"ctaLink":374},[329],{"data":10352,"content":10353,"nodeType":74},{},[10354,10360],{"data":10355,"content":10356,"nodeType":342},{},[10357],{"data":10358,"marks":10359,"value":341,"nodeType":82},{},[],{"data":10361,"content":10362,"nodeType":87},{},[10363],{"data":10364,"marks":10365,"value":349,"nodeType":82},{},[],{"metadata":10367,"sys":10370,"fields":10375},{"tags":10368,"concepts":10369},[],[],{"space":10371,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10373,"publishedVersion":62,"revision":44,"locale":29},{"sys":10372},{"type":12,"linkType":13,"id":14},{"sys":10374},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10376},{"url":365,"details":10377,"fileName":371,"contentType":372},{"size":367,"image":10378},{"width":369,"height":370},{"sys":10380,"fields":10383},{"id":10381,"createdAt":10382},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":10384,"slug":10385,"articleIntro":-1,"category":10386},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[10387],{"metadata":10388,"sys":10391,"fields":10398},{"tags":10389,"concepts":10390},[],[],{"space":10392,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10394,"publishedVersion":320,"revision":62,"contentType":10396,"locale":29},{"sys":10393},{"type":12,"linkType":13,"id":14},{"sys":10395},{"id":21,"type":12,"linkType":22},{"sys":10397},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10399,"metaTitle":330,"metaDescription":331,"mainTitle":10400,"subtitle":350,"heroImage":10415,"ctaButton":373,"ctaLink":374},[329],{"data":10401,"content":10402,"nodeType":74},{},[10403,10409],{"data":10404,"content":10405,"nodeType":342},{},[10406],{"data":10407,"marks":10408,"value":341,"nodeType":82},{},[],{"data":10410,"content":10411,"nodeType":87},{},[10412],{"data":10413,"marks":10414,"value":349,"nodeType":82},{},[],{"metadata":10416,"sys":10419,"fields":10424},{"tags":10417,"concepts":10418},[],[],{"space":10420,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10422,"publishedVersion":62,"revision":44,"locale":29},{"sys":10421},{"type":12,"linkType":13,"id":14},{"sys":10423},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10425},{"url":365,"details":10426,"fileName":371,"contentType":372},{"size":367,"image":10427},{"width":369,"height":370},{"sys":10429,"fields":10432},{"id":10430,"createdAt":10431},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":10433,"slug":10434,"articleIntro":10435,"category":10436},"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.",[10437],{"metadata":10438,"sys":10441,"fields":10448},{"tags":10439,"concepts":10440},[],[],{"space":10442,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10444,"publishedVersion":320,"revision":62,"contentType":10446,"locale":29},{"sys":10443},{"type":12,"linkType":13,"id":14},{"sys":10445},{"id":21,"type":12,"linkType":22},{"sys":10447},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10449,"metaTitle":330,"metaDescription":331,"mainTitle":10450,"subtitle":350,"heroImage":10465,"ctaButton":373,"ctaLink":374},[329],{"data":10451,"content":10452,"nodeType":74},{},[10453,10459],{"data":10454,"content":10455,"nodeType":342},{},[10456],{"data":10457,"marks":10458,"value":341,"nodeType":82},{},[],{"data":10460,"content":10461,"nodeType":87},{},[10462],{"data":10463,"marks":10464,"value":349,"nodeType":82},{},[],{"metadata":10466,"sys":10469,"fields":10474},{"tags":10467,"concepts":10468},[],[],{"space":10470,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10472,"publishedVersion":62,"revision":44,"locale":29},{"sys":10471},{"type":12,"linkType":13,"id":14},{"sys":10473},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10475},{"url":365,"details":10476,"fileName":371,"contentType":372},{"size":367,"image":10477},{"width":369,"height":370},{"sys":10479,"fields":10482},{"id":10480,"createdAt":10481},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":10483,"slug":10484,"articleIntro":10483,"category":10485},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[10486],{"metadata":10487,"sys":10490,"fields":10497},{"tags":10488,"concepts":10489},[],[],{"space":10491,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10493,"publishedVersion":320,"revision":62,"contentType":10495,"locale":29},{"sys":10492},{"type":12,"linkType":13,"id":14},{"sys":10494},{"id":21,"type":12,"linkType":22},{"sys":10496},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10498,"metaTitle":330,"metaDescription":331,"mainTitle":10499,"subtitle":350,"heroImage":10514,"ctaButton":373,"ctaLink":374},[329],{"data":10500,"content":10501,"nodeType":74},{},[10502,10508],{"data":10503,"content":10504,"nodeType":342},{},[10505],{"data":10506,"marks":10507,"value":341,"nodeType":82},{},[],{"data":10509,"content":10510,"nodeType":87},{},[10511],{"data":10512,"marks":10513,"value":349,"nodeType":82},{},[],{"metadata":10515,"sys":10518,"fields":10523},{"tags":10516,"concepts":10517},[],[],{"space":10519,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10521,"publishedVersion":62,"revision":44,"locale":29},{"sys":10520},{"type":12,"linkType":13,"id":14},{"sys":10522},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10524},{"url":365,"details":10525,"fileName":371,"contentType":372},{"size":367,"image":10526},{"width":369,"height":370},{"sys":10528,"fields":10531},{"id":10529,"createdAt":10530},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":10532,"slug":10533,"articleIntro":-1,"category":10534},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[10535],{"metadata":10536,"sys":10539,"fields":10546},{"tags":10537,"concepts":10538},[],[],{"space":10540,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10542,"publishedVersion":320,"revision":62,"contentType":10544,"locale":29},{"sys":10541},{"type":12,"linkType":13,"id":14},{"sys":10543},{"id":21,"type":12,"linkType":22},{"sys":10545},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10547,"metaTitle":330,"metaDescription":331,"mainTitle":10548,"subtitle":350,"heroImage":10563,"ctaButton":373,"ctaLink":374},[329],{"data":10549,"content":10550,"nodeType":74},{},[10551,10557],{"data":10552,"content":10553,"nodeType":342},{},[10554],{"data":10555,"marks":10556,"value":341,"nodeType":82},{},[],{"data":10558,"content":10559,"nodeType":87},{},[10560],{"data":10561,"marks":10562,"value":349,"nodeType":82},{},[],{"metadata":10564,"sys":10567,"fields":10572},{"tags":10565,"concepts":10566},[],[],{"space":10568,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10570,"publishedVersion":62,"revision":44,"locale":29},{"sys":10569},{"type":12,"linkType":13,"id":14},{"sys":10571},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10573},{"url":365,"details":10574,"fileName":371,"contentType":372},{"size":367,"image":10575},{"width":369,"height":370},{"sys":10577,"fields":10580},{"id":10578,"createdAt":10579},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":10581,"slug":10582,"articleIntro":10581,"category":10583},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[10584],{"metadata":10585,"sys":10588,"fields":10595},{"tags":10586,"concepts":10587},[],[],{"space":10589,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10591,"publishedVersion":320,"revision":62,"contentType":10593,"locale":29},{"sys":10590},{"type":12,"linkType":13,"id":14},{"sys":10592},{"id":21,"type":12,"linkType":22},{"sys":10594},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10596,"metaTitle":330,"metaDescription":331,"mainTitle":10597,"subtitle":350,"heroImage":10612,"ctaButton":373,"ctaLink":374},[329],{"data":10598,"content":10599,"nodeType":74},{},[10600,10606],{"data":10601,"content":10602,"nodeType":342},{},[10603],{"data":10604,"marks":10605,"value":341,"nodeType":82},{},[],{"data":10607,"content":10608,"nodeType":87},{},[10609],{"data":10610,"marks":10611,"value":349,"nodeType":82},{},[],{"metadata":10613,"sys":10616,"fields":10621},{"tags":10614,"concepts":10615},[],[],{"space":10617,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10619,"publishedVersion":62,"revision":44,"locale":29},{"sys":10618},{"type":12,"linkType":13,"id":14},{"sys":10620},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10622},{"url":365,"details":10623,"fileName":371,"contentType":372},{"size":367,"image":10624},{"width":369,"height":370},{"sys":10626,"fields":10629},{"id":10627,"createdAt":10628},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":10630,"slug":10631,"articleIntro":10630,"category":10632},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[10633],{"metadata":10634,"sys":10637,"fields":10644},{"tags":10635,"concepts":10636},[],[],{"space":10638,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10640,"publishedVersion":320,"revision":62,"contentType":10642,"locale":29},{"sys":10639},{"type":12,"linkType":13,"id":14},{"sys":10641},{"id":21,"type":12,"linkType":22},{"sys":10643},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10645,"metaTitle":330,"metaDescription":331,"mainTitle":10646,"subtitle":350,"heroImage":10661,"ctaButton":373,"ctaLink":374},[329],{"data":10647,"content":10648,"nodeType":74},{},[10649,10655],{"data":10650,"content":10651,"nodeType":342},{},[10652],{"data":10653,"marks":10654,"value":341,"nodeType":82},{},[],{"data":10656,"content":10657,"nodeType":87},{},[10658],{"data":10659,"marks":10660,"value":349,"nodeType":82},{},[],{"metadata":10662,"sys":10665,"fields":10670},{"tags":10663,"concepts":10664},[],[],{"space":10666,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10668,"publishedVersion":62,"revision":44,"locale":29},{"sys":10667},{"type":12,"linkType":13,"id":14},{"sys":10669},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10671},{"url":365,"details":10672,"fileName":371,"contentType":372},{"size":367,"image":10673},{"width":369,"height":370},{"sys":10675,"fields":10678},{"id":10676,"createdAt":10677},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":10679,"slug":10680,"articleIntro":10679,"category":10681},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[10682],{"metadata":10683,"sys":10686,"fields":10693},{"tags":10684,"concepts":10685},[],[],{"space":10687,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10689,"publishedVersion":320,"revision":62,"contentType":10691,"locale":29},{"sys":10688},{"type":12,"linkType":13,"id":14},{"sys":10690},{"id":21,"type":12,"linkType":22},{"sys":10692},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10694,"metaTitle":330,"metaDescription":331,"mainTitle":10695,"subtitle":350,"heroImage":10710,"ctaButton":373,"ctaLink":374},[329],{"data":10696,"content":10697,"nodeType":74},{},[10698,10704],{"data":10699,"content":10700,"nodeType":342},{},[10701],{"data":10702,"marks":10703,"value":341,"nodeType":82},{},[],{"data":10705,"content":10706,"nodeType":87},{},[10707],{"data":10708,"marks":10709,"value":349,"nodeType":82},{},[],{"metadata":10711,"sys":10714,"fields":10719},{"tags":10712,"concepts":10713},[],[],{"space":10715,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10717,"publishedVersion":62,"revision":44,"locale":29},{"sys":10716},{"type":12,"linkType":13,"id":14},{"sys":10718},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10720},{"url":365,"details":10721,"fileName":371,"contentType":372},{"size":367,"image":10722},{"width":369,"height":370},{"sys":10724,"fields":10727},{"id":10725,"createdAt":10726},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":10728,"slug":10729,"articleIntro":-1,"category":10730},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[10731],{"metadata":10732,"sys":10735,"fields":10742},{"tags":10733,"concepts":10734},[],[],{"space":10736,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10738,"publishedVersion":320,"revision":62,"contentType":10740,"locale":29},{"sys":10737},{"type":12,"linkType":13,"id":14},{"sys":10739},{"id":21,"type":12,"linkType":22},{"sys":10741},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10743,"metaTitle":330,"metaDescription":331,"mainTitle":10744,"subtitle":350,"heroImage":10759,"ctaButton":373,"ctaLink":374},[329],{"data":10745,"content":10746,"nodeType":74},{},[10747,10753],{"data":10748,"content":10749,"nodeType":342},{},[10750],{"data":10751,"marks":10752,"value":341,"nodeType":82},{},[],{"data":10754,"content":10755,"nodeType":87},{},[10756],{"data":10757,"marks":10758,"value":349,"nodeType":82},{},[],{"metadata":10760,"sys":10763,"fields":10768},{"tags":10761,"concepts":10762},[],[],{"space":10764,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10766,"publishedVersion":62,"revision":44,"locale":29},{"sys":10765},{"type":12,"linkType":13,"id":14},{"sys":10767},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10769},{"url":365,"details":10770,"fileName":371,"contentType":372},{"size":367,"image":10771},{"width":369,"height":370},{"sys":10773,"fields":10776},{"id":10774,"createdAt":10775},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":10777,"slug":10778,"articleIntro":10777,"category":10779},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[10780],{"metadata":10781,"sys":10784,"fields":10791},{"tags":10782,"concepts":10783},[],[],{"space":10785,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10787,"publishedVersion":320,"revision":62,"contentType":10789,"locale":29},{"sys":10786},{"type":12,"linkType":13,"id":14},{"sys":10788},{"id":21,"type":12,"linkType":22},{"sys":10790},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10792,"metaTitle":330,"metaDescription":331,"mainTitle":10793,"subtitle":350,"heroImage":10808,"ctaButton":373,"ctaLink":374},[329],{"data":10794,"content":10795,"nodeType":74},{},[10796,10802],{"data":10797,"content":10798,"nodeType":342},{},[10799],{"data":10800,"marks":10801,"value":341,"nodeType":82},{},[],{"data":10803,"content":10804,"nodeType":87},{},[10805],{"data":10806,"marks":10807,"value":349,"nodeType":82},{},[],{"metadata":10809,"sys":10812,"fields":10817},{"tags":10810,"concepts":10811},[],[],{"space":10813,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10815,"publishedVersion":62,"revision":44,"locale":29},{"sys":10814},{"type":12,"linkType":13,"id":14},{"sys":10816},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10818},{"url":365,"details":10819,"fileName":371,"contentType":372},{"size":367,"image":10820},{"width":369,"height":370},{"sys":10822,"fields":10825},{"id":10823,"createdAt":10824},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":10826,"slug":10827,"articleIntro":10826,"category":10828},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[10829],{"metadata":10830,"sys":10833,"fields":10840},{"tags":10831,"concepts":10832},[],[],{"space":10834,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10836,"publishedVersion":320,"revision":62,"contentType":10838,"locale":29},{"sys":10835},{"type":12,"linkType":13,"id":14},{"sys":10837},{"id":21,"type":12,"linkType":22},{"sys":10839},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10841,"metaTitle":330,"metaDescription":331,"mainTitle":10842,"subtitle":350,"heroImage":10857,"ctaButton":373,"ctaLink":374},[329],{"data":10843,"content":10844,"nodeType":74},{},[10845,10851],{"data":10846,"content":10847,"nodeType":342},{},[10848],{"data":10849,"marks":10850,"value":341,"nodeType":82},{},[],{"data":10852,"content":10853,"nodeType":87},{},[10854],{"data":10855,"marks":10856,"value":349,"nodeType":82},{},[],{"metadata":10858,"sys":10861,"fields":10866},{"tags":10859,"concepts":10860},[],[],{"space":10862,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10864,"publishedVersion":62,"revision":44,"locale":29},{"sys":10863},{"type":12,"linkType":13,"id":14},{"sys":10865},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10867},{"url":365,"details":10868,"fileName":371,"contentType":372},{"size":367,"image":10869},{"width":369,"height":370},{"sys":10871,"fields":10874},{"id":10872,"createdAt":10873},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":10875,"slug":10876,"articleIntro":10875,"category":10877},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[10878],{"metadata":10879,"sys":10882,"fields":10889},{"tags":10880,"concepts":10881},[],[],{"space":10883,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10885,"publishedVersion":320,"revision":62,"contentType":10887,"locale":29},{"sys":10884},{"type":12,"linkType":13,"id":14},{"sys":10886},{"id":21,"type":12,"linkType":22},{"sys":10888},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10890,"metaTitle":330,"metaDescription":331,"mainTitle":10891,"subtitle":350,"heroImage":10906,"ctaButton":373,"ctaLink":374},[329],{"data":10892,"content":10893,"nodeType":74},{},[10894,10900],{"data":10895,"content":10896,"nodeType":342},{},[10897],{"data":10898,"marks":10899,"value":341,"nodeType":82},{},[],{"data":10901,"content":10902,"nodeType":87},{},[10903],{"data":10904,"marks":10905,"value":349,"nodeType":82},{},[],{"metadata":10907,"sys":10910,"fields":10915},{"tags":10908,"concepts":10909},[],[],{"space":10911,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10913,"publishedVersion":62,"revision":44,"locale":29},{"sys":10912},{"type":12,"linkType":13,"id":14},{"sys":10914},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10916},{"url":365,"details":10917,"fileName":371,"contentType":372},{"size":367,"image":10918},{"width":369,"height":370},{"sys":10920,"fields":10923},{"id":10921,"createdAt":10922},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":10924,"slug":10925,"articleIntro":10924,"category":10926},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[10927],{"metadata":10928,"sys":10931,"fields":10938},{"tags":10929,"concepts":10930},[],[],{"space":10932,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10934,"publishedVersion":320,"revision":62,"contentType":10936,"locale":29},{"sys":10933},{"type":12,"linkType":13,"id":14},{"sys":10935},{"id":21,"type":12,"linkType":22},{"sys":10937},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10939,"metaTitle":330,"metaDescription":331,"mainTitle":10940,"subtitle":350,"heroImage":10955,"ctaButton":373,"ctaLink":374},[329],{"data":10941,"content":10942,"nodeType":74},{},[10943,10949],{"data":10944,"content":10945,"nodeType":342},{},[10946],{"data":10947,"marks":10948,"value":341,"nodeType":82},{},[],{"data":10950,"content":10951,"nodeType":87},{},[10952],{"data":10953,"marks":10954,"value":349,"nodeType":82},{},[],{"metadata":10956,"sys":10959,"fields":10964},{"tags":10957,"concepts":10958},[],[],{"space":10960,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":10962,"publishedVersion":62,"revision":44,"locale":29},{"sys":10961},{"type":12,"linkType":13,"id":14},{"sys":10963},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":10965},{"url":365,"details":10966,"fileName":371,"contentType":372},{"size":367,"image":10967},{"width":369,"height":370},{"sys":10969,"fields":10972},{"id":10970,"createdAt":10971},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":10973,"slug":10974,"articleIntro":10975,"category":10976},"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.",[10977],{"metadata":10978,"sys":10981,"fields":10988},{"tags":10979,"concepts":10980},[],[],{"space":10982,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":10984,"publishedVersion":320,"revision":62,"contentType":10986,"locale":29},{"sys":10983},{"type":12,"linkType":13,"id":14},{"sys":10985},{"id":21,"type":12,"linkType":22},{"sys":10987},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":10989,"metaTitle":330,"metaDescription":331,"mainTitle":10990,"subtitle":350,"heroImage":11005,"ctaButton":373,"ctaLink":374},[329],{"data":10991,"content":10992,"nodeType":74},{},[10993,10999],{"data":10994,"content":10995,"nodeType":342},{},[10996],{"data":10997,"marks":10998,"value":341,"nodeType":82},{},[],{"data":11000,"content":11001,"nodeType":87},{},[11002],{"data":11003,"marks":11004,"value":349,"nodeType":82},{},[],{"metadata":11006,"sys":11009,"fields":11014},{"tags":11007,"concepts":11008},[],[],{"space":11010,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11012,"publishedVersion":62,"revision":44,"locale":29},{"sys":11011},{"type":12,"linkType":13,"id":14},{"sys":11013},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11015},{"url":365,"details":11016,"fileName":371,"contentType":372},{"size":367,"image":11017},{"width":369,"height":370},{"sys":11019,"fields":11022},{"id":11020,"createdAt":11021},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":11023,"slug":11024,"articleIntro":11023,"category":11025},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[11026],{"metadata":11027,"sys":11030,"fields":11037},{"tags":11028,"concepts":11029},[],[],{"space":11031,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11033,"publishedVersion":320,"revision":62,"contentType":11035,"locale":29},{"sys":11032},{"type":12,"linkType":13,"id":14},{"sys":11034},{"id":21,"type":12,"linkType":22},{"sys":11036},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11038,"metaTitle":330,"metaDescription":331,"mainTitle":11039,"subtitle":350,"heroImage":11054,"ctaButton":373,"ctaLink":374},[329],{"data":11040,"content":11041,"nodeType":74},{},[11042,11048],{"data":11043,"content":11044,"nodeType":342},{},[11045],{"data":11046,"marks":11047,"value":341,"nodeType":82},{},[],{"data":11049,"content":11050,"nodeType":87},{},[11051],{"data":11052,"marks":11053,"value":349,"nodeType":82},{},[],{"metadata":11055,"sys":11058,"fields":11063},{"tags":11056,"concepts":11057},[],[],{"space":11059,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11061,"publishedVersion":62,"revision":44,"locale":29},{"sys":11060},{"type":12,"linkType":13,"id":14},{"sys":11062},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11064},{"url":365,"details":11065,"fileName":371,"contentType":372},{"size":367,"image":11066},{"width":369,"height":370},{"sys":11068,"fields":11071},{"id":11069,"createdAt":11070},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":11072,"slug":11073,"articleIntro":11072,"category":11074},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[11075],{"metadata":11076,"sys":11079,"fields":11086},{"tags":11077,"concepts":11078},[],[],{"space":11080,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11082,"publishedVersion":320,"revision":62,"contentType":11084,"locale":29},{"sys":11081},{"type":12,"linkType":13,"id":14},{"sys":11083},{"id":21,"type":12,"linkType":22},{"sys":11085},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11087,"metaTitle":330,"metaDescription":331,"mainTitle":11088,"subtitle":350,"heroImage":11103,"ctaButton":373,"ctaLink":374},[329],{"data":11089,"content":11090,"nodeType":74},{},[11091,11097],{"data":11092,"content":11093,"nodeType":342},{},[11094],{"data":11095,"marks":11096,"value":341,"nodeType":82},{},[],{"data":11098,"content":11099,"nodeType":87},{},[11100],{"data":11101,"marks":11102,"value":349,"nodeType":82},{},[],{"metadata":11104,"sys":11107,"fields":11112},{"tags":11105,"concepts":11106},[],[],{"space":11108,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11110,"publishedVersion":62,"revision":44,"locale":29},{"sys":11109},{"type":12,"linkType":13,"id":14},{"sys":11111},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11113},{"url":365,"details":11114,"fileName":371,"contentType":372},{"size":367,"image":11115},{"width":369,"height":370},{"sys":11117,"fields":11120},{"id":11118,"createdAt":11119},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":11121,"slug":11122,"articleIntro":11121,"category":11123},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[11124],{"metadata":11125,"sys":11128,"fields":11135},{"tags":11126,"concepts":11127},[],[],{"space":11129,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11131,"publishedVersion":320,"revision":62,"contentType":11133,"locale":29},{"sys":11130},{"type":12,"linkType":13,"id":14},{"sys":11132},{"id":21,"type":12,"linkType":22},{"sys":11134},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11136,"metaTitle":330,"metaDescription":331,"mainTitle":11137,"subtitle":350,"heroImage":11152,"ctaButton":373,"ctaLink":374},[329],{"data":11138,"content":11139,"nodeType":74},{},[11140,11146],{"data":11141,"content":11142,"nodeType":342},{},[11143],{"data":11144,"marks":11145,"value":341,"nodeType":82},{},[],{"data":11147,"content":11148,"nodeType":87},{},[11149],{"data":11150,"marks":11151,"value":349,"nodeType":82},{},[],{"metadata":11153,"sys":11156,"fields":11161},{"tags":11154,"concepts":11155},[],[],{"space":11157,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11159,"publishedVersion":62,"revision":44,"locale":29},{"sys":11158},{"type":12,"linkType":13,"id":14},{"sys":11160},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11162},{"url":365,"details":11163,"fileName":371,"contentType":372},{"size":367,"image":11164},{"width":369,"height":370},{"sys":11166,"fields":11169},{"id":11167,"createdAt":11168},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":11170,"slug":11171,"articleIntro":11170,"category":11172},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[11173],{"metadata":11174,"sys":11177,"fields":11184},{"tags":11175,"concepts":11176},[],[],{"space":11178,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11180,"publishedVersion":320,"revision":62,"contentType":11182,"locale":29},{"sys":11179},{"type":12,"linkType":13,"id":14},{"sys":11181},{"id":21,"type":12,"linkType":22},{"sys":11183},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11185,"metaTitle":330,"metaDescription":331,"mainTitle":11186,"subtitle":350,"heroImage":11201,"ctaButton":373,"ctaLink":374},[329],{"data":11187,"content":11188,"nodeType":74},{},[11189,11195],{"data":11190,"content":11191,"nodeType":342},{},[11192],{"data":11193,"marks":11194,"value":341,"nodeType":82},{},[],{"data":11196,"content":11197,"nodeType":87},{},[11198],{"data":11199,"marks":11200,"value":349,"nodeType":82},{},[],{"metadata":11202,"sys":11205,"fields":11210},{"tags":11203,"concepts":11204},[],[],{"space":11206,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11208,"publishedVersion":62,"revision":44,"locale":29},{"sys":11207},{"type":12,"linkType":13,"id":14},{"sys":11209},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11211},{"url":365,"details":11212,"fileName":371,"contentType":372},{"size":367,"image":11213},{"width":369,"height":370},{"sys":11215,"fields":11218},{"id":11216,"createdAt":11217},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":11219,"slug":11220,"articleIntro":11219,"category":11221},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[11222],{"metadata":11223,"sys":11226,"fields":11233},{"tags":11224,"concepts":11225},[],[],{"space":11227,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11229,"publishedVersion":320,"revision":62,"contentType":11231,"locale":29},{"sys":11228},{"type":12,"linkType":13,"id":14},{"sys":11230},{"id":21,"type":12,"linkType":22},{"sys":11232},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11234,"metaTitle":330,"metaDescription":331,"mainTitle":11235,"subtitle":350,"heroImage":11250,"ctaButton":373,"ctaLink":374},[329],{"data":11236,"content":11237,"nodeType":74},{},[11238,11244],{"data":11239,"content":11240,"nodeType":342},{},[11241],{"data":11242,"marks":11243,"value":341,"nodeType":82},{},[],{"data":11245,"content":11246,"nodeType":87},{},[11247],{"data":11248,"marks":11249,"value":349,"nodeType":82},{},[],{"metadata":11251,"sys":11254,"fields":11259},{"tags":11252,"concepts":11253},[],[],{"space":11255,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11257,"publishedVersion":62,"revision":44,"locale":29},{"sys":11256},{"type":12,"linkType":13,"id":14},{"sys":11258},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11260},{"url":365,"details":11261,"fileName":371,"contentType":372},{"size":367,"image":11262},{"width":369,"height":370},{"sys":11264,"fields":11267},{"id":11265,"createdAt":11266},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":11268,"slug":11269,"articleIntro":11268,"category":11270},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[11271],{"metadata":11272,"sys":11275,"fields":11282},{"tags":11273,"concepts":11274},[],[],{"space":11276,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11278,"publishedVersion":320,"revision":62,"contentType":11280,"locale":29},{"sys":11277},{"type":12,"linkType":13,"id":14},{"sys":11279},{"id":21,"type":12,"linkType":22},{"sys":11281},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11283,"metaTitle":330,"metaDescription":331,"mainTitle":11284,"subtitle":350,"heroImage":11299,"ctaButton":373,"ctaLink":374},[329],{"data":11285,"content":11286,"nodeType":74},{},[11287,11293],{"data":11288,"content":11289,"nodeType":342},{},[11290],{"data":11291,"marks":11292,"value":341,"nodeType":82},{},[],{"data":11294,"content":11295,"nodeType":87},{},[11296],{"data":11297,"marks":11298,"value":349,"nodeType":82},{},[],{"metadata":11300,"sys":11303,"fields":11308},{"tags":11301,"concepts":11302},[],[],{"space":11304,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11306,"publishedVersion":62,"revision":44,"locale":29},{"sys":11305},{"type":12,"linkType":13,"id":14},{"sys":11307},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11309},{"url":365,"details":11310,"fileName":371,"contentType":372},{"size":367,"image":11311},{"width":369,"height":370},{"sys":11313,"fields":11316},{"id":11314,"createdAt":11315},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":11317,"slug":11318,"articleIntro":-1,"category":11319},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[11320],{"metadata":11321,"sys":11324,"fields":11331},{"tags":11322,"concepts":11323},[],[],{"space":11325,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11327,"publishedVersion":320,"revision":62,"contentType":11329,"locale":29},{"sys":11326},{"type":12,"linkType":13,"id":14},{"sys":11328},{"id":21,"type":12,"linkType":22},{"sys":11330},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11332,"metaTitle":330,"metaDescription":331,"mainTitle":11333,"subtitle":350,"heroImage":11348,"ctaButton":373,"ctaLink":374},[329],{"data":11334,"content":11335,"nodeType":74},{},[11336,11342],{"data":11337,"content":11338,"nodeType":342},{},[11339],{"data":11340,"marks":11341,"value":341,"nodeType":82},{},[],{"data":11343,"content":11344,"nodeType":87},{},[11345],{"data":11346,"marks":11347,"value":349,"nodeType":82},{},[],{"metadata":11349,"sys":11352,"fields":11357},{"tags":11350,"concepts":11351},[],[],{"space":11353,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11355,"publishedVersion":62,"revision":44,"locale":29},{"sys":11354},{"type":12,"linkType":13,"id":14},{"sys":11356},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11358},{"url":365,"details":11359,"fileName":371,"contentType":372},{"size":367,"image":11360},{"width":369,"height":370},{"sys":11362,"fields":11365},{"id":11363,"createdAt":11364},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":11366,"slug":11367,"articleIntro":11366,"category":11368},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[11369],{"metadata":11370,"sys":11373,"fields":11380},{"tags":11371,"concepts":11372},[],[],{"space":11374,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11376,"publishedVersion":320,"revision":62,"contentType":11378,"locale":29},{"sys":11375},{"type":12,"linkType":13,"id":14},{"sys":11377},{"id":21,"type":12,"linkType":22},{"sys":11379},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11381,"metaTitle":330,"metaDescription":331,"mainTitle":11382,"subtitle":350,"heroImage":11397,"ctaButton":373,"ctaLink":374},[329],{"data":11383,"content":11384,"nodeType":74},{},[11385,11391],{"data":11386,"content":11387,"nodeType":342},{},[11388],{"data":11389,"marks":11390,"value":341,"nodeType":82},{},[],{"data":11392,"content":11393,"nodeType":87},{},[11394],{"data":11395,"marks":11396,"value":349,"nodeType":82},{},[],{"metadata":11398,"sys":11401,"fields":11406},{"tags":11399,"concepts":11400},[],[],{"space":11402,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11404,"publishedVersion":62,"revision":44,"locale":29},{"sys":11403},{"type":12,"linkType":13,"id":14},{"sys":11405},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11407},{"url":365,"details":11408,"fileName":371,"contentType":372},{"size":367,"image":11409},{"width":369,"height":370},{"sys":11411,"fields":11414},{"id":11412,"createdAt":11413},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":11415,"slug":11416,"articleIntro":11415,"category":11417},"Compte 60 - Achats","compte-60-achats",[11418],{"metadata":11419,"sys":11422,"fields":11429},{"tags":11420,"concepts":11421},[],[],{"space":11423,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11425,"publishedVersion":320,"revision":62,"contentType":11427,"locale":29},{"sys":11424},{"type":12,"linkType":13,"id":14},{"sys":11426},{"id":21,"type":12,"linkType":22},{"sys":11428},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11430,"metaTitle":330,"metaDescription":331,"mainTitle":11431,"subtitle":350,"heroImage":11446,"ctaButton":373,"ctaLink":374},[329],{"data":11432,"content":11433,"nodeType":74},{},[11434,11440],{"data":11435,"content":11436,"nodeType":342},{},[11437],{"data":11438,"marks":11439,"value":341,"nodeType":82},{},[],{"data":11441,"content":11442,"nodeType":87},{},[11443],{"data":11444,"marks":11445,"value":349,"nodeType":82},{},[],{"metadata":11447,"sys":11450,"fields":11455},{"tags":11448,"concepts":11449},[],[],{"space":11451,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11453,"publishedVersion":62,"revision":44,"locale":29},{"sys":11452},{"type":12,"linkType":13,"id":14},{"sys":11454},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11456},{"url":365,"details":11457,"fileName":371,"contentType":372},{"size":367,"image":11458},{"width":369,"height":370},{"sys":11460,"fields":11463},{"id":11461,"createdAt":11462},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":11464,"slug":11465,"articleIntro":-1,"category":11466},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[11467],{"metadata":11468,"sys":11471,"fields":11478},{"tags":11469,"concepts":11470},[],[],{"space":11472,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11474,"publishedVersion":320,"revision":62,"contentType":11476,"locale":29},{"sys":11473},{"type":12,"linkType":13,"id":14},{"sys":11475},{"id":21,"type":12,"linkType":22},{"sys":11477},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11479,"metaTitle":330,"metaDescription":331,"mainTitle":11480,"subtitle":350,"heroImage":11495,"ctaButton":373,"ctaLink":374},[329],{"data":11481,"content":11482,"nodeType":74},{},[11483,11489],{"data":11484,"content":11485,"nodeType":342},{},[11486],{"data":11487,"marks":11488,"value":341,"nodeType":82},{},[],{"data":11490,"content":11491,"nodeType":87},{},[11492],{"data":11493,"marks":11494,"value":349,"nodeType":82},{},[],{"metadata":11496,"sys":11499,"fields":11504},{"tags":11497,"concepts":11498},[],[],{"space":11500,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11502,"publishedVersion":62,"revision":44,"locale":29},{"sys":11501},{"type":12,"linkType":13,"id":14},{"sys":11503},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11505},{"url":365,"details":11506,"fileName":371,"contentType":372},{"size":367,"image":11507},{"width":369,"height":370},{"sys":11509,"fields":11512},{"id":11510,"createdAt":11511},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":11513,"slug":11514,"articleIntro":11513,"category":11515},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[11516],{"metadata":11517,"sys":11520,"fields":11527},{"tags":11518,"concepts":11519},[],[],{"space":11521,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11523,"publishedVersion":320,"revision":62,"contentType":11525,"locale":29},{"sys":11522},{"type":12,"linkType":13,"id":14},{"sys":11524},{"id":21,"type":12,"linkType":22},{"sys":11526},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11528,"metaTitle":330,"metaDescription":331,"mainTitle":11529,"subtitle":350,"heroImage":11544,"ctaButton":373,"ctaLink":374},[329],{"data":11530,"content":11531,"nodeType":74},{},[11532,11538],{"data":11533,"content":11534,"nodeType":342},{},[11535],{"data":11536,"marks":11537,"value":341,"nodeType":82},{},[],{"data":11539,"content":11540,"nodeType":87},{},[11541],{"data":11542,"marks":11543,"value":349,"nodeType":82},{},[],{"metadata":11545,"sys":11548,"fields":11553},{"tags":11546,"concepts":11547},[],[],{"space":11549,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11551,"publishedVersion":62,"revision":44,"locale":29},{"sys":11550},{"type":12,"linkType":13,"id":14},{"sys":11552},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11554},{"url":365,"details":11555,"fileName":371,"contentType":372},{"size":367,"image":11556},{"width":369,"height":370},{"sys":11558,"fields":11561},{"id":11559,"createdAt":11560},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":11562,"slug":11563,"articleIntro":11564,"category":11565},"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.",[11566],{"metadata":11567,"sys":11570,"fields":11577},{"tags":11568,"concepts":11569},[],[],{"space":11571,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11573,"publishedVersion":320,"revision":62,"contentType":11575,"locale":29},{"sys":11572},{"type":12,"linkType":13,"id":14},{"sys":11574},{"id":21,"type":12,"linkType":22},{"sys":11576},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11578,"metaTitle":330,"metaDescription":331,"mainTitle":11579,"subtitle":350,"heroImage":11594,"ctaButton":373,"ctaLink":374},[329],{"data":11580,"content":11581,"nodeType":74},{},[11582,11588],{"data":11583,"content":11584,"nodeType":342},{},[11585],{"data":11586,"marks":11587,"value":341,"nodeType":82},{},[],{"data":11589,"content":11590,"nodeType":87},{},[11591],{"data":11592,"marks":11593,"value":349,"nodeType":82},{},[],{"metadata":11595,"sys":11598,"fields":11603},{"tags":11596,"concepts":11597},[],[],{"space":11599,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11601,"publishedVersion":62,"revision":44,"locale":29},{"sys":11600},{"type":12,"linkType":13,"id":14},{"sys":11602},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11604},{"url":365,"details":11605,"fileName":371,"contentType":372},{"size":367,"image":11606},{"width":369,"height":370},{"sys":11608,"fields":11611},{"id":11609,"createdAt":11610},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":11612,"slug":11613,"articleIntro":-1,"category":11614},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[11615],{"metadata":11616,"sys":11619,"fields":11626},{"tags":11617,"concepts":11618},[],[],{"space":11620,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11622,"publishedVersion":320,"revision":62,"contentType":11624,"locale":29},{"sys":11621},{"type":12,"linkType":13,"id":14},{"sys":11623},{"id":21,"type":12,"linkType":22},{"sys":11625},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11627,"metaTitle":330,"metaDescription":331,"mainTitle":11628,"subtitle":350,"heroImage":11643,"ctaButton":373,"ctaLink":374},[329],{"data":11629,"content":11630,"nodeType":74},{},[11631,11637],{"data":11632,"content":11633,"nodeType":342},{},[11634],{"data":11635,"marks":11636,"value":341,"nodeType":82},{},[],{"data":11638,"content":11639,"nodeType":87},{},[11640],{"data":11641,"marks":11642,"value":349,"nodeType":82},{},[],{"metadata":11644,"sys":11647,"fields":11652},{"tags":11645,"concepts":11646},[],[],{"space":11648,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11650,"publishedVersion":62,"revision":44,"locale":29},{"sys":11649},{"type":12,"linkType":13,"id":14},{"sys":11651},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11653},{"url":365,"details":11654,"fileName":371,"contentType":372},{"size":367,"image":11655},{"width":369,"height":370},{"sys":11657,"fields":11660},{"id":11658,"createdAt":11659},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":11661,"slug":11662,"articleIntro":-1,"category":11663},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[11664],{"metadata":11665,"sys":11668,"fields":11675},{"tags":11666,"concepts":11667},[],[],{"space":11669,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11671,"publishedVersion":320,"revision":62,"contentType":11673,"locale":29},{"sys":11670},{"type":12,"linkType":13,"id":14},{"sys":11672},{"id":21,"type":12,"linkType":22},{"sys":11674},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11676,"metaTitle":330,"metaDescription":331,"mainTitle":11677,"subtitle":350,"heroImage":11692,"ctaButton":373,"ctaLink":374},[329],{"data":11678,"content":11679,"nodeType":74},{},[11680,11686],{"data":11681,"content":11682,"nodeType":342},{},[11683],{"data":11684,"marks":11685,"value":341,"nodeType":82},{},[],{"data":11687,"content":11688,"nodeType":87},{},[11689],{"data":11690,"marks":11691,"value":349,"nodeType":82},{},[],{"metadata":11693,"sys":11696,"fields":11701},{"tags":11694,"concepts":11695},[],[],{"space":11697,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11699,"publishedVersion":62,"revision":44,"locale":29},{"sys":11698},{"type":12,"linkType":13,"id":14},{"sys":11700},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11702},{"url":365,"details":11703,"fileName":371,"contentType":372},{"size":367,"image":11704},{"width":369,"height":370},{"sys":11706,"fields":11709},{"id":11707,"createdAt":11708},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":11710,"slug":11711,"articleIntro":11710,"category":11712},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[11713],{"metadata":11714,"sys":11717,"fields":11724},{"tags":11715,"concepts":11716},[],[],{"space":11718,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11720,"publishedVersion":320,"revision":62,"contentType":11722,"locale":29},{"sys":11719},{"type":12,"linkType":13,"id":14},{"sys":11721},{"id":21,"type":12,"linkType":22},{"sys":11723},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11725,"metaTitle":330,"metaDescription":331,"mainTitle":11726,"subtitle":350,"heroImage":11741,"ctaButton":373,"ctaLink":374},[329],{"data":11727,"content":11728,"nodeType":74},{},[11729,11735],{"data":11730,"content":11731,"nodeType":342},{},[11732],{"data":11733,"marks":11734,"value":341,"nodeType":82},{},[],{"data":11736,"content":11737,"nodeType":87},{},[11738],{"data":11739,"marks":11740,"value":349,"nodeType":82},{},[],{"metadata":11742,"sys":11745,"fields":11750},{"tags":11743,"concepts":11744},[],[],{"space":11746,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11748,"publishedVersion":62,"revision":44,"locale":29},{"sys":11747},{"type":12,"linkType":13,"id":14},{"sys":11749},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11751},{"url":365,"details":11752,"fileName":371,"contentType":372},{"size":367,"image":11753},{"width":369,"height":370},{"sys":11755,"fields":11758},{"id":11756,"createdAt":11757},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":11759,"slug":11760,"articleIntro":11759,"category":11761},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[11762],{"metadata":11763,"sys":11766,"fields":11773},{"tags":11764,"concepts":11765},[],[],{"space":11767,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11769,"publishedVersion":320,"revision":62,"contentType":11771,"locale":29},{"sys":11768},{"type":12,"linkType":13,"id":14},{"sys":11770},{"id":21,"type":12,"linkType":22},{"sys":11772},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11774,"metaTitle":330,"metaDescription":331,"mainTitle":11775,"subtitle":350,"heroImage":11790,"ctaButton":373,"ctaLink":374},[329],{"data":11776,"content":11777,"nodeType":74},{},[11778,11784],{"data":11779,"content":11780,"nodeType":342},{},[11781],{"data":11782,"marks":11783,"value":341,"nodeType":82},{},[],{"data":11785,"content":11786,"nodeType":87},{},[11787],{"data":11788,"marks":11789,"value":349,"nodeType":82},{},[],{"metadata":11791,"sys":11794,"fields":11799},{"tags":11792,"concepts":11793},[],[],{"space":11795,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11797,"publishedVersion":62,"revision":44,"locale":29},{"sys":11796},{"type":12,"linkType":13,"id":14},{"sys":11798},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11800},{"url":365,"details":11801,"fileName":371,"contentType":372},{"size":367,"image":11802},{"width":369,"height":370},{"sys":11804,"fields":11807},{"id":11805,"createdAt":11806},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":11808,"slug":11809,"articleIntro":11808,"category":11810},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[11811],{"metadata":11812,"sys":11815,"fields":11822},{"tags":11813,"concepts":11814},[],[],{"space":11816,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11818,"publishedVersion":320,"revision":62,"contentType":11820,"locale":29},{"sys":11817},{"type":12,"linkType":13,"id":14},{"sys":11819},{"id":21,"type":12,"linkType":22},{"sys":11821},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11823,"metaTitle":330,"metaDescription":331,"mainTitle":11824,"subtitle":350,"heroImage":11839,"ctaButton":373,"ctaLink":374},[329],{"data":11825,"content":11826,"nodeType":74},{},[11827,11833],{"data":11828,"content":11829,"nodeType":342},{},[11830],{"data":11831,"marks":11832,"value":341,"nodeType":82},{},[],{"data":11834,"content":11835,"nodeType":87},{},[11836],{"data":11837,"marks":11838,"value":349,"nodeType":82},{},[],{"metadata":11840,"sys":11843,"fields":11848},{"tags":11841,"concepts":11842},[],[],{"space":11844,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11846,"publishedVersion":62,"revision":44,"locale":29},{"sys":11845},{"type":12,"linkType":13,"id":14},{"sys":11847},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11849},{"url":365,"details":11850,"fileName":371,"contentType":372},{"size":367,"image":11851},{"width":369,"height":370},{"sys":11853,"fields":11856},{"id":11854,"createdAt":11855},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":11857,"slug":11858,"articleIntro":11857,"category":11859},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[11860],{"metadata":11861,"sys":11864,"fields":11871},{"tags":11862,"concepts":11863},[],[],{"space":11865,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11867,"publishedVersion":320,"revision":62,"contentType":11869,"locale":29},{"sys":11866},{"type":12,"linkType":13,"id":14},{"sys":11868},{"id":21,"type":12,"linkType":22},{"sys":11870},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11872,"metaTitle":330,"metaDescription":331,"mainTitle":11873,"subtitle":350,"heroImage":11888,"ctaButton":373,"ctaLink":374},[329],{"data":11874,"content":11875,"nodeType":74},{},[11876,11882],{"data":11877,"content":11878,"nodeType":342},{},[11879],{"data":11880,"marks":11881,"value":341,"nodeType":82},{},[],{"data":11883,"content":11884,"nodeType":87},{},[11885],{"data":11886,"marks":11887,"value":349,"nodeType":82},{},[],{"metadata":11889,"sys":11892,"fields":11897},{"tags":11890,"concepts":11891},[],[],{"space":11893,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11895,"publishedVersion":62,"revision":44,"locale":29},{"sys":11894},{"type":12,"linkType":13,"id":14},{"sys":11896},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11898},{"url":365,"details":11899,"fileName":371,"contentType":372},{"size":367,"image":11900},{"width":369,"height":370},{"sys":11902,"fields":11905},{"id":11903,"createdAt":11904},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":11906,"slug":11907,"articleIntro":11906,"category":11908},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[11909],{"metadata":11910,"sys":11913,"fields":11920},{"tags":11911,"concepts":11912},[],[],{"space":11914,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11916,"publishedVersion":320,"revision":62,"contentType":11918,"locale":29},{"sys":11915},{"type":12,"linkType":13,"id":14},{"sys":11917},{"id":21,"type":12,"linkType":22},{"sys":11919},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11921,"metaTitle":330,"metaDescription":331,"mainTitle":11922,"subtitle":350,"heroImage":11937,"ctaButton":373,"ctaLink":374},[329],{"data":11923,"content":11924,"nodeType":74},{},[11925,11931],{"data":11926,"content":11927,"nodeType":342},{},[11928],{"data":11929,"marks":11930,"value":341,"nodeType":82},{},[],{"data":11932,"content":11933,"nodeType":87},{},[11934],{"data":11935,"marks":11936,"value":349,"nodeType":82},{},[],{"metadata":11938,"sys":11941,"fields":11946},{"tags":11939,"concepts":11940},[],[],{"space":11942,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11944,"publishedVersion":62,"revision":44,"locale":29},{"sys":11943},{"type":12,"linkType":13,"id":14},{"sys":11945},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11947},{"url":365,"details":11948,"fileName":371,"contentType":372},{"size":367,"image":11949},{"width":369,"height":370},{"sys":11951,"fields":11954},{"id":11952,"createdAt":11953},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":11955,"slug":11956,"articleIntro":-1,"category":11957},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[11958],{"metadata":11959,"sys":11962,"fields":11969},{"tags":11960,"concepts":11961},[],[],{"space":11963,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":11965,"publishedVersion":320,"revision":62,"contentType":11967,"locale":29},{"sys":11964},{"type":12,"linkType":13,"id":14},{"sys":11966},{"id":21,"type":12,"linkType":22},{"sys":11968},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":11970,"metaTitle":330,"metaDescription":331,"mainTitle":11971,"subtitle":350,"heroImage":11986,"ctaButton":373,"ctaLink":374},[329],{"data":11972,"content":11973,"nodeType":74},{},[11974,11980],{"data":11975,"content":11976,"nodeType":342},{},[11977],{"data":11978,"marks":11979,"value":341,"nodeType":82},{},[],{"data":11981,"content":11982,"nodeType":87},{},[11983],{"data":11984,"marks":11985,"value":349,"nodeType":82},{},[],{"metadata":11987,"sys":11990,"fields":11995},{"tags":11988,"concepts":11989},[],[],{"space":11991,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":11993,"publishedVersion":62,"revision":44,"locale":29},{"sys":11992},{"type":12,"linkType":13,"id":14},{"sys":11994},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":11996},{"url":365,"details":11997,"fileName":371,"contentType":372},{"size":367,"image":11998},{"width":369,"height":370},{"sys":12000,"fields":12003},{"id":12001,"createdAt":12002},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":12004,"slug":12005,"articleIntro":12004,"category":12006},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[12007],{"metadata":12008,"sys":12011,"fields":12018},{"tags":12009,"concepts":12010},[],[],{"space":12012,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12014,"publishedVersion":320,"revision":62,"contentType":12016,"locale":29},{"sys":12013},{"type":12,"linkType":13,"id":14},{"sys":12015},{"id":21,"type":12,"linkType":22},{"sys":12017},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12019,"metaTitle":330,"metaDescription":331,"mainTitle":12020,"subtitle":350,"heroImage":12035,"ctaButton":373,"ctaLink":374},[329],{"data":12021,"content":12022,"nodeType":74},{},[12023,12029],{"data":12024,"content":12025,"nodeType":342},{},[12026],{"data":12027,"marks":12028,"value":341,"nodeType":82},{},[],{"data":12030,"content":12031,"nodeType":87},{},[12032],{"data":12033,"marks":12034,"value":349,"nodeType":82},{},[],{"metadata":12036,"sys":12039,"fields":12044},{"tags":12037,"concepts":12038},[],[],{"space":12040,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12042,"publishedVersion":62,"revision":44,"locale":29},{"sys":12041},{"type":12,"linkType":13,"id":14},{"sys":12043},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12045},{"url":365,"details":12046,"fileName":371,"contentType":372},{"size":367,"image":12047},{"width":369,"height":370},{"sys":12049,"fields":12052},{"id":12050,"createdAt":12051},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":12053,"slug":12054,"articleIntro":12053,"category":12055},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[12056],{"metadata":12057,"sys":12060,"fields":12067},{"tags":12058,"concepts":12059},[],[],{"space":12061,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12063,"publishedVersion":320,"revision":62,"contentType":12065,"locale":29},{"sys":12062},{"type":12,"linkType":13,"id":14},{"sys":12064},{"id":21,"type":12,"linkType":22},{"sys":12066},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12068,"metaTitle":330,"metaDescription":331,"mainTitle":12069,"subtitle":350,"heroImage":12084,"ctaButton":373,"ctaLink":374},[329],{"data":12070,"content":12071,"nodeType":74},{},[12072,12078],{"data":12073,"content":12074,"nodeType":342},{},[12075],{"data":12076,"marks":12077,"value":341,"nodeType":82},{},[],{"data":12079,"content":12080,"nodeType":87},{},[12081],{"data":12082,"marks":12083,"value":349,"nodeType":82},{},[],{"metadata":12085,"sys":12088,"fields":12093},{"tags":12086,"concepts":12087},[],[],{"space":12089,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12091,"publishedVersion":62,"revision":44,"locale":29},{"sys":12090},{"type":12,"linkType":13,"id":14},{"sys":12092},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12094},{"url":365,"details":12095,"fileName":371,"contentType":372},{"size":367,"image":12096},{"width":369,"height":370},{"sys":12098,"fields":12101},{"id":12099,"createdAt":12100},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":12102,"slug":12103,"articleIntro":12102,"category":12104},"472 - Comptes d'attente","compte-472-comptes-d-attente",[12105],{"metadata":12106,"sys":12109,"fields":12116},{"tags":12107,"concepts":12108},[],[],{"space":12110,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12112,"publishedVersion":320,"revision":62,"contentType":12114,"locale":29},{"sys":12111},{"type":12,"linkType":13,"id":14},{"sys":12113},{"id":21,"type":12,"linkType":22},{"sys":12115},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12117,"metaTitle":330,"metaDescription":331,"mainTitle":12118,"subtitle":350,"heroImage":12133,"ctaButton":373,"ctaLink":374},[329],{"data":12119,"content":12120,"nodeType":74},{},[12121,12127],{"data":12122,"content":12123,"nodeType":342},{},[12124],{"data":12125,"marks":12126,"value":341,"nodeType":82},{},[],{"data":12128,"content":12129,"nodeType":87},{},[12130],{"data":12131,"marks":12132,"value":349,"nodeType":82},{},[],{"metadata":12134,"sys":12137,"fields":12142},{"tags":12135,"concepts":12136},[],[],{"space":12138,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12140,"publishedVersion":62,"revision":44,"locale":29},{"sys":12139},{"type":12,"linkType":13,"id":14},{"sys":12141},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12143},{"url":365,"details":12144,"fileName":371,"contentType":372},{"size":367,"image":12145},{"width":369,"height":370},{"sys":12147,"fields":12150},{"id":12148,"createdAt":12149},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":12151,"slug":12152,"articleIntro":12151,"category":12153},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[12154],{"metadata":12155,"sys":12158,"fields":12165},{"tags":12156,"concepts":12157},[],[],{"space":12159,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12161,"publishedVersion":320,"revision":62,"contentType":12163,"locale":29},{"sys":12160},{"type":12,"linkType":13,"id":14},{"sys":12162},{"id":21,"type":12,"linkType":22},{"sys":12164},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12166,"metaTitle":330,"metaDescription":331,"mainTitle":12167,"subtitle":350,"heroImage":12182,"ctaButton":373,"ctaLink":374},[329],{"data":12168,"content":12169,"nodeType":74},{},[12170,12176],{"data":12171,"content":12172,"nodeType":342},{},[12173],{"data":12174,"marks":12175,"value":341,"nodeType":82},{},[],{"data":12177,"content":12178,"nodeType":87},{},[12179],{"data":12180,"marks":12181,"value":349,"nodeType":82},{},[],{"metadata":12183,"sys":12186,"fields":12191},{"tags":12184,"concepts":12185},[],[],{"space":12187,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12189,"publishedVersion":62,"revision":44,"locale":29},{"sys":12188},{"type":12,"linkType":13,"id":14},{"sys":12190},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12192},{"url":365,"details":12193,"fileName":371,"contentType":372},{"size":367,"image":12194},{"width":369,"height":370},{"sys":12196,"fields":12199},{"id":12197,"createdAt":12198},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":12200,"slug":12201,"articleIntro":12200,"category":12202},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[12203],{"metadata":12204,"sys":12207,"fields":12214},{"tags":12205,"concepts":12206},[],[],{"space":12208,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12210,"publishedVersion":320,"revision":62,"contentType":12212,"locale":29},{"sys":12209},{"type":12,"linkType":13,"id":14},{"sys":12211},{"id":21,"type":12,"linkType":22},{"sys":12213},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12215,"metaTitle":330,"metaDescription":331,"mainTitle":12216,"subtitle":350,"heroImage":12231,"ctaButton":373,"ctaLink":374},[329],{"data":12217,"content":12218,"nodeType":74},{},[12219,12225],{"data":12220,"content":12221,"nodeType":342},{},[12222],{"data":12223,"marks":12224,"value":341,"nodeType":82},{},[],{"data":12226,"content":12227,"nodeType":87},{},[12228],{"data":12229,"marks":12230,"value":349,"nodeType":82},{},[],{"metadata":12232,"sys":12235,"fields":12240},{"tags":12233,"concepts":12234},[],[],{"space":12236,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12238,"publishedVersion":62,"revision":44,"locale":29},{"sys":12237},{"type":12,"linkType":13,"id":14},{"sys":12239},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12241},{"url":365,"details":12242,"fileName":371,"contentType":372},{"size":367,"image":12243},{"width":369,"height":370},{"sys":12245,"fields":12248},{"id":12246,"createdAt":12247},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":12249,"slug":12250,"articleIntro":12249,"category":12251},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[12252],{"metadata":12253,"sys":12256,"fields":12263},{"tags":12254,"concepts":12255},[],[],{"space":12257,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12259,"publishedVersion":320,"revision":62,"contentType":12261,"locale":29},{"sys":12258},{"type":12,"linkType":13,"id":14},{"sys":12260},{"id":21,"type":12,"linkType":22},{"sys":12262},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12264,"metaTitle":330,"metaDescription":331,"mainTitle":12265,"subtitle":350,"heroImage":12280,"ctaButton":373,"ctaLink":374},[329],{"data":12266,"content":12267,"nodeType":74},{},[12268,12274],{"data":12269,"content":12270,"nodeType":342},{},[12271],{"data":12272,"marks":12273,"value":341,"nodeType":82},{},[],{"data":12275,"content":12276,"nodeType":87},{},[12277],{"data":12278,"marks":12279,"value":349,"nodeType":82},{},[],{"metadata":12281,"sys":12284,"fields":12289},{"tags":12282,"concepts":12283},[],[],{"space":12285,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12287,"publishedVersion":62,"revision":44,"locale":29},{"sys":12286},{"type":12,"linkType":13,"id":14},{"sys":12288},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12290},{"url":365,"details":12291,"fileName":371,"contentType":372},{"size":367,"image":12292},{"width":369,"height":370},{"sys":12294,"fields":12297},{"id":12295,"createdAt":12296},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":12298,"slug":12299,"articleIntro":-1,"category":12300},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[12301],{"metadata":12302,"sys":12305,"fields":12312},{"tags":12303,"concepts":12304},[],[],{"space":12306,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12308,"publishedVersion":320,"revision":62,"contentType":12310,"locale":29},{"sys":12307},{"type":12,"linkType":13,"id":14},{"sys":12309},{"id":21,"type":12,"linkType":22},{"sys":12311},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12313,"metaTitle":330,"metaDescription":331,"mainTitle":12314,"subtitle":350,"heroImage":12329,"ctaButton":373,"ctaLink":374},[329],{"data":12315,"content":12316,"nodeType":74},{},[12317,12323],{"data":12318,"content":12319,"nodeType":342},{},[12320],{"data":12321,"marks":12322,"value":341,"nodeType":82},{},[],{"data":12324,"content":12325,"nodeType":87},{},[12326],{"data":12327,"marks":12328,"value":349,"nodeType":82},{},[],{"metadata":12330,"sys":12333,"fields":12338},{"tags":12331,"concepts":12332},[],[],{"space":12334,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12336,"publishedVersion":62,"revision":44,"locale":29},{"sys":12335},{"type":12,"linkType":13,"id":14},{"sys":12337},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12339},{"url":365,"details":12340,"fileName":371,"contentType":372},{"size":367,"image":12341},{"width":369,"height":370},{"sys":12343,"fields":12346},{"id":12344,"createdAt":12345},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":12347,"slug":12348,"articleIntro":-1,"category":12349},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[12350],{"metadata":12351,"sys":12354,"fields":12361},{"tags":12352,"concepts":12353},[],[],{"space":12355,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12357,"publishedVersion":320,"revision":62,"contentType":12359,"locale":29},{"sys":12356},{"type":12,"linkType":13,"id":14},{"sys":12358},{"id":21,"type":12,"linkType":22},{"sys":12360},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12362,"metaTitle":330,"metaDescription":331,"mainTitle":12363,"subtitle":350,"heroImage":12378,"ctaButton":373,"ctaLink":374},[329],{"data":12364,"content":12365,"nodeType":74},{},[12366,12372],{"data":12367,"content":12368,"nodeType":342},{},[12369],{"data":12370,"marks":12371,"value":341,"nodeType":82},{},[],{"data":12373,"content":12374,"nodeType":87},{},[12375],{"data":12376,"marks":12377,"value":349,"nodeType":82},{},[],{"metadata":12379,"sys":12382,"fields":12387},{"tags":12380,"concepts":12381},[],[],{"space":12383,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12385,"publishedVersion":62,"revision":44,"locale":29},{"sys":12384},{"type":12,"linkType":13,"id":14},{"sys":12386},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12388},{"url":365,"details":12389,"fileName":371,"contentType":372},{"size":367,"image":12390},{"width":369,"height":370},{"sys":12392,"fields":12395},{"id":12393,"createdAt":12394},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":12396,"slug":12397,"articleIntro":-1,"category":12398},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[12399],{"metadata":12400,"sys":12403,"fields":12410},{"tags":12401,"concepts":12402},[],[],{"space":12404,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12406,"publishedVersion":320,"revision":62,"contentType":12408,"locale":29},{"sys":12405},{"type":12,"linkType":13,"id":14},{"sys":12407},{"id":21,"type":12,"linkType":22},{"sys":12409},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12411,"metaTitle":330,"metaDescription":331,"mainTitle":12412,"subtitle":350,"heroImage":12427,"ctaButton":373,"ctaLink":374},[329],{"data":12413,"content":12414,"nodeType":74},{},[12415,12421],{"data":12416,"content":12417,"nodeType":342},{},[12418],{"data":12419,"marks":12420,"value":341,"nodeType":82},{},[],{"data":12422,"content":12423,"nodeType":87},{},[12424],{"data":12425,"marks":12426,"value":349,"nodeType":82},{},[],{"metadata":12428,"sys":12431,"fields":12436},{"tags":12429,"concepts":12430},[],[],{"space":12432,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12434,"publishedVersion":62,"revision":44,"locale":29},{"sys":12433},{"type":12,"linkType":13,"id":14},{"sys":12435},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12437},{"url":365,"details":12438,"fileName":371,"contentType":372},{"size":367,"image":12439},{"width":369,"height":370},{"sys":12441,"fields":12444},{"id":12442,"createdAt":12443},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":12445,"slug":12446,"articleIntro":12445,"category":12447},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[12448],{"metadata":12449,"sys":12452,"fields":12459},{"tags":12450,"concepts":12451},[],[],{"space":12453,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12455,"publishedVersion":320,"revision":62,"contentType":12457,"locale":29},{"sys":12454},{"type":12,"linkType":13,"id":14},{"sys":12456},{"id":21,"type":12,"linkType":22},{"sys":12458},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12460,"metaTitle":330,"metaDescription":331,"mainTitle":12461,"subtitle":350,"heroImage":12476,"ctaButton":373,"ctaLink":374},[329],{"data":12462,"content":12463,"nodeType":74},{},[12464,12470],{"data":12465,"content":12466,"nodeType":342},{},[12467],{"data":12468,"marks":12469,"value":341,"nodeType":82},{},[],{"data":12471,"content":12472,"nodeType":87},{},[12473],{"data":12474,"marks":12475,"value":349,"nodeType":82},{},[],{"metadata":12477,"sys":12480,"fields":12485},{"tags":12478,"concepts":12479},[],[],{"space":12481,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12483,"publishedVersion":62,"revision":44,"locale":29},{"sys":12482},{"type":12,"linkType":13,"id":14},{"sys":12484},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12486},{"url":365,"details":12487,"fileName":371,"contentType":372},{"size":367,"image":12488},{"width":369,"height":370},{"sys":12490,"fields":12493},{"id":12491,"createdAt":12492},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":12494,"slug":12495,"articleIntro":12494,"category":12496},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[12497],{"metadata":12498,"sys":12501,"fields":12508},{"tags":12499,"concepts":12500},[],[],{"space":12502,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12504,"publishedVersion":320,"revision":62,"contentType":12506,"locale":29},{"sys":12503},{"type":12,"linkType":13,"id":14},{"sys":12505},{"id":21,"type":12,"linkType":22},{"sys":12507},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12509,"metaTitle":330,"metaDescription":331,"mainTitle":12510,"subtitle":350,"heroImage":12525,"ctaButton":373,"ctaLink":374},[329],{"data":12511,"content":12512,"nodeType":74},{},[12513,12519],{"data":12514,"content":12515,"nodeType":342},{},[12516],{"data":12517,"marks":12518,"value":341,"nodeType":82},{},[],{"data":12520,"content":12521,"nodeType":87},{},[12522],{"data":12523,"marks":12524,"value":349,"nodeType":82},{},[],{"metadata":12526,"sys":12529,"fields":12534},{"tags":12527,"concepts":12528},[],[],{"space":12530,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12532,"publishedVersion":62,"revision":44,"locale":29},{"sys":12531},{"type":12,"linkType":13,"id":14},{"sys":12533},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12535},{"url":365,"details":12536,"fileName":371,"contentType":372},{"size":367,"image":12537},{"width":369,"height":370},{"sys":12539,"fields":12542},{"id":12540,"createdAt":12541},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":12543,"slug":12544,"articleIntro":12543,"category":12545},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[12546],{"metadata":12547,"sys":12550,"fields":12557},{"tags":12548,"concepts":12549},[],[],{"space":12551,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12553,"publishedVersion":320,"revision":62,"contentType":12555,"locale":29},{"sys":12552},{"type":12,"linkType":13,"id":14},{"sys":12554},{"id":21,"type":12,"linkType":22},{"sys":12556},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12558,"metaTitle":330,"metaDescription":331,"mainTitle":12559,"subtitle":350,"heroImage":12574,"ctaButton":373,"ctaLink":374},[329],{"data":12560,"content":12561,"nodeType":74},{},[12562,12568],{"data":12563,"content":12564,"nodeType":342},{},[12565],{"data":12566,"marks":12567,"value":341,"nodeType":82},{},[],{"data":12569,"content":12570,"nodeType":87},{},[12571],{"data":12572,"marks":12573,"value":349,"nodeType":82},{},[],{"metadata":12575,"sys":12578,"fields":12583},{"tags":12576,"concepts":12577},[],[],{"space":12579,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12581,"publishedVersion":62,"revision":44,"locale":29},{"sys":12580},{"type":12,"linkType":13,"id":14},{"sys":12582},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12584},{"url":365,"details":12585,"fileName":371,"contentType":372},{"size":367,"image":12586},{"width":369,"height":370},{"sys":12588,"fields":12591},{"id":12589,"createdAt":12590},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":12592,"slug":12593,"articleIntro":12592,"category":12594},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[12595],{"metadata":12596,"sys":12599,"fields":12606},{"tags":12597,"concepts":12598},[],[],{"space":12600,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12602,"publishedVersion":320,"revision":62,"contentType":12604,"locale":29},{"sys":12601},{"type":12,"linkType":13,"id":14},{"sys":12603},{"id":21,"type":12,"linkType":22},{"sys":12605},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12607,"metaTitle":330,"metaDescription":331,"mainTitle":12608,"subtitle":350,"heroImage":12623,"ctaButton":373,"ctaLink":374},[329],{"data":12609,"content":12610,"nodeType":74},{},[12611,12617],{"data":12612,"content":12613,"nodeType":342},{},[12614],{"data":12615,"marks":12616,"value":341,"nodeType":82},{},[],{"data":12618,"content":12619,"nodeType":87},{},[12620],{"data":12621,"marks":12622,"value":349,"nodeType":82},{},[],{"metadata":12624,"sys":12627,"fields":12632},{"tags":12625,"concepts":12626},[],[],{"space":12628,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12630,"publishedVersion":62,"revision":44,"locale":29},{"sys":12629},{"type":12,"linkType":13,"id":14},{"sys":12631},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12633},{"url":365,"details":12634,"fileName":371,"contentType":372},{"size":367,"image":12635},{"width":369,"height":370},{"sys":12637,"fields":12640},{"id":12638,"createdAt":12639},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":12641,"slug":12642,"articleIntro":12641,"category":12643},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[12644],{"metadata":12645,"sys":12648,"fields":12655},{"tags":12646,"concepts":12647},[],[],{"space":12649,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12651,"publishedVersion":320,"revision":62,"contentType":12653,"locale":29},{"sys":12650},{"type":12,"linkType":13,"id":14},{"sys":12652},{"id":21,"type":12,"linkType":22},{"sys":12654},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12656,"metaTitle":330,"metaDescription":331,"mainTitle":12657,"subtitle":350,"heroImage":12672,"ctaButton":373,"ctaLink":374},[329],{"data":12658,"content":12659,"nodeType":74},{},[12660,12666],{"data":12661,"content":12662,"nodeType":342},{},[12663],{"data":12664,"marks":12665,"value":341,"nodeType":82},{},[],{"data":12667,"content":12668,"nodeType":87},{},[12669],{"data":12670,"marks":12671,"value":349,"nodeType":82},{},[],{"metadata":12673,"sys":12676,"fields":12681},{"tags":12674,"concepts":12675},[],[],{"space":12677,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12679,"publishedVersion":62,"revision":44,"locale":29},{"sys":12678},{"type":12,"linkType":13,"id":14},{"sys":12680},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12682},{"url":365,"details":12683,"fileName":371,"contentType":372},{"size":367,"image":12684},{"width":369,"height":370},{"sys":12686,"fields":12689},{"id":12687,"createdAt":12688},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":12690,"slug":12691,"articleIntro":12690,"category":12692},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[12693],{"metadata":12694,"sys":12697,"fields":12704},{"tags":12695,"concepts":12696},[],[],{"space":12698,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12700,"publishedVersion":320,"revision":62,"contentType":12702,"locale":29},{"sys":12699},{"type":12,"linkType":13,"id":14},{"sys":12701},{"id":21,"type":12,"linkType":22},{"sys":12703},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12705,"metaTitle":330,"metaDescription":331,"mainTitle":12706,"subtitle":350,"heroImage":12721,"ctaButton":373,"ctaLink":374},[329],{"data":12707,"content":12708,"nodeType":74},{},[12709,12715],{"data":12710,"content":12711,"nodeType":342},{},[12712],{"data":12713,"marks":12714,"value":341,"nodeType":82},{},[],{"data":12716,"content":12717,"nodeType":87},{},[12718],{"data":12719,"marks":12720,"value":349,"nodeType":82},{},[],{"metadata":12722,"sys":12725,"fields":12730},{"tags":12723,"concepts":12724},[],[],{"space":12726,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12728,"publishedVersion":62,"revision":44,"locale":29},{"sys":12727},{"type":12,"linkType":13,"id":14},{"sys":12729},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12731},{"url":365,"details":12732,"fileName":371,"contentType":372},{"size":367,"image":12733},{"width":369,"height":370},{"sys":12735,"fields":12738},{"id":12736,"createdAt":12737},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":12739,"slug":12740,"articleIntro":12739,"category":12741},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[12742],{"metadata":12743,"sys":12746,"fields":12753},{"tags":12744,"concepts":12745},[],[],{"space":12747,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12749,"publishedVersion":320,"revision":62,"contentType":12751,"locale":29},{"sys":12748},{"type":12,"linkType":13,"id":14},{"sys":12750},{"id":21,"type":12,"linkType":22},{"sys":12752},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12754,"metaTitle":330,"metaDescription":331,"mainTitle":12755,"subtitle":350,"heroImage":12770,"ctaButton":373,"ctaLink":374},[329],{"data":12756,"content":12757,"nodeType":74},{},[12758,12764],{"data":12759,"content":12760,"nodeType":342},{},[12761],{"data":12762,"marks":12763,"value":341,"nodeType":82},{},[],{"data":12765,"content":12766,"nodeType":87},{},[12767],{"data":12768,"marks":12769,"value":349,"nodeType":82},{},[],{"metadata":12771,"sys":12774,"fields":12779},{"tags":12772,"concepts":12773},[],[],{"space":12775,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12777,"publishedVersion":62,"revision":44,"locale":29},{"sys":12776},{"type":12,"linkType":13,"id":14},{"sys":12778},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12780},{"url":365,"details":12781,"fileName":371,"contentType":372},{"size":367,"image":12782},{"width":369,"height":370},{"sys":12784,"fields":12787},{"id":12785,"createdAt":12786},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":12788,"slug":12789,"articleIntro":12788,"category":12790},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[12791],{"metadata":12792,"sys":12795,"fields":12802},{"tags":12793,"concepts":12794},[],[],{"space":12796,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12798,"publishedVersion":320,"revision":62,"contentType":12800,"locale":29},{"sys":12797},{"type":12,"linkType":13,"id":14},{"sys":12799},{"id":21,"type":12,"linkType":22},{"sys":12801},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12803,"metaTitle":330,"metaDescription":331,"mainTitle":12804,"subtitle":350,"heroImage":12819,"ctaButton":373,"ctaLink":374},[329],{"data":12805,"content":12806,"nodeType":74},{},[12807,12813],{"data":12808,"content":12809,"nodeType":342},{},[12810],{"data":12811,"marks":12812,"value":341,"nodeType":82},{},[],{"data":12814,"content":12815,"nodeType":87},{},[12816],{"data":12817,"marks":12818,"value":349,"nodeType":82},{},[],{"metadata":12820,"sys":12823,"fields":12828},{"tags":12821,"concepts":12822},[],[],{"space":12824,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12826,"publishedVersion":62,"revision":44,"locale":29},{"sys":12825},{"type":12,"linkType":13,"id":14},{"sys":12827},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12829},{"url":365,"details":12830,"fileName":371,"contentType":372},{"size":367,"image":12831},{"width":369,"height":370},{"sys":12833,"fields":12836},{"id":12834,"createdAt":12835},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":12837,"slug":12838,"articleIntro":12837,"category":12839},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[12840],{"metadata":12841,"sys":12844,"fields":12851},{"tags":12842,"concepts":12843},[],[],{"space":12845,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12847,"publishedVersion":320,"revision":62,"contentType":12849,"locale":29},{"sys":12846},{"type":12,"linkType":13,"id":14},{"sys":12848},{"id":21,"type":12,"linkType":22},{"sys":12850},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12852,"metaTitle":330,"metaDescription":331,"mainTitle":12853,"subtitle":350,"heroImage":12868,"ctaButton":373,"ctaLink":374},[329],{"data":12854,"content":12855,"nodeType":74},{},[12856,12862],{"data":12857,"content":12858,"nodeType":342},{},[12859],{"data":12860,"marks":12861,"value":341,"nodeType":82},{},[],{"data":12863,"content":12864,"nodeType":87},{},[12865],{"data":12866,"marks":12867,"value":349,"nodeType":82},{},[],{"metadata":12869,"sys":12872,"fields":12877},{"tags":12870,"concepts":12871},[],[],{"space":12873,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12875,"publishedVersion":62,"revision":44,"locale":29},{"sys":12874},{"type":12,"linkType":13,"id":14},{"sys":12876},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12878},{"url":365,"details":12879,"fileName":371,"contentType":372},{"size":367,"image":12880},{"width":369,"height":370},{"sys":12882,"fields":12885},{"id":12883,"createdAt":12884},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":12886,"slug":12887,"articleIntro":12886,"category":12888},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[12889],{"metadata":12890,"sys":12893,"fields":12900},{"tags":12891,"concepts":12892},[],[],{"space":12894,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12896,"publishedVersion":320,"revision":62,"contentType":12898,"locale":29},{"sys":12895},{"type":12,"linkType":13,"id":14},{"sys":12897},{"id":21,"type":12,"linkType":22},{"sys":12899},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12901,"metaTitle":330,"metaDescription":331,"mainTitle":12902,"subtitle":350,"heroImage":12917,"ctaButton":373,"ctaLink":374},[329],{"data":12903,"content":12904,"nodeType":74},{},[12905,12911],{"data":12906,"content":12907,"nodeType":342},{},[12908],{"data":12909,"marks":12910,"value":341,"nodeType":82},{},[],{"data":12912,"content":12913,"nodeType":87},{},[12914],{"data":12915,"marks":12916,"value":349,"nodeType":82},{},[],{"metadata":12918,"sys":12921,"fields":12926},{"tags":12919,"concepts":12920},[],[],{"space":12922,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12924,"publishedVersion":62,"revision":44,"locale":29},{"sys":12923},{"type":12,"linkType":13,"id":14},{"sys":12925},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12927},{"url":365,"details":12928,"fileName":371,"contentType":372},{"size":367,"image":12929},{"width":369,"height":370},{"sys":12931,"fields":12934},{"id":12932,"createdAt":12933},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":12935,"slug":12936,"articleIntro":12935,"category":12937},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[12938],{"metadata":12939,"sys":12942,"fields":12949},{"tags":12940,"concepts":12941},[],[],{"space":12943,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12945,"publishedVersion":320,"revision":62,"contentType":12947,"locale":29},{"sys":12944},{"type":12,"linkType":13,"id":14},{"sys":12946},{"id":21,"type":12,"linkType":22},{"sys":12948},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12950,"metaTitle":330,"metaDescription":331,"mainTitle":12951,"subtitle":350,"heroImage":12966,"ctaButton":373,"ctaLink":374},[329],{"data":12952,"content":12953,"nodeType":74},{},[12954,12960],{"data":12955,"content":12956,"nodeType":342},{},[12957],{"data":12958,"marks":12959,"value":341,"nodeType":82},{},[],{"data":12961,"content":12962,"nodeType":87},{},[12963],{"data":12964,"marks":12965,"value":349,"nodeType":82},{},[],{"metadata":12967,"sys":12970,"fields":12975},{"tags":12968,"concepts":12969},[],[],{"space":12971,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":12973,"publishedVersion":62,"revision":44,"locale":29},{"sys":12972},{"type":12,"linkType":13,"id":14},{"sys":12974},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":12976},{"url":365,"details":12977,"fileName":371,"contentType":372},{"size":367,"image":12978},{"width":369,"height":370},{"sys":12980,"fields":12983},{"id":12981,"createdAt":12982},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":12984,"slug":12985,"articleIntro":12984,"category":12986},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[12987],{"metadata":12988,"sys":12991,"fields":12998},{"tags":12989,"concepts":12990},[],[],{"space":12992,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":12994,"publishedVersion":320,"revision":62,"contentType":12996,"locale":29},{"sys":12993},{"type":12,"linkType":13,"id":14},{"sys":12995},{"id":21,"type":12,"linkType":22},{"sys":12997},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":12999,"metaTitle":330,"metaDescription":331,"mainTitle":13000,"subtitle":350,"heroImage":13015,"ctaButton":373,"ctaLink":374},[329],{"data":13001,"content":13002,"nodeType":74},{},[13003,13009],{"data":13004,"content":13005,"nodeType":342},{},[13006],{"data":13007,"marks":13008,"value":341,"nodeType":82},{},[],{"data":13010,"content":13011,"nodeType":87},{},[13012],{"data":13013,"marks":13014,"value":349,"nodeType":82},{},[],{"metadata":13016,"sys":13019,"fields":13024},{"tags":13017,"concepts":13018},[],[],{"space":13020,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13022,"publishedVersion":62,"revision":44,"locale":29},{"sys":13021},{"type":12,"linkType":13,"id":14},{"sys":13023},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13025},{"url":365,"details":13026,"fileName":371,"contentType":372},{"size":367,"image":13027},{"width":369,"height":370},{"sys":13029,"fields":13032},{"id":13030,"createdAt":13031},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":13033,"slug":13034,"articleIntro":13033,"category":13035},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[13036],{"metadata":13037,"sys":13040,"fields":13047},{"tags":13038,"concepts":13039},[],[],{"space":13041,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13043,"publishedVersion":320,"revision":62,"contentType":13045,"locale":29},{"sys":13042},{"type":12,"linkType":13,"id":14},{"sys":13044},{"id":21,"type":12,"linkType":22},{"sys":13046},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13048,"metaTitle":330,"metaDescription":331,"mainTitle":13049,"subtitle":350,"heroImage":13064,"ctaButton":373,"ctaLink":374},[329],{"data":13050,"content":13051,"nodeType":74},{},[13052,13058],{"data":13053,"content":13054,"nodeType":342},{},[13055],{"data":13056,"marks":13057,"value":341,"nodeType":82},{},[],{"data":13059,"content":13060,"nodeType":87},{},[13061],{"data":13062,"marks":13063,"value":349,"nodeType":82},{},[],{"metadata":13065,"sys":13068,"fields":13073},{"tags":13066,"concepts":13067},[],[],{"space":13069,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13071,"publishedVersion":62,"revision":44,"locale":29},{"sys":13070},{"type":12,"linkType":13,"id":14},{"sys":13072},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13074},{"url":365,"details":13075,"fileName":371,"contentType":372},{"size":367,"image":13076},{"width":369,"height":370},{"sys":13078,"fields":13081},{"id":13079,"createdAt":13080},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":13082,"slug":13083,"articleIntro":13082,"category":13084},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[13085],{"metadata":13086,"sys":13089,"fields":13096},{"tags":13087,"concepts":13088},[],[],{"space":13090,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13092,"publishedVersion":320,"revision":62,"contentType":13094,"locale":29},{"sys":13091},{"type":12,"linkType":13,"id":14},{"sys":13093},{"id":21,"type":12,"linkType":22},{"sys":13095},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13097,"metaTitle":330,"metaDescription":331,"mainTitle":13098,"subtitle":350,"heroImage":13113,"ctaButton":373,"ctaLink":374},[329],{"data":13099,"content":13100,"nodeType":74},{},[13101,13107],{"data":13102,"content":13103,"nodeType":342},{},[13104],{"data":13105,"marks":13106,"value":341,"nodeType":82},{},[],{"data":13108,"content":13109,"nodeType":87},{},[13110],{"data":13111,"marks":13112,"value":349,"nodeType":82},{},[],{"metadata":13114,"sys":13117,"fields":13122},{"tags":13115,"concepts":13116},[],[],{"space":13118,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13120,"publishedVersion":62,"revision":44,"locale":29},{"sys":13119},{"type":12,"linkType":13,"id":14},{"sys":13121},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13123},{"url":365,"details":13124,"fileName":371,"contentType":372},{"size":367,"image":13125},{"width":369,"height":370},{"sys":13127,"fields":13130},{"id":13128,"createdAt":13129},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":13131,"slug":13132,"articleIntro":13131,"category":13133},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[13134],{"metadata":13135,"sys":13138,"fields":13145},{"tags":13136,"concepts":13137},[],[],{"space":13139,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13141,"publishedVersion":320,"revision":62,"contentType":13143,"locale":29},{"sys":13140},{"type":12,"linkType":13,"id":14},{"sys":13142},{"id":21,"type":12,"linkType":22},{"sys":13144},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13146,"metaTitle":330,"metaDescription":331,"mainTitle":13147,"subtitle":350,"heroImage":13162,"ctaButton":373,"ctaLink":374},[329],{"data":13148,"content":13149,"nodeType":74},{},[13150,13156],{"data":13151,"content":13152,"nodeType":342},{},[13153],{"data":13154,"marks":13155,"value":341,"nodeType":82},{},[],{"data":13157,"content":13158,"nodeType":87},{},[13159],{"data":13160,"marks":13161,"value":349,"nodeType":82},{},[],{"metadata":13163,"sys":13166,"fields":13171},{"tags":13164,"concepts":13165},[],[],{"space":13167,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13169,"publishedVersion":62,"revision":44,"locale":29},{"sys":13168},{"type":12,"linkType":13,"id":14},{"sys":13170},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13172},{"url":365,"details":13173,"fileName":371,"contentType":372},{"size":367,"image":13174},{"width":369,"height":370},{"sys":13176,"fields":13179},{"id":13177,"createdAt":13178},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":13180,"slug":13181,"articleIntro":13180,"category":13182},"668 - Autres charges financières","compte-668-autres-charges-financieres",[13183],{"metadata":13184,"sys":13187,"fields":13194},{"tags":13185,"concepts":13186},[],[],{"space":13188,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13190,"publishedVersion":320,"revision":62,"contentType":13192,"locale":29},{"sys":13189},{"type":12,"linkType":13,"id":14},{"sys":13191},{"id":21,"type":12,"linkType":22},{"sys":13193},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13195,"metaTitle":330,"metaDescription":331,"mainTitle":13196,"subtitle":350,"heroImage":13211,"ctaButton":373,"ctaLink":374},[329],{"data":13197,"content":13198,"nodeType":74},{},[13199,13205],{"data":13200,"content":13201,"nodeType":342},{},[13202],{"data":13203,"marks":13204,"value":341,"nodeType":82},{},[],{"data":13206,"content":13207,"nodeType":87},{},[13208],{"data":13209,"marks":13210,"value":349,"nodeType":82},{},[],{"metadata":13212,"sys":13215,"fields":13220},{"tags":13213,"concepts":13214},[],[],{"space":13216,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13218,"publishedVersion":62,"revision":44,"locale":29},{"sys":13217},{"type":12,"linkType":13,"id":14},{"sys":13219},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13221},{"url":365,"details":13222,"fileName":371,"contentType":372},{"size":367,"image":13223},{"width":369,"height":370},{"sys":13225,"fields":13228},{"id":13226,"createdAt":13227},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":13229,"slug":13230,"articleIntro":13229,"category":13231},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[13232],{"metadata":13233,"sys":13236,"fields":13243},{"tags":13234,"concepts":13235},[],[],{"space":13237,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13239,"publishedVersion":320,"revision":62,"contentType":13241,"locale":29},{"sys":13238},{"type":12,"linkType":13,"id":14},{"sys":13240},{"id":21,"type":12,"linkType":22},{"sys":13242},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13244,"metaTitle":330,"metaDescription":331,"mainTitle":13245,"subtitle":350,"heroImage":13260,"ctaButton":373,"ctaLink":374},[329],{"data":13246,"content":13247,"nodeType":74},{},[13248,13254],{"data":13249,"content":13250,"nodeType":342},{},[13251],{"data":13252,"marks":13253,"value":341,"nodeType":82},{},[],{"data":13255,"content":13256,"nodeType":87},{},[13257],{"data":13258,"marks":13259,"value":349,"nodeType":82},{},[],{"metadata":13261,"sys":13264,"fields":13269},{"tags":13262,"concepts":13263},[],[],{"space":13265,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13267,"publishedVersion":62,"revision":44,"locale":29},{"sys":13266},{"type":12,"linkType":13,"id":14},{"sys":13268},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13270},{"url":365,"details":13271,"fileName":371,"contentType":372},{"size":367,"image":13272},{"width":369,"height":370},{"sys":13274,"fields":13277},{"id":13275,"createdAt":13276},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":13278,"slug":13279,"articleIntro":-1,"category":13280},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[13281],{"metadata":13282,"sys":13285,"fields":13292},{"tags":13283,"concepts":13284},[],[],{"space":13286,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13288,"publishedVersion":320,"revision":62,"contentType":13290,"locale":29},{"sys":13287},{"type":12,"linkType":13,"id":14},{"sys":13289},{"id":21,"type":12,"linkType":22},{"sys":13291},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13293,"metaTitle":330,"metaDescription":331,"mainTitle":13294,"subtitle":350,"heroImage":13309,"ctaButton":373,"ctaLink":374},[329],{"data":13295,"content":13296,"nodeType":74},{},[13297,13303],{"data":13298,"content":13299,"nodeType":342},{},[13300],{"data":13301,"marks":13302,"value":341,"nodeType":82},{},[],{"data":13304,"content":13305,"nodeType":87},{},[13306],{"data":13307,"marks":13308,"value":349,"nodeType":82},{},[],{"metadata":13310,"sys":13313,"fields":13318},{"tags":13311,"concepts":13312},[],[],{"space":13314,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13316,"publishedVersion":62,"revision":44,"locale":29},{"sys":13315},{"type":12,"linkType":13,"id":14},{"sys":13317},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13319},{"url":365,"details":13320,"fileName":371,"contentType":372},{"size":367,"image":13321},{"width":369,"height":370},{"sys":13323,"fields":13326},{"id":13324,"createdAt":13325},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":13327,"slug":13328,"articleIntro":13327,"category":13329},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[13330],{"metadata":13331,"sys":13334,"fields":13341},{"tags":13332,"concepts":13333},[],[],{"space":13335,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13337,"publishedVersion":320,"revision":62,"contentType":13339,"locale":29},{"sys":13336},{"type":12,"linkType":13,"id":14},{"sys":13338},{"id":21,"type":12,"linkType":22},{"sys":13340},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13342,"metaTitle":330,"metaDescription":331,"mainTitle":13343,"subtitle":350,"heroImage":13358,"ctaButton":373,"ctaLink":374},[329],{"data":13344,"content":13345,"nodeType":74},{},[13346,13352],{"data":13347,"content":13348,"nodeType":342},{},[13349],{"data":13350,"marks":13351,"value":341,"nodeType":82},{},[],{"data":13353,"content":13354,"nodeType":87},{},[13355],{"data":13356,"marks":13357,"value":349,"nodeType":82},{},[],{"metadata":13359,"sys":13362,"fields":13367},{"tags":13360,"concepts":13361},[],[],{"space":13363,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13365,"publishedVersion":62,"revision":44,"locale":29},{"sys":13364},{"type":12,"linkType":13,"id":14},{"sys":13366},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13368},{"url":365,"details":13369,"fileName":371,"contentType":372},{"size":367,"image":13370},{"width":369,"height":370},{"sys":13372,"fields":13375},{"id":13373,"createdAt":13374},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":13376,"slug":13377,"articleIntro":13376,"category":13378},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[13379],{"metadata":13380,"sys":13383,"fields":13390},{"tags":13381,"concepts":13382},[],[],{"space":13384,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13386,"publishedVersion":320,"revision":62,"contentType":13388,"locale":29},{"sys":13385},{"type":12,"linkType":13,"id":14},{"sys":13387},{"id":21,"type":12,"linkType":22},{"sys":13389},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13391,"metaTitle":330,"metaDescription":331,"mainTitle":13392,"subtitle":350,"heroImage":13407,"ctaButton":373,"ctaLink":374},[329],{"data":13393,"content":13394,"nodeType":74},{},[13395,13401],{"data":13396,"content":13397,"nodeType":342},{},[13398],{"data":13399,"marks":13400,"value":341,"nodeType":82},{},[],{"data":13402,"content":13403,"nodeType":87},{},[13404],{"data":13405,"marks":13406,"value":349,"nodeType":82},{},[],{"metadata":13408,"sys":13411,"fields":13416},{"tags":13409,"concepts":13410},[],[],{"space":13412,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13414,"publishedVersion":62,"revision":44,"locale":29},{"sys":13413},{"type":12,"linkType":13,"id":14},{"sys":13415},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13417},{"url":365,"details":13418,"fileName":371,"contentType":372},{"size":367,"image":13419},{"width":369,"height":370},{"sys":13421,"fields":13424},{"id":13422,"createdAt":13423},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":13425,"slug":13426,"articleIntro":13425,"category":13427},"6378 - Taxes diverses","compte-6378-taxes-diverses",[13428],{"metadata":13429,"sys":13432,"fields":13439},{"tags":13430,"concepts":13431},[],[],{"space":13433,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13435,"publishedVersion":320,"revision":62,"contentType":13437,"locale":29},{"sys":13434},{"type":12,"linkType":13,"id":14},{"sys":13436},{"id":21,"type":12,"linkType":22},{"sys":13438},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13440,"metaTitle":330,"metaDescription":331,"mainTitle":13441,"subtitle":350,"heroImage":13456,"ctaButton":373,"ctaLink":374},[329],{"data":13442,"content":13443,"nodeType":74},{},[13444,13450],{"data":13445,"content":13446,"nodeType":342},{},[13447],{"data":13448,"marks":13449,"value":341,"nodeType":82},{},[],{"data":13451,"content":13452,"nodeType":87},{},[13453],{"data":13454,"marks":13455,"value":349,"nodeType":82},{},[],{"metadata":13457,"sys":13460,"fields":13465},{"tags":13458,"concepts":13459},[],[],{"space":13461,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13463,"publishedVersion":62,"revision":44,"locale":29},{"sys":13462},{"type":12,"linkType":13,"id":14},{"sys":13464},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13466},{"url":365,"details":13467,"fileName":371,"contentType":372},{"size":367,"image":13468},{"width":369,"height":370},{"sys":13470,"fields":13473},{"id":13471,"createdAt":13472},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":13474,"slug":13475,"articleIntro":13474,"category":13476},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[13477],{"metadata":13478,"sys":13481,"fields":13488},{"tags":13479,"concepts":13480},[],[],{"space":13482,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13484,"publishedVersion":320,"revision":62,"contentType":13486,"locale":29},{"sys":13483},{"type":12,"linkType":13,"id":14},{"sys":13485},{"id":21,"type":12,"linkType":22},{"sys":13487},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13489,"metaTitle":330,"metaDescription":331,"mainTitle":13490,"subtitle":350,"heroImage":13505,"ctaButton":373,"ctaLink":374},[329],{"data":13491,"content":13492,"nodeType":74},{},[13493,13499],{"data":13494,"content":13495,"nodeType":342},{},[13496],{"data":13497,"marks":13498,"value":341,"nodeType":82},{},[],{"data":13500,"content":13501,"nodeType":87},{},[13502],{"data":13503,"marks":13504,"value":349,"nodeType":82},{},[],{"metadata":13506,"sys":13509,"fields":13514},{"tags":13507,"concepts":13508},[],[],{"space":13510,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13512,"publishedVersion":62,"revision":44,"locale":29},{"sys":13511},{"type":12,"linkType":13,"id":14},{"sys":13513},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13515},{"url":365,"details":13516,"fileName":371,"contentType":372},{"size":367,"image":13517},{"width":369,"height":370},{"sys":13519,"fields":13522},{"id":13520,"createdAt":13521},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":13523,"slug":13524,"articleIntro":13523,"category":13525},"331 - Produits en cours","compte-331-produits-en-cours",[13526],{"metadata":13527,"sys":13530,"fields":13537},{"tags":13528,"concepts":13529},[],[],{"space":13531,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13533,"publishedVersion":320,"revision":62,"contentType":13535,"locale":29},{"sys":13532},{"type":12,"linkType":13,"id":14},{"sys":13534},{"id":21,"type":12,"linkType":22},{"sys":13536},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13538,"metaTitle":330,"metaDescription":331,"mainTitle":13539,"subtitle":350,"heroImage":13554,"ctaButton":373,"ctaLink":374},[329],{"data":13540,"content":13541,"nodeType":74},{},[13542,13548],{"data":13543,"content":13544,"nodeType":342},{},[13545],{"data":13546,"marks":13547,"value":341,"nodeType":82},{},[],{"data":13549,"content":13550,"nodeType":87},{},[13551],{"data":13552,"marks":13553,"value":349,"nodeType":82},{},[],{"metadata":13555,"sys":13558,"fields":13563},{"tags":13556,"concepts":13557},[],[],{"space":13559,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13561,"publishedVersion":62,"revision":44,"locale":29},{"sys":13560},{"type":12,"linkType":13,"id":14},{"sys":13562},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13564},{"url":365,"details":13565,"fileName":371,"contentType":372},{"size":367,"image":13566},{"width":369,"height":370},{"sys":13568,"fields":13571},{"id":13569,"createdAt":13570},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":13572,"slug":13573,"articleIntro":13572,"category":13574},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[13575],{"metadata":13576,"sys":13579,"fields":13586},{"tags":13577,"concepts":13578},[],[],{"space":13580,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13582,"publishedVersion":320,"revision":62,"contentType":13584,"locale":29},{"sys":13581},{"type":12,"linkType":13,"id":14},{"sys":13583},{"id":21,"type":12,"linkType":22},{"sys":13585},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13587,"metaTitle":330,"metaDescription":331,"mainTitle":13588,"subtitle":350,"heroImage":13603,"ctaButton":373,"ctaLink":374},[329],{"data":13589,"content":13590,"nodeType":74},{},[13591,13597],{"data":13592,"content":13593,"nodeType":342},{},[13594],{"data":13595,"marks":13596,"value":341,"nodeType":82},{},[],{"data":13598,"content":13599,"nodeType":87},{},[13600],{"data":13601,"marks":13602,"value":349,"nodeType":82},{},[],{"metadata":13604,"sys":13607,"fields":13612},{"tags":13605,"concepts":13606},[],[],{"space":13608,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13610,"publishedVersion":62,"revision":44,"locale":29},{"sys":13609},{"type":12,"linkType":13,"id":14},{"sys":13611},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13613},{"url":365,"details":13614,"fileName":371,"contentType":372},{"size":367,"image":13615},{"width":369,"height":370},{"sys":13617,"fields":13620},{"id":13618,"createdAt":13619},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":13621,"slug":13622,"articleIntro":13621,"category":13623},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[13624],{"metadata":13625,"sys":13628,"fields":13635},{"tags":13626,"concepts":13627},[],[],{"space":13629,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13631,"publishedVersion":320,"revision":62,"contentType":13633,"locale":29},{"sys":13630},{"type":12,"linkType":13,"id":14},{"sys":13632},{"id":21,"type":12,"linkType":22},{"sys":13634},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13636,"metaTitle":330,"metaDescription":331,"mainTitle":13637,"subtitle":350,"heroImage":13652,"ctaButton":373,"ctaLink":374},[329],{"data":13638,"content":13639,"nodeType":74},{},[13640,13646],{"data":13641,"content":13642,"nodeType":342},{},[13643],{"data":13644,"marks":13645,"value":341,"nodeType":82},{},[],{"data":13647,"content":13648,"nodeType":87},{},[13649],{"data":13650,"marks":13651,"value":349,"nodeType":82},{},[],{"metadata":13653,"sys":13656,"fields":13661},{"tags":13654,"concepts":13655},[],[],{"space":13657,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13659,"publishedVersion":62,"revision":44,"locale":29},{"sys":13658},{"type":12,"linkType":13,"id":14},{"sys":13660},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13662},{"url":365,"details":13663,"fileName":371,"contentType":372},{"size":367,"image":13664},{"width":369,"height":370},{"sys":13666,"fields":13669},{"id":13667,"createdAt":13668},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13670,"slug":13671,"articleIntro":13670,"category":13672},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13673],{"metadata":13674,"sys":13677,"fields":13684},{"tags":13675,"concepts":13676},[],[],{"space":13678,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13680,"publishedVersion":320,"revision":62,"contentType":13682,"locale":29},{"sys":13679},{"type":12,"linkType":13,"id":14},{"sys":13681},{"id":21,"type":12,"linkType":22},{"sys":13683},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13685,"metaTitle":330,"metaDescription":331,"mainTitle":13686,"subtitle":350,"heroImage":13701,"ctaButton":373,"ctaLink":374},[329],{"data":13687,"content":13688,"nodeType":74},{},[13689,13695],{"data":13690,"content":13691,"nodeType":342},{},[13692],{"data":13693,"marks":13694,"value":341,"nodeType":82},{},[],{"data":13696,"content":13697,"nodeType":87},{},[13698],{"data":13699,"marks":13700,"value":349,"nodeType":82},{},[],{"metadata":13702,"sys":13705,"fields":13710},{"tags":13703,"concepts":13704},[],[],{"space":13706,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13708,"publishedVersion":62,"revision":44,"locale":29},{"sys":13707},{"type":12,"linkType":13,"id":14},{"sys":13709},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13711},{"url":365,"details":13712,"fileName":371,"contentType":372},{"size":367,"image":13713},{"width":369,"height":370},{"sys":13715,"fields":13718},{"id":13716,"createdAt":13717},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":13719,"slug":13720,"articleIntro":13719,"category":13721},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[13722],{"metadata":13723,"sys":13726,"fields":13733},{"tags":13724,"concepts":13725},[],[],{"space":13727,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13729,"publishedVersion":320,"revision":62,"contentType":13731,"locale":29},{"sys":13728},{"type":12,"linkType":13,"id":14},{"sys":13730},{"id":21,"type":12,"linkType":22},{"sys":13732},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13734,"metaTitle":330,"metaDescription":331,"mainTitle":13735,"subtitle":350,"heroImage":13750,"ctaButton":373,"ctaLink":374},[329],{"data":13736,"content":13737,"nodeType":74},{},[13738,13744],{"data":13739,"content":13740,"nodeType":342},{},[13741],{"data":13742,"marks":13743,"value":341,"nodeType":82},{},[],{"data":13745,"content":13746,"nodeType":87},{},[13747],{"data":13748,"marks":13749,"value":349,"nodeType":82},{},[],{"metadata":13751,"sys":13754,"fields":13759},{"tags":13752,"concepts":13753},[],[],{"space":13755,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13757,"publishedVersion":62,"revision":44,"locale":29},{"sys":13756},{"type":12,"linkType":13,"id":14},{"sys":13758},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13760},{"url":365,"details":13761,"fileName":371,"contentType":372},{"size":367,"image":13762},{"width":369,"height":370},{"sys":13764,"fields":13767},{"id":13765,"createdAt":13766},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":13768,"slug":13769,"articleIntro":13768,"category":13770},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[13771],{"metadata":13772,"sys":13775,"fields":13782},{"tags":13773,"concepts":13774},[],[],{"space":13776,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13778,"publishedVersion":320,"revision":62,"contentType":13780,"locale":29},{"sys":13777},{"type":12,"linkType":13,"id":14},{"sys":13779},{"id":21,"type":12,"linkType":22},{"sys":13781},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13783,"metaTitle":330,"metaDescription":331,"mainTitle":13784,"subtitle":350,"heroImage":13799,"ctaButton":373,"ctaLink":374},[329],{"data":13785,"content":13786,"nodeType":74},{},[13787,13793],{"data":13788,"content":13789,"nodeType":342},{},[13790],{"data":13791,"marks":13792,"value":341,"nodeType":82},{},[],{"data":13794,"content":13795,"nodeType":87},{},[13796],{"data":13797,"marks":13798,"value":349,"nodeType":82},{},[],{"metadata":13800,"sys":13803,"fields":13808},{"tags":13801,"concepts":13802},[],[],{"space":13804,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13806,"publishedVersion":62,"revision":44,"locale":29},{"sys":13805},{"type":12,"linkType":13,"id":14},{"sys":13807},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13809},{"url":365,"details":13810,"fileName":371,"contentType":372},{"size":367,"image":13811},{"width":369,"height":370},{"sys":13813,"fields":13816},{"id":13814,"createdAt":13815},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":13817,"slug":13818,"articleIntro":-1,"category":13819},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[13820],{"metadata":13821,"sys":13824,"fields":13831},{"tags":13822,"concepts":13823},[],[],{"space":13825,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13827,"publishedVersion":320,"revision":62,"contentType":13829,"locale":29},{"sys":13826},{"type":12,"linkType":13,"id":14},{"sys":13828},{"id":21,"type":12,"linkType":22},{"sys":13830},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13832,"metaTitle":330,"metaDescription":331,"mainTitle":13833,"subtitle":350,"heroImage":13848,"ctaButton":373,"ctaLink":374},[329],{"data":13834,"content":13835,"nodeType":74},{},[13836,13842],{"data":13837,"content":13838,"nodeType":342},{},[13839],{"data":13840,"marks":13841,"value":341,"nodeType":82},{},[],{"data":13843,"content":13844,"nodeType":87},{},[13845],{"data":13846,"marks":13847,"value":349,"nodeType":82},{},[],{"metadata":13849,"sys":13852,"fields":13857},{"tags":13850,"concepts":13851},[],[],{"space":13853,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13855,"publishedVersion":62,"revision":44,"locale":29},{"sys":13854},{"type":12,"linkType":13,"id":14},{"sys":13856},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13858},{"url":365,"details":13859,"fileName":371,"contentType":372},{"size":367,"image":13860},{"width":369,"height":370},{"sys":13862,"fields":13865},{"id":13863,"createdAt":13864},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":13866,"slug":13867,"articleIntro":13866,"category":13868},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[13869],{"metadata":13870,"sys":13873,"fields":13880},{"tags":13871,"concepts":13872},[],[],{"space":13874,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13876,"publishedVersion":320,"revision":62,"contentType":13878,"locale":29},{"sys":13875},{"type":12,"linkType":13,"id":14},{"sys":13877},{"id":21,"type":12,"linkType":22},{"sys":13879},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13881,"metaTitle":330,"metaDescription":331,"mainTitle":13882,"subtitle":350,"heroImage":13897,"ctaButton":373,"ctaLink":374},[329],{"data":13883,"content":13884,"nodeType":74},{},[13885,13891],{"data":13886,"content":13887,"nodeType":342},{},[13888],{"data":13889,"marks":13890,"value":341,"nodeType":82},{},[],{"data":13892,"content":13893,"nodeType":87},{},[13894],{"data":13895,"marks":13896,"value":349,"nodeType":82},{},[],{"metadata":13898,"sys":13901,"fields":13906},{"tags":13899,"concepts":13900},[],[],{"space":13902,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13904,"publishedVersion":62,"revision":44,"locale":29},{"sys":13903},{"type":12,"linkType":13,"id":14},{"sys":13905},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13907},{"url":365,"details":13908,"fileName":371,"contentType":372},{"size":367,"image":13909},{"width":369,"height":370},{"sys":13911,"fields":13914},{"id":13912,"createdAt":13913},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":13915,"slug":13916,"articleIntro":13915,"category":13917},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[13918],{"metadata":13919,"sys":13922,"fields":13929},{"tags":13920,"concepts":13921},[],[],{"space":13923,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13925,"publishedVersion":320,"revision":62,"contentType":13927,"locale":29},{"sys":13924},{"type":12,"linkType":13,"id":14},{"sys":13926},{"id":21,"type":12,"linkType":22},{"sys":13928},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13930,"metaTitle":330,"metaDescription":331,"mainTitle":13931,"subtitle":350,"heroImage":13946,"ctaButton":373,"ctaLink":374},[329],{"data":13932,"content":13933,"nodeType":74},{},[13934,13940],{"data":13935,"content":13936,"nodeType":342},{},[13937],{"data":13938,"marks":13939,"value":341,"nodeType":82},{},[],{"data":13941,"content":13942,"nodeType":87},{},[13943],{"data":13944,"marks":13945,"value":349,"nodeType":82},{},[],{"metadata":13947,"sys":13950,"fields":13955},{"tags":13948,"concepts":13949},[],[],{"space":13951,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":13953,"publishedVersion":62,"revision":44,"locale":29},{"sys":13952},{"type":12,"linkType":13,"id":14},{"sys":13954},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":13956},{"url":365,"details":13957,"fileName":371,"contentType":372},{"size":367,"image":13958},{"width":369,"height":370},{"sys":13960,"fields":13963},{"id":13961,"createdAt":13962},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":13964,"slug":13965,"articleIntro":13964,"category":13966},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[13967],{"metadata":13968,"sys":13971,"fields":13978},{"tags":13969,"concepts":13970},[],[],{"space":13972,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":13974,"publishedVersion":320,"revision":62,"contentType":13976,"locale":29},{"sys":13973},{"type":12,"linkType":13,"id":14},{"sys":13975},{"id":21,"type":12,"linkType":22},{"sys":13977},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":13979,"metaTitle":330,"metaDescription":331,"mainTitle":13980,"subtitle":350,"heroImage":13995,"ctaButton":373,"ctaLink":374},[329],{"data":13981,"content":13982,"nodeType":74},{},[13983,13989],{"data":13984,"content":13985,"nodeType":342},{},[13986],{"data":13987,"marks":13988,"value":341,"nodeType":82},{},[],{"data":13990,"content":13991,"nodeType":87},{},[13992],{"data":13993,"marks":13994,"value":349,"nodeType":82},{},[],{"metadata":13996,"sys":13999,"fields":14004},{"tags":13997,"concepts":13998},[],[],{"space":14000,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14002,"publishedVersion":62,"revision":44,"locale":29},{"sys":14001},{"type":12,"linkType":13,"id":14},{"sys":14003},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14005},{"url":365,"details":14006,"fileName":371,"contentType":372},{"size":367,"image":14007},{"width":369,"height":370},{"sys":14009,"fields":14012},{"id":14010,"createdAt":14011},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":14013,"slug":14014,"articleIntro":14013,"category":14015},"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",[14016],{"metadata":14017,"sys":14020,"fields":14027},{"tags":14018,"concepts":14019},[],[],{"space":14021,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14023,"publishedVersion":320,"revision":62,"contentType":14025,"locale":29},{"sys":14022},{"type":12,"linkType":13,"id":14},{"sys":14024},{"id":21,"type":12,"linkType":22},{"sys":14026},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14028,"metaTitle":330,"metaDescription":331,"mainTitle":14029,"subtitle":350,"heroImage":14044,"ctaButton":373,"ctaLink":374},[329],{"data":14030,"content":14031,"nodeType":74},{},[14032,14038],{"data":14033,"content":14034,"nodeType":342},{},[14035],{"data":14036,"marks":14037,"value":341,"nodeType":82},{},[],{"data":14039,"content":14040,"nodeType":87},{},[14041],{"data":14042,"marks":14043,"value":349,"nodeType":82},{},[],{"metadata":14045,"sys":14048,"fields":14053},{"tags":14046,"concepts":14047},[],[],{"space":14049,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14051,"publishedVersion":62,"revision":44,"locale":29},{"sys":14050},{"type":12,"linkType":13,"id":14},{"sys":14052},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14054},{"url":365,"details":14055,"fileName":371,"contentType":372},{"size":367,"image":14056},{"width":369,"height":370},{"sys":14058,"fields":14061},{"id":14059,"createdAt":14060},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":14062,"slug":14063,"articleIntro":-1,"category":14064},"Compte 518 - Intérêts courus","compte-518-interets-courus",[14065],{"metadata":14066,"sys":14069,"fields":14076},{"tags":14067,"concepts":14068},[],[],{"space":14070,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14072,"publishedVersion":320,"revision":62,"contentType":14074,"locale":29},{"sys":14071},{"type":12,"linkType":13,"id":14},{"sys":14073},{"id":21,"type":12,"linkType":22},{"sys":14075},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14077,"metaTitle":330,"metaDescription":331,"mainTitle":14078,"subtitle":350,"heroImage":14093,"ctaButton":373,"ctaLink":374},[329],{"data":14079,"content":14080,"nodeType":74},{},[14081,14087],{"data":14082,"content":14083,"nodeType":342},{},[14084],{"data":14085,"marks":14086,"value":341,"nodeType":82},{},[],{"data":14088,"content":14089,"nodeType":87},{},[14090],{"data":14091,"marks":14092,"value":349,"nodeType":82},{},[],{"metadata":14094,"sys":14097,"fields":14102},{"tags":14095,"concepts":14096},[],[],{"space":14098,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14100,"publishedVersion":62,"revision":44,"locale":29},{"sys":14099},{"type":12,"linkType":13,"id":14},{"sys":14101},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14103},{"url":365,"details":14104,"fileName":371,"contentType":372},{"size":367,"image":14105},{"width":369,"height":370},{"sys":14107,"fields":14110},{"id":14108,"createdAt":14109},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":14111,"slug":14112,"articleIntro":14111,"category":14113},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[14114],{"metadata":14115,"sys":14118,"fields":14125},{"tags":14116,"concepts":14117},[],[],{"space":14119,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14121,"publishedVersion":320,"revision":62,"contentType":14123,"locale":29},{"sys":14120},{"type":12,"linkType":13,"id":14},{"sys":14122},{"id":21,"type":12,"linkType":22},{"sys":14124},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14126,"metaTitle":330,"metaDescription":331,"mainTitle":14127,"subtitle":350,"heroImage":14142,"ctaButton":373,"ctaLink":374},[329],{"data":14128,"content":14129,"nodeType":74},{},[14130,14136],{"data":14131,"content":14132,"nodeType":342},{},[14133],{"data":14134,"marks":14135,"value":341,"nodeType":82},{},[],{"data":14137,"content":14138,"nodeType":87},{},[14139],{"data":14140,"marks":14141,"value":349,"nodeType":82},{},[],{"metadata":14143,"sys":14146,"fields":14151},{"tags":14144,"concepts":14145},[],[],{"space":14147,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14149,"publishedVersion":62,"revision":44,"locale":29},{"sys":14148},{"type":12,"linkType":13,"id":14},{"sys":14150},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14152},{"url":365,"details":14153,"fileName":371,"contentType":372},{"size":367,"image":14154},{"width":369,"height":370},{"sys":14156,"fields":14159},{"id":14157,"createdAt":14158},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":14160,"slug":14161,"articleIntro":-1,"category":14162},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[14163],{"metadata":14164,"sys":14167,"fields":14174},{"tags":14165,"concepts":14166},[],[],{"space":14168,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14170,"publishedVersion":320,"revision":62,"contentType":14172,"locale":29},{"sys":14169},{"type":12,"linkType":13,"id":14},{"sys":14171},{"id":21,"type":12,"linkType":22},{"sys":14173},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14175,"metaTitle":330,"metaDescription":331,"mainTitle":14176,"subtitle":350,"heroImage":14191,"ctaButton":373,"ctaLink":374},[329],{"data":14177,"content":14178,"nodeType":74},{},[14179,14185],{"data":14180,"content":14181,"nodeType":342},{},[14182],{"data":14183,"marks":14184,"value":341,"nodeType":82},{},[],{"data":14186,"content":14187,"nodeType":87},{},[14188],{"data":14189,"marks":14190,"value":349,"nodeType":82},{},[],{"metadata":14192,"sys":14195,"fields":14200},{"tags":14193,"concepts":14194},[],[],{"space":14196,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14198,"publishedVersion":62,"revision":44,"locale":29},{"sys":14197},{"type":12,"linkType":13,"id":14},{"sys":14199},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14201},{"url":365,"details":14202,"fileName":371,"contentType":372},{"size":367,"image":14203},{"width":369,"height":370},{"sys":14205,"fields":14208},{"id":14206,"createdAt":14207},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":14209,"slug":14210,"articleIntro":14209,"category":14211},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[14212],{"metadata":14213,"sys":14216,"fields":14223},{"tags":14214,"concepts":14215},[],[],{"space":14217,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14219,"publishedVersion":320,"revision":62,"contentType":14221,"locale":29},{"sys":14218},{"type":12,"linkType":13,"id":14},{"sys":14220},{"id":21,"type":12,"linkType":22},{"sys":14222},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14224,"metaTitle":330,"metaDescription":331,"mainTitle":14225,"subtitle":350,"heroImage":14240,"ctaButton":373,"ctaLink":374},[329],{"data":14226,"content":14227,"nodeType":74},{},[14228,14234],{"data":14229,"content":14230,"nodeType":342},{},[14231],{"data":14232,"marks":14233,"value":341,"nodeType":82},{},[],{"data":14235,"content":14236,"nodeType":87},{},[14237],{"data":14238,"marks":14239,"value":349,"nodeType":82},{},[],{"metadata":14241,"sys":14244,"fields":14249},{"tags":14242,"concepts":14243},[],[],{"space":14245,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14247,"publishedVersion":62,"revision":44,"locale":29},{"sys":14246},{"type":12,"linkType":13,"id":14},{"sys":14248},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14250},{"url":365,"details":14251,"fileName":371,"contentType":372},{"size":367,"image":14252},{"width":369,"height":370},{"sys":14254,"fields":14257},{"id":14255,"createdAt":14256},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":14258,"slug":14259,"articleIntro":14258,"category":14260},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[14261],{"metadata":14262,"sys":14265,"fields":14272},{"tags":14263,"concepts":14264},[],[],{"space":14266,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14268,"publishedVersion":320,"revision":62,"contentType":14270,"locale":29},{"sys":14267},{"type":12,"linkType":13,"id":14},{"sys":14269},{"id":21,"type":12,"linkType":22},{"sys":14271},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14273,"metaTitle":330,"metaDescription":331,"mainTitle":14274,"subtitle":350,"heroImage":14289,"ctaButton":373,"ctaLink":374},[329],{"data":14275,"content":14276,"nodeType":74},{},[14277,14283],{"data":14278,"content":14279,"nodeType":342},{},[14280],{"data":14281,"marks":14282,"value":341,"nodeType":82},{},[],{"data":14284,"content":14285,"nodeType":87},{},[14286],{"data":14287,"marks":14288,"value":349,"nodeType":82},{},[],{"metadata":14290,"sys":14293,"fields":14298},{"tags":14291,"concepts":14292},[],[],{"space":14294,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14296,"publishedVersion":62,"revision":44,"locale":29},{"sys":14295},{"type":12,"linkType":13,"id":14},{"sys":14297},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14299},{"url":365,"details":14300,"fileName":371,"contentType":372},{"size":367,"image":14301},{"width":369,"height":370},{"sys":14303,"fields":14306},{"id":14304,"createdAt":14305},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":14307,"slug":14308,"articleIntro":14307,"category":14309},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[14310],{"metadata":14311,"sys":14314,"fields":14321},{"tags":14312,"concepts":14313},[],[],{"space":14315,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14317,"publishedVersion":320,"revision":62,"contentType":14319,"locale":29},{"sys":14316},{"type":12,"linkType":13,"id":14},{"sys":14318},{"id":21,"type":12,"linkType":22},{"sys":14320},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14322,"metaTitle":330,"metaDescription":331,"mainTitle":14323,"subtitle":350,"heroImage":14338,"ctaButton":373,"ctaLink":374},[329],{"data":14324,"content":14325,"nodeType":74},{},[14326,14332],{"data":14327,"content":14328,"nodeType":342},{},[14329],{"data":14330,"marks":14331,"value":341,"nodeType":82},{},[],{"data":14333,"content":14334,"nodeType":87},{},[14335],{"data":14336,"marks":14337,"value":349,"nodeType":82},{},[],{"metadata":14339,"sys":14342,"fields":14347},{"tags":14340,"concepts":14341},[],[],{"space":14343,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14345,"publishedVersion":62,"revision":44,"locale":29},{"sys":14344},{"type":12,"linkType":13,"id":14},{"sys":14346},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14348},{"url":365,"details":14349,"fileName":371,"contentType":372},{"size":367,"image":14350},{"width":369,"height":370},{"sys":14352,"fields":14355},{"id":14353,"createdAt":14354},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":14356,"slug":14357,"articleIntro":-1,"category":14358},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[14359],{"metadata":14360,"sys":14363,"fields":14370},{"tags":14361,"concepts":14362},[],[],{"space":14364,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14366,"publishedVersion":320,"revision":62,"contentType":14368,"locale":29},{"sys":14365},{"type":12,"linkType":13,"id":14},{"sys":14367},{"id":21,"type":12,"linkType":22},{"sys":14369},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14371,"metaTitle":330,"metaDescription":331,"mainTitle":14372,"subtitle":350,"heroImage":14387,"ctaButton":373,"ctaLink":374},[329],{"data":14373,"content":14374,"nodeType":74},{},[14375,14381],{"data":14376,"content":14377,"nodeType":342},{},[14378],{"data":14379,"marks":14380,"value":341,"nodeType":82},{},[],{"data":14382,"content":14383,"nodeType":87},{},[14384],{"data":14385,"marks":14386,"value":349,"nodeType":82},{},[],{"metadata":14388,"sys":14391,"fields":14396},{"tags":14389,"concepts":14390},[],[],{"space":14392,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14394,"publishedVersion":62,"revision":44,"locale":29},{"sys":14393},{"type":12,"linkType":13,"id":14},{"sys":14395},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14397},{"url":365,"details":14398,"fileName":371,"contentType":372},{"size":367,"image":14399},{"width":369,"height":370},{"sys":14401,"fields":14404},{"id":14402,"createdAt":14403},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":14405,"slug":14406,"articleIntro":14405,"category":14407},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[14408],{"metadata":14409,"sys":14412,"fields":14419},{"tags":14410,"concepts":14411},[],[],{"space":14413,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14415,"publishedVersion":320,"revision":62,"contentType":14417,"locale":29},{"sys":14414},{"type":12,"linkType":13,"id":14},{"sys":14416},{"id":21,"type":12,"linkType":22},{"sys":14418},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14420,"metaTitle":330,"metaDescription":331,"mainTitle":14421,"subtitle":350,"heroImage":14436,"ctaButton":373,"ctaLink":374},[329],{"data":14422,"content":14423,"nodeType":74},{},[14424,14430],{"data":14425,"content":14426,"nodeType":342},{},[14427],{"data":14428,"marks":14429,"value":341,"nodeType":82},{},[],{"data":14431,"content":14432,"nodeType":87},{},[14433],{"data":14434,"marks":14435,"value":349,"nodeType":82},{},[],{"metadata":14437,"sys":14440,"fields":14445},{"tags":14438,"concepts":14439},[],[],{"space":14441,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14443,"publishedVersion":62,"revision":44,"locale":29},{"sys":14442},{"type":12,"linkType":13,"id":14},{"sys":14444},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14446},{"url":365,"details":14447,"fileName":371,"contentType":372},{"size":367,"image":14448},{"width":369,"height":370},{"sys":14450,"fields":14453},{"id":14451,"createdAt":14452},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":14454,"slug":14455,"articleIntro":14454,"category":14456},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[14457],{"metadata":14458,"sys":14461,"fields":14468},{"tags":14459,"concepts":14460},[],[],{"space":14462,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14464,"publishedVersion":320,"revision":62,"contentType":14466,"locale":29},{"sys":14463},{"type":12,"linkType":13,"id":14},{"sys":14465},{"id":21,"type":12,"linkType":22},{"sys":14467},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14469,"metaTitle":330,"metaDescription":331,"mainTitle":14470,"subtitle":350,"heroImage":14485,"ctaButton":373,"ctaLink":374},[329],{"data":14471,"content":14472,"nodeType":74},{},[14473,14479],{"data":14474,"content":14475,"nodeType":342},{},[14476],{"data":14477,"marks":14478,"value":341,"nodeType":82},{},[],{"data":14480,"content":14481,"nodeType":87},{},[14482],{"data":14483,"marks":14484,"value":349,"nodeType":82},{},[],{"metadata":14486,"sys":14489,"fields":14494},{"tags":14487,"concepts":14488},[],[],{"space":14490,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14492,"publishedVersion":62,"revision":44,"locale":29},{"sys":14491},{"type":12,"linkType":13,"id":14},{"sys":14493},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14495},{"url":365,"details":14496,"fileName":371,"contentType":372},{"size":367,"image":14497},{"width":369,"height":370},{"sys":14499,"fields":14502},{"id":14500,"createdAt":14501},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":14503,"slug":14504,"articleIntro":-1,"category":14505},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[14506],{"metadata":14507,"sys":14510,"fields":14517},{"tags":14508,"concepts":14509},[],[],{"space":14511,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14513,"publishedVersion":320,"revision":62,"contentType":14515,"locale":29},{"sys":14512},{"type":12,"linkType":13,"id":14},{"sys":14514},{"id":21,"type":12,"linkType":22},{"sys":14516},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14518,"metaTitle":330,"metaDescription":331,"mainTitle":14519,"subtitle":350,"heroImage":14534,"ctaButton":373,"ctaLink":374},[329],{"data":14520,"content":14521,"nodeType":74},{},[14522,14528],{"data":14523,"content":14524,"nodeType":342},{},[14525],{"data":14526,"marks":14527,"value":341,"nodeType":82},{},[],{"data":14529,"content":14530,"nodeType":87},{},[14531],{"data":14532,"marks":14533,"value":349,"nodeType":82},{},[],{"metadata":14535,"sys":14538,"fields":14543},{"tags":14536,"concepts":14537},[],[],{"space":14539,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14541,"publishedVersion":62,"revision":44,"locale":29},{"sys":14540},{"type":12,"linkType":13,"id":14},{"sys":14542},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14544},{"url":365,"details":14545,"fileName":371,"contentType":372},{"size":367,"image":14546},{"width":369,"height":370},{"sys":14548,"fields":14551},{"id":14549,"createdAt":14550},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":14552,"slug":14553,"articleIntro":14552,"category":14554},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[14555],{"metadata":14556,"sys":14559,"fields":14566},{"tags":14557,"concepts":14558},[],[],{"space":14560,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14562,"publishedVersion":320,"revision":62,"contentType":14564,"locale":29},{"sys":14561},{"type":12,"linkType":13,"id":14},{"sys":14563},{"id":21,"type":12,"linkType":22},{"sys":14565},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14567,"metaTitle":330,"metaDescription":331,"mainTitle":14568,"subtitle":350,"heroImage":14583,"ctaButton":373,"ctaLink":374},[329],{"data":14569,"content":14570,"nodeType":74},{},[14571,14577],{"data":14572,"content":14573,"nodeType":342},{},[14574],{"data":14575,"marks":14576,"value":341,"nodeType":82},{},[],{"data":14578,"content":14579,"nodeType":87},{},[14580],{"data":14581,"marks":14582,"value":349,"nodeType":82},{},[],{"metadata":14584,"sys":14587,"fields":14592},{"tags":14585,"concepts":14586},[],[],{"space":14588,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14590,"publishedVersion":62,"revision":44,"locale":29},{"sys":14589},{"type":12,"linkType":13,"id":14},{"sys":14591},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14593},{"url":365,"details":14594,"fileName":371,"contentType":372},{"size":367,"image":14595},{"width":369,"height":370},{"sys":14597,"fields":14600},{"id":14598,"createdAt":14599},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":14601,"slug":14602,"articleIntro":14601,"category":14603},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[14604],{"metadata":14605,"sys":14608,"fields":14615},{"tags":14606,"concepts":14607},[],[],{"space":14609,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14611,"publishedVersion":320,"revision":62,"contentType":14613,"locale":29},{"sys":14610},{"type":12,"linkType":13,"id":14},{"sys":14612},{"id":21,"type":12,"linkType":22},{"sys":14614},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14616,"metaTitle":330,"metaDescription":331,"mainTitle":14617,"subtitle":350,"heroImage":14632,"ctaButton":373,"ctaLink":374},[329],{"data":14618,"content":14619,"nodeType":74},{},[14620,14626],{"data":14621,"content":14622,"nodeType":342},{},[14623],{"data":14624,"marks":14625,"value":341,"nodeType":82},{},[],{"data":14627,"content":14628,"nodeType":87},{},[14629],{"data":14630,"marks":14631,"value":349,"nodeType":82},{},[],{"metadata":14633,"sys":14636,"fields":14641},{"tags":14634,"concepts":14635},[],[],{"space":14637,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14639,"publishedVersion":62,"revision":44,"locale":29},{"sys":14638},{"type":12,"linkType":13,"id":14},{"sys":14640},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14642},{"url":365,"details":14643,"fileName":371,"contentType":372},{"size":367,"image":14644},{"width":369,"height":370},{"sys":14646,"fields":14649},{"id":14647,"createdAt":14648},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14650,"slug":14651,"articleIntro":14650,"category":14652},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14653],{"metadata":14654,"sys":14657,"fields":14664},{"tags":14655,"concepts":14656},[],[],{"space":14658,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14660,"publishedVersion":320,"revision":62,"contentType":14662,"locale":29},{"sys":14659},{"type":12,"linkType":13,"id":14},{"sys":14661},{"id":21,"type":12,"linkType":22},{"sys":14663},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14665,"metaTitle":330,"metaDescription":331,"mainTitle":14666,"subtitle":350,"heroImage":14681,"ctaButton":373,"ctaLink":374},[329],{"data":14667,"content":14668,"nodeType":74},{},[14669,14675],{"data":14670,"content":14671,"nodeType":342},{},[14672],{"data":14673,"marks":14674,"value":341,"nodeType":82},{},[],{"data":14676,"content":14677,"nodeType":87},{},[14678],{"data":14679,"marks":14680,"value":349,"nodeType":82},{},[],{"metadata":14682,"sys":14685,"fields":14690},{"tags":14683,"concepts":14684},[],[],{"space":14686,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14688,"publishedVersion":62,"revision":44,"locale":29},{"sys":14687},{"type":12,"linkType":13,"id":14},{"sys":14689},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14691},{"url":365,"details":14692,"fileName":371,"contentType":372},{"size":367,"image":14693},{"width":369,"height":370},{"sys":14695,"fields":14698},{"id":14696,"createdAt":14697},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":14699,"slug":14700,"articleIntro":14701,"category":14702},"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.",[14703],{"metadata":14704,"sys":14707,"fields":14714},{"tags":14705,"concepts":14706},[],[],{"space":14708,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14710,"publishedVersion":320,"revision":62,"contentType":14712,"locale":29},{"sys":14709},{"type":12,"linkType":13,"id":14},{"sys":14711},{"id":21,"type":12,"linkType":22},{"sys":14713},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14715,"metaTitle":330,"metaDescription":331,"mainTitle":14716,"subtitle":350,"heroImage":14731,"ctaButton":373,"ctaLink":374},[329],{"data":14717,"content":14718,"nodeType":74},{},[14719,14725],{"data":14720,"content":14721,"nodeType":342},{},[14722],{"data":14723,"marks":14724,"value":341,"nodeType":82},{},[],{"data":14726,"content":14727,"nodeType":87},{},[14728],{"data":14729,"marks":14730,"value":349,"nodeType":82},{},[],{"metadata":14732,"sys":14735,"fields":14740},{"tags":14733,"concepts":14734},[],[],{"space":14736,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14738,"publishedVersion":62,"revision":44,"locale":29},{"sys":14737},{"type":12,"linkType":13,"id":14},{"sys":14739},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14741},{"url":365,"details":14742,"fileName":371,"contentType":372},{"size":367,"image":14743},{"width":369,"height":370},{"sys":14745,"fields":14748},{"id":14746,"createdAt":14747},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":14749,"slug":14750,"articleIntro":14749,"category":14751},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[14752],{"metadata":14753,"sys":14756,"fields":14763},{"tags":14754,"concepts":14755},[],[],{"space":14757,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14759,"publishedVersion":320,"revision":62,"contentType":14761,"locale":29},{"sys":14758},{"type":12,"linkType":13,"id":14},{"sys":14760},{"id":21,"type":12,"linkType":22},{"sys":14762},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14764,"metaTitle":330,"metaDescription":331,"mainTitle":14765,"subtitle":350,"heroImage":14780,"ctaButton":373,"ctaLink":374},[329],{"data":14766,"content":14767,"nodeType":74},{},[14768,14774],{"data":14769,"content":14770,"nodeType":342},{},[14771],{"data":14772,"marks":14773,"value":341,"nodeType":82},{},[],{"data":14775,"content":14776,"nodeType":87},{},[14777],{"data":14778,"marks":14779,"value":349,"nodeType":82},{},[],{"metadata":14781,"sys":14784,"fields":14789},{"tags":14782,"concepts":14783},[],[],{"space":14785,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14787,"publishedVersion":62,"revision":44,"locale":29},{"sys":14786},{"type":12,"linkType":13,"id":14},{"sys":14788},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14790},{"url":365,"details":14791,"fileName":371,"contentType":372},{"size":367,"image":14792},{"width":369,"height":370},{"sys":14794,"fields":14797},{"id":14795,"createdAt":14796},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14798,"slug":14799,"articleIntro":14798,"category":14800},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14801],{"metadata":14802,"sys":14805,"fields":14812},{"tags":14803,"concepts":14804},[],[],{"space":14806,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14808,"publishedVersion":320,"revision":62,"contentType":14810,"locale":29},{"sys":14807},{"type":12,"linkType":13,"id":14},{"sys":14809},{"id":21,"type":12,"linkType":22},{"sys":14811},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14813,"metaTitle":330,"metaDescription":331,"mainTitle":14814,"subtitle":350,"heroImage":14829,"ctaButton":373,"ctaLink":374},[329],{"data":14815,"content":14816,"nodeType":74},{},[14817,14823],{"data":14818,"content":14819,"nodeType":342},{},[14820],{"data":14821,"marks":14822,"value":341,"nodeType":82},{},[],{"data":14824,"content":14825,"nodeType":87},{},[14826],{"data":14827,"marks":14828,"value":349,"nodeType":82},{},[],{"metadata":14830,"sys":14833,"fields":14838},{"tags":14831,"concepts":14832},[],[],{"space":14834,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14836,"publishedVersion":62,"revision":44,"locale":29},{"sys":14835},{"type":12,"linkType":13,"id":14},{"sys":14837},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14839},{"url":365,"details":14840,"fileName":371,"contentType":372},{"size":367,"image":14841},{"width":369,"height":370},{"sys":14843,"fields":14846},{"id":14844,"createdAt":14845},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":14847,"slug":14848,"articleIntro":14847,"category":14849},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[14850],{"metadata":14851,"sys":14854,"fields":14861},{"tags":14852,"concepts":14853},[],[],{"space":14855,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14857,"publishedVersion":320,"revision":62,"contentType":14859,"locale":29},{"sys":14856},{"type":12,"linkType":13,"id":14},{"sys":14858},{"id":21,"type":12,"linkType":22},{"sys":14860},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14862,"metaTitle":330,"metaDescription":331,"mainTitle":14863,"subtitle":350,"heroImage":14878,"ctaButton":373,"ctaLink":374},[329],{"data":14864,"content":14865,"nodeType":74},{},[14866,14872],{"data":14867,"content":14868,"nodeType":342},{},[14869],{"data":14870,"marks":14871,"value":341,"nodeType":82},{},[],{"data":14873,"content":14874,"nodeType":87},{},[14875],{"data":14876,"marks":14877,"value":349,"nodeType":82},{},[],{"metadata":14879,"sys":14882,"fields":14887},{"tags":14880,"concepts":14881},[],[],{"space":14883,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14885,"publishedVersion":62,"revision":44,"locale":29},{"sys":14884},{"type":12,"linkType":13,"id":14},{"sys":14886},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14888},{"url":365,"details":14889,"fileName":371,"contentType":372},{"size":367,"image":14890},{"width":369,"height":370},{"sys":14892,"fields":14895},{"id":14893,"createdAt":14894},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":14896,"slug":14897,"articleIntro":-1,"category":14898},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[14899],{"metadata":14900,"sys":14903,"fields":14910},{"tags":14901,"concepts":14902},[],[],{"space":14904,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14906,"publishedVersion":320,"revision":62,"contentType":14908,"locale":29},{"sys":14905},{"type":12,"linkType":13,"id":14},{"sys":14907},{"id":21,"type":12,"linkType":22},{"sys":14909},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14911,"metaTitle":330,"metaDescription":331,"mainTitle":14912,"subtitle":350,"heroImage":14927,"ctaButton":373,"ctaLink":374},[329],{"data":14913,"content":14914,"nodeType":74},{},[14915,14921],{"data":14916,"content":14917,"nodeType":342},{},[14918],{"data":14919,"marks":14920,"value":341,"nodeType":82},{},[],{"data":14922,"content":14923,"nodeType":87},{},[14924],{"data":14925,"marks":14926,"value":349,"nodeType":82},{},[],{"metadata":14928,"sys":14931,"fields":14936},{"tags":14929,"concepts":14930},[],[],{"space":14932,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14934,"publishedVersion":62,"revision":44,"locale":29},{"sys":14933},{"type":12,"linkType":13,"id":14},{"sys":14935},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14937},{"url":365,"details":14938,"fileName":371,"contentType":372},{"size":367,"image":14939},{"width":369,"height":370},{"sys":14941,"fields":14944},{"id":14942,"createdAt":14943},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":14945,"slug":14946,"articleIntro":14945,"category":14947},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[14948],{"metadata":14949,"sys":14952,"fields":14959},{"tags":14950,"concepts":14951},[],[],{"space":14953,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":14955,"publishedVersion":320,"revision":62,"contentType":14957,"locale":29},{"sys":14954},{"type":12,"linkType":13,"id":14},{"sys":14956},{"id":21,"type":12,"linkType":22},{"sys":14958},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":14960,"metaTitle":330,"metaDescription":331,"mainTitle":14961,"subtitle":350,"heroImage":14976,"ctaButton":373,"ctaLink":374},[329],{"data":14962,"content":14963,"nodeType":74},{},[14964,14970],{"data":14965,"content":14966,"nodeType":342},{},[14967],{"data":14968,"marks":14969,"value":341,"nodeType":82},{},[],{"data":14971,"content":14972,"nodeType":87},{},[14973],{"data":14974,"marks":14975,"value":349,"nodeType":82},{},[],{"metadata":14977,"sys":14980,"fields":14985},{"tags":14978,"concepts":14979},[],[],{"space":14981,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":14983,"publishedVersion":62,"revision":44,"locale":29},{"sys":14982},{"type":12,"linkType":13,"id":14},{"sys":14984},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":14986},{"url":365,"details":14987,"fileName":371,"contentType":372},{"size":367,"image":14988},{"width":369,"height":370},{"sys":14990,"fields":14993},{"id":14991,"createdAt":14992},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":14994,"slug":14995,"articleIntro":14994,"category":14996},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[14997],{"metadata":14998,"sys":15001,"fields":15008},{"tags":14999,"concepts":15000},[],[],{"space":15002,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15004,"publishedVersion":320,"revision":62,"contentType":15006,"locale":29},{"sys":15003},{"type":12,"linkType":13,"id":14},{"sys":15005},{"id":21,"type":12,"linkType":22},{"sys":15007},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15009,"metaTitle":330,"metaDescription":331,"mainTitle":15010,"subtitle":350,"heroImage":15025,"ctaButton":373,"ctaLink":374},[329],{"data":15011,"content":15012,"nodeType":74},{},[15013,15019],{"data":15014,"content":15015,"nodeType":342},{},[15016],{"data":15017,"marks":15018,"value":341,"nodeType":82},{},[],{"data":15020,"content":15021,"nodeType":87},{},[15022],{"data":15023,"marks":15024,"value":349,"nodeType":82},{},[],{"metadata":15026,"sys":15029,"fields":15034},{"tags":15027,"concepts":15028},[],[],{"space":15030,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15032,"publishedVersion":62,"revision":44,"locale":29},{"sys":15031},{"type":12,"linkType":13,"id":14},{"sys":15033},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15035},{"url":365,"details":15036,"fileName":371,"contentType":372},{"size":367,"image":15037},{"width":369,"height":370},{"sys":15039,"fields":15042},{"id":15040,"createdAt":15041},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":15043,"slug":15044,"articleIntro":15043,"category":15045},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[15046],{"metadata":15047,"sys":15050,"fields":15057},{"tags":15048,"concepts":15049},[],[],{"space":15051,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15053,"publishedVersion":320,"revision":62,"contentType":15055,"locale":29},{"sys":15052},{"type":12,"linkType":13,"id":14},{"sys":15054},{"id":21,"type":12,"linkType":22},{"sys":15056},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15058,"metaTitle":330,"metaDescription":331,"mainTitle":15059,"subtitle":350,"heroImage":15074,"ctaButton":373,"ctaLink":374},[329],{"data":15060,"content":15061,"nodeType":74},{},[15062,15068],{"data":15063,"content":15064,"nodeType":342},{},[15065],{"data":15066,"marks":15067,"value":341,"nodeType":82},{},[],{"data":15069,"content":15070,"nodeType":87},{},[15071],{"data":15072,"marks":15073,"value":349,"nodeType":82},{},[],{"metadata":15075,"sys":15078,"fields":15083},{"tags":15076,"concepts":15077},[],[],{"space":15079,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15081,"publishedVersion":62,"revision":44,"locale":29},{"sys":15080},{"type":12,"linkType":13,"id":14},{"sys":15082},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15084},{"url":365,"details":15085,"fileName":371,"contentType":372},{"size":367,"image":15086},{"width":369,"height":370},{"sys":15088,"fields":15091},{"id":15089,"createdAt":15090},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":15092,"slug":15093,"articleIntro":15092,"category":15094},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[15095],{"metadata":15096,"sys":15099,"fields":15106},{"tags":15097,"concepts":15098},[],[],{"space":15100,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15102,"publishedVersion":320,"revision":62,"contentType":15104,"locale":29},{"sys":15101},{"type":12,"linkType":13,"id":14},{"sys":15103},{"id":21,"type":12,"linkType":22},{"sys":15105},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15107,"metaTitle":330,"metaDescription":331,"mainTitle":15108,"subtitle":350,"heroImage":15123,"ctaButton":373,"ctaLink":374},[329],{"data":15109,"content":15110,"nodeType":74},{},[15111,15117],{"data":15112,"content":15113,"nodeType":342},{},[15114],{"data":15115,"marks":15116,"value":341,"nodeType":82},{},[],{"data":15118,"content":15119,"nodeType":87},{},[15120],{"data":15121,"marks":15122,"value":349,"nodeType":82},{},[],{"metadata":15124,"sys":15127,"fields":15132},{"tags":15125,"concepts":15126},[],[],{"space":15128,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15130,"publishedVersion":62,"revision":44,"locale":29},{"sys":15129},{"type":12,"linkType":13,"id":14},{"sys":15131},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15133},{"url":365,"details":15134,"fileName":371,"contentType":372},{"size":367,"image":15135},{"width":369,"height":370},{"sys":15137,"fields":15140},{"id":15138,"createdAt":15139},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":15141,"slug":15142,"articleIntro":-1,"category":15143},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[15144],{"metadata":15145,"sys":15148,"fields":15155},{"tags":15146,"concepts":15147},[],[],{"space":15149,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15151,"publishedVersion":320,"revision":62,"contentType":15153,"locale":29},{"sys":15150},{"type":12,"linkType":13,"id":14},{"sys":15152},{"id":21,"type":12,"linkType":22},{"sys":15154},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15156,"metaTitle":330,"metaDescription":331,"mainTitle":15157,"subtitle":350,"heroImage":15172,"ctaButton":373,"ctaLink":374},[329],{"data":15158,"content":15159,"nodeType":74},{},[15160,15166],{"data":15161,"content":15162,"nodeType":342},{},[15163],{"data":15164,"marks":15165,"value":341,"nodeType":82},{},[],{"data":15167,"content":15168,"nodeType":87},{},[15169],{"data":15170,"marks":15171,"value":349,"nodeType":82},{},[],{"metadata":15173,"sys":15176,"fields":15181},{"tags":15174,"concepts":15175},[],[],{"space":15177,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15179,"publishedVersion":62,"revision":44,"locale":29},{"sys":15178},{"type":12,"linkType":13,"id":14},{"sys":15180},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15182},{"url":365,"details":15183,"fileName":371,"contentType":372},{"size":367,"image":15184},{"width":369,"height":370},{"sys":15186,"fields":15189},{"id":15187,"createdAt":15188},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":15190,"slug":15191,"articleIntro":15190,"category":15192},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[15193],{"metadata":15194,"sys":15197,"fields":15204},{"tags":15195,"concepts":15196},[],[],{"space":15198,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15200,"publishedVersion":320,"revision":62,"contentType":15202,"locale":29},{"sys":15199},{"type":12,"linkType":13,"id":14},{"sys":15201},{"id":21,"type":12,"linkType":22},{"sys":15203},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15205,"metaTitle":330,"metaDescription":331,"mainTitle":15206,"subtitle":350,"heroImage":15221,"ctaButton":373,"ctaLink":374},[329],{"data":15207,"content":15208,"nodeType":74},{},[15209,15215],{"data":15210,"content":15211,"nodeType":342},{},[15212],{"data":15213,"marks":15214,"value":341,"nodeType":82},{},[],{"data":15216,"content":15217,"nodeType":87},{},[15218],{"data":15219,"marks":15220,"value":349,"nodeType":82},{},[],{"metadata":15222,"sys":15225,"fields":15230},{"tags":15223,"concepts":15224},[],[],{"space":15226,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15228,"publishedVersion":62,"revision":44,"locale":29},{"sys":15227},{"type":12,"linkType":13,"id":14},{"sys":15229},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15231},{"url":365,"details":15232,"fileName":371,"contentType":372},{"size":367,"image":15233},{"width":369,"height":370},{"sys":15235,"fields":15238},{"id":15236,"createdAt":15237},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":15239,"slug":15240,"articleIntro":15239,"category":15241},"6232 - Echantillons","compte-6232-echantillons",[15242],{"metadata":15243,"sys":15246,"fields":15253},{"tags":15244,"concepts":15245},[],[],{"space":15247,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15249,"publishedVersion":320,"revision":62,"contentType":15251,"locale":29},{"sys":15248},{"type":12,"linkType":13,"id":14},{"sys":15250},{"id":21,"type":12,"linkType":22},{"sys":15252},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15254,"metaTitle":330,"metaDescription":331,"mainTitle":15255,"subtitle":350,"heroImage":15270,"ctaButton":373,"ctaLink":374},[329],{"data":15256,"content":15257,"nodeType":74},{},[15258,15264],{"data":15259,"content":15260,"nodeType":342},{},[15261],{"data":15262,"marks":15263,"value":341,"nodeType":82},{},[],{"data":15265,"content":15266,"nodeType":87},{},[15267],{"data":15268,"marks":15269,"value":349,"nodeType":82},{},[],{"metadata":15271,"sys":15274,"fields":15279},{"tags":15272,"concepts":15273},[],[],{"space":15275,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15277,"publishedVersion":62,"revision":44,"locale":29},{"sys":15276},{"type":12,"linkType":13,"id":14},{"sys":15278},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15280},{"url":365,"details":15281,"fileName":371,"contentType":372},{"size":367,"image":15282},{"width":369,"height":370},{"sys":15284,"fields":15287},{"id":15285,"createdAt":15286},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":15288,"slug":15289,"articleIntro":15288,"category":15290},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[15291],{"metadata":15292,"sys":15295,"fields":15302},{"tags":15293,"concepts":15294},[],[],{"space":15296,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15298,"publishedVersion":320,"revision":62,"contentType":15300,"locale":29},{"sys":15297},{"type":12,"linkType":13,"id":14},{"sys":15299},{"id":21,"type":12,"linkType":22},{"sys":15301},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15303,"metaTitle":330,"metaDescription":331,"mainTitle":15304,"subtitle":350,"heroImage":15319,"ctaButton":373,"ctaLink":374},[329],{"data":15305,"content":15306,"nodeType":74},{},[15307,15313],{"data":15308,"content":15309,"nodeType":342},{},[15310],{"data":15311,"marks":15312,"value":341,"nodeType":82},{},[],{"data":15314,"content":15315,"nodeType":87},{},[15316],{"data":15317,"marks":15318,"value":349,"nodeType":82},{},[],{"metadata":15320,"sys":15323,"fields":15328},{"tags":15321,"concepts":15322},[],[],{"space":15324,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15326,"publishedVersion":62,"revision":44,"locale":29},{"sys":15325},{"type":12,"linkType":13,"id":14},{"sys":15327},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15329},{"url":365,"details":15330,"fileName":371,"contentType":372},{"size":367,"image":15331},{"width":369,"height":370},{"sys":15333,"fields":15336},{"id":15334,"createdAt":15335},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":15337,"slug":15338,"articleIntro":15337,"category":15339},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[15340],{"metadata":15341,"sys":15344,"fields":15351},{"tags":15342,"concepts":15343},[],[],{"space":15345,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15347,"publishedVersion":320,"revision":62,"contentType":15349,"locale":29},{"sys":15346},{"type":12,"linkType":13,"id":14},{"sys":15348},{"id":21,"type":12,"linkType":22},{"sys":15350},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15352,"metaTitle":330,"metaDescription":331,"mainTitle":15353,"subtitle":350,"heroImage":15368,"ctaButton":373,"ctaLink":374},[329],{"data":15354,"content":15355,"nodeType":74},{},[15356,15362],{"data":15357,"content":15358,"nodeType":342},{},[15359],{"data":15360,"marks":15361,"value":341,"nodeType":82},{},[],{"data":15363,"content":15364,"nodeType":87},{},[15365],{"data":15366,"marks":15367,"value":349,"nodeType":82},{},[],{"metadata":15369,"sys":15372,"fields":15377},{"tags":15370,"concepts":15371},[],[],{"space":15373,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15375,"publishedVersion":62,"revision":44,"locale":29},{"sys":15374},{"type":12,"linkType":13,"id":14},{"sys":15376},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15378},{"url":365,"details":15379,"fileName":371,"contentType":372},{"size":367,"image":15380},{"width":369,"height":370},{"sys":15382,"fields":15385},{"id":15383,"createdAt":15384},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":15386,"slug":15387,"articleIntro":15386,"category":15388},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[15389],{"metadata":15390,"sys":15393,"fields":15400},{"tags":15391,"concepts":15392},[],[],{"space":15394,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15396,"publishedVersion":320,"revision":62,"contentType":15398,"locale":29},{"sys":15395},{"type":12,"linkType":13,"id":14},{"sys":15397},{"id":21,"type":12,"linkType":22},{"sys":15399},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15401,"metaTitle":330,"metaDescription":331,"mainTitle":15402,"subtitle":350,"heroImage":15417,"ctaButton":373,"ctaLink":374},[329],{"data":15403,"content":15404,"nodeType":74},{},[15405,15411],{"data":15406,"content":15407,"nodeType":342},{},[15408],{"data":15409,"marks":15410,"value":341,"nodeType":82},{},[],{"data":15412,"content":15413,"nodeType":87},{},[15414],{"data":15415,"marks":15416,"value":349,"nodeType":82},{},[],{"metadata":15418,"sys":15421,"fields":15426},{"tags":15419,"concepts":15420},[],[],{"space":15422,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15424,"publishedVersion":62,"revision":44,"locale":29},{"sys":15423},{"type":12,"linkType":13,"id":14},{"sys":15425},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15427},{"url":365,"details":15428,"fileName":371,"contentType":372},{"size":367,"image":15429},{"width":369,"height":370},{"sys":15431,"fields":15434},{"id":15432,"createdAt":15433},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":15435,"slug":15436,"articleIntro":15435,"category":15437},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[15438],{"metadata":15439,"sys":15442,"fields":15449},{"tags":15440,"concepts":15441},[],[],{"space":15443,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15445,"publishedVersion":320,"revision":62,"contentType":15447,"locale":29},{"sys":15444},{"type":12,"linkType":13,"id":14},{"sys":15446},{"id":21,"type":12,"linkType":22},{"sys":15448},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15450,"metaTitle":330,"metaDescription":331,"mainTitle":15451,"subtitle":350,"heroImage":15466,"ctaButton":373,"ctaLink":374},[329],{"data":15452,"content":15453,"nodeType":74},{},[15454,15460],{"data":15455,"content":15456,"nodeType":342},{},[15457],{"data":15458,"marks":15459,"value":341,"nodeType":82},{},[],{"data":15461,"content":15462,"nodeType":87},{},[15463],{"data":15464,"marks":15465,"value":349,"nodeType":82},{},[],{"metadata":15467,"sys":15470,"fields":15475},{"tags":15468,"concepts":15469},[],[],{"space":15471,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15473,"publishedVersion":62,"revision":44,"locale":29},{"sys":15472},{"type":12,"linkType":13,"id":14},{"sys":15474},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15476},{"url":365,"details":15477,"fileName":371,"contentType":372},{"size":367,"image":15478},{"width":369,"height":370},{"sys":15480,"fields":15483},{"id":15481,"createdAt":15482},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":15484,"slug":15485,"articleIntro":15484,"category":15486},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[15487],{"metadata":15488,"sys":15491,"fields":15498},{"tags":15489,"concepts":15490},[],[],{"space":15492,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15494,"publishedVersion":320,"revision":62,"contentType":15496,"locale":29},{"sys":15493},{"type":12,"linkType":13,"id":14},{"sys":15495},{"id":21,"type":12,"linkType":22},{"sys":15497},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15499,"metaTitle":330,"metaDescription":331,"mainTitle":15500,"subtitle":350,"heroImage":15515,"ctaButton":373,"ctaLink":374},[329],{"data":15501,"content":15502,"nodeType":74},{},[15503,15509],{"data":15504,"content":15505,"nodeType":342},{},[15506],{"data":15507,"marks":15508,"value":341,"nodeType":82},{},[],{"data":15510,"content":15511,"nodeType":87},{},[15512],{"data":15513,"marks":15514,"value":349,"nodeType":82},{},[],{"metadata":15516,"sys":15519,"fields":15524},{"tags":15517,"concepts":15518},[],[],{"space":15520,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15522,"publishedVersion":62,"revision":44,"locale":29},{"sys":15521},{"type":12,"linkType":13,"id":14},{"sys":15523},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15525},{"url":365,"details":15526,"fileName":371,"contentType":372},{"size":367,"image":15527},{"width":369,"height":370},{"sys":15529,"fields":15532},{"id":15530,"createdAt":15531},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":15533,"slug":15534,"articleIntro":-1,"category":15535},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[15536],{"metadata":15537,"sys":15540,"fields":15547},{"tags":15538,"concepts":15539},[],[],{"space":15541,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15543,"publishedVersion":320,"revision":62,"contentType":15545,"locale":29},{"sys":15542},{"type":12,"linkType":13,"id":14},{"sys":15544},{"id":21,"type":12,"linkType":22},{"sys":15546},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15548,"metaTitle":330,"metaDescription":331,"mainTitle":15549,"subtitle":350,"heroImage":15564,"ctaButton":373,"ctaLink":374},[329],{"data":15550,"content":15551,"nodeType":74},{},[15552,15558],{"data":15553,"content":15554,"nodeType":342},{},[15555],{"data":15556,"marks":15557,"value":341,"nodeType":82},{},[],{"data":15559,"content":15560,"nodeType":87},{},[15561],{"data":15562,"marks":15563,"value":349,"nodeType":82},{},[],{"metadata":15565,"sys":15568,"fields":15573},{"tags":15566,"concepts":15567},[],[],{"space":15569,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15571,"publishedVersion":62,"revision":44,"locale":29},{"sys":15570},{"type":12,"linkType":13,"id":14},{"sys":15572},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15574},{"url":365,"details":15575,"fileName":371,"contentType":372},{"size":367,"image":15576},{"width":369,"height":370},{"sys":15578,"fields":15581},{"id":15579,"createdAt":15580},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":15582,"slug":15583,"articleIntro":-1,"category":15584},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[15585],{"metadata":15586,"sys":15589,"fields":15596},{"tags":15587,"concepts":15588},[],[],{"space":15590,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15592,"publishedVersion":320,"revision":62,"contentType":15594,"locale":29},{"sys":15591},{"type":12,"linkType":13,"id":14},{"sys":15593},{"id":21,"type":12,"linkType":22},{"sys":15595},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15597,"metaTitle":330,"metaDescription":331,"mainTitle":15598,"subtitle":350,"heroImage":15613,"ctaButton":373,"ctaLink":374},[329],{"data":15599,"content":15600,"nodeType":74},{},[15601,15607],{"data":15602,"content":15603,"nodeType":342},{},[15604],{"data":15605,"marks":15606,"value":341,"nodeType":82},{},[],{"data":15608,"content":15609,"nodeType":87},{},[15610],{"data":15611,"marks":15612,"value":349,"nodeType":82},{},[],{"metadata":15614,"sys":15617,"fields":15622},{"tags":15615,"concepts":15616},[],[],{"space":15618,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15620,"publishedVersion":62,"revision":44,"locale":29},{"sys":15619},{"type":12,"linkType":13,"id":14},{"sys":15621},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15623},{"url":365,"details":15624,"fileName":371,"contentType":372},{"size":367,"image":15625},{"width":369,"height":370},{"sys":15627,"fields":15630},{"id":15628,"createdAt":15629},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":15631,"slug":15632,"articleIntro":15631,"category":15633},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[15634],{"metadata":15635,"sys":15638,"fields":15645},{"tags":15636,"concepts":15637},[],[],{"space":15639,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15641,"publishedVersion":320,"revision":62,"contentType":15643,"locale":29},{"sys":15640},{"type":12,"linkType":13,"id":14},{"sys":15642},{"id":21,"type":12,"linkType":22},{"sys":15644},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15646,"metaTitle":330,"metaDescription":331,"mainTitle":15647,"subtitle":350,"heroImage":15662,"ctaButton":373,"ctaLink":374},[329],{"data":15648,"content":15649,"nodeType":74},{},[15650,15656],{"data":15651,"content":15652,"nodeType":342},{},[15653],{"data":15654,"marks":15655,"value":341,"nodeType":82},{},[],{"data":15657,"content":15658,"nodeType":87},{},[15659],{"data":15660,"marks":15661,"value":349,"nodeType":82},{},[],{"metadata":15663,"sys":15666,"fields":15671},{"tags":15664,"concepts":15665},[],[],{"space":15667,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15669,"publishedVersion":62,"revision":44,"locale":29},{"sys":15668},{"type":12,"linkType":13,"id":14},{"sys":15670},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15672},{"url":365,"details":15673,"fileName":371,"contentType":372},{"size":367,"image":15674},{"width":369,"height":370},{"sys":15676,"fields":15679},{"id":15677,"createdAt":15678},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":15680,"slug":15681,"articleIntro":15680,"category":15682},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[15683],{"metadata":15684,"sys":15687,"fields":15694},{"tags":15685,"concepts":15686},[],[],{"space":15688,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15690,"publishedVersion":320,"revision":62,"contentType":15692,"locale":29},{"sys":15689},{"type":12,"linkType":13,"id":14},{"sys":15691},{"id":21,"type":12,"linkType":22},{"sys":15693},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15695,"metaTitle":330,"metaDescription":331,"mainTitle":15696,"subtitle":350,"heroImage":15711,"ctaButton":373,"ctaLink":374},[329],{"data":15697,"content":15698,"nodeType":74},{},[15699,15705],{"data":15700,"content":15701,"nodeType":342},{},[15702],{"data":15703,"marks":15704,"value":341,"nodeType":82},{},[],{"data":15706,"content":15707,"nodeType":87},{},[15708],{"data":15709,"marks":15710,"value":349,"nodeType":82},{},[],{"metadata":15712,"sys":15715,"fields":15720},{"tags":15713,"concepts":15714},[],[],{"space":15716,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15718,"publishedVersion":62,"revision":44,"locale":29},{"sys":15717},{"type":12,"linkType":13,"id":14},{"sys":15719},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15721},{"url":365,"details":15722,"fileName":371,"contentType":372},{"size":367,"image":15723},{"width":369,"height":370},{"sys":15725,"fields":15728},{"id":15726,"createdAt":15727},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":15729,"slug":15730,"articleIntro":15729,"category":15731},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[15732],{"metadata":15733,"sys":15736,"fields":15743},{"tags":15734,"concepts":15735},[],[],{"space":15737,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15739,"publishedVersion":320,"revision":62,"contentType":15741,"locale":29},{"sys":15738},{"type":12,"linkType":13,"id":14},{"sys":15740},{"id":21,"type":12,"linkType":22},{"sys":15742},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15744,"metaTitle":330,"metaDescription":331,"mainTitle":15745,"subtitle":350,"heroImage":15760,"ctaButton":373,"ctaLink":374},[329],{"data":15746,"content":15747,"nodeType":74},{},[15748,15754],{"data":15749,"content":15750,"nodeType":342},{},[15751],{"data":15752,"marks":15753,"value":341,"nodeType":82},{},[],{"data":15755,"content":15756,"nodeType":87},{},[15757],{"data":15758,"marks":15759,"value":349,"nodeType":82},{},[],{"metadata":15761,"sys":15764,"fields":15769},{"tags":15762,"concepts":15763},[],[],{"space":15765,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15767,"publishedVersion":62,"revision":44,"locale":29},{"sys":15766},{"type":12,"linkType":13,"id":14},{"sys":15768},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15770},{"url":365,"details":15771,"fileName":371,"contentType":372},{"size":367,"image":15772},{"width":369,"height":370},{"sys":15774,"fields":15777},{"id":15775,"createdAt":15776},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":15778,"slug":15779,"articleIntro":15778,"category":15780},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[15781],{"metadata":15782,"sys":15785,"fields":15792},{"tags":15783,"concepts":15784},[],[],{"space":15786,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15788,"publishedVersion":320,"revision":62,"contentType":15790,"locale":29},{"sys":15787},{"type":12,"linkType":13,"id":14},{"sys":15789},{"id":21,"type":12,"linkType":22},{"sys":15791},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15793,"metaTitle":330,"metaDescription":331,"mainTitle":15794,"subtitle":350,"heroImage":15809,"ctaButton":373,"ctaLink":374},[329],{"data":15795,"content":15796,"nodeType":74},{},[15797,15803],{"data":15798,"content":15799,"nodeType":342},{},[15800],{"data":15801,"marks":15802,"value":341,"nodeType":82},{},[],{"data":15804,"content":15805,"nodeType":87},{},[15806],{"data":15807,"marks":15808,"value":349,"nodeType":82},{},[],{"metadata":15810,"sys":15813,"fields":15818},{"tags":15811,"concepts":15812},[],[],{"space":15814,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15816,"publishedVersion":62,"revision":44,"locale":29},{"sys":15815},{"type":12,"linkType":13,"id":14},{"sys":15817},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15819},{"url":365,"details":15820,"fileName":371,"contentType":372},{"size":367,"image":15821},{"width":369,"height":370},{"sys":15823,"fields":15826},{"id":15824,"createdAt":15825},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":15827,"slug":15828,"articleIntro":15827,"category":15829},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[15830],{"metadata":15831,"sys":15834,"fields":15841},{"tags":15832,"concepts":15833},[],[],{"space":15835,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15837,"publishedVersion":320,"revision":62,"contentType":15839,"locale":29},{"sys":15836},{"type":12,"linkType":13,"id":14},{"sys":15838},{"id":21,"type":12,"linkType":22},{"sys":15840},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15842,"metaTitle":330,"metaDescription":331,"mainTitle":15843,"subtitle":350,"heroImage":15858,"ctaButton":373,"ctaLink":374},[329],{"data":15844,"content":15845,"nodeType":74},{},[15846,15852],{"data":15847,"content":15848,"nodeType":342},{},[15849],{"data":15850,"marks":15851,"value":341,"nodeType":82},{},[],{"data":15853,"content":15854,"nodeType":87},{},[15855],{"data":15856,"marks":15857,"value":349,"nodeType":82},{},[],{"metadata":15859,"sys":15862,"fields":15867},{"tags":15860,"concepts":15861},[],[],{"space":15863,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15865,"publishedVersion":62,"revision":44,"locale":29},{"sys":15864},{"type":12,"linkType":13,"id":14},{"sys":15866},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15868},{"url":365,"details":15869,"fileName":371,"contentType":372},{"size":367,"image":15870},{"width":369,"height":370},{"sys":15872,"fields":15875},{"id":15873,"createdAt":15874},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":15876,"slug":15877,"articleIntro":15876,"category":15878},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[15879],{"metadata":15880,"sys":15883,"fields":15890},{"tags":15881,"concepts":15882},[],[],{"space":15884,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15886,"publishedVersion":320,"revision":62,"contentType":15888,"locale":29},{"sys":15885},{"type":12,"linkType":13,"id":14},{"sys":15887},{"id":21,"type":12,"linkType":22},{"sys":15889},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15891,"metaTitle":330,"metaDescription":331,"mainTitle":15892,"subtitle":350,"heroImage":15907,"ctaButton":373,"ctaLink":374},[329],{"data":15893,"content":15894,"nodeType":74},{},[15895,15901],{"data":15896,"content":15897,"nodeType":342},{},[15898],{"data":15899,"marks":15900,"value":341,"nodeType":82},{},[],{"data":15902,"content":15903,"nodeType":87},{},[15904],{"data":15905,"marks":15906,"value":349,"nodeType":82},{},[],{"metadata":15908,"sys":15911,"fields":15916},{"tags":15909,"concepts":15910},[],[],{"space":15912,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15914,"publishedVersion":62,"revision":44,"locale":29},{"sys":15913},{"type":12,"linkType":13,"id":14},{"sys":15915},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15917},{"url":365,"details":15918,"fileName":371,"contentType":372},{"size":367,"image":15919},{"width":369,"height":370},{"sys":15921,"fields":15924},{"id":15922,"createdAt":15923},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":15925,"slug":15926,"articleIntro":15925,"category":15927},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[15928],{"metadata":15929,"sys":15932,"fields":15939},{"tags":15930,"concepts":15931},[],[],{"space":15933,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15935,"publishedVersion":320,"revision":62,"contentType":15937,"locale":29},{"sys":15934},{"type":12,"linkType":13,"id":14},{"sys":15936},{"id":21,"type":12,"linkType":22},{"sys":15938},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15940,"metaTitle":330,"metaDescription":331,"mainTitle":15941,"subtitle":350,"heroImage":15956,"ctaButton":373,"ctaLink":374},[329],{"data":15942,"content":15943,"nodeType":74},{},[15944,15950],{"data":15945,"content":15946,"nodeType":342},{},[15947],{"data":15948,"marks":15949,"value":341,"nodeType":82},{},[],{"data":15951,"content":15952,"nodeType":87},{},[15953],{"data":15954,"marks":15955,"value":349,"nodeType":82},{},[],{"metadata":15957,"sys":15960,"fields":15965},{"tags":15958,"concepts":15959},[],[],{"space":15961,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":15963,"publishedVersion":62,"revision":44,"locale":29},{"sys":15962},{"type":12,"linkType":13,"id":14},{"sys":15964},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":15966},{"url":365,"details":15967,"fileName":371,"contentType":372},{"size":367,"image":15968},{"width":369,"height":370},{"sys":15970,"fields":15973},{"id":15971,"createdAt":15972},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":15974,"slug":15975,"articleIntro":-1,"category":15976},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[15977],{"metadata":15978,"sys":15981,"fields":15988},{"tags":15979,"concepts":15980},[],[],{"space":15982,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":15984,"publishedVersion":320,"revision":62,"contentType":15986,"locale":29},{"sys":15983},{"type":12,"linkType":13,"id":14},{"sys":15985},{"id":21,"type":12,"linkType":22},{"sys":15987},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":15989,"metaTitle":330,"metaDescription":331,"mainTitle":15990,"subtitle":350,"heroImage":16005,"ctaButton":373,"ctaLink":374},[329],{"data":15991,"content":15992,"nodeType":74},{},[15993,15999],{"data":15994,"content":15995,"nodeType":342},{},[15996],{"data":15997,"marks":15998,"value":341,"nodeType":82},{},[],{"data":16000,"content":16001,"nodeType":87},{},[16002],{"data":16003,"marks":16004,"value":349,"nodeType":82},{},[],{"metadata":16006,"sys":16009,"fields":16014},{"tags":16007,"concepts":16008},[],[],{"space":16010,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16012,"publishedVersion":62,"revision":44,"locale":29},{"sys":16011},{"type":12,"linkType":13,"id":14},{"sys":16013},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16015},{"url":365,"details":16016,"fileName":371,"contentType":372},{"size":367,"image":16017},{"width":369,"height":370},{"sys":16019,"fields":16022},{"id":16020,"createdAt":16021},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":16023,"slug":16024,"articleIntro":16023,"category":16025},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[16026],{"metadata":16027,"sys":16030,"fields":16037},{"tags":16028,"concepts":16029},[],[],{"space":16031,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16033,"publishedVersion":320,"revision":62,"contentType":16035,"locale":29},{"sys":16032},{"type":12,"linkType":13,"id":14},{"sys":16034},{"id":21,"type":12,"linkType":22},{"sys":16036},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16038,"metaTitle":330,"metaDescription":331,"mainTitle":16039,"subtitle":350,"heroImage":16054,"ctaButton":373,"ctaLink":374},[329],{"data":16040,"content":16041,"nodeType":74},{},[16042,16048],{"data":16043,"content":16044,"nodeType":342},{},[16045],{"data":16046,"marks":16047,"value":341,"nodeType":82},{},[],{"data":16049,"content":16050,"nodeType":87},{},[16051],{"data":16052,"marks":16053,"value":349,"nodeType":82},{},[],{"metadata":16055,"sys":16058,"fields":16063},{"tags":16056,"concepts":16057},[],[],{"space":16059,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16061,"publishedVersion":62,"revision":44,"locale":29},{"sys":16060},{"type":12,"linkType":13,"id":14},{"sys":16062},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16064},{"url":365,"details":16065,"fileName":371,"contentType":372},{"size":367,"image":16066},{"width":369,"height":370},{"sys":16068,"fields":16071},{"id":16069,"createdAt":16070},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":16072,"slug":16073,"articleIntro":16072,"category":16074},"475 - Comptes d'attente","compte-475-comptes-d-attente",[16075],{"metadata":16076,"sys":16079,"fields":16086},{"tags":16077,"concepts":16078},[],[],{"space":16080,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16082,"publishedVersion":320,"revision":62,"contentType":16084,"locale":29},{"sys":16081},{"type":12,"linkType":13,"id":14},{"sys":16083},{"id":21,"type":12,"linkType":22},{"sys":16085},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16087,"metaTitle":330,"metaDescription":331,"mainTitle":16088,"subtitle":350,"heroImage":16103,"ctaButton":373,"ctaLink":374},[329],{"data":16089,"content":16090,"nodeType":74},{},[16091,16097],{"data":16092,"content":16093,"nodeType":342},{},[16094],{"data":16095,"marks":16096,"value":341,"nodeType":82},{},[],{"data":16098,"content":16099,"nodeType":87},{},[16100],{"data":16101,"marks":16102,"value":349,"nodeType":82},{},[],{"metadata":16104,"sys":16107,"fields":16112},{"tags":16105,"concepts":16106},[],[],{"space":16108,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16110,"publishedVersion":62,"revision":44,"locale":29},{"sys":16109},{"type":12,"linkType":13,"id":14},{"sys":16111},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16113},{"url":365,"details":16114,"fileName":371,"contentType":372},{"size":367,"image":16115},{"width":369,"height":370},{"sys":16117,"fields":16120},{"id":16118,"createdAt":16119},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":16121,"slug":16122,"articleIntro":-1,"category":16123},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[16124],{"metadata":16125,"sys":16128,"fields":16135},{"tags":16126,"concepts":16127},[],[],{"space":16129,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16131,"publishedVersion":320,"revision":62,"contentType":16133,"locale":29},{"sys":16130},{"type":12,"linkType":13,"id":14},{"sys":16132},{"id":21,"type":12,"linkType":22},{"sys":16134},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16136,"metaTitle":330,"metaDescription":331,"mainTitle":16137,"subtitle":350,"heroImage":16152,"ctaButton":373,"ctaLink":374},[329],{"data":16138,"content":16139,"nodeType":74},{},[16140,16146],{"data":16141,"content":16142,"nodeType":342},{},[16143],{"data":16144,"marks":16145,"value":341,"nodeType":82},{},[],{"data":16147,"content":16148,"nodeType":87},{},[16149],{"data":16150,"marks":16151,"value":349,"nodeType":82},{},[],{"metadata":16153,"sys":16156,"fields":16161},{"tags":16154,"concepts":16155},[],[],{"space":16157,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16159,"publishedVersion":62,"revision":44,"locale":29},{"sys":16158},{"type":12,"linkType":13,"id":14},{"sys":16160},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16162},{"url":365,"details":16163,"fileName":371,"contentType":372},{"size":367,"image":16164},{"width":369,"height":370},{"sys":16166,"fields":16168},{"id":16167,"createdAt":10039},"IZVxgFtKjx89x5I04Z8oh",{"title":16169,"slug":16170,"articleIntro":16169,"category":16171},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[16172],{"metadata":16173,"sys":16176,"fields":16183},{"tags":16174,"concepts":16175},[],[],{"space":16177,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16179,"publishedVersion":320,"revision":62,"contentType":16181,"locale":29},{"sys":16178},{"type":12,"linkType":13,"id":14},{"sys":16180},{"id":21,"type":12,"linkType":22},{"sys":16182},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16184,"metaTitle":330,"metaDescription":331,"mainTitle":16185,"subtitle":350,"heroImage":16200,"ctaButton":373,"ctaLink":374},[329],{"data":16186,"content":16187,"nodeType":74},{},[16188,16194],{"data":16189,"content":16190,"nodeType":342},{},[16191],{"data":16192,"marks":16193,"value":341,"nodeType":82},{},[],{"data":16195,"content":16196,"nodeType":87},{},[16197],{"data":16198,"marks":16199,"value":349,"nodeType":82},{},[],{"metadata":16201,"sys":16204,"fields":16209},{"tags":16202,"concepts":16203},[],[],{"space":16205,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16207,"publishedVersion":62,"revision":44,"locale":29},{"sys":16206},{"type":12,"linkType":13,"id":14},{"sys":16208},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16210},{"url":365,"details":16211,"fileName":371,"contentType":372},{"size":367,"image":16212},{"width":369,"height":370},{"sys":16214,"fields":16217},{"id":16215,"createdAt":16216},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":16218,"slug":16219,"articleIntro":16218,"category":16220},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[16221],{"metadata":16222,"sys":16225,"fields":16232},{"tags":16223,"concepts":16224},[],[],{"space":16226,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16228,"publishedVersion":320,"revision":62,"contentType":16230,"locale":29},{"sys":16227},{"type":12,"linkType":13,"id":14},{"sys":16229},{"id":21,"type":12,"linkType":22},{"sys":16231},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16233,"metaTitle":330,"metaDescription":331,"mainTitle":16234,"subtitle":350,"heroImage":16249,"ctaButton":373,"ctaLink":374},[329],{"data":16235,"content":16236,"nodeType":74},{},[16237,16243],{"data":16238,"content":16239,"nodeType":342},{},[16240],{"data":16241,"marks":16242,"value":341,"nodeType":82},{},[],{"data":16244,"content":16245,"nodeType":87},{},[16246],{"data":16247,"marks":16248,"value":349,"nodeType":82},{},[],{"metadata":16250,"sys":16253,"fields":16258},{"tags":16251,"concepts":16252},[],[],{"space":16254,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16256,"publishedVersion":62,"revision":44,"locale":29},{"sys":16255},{"type":12,"linkType":13,"id":14},{"sys":16257},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16259},{"url":365,"details":16260,"fileName":371,"contentType":372},{"size":367,"image":16261},{"width":369,"height":370},{"sys":16263,"fields":16266},{"id":16264,"createdAt":16265},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":16267,"slug":16268,"articleIntro":16267,"category":16269},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[16270],{"metadata":16271,"sys":16274,"fields":16281},{"tags":16272,"concepts":16273},[],[],{"space":16275,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16277,"publishedVersion":320,"revision":62,"contentType":16279,"locale":29},{"sys":16276},{"type":12,"linkType":13,"id":14},{"sys":16278},{"id":21,"type":12,"linkType":22},{"sys":16280},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16282,"metaTitle":330,"metaDescription":331,"mainTitle":16283,"subtitle":350,"heroImage":16298,"ctaButton":373,"ctaLink":374},[329],{"data":16284,"content":16285,"nodeType":74},{},[16286,16292],{"data":16287,"content":16288,"nodeType":342},{},[16289],{"data":16290,"marks":16291,"value":341,"nodeType":82},{},[],{"data":16293,"content":16294,"nodeType":87},{},[16295],{"data":16296,"marks":16297,"value":349,"nodeType":82},{},[],{"metadata":16299,"sys":16302,"fields":16307},{"tags":16300,"concepts":16301},[],[],{"space":16303,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16305,"publishedVersion":62,"revision":44,"locale":29},{"sys":16304},{"type":12,"linkType":13,"id":14},{"sys":16306},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16308},{"url":365,"details":16309,"fileName":371,"contentType":372},{"size":367,"image":16310},{"width":369,"height":370},{"sys":16312,"fields":16315},{"id":16313,"createdAt":16314},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":16316,"slug":16317,"articleIntro":16316,"category":16318},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[16319],{"metadata":16320,"sys":16323,"fields":16330},{"tags":16321,"concepts":16322},[],[],{"space":16324,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16326,"publishedVersion":320,"revision":62,"contentType":16328,"locale":29},{"sys":16325},{"type":12,"linkType":13,"id":14},{"sys":16327},{"id":21,"type":12,"linkType":22},{"sys":16329},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16331,"metaTitle":330,"metaDescription":331,"mainTitle":16332,"subtitle":350,"heroImage":16347,"ctaButton":373,"ctaLink":374},[329],{"data":16333,"content":16334,"nodeType":74},{},[16335,16341],{"data":16336,"content":16337,"nodeType":342},{},[16338],{"data":16339,"marks":16340,"value":341,"nodeType":82},{},[],{"data":16342,"content":16343,"nodeType":87},{},[16344],{"data":16345,"marks":16346,"value":349,"nodeType":82},{},[],{"metadata":16348,"sys":16351,"fields":16356},{"tags":16349,"concepts":16350},[],[],{"space":16352,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16354,"publishedVersion":62,"revision":44,"locale":29},{"sys":16353},{"type":12,"linkType":13,"id":14},{"sys":16355},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16357},{"url":365,"details":16358,"fileName":371,"contentType":372},{"size":367,"image":16359},{"width":369,"height":370},{"sys":16361,"fields":16364},{"id":16362,"createdAt":16363},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":16365,"slug":16366,"articleIntro":16365,"category":16367},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[16368],{"metadata":16369,"sys":16372,"fields":16379},{"tags":16370,"concepts":16371},[],[],{"space":16373,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16375,"publishedVersion":320,"revision":62,"contentType":16377,"locale":29},{"sys":16374},{"type":12,"linkType":13,"id":14},{"sys":16376},{"id":21,"type":12,"linkType":22},{"sys":16378},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16380,"metaTitle":330,"metaDescription":331,"mainTitle":16381,"subtitle":350,"heroImage":16396,"ctaButton":373,"ctaLink":374},[329],{"data":16382,"content":16383,"nodeType":74},{},[16384,16390],{"data":16385,"content":16386,"nodeType":342},{},[16387],{"data":16388,"marks":16389,"value":341,"nodeType":82},{},[],{"data":16391,"content":16392,"nodeType":87},{},[16393],{"data":16394,"marks":16395,"value":349,"nodeType":82},{},[],{"metadata":16397,"sys":16400,"fields":16405},{"tags":16398,"concepts":16399},[],[],{"space":16401,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16403,"publishedVersion":62,"revision":44,"locale":29},{"sys":16402},{"type":12,"linkType":13,"id":14},{"sys":16404},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16406},{"url":365,"details":16407,"fileName":371,"contentType":372},{"size":367,"image":16408},{"width":369,"height":370},{"sys":16410,"fields":16413},{"id":16411,"createdAt":16412},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":16414,"slug":16415,"articleIntro":16414,"category":16416},"2185 - Cheptel","compte-2185-cheptel",[16417],{"metadata":16418,"sys":16421,"fields":16428},{"tags":16419,"concepts":16420},[],[],{"space":16422,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16424,"publishedVersion":320,"revision":62,"contentType":16426,"locale":29},{"sys":16423},{"type":12,"linkType":13,"id":14},{"sys":16425},{"id":21,"type":12,"linkType":22},{"sys":16427},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16429,"metaTitle":330,"metaDescription":331,"mainTitle":16430,"subtitle":350,"heroImage":16445,"ctaButton":373,"ctaLink":374},[329],{"data":16431,"content":16432,"nodeType":74},{},[16433,16439],{"data":16434,"content":16435,"nodeType":342},{},[16436],{"data":16437,"marks":16438,"value":341,"nodeType":82},{},[],{"data":16440,"content":16441,"nodeType":87},{},[16442],{"data":16443,"marks":16444,"value":349,"nodeType":82},{},[],{"metadata":16446,"sys":16449,"fields":16454},{"tags":16447,"concepts":16448},[],[],{"space":16450,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16452,"publishedVersion":62,"revision":44,"locale":29},{"sys":16451},{"type":12,"linkType":13,"id":14},{"sys":16453},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16455},{"url":365,"details":16456,"fileName":371,"contentType":372},{"size":367,"image":16457},{"width":369,"height":370},{"sys":16459,"fields":16462},{"id":16460,"createdAt":16461},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":16463,"slug":16464,"articleIntro":-1,"category":16465},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[16466],{"metadata":16467,"sys":16470,"fields":16477},{"tags":16468,"concepts":16469},[],[],{"space":16471,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16473,"publishedVersion":320,"revision":62,"contentType":16475,"locale":29},{"sys":16472},{"type":12,"linkType":13,"id":14},{"sys":16474},{"id":21,"type":12,"linkType":22},{"sys":16476},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16478,"metaTitle":330,"metaDescription":331,"mainTitle":16479,"subtitle":350,"heroImage":16494,"ctaButton":373,"ctaLink":374},[329],{"data":16480,"content":16481,"nodeType":74},{},[16482,16488],{"data":16483,"content":16484,"nodeType":342},{},[16485],{"data":16486,"marks":16487,"value":341,"nodeType":82},{},[],{"data":16489,"content":16490,"nodeType":87},{},[16491],{"data":16492,"marks":16493,"value":349,"nodeType":82},{},[],{"metadata":16495,"sys":16498,"fields":16503},{"tags":16496,"concepts":16497},[],[],{"space":16499,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16501,"publishedVersion":62,"revision":44,"locale":29},{"sys":16500},{"type":12,"linkType":13,"id":14},{"sys":16502},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16504},{"url":365,"details":16505,"fileName":371,"contentType":372},{"size":367,"image":16506},{"width":369,"height":370},{"sys":16508,"fields":16511},{"id":16509,"createdAt":16510},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":16512,"slug":16513,"articleIntro":-1,"category":16514},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[16515],{"metadata":16516,"sys":16519,"fields":16526},{"tags":16517,"concepts":16518},[],[],{"space":16520,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16522,"publishedVersion":320,"revision":62,"contentType":16524,"locale":29},{"sys":16521},{"type":12,"linkType":13,"id":14},{"sys":16523},{"id":21,"type":12,"linkType":22},{"sys":16525},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16527,"metaTitle":330,"metaDescription":331,"mainTitle":16528,"subtitle":350,"heroImage":16543,"ctaButton":373,"ctaLink":374},[329],{"data":16529,"content":16530,"nodeType":74},{},[16531,16537],{"data":16532,"content":16533,"nodeType":342},{},[16534],{"data":16535,"marks":16536,"value":341,"nodeType":82},{},[],{"data":16538,"content":16539,"nodeType":87},{},[16540],{"data":16541,"marks":16542,"value":349,"nodeType":82},{},[],{"metadata":16544,"sys":16547,"fields":16552},{"tags":16545,"concepts":16546},[],[],{"space":16548,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16550,"publishedVersion":62,"revision":44,"locale":29},{"sys":16549},{"type":12,"linkType":13,"id":14},{"sys":16551},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16553},{"url":365,"details":16554,"fileName":371,"contentType":372},{"size":367,"image":16555},{"width":369,"height":370},{"sys":16557,"fields":16560},{"id":16558,"createdAt":16559},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":16561,"slug":16562,"articleIntro":-1,"category":16563},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[16564],{"metadata":16565,"sys":16568,"fields":16575},{"tags":16566,"concepts":16567},[],[],{"space":16569,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16571,"publishedVersion":320,"revision":62,"contentType":16573,"locale":29},{"sys":16570},{"type":12,"linkType":13,"id":14},{"sys":16572},{"id":21,"type":12,"linkType":22},{"sys":16574},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16576,"metaTitle":330,"metaDescription":331,"mainTitle":16577,"subtitle":350,"heroImage":16592,"ctaButton":373,"ctaLink":374},[329],{"data":16578,"content":16579,"nodeType":74},{},[16580,16586],{"data":16581,"content":16582,"nodeType":342},{},[16583],{"data":16584,"marks":16585,"value":341,"nodeType":82},{},[],{"data":16587,"content":16588,"nodeType":87},{},[16589],{"data":16590,"marks":16591,"value":349,"nodeType":82},{},[],{"metadata":16593,"sys":16596,"fields":16601},{"tags":16594,"concepts":16595},[],[],{"space":16597,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16599,"publishedVersion":62,"revision":44,"locale":29},{"sys":16598},{"type":12,"linkType":13,"id":14},{"sys":16600},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16602},{"url":365,"details":16603,"fileName":371,"contentType":372},{"size":367,"image":16604},{"width":369,"height":370},{"sys":16606,"fields":16609},{"id":16607,"createdAt":16608},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":16610,"slug":16611,"articleIntro":16610,"category":16612},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[16613],{"metadata":16614,"sys":16617,"fields":16624},{"tags":16615,"concepts":16616},[],[],{"space":16618,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16620,"publishedVersion":320,"revision":62,"contentType":16622,"locale":29},{"sys":16619},{"type":12,"linkType":13,"id":14},{"sys":16621},{"id":21,"type":12,"linkType":22},{"sys":16623},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16625,"metaTitle":330,"metaDescription":331,"mainTitle":16626,"subtitle":350,"heroImage":16641,"ctaButton":373,"ctaLink":374},[329],{"data":16627,"content":16628,"nodeType":74},{},[16629,16635],{"data":16630,"content":16631,"nodeType":342},{},[16632],{"data":16633,"marks":16634,"value":341,"nodeType":82},{},[],{"data":16636,"content":16637,"nodeType":87},{},[16638],{"data":16639,"marks":16640,"value":349,"nodeType":82},{},[],{"metadata":16642,"sys":16645,"fields":16650},{"tags":16643,"concepts":16644},[],[],{"space":16646,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16648,"publishedVersion":62,"revision":44,"locale":29},{"sys":16647},{"type":12,"linkType":13,"id":14},{"sys":16649},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16651},{"url":365,"details":16652,"fileName":371,"contentType":372},{"size":367,"image":16653},{"width":369,"height":370},{"sys":16655,"fields":16658},{"id":16656,"createdAt":16657},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":16659,"slug":16660,"articleIntro":16659,"category":16661},"613 - Locations","compte-613-locations",[16662],{"metadata":16663,"sys":16666,"fields":16673},{"tags":16664,"concepts":16665},[],[],{"space":16667,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16669,"publishedVersion":320,"revision":62,"contentType":16671,"locale":29},{"sys":16668},{"type":12,"linkType":13,"id":14},{"sys":16670},{"id":21,"type":12,"linkType":22},{"sys":16672},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16674,"metaTitle":330,"metaDescription":331,"mainTitle":16675,"subtitle":350,"heroImage":16690,"ctaButton":373,"ctaLink":374},[329],{"data":16676,"content":16677,"nodeType":74},{},[16678,16684],{"data":16679,"content":16680,"nodeType":342},{},[16681],{"data":16682,"marks":16683,"value":341,"nodeType":82},{},[],{"data":16685,"content":16686,"nodeType":87},{},[16687],{"data":16688,"marks":16689,"value":349,"nodeType":82},{},[],{"metadata":16691,"sys":16694,"fields":16699},{"tags":16692,"concepts":16693},[],[],{"space":16695,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16697,"publishedVersion":62,"revision":44,"locale":29},{"sys":16696},{"type":12,"linkType":13,"id":14},{"sys":16698},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16700},{"url":365,"details":16701,"fileName":371,"contentType":372},{"size":367,"image":16702},{"width":369,"height":370},{"sys":16704,"fields":16707},{"id":16705,"createdAt":16706},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":16708,"slug":16709,"articleIntro":16708,"category":16710},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[16711],{"metadata":16712,"sys":16715,"fields":16722},{"tags":16713,"concepts":16714},[],[],{"space":16716,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16718,"publishedVersion":320,"revision":62,"contentType":16720,"locale":29},{"sys":16717},{"type":12,"linkType":13,"id":14},{"sys":16719},{"id":21,"type":12,"linkType":22},{"sys":16721},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16723,"metaTitle":330,"metaDescription":331,"mainTitle":16724,"subtitle":350,"heroImage":16739,"ctaButton":373,"ctaLink":374},[329],{"data":16725,"content":16726,"nodeType":74},{},[16727,16733],{"data":16728,"content":16729,"nodeType":342},{},[16730],{"data":16731,"marks":16732,"value":341,"nodeType":82},{},[],{"data":16734,"content":16735,"nodeType":87},{},[16736],{"data":16737,"marks":16738,"value":349,"nodeType":82},{},[],{"metadata":16740,"sys":16743,"fields":16748},{"tags":16741,"concepts":16742},[],[],{"space":16744,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16746,"publishedVersion":62,"revision":44,"locale":29},{"sys":16745},{"type":12,"linkType":13,"id":14},{"sys":16747},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16749},{"url":365,"details":16750,"fileName":371,"contentType":372},{"size":367,"image":16751},{"width":369,"height":370},{"sys":16753,"fields":16756},{"id":16754,"createdAt":16755},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":16757,"slug":16758,"articleIntro":16757,"category":16759},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[16760],{"metadata":16761,"sys":16764,"fields":16771},{"tags":16762,"concepts":16763},[],[],{"space":16765,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16767,"publishedVersion":320,"revision":62,"contentType":16769,"locale":29},{"sys":16766},{"type":12,"linkType":13,"id":14},{"sys":16768},{"id":21,"type":12,"linkType":22},{"sys":16770},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16772,"metaTitle":330,"metaDescription":331,"mainTitle":16773,"subtitle":350,"heroImage":16788,"ctaButton":373,"ctaLink":374},[329],{"data":16774,"content":16775,"nodeType":74},{},[16776,16782],{"data":16777,"content":16778,"nodeType":342},{},[16779],{"data":16780,"marks":16781,"value":341,"nodeType":82},{},[],{"data":16783,"content":16784,"nodeType":87},{},[16785],{"data":16786,"marks":16787,"value":349,"nodeType":82},{},[],{"metadata":16789,"sys":16792,"fields":16797},{"tags":16790,"concepts":16791},[],[],{"space":16793,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16795,"publishedVersion":62,"revision":44,"locale":29},{"sys":16794},{"type":12,"linkType":13,"id":14},{"sys":16796},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16798},{"url":365,"details":16799,"fileName":371,"contentType":372},{"size":367,"image":16800},{"width":369,"height":370},{"sys":16802,"fields":16805},{"id":16803,"createdAt":16804},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":16806,"slug":16807,"articleIntro":-1,"category":16808},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[16809],{"metadata":16810,"sys":16813,"fields":16820},{"tags":16811,"concepts":16812},[],[],{"space":16814,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16816,"publishedVersion":320,"revision":62,"contentType":16818,"locale":29},{"sys":16815},{"type":12,"linkType":13,"id":14},{"sys":16817},{"id":21,"type":12,"linkType":22},{"sys":16819},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16821,"metaTitle":330,"metaDescription":331,"mainTitle":16822,"subtitle":350,"heroImage":16837,"ctaButton":373,"ctaLink":374},[329],{"data":16823,"content":16824,"nodeType":74},{},[16825,16831],{"data":16826,"content":16827,"nodeType":342},{},[16828],{"data":16829,"marks":16830,"value":341,"nodeType":82},{},[],{"data":16832,"content":16833,"nodeType":87},{},[16834],{"data":16835,"marks":16836,"value":349,"nodeType":82},{},[],{"metadata":16838,"sys":16841,"fields":16846},{"tags":16839,"concepts":16840},[],[],{"space":16842,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16844,"publishedVersion":62,"revision":44,"locale":29},{"sys":16843},{"type":12,"linkType":13,"id":14},{"sys":16845},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16847},{"url":365,"details":16848,"fileName":371,"contentType":372},{"size":367,"image":16849},{"width":369,"height":370},{"sys":16851,"fields":16854},{"id":16852,"createdAt":16853},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":16855,"slug":16856,"articleIntro":16855,"category":16857},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[16858],{"metadata":16859,"sys":16862,"fields":16869},{"tags":16860,"concepts":16861},[],[],{"space":16863,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16865,"publishedVersion":320,"revision":62,"contentType":16867,"locale":29},{"sys":16864},{"type":12,"linkType":13,"id":14},{"sys":16866},{"id":21,"type":12,"linkType":22},{"sys":16868},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16870,"metaTitle":330,"metaDescription":331,"mainTitle":16871,"subtitle":350,"heroImage":16886,"ctaButton":373,"ctaLink":374},[329],{"data":16872,"content":16873,"nodeType":74},{},[16874,16880],{"data":16875,"content":16876,"nodeType":342},{},[16877],{"data":16878,"marks":16879,"value":341,"nodeType":82},{},[],{"data":16881,"content":16882,"nodeType":87},{},[16883],{"data":16884,"marks":16885,"value":349,"nodeType":82},{},[],{"metadata":16887,"sys":16890,"fields":16895},{"tags":16888,"concepts":16889},[],[],{"space":16891,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16893,"publishedVersion":62,"revision":44,"locale":29},{"sys":16892},{"type":12,"linkType":13,"id":14},{"sys":16894},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16896},{"url":365,"details":16897,"fileName":371,"contentType":372},{"size":367,"image":16898},{"width":369,"height":370},{"sys":16900,"fields":16903},{"id":16901,"createdAt":16902},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":16904,"slug":16905,"articleIntro":16904,"category":16906},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[16907],{"metadata":16908,"sys":16911,"fields":16918},{"tags":16909,"concepts":16910},[],[],{"space":16912,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16914,"publishedVersion":320,"revision":62,"contentType":16916,"locale":29},{"sys":16913},{"type":12,"linkType":13,"id":14},{"sys":16915},{"id":21,"type":12,"linkType":22},{"sys":16917},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16919,"metaTitle":330,"metaDescription":331,"mainTitle":16920,"subtitle":350,"heroImage":16935,"ctaButton":373,"ctaLink":374},[329],{"data":16921,"content":16922,"nodeType":74},{},[16923,16929],{"data":16924,"content":16925,"nodeType":342},{},[16926],{"data":16927,"marks":16928,"value":341,"nodeType":82},{},[],{"data":16930,"content":16931,"nodeType":87},{},[16932],{"data":16933,"marks":16934,"value":349,"nodeType":82},{},[],{"metadata":16936,"sys":16939,"fields":16944},{"tags":16937,"concepts":16938},[],[],{"space":16940,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16942,"publishedVersion":62,"revision":44,"locale":29},{"sys":16941},{"type":12,"linkType":13,"id":14},{"sys":16943},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16945},{"url":365,"details":16946,"fileName":371,"contentType":372},{"size":367,"image":16947},{"width":369,"height":370},{"sys":16949,"fields":16952},{"id":16950,"createdAt":16951},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":16953,"slug":16954,"articleIntro":-1,"category":16955},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[16956],{"metadata":16957,"sys":16960,"fields":16967},{"tags":16958,"concepts":16959},[],[],{"space":16961,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":16963,"publishedVersion":320,"revision":62,"contentType":16965,"locale":29},{"sys":16962},{"type":12,"linkType":13,"id":14},{"sys":16964},{"id":21,"type":12,"linkType":22},{"sys":16966},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":16968,"metaTitle":330,"metaDescription":331,"mainTitle":16969,"subtitle":350,"heroImage":16984,"ctaButton":373,"ctaLink":374},[329],{"data":16970,"content":16971,"nodeType":74},{},[16972,16978],{"data":16973,"content":16974,"nodeType":342},{},[16975],{"data":16976,"marks":16977,"value":341,"nodeType":82},{},[],{"data":16979,"content":16980,"nodeType":87},{},[16981],{"data":16982,"marks":16983,"value":349,"nodeType":82},{},[],{"metadata":16985,"sys":16988,"fields":16993},{"tags":16986,"concepts":16987},[],[],{"space":16989,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":16991,"publishedVersion":62,"revision":44,"locale":29},{"sys":16990},{"type":12,"linkType":13,"id":14},{"sys":16992},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":16994},{"url":365,"details":16995,"fileName":371,"contentType":372},{"size":367,"image":16996},{"width":369,"height":370},{"sys":16998,"fields":17001},{"id":16999,"createdAt":17000},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":17002,"slug":17003,"articleIntro":17002,"category":17004},"Compte 101 - Capital","compte-101-capital",[17005],{"metadata":17006,"sys":17009,"fields":17016},{"tags":17007,"concepts":17008},[],[],{"space":17010,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17012,"publishedVersion":320,"revision":62,"contentType":17014,"locale":29},{"sys":17011},{"type":12,"linkType":13,"id":14},{"sys":17013},{"id":21,"type":12,"linkType":22},{"sys":17015},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17017,"metaTitle":330,"metaDescription":331,"mainTitle":17018,"subtitle":350,"heroImage":17033,"ctaButton":373,"ctaLink":374},[329],{"data":17019,"content":17020,"nodeType":74},{},[17021,17027],{"data":17022,"content":17023,"nodeType":342},{},[17024],{"data":17025,"marks":17026,"value":341,"nodeType":82},{},[],{"data":17028,"content":17029,"nodeType":87},{},[17030],{"data":17031,"marks":17032,"value":349,"nodeType":82},{},[],{"metadata":17034,"sys":17037,"fields":17042},{"tags":17035,"concepts":17036},[],[],{"space":17038,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17040,"publishedVersion":62,"revision":44,"locale":29},{"sys":17039},{"type":12,"linkType":13,"id":14},{"sys":17041},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17043},{"url":365,"details":17044,"fileName":371,"contentType":372},{"size":367,"image":17045},{"width":369,"height":370},{"sys":17047,"fields":17050},{"id":17048,"createdAt":17049},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":17051,"slug":17052,"articleIntro":17051,"category":17053},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[17054],{"metadata":17055,"sys":17058,"fields":17065},{"tags":17056,"concepts":17057},[],[],{"space":17059,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17061,"publishedVersion":320,"revision":62,"contentType":17063,"locale":29},{"sys":17060},{"type":12,"linkType":13,"id":14},{"sys":17062},{"id":21,"type":12,"linkType":22},{"sys":17064},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17066,"metaTitle":330,"metaDescription":331,"mainTitle":17067,"subtitle":350,"heroImage":17082,"ctaButton":373,"ctaLink":374},[329],{"data":17068,"content":17069,"nodeType":74},{},[17070,17076],{"data":17071,"content":17072,"nodeType":342},{},[17073],{"data":17074,"marks":17075,"value":341,"nodeType":82},{},[],{"data":17077,"content":17078,"nodeType":87},{},[17079],{"data":17080,"marks":17081,"value":349,"nodeType":82},{},[],{"metadata":17083,"sys":17086,"fields":17091},{"tags":17084,"concepts":17085},[],[],{"space":17087,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17089,"publishedVersion":62,"revision":44,"locale":29},{"sys":17088},{"type":12,"linkType":13,"id":14},{"sys":17090},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17092},{"url":365,"details":17093,"fileName":371,"contentType":372},{"size":367,"image":17094},{"width":369,"height":370},{"sys":17096,"fields":17099},{"id":17097,"createdAt":17098},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":17100,"slug":17101,"articleIntro":17100,"category":17102},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[17103],{"metadata":17104,"sys":17107,"fields":17114},{"tags":17105,"concepts":17106},[],[],{"space":17108,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17110,"publishedVersion":320,"revision":62,"contentType":17112,"locale":29},{"sys":17109},{"type":12,"linkType":13,"id":14},{"sys":17111},{"id":21,"type":12,"linkType":22},{"sys":17113},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17115,"metaTitle":330,"metaDescription":331,"mainTitle":17116,"subtitle":350,"heroImage":17131,"ctaButton":373,"ctaLink":374},[329],{"data":17117,"content":17118,"nodeType":74},{},[17119,17125],{"data":17120,"content":17121,"nodeType":342},{},[17122],{"data":17123,"marks":17124,"value":341,"nodeType":82},{},[],{"data":17126,"content":17127,"nodeType":87},{},[17128],{"data":17129,"marks":17130,"value":349,"nodeType":82},{},[],{"metadata":17132,"sys":17135,"fields":17140},{"tags":17133,"concepts":17134},[],[],{"space":17136,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17138,"publishedVersion":62,"revision":44,"locale":29},{"sys":17137},{"type":12,"linkType":13,"id":14},{"sys":17139},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17141},{"url":365,"details":17142,"fileName":371,"contentType":372},{"size":367,"image":17143},{"width":369,"height":370},{"sys":17145,"fields":17148},{"id":17146,"createdAt":17147},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":17149,"slug":17150,"articleIntro":17149,"category":17151},"4558 - Intérêts courus","compte-4558-interets-courus",[17152],{"metadata":17153,"sys":17156,"fields":17163},{"tags":17154,"concepts":17155},[],[],{"space":17157,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17159,"publishedVersion":320,"revision":62,"contentType":17161,"locale":29},{"sys":17158},{"type":12,"linkType":13,"id":14},{"sys":17160},{"id":21,"type":12,"linkType":22},{"sys":17162},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17164,"metaTitle":330,"metaDescription":331,"mainTitle":17165,"subtitle":350,"heroImage":17180,"ctaButton":373,"ctaLink":374},[329],{"data":17166,"content":17167,"nodeType":74},{},[17168,17174],{"data":17169,"content":17170,"nodeType":342},{},[17171],{"data":17172,"marks":17173,"value":341,"nodeType":82},{},[],{"data":17175,"content":17176,"nodeType":87},{},[17177],{"data":17178,"marks":17179,"value":349,"nodeType":82},{},[],{"metadata":17181,"sys":17184,"fields":17189},{"tags":17182,"concepts":17183},[],[],{"space":17185,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17187,"publishedVersion":62,"revision":44,"locale":29},{"sys":17186},{"type":12,"linkType":13,"id":14},{"sys":17188},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17190},{"url":365,"details":17191,"fileName":371,"contentType":372},{"size":367,"image":17192},{"width":369,"height":370},{"sys":17194,"fields":17197},{"id":17195,"createdAt":17196},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":17198,"slug":17199,"articleIntro":17198,"category":17200},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[17201],{"metadata":17202,"sys":17205,"fields":17212},{"tags":17203,"concepts":17204},[],[],{"space":17206,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17208,"publishedVersion":320,"revision":62,"contentType":17210,"locale":29},{"sys":17207},{"type":12,"linkType":13,"id":14},{"sys":17209},{"id":21,"type":12,"linkType":22},{"sys":17211},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17213,"metaTitle":330,"metaDescription":331,"mainTitle":17214,"subtitle":350,"heroImage":17229,"ctaButton":373,"ctaLink":374},[329],{"data":17215,"content":17216,"nodeType":74},{},[17217,17223],{"data":17218,"content":17219,"nodeType":342},{},[17220],{"data":17221,"marks":17222,"value":341,"nodeType":82},{},[],{"data":17224,"content":17225,"nodeType":87},{},[17226],{"data":17227,"marks":17228,"value":349,"nodeType":82},{},[],{"metadata":17230,"sys":17233,"fields":17238},{"tags":17231,"concepts":17232},[],[],{"space":17234,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17236,"publishedVersion":62,"revision":44,"locale":29},{"sys":17235},{"type":12,"linkType":13,"id":14},{"sys":17237},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17239},{"url":365,"details":17240,"fileName":371,"contentType":372},{"size":367,"image":17241},{"width":369,"height":370},{"sys":17243,"fields":17246},{"id":17244,"createdAt":17245},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":17247,"slug":17248,"articleIntro":17247,"category":17249},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[17250],{"metadata":17251,"sys":17254,"fields":17261},{"tags":17252,"concepts":17253},[],[],{"space":17255,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17257,"publishedVersion":320,"revision":62,"contentType":17259,"locale":29},{"sys":17256},{"type":12,"linkType":13,"id":14},{"sys":17258},{"id":21,"type":12,"linkType":22},{"sys":17260},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17262,"metaTitle":330,"metaDescription":331,"mainTitle":17263,"subtitle":350,"heroImage":17278,"ctaButton":373,"ctaLink":374},[329],{"data":17264,"content":17265,"nodeType":74},{},[17266,17272],{"data":17267,"content":17268,"nodeType":342},{},[17269],{"data":17270,"marks":17271,"value":341,"nodeType":82},{},[],{"data":17273,"content":17274,"nodeType":87},{},[17275],{"data":17276,"marks":17277,"value":349,"nodeType":82},{},[],{"metadata":17279,"sys":17282,"fields":17287},{"tags":17280,"concepts":17281},[],[],{"space":17283,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17285,"publishedVersion":62,"revision":44,"locale":29},{"sys":17284},{"type":12,"linkType":13,"id":14},{"sys":17286},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17288},{"url":365,"details":17289,"fileName":371,"contentType":372},{"size":367,"image":17290},{"width":369,"height":370},{"sys":17292,"fields":17295},{"id":17293,"createdAt":17294},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":17296,"slug":17297,"articleIntro":-1,"category":17298},"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",[17299],{"metadata":17300,"sys":17303,"fields":17310},{"tags":17301,"concepts":17302},[],[],{"space":17304,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17306,"publishedVersion":320,"revision":62,"contentType":17308,"locale":29},{"sys":17305},{"type":12,"linkType":13,"id":14},{"sys":17307},{"id":21,"type":12,"linkType":22},{"sys":17309},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17311,"metaTitle":330,"metaDescription":331,"mainTitle":17312,"subtitle":350,"heroImage":17327,"ctaButton":373,"ctaLink":374},[329],{"data":17313,"content":17314,"nodeType":74},{},[17315,17321],{"data":17316,"content":17317,"nodeType":342},{},[17318],{"data":17319,"marks":17320,"value":341,"nodeType":82},{},[],{"data":17322,"content":17323,"nodeType":87},{},[17324],{"data":17325,"marks":17326,"value":349,"nodeType":82},{},[],{"metadata":17328,"sys":17331,"fields":17336},{"tags":17329,"concepts":17330},[],[],{"space":17332,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17334,"publishedVersion":62,"revision":44,"locale":29},{"sys":17333},{"type":12,"linkType":13,"id":14},{"sys":17335},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17337},{"url":365,"details":17338,"fileName":371,"contentType":372},{"size":367,"image":17339},{"width":369,"height":370},{"sys":17341,"fields":17344},{"id":17342,"createdAt":17343},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":17345,"slug":17346,"articleIntro":17347,"category":17348},"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.",[17349],{"metadata":17350,"sys":17353,"fields":17360},{"tags":17351,"concepts":17352},[],[],{"space":17354,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17356,"publishedVersion":320,"revision":62,"contentType":17358,"locale":29},{"sys":17355},{"type":12,"linkType":13,"id":14},{"sys":17357},{"id":21,"type":12,"linkType":22},{"sys":17359},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17361,"metaTitle":330,"metaDescription":331,"mainTitle":17362,"subtitle":350,"heroImage":17377,"ctaButton":373,"ctaLink":374},[329],{"data":17363,"content":17364,"nodeType":74},{},[17365,17371],{"data":17366,"content":17367,"nodeType":342},{},[17368],{"data":17369,"marks":17370,"value":341,"nodeType":82},{},[],{"data":17372,"content":17373,"nodeType":87},{},[17374],{"data":17375,"marks":17376,"value":349,"nodeType":82},{},[],{"metadata":17378,"sys":17381,"fields":17386},{"tags":17379,"concepts":17380},[],[],{"space":17382,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17384,"publishedVersion":62,"revision":44,"locale":29},{"sys":17383},{"type":12,"linkType":13,"id":14},{"sys":17385},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17387},{"url":365,"details":17388,"fileName":371,"contentType":372},{"size":367,"image":17389},{"width":369,"height":370},{"sys":17391,"fields":17394},{"id":17392,"createdAt":17393},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":17395,"slug":17396,"articleIntro":17395,"category":17397},"78174 - Créances","compte-78174-creances",[17398],{"metadata":17399,"sys":17402,"fields":17409},{"tags":17400,"concepts":17401},[],[],{"space":17403,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17405,"publishedVersion":320,"revision":62,"contentType":17407,"locale":29},{"sys":17404},{"type":12,"linkType":13,"id":14},{"sys":17406},{"id":21,"type":12,"linkType":22},{"sys":17408},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17410,"metaTitle":330,"metaDescription":331,"mainTitle":17411,"subtitle":350,"heroImage":17426,"ctaButton":373,"ctaLink":374},[329],{"data":17412,"content":17413,"nodeType":74},{},[17414,17420],{"data":17415,"content":17416,"nodeType":342},{},[17417],{"data":17418,"marks":17419,"value":341,"nodeType":82},{},[],{"data":17421,"content":17422,"nodeType":87},{},[17423],{"data":17424,"marks":17425,"value":349,"nodeType":82},{},[],{"metadata":17427,"sys":17430,"fields":17435},{"tags":17428,"concepts":17429},[],[],{"space":17431,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17433,"publishedVersion":62,"revision":44,"locale":29},{"sys":17432},{"type":12,"linkType":13,"id":14},{"sys":17434},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17436},{"url":365,"details":17437,"fileName":371,"contentType":372},{"size":367,"image":17438},{"width":369,"height":370},{"sys":17440,"fields":17441},{"id":15,"createdAt":17},{"title":31,"slug":305,"articleIntro":31,"category":17442},[17443],{"metadata":17444,"sys":17447,"fields":17454},{"tags":17445,"concepts":17446},[],[],{"space":17448,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17450,"publishedVersion":320,"revision":62,"contentType":17452,"locale":29},{"sys":17449},{"type":12,"linkType":13,"id":14},{"sys":17451},{"id":21,"type":12,"linkType":22},{"sys":17453},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17455,"metaTitle":330,"metaDescription":331,"mainTitle":17456,"subtitle":350,"heroImage":17471,"ctaButton":373,"ctaLink":374},[329],{"data":17457,"content":17458,"nodeType":74},{},[17459,17465],{"data":17460,"content":17461,"nodeType":342},{},[17462],{"data":17463,"marks":17464,"value":341,"nodeType":82},{},[],{"data":17466,"content":17467,"nodeType":87},{},[17468],{"data":17469,"marks":17470,"value":349,"nodeType":82},{},[],{"metadata":17472,"sys":17475,"fields":17480},{"tags":17473,"concepts":17474},[],[],{"space":17476,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17478,"publishedVersion":62,"revision":44,"locale":29},{"sys":17477},{"type":12,"linkType":13,"id":14},{"sys":17479},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17481},{"url":365,"details":17482,"fileName":371,"contentType":372},{"size":367,"image":17483},{"width":369,"height":370},{"sys":17485,"fields":17488},{"id":17486,"createdAt":17487},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":17489,"slug":17490,"articleIntro":-1,"category":17491},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[17492],{"metadata":17493,"sys":17496,"fields":17503},{"tags":17494,"concepts":17495},[],[],{"space":17497,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17499,"publishedVersion":320,"revision":62,"contentType":17501,"locale":29},{"sys":17498},{"type":12,"linkType":13,"id":14},{"sys":17500},{"id":21,"type":12,"linkType":22},{"sys":17502},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17504,"metaTitle":330,"metaDescription":331,"mainTitle":17505,"subtitle":350,"heroImage":17520,"ctaButton":373,"ctaLink":374},[329],{"data":17506,"content":17507,"nodeType":74},{},[17508,17514],{"data":17509,"content":17510,"nodeType":342},{},[17511],{"data":17512,"marks":17513,"value":341,"nodeType":82},{},[],{"data":17515,"content":17516,"nodeType":87},{},[17517],{"data":17518,"marks":17519,"value":349,"nodeType":82},{},[],{"metadata":17521,"sys":17524,"fields":17529},{"tags":17522,"concepts":17523},[],[],{"space":17525,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17527,"publishedVersion":62,"revision":44,"locale":29},{"sys":17526},{"type":12,"linkType":13,"id":14},{"sys":17528},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17530},{"url":365,"details":17531,"fileName":371,"contentType":372},{"size":367,"image":17532},{"width":369,"height":370},{"sys":17534,"fields":17537},{"id":17535,"createdAt":17536},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":17538,"slug":17539,"articleIntro":17538,"category":17540},"6161 - Multirisques","compte-6161-multirisques",[17541],{"metadata":17542,"sys":17545,"fields":17552},{"tags":17543,"concepts":17544},[],[],{"space":17546,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17548,"publishedVersion":320,"revision":62,"contentType":17550,"locale":29},{"sys":17547},{"type":12,"linkType":13,"id":14},{"sys":17549},{"id":21,"type":12,"linkType":22},{"sys":17551},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17553,"metaTitle":330,"metaDescription":331,"mainTitle":17554,"subtitle":350,"heroImage":17569,"ctaButton":373,"ctaLink":374},[329],{"data":17555,"content":17556,"nodeType":74},{},[17557,17563],{"data":17558,"content":17559,"nodeType":342},{},[17560],{"data":17561,"marks":17562,"value":341,"nodeType":82},{},[],{"data":17564,"content":17565,"nodeType":87},{},[17566],{"data":17567,"marks":17568,"value":349,"nodeType":82},{},[],{"metadata":17570,"sys":17573,"fields":17578},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17576,"publishedVersion":62,"revision":44,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17579},{"url":365,"details":17580,"fileName":371,"contentType":372},{"size":367,"image":17581},{"width":369,"height":370},{"sys":17583,"fields":17586},{"id":17584,"createdAt":17585},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":17587,"slug":17588,"articleIntro":17587,"category":17589},"72 - Production immobilisée","compte-72-production-immobilisee",[17590],{"metadata":17591,"sys":17594,"fields":17601},{"tags":17592,"concepts":17593},[],[],{"space":17595,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17597,"publishedVersion":320,"revision":62,"contentType":17599,"locale":29},{"sys":17596},{"type":12,"linkType":13,"id":14},{"sys":17598},{"id":21,"type":12,"linkType":22},{"sys":17600},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17602,"metaTitle":330,"metaDescription":331,"mainTitle":17603,"subtitle":350,"heroImage":17618,"ctaButton":373,"ctaLink":374},[329],{"data":17604,"content":17605,"nodeType":74},{},[17606,17612],{"data":17607,"content":17608,"nodeType":342},{},[17609],{"data":17610,"marks":17611,"value":341,"nodeType":82},{},[],{"data":17613,"content":17614,"nodeType":87},{},[17615],{"data":17616,"marks":17617,"value":349,"nodeType":82},{},[],{"metadata":17619,"sys":17622,"fields":17627},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17625,"publishedVersion":62,"revision":44,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17628},{"url":365,"details":17629,"fileName":371,"contentType":372},{"size":367,"image":17630},{"width":369,"height":370},{"sys":17632,"fields":17635},{"id":17633,"createdAt":17634},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":17636,"slug":17637,"articleIntro":17636,"category":17638},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[17639],{"metadata":17640,"sys":17643,"fields":17650},{"tags":17641,"concepts":17642},[],[],{"space":17644,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17646,"publishedVersion":320,"revision":62,"contentType":17648,"locale":29},{"sys":17645},{"type":12,"linkType":13,"id":14},{"sys":17647},{"id":21,"type":12,"linkType":22},{"sys":17649},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17651,"metaTitle":330,"metaDescription":331,"mainTitle":17652,"subtitle":350,"heroImage":17667,"ctaButton":373,"ctaLink":374},[329],{"data":17653,"content":17654,"nodeType":74},{},[17655,17661],{"data":17656,"content":17657,"nodeType":342},{},[17658],{"data":17659,"marks":17660,"value":341,"nodeType":82},{},[],{"data":17662,"content":17663,"nodeType":87},{},[17664],{"data":17665,"marks":17666,"value":349,"nodeType":82},{},[],{"metadata":17668,"sys":17671,"fields":17676},{"tags":17669,"concepts":17670},[],[],{"space":17672,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17674,"publishedVersion":62,"revision":44,"locale":29},{"sys":17673},{"type":12,"linkType":13,"id":14},{"sys":17675},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17677},{"url":365,"details":17678,"fileName":371,"contentType":372},{"size":367,"image":17679},{"width":369,"height":370},{"sys":17681,"fields":17684},{"id":17682,"createdAt":17683},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":17685,"slug":17686,"articleIntro":17685,"category":17687},"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",[17688],{"metadata":17689,"sys":17692,"fields":17699},{"tags":17690,"concepts":17691},[],[],{"space":17693,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17695,"publishedVersion":320,"revision":62,"contentType":17697,"locale":29},{"sys":17694},{"type":12,"linkType":13,"id":14},{"sys":17696},{"id":21,"type":12,"linkType":22},{"sys":17698},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17700,"metaTitle":330,"metaDescription":331,"mainTitle":17701,"subtitle":350,"heroImage":17716,"ctaButton":373,"ctaLink":374},[329],{"data":17702,"content":17703,"nodeType":74},{},[17704,17710],{"data":17705,"content":17706,"nodeType":342},{},[17707],{"data":17708,"marks":17709,"value":341,"nodeType":82},{},[],{"data":17711,"content":17712,"nodeType":87},{},[17713],{"data":17714,"marks":17715,"value":349,"nodeType":82},{},[],{"metadata":17717,"sys":17720,"fields":17725},{"tags":17718,"concepts":17719},[],[],{"space":17721,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17723,"publishedVersion":62,"revision":44,"locale":29},{"sys":17722},{"type":12,"linkType":13,"id":14},{"sys":17724},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17726},{"url":365,"details":17727,"fileName":371,"contentType":372},{"size":367,"image":17728},{"width":369,"height":370},{"sys":17730,"fields":17733},{"id":17731,"createdAt":17732},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17734,"slug":17735,"articleIntro":-1,"category":17736},"Compte 71 - Production stockée","compte-71-production-stockee",[17737],{"metadata":17738,"sys":17741,"fields":17748},{"tags":17739,"concepts":17740},[],[],{"space":17742,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17744,"publishedVersion":320,"revision":62,"contentType":17746,"locale":29},{"sys":17743},{"type":12,"linkType":13,"id":14},{"sys":17745},{"id":21,"type":12,"linkType":22},{"sys":17747},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17749,"metaTitle":330,"metaDescription":331,"mainTitle":17750,"subtitle":350,"heroImage":17765,"ctaButton":373,"ctaLink":374},[329],{"data":17751,"content":17752,"nodeType":74},{},[17753,17759],{"data":17754,"content":17755,"nodeType":342},{},[17756],{"data":17757,"marks":17758,"value":341,"nodeType":82},{},[],{"data":17760,"content":17761,"nodeType":87},{},[17762],{"data":17763,"marks":17764,"value":349,"nodeType":82},{},[],{"metadata":17766,"sys":17769,"fields":17774},{"tags":17767,"concepts":17768},[],[],{"space":17770,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17772,"publishedVersion":62,"revision":44,"locale":29},{"sys":17771},{"type":12,"linkType":13,"id":14},{"sys":17773},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17775},{"url":365,"details":17776,"fileName":371,"contentType":372},{"size":367,"image":17777},{"width":369,"height":370},{"sys":17779,"fields":17782},{"id":17780,"createdAt":17781},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":17783,"slug":17784,"articleIntro":17783,"category":17785},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[17786],{"metadata":17787,"sys":17790,"fields":17797},{"tags":17788,"concepts":17789},[],[],{"space":17791,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17793,"publishedVersion":320,"revision":62,"contentType":17795,"locale":29},{"sys":17792},{"type":12,"linkType":13,"id":14},{"sys":17794},{"id":21,"type":12,"linkType":22},{"sys":17796},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17798,"metaTitle":330,"metaDescription":331,"mainTitle":17799,"subtitle":350,"heroImage":17814,"ctaButton":373,"ctaLink":374},[329],{"data":17800,"content":17801,"nodeType":74},{},[17802,17808],{"data":17803,"content":17804,"nodeType":342},{},[17805],{"data":17806,"marks":17807,"value":341,"nodeType":82},{},[],{"data":17809,"content":17810,"nodeType":87},{},[17811],{"data":17812,"marks":17813,"value":349,"nodeType":82},{},[],{"metadata":17815,"sys":17818,"fields":17823},{"tags":17816,"concepts":17817},[],[],{"space":17819,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17821,"publishedVersion":62,"revision":44,"locale":29},{"sys":17820},{"type":12,"linkType":13,"id":14},{"sys":17822},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17824},{"url":365,"details":17825,"fileName":371,"contentType":372},{"size":367,"image":17826},{"width":369,"height":370},{"sys":17828,"fields":17831},{"id":17829,"createdAt":17830},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":17832,"slug":17833,"articleIntro":-1,"category":17834},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[17835],{"metadata":17836,"sys":17839,"fields":17846},{"tags":17837,"concepts":17838},[],[],{"space":17840,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17842,"publishedVersion":320,"revision":62,"contentType":17844,"locale":29},{"sys":17841},{"type":12,"linkType":13,"id":14},{"sys":17843},{"id":21,"type":12,"linkType":22},{"sys":17845},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17847,"metaTitle":330,"metaDescription":331,"mainTitle":17848,"subtitle":350,"heroImage":17863,"ctaButton":373,"ctaLink":374},[329],{"data":17849,"content":17850,"nodeType":74},{},[17851,17857],{"data":17852,"content":17853,"nodeType":342},{},[17854],{"data":17855,"marks":17856,"value":341,"nodeType":82},{},[],{"data":17858,"content":17859,"nodeType":87},{},[17860],{"data":17861,"marks":17862,"value":349,"nodeType":82},{},[],{"metadata":17864,"sys":17867,"fields":17872},{"tags":17865,"concepts":17866},[],[],{"space":17868,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17870,"publishedVersion":62,"revision":44,"locale":29},{"sys":17869},{"type":12,"linkType":13,"id":14},{"sys":17871},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17873},{"url":365,"details":17874,"fileName":371,"contentType":372},{"size":367,"image":17875},{"width":369,"height":370},{"sys":17877,"fields":17880},{"id":17878,"createdAt":17879},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":17881,"slug":17882,"articleIntro":-1,"category":17883},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[17884],{"metadata":17885,"sys":17888,"fields":17895},{"tags":17886,"concepts":17887},[],[],{"space":17889,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17891,"publishedVersion":320,"revision":62,"contentType":17893,"locale":29},{"sys":17890},{"type":12,"linkType":13,"id":14},{"sys":17892},{"id":21,"type":12,"linkType":22},{"sys":17894},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17896,"metaTitle":330,"metaDescription":331,"mainTitle":17897,"subtitle":350,"heroImage":17912,"ctaButton":373,"ctaLink":374},[329],{"data":17898,"content":17899,"nodeType":74},{},[17900,17906],{"data":17901,"content":17902,"nodeType":342},{},[17903],{"data":17904,"marks":17905,"value":341,"nodeType":82},{},[],{"data":17907,"content":17908,"nodeType":87},{},[17909],{"data":17910,"marks":17911,"value":349,"nodeType":82},{},[],{"metadata":17913,"sys":17916,"fields":17921},{"tags":17914,"concepts":17915},[],[],{"space":17917,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17919,"publishedVersion":62,"revision":44,"locale":29},{"sys":17918},{"type":12,"linkType":13,"id":14},{"sys":17920},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17922},{"url":365,"details":17923,"fileName":371,"contentType":372},{"size":367,"image":17924},{"width":369,"height":370},{"sys":17926,"fields":17929},{"id":17927,"createdAt":17928},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":17930,"slug":17931,"articleIntro":17930,"category":17932},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[17933],{"metadata":17934,"sys":17937,"fields":17944},{"tags":17935,"concepts":17936},[],[],{"space":17938,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17940,"publishedVersion":320,"revision":62,"contentType":17942,"locale":29},{"sys":17939},{"type":12,"linkType":13,"id":14},{"sys":17941},{"id":21,"type":12,"linkType":22},{"sys":17943},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17945,"metaTitle":330,"metaDescription":331,"mainTitle":17946,"subtitle":350,"heroImage":17961,"ctaButton":373,"ctaLink":374},[329],{"data":17947,"content":17948,"nodeType":74},{},[17949,17955],{"data":17950,"content":17951,"nodeType":342},{},[17952],{"data":17953,"marks":17954,"value":341,"nodeType":82},{},[],{"data":17956,"content":17957,"nodeType":87},{},[17958],{"data":17959,"marks":17960,"value":349,"nodeType":82},{},[],{"metadata":17962,"sys":17965,"fields":17970},{"tags":17963,"concepts":17964},[],[],{"space":17966,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":17968,"publishedVersion":62,"revision":44,"locale":29},{"sys":17967},{"type":12,"linkType":13,"id":14},{"sys":17969},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":17971},{"url":365,"details":17972,"fileName":371,"contentType":372},{"size":367,"image":17973},{"width":369,"height":370},{"sys":17975,"fields":17978},{"id":17976,"createdAt":17977},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":17979,"slug":17980,"articleIntro":17979,"category":17981},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[17982],{"metadata":17983,"sys":17986,"fields":17993},{"tags":17984,"concepts":17985},[],[],{"space":17987,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":17989,"publishedVersion":320,"revision":62,"contentType":17991,"locale":29},{"sys":17988},{"type":12,"linkType":13,"id":14},{"sys":17990},{"id":21,"type":12,"linkType":22},{"sys":17992},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":17994,"metaTitle":330,"metaDescription":331,"mainTitle":17995,"subtitle":350,"heroImage":18010,"ctaButton":373,"ctaLink":374},[329],{"data":17996,"content":17997,"nodeType":74},{},[17998,18004],{"data":17999,"content":18000,"nodeType":342},{},[18001],{"data":18002,"marks":18003,"value":341,"nodeType":82},{},[],{"data":18005,"content":18006,"nodeType":87},{},[18007],{"data":18008,"marks":18009,"value":349,"nodeType":82},{},[],{"metadata":18011,"sys":18014,"fields":18019},{"tags":18012,"concepts":18013},[],[],{"space":18015,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18017,"publishedVersion":62,"revision":44,"locale":29},{"sys":18016},{"type":12,"linkType":13,"id":14},{"sys":18018},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18020},{"url":365,"details":18021,"fileName":371,"contentType":372},{"size":367,"image":18022},{"width":369,"height":370},{"sys":18024,"fields":18027},{"id":18025,"createdAt":18026},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":18028,"slug":18029,"articleIntro":18028,"category":18030},"7083 - Locations diverses","compte-7083-locations-diverses",[18031],{"metadata":18032,"sys":18035,"fields":18042},{"tags":18033,"concepts":18034},[],[],{"space":18036,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18038,"publishedVersion":320,"revision":62,"contentType":18040,"locale":29},{"sys":18037},{"type":12,"linkType":13,"id":14},{"sys":18039},{"id":21,"type":12,"linkType":22},{"sys":18041},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18043,"metaTitle":330,"metaDescription":331,"mainTitle":18044,"subtitle":350,"heroImage":18059,"ctaButton":373,"ctaLink":374},[329],{"data":18045,"content":18046,"nodeType":74},{},[18047,18053],{"data":18048,"content":18049,"nodeType":342},{},[18050],{"data":18051,"marks":18052,"value":341,"nodeType":82},{},[],{"data":18054,"content":18055,"nodeType":87},{},[18056],{"data":18057,"marks":18058,"value":349,"nodeType":82},{},[],{"metadata":18060,"sys":18063,"fields":18068},{"tags":18061,"concepts":18062},[],[],{"space":18064,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18066,"publishedVersion":62,"revision":44,"locale":29},{"sys":18065},{"type":12,"linkType":13,"id":14},{"sys":18067},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18069},{"url":365,"details":18070,"fileName":371,"contentType":372},{"size":367,"image":18071},{"width":369,"height":370},{"sys":18073,"fields":18076},{"id":18074,"createdAt":18075},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18077,"slug":18078,"articleIntro":18077,"category":18079},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18080],{"metadata":18081,"sys":18084,"fields":18091},{"tags":18082,"concepts":18083},[],[],{"space":18085,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18087,"publishedVersion":320,"revision":62,"contentType":18089,"locale":29},{"sys":18086},{"type":12,"linkType":13,"id":14},{"sys":18088},{"id":21,"type":12,"linkType":22},{"sys":18090},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18092,"metaTitle":330,"metaDescription":331,"mainTitle":18093,"subtitle":350,"heroImage":18108,"ctaButton":373,"ctaLink":374},[329],{"data":18094,"content":18095,"nodeType":74},{},[18096,18102],{"data":18097,"content":18098,"nodeType":342},{},[18099],{"data":18100,"marks":18101,"value":341,"nodeType":82},{},[],{"data":18103,"content":18104,"nodeType":87},{},[18105],{"data":18106,"marks":18107,"value":349,"nodeType":82},{},[],{"metadata":18109,"sys":18112,"fields":18117},{"tags":18110,"concepts":18111},[],[],{"space":18113,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18115,"publishedVersion":62,"revision":44,"locale":29},{"sys":18114},{"type":12,"linkType":13,"id":14},{"sys":18116},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18118},{"url":365,"details":18119,"fileName":371,"contentType":372},{"size":367,"image":18120},{"width":369,"height":370},{"sys":18122,"fields":18125},{"id":18123,"createdAt":18124},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":18126,"slug":18127,"articleIntro":18126,"category":18128},"Classe 15 - Provisions","classe-15-provisions",[18129],{"metadata":18130,"sys":18133,"fields":18140},{"tags":18131,"concepts":18132},[],[],{"space":18134,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18136,"publishedVersion":320,"revision":62,"contentType":18138,"locale":29},{"sys":18135},{"type":12,"linkType":13,"id":14},{"sys":18137},{"id":21,"type":12,"linkType":22},{"sys":18139},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18141,"metaTitle":330,"metaDescription":331,"mainTitle":18142,"subtitle":350,"heroImage":18157,"ctaButton":373,"ctaLink":374},[329],{"data":18143,"content":18144,"nodeType":74},{},[18145,18151],{"data":18146,"content":18147,"nodeType":342},{},[18148],{"data":18149,"marks":18150,"value":341,"nodeType":82},{},[],{"data":18152,"content":18153,"nodeType":87},{},[18154],{"data":18155,"marks":18156,"value":349,"nodeType":82},{},[],{"metadata":18158,"sys":18161,"fields":18166},{"tags":18159,"concepts":18160},[],[],{"space":18162,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18164,"publishedVersion":62,"revision":44,"locale":29},{"sys":18163},{"type":12,"linkType":13,"id":14},{"sys":18165},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18167},{"url":365,"details":18168,"fileName":371,"contentType":372},{"size":367,"image":18169},{"width":369,"height":370},{"sys":18171,"fields":18174},{"id":18172,"createdAt":18173},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":18175,"slug":18176,"articleIntro":18175,"category":18177},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[18178],{"metadata":18179,"sys":18182,"fields":18189},{"tags":18180,"concepts":18181},[],[],{"space":18183,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18185,"publishedVersion":320,"revision":62,"contentType":18187,"locale":29},{"sys":18184},{"type":12,"linkType":13,"id":14},{"sys":18186},{"id":21,"type":12,"linkType":22},{"sys":18188},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18190,"metaTitle":330,"metaDescription":331,"mainTitle":18191,"subtitle":350,"heroImage":18206,"ctaButton":373,"ctaLink":374},[329],{"data":18192,"content":18193,"nodeType":74},{},[18194,18200],{"data":18195,"content":18196,"nodeType":342},{},[18197],{"data":18198,"marks":18199,"value":341,"nodeType":82},{},[],{"data":18201,"content":18202,"nodeType":87},{},[18203],{"data":18204,"marks":18205,"value":349,"nodeType":82},{},[],{"metadata":18207,"sys":18210,"fields":18215},{"tags":18208,"concepts":18209},[],[],{"space":18211,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18213,"publishedVersion":62,"revision":44,"locale":29},{"sys":18212},{"type":12,"linkType":13,"id":14},{"sys":18214},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18216},{"url":365,"details":18217,"fileName":371,"contentType":372},{"size":367,"image":18218},{"width":369,"height":370},{"sys":18220,"fields":18223},{"id":18221,"createdAt":18222},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":18224,"slug":18225,"articleIntro":18224,"category":18226},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[18227],{"metadata":18228,"sys":18231,"fields":18238},{"tags":18229,"concepts":18230},[],[],{"space":18232,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18234,"publishedVersion":320,"revision":62,"contentType":18236,"locale":29},{"sys":18233},{"type":12,"linkType":13,"id":14},{"sys":18235},{"id":21,"type":12,"linkType":22},{"sys":18237},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18239,"metaTitle":330,"metaDescription":331,"mainTitle":18240,"subtitle":350,"heroImage":18255,"ctaButton":373,"ctaLink":374},[329],{"data":18241,"content":18242,"nodeType":74},{},[18243,18249],{"data":18244,"content":18245,"nodeType":342},{},[18246],{"data":18247,"marks":18248,"value":341,"nodeType":82},{},[],{"data":18250,"content":18251,"nodeType":87},{},[18252],{"data":18253,"marks":18254,"value":349,"nodeType":82},{},[],{"metadata":18256,"sys":18259,"fields":18264},{"tags":18257,"concepts":18258},[],[],{"space":18260,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18262,"publishedVersion":62,"revision":44,"locale":29},{"sys":18261},{"type":12,"linkType":13,"id":14},{"sys":18263},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18265},{"url":365,"details":18266,"fileName":371,"contentType":372},{"size":367,"image":18267},{"width":369,"height":370},{"sys":18269,"fields":18272},{"id":18270,"createdAt":18271},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":18273,"slug":18274,"articleIntro":-1,"category":18275},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[18276],{"metadata":18277,"sys":18280,"fields":18287},{"tags":18278,"concepts":18279},[],[],{"space":18281,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18283,"publishedVersion":320,"revision":62,"contentType":18285,"locale":29},{"sys":18282},{"type":12,"linkType":13,"id":14},{"sys":18284},{"id":21,"type":12,"linkType":22},{"sys":18286},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18288,"metaTitle":330,"metaDescription":331,"mainTitle":18289,"subtitle":350,"heroImage":18304,"ctaButton":373,"ctaLink":374},[329],{"data":18290,"content":18291,"nodeType":74},{},[18292,18298],{"data":18293,"content":18294,"nodeType":342},{},[18295],{"data":18296,"marks":18297,"value":341,"nodeType":82},{},[],{"data":18299,"content":18300,"nodeType":87},{},[18301],{"data":18302,"marks":18303,"value":349,"nodeType":82},{},[],{"metadata":18305,"sys":18308,"fields":18313},{"tags":18306,"concepts":18307},[],[],{"space":18309,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18311,"publishedVersion":62,"revision":44,"locale":29},{"sys":18310},{"type":12,"linkType":13,"id":14},{"sys":18312},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18314},{"url":365,"details":18315,"fileName":371,"contentType":372},{"size":367,"image":18316},{"width":369,"height":370},{"sys":18318,"fields":18321},{"id":18319,"createdAt":18320},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":18322,"slug":18323,"articleIntro":18322,"category":18324},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[18325],{"metadata":18326,"sys":18329,"fields":18336},{"tags":18327,"concepts":18328},[],[],{"space":18330,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18332,"publishedVersion":320,"revision":62,"contentType":18334,"locale":29},{"sys":18331},{"type":12,"linkType":13,"id":14},{"sys":18333},{"id":21,"type":12,"linkType":22},{"sys":18335},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18337,"metaTitle":330,"metaDescription":331,"mainTitle":18338,"subtitle":350,"heroImage":18353,"ctaButton":373,"ctaLink":374},[329],{"data":18339,"content":18340,"nodeType":74},{},[18341,18347],{"data":18342,"content":18343,"nodeType":342},{},[18344],{"data":18345,"marks":18346,"value":341,"nodeType":82},{},[],{"data":18348,"content":18349,"nodeType":87},{},[18350],{"data":18351,"marks":18352,"value":349,"nodeType":82},{},[],{"metadata":18354,"sys":18357,"fields":18362},{"tags":18355,"concepts":18356},[],[],{"space":18358,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18360,"publishedVersion":62,"revision":44,"locale":29},{"sys":18359},{"type":12,"linkType":13,"id":14},{"sys":18361},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18363},{"url":365,"details":18364,"fileName":371,"contentType":372},{"size":367,"image":18365},{"width":369,"height":370},{"sys":18367,"fields":18370},{"id":18368,"createdAt":18369},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":18371,"slug":18372,"articleIntro":18371,"category":18373},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[18374],{"metadata":18375,"sys":18378,"fields":18385},{"tags":18376,"concepts":18377},[],[],{"space":18379,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18381,"publishedVersion":320,"revision":62,"contentType":18383,"locale":29},{"sys":18380},{"type":12,"linkType":13,"id":14},{"sys":18382},{"id":21,"type":12,"linkType":22},{"sys":18384},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18386,"metaTitle":330,"metaDescription":331,"mainTitle":18387,"subtitle":350,"heroImage":18402,"ctaButton":373,"ctaLink":374},[329],{"data":18388,"content":18389,"nodeType":74},{},[18390,18396],{"data":18391,"content":18392,"nodeType":342},{},[18393],{"data":18394,"marks":18395,"value":341,"nodeType":82},{},[],{"data":18397,"content":18398,"nodeType":87},{},[18399],{"data":18400,"marks":18401,"value":349,"nodeType":82},{},[],{"metadata":18403,"sys":18406,"fields":18411},{"tags":18404,"concepts":18405},[],[],{"space":18407,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18409,"publishedVersion":62,"revision":44,"locale":29},{"sys":18408},{"type":12,"linkType":13,"id":14},{"sys":18410},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18412},{"url":365,"details":18413,"fileName":371,"contentType":372},{"size":367,"image":18414},{"width":369,"height":370},{"sys":18416,"fields":18419},{"id":18417,"createdAt":18418},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":18420,"slug":18421,"articleIntro":18420,"category":18422},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[18423],{"metadata":18424,"sys":18427,"fields":18434},{"tags":18425,"concepts":18426},[],[],{"space":18428,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18430,"publishedVersion":320,"revision":62,"contentType":18432,"locale":29},{"sys":18429},{"type":12,"linkType":13,"id":14},{"sys":18431},{"id":21,"type":12,"linkType":22},{"sys":18433},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18435,"metaTitle":330,"metaDescription":331,"mainTitle":18436,"subtitle":350,"heroImage":18451,"ctaButton":373,"ctaLink":374},[329],{"data":18437,"content":18438,"nodeType":74},{},[18439,18445],{"data":18440,"content":18441,"nodeType":342},{},[18442],{"data":18443,"marks":18444,"value":341,"nodeType":82},{},[],{"data":18446,"content":18447,"nodeType":87},{},[18448],{"data":18449,"marks":18450,"value":349,"nodeType":82},{},[],{"metadata":18452,"sys":18455,"fields":18460},{"tags":18453,"concepts":18454},[],[],{"space":18456,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18458,"publishedVersion":62,"revision":44,"locale":29},{"sys":18457},{"type":12,"linkType":13,"id":14},{"sys":18459},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18461},{"url":365,"details":18462,"fileName":371,"contentType":372},{"size":367,"image":18463},{"width":369,"height":370},{"sys":18465,"fields":18468},{"id":18466,"createdAt":18467},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":18469,"slug":18470,"articleIntro":18469,"category":18471},"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",[18472],{"metadata":18473,"sys":18476,"fields":18483},{"tags":18474,"concepts":18475},[],[],{"space":18477,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18479,"publishedVersion":320,"revision":62,"contentType":18481,"locale":29},{"sys":18478},{"type":12,"linkType":13,"id":14},{"sys":18480},{"id":21,"type":12,"linkType":22},{"sys":18482},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18484,"metaTitle":330,"metaDescription":331,"mainTitle":18485,"subtitle":350,"heroImage":18500,"ctaButton":373,"ctaLink":374},[329],{"data":18486,"content":18487,"nodeType":74},{},[18488,18494],{"data":18489,"content":18490,"nodeType":342},{},[18491],{"data":18492,"marks":18493,"value":341,"nodeType":82},{},[],{"data":18495,"content":18496,"nodeType":87},{},[18497],{"data":18498,"marks":18499,"value":349,"nodeType":82},{},[],{"metadata":18501,"sys":18504,"fields":18509},{"tags":18502,"concepts":18503},[],[],{"space":18505,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18507,"publishedVersion":62,"revision":44,"locale":29},{"sys":18506},{"type":12,"linkType":13,"id":14},{"sys":18508},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18510},{"url":365,"details":18511,"fileName":371,"contentType":372},{"size":367,"image":18512},{"width":369,"height":370},{"sys":18514,"fields":18517},{"id":18515,"createdAt":18516},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":18518,"slug":18519,"articleIntro":18518,"category":18520},"6021 - Matières consommables","compte-6021-matieres-consommables",[18521],{"metadata":18522,"sys":18525,"fields":18532},{"tags":18523,"concepts":18524},[],[],{"space":18526,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18528,"publishedVersion":320,"revision":62,"contentType":18530,"locale":29},{"sys":18527},{"type":12,"linkType":13,"id":14},{"sys":18529},{"id":21,"type":12,"linkType":22},{"sys":18531},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18533,"metaTitle":330,"metaDescription":331,"mainTitle":18534,"subtitle":350,"heroImage":18549,"ctaButton":373,"ctaLink":374},[329],{"data":18535,"content":18536,"nodeType":74},{},[18537,18543],{"data":18538,"content":18539,"nodeType":342},{},[18540],{"data":18541,"marks":18542,"value":341,"nodeType":82},{},[],{"data":18544,"content":18545,"nodeType":87},{},[18546],{"data":18547,"marks":18548,"value":349,"nodeType":82},{},[],{"metadata":18550,"sys":18553,"fields":18558},{"tags":18551,"concepts":18552},[],[],{"space":18554,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18556,"publishedVersion":62,"revision":44,"locale":29},{"sys":18555},{"type":12,"linkType":13,"id":14},{"sys":18557},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18559},{"url":365,"details":18560,"fileName":371,"contentType":372},{"size":367,"image":18561},{"width":369,"height":370},{"sys":18563,"fields":18566},{"id":18564,"createdAt":18565},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":18567,"slug":18568,"articleIntro":-1,"category":18569},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[18570],{"metadata":18571,"sys":18574,"fields":18581},{"tags":18572,"concepts":18573},[],[],{"space":18575,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18577,"publishedVersion":320,"revision":62,"contentType":18579,"locale":29},{"sys":18576},{"type":12,"linkType":13,"id":14},{"sys":18578},{"id":21,"type":12,"linkType":22},{"sys":18580},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18582,"metaTitle":330,"metaDescription":331,"mainTitle":18583,"subtitle":350,"heroImage":18598,"ctaButton":373,"ctaLink":374},[329],{"data":18584,"content":18585,"nodeType":74},{},[18586,18592],{"data":18587,"content":18588,"nodeType":342},{},[18589],{"data":18590,"marks":18591,"value":341,"nodeType":82},{},[],{"data":18593,"content":18594,"nodeType":87},{},[18595],{"data":18596,"marks":18597,"value":349,"nodeType":82},{},[],{"metadata":18599,"sys":18602,"fields":18607},{"tags":18600,"concepts":18601},[],[],{"space":18603,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18605,"publishedVersion":62,"revision":44,"locale":29},{"sys":18604},{"type":12,"linkType":13,"id":14},{"sys":18606},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18608},{"url":365,"details":18609,"fileName":371,"contentType":372},{"size":367,"image":18610},{"width":369,"height":370},{"sys":18612,"fields":18615},{"id":18613,"createdAt":18614},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":18616,"slug":18617,"articleIntro":-1,"category":18618},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[18619],{"metadata":18620,"sys":18623,"fields":18630},{"tags":18621,"concepts":18622},[],[],{"space":18624,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18626,"publishedVersion":320,"revision":62,"contentType":18628,"locale":29},{"sys":18625},{"type":12,"linkType":13,"id":14},{"sys":18627},{"id":21,"type":12,"linkType":22},{"sys":18629},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18631,"metaTitle":330,"metaDescription":331,"mainTitle":18632,"subtitle":350,"heroImage":18647,"ctaButton":373,"ctaLink":374},[329],{"data":18633,"content":18634,"nodeType":74},{},[18635,18641],{"data":18636,"content":18637,"nodeType":342},{},[18638],{"data":18639,"marks":18640,"value":341,"nodeType":82},{},[],{"data":18642,"content":18643,"nodeType":87},{},[18644],{"data":18645,"marks":18646,"value":349,"nodeType":82},{},[],{"metadata":18648,"sys":18651,"fields":18656},{"tags":18649,"concepts":18650},[],[],{"space":18652,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18654,"publishedVersion":62,"revision":44,"locale":29},{"sys":18653},{"type":12,"linkType":13,"id":14},{"sys":18655},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18657},{"url":365,"details":18658,"fileName":371,"contentType":372},{"size":367,"image":18659},{"width":369,"height":370},{"sys":18661,"fields":18664},{"id":18662,"createdAt":18663},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":18665,"slug":18666,"articleIntro":18665,"category":18667},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[18668],{"metadata":18669,"sys":18672,"fields":18679},{"tags":18670,"concepts":18671},[],[],{"space":18673,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18675,"publishedVersion":320,"revision":62,"contentType":18677,"locale":29},{"sys":18674},{"type":12,"linkType":13,"id":14},{"sys":18676},{"id":21,"type":12,"linkType":22},{"sys":18678},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18680,"metaTitle":330,"metaDescription":331,"mainTitle":18681,"subtitle":350,"heroImage":18696,"ctaButton":373,"ctaLink":374},[329],{"data":18682,"content":18683,"nodeType":74},{},[18684,18690],{"data":18685,"content":18686,"nodeType":342},{},[18687],{"data":18688,"marks":18689,"value":341,"nodeType":82},{},[],{"data":18691,"content":18692,"nodeType":87},{},[18693],{"data":18694,"marks":18695,"value":349,"nodeType":82},{},[],{"metadata":18697,"sys":18700,"fields":18705},{"tags":18698,"concepts":18699},[],[],{"space":18701,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18703,"publishedVersion":62,"revision":44,"locale":29},{"sys":18702},{"type":12,"linkType":13,"id":14},{"sys":18704},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18706},{"url":365,"details":18707,"fileName":371,"contentType":372},{"size":367,"image":18708},{"width":369,"height":370},{"sys":18710,"fields":18713},{"id":18711,"createdAt":18712},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":18714,"slug":18715,"articleIntro":18714,"category":18716},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[18717],{"metadata":18718,"sys":18721,"fields":18728},{"tags":18719,"concepts":18720},[],[],{"space":18722,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18724,"publishedVersion":320,"revision":62,"contentType":18726,"locale":29},{"sys":18723},{"type":12,"linkType":13,"id":14},{"sys":18725},{"id":21,"type":12,"linkType":22},{"sys":18727},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18729,"metaTitle":330,"metaDescription":331,"mainTitle":18730,"subtitle":350,"heroImage":18745,"ctaButton":373,"ctaLink":374},[329],{"data":18731,"content":18732,"nodeType":74},{},[18733,18739],{"data":18734,"content":18735,"nodeType":342},{},[18736],{"data":18737,"marks":18738,"value":341,"nodeType":82},{},[],{"data":18740,"content":18741,"nodeType":87},{},[18742],{"data":18743,"marks":18744,"value":349,"nodeType":82},{},[],{"metadata":18746,"sys":18749,"fields":18754},{"tags":18747,"concepts":18748},[],[],{"space":18750,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18752,"publishedVersion":62,"revision":44,"locale":29},{"sys":18751},{"type":12,"linkType":13,"id":14},{"sys":18753},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18755},{"url":365,"details":18756,"fileName":371,"contentType":372},{"size":367,"image":18757},{"width":369,"height":370},{"sys":18759,"fields":18762},{"id":18760,"createdAt":18761},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":18763,"slug":18764,"articleIntro":18763,"category":18765},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[18766],{"metadata":18767,"sys":18770,"fields":18777},{"tags":18768,"concepts":18769},[],[],{"space":18771,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18773,"publishedVersion":320,"revision":62,"contentType":18775,"locale":29},{"sys":18772},{"type":12,"linkType":13,"id":14},{"sys":18774},{"id":21,"type":12,"linkType":22},{"sys":18776},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18778,"metaTitle":330,"metaDescription":331,"mainTitle":18779,"subtitle":350,"heroImage":18794,"ctaButton":373,"ctaLink":374},[329],{"data":18780,"content":18781,"nodeType":74},{},[18782,18788],{"data":18783,"content":18784,"nodeType":342},{},[18785],{"data":18786,"marks":18787,"value":341,"nodeType":82},{},[],{"data":18789,"content":18790,"nodeType":87},{},[18791],{"data":18792,"marks":18793,"value":349,"nodeType":82},{},[],{"metadata":18795,"sys":18798,"fields":18803},{"tags":18796,"concepts":18797},[],[],{"space":18799,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18801,"publishedVersion":62,"revision":44,"locale":29},{"sys":18800},{"type":12,"linkType":13,"id":14},{"sys":18802},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18804},{"url":365,"details":18805,"fileName":371,"contentType":372},{"size":367,"image":18806},{"width":369,"height":370},{"sys":18808,"fields":18811},{"id":18809,"createdAt":18810},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":18812,"slug":18813,"articleIntro":-1,"category":18814},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[18815],{"metadata":18816,"sys":18819,"fields":18826},{"tags":18817,"concepts":18818},[],[],{"space":18820,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18822,"publishedVersion":320,"revision":62,"contentType":18824,"locale":29},{"sys":18821},{"type":12,"linkType":13,"id":14},{"sys":18823},{"id":21,"type":12,"linkType":22},{"sys":18825},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18827,"metaTitle":330,"metaDescription":331,"mainTitle":18828,"subtitle":350,"heroImage":18843,"ctaButton":373,"ctaLink":374},[329],{"data":18829,"content":18830,"nodeType":74},{},[18831,18837],{"data":18832,"content":18833,"nodeType":342},{},[18834],{"data":18835,"marks":18836,"value":341,"nodeType":82},{},[],{"data":18838,"content":18839,"nodeType":87},{},[18840],{"data":18841,"marks":18842,"value":349,"nodeType":82},{},[],{"metadata":18844,"sys":18847,"fields":18852},{"tags":18845,"concepts":18846},[],[],{"space":18848,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18850,"publishedVersion":62,"revision":44,"locale":29},{"sys":18849},{"type":12,"linkType":13,"id":14},{"sys":18851},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18853},{"url":365,"details":18854,"fileName":371,"contentType":372},{"size":367,"image":18855},{"width":369,"height":370},{"sys":18857,"fields":18860},{"id":18858,"createdAt":18859},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":18861,"slug":18862,"articleIntro":18861,"category":18863},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[18864],{"metadata":18865,"sys":18868,"fields":18875},{"tags":18866,"concepts":18867},[],[],{"space":18869,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18871,"publishedVersion":320,"revision":62,"contentType":18873,"locale":29},{"sys":18870},{"type":12,"linkType":13,"id":14},{"sys":18872},{"id":21,"type":12,"linkType":22},{"sys":18874},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18876,"metaTitle":330,"metaDescription":331,"mainTitle":18877,"subtitle":350,"heroImage":18892,"ctaButton":373,"ctaLink":374},[329],{"data":18878,"content":18879,"nodeType":74},{},[18880,18886],{"data":18881,"content":18882,"nodeType":342},{},[18883],{"data":18884,"marks":18885,"value":341,"nodeType":82},{},[],{"data":18887,"content":18888,"nodeType":87},{},[18889],{"data":18890,"marks":18891,"value":349,"nodeType":82},{},[],{"metadata":18893,"sys":18896,"fields":18901},{"tags":18894,"concepts":18895},[],[],{"space":18897,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18899,"publishedVersion":62,"revision":44,"locale":29},{"sys":18898},{"type":12,"linkType":13,"id":14},{"sys":18900},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18902},{"url":365,"details":18903,"fileName":371,"contentType":372},{"size":367,"image":18904},{"width":369,"height":370},{"sys":18906,"fields":18909},{"id":18907,"createdAt":18908},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18910,"slug":18911,"articleIntro":18912,"category":18913},"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",[18914],{"metadata":18915,"sys":18918,"fields":18925},{"tags":18916,"concepts":18917},[],[],{"space":18919,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18921,"publishedVersion":320,"revision":62,"contentType":18923,"locale":29},{"sys":18920},{"type":12,"linkType":13,"id":14},{"sys":18922},{"id":21,"type":12,"linkType":22},{"sys":18924},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18926,"metaTitle":330,"metaDescription":331,"mainTitle":18927,"subtitle":350,"heroImage":18942,"ctaButton":373,"ctaLink":374},[329],{"data":18928,"content":18929,"nodeType":74},{},[18930,18936],{"data":18931,"content":18932,"nodeType":342},{},[18933],{"data":18934,"marks":18935,"value":341,"nodeType":82},{},[],{"data":18937,"content":18938,"nodeType":87},{},[18939],{"data":18940,"marks":18941,"value":349,"nodeType":82},{},[],{"metadata":18943,"sys":18946,"fields":18951},{"tags":18944,"concepts":18945},[],[],{"space":18947,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18949,"publishedVersion":62,"revision":44,"locale":29},{"sys":18948},{"type":12,"linkType":13,"id":14},{"sys":18950},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":18952},{"url":365,"details":18953,"fileName":371,"contentType":372},{"size":367,"image":18954},{"width":369,"height":370},{"sys":18956,"fields":18959},{"id":18957,"createdAt":18958},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":18960,"slug":18961,"articleIntro":18960,"category":18962},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[18963],{"metadata":18964,"sys":18967,"fields":18974},{"tags":18965,"concepts":18966},[],[],{"space":18968,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":18970,"publishedVersion":320,"revision":62,"contentType":18972,"locale":29},{"sys":18969},{"type":12,"linkType":13,"id":14},{"sys":18971},{"id":21,"type":12,"linkType":22},{"sys":18973},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":18975,"metaTitle":330,"metaDescription":331,"mainTitle":18976,"subtitle":350,"heroImage":18991,"ctaButton":373,"ctaLink":374},[329],{"data":18977,"content":18978,"nodeType":74},{},[18979,18985],{"data":18980,"content":18981,"nodeType":342},{},[18982],{"data":18983,"marks":18984,"value":341,"nodeType":82},{},[],{"data":18986,"content":18987,"nodeType":87},{},[18988],{"data":18989,"marks":18990,"value":349,"nodeType":82},{},[],{"metadata":18992,"sys":18995,"fields":19000},{"tags":18993,"concepts":18994},[],[],{"space":18996,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":18998,"publishedVersion":62,"revision":44,"locale":29},{"sys":18997},{"type":12,"linkType":13,"id":14},{"sys":18999},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19001},{"url":365,"details":19002,"fileName":371,"contentType":372},{"size":367,"image":19003},{"width":369,"height":370},{"sys":19005,"fields":19008},{"id":19006,"createdAt":19007},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":19009,"slug":19010,"articleIntro":-1,"category":19011},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[19012],{"metadata":19013,"sys":19016,"fields":19023},{"tags":19014,"concepts":19015},[],[],{"space":19017,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19019,"publishedVersion":320,"revision":62,"contentType":19021,"locale":29},{"sys":19018},{"type":12,"linkType":13,"id":14},{"sys":19020},{"id":21,"type":12,"linkType":22},{"sys":19022},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19024,"metaTitle":330,"metaDescription":331,"mainTitle":19025,"subtitle":350,"heroImage":19040,"ctaButton":373,"ctaLink":374},[329],{"data":19026,"content":19027,"nodeType":74},{},[19028,19034],{"data":19029,"content":19030,"nodeType":342},{},[19031],{"data":19032,"marks":19033,"value":341,"nodeType":82},{},[],{"data":19035,"content":19036,"nodeType":87},{},[19037],{"data":19038,"marks":19039,"value":349,"nodeType":82},{},[],{"metadata":19041,"sys":19044,"fields":19049},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19047,"publishedVersion":62,"revision":44,"locale":29},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19050},{"url":365,"details":19051,"fileName":371,"contentType":372},{"size":367,"image":19052},{"width":369,"height":370},{"sys":19054,"fields":19057},{"id":19055,"createdAt":19056},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":19058,"slug":19059,"articleIntro":19058,"category":19060},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[19061],{"metadata":19062,"sys":19065,"fields":19072},{"tags":19063,"concepts":19064},[],[],{"space":19066,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19068,"publishedVersion":320,"revision":62,"contentType":19070,"locale":29},{"sys":19067},{"type":12,"linkType":13,"id":14},{"sys":19069},{"id":21,"type":12,"linkType":22},{"sys":19071},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19073,"metaTitle":330,"metaDescription":331,"mainTitle":19074,"subtitle":350,"heroImage":19089,"ctaButton":373,"ctaLink":374},[329],{"data":19075,"content":19076,"nodeType":74},{},[19077,19083],{"data":19078,"content":19079,"nodeType":342},{},[19080],{"data":19081,"marks":19082,"value":341,"nodeType":82},{},[],{"data":19084,"content":19085,"nodeType":87},{},[19086],{"data":19087,"marks":19088,"value":349,"nodeType":82},{},[],{"metadata":19090,"sys":19093,"fields":19098},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19096,"publishedVersion":62,"revision":44,"locale":29},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19099},{"url":365,"details":19100,"fileName":371,"contentType":372},{"size":367,"image":19101},{"width":369,"height":370},{"sys":19103,"fields":19106},{"id":19104,"createdAt":19105},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":19107,"slug":19108,"articleIntro":19107,"category":19109},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[19110],{"metadata":19111,"sys":19114,"fields":19121},{"tags":19112,"concepts":19113},[],[],{"space":19115,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19117,"publishedVersion":320,"revision":62,"contentType":19119,"locale":29},{"sys":19116},{"type":12,"linkType":13,"id":14},{"sys":19118},{"id":21,"type":12,"linkType":22},{"sys":19120},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19122,"metaTitle":330,"metaDescription":331,"mainTitle":19123,"subtitle":350,"heroImage":19138,"ctaButton":373,"ctaLink":374},[329],{"data":19124,"content":19125,"nodeType":74},{},[19126,19132],{"data":19127,"content":19128,"nodeType":342},{},[19129],{"data":19130,"marks":19131,"value":341,"nodeType":82},{},[],{"data":19133,"content":19134,"nodeType":87},{},[19135],{"data":19136,"marks":19137,"value":349,"nodeType":82},{},[],{"metadata":19139,"sys":19142,"fields":19147},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19145,"publishedVersion":62,"revision":44,"locale":29},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19148},{"url":365,"details":19149,"fileName":371,"contentType":372},{"size":367,"image":19150},{"width":369,"height":370},{"sys":19152,"fields":19155},{"id":19153,"createdAt":19154},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":19156,"slug":19157,"articleIntro":19156,"category":19158},"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",[19159],{"metadata":19160,"sys":19163,"fields":19170},{"tags":19161,"concepts":19162},[],[],{"space":19164,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19166,"publishedVersion":320,"revision":62,"contentType":19168,"locale":29},{"sys":19165},{"type":12,"linkType":13,"id":14},{"sys":19167},{"id":21,"type":12,"linkType":22},{"sys":19169},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19171,"metaTitle":330,"metaDescription":331,"mainTitle":19172,"subtitle":350,"heroImage":19187,"ctaButton":373,"ctaLink":374},[329],{"data":19173,"content":19174,"nodeType":74},{},[19175,19181],{"data":19176,"content":19177,"nodeType":342},{},[19178],{"data":19179,"marks":19180,"value":341,"nodeType":82},{},[],{"data":19182,"content":19183,"nodeType":87},{},[19184],{"data":19185,"marks":19186,"value":349,"nodeType":82},{},[],{"metadata":19188,"sys":19191,"fields":19196},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19194,"publishedVersion":62,"revision":44,"locale":29},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19197},{"url":365,"details":19198,"fileName":371,"contentType":372},{"size":367,"image":19199},{"width":369,"height":370},{"sys":19201,"fields":19204},{"id":19202,"createdAt":19203},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":19205,"slug":19206,"articleIntro":-1,"category":19207},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[19208],{"metadata":19209,"sys":19212,"fields":19219},{"tags":19210,"concepts":19211},[],[],{"space":19213,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19215,"publishedVersion":320,"revision":62,"contentType":19217,"locale":29},{"sys":19214},{"type":12,"linkType":13,"id":14},{"sys":19216},{"id":21,"type":12,"linkType":22},{"sys":19218},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19220,"metaTitle":330,"metaDescription":331,"mainTitle":19221,"subtitle":350,"heroImage":19236,"ctaButton":373,"ctaLink":374},[329],{"data":19222,"content":19223,"nodeType":74},{},[19224,19230],{"data":19225,"content":19226,"nodeType":342},{},[19227],{"data":19228,"marks":19229,"value":341,"nodeType":82},{},[],{"data":19231,"content":19232,"nodeType":87},{},[19233],{"data":19234,"marks":19235,"value":349,"nodeType":82},{},[],{"metadata":19237,"sys":19240,"fields":19245},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19243,"publishedVersion":62,"revision":44,"locale":29},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19246},{"url":365,"details":19247,"fileName":371,"contentType":372},{"size":367,"image":19248},{"width":369,"height":370},{"sys":19250,"fields":19253},{"id":19251,"createdAt":19252},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":19254,"slug":19255,"articleIntro":19254,"category":19256},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[19257],{"metadata":19258,"sys":19261,"fields":19268},{"tags":19259,"concepts":19260},[],[],{"space":19262,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19264,"publishedVersion":320,"revision":62,"contentType":19266,"locale":29},{"sys":19263},{"type":12,"linkType":13,"id":14},{"sys":19265},{"id":21,"type":12,"linkType":22},{"sys":19267},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19269,"metaTitle":330,"metaDescription":331,"mainTitle":19270,"subtitle":350,"heroImage":19285,"ctaButton":373,"ctaLink":374},[329],{"data":19271,"content":19272,"nodeType":74},{},[19273,19279],{"data":19274,"content":19275,"nodeType":342},{},[19276],{"data":19277,"marks":19278,"value":341,"nodeType":82},{},[],{"data":19280,"content":19281,"nodeType":87},{},[19282],{"data":19283,"marks":19284,"value":349,"nodeType":82},{},[],{"metadata":19286,"sys":19289,"fields":19294},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19292,"publishedVersion":62,"revision":44,"locale":29},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19295},{"url":365,"details":19296,"fileName":371,"contentType":372},{"size":367,"image":19297},{"width":369,"height":370},{"sys":19299,"fields":19302},{"id":19300,"createdAt":19301},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":19303,"slug":19304,"articleIntro":19303,"category":19305},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[19306],{"metadata":19307,"sys":19310,"fields":19317},{"tags":19308,"concepts":19309},[],[],{"space":19311,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19313,"publishedVersion":320,"revision":62,"contentType":19315,"locale":29},{"sys":19312},{"type":12,"linkType":13,"id":14},{"sys":19314},{"id":21,"type":12,"linkType":22},{"sys":19316},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19318,"metaTitle":330,"metaDescription":331,"mainTitle":19319,"subtitle":350,"heroImage":19334,"ctaButton":373,"ctaLink":374},[329],{"data":19320,"content":19321,"nodeType":74},{},[19322,19328],{"data":19323,"content":19324,"nodeType":342},{},[19325],{"data":19326,"marks":19327,"value":341,"nodeType":82},{},[],{"data":19329,"content":19330,"nodeType":87},{},[19331],{"data":19332,"marks":19333,"value":349,"nodeType":82},{},[],{"metadata":19335,"sys":19338,"fields":19343},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19341,"publishedVersion":62,"revision":44,"locale":29},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19344},{"url":365,"details":19345,"fileName":371,"contentType":372},{"size":367,"image":19346},{"width":369,"height":370},{"sys":19348,"fields":19351},{"id":19349,"createdAt":19350},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":19352,"slug":19353,"articleIntro":-1,"category":19354},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[19355],{"metadata":19356,"sys":19359,"fields":19366},{"tags":19357,"concepts":19358},[],[],{"space":19360,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19362,"publishedVersion":320,"revision":62,"contentType":19364,"locale":29},{"sys":19361},{"type":12,"linkType":13,"id":14},{"sys":19363},{"id":21,"type":12,"linkType":22},{"sys":19365},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19367,"metaTitle":330,"metaDescription":331,"mainTitle":19368,"subtitle":350,"heroImage":19383,"ctaButton":373,"ctaLink":374},[329],{"data":19369,"content":19370,"nodeType":74},{},[19371,19377],{"data":19372,"content":19373,"nodeType":342},{},[19374],{"data":19375,"marks":19376,"value":341,"nodeType":82},{},[],{"data":19378,"content":19379,"nodeType":87},{},[19380],{"data":19381,"marks":19382,"value":349,"nodeType":82},{},[],{"metadata":19384,"sys":19387,"fields":19392},{"tags":19385,"concepts":19386},[],[],{"space":19388,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19390,"publishedVersion":62,"revision":44,"locale":29},{"sys":19389},{"type":12,"linkType":13,"id":14},{"sys":19391},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19393},{"url":365,"details":19394,"fileName":371,"contentType":372},{"size":367,"image":19395},{"width":369,"height":370},{"sys":19397,"fields":19400},{"id":19398,"createdAt":19399},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":19401,"slug":19402,"articleIntro":19401,"category":19403},"355 - Produits finis","compte-355-produits-finis",[19404],{"metadata":19405,"sys":19408,"fields":19415},{"tags":19406,"concepts":19407},[],[],{"space":19409,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19411,"publishedVersion":320,"revision":62,"contentType":19413,"locale":29},{"sys":19410},{"type":12,"linkType":13,"id":14},{"sys":19412},{"id":21,"type":12,"linkType":22},{"sys":19414},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19416,"metaTitle":330,"metaDescription":331,"mainTitle":19417,"subtitle":350,"heroImage":19432,"ctaButton":373,"ctaLink":374},[329],{"data":19418,"content":19419,"nodeType":74},{},[19420,19426],{"data":19421,"content":19422,"nodeType":342},{},[19423],{"data":19424,"marks":19425,"value":341,"nodeType":82},{},[],{"data":19427,"content":19428,"nodeType":87},{},[19429],{"data":19430,"marks":19431,"value":349,"nodeType":82},{},[],{"metadata":19433,"sys":19436,"fields":19441},{"tags":19434,"concepts":19435},[],[],{"space":19437,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19439,"publishedVersion":62,"revision":44,"locale":29},{"sys":19438},{"type":12,"linkType":13,"id":14},{"sys":19440},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19442},{"url":365,"details":19443,"fileName":371,"contentType":372},{"size":367,"image":19444},{"width":369,"height":370},{"sys":19446,"fields":19449},{"id":19447,"createdAt":19448},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":19450,"slug":19451,"articleIntro":19450,"category":19452},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[19453],{"metadata":19454,"sys":19457,"fields":19464},{"tags":19455,"concepts":19456},[],[],{"space":19458,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19460,"publishedVersion":320,"revision":62,"contentType":19462,"locale":29},{"sys":19459},{"type":12,"linkType":13,"id":14},{"sys":19461},{"id":21,"type":12,"linkType":22},{"sys":19463},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19465,"metaTitle":330,"metaDescription":331,"mainTitle":19466,"subtitle":350,"heroImage":19481,"ctaButton":373,"ctaLink":374},[329],{"data":19467,"content":19468,"nodeType":74},{},[19469,19475],{"data":19470,"content":19471,"nodeType":342},{},[19472],{"data":19473,"marks":19474,"value":341,"nodeType":82},{},[],{"data":19476,"content":19477,"nodeType":87},{},[19478],{"data":19479,"marks":19480,"value":349,"nodeType":82},{},[],{"metadata":19482,"sys":19485,"fields":19490},{"tags":19483,"concepts":19484},[],[],{"space":19486,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19488,"publishedVersion":62,"revision":44,"locale":29},{"sys":19487},{"type":12,"linkType":13,"id":14},{"sys":19489},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19491},{"url":365,"details":19492,"fileName":371,"contentType":372},{"size":367,"image":19493},{"width":369,"height":370},{"sys":19495,"fields":19498},{"id":19496,"createdAt":19497},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":19499,"slug":19500,"articleIntro":19499,"category":19501},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[19502],{"metadata":19503,"sys":19506,"fields":19513},{"tags":19504,"concepts":19505},[],[],{"space":19507,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19509,"publishedVersion":320,"revision":62,"contentType":19511,"locale":29},{"sys":19508},{"type":12,"linkType":13,"id":14},{"sys":19510},{"id":21,"type":12,"linkType":22},{"sys":19512},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19514,"metaTitle":330,"metaDescription":331,"mainTitle":19515,"subtitle":350,"heroImage":19530,"ctaButton":373,"ctaLink":374},[329],{"data":19516,"content":19517,"nodeType":74},{},[19518,19524],{"data":19519,"content":19520,"nodeType":342},{},[19521],{"data":19522,"marks":19523,"value":341,"nodeType":82},{},[],{"data":19525,"content":19526,"nodeType":87},{},[19527],{"data":19528,"marks":19529,"value":349,"nodeType":82},{},[],{"metadata":19531,"sys":19534,"fields":19539},{"tags":19532,"concepts":19533},[],[],{"space":19535,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19537,"publishedVersion":62,"revision":44,"locale":29},{"sys":19536},{"type":12,"linkType":13,"id":14},{"sys":19538},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19540},{"url":365,"details":19541,"fileName":371,"contentType":372},{"size":367,"image":19542},{"width":369,"height":370},{"sys":19544,"fields":19547},{"id":19545,"createdAt":19546},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":19548,"slug":19549,"articleIntro":19548,"category":19550},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[19551],{"metadata":19552,"sys":19555,"fields":19562},{"tags":19553,"concepts":19554},[],[],{"space":19556,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19558,"publishedVersion":320,"revision":62,"contentType":19560,"locale":29},{"sys":19557},{"type":12,"linkType":13,"id":14},{"sys":19559},{"id":21,"type":12,"linkType":22},{"sys":19561},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19563,"metaTitle":330,"metaDescription":331,"mainTitle":19564,"subtitle":350,"heroImage":19579,"ctaButton":373,"ctaLink":374},[329],{"data":19565,"content":19566,"nodeType":74},{},[19567,19573],{"data":19568,"content":19569,"nodeType":342},{},[19570],{"data":19571,"marks":19572,"value":341,"nodeType":82},{},[],{"data":19574,"content":19575,"nodeType":87},{},[19576],{"data":19577,"marks":19578,"value":349,"nodeType":82},{},[],{"metadata":19580,"sys":19583,"fields":19588},{"tags":19581,"concepts":19582},[],[],{"space":19584,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19586,"publishedVersion":62,"revision":44,"locale":29},{"sys":19585},{"type":12,"linkType":13,"id":14},{"sys":19587},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19589},{"url":365,"details":19590,"fileName":371,"contentType":372},{"size":367,"image":19591},{"width":369,"height":370},{"sys":19593,"fields":19596},{"id":19594,"createdAt":19595},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":19597,"slug":19598,"articleIntro":19597,"category":19599},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[19600],{"metadata":19601,"sys":19604,"fields":19611},{"tags":19602,"concepts":19603},[],[],{"space":19605,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19607,"publishedVersion":320,"revision":62,"contentType":19609,"locale":29},{"sys":19606},{"type":12,"linkType":13,"id":14},{"sys":19608},{"id":21,"type":12,"linkType":22},{"sys":19610},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19612,"metaTitle":330,"metaDescription":331,"mainTitle":19613,"subtitle":350,"heroImage":19628,"ctaButton":373,"ctaLink":374},[329],{"data":19614,"content":19615,"nodeType":74},{},[19616,19622],{"data":19617,"content":19618,"nodeType":342},{},[19619],{"data":19620,"marks":19621,"value":341,"nodeType":82},{},[],{"data":19623,"content":19624,"nodeType":87},{},[19625],{"data":19626,"marks":19627,"value":349,"nodeType":82},{},[],{"metadata":19629,"sys":19632,"fields":19637},{"tags":19630,"concepts":19631},[],[],{"space":19633,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19635,"publishedVersion":62,"revision":44,"locale":29},{"sys":19634},{"type":12,"linkType":13,"id":14},{"sys":19636},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19638},{"url":365,"details":19639,"fileName":371,"contentType":372},{"size":367,"image":19640},{"width":369,"height":370},{"sys":19642,"fields":19645},{"id":19643,"createdAt":19644},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":19646,"slug":19647,"articleIntro":19646,"category":19648},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[19649],{"metadata":19650,"sys":19653,"fields":19660},{"tags":19651,"concepts":19652},[],[],{"space":19654,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19656,"publishedVersion":320,"revision":62,"contentType":19658,"locale":29},{"sys":19655},{"type":12,"linkType":13,"id":14},{"sys":19657},{"id":21,"type":12,"linkType":22},{"sys":19659},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19661,"metaTitle":330,"metaDescription":331,"mainTitle":19662,"subtitle":350,"heroImage":19677,"ctaButton":373,"ctaLink":374},[329],{"data":19663,"content":19664,"nodeType":74},{},[19665,19671],{"data":19666,"content":19667,"nodeType":342},{},[19668],{"data":19669,"marks":19670,"value":341,"nodeType":82},{},[],{"data":19672,"content":19673,"nodeType":87},{},[19674],{"data":19675,"marks":19676,"value":349,"nodeType":82},{},[],{"metadata":19678,"sys":19681,"fields":19686},{"tags":19679,"concepts":19680},[],[],{"space":19682,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19684,"publishedVersion":62,"revision":44,"locale":29},{"sys":19683},{"type":12,"linkType":13,"id":14},{"sys":19685},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19687},{"url":365,"details":19688,"fileName":371,"contentType":372},{"size":367,"image":19689},{"width":369,"height":370},{"sys":19691,"fields":19694},{"id":19692,"createdAt":19693},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":19695,"slug":19696,"articleIntro":-1,"category":19697},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[19698],{"metadata":19699,"sys":19702,"fields":19709},{"tags":19700,"concepts":19701},[],[],{"space":19703,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19705,"publishedVersion":320,"revision":62,"contentType":19707,"locale":29},{"sys":19704},{"type":12,"linkType":13,"id":14},{"sys":19706},{"id":21,"type":12,"linkType":22},{"sys":19708},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19710,"metaTitle":330,"metaDescription":331,"mainTitle":19711,"subtitle":350,"heroImage":19726,"ctaButton":373,"ctaLink":374},[329],{"data":19712,"content":19713,"nodeType":74},{},[19714,19720],{"data":19715,"content":19716,"nodeType":342},{},[19717],{"data":19718,"marks":19719,"value":341,"nodeType":82},{},[],{"data":19721,"content":19722,"nodeType":87},{},[19723],{"data":19724,"marks":19725,"value":349,"nodeType":82},{},[],{"metadata":19727,"sys":19730,"fields":19735},{"tags":19728,"concepts":19729},[],[],{"space":19731,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19733,"publishedVersion":62,"revision":44,"locale":29},{"sys":19732},{"type":12,"linkType":13,"id":14},{"sys":19734},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19736},{"url":365,"details":19737,"fileName":371,"contentType":372},{"size":367,"image":19738},{"width":369,"height":370},{"sys":19740,"fields":19743},{"id":19741,"createdAt":19742},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":19744,"slug":19745,"articleIntro":19744,"category":19746},"Compte 508 - Obligations","compte-508-obligations",[19747],{"metadata":19748,"sys":19751,"fields":19758},{"tags":19749,"concepts":19750},[],[],{"space":19752,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19754,"publishedVersion":320,"revision":62,"contentType":19756,"locale":29},{"sys":19753},{"type":12,"linkType":13,"id":14},{"sys":19755},{"id":21,"type":12,"linkType":22},{"sys":19757},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19759,"metaTitle":330,"metaDescription":331,"mainTitle":19760,"subtitle":350,"heroImage":19775,"ctaButton":373,"ctaLink":374},[329],{"data":19761,"content":19762,"nodeType":74},{},[19763,19769],{"data":19764,"content":19765,"nodeType":342},{},[19766],{"data":19767,"marks":19768,"value":341,"nodeType":82},{},[],{"data":19770,"content":19771,"nodeType":87},{},[19772],{"data":19773,"marks":19774,"value":349,"nodeType":82},{},[],{"metadata":19776,"sys":19779,"fields":19784},{"tags":19777,"concepts":19778},[],[],{"space":19780,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19782,"publishedVersion":62,"revision":44,"locale":29},{"sys":19781},{"type":12,"linkType":13,"id":14},{"sys":19783},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19785},{"url":365,"details":19786,"fileName":371,"contentType":372},{"size":367,"image":19787},{"width":369,"height":370},{"sys":19789,"fields":19792},{"id":19790,"createdAt":19791},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":19793,"slug":19794,"articleIntro":19793,"category":19795},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[19796],{"metadata":19797,"sys":19800,"fields":19807},{"tags":19798,"concepts":19799},[],[],{"space":19801,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19803,"publishedVersion":320,"revision":62,"contentType":19805,"locale":29},{"sys":19802},{"type":12,"linkType":13,"id":14},{"sys":19804},{"id":21,"type":12,"linkType":22},{"sys":19806},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19808,"metaTitle":330,"metaDescription":331,"mainTitle":19809,"subtitle":350,"heroImage":19824,"ctaButton":373,"ctaLink":374},[329],{"data":19810,"content":19811,"nodeType":74},{},[19812,19818],{"data":19813,"content":19814,"nodeType":342},{},[19815],{"data":19816,"marks":19817,"value":341,"nodeType":82},{},[],{"data":19819,"content":19820,"nodeType":87},{},[19821],{"data":19822,"marks":19823,"value":349,"nodeType":82},{},[],{"metadata":19825,"sys":19828,"fields":19833},{"tags":19826,"concepts":19827},[],[],{"space":19829,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19831,"publishedVersion":62,"revision":44,"locale":29},{"sys":19830},{"type":12,"linkType":13,"id":14},{"sys":19832},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19834},{"url":365,"details":19835,"fileName":371,"contentType":372},{"size":367,"image":19836},{"width":369,"height":370},{"sys":19838,"fields":19840},{"id":19839,"createdAt":11364},"2faZxRvPQhG6UiwkwOCQNY",{"title":19841,"slug":19842,"articleIntro":19841,"category":19843},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[19844],{"metadata":19845,"sys":19848,"fields":19855},{"tags":19846,"concepts":19847},[],[],{"space":19849,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19851,"publishedVersion":320,"revision":62,"contentType":19853,"locale":29},{"sys":19850},{"type":12,"linkType":13,"id":14},{"sys":19852},{"id":21,"type":12,"linkType":22},{"sys":19854},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19856,"metaTitle":330,"metaDescription":331,"mainTitle":19857,"subtitle":350,"heroImage":19872,"ctaButton":373,"ctaLink":374},[329],{"data":19858,"content":19859,"nodeType":74},{},[19860,19866],{"data":19861,"content":19862,"nodeType":342},{},[19863],{"data":19864,"marks":19865,"value":341,"nodeType":82},{},[],{"data":19867,"content":19868,"nodeType":87},{},[19869],{"data":19870,"marks":19871,"value":349,"nodeType":82},{},[],{"metadata":19873,"sys":19876,"fields":19881},{"tags":19874,"concepts":19875},[],[],{"space":19877,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19879,"publishedVersion":62,"revision":44,"locale":29},{"sys":19878},{"type":12,"linkType":13,"id":14},{"sys":19880},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19882},{"url":365,"details":19883,"fileName":371,"contentType":372},{"size":367,"image":19884},{"width":369,"height":370},{"sys":19886,"fields":19889},{"id":19887,"createdAt":19888},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":19890,"slug":19891,"articleIntro":19890,"category":19892},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[19893],{"metadata":19894,"sys":19897,"fields":19904},{"tags":19895,"concepts":19896},[],[],{"space":19898,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19900,"publishedVersion":320,"revision":62,"contentType":19902,"locale":29},{"sys":19899},{"type":12,"linkType":13,"id":14},{"sys":19901},{"id":21,"type":12,"linkType":22},{"sys":19903},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19905,"metaTitle":330,"metaDescription":331,"mainTitle":19906,"subtitle":350,"heroImage":19921,"ctaButton":373,"ctaLink":374},[329],{"data":19907,"content":19908,"nodeType":74},{},[19909,19915],{"data":19910,"content":19911,"nodeType":342},{},[19912],{"data":19913,"marks":19914,"value":341,"nodeType":82},{},[],{"data":19916,"content":19917,"nodeType":87},{},[19918],{"data":19919,"marks":19920,"value":349,"nodeType":82},{},[],{"metadata":19922,"sys":19925,"fields":19930},{"tags":19923,"concepts":19924},[],[],{"space":19926,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19928,"publishedVersion":62,"revision":44,"locale":29},{"sys":19927},{"type":12,"linkType":13,"id":14},{"sys":19929},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19931},{"url":365,"details":19932,"fileName":371,"contentType":372},{"size":367,"image":19933},{"width":369,"height":370},{"sys":19935,"fields":19938},{"id":19936,"createdAt":19937},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":19939,"slug":19940,"articleIntro":19939,"category":19941},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[19942],{"metadata":19943,"sys":19946,"fields":19953},{"tags":19944,"concepts":19945},[],[],{"space":19947,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19949,"publishedVersion":320,"revision":62,"contentType":19951,"locale":29},{"sys":19948},{"type":12,"linkType":13,"id":14},{"sys":19950},{"id":21,"type":12,"linkType":22},{"sys":19952},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":19954,"metaTitle":330,"metaDescription":331,"mainTitle":19955,"subtitle":350,"heroImage":19970,"ctaButton":373,"ctaLink":374},[329],{"data":19956,"content":19957,"nodeType":74},{},[19958,19964],{"data":19959,"content":19960,"nodeType":342},{},[19961],{"data":19962,"marks":19963,"value":341,"nodeType":82},{},[],{"data":19965,"content":19966,"nodeType":87},{},[19967],{"data":19968,"marks":19969,"value":349,"nodeType":82},{},[],{"metadata":19971,"sys":19974,"fields":19979},{"tags":19972,"concepts":19973},[],[],{"space":19975,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":19977,"publishedVersion":62,"revision":44,"locale":29},{"sys":19976},{"type":12,"linkType":13,"id":14},{"sys":19978},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":19980},{"url":365,"details":19981,"fileName":371,"contentType":372},{"size":367,"image":19982},{"width":369,"height":370},{"sys":19984,"fields":19987},{"id":19985,"createdAt":19986},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":19988,"slug":19989,"articleIntro":19988,"category":19990},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[19991],{"metadata":19992,"sys":19995,"fields":20002},{"tags":19993,"concepts":19994},[],[],{"space":19996,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":19998,"publishedVersion":320,"revision":62,"contentType":20000,"locale":29},{"sys":19997},{"type":12,"linkType":13,"id":14},{"sys":19999},{"id":21,"type":12,"linkType":22},{"sys":20001},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20003,"metaTitle":330,"metaDescription":331,"mainTitle":20004,"subtitle":350,"heroImage":20019,"ctaButton":373,"ctaLink":374},[329],{"data":20005,"content":20006,"nodeType":74},{},[20007,20013],{"data":20008,"content":20009,"nodeType":342},{},[20010],{"data":20011,"marks":20012,"value":341,"nodeType":82},{},[],{"data":20014,"content":20015,"nodeType":87},{},[20016],{"data":20017,"marks":20018,"value":349,"nodeType":82},{},[],{"metadata":20020,"sys":20023,"fields":20028},{"tags":20021,"concepts":20022},[],[],{"space":20024,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20026,"publishedVersion":62,"revision":44,"locale":29},{"sys":20025},{"type":12,"linkType":13,"id":14},{"sys":20027},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20029},{"url":365,"details":20030,"fileName":371,"contentType":372},{"size":367,"image":20031},{"width":369,"height":370},{"sys":20033,"fields":20036},{"id":20034,"createdAt":20035},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":20037,"slug":20038,"articleIntro":20037,"category":20039},"Compte 6412 - Congés payés","compte-6412-conges-payes",[20040],{"metadata":20041,"sys":20044,"fields":20051},{"tags":20042,"concepts":20043},[],[],{"space":20045,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20047,"publishedVersion":320,"revision":62,"contentType":20049,"locale":29},{"sys":20046},{"type":12,"linkType":13,"id":14},{"sys":20048},{"id":21,"type":12,"linkType":22},{"sys":20050},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20052,"metaTitle":330,"metaDescription":331,"mainTitle":20053,"subtitle":350,"heroImage":20068,"ctaButton":373,"ctaLink":374},[329],{"data":20054,"content":20055,"nodeType":74},{},[20056,20062],{"data":20057,"content":20058,"nodeType":342},{},[20059],{"data":20060,"marks":20061,"value":341,"nodeType":82},{},[],{"data":20063,"content":20064,"nodeType":87},{},[20065],{"data":20066,"marks":20067,"value":349,"nodeType":82},{},[],{"metadata":20069,"sys":20072,"fields":20077},{"tags":20070,"concepts":20071},[],[],{"space":20073,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20075,"publishedVersion":62,"revision":44,"locale":29},{"sys":20074},{"type":12,"linkType":13,"id":14},{"sys":20076},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20078},{"url":365,"details":20079,"fileName":371,"contentType":372},{"size":367,"image":20080},{"width":369,"height":370},{"sys":20082,"fields":20085},{"id":20083,"createdAt":20084},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":20086,"slug":20087,"articleIntro":20086,"category":20088},"4551 - Principal","compte-4551-principal",[20089],{"metadata":20090,"sys":20093,"fields":20100},{"tags":20091,"concepts":20092},[],[],{"space":20094,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20096,"publishedVersion":320,"revision":62,"contentType":20098,"locale":29},{"sys":20095},{"type":12,"linkType":13,"id":14},{"sys":20097},{"id":21,"type":12,"linkType":22},{"sys":20099},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20101,"metaTitle":330,"metaDescription":331,"mainTitle":20102,"subtitle":350,"heroImage":20117,"ctaButton":373,"ctaLink":374},[329],{"data":20103,"content":20104,"nodeType":74},{},[20105,20111],{"data":20106,"content":20107,"nodeType":342},{},[20108],{"data":20109,"marks":20110,"value":341,"nodeType":82},{},[],{"data":20112,"content":20113,"nodeType":87},{},[20114],{"data":20115,"marks":20116,"value":349,"nodeType":82},{},[],{"metadata":20118,"sys":20121,"fields":20126},{"tags":20119,"concepts":20120},[],[],{"space":20122,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20124,"publishedVersion":62,"revision":44,"locale":29},{"sys":20123},{"type":12,"linkType":13,"id":14},{"sys":20125},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20127},{"url":365,"details":20128,"fileName":371,"contentType":372},{"size":367,"image":20129},{"width":369,"height":370},{"sys":20131,"fields":20134},{"id":20132,"createdAt":20133},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":20135,"slug":20136,"articleIntro":20135,"category":20137},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[20138],{"metadata":20139,"sys":20142,"fields":20149},{"tags":20140,"concepts":20141},[],[],{"space":20143,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20145,"publishedVersion":320,"revision":62,"contentType":20147,"locale":29},{"sys":20144},{"type":12,"linkType":13,"id":14},{"sys":20146},{"id":21,"type":12,"linkType":22},{"sys":20148},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20150,"metaTitle":330,"metaDescription":331,"mainTitle":20151,"subtitle":350,"heroImage":20166,"ctaButton":373,"ctaLink":374},[329],{"data":20152,"content":20153,"nodeType":74},{},[20154,20160],{"data":20155,"content":20156,"nodeType":342},{},[20157],{"data":20158,"marks":20159,"value":341,"nodeType":82},{},[],{"data":20161,"content":20162,"nodeType":87},{},[20163],{"data":20164,"marks":20165,"value":349,"nodeType":82},{},[],{"metadata":20167,"sys":20170,"fields":20175},{"tags":20168,"concepts":20169},[],[],{"space":20171,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20173,"publishedVersion":62,"revision":44,"locale":29},{"sys":20172},{"type":12,"linkType":13,"id":14},{"sys":20174},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20176},{"url":365,"details":20177,"fileName":371,"contentType":372},{"size":367,"image":20178},{"width":369,"height":370},{"sys":20180,"fields":20183},{"id":20181,"createdAt":20182},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":20184,"slug":20185,"articleIntro":-1,"category":20186},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[20187],{"metadata":20188,"sys":20191,"fields":20198},{"tags":20189,"concepts":20190},[],[],{"space":20192,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20194,"publishedVersion":320,"revision":62,"contentType":20196,"locale":29},{"sys":20193},{"type":12,"linkType":13,"id":14},{"sys":20195},{"id":21,"type":12,"linkType":22},{"sys":20197},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20199,"metaTitle":330,"metaDescription":331,"mainTitle":20200,"subtitle":350,"heroImage":20215,"ctaButton":373,"ctaLink":374},[329],{"data":20201,"content":20202,"nodeType":74},{},[20203,20209],{"data":20204,"content":20205,"nodeType":342},{},[20206],{"data":20207,"marks":20208,"value":341,"nodeType":82},{},[],{"data":20210,"content":20211,"nodeType":87},{},[20212],{"data":20213,"marks":20214,"value":349,"nodeType":82},{},[],{"metadata":20216,"sys":20219,"fields":20224},{"tags":20217,"concepts":20218},[],[],{"space":20220,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20222,"publishedVersion":62,"revision":44,"locale":29},{"sys":20221},{"type":12,"linkType":13,"id":14},{"sys":20223},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20225},{"url":365,"details":20226,"fileName":371,"contentType":372},{"size":367,"image":20227},{"width":369,"height":370},{"sys":20229,"fields":20232},{"id":20230,"createdAt":20231},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":20233,"slug":20234,"articleIntro":20233,"category":20235},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[20236],{"metadata":20237,"sys":20240,"fields":20247},{"tags":20238,"concepts":20239},[],[],{"space":20241,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20243,"publishedVersion":320,"revision":62,"contentType":20245,"locale":29},{"sys":20242},{"type":12,"linkType":13,"id":14},{"sys":20244},{"id":21,"type":12,"linkType":22},{"sys":20246},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20248,"metaTitle":330,"metaDescription":331,"mainTitle":20249,"subtitle":350,"heroImage":20264,"ctaButton":373,"ctaLink":374},[329],{"data":20250,"content":20251,"nodeType":74},{},[20252,20258],{"data":20253,"content":20254,"nodeType":342},{},[20255],{"data":20256,"marks":20257,"value":341,"nodeType":82},{},[],{"data":20259,"content":20260,"nodeType":87},{},[20261],{"data":20262,"marks":20263,"value":349,"nodeType":82},{},[],{"metadata":20265,"sys":20268,"fields":20273},{"tags":20266,"concepts":20267},[],[],{"space":20269,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20271,"publishedVersion":62,"revision":44,"locale":29},{"sys":20270},{"type":12,"linkType":13,"id":14},{"sys":20272},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20274},{"url":365,"details":20275,"fileName":371,"contentType":372},{"size":367,"image":20276},{"width":369,"height":370},{"sys":20278,"fields":20281},{"id":20279,"createdAt":20280},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":20282,"slug":20283,"articleIntro":20282,"category":20284},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[20285],{"metadata":20286,"sys":20289,"fields":20296},{"tags":20287,"concepts":20288},[],[],{"space":20290,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20292,"publishedVersion":320,"revision":62,"contentType":20294,"locale":29},{"sys":20291},{"type":12,"linkType":13,"id":14},{"sys":20293},{"id":21,"type":12,"linkType":22},{"sys":20295},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20297,"metaTitle":330,"metaDescription":331,"mainTitle":20298,"subtitle":350,"heroImage":20313,"ctaButton":373,"ctaLink":374},[329],{"data":20299,"content":20300,"nodeType":74},{},[20301,20307],{"data":20302,"content":20303,"nodeType":342},{},[20304],{"data":20305,"marks":20306,"value":341,"nodeType":82},{},[],{"data":20308,"content":20309,"nodeType":87},{},[20310],{"data":20311,"marks":20312,"value":349,"nodeType":82},{},[],{"metadata":20314,"sys":20317,"fields":20322},{"tags":20315,"concepts":20316},[],[],{"space":20318,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20320,"publishedVersion":62,"revision":44,"locale":29},{"sys":20319},{"type":12,"linkType":13,"id":14},{"sys":20321},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20323},{"url":365,"details":20324,"fileName":371,"contentType":372},{"size":367,"image":20325},{"width":369,"height":370},{"sys":20327,"fields":20330},{"id":20328,"createdAt":20329},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":20331,"slug":20332,"articleIntro":20331,"category":20333},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[20334],{"metadata":20335,"sys":20338,"fields":20345},{"tags":20336,"concepts":20337},[],[],{"space":20339,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20341,"publishedVersion":320,"revision":62,"contentType":20343,"locale":29},{"sys":20340},{"type":12,"linkType":13,"id":14},{"sys":20342},{"id":21,"type":12,"linkType":22},{"sys":20344},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20346,"metaTitle":330,"metaDescription":331,"mainTitle":20347,"subtitle":350,"heroImage":20362,"ctaButton":373,"ctaLink":374},[329],{"data":20348,"content":20349,"nodeType":74},{},[20350,20356],{"data":20351,"content":20352,"nodeType":342},{},[20353],{"data":20354,"marks":20355,"value":341,"nodeType":82},{},[],{"data":20357,"content":20358,"nodeType":87},{},[20359],{"data":20360,"marks":20361,"value":349,"nodeType":82},{},[],{"metadata":20363,"sys":20366,"fields":20371},{"tags":20364,"concepts":20365},[],[],{"space":20367,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20369,"publishedVersion":62,"revision":44,"locale":29},{"sys":20368},{"type":12,"linkType":13,"id":14},{"sys":20370},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20372},{"url":365,"details":20373,"fileName":371,"contentType":372},{"size":367,"image":20374},{"width":369,"height":370},{"sys":20376,"fields":20379},{"id":20377,"createdAt":20378},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":20380,"slug":20381,"articleIntro":20380,"category":20382},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[20383],{"metadata":20384,"sys":20387,"fields":20394},{"tags":20385,"concepts":20386},[],[],{"space":20388,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20390,"publishedVersion":320,"revision":62,"contentType":20392,"locale":29},{"sys":20389},{"type":12,"linkType":13,"id":14},{"sys":20391},{"id":21,"type":12,"linkType":22},{"sys":20393},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20395,"metaTitle":330,"metaDescription":331,"mainTitle":20396,"subtitle":350,"heroImage":20411,"ctaButton":373,"ctaLink":374},[329],{"data":20397,"content":20398,"nodeType":74},{},[20399,20405],{"data":20400,"content":20401,"nodeType":342},{},[20402],{"data":20403,"marks":20404,"value":341,"nodeType":82},{},[],{"data":20406,"content":20407,"nodeType":87},{},[20408],{"data":20409,"marks":20410,"value":349,"nodeType":82},{},[],{"metadata":20412,"sys":20415,"fields":20420},{"tags":20413,"concepts":20414},[],[],{"space":20416,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20418,"publishedVersion":62,"revision":44,"locale":29},{"sys":20417},{"type":12,"linkType":13,"id":14},{"sys":20419},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20421},{"url":365,"details":20422,"fileName":371,"contentType":372},{"size":367,"image":20423},{"width":369,"height":370},{"sys":20425,"fields":20428},{"id":20426,"createdAt":20427},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":20429,"slug":20430,"articleIntro":20429,"category":20431},"2313 - Constructions","compte-2313-constructions",[20432],{"metadata":20433,"sys":20436,"fields":20443},{"tags":20434,"concepts":20435},[],[],{"space":20437,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20439,"publishedVersion":320,"revision":62,"contentType":20441,"locale":29},{"sys":20438},{"type":12,"linkType":13,"id":14},{"sys":20440},{"id":21,"type":12,"linkType":22},{"sys":20442},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20444,"metaTitle":330,"metaDescription":331,"mainTitle":20445,"subtitle":350,"heroImage":20460,"ctaButton":373,"ctaLink":374},[329],{"data":20446,"content":20447,"nodeType":74},{},[20448,20454],{"data":20449,"content":20450,"nodeType":342},{},[20451],{"data":20452,"marks":20453,"value":341,"nodeType":82},{},[],{"data":20455,"content":20456,"nodeType":87},{},[20457],{"data":20458,"marks":20459,"value":349,"nodeType":82},{},[],{"metadata":20461,"sys":20464,"fields":20469},{"tags":20462,"concepts":20463},[],[],{"space":20465,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20467,"publishedVersion":62,"revision":44,"locale":29},{"sys":20466},{"type":12,"linkType":13,"id":14},{"sys":20468},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20470},{"url":365,"details":20471,"fileName":371,"contentType":372},{"size":367,"image":20472},{"width":369,"height":370},{"sys":20474,"fields":20477},{"id":20475,"createdAt":20476},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":20478,"slug":20479,"articleIntro":20478,"category":20480},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[20481],{"metadata":20482,"sys":20485,"fields":20492},{"tags":20483,"concepts":20484},[],[],{"space":20486,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20488,"publishedVersion":320,"revision":62,"contentType":20490,"locale":29},{"sys":20487},{"type":12,"linkType":13,"id":14},{"sys":20489},{"id":21,"type":12,"linkType":22},{"sys":20491},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20493,"metaTitle":330,"metaDescription":331,"mainTitle":20494,"subtitle":350,"heroImage":20509,"ctaButton":373,"ctaLink":374},[329],{"data":20495,"content":20496,"nodeType":74},{},[20497,20503],{"data":20498,"content":20499,"nodeType":342},{},[20500],{"data":20501,"marks":20502,"value":341,"nodeType":82},{},[],{"data":20504,"content":20505,"nodeType":87},{},[20506],{"data":20507,"marks":20508,"value":349,"nodeType":82},{},[],{"metadata":20510,"sys":20513,"fields":20518},{"tags":20511,"concepts":20512},[],[],{"space":20514,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20516,"publishedVersion":62,"revision":44,"locale":29},{"sys":20515},{"type":12,"linkType":13,"id":14},{"sys":20517},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20519},{"url":365,"details":20520,"fileName":371,"contentType":372},{"size":367,"image":20521},{"width":369,"height":370},{"sys":20523,"fields":20526},{"id":20524,"createdAt":20525},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":20527,"slug":20528,"articleIntro":20527,"category":20529},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[20530],{"metadata":20531,"sys":20534,"fields":20541},{"tags":20532,"concepts":20533},[],[],{"space":20535,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20537,"publishedVersion":320,"revision":62,"contentType":20539,"locale":29},{"sys":20536},{"type":12,"linkType":13,"id":14},{"sys":20538},{"id":21,"type":12,"linkType":22},{"sys":20540},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20542,"metaTitle":330,"metaDescription":331,"mainTitle":20543,"subtitle":350,"heroImage":20558,"ctaButton":373,"ctaLink":374},[329],{"data":20544,"content":20545,"nodeType":74},{},[20546,20552],{"data":20547,"content":20548,"nodeType":342},{},[20549],{"data":20550,"marks":20551,"value":341,"nodeType":82},{},[],{"data":20553,"content":20554,"nodeType":87},{},[20555],{"data":20556,"marks":20557,"value":349,"nodeType":82},{},[],{"metadata":20559,"sys":20562,"fields":20567},{"tags":20560,"concepts":20561},[],[],{"space":20563,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20565,"publishedVersion":62,"revision":44,"locale":29},{"sys":20564},{"type":12,"linkType":13,"id":14},{"sys":20566},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20568},{"url":365,"details":20569,"fileName":371,"contentType":372},{"size":367,"image":20570},{"width":369,"height":370},{"sys":20572,"fields":20575},{"id":20573,"createdAt":20574},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":20576,"slug":20577,"articleIntro":-1,"category":20578},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[20579],{"metadata":20580,"sys":20583,"fields":20590},{"tags":20581,"concepts":20582},[],[],{"space":20584,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20586,"publishedVersion":320,"revision":62,"contentType":20588,"locale":29},{"sys":20585},{"type":12,"linkType":13,"id":14},{"sys":20587},{"id":21,"type":12,"linkType":22},{"sys":20589},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20591,"metaTitle":330,"metaDescription":331,"mainTitle":20592,"subtitle":350,"heroImage":20607,"ctaButton":373,"ctaLink":374},[329],{"data":20593,"content":20594,"nodeType":74},{},[20595,20601],{"data":20596,"content":20597,"nodeType":342},{},[20598],{"data":20599,"marks":20600,"value":341,"nodeType":82},{},[],{"data":20602,"content":20603,"nodeType":87},{},[20604],{"data":20605,"marks":20606,"value":349,"nodeType":82},{},[],{"metadata":20608,"sys":20611,"fields":20616},{"tags":20609,"concepts":20610},[],[],{"space":20612,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20614,"publishedVersion":62,"revision":44,"locale":29},{"sys":20613},{"type":12,"linkType":13,"id":14},{"sys":20615},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20617},{"url":365,"details":20618,"fileName":371,"contentType":372},{"size":367,"image":20619},{"width":369,"height":370},{"sys":20621,"fields":20624},{"id":20622,"createdAt":20623},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":20625,"slug":20626,"articleIntro":20625,"category":20627},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[20628],{"metadata":20629,"sys":20632,"fields":20639},{"tags":20630,"concepts":20631},[],[],{"space":20633,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20635,"publishedVersion":320,"revision":62,"contentType":20637,"locale":29},{"sys":20634},{"type":12,"linkType":13,"id":14},{"sys":20636},{"id":21,"type":12,"linkType":22},{"sys":20638},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20640,"metaTitle":330,"metaDescription":331,"mainTitle":20641,"subtitle":350,"heroImage":20656,"ctaButton":373,"ctaLink":374},[329],{"data":20642,"content":20643,"nodeType":74},{},[20644,20650],{"data":20645,"content":20646,"nodeType":342},{},[20647],{"data":20648,"marks":20649,"value":341,"nodeType":82},{},[],{"data":20651,"content":20652,"nodeType":87},{},[20653],{"data":20654,"marks":20655,"value":349,"nodeType":82},{},[],{"metadata":20657,"sys":20660,"fields":20665},{"tags":20658,"concepts":20659},[],[],{"space":20661,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20663,"publishedVersion":62,"revision":44,"locale":29},{"sys":20662},{"type":12,"linkType":13,"id":14},{"sys":20664},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20666},{"url":365,"details":20667,"fileName":371,"contentType":372},{"size":367,"image":20668},{"width":369,"height":370},{"sys":20670,"fields":20673},{"id":20671,"createdAt":20672},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":20674,"slug":20675,"articleIntro":20674,"category":20676},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[20677],{"metadata":20678,"sys":20681,"fields":20688},{"tags":20679,"concepts":20680},[],[],{"space":20682,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20684,"publishedVersion":320,"revision":62,"contentType":20686,"locale":29},{"sys":20683},{"type":12,"linkType":13,"id":14},{"sys":20685},{"id":21,"type":12,"linkType":22},{"sys":20687},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20689,"metaTitle":330,"metaDescription":331,"mainTitle":20690,"subtitle":350,"heroImage":20705,"ctaButton":373,"ctaLink":374},[329],{"data":20691,"content":20692,"nodeType":74},{},[20693,20699],{"data":20694,"content":20695,"nodeType":342},{},[20696],{"data":20697,"marks":20698,"value":341,"nodeType":82},{},[],{"data":20700,"content":20701,"nodeType":87},{},[20702],{"data":20703,"marks":20704,"value":349,"nodeType":82},{},[],{"metadata":20706,"sys":20709,"fields":20714},{"tags":20707,"concepts":20708},[],[],{"space":20710,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20712,"publishedVersion":62,"revision":44,"locale":29},{"sys":20711},{"type":12,"linkType":13,"id":14},{"sys":20713},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20715},{"url":365,"details":20716,"fileName":371,"contentType":372},{"size":367,"image":20717},{"width":369,"height":370},{"sys":20719,"fields":20722},{"id":20720,"createdAt":20721},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":20723,"slug":20724,"articleIntro":20723,"category":20725},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[20726],{"metadata":20727,"sys":20730,"fields":20737},{"tags":20728,"concepts":20729},[],[],{"space":20731,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20733,"publishedVersion":320,"revision":62,"contentType":20735,"locale":29},{"sys":20732},{"type":12,"linkType":13,"id":14},{"sys":20734},{"id":21,"type":12,"linkType":22},{"sys":20736},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20738,"metaTitle":330,"metaDescription":331,"mainTitle":20739,"subtitle":350,"heroImage":20754,"ctaButton":373,"ctaLink":374},[329],{"data":20740,"content":20741,"nodeType":74},{},[20742,20748],{"data":20743,"content":20744,"nodeType":342},{},[20745],{"data":20746,"marks":20747,"value":341,"nodeType":82},{},[],{"data":20749,"content":20750,"nodeType":87},{},[20751],{"data":20752,"marks":20753,"value":349,"nodeType":82},{},[],{"metadata":20755,"sys":20758,"fields":20763},{"tags":20756,"concepts":20757},[],[],{"space":20759,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20761,"publishedVersion":62,"revision":44,"locale":29},{"sys":20760},{"type":12,"linkType":13,"id":14},{"sys":20762},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20764},{"url":365,"details":20765,"fileName":371,"contentType":372},{"size":367,"image":20766},{"width":369,"height":370},{"sys":20768,"fields":20770},{"id":20769,"createdAt":4156},"6Cyiu2vRN9DinrNv9tFLZe",{"title":20771,"slug":20772,"articleIntro":20771,"category":20773},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[20774],{"metadata":20775,"sys":20778,"fields":20785},{"tags":20776,"concepts":20777},[],[],{"space":20779,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20781,"publishedVersion":320,"revision":62,"contentType":20783,"locale":29},{"sys":20780},{"type":12,"linkType":13,"id":14},{"sys":20782},{"id":21,"type":12,"linkType":22},{"sys":20784},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20786,"metaTitle":330,"metaDescription":331,"mainTitle":20787,"subtitle":350,"heroImage":20802,"ctaButton":373,"ctaLink":374},[329],{"data":20788,"content":20789,"nodeType":74},{},[20790,20796],{"data":20791,"content":20792,"nodeType":342},{},[20793],{"data":20794,"marks":20795,"value":341,"nodeType":82},{},[],{"data":20797,"content":20798,"nodeType":87},{},[20799],{"data":20800,"marks":20801,"value":349,"nodeType":82},{},[],{"metadata":20803,"sys":20806,"fields":20811},{"tags":20804,"concepts":20805},[],[],{"space":20807,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20809,"publishedVersion":62,"revision":44,"locale":29},{"sys":20808},{"type":12,"linkType":13,"id":14},{"sys":20810},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20812},{"url":365,"details":20813,"fileName":371,"contentType":372},{"size":367,"image":20814},{"width":369,"height":370},{"sys":20816,"fields":20819},{"id":20817,"createdAt":20818},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":20820,"slug":20821,"articleIntro":20820,"category":20822},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[20823],{"metadata":20824,"sys":20827,"fields":20834},{"tags":20825,"concepts":20826},[],[],{"space":20828,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20830,"publishedVersion":320,"revision":62,"contentType":20832,"locale":29},{"sys":20829},{"type":12,"linkType":13,"id":14},{"sys":20831},{"id":21,"type":12,"linkType":22},{"sys":20833},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20835,"metaTitle":330,"metaDescription":331,"mainTitle":20836,"subtitle":350,"heroImage":20851,"ctaButton":373,"ctaLink":374},[329],{"data":20837,"content":20838,"nodeType":74},{},[20839,20845],{"data":20840,"content":20841,"nodeType":342},{},[20842],{"data":20843,"marks":20844,"value":341,"nodeType":82},{},[],{"data":20846,"content":20847,"nodeType":87},{},[20848],{"data":20849,"marks":20850,"value":349,"nodeType":82},{},[],{"metadata":20852,"sys":20855,"fields":20860},{"tags":20853,"concepts":20854},[],[],{"space":20856,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20858,"publishedVersion":62,"revision":44,"locale":29},{"sys":20857},{"type":12,"linkType":13,"id":14},{"sys":20859},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20861},{"url":365,"details":20862,"fileName":371,"contentType":372},{"size":367,"image":20863},{"width":369,"height":370},{"sys":20865,"fields":20868},{"id":20866,"createdAt":20867},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":20869,"slug":20870,"articleIntro":-1,"category":20871},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[20872],{"metadata":20873,"sys":20876,"fields":20883},{"tags":20874,"concepts":20875},[],[],{"space":20877,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20879,"publishedVersion":320,"revision":62,"contentType":20881,"locale":29},{"sys":20878},{"type":12,"linkType":13,"id":14},{"sys":20880},{"id":21,"type":12,"linkType":22},{"sys":20882},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20884,"metaTitle":330,"metaDescription":331,"mainTitle":20885,"subtitle":350,"heroImage":20900,"ctaButton":373,"ctaLink":374},[329],{"data":20886,"content":20887,"nodeType":74},{},[20888,20894],{"data":20889,"content":20890,"nodeType":342},{},[20891],{"data":20892,"marks":20893,"value":341,"nodeType":82},{},[],{"data":20895,"content":20896,"nodeType":87},{},[20897],{"data":20898,"marks":20899,"value":349,"nodeType":82},{},[],{"metadata":20901,"sys":20904,"fields":20909},{"tags":20902,"concepts":20903},[],[],{"space":20905,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20907,"publishedVersion":62,"revision":44,"locale":29},{"sys":20906},{"type":12,"linkType":13,"id":14},{"sys":20908},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20910},{"url":365,"details":20911,"fileName":371,"contentType":372},{"size":367,"image":20912},{"width":369,"height":370},{"sys":20914,"fields":20917},{"id":20915,"createdAt":20916},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":20918,"slug":20919,"articleIntro":20918,"category":20920},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[20921],{"metadata":20922,"sys":20925,"fields":20932},{"tags":20923,"concepts":20924},[],[],{"space":20926,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20928,"publishedVersion":320,"revision":62,"contentType":20930,"locale":29},{"sys":20927},{"type":12,"linkType":13,"id":14},{"sys":20929},{"id":21,"type":12,"linkType":22},{"sys":20931},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20933,"metaTitle":330,"metaDescription":331,"mainTitle":20934,"subtitle":350,"heroImage":20949,"ctaButton":373,"ctaLink":374},[329],{"data":20935,"content":20936,"nodeType":74},{},[20937,20943],{"data":20938,"content":20939,"nodeType":342},{},[20940],{"data":20941,"marks":20942,"value":341,"nodeType":82},{},[],{"data":20944,"content":20945,"nodeType":87},{},[20946],{"data":20947,"marks":20948,"value":349,"nodeType":82},{},[],{"metadata":20950,"sys":20953,"fields":20958},{"tags":20951,"concepts":20952},[],[],{"space":20954,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":20956,"publishedVersion":62,"revision":44,"locale":29},{"sys":20955},{"type":12,"linkType":13,"id":14},{"sys":20957},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":20959},{"url":365,"details":20960,"fileName":371,"contentType":372},{"size":367,"image":20961},{"width":369,"height":370},{"sys":20963,"fields":20966},{"id":20964,"createdAt":20965},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20967,"slug":20968,"articleIntro":20967,"category":20969},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20970],{"metadata":20971,"sys":20974,"fields":20981},{"tags":20972,"concepts":20973},[],[],{"space":20975,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":20977,"publishedVersion":320,"revision":62,"contentType":20979,"locale":29},{"sys":20976},{"type":12,"linkType":13,"id":14},{"sys":20978},{"id":21,"type":12,"linkType":22},{"sys":20980},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":20982,"metaTitle":330,"metaDescription":331,"mainTitle":20983,"subtitle":350,"heroImage":20998,"ctaButton":373,"ctaLink":374},[329],{"data":20984,"content":20985,"nodeType":74},{},[20986,20992],{"data":20987,"content":20988,"nodeType":342},{},[20989],{"data":20990,"marks":20991,"value":341,"nodeType":82},{},[],{"data":20993,"content":20994,"nodeType":87},{},[20995],{"data":20996,"marks":20997,"value":349,"nodeType":82},{},[],{"metadata":20999,"sys":21002,"fields":21007},{"tags":21000,"concepts":21001},[],[],{"space":21003,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21005,"publishedVersion":62,"revision":44,"locale":29},{"sys":21004},{"type":12,"linkType":13,"id":14},{"sys":21006},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21008},{"url":365,"details":21009,"fileName":371,"contentType":372},{"size":367,"image":21010},{"width":369,"height":370},{"sys":21012,"fields":21015},{"id":21013,"createdAt":21014},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":21016,"slug":21017,"articleIntro":21016,"category":21018},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[21019],{"metadata":21020,"sys":21023,"fields":21030},{"tags":21021,"concepts":21022},[],[],{"space":21024,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21026,"publishedVersion":320,"revision":62,"contentType":21028,"locale":29},{"sys":21025},{"type":12,"linkType":13,"id":14},{"sys":21027},{"id":21,"type":12,"linkType":22},{"sys":21029},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21031,"metaTitle":330,"metaDescription":331,"mainTitle":21032,"subtitle":350,"heroImage":21047,"ctaButton":373,"ctaLink":374},[329],{"data":21033,"content":21034,"nodeType":74},{},[21035,21041],{"data":21036,"content":21037,"nodeType":342},{},[21038],{"data":21039,"marks":21040,"value":341,"nodeType":82},{},[],{"data":21042,"content":21043,"nodeType":87},{},[21044],{"data":21045,"marks":21046,"value":349,"nodeType":82},{},[],{"metadata":21048,"sys":21051,"fields":21056},{"tags":21049,"concepts":21050},[],[],{"space":21052,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21054,"publishedVersion":62,"revision":44,"locale":29},{"sys":21053},{"type":12,"linkType":13,"id":14},{"sys":21055},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21057},{"url":365,"details":21058,"fileName":371,"contentType":372},{"size":367,"image":21059},{"width":369,"height":370},{"sys":21061,"fields":21064},{"id":21062,"createdAt":21063},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":21065,"slug":21066,"articleIntro":21065,"category":21067},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[21068],{"metadata":21069,"sys":21072,"fields":21079},{"tags":21070,"concepts":21071},[],[],{"space":21073,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21075,"publishedVersion":320,"revision":62,"contentType":21077,"locale":29},{"sys":21074},{"type":12,"linkType":13,"id":14},{"sys":21076},{"id":21,"type":12,"linkType":22},{"sys":21078},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21080,"metaTitle":330,"metaDescription":331,"mainTitle":21081,"subtitle":350,"heroImage":21096,"ctaButton":373,"ctaLink":374},[329],{"data":21082,"content":21083,"nodeType":74},{},[21084,21090],{"data":21085,"content":21086,"nodeType":342},{},[21087],{"data":21088,"marks":21089,"value":341,"nodeType":82},{},[],{"data":21091,"content":21092,"nodeType":87},{},[21093],{"data":21094,"marks":21095,"value":349,"nodeType":82},{},[],{"metadata":21097,"sys":21100,"fields":21105},{"tags":21098,"concepts":21099},[],[],{"space":21101,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21103,"publishedVersion":62,"revision":44,"locale":29},{"sys":21102},{"type":12,"linkType":13,"id":14},{"sys":21104},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21106},{"url":365,"details":21107,"fileName":371,"contentType":372},{"size":367,"image":21108},{"width":369,"height":370},{"sys":21110,"fields":21113},{"id":21111,"createdAt":21112},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":21114,"slug":21115,"articleIntro":21114,"category":21116},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[21117],{"metadata":21118,"sys":21121,"fields":21128},{"tags":21119,"concepts":21120},[],[],{"space":21122,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21124,"publishedVersion":320,"revision":62,"contentType":21126,"locale":29},{"sys":21123},{"type":12,"linkType":13,"id":14},{"sys":21125},{"id":21,"type":12,"linkType":22},{"sys":21127},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21129,"metaTitle":330,"metaDescription":331,"mainTitle":21130,"subtitle":350,"heroImage":21145,"ctaButton":373,"ctaLink":374},[329],{"data":21131,"content":21132,"nodeType":74},{},[21133,21139],{"data":21134,"content":21135,"nodeType":342},{},[21136],{"data":21137,"marks":21138,"value":341,"nodeType":82},{},[],{"data":21140,"content":21141,"nodeType":87},{},[21142],{"data":21143,"marks":21144,"value":349,"nodeType":82},{},[],{"metadata":21146,"sys":21149,"fields":21154},{"tags":21147,"concepts":21148},[],[],{"space":21150,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21152,"publishedVersion":62,"revision":44,"locale":29},{"sys":21151},{"type":12,"linkType":13,"id":14},{"sys":21153},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21155},{"url":365,"details":21156,"fileName":371,"contentType":372},{"size":367,"image":21157},{"width":369,"height":370},{"sys":21159,"fields":21162},{"id":21160,"createdAt":21161},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":21163,"slug":21164,"articleIntro":21163,"category":21165},"2768 - Intérêts courus","compte-2768-interets-courus",[21166],{"metadata":21167,"sys":21170,"fields":21177},{"tags":21168,"concepts":21169},[],[],{"space":21171,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21173,"publishedVersion":320,"revision":62,"contentType":21175,"locale":29},{"sys":21172},{"type":12,"linkType":13,"id":14},{"sys":21174},{"id":21,"type":12,"linkType":22},{"sys":21176},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21178,"metaTitle":330,"metaDescription":331,"mainTitle":21179,"subtitle":350,"heroImage":21194,"ctaButton":373,"ctaLink":374},[329],{"data":21180,"content":21181,"nodeType":74},{},[21182,21188],{"data":21183,"content":21184,"nodeType":342},{},[21185],{"data":21186,"marks":21187,"value":341,"nodeType":82},{},[],{"data":21189,"content":21190,"nodeType":87},{},[21191],{"data":21192,"marks":21193,"value":349,"nodeType":82},{},[],{"metadata":21195,"sys":21198,"fields":21203},{"tags":21196,"concepts":21197},[],[],{"space":21199,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21201,"publishedVersion":62,"revision":44,"locale":29},{"sys":21200},{"type":12,"linkType":13,"id":14},{"sys":21202},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21204},{"url":365,"details":21205,"fileName":371,"contentType":372},{"size":367,"image":21206},{"width":369,"height":370},{"sys":21208,"fields":21211},{"id":21209,"createdAt":21210},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":21212,"slug":21213,"articleIntro":21214,"category":21215},"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. ",[21216],{"metadata":21217,"sys":21220,"fields":21227},{"tags":21218,"concepts":21219},[],[],{"space":21221,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21223,"publishedVersion":320,"revision":62,"contentType":21225,"locale":29},{"sys":21222},{"type":12,"linkType":13,"id":14},{"sys":21224},{"id":21,"type":12,"linkType":22},{"sys":21226},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21228,"metaTitle":330,"metaDescription":331,"mainTitle":21229,"subtitle":350,"heroImage":21244,"ctaButton":373,"ctaLink":374},[329],{"data":21230,"content":21231,"nodeType":74},{},[21232,21238],{"data":21233,"content":21234,"nodeType":342},{},[21235],{"data":21236,"marks":21237,"value":341,"nodeType":82},{},[],{"data":21239,"content":21240,"nodeType":87},{},[21241],{"data":21242,"marks":21243,"value":349,"nodeType":82},{},[],{"metadata":21245,"sys":21248,"fields":21253},{"tags":21246,"concepts":21247},[],[],{"space":21249,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21251,"publishedVersion":62,"revision":44,"locale":29},{"sys":21250},{"type":12,"linkType":13,"id":14},{"sys":21252},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21254},{"url":365,"details":21255,"fileName":371,"contentType":372},{"size":367,"image":21256},{"width":369,"height":370},{"sys":21258,"fields":21261},{"id":21259,"createdAt":21260},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":21262,"slug":21263,"articleIntro":21262,"category":21264},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[21265],{"metadata":21266,"sys":21269,"fields":21276},{"tags":21267,"concepts":21268},[],[],{"space":21270,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21272,"publishedVersion":320,"revision":62,"contentType":21274,"locale":29},{"sys":21271},{"type":12,"linkType":13,"id":14},{"sys":21273},{"id":21,"type":12,"linkType":22},{"sys":21275},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21277,"metaTitle":330,"metaDescription":331,"mainTitle":21278,"subtitle":350,"heroImage":21293,"ctaButton":373,"ctaLink":374},[329],{"data":21279,"content":21280,"nodeType":74},{},[21281,21287],{"data":21282,"content":21283,"nodeType":342},{},[21284],{"data":21285,"marks":21286,"value":341,"nodeType":82},{},[],{"data":21288,"content":21289,"nodeType":87},{},[21290],{"data":21291,"marks":21292,"value":349,"nodeType":82},{},[],{"metadata":21294,"sys":21297,"fields":21302},{"tags":21295,"concepts":21296},[],[],{"space":21298,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21300,"publishedVersion":62,"revision":44,"locale":29},{"sys":21299},{"type":12,"linkType":13,"id":14},{"sys":21301},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21303},{"url":365,"details":21304,"fileName":371,"contentType":372},{"size":367,"image":21305},{"width":369,"height":370},{"sys":21307,"fields":21310},{"id":21308,"createdAt":21309},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":21311,"slug":21312,"articleIntro":21311,"category":21313},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[21314],{"metadata":21315,"sys":21318,"fields":21325},{"tags":21316,"concepts":21317},[],[],{"space":21319,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21321,"publishedVersion":320,"revision":62,"contentType":21323,"locale":29},{"sys":21320},{"type":12,"linkType":13,"id":14},{"sys":21322},{"id":21,"type":12,"linkType":22},{"sys":21324},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21326,"metaTitle":330,"metaDescription":331,"mainTitle":21327,"subtitle":350,"heroImage":21342,"ctaButton":373,"ctaLink":374},[329],{"data":21328,"content":21329,"nodeType":74},{},[21330,21336],{"data":21331,"content":21332,"nodeType":342},{},[21333],{"data":21334,"marks":21335,"value":341,"nodeType":82},{},[],{"data":21337,"content":21338,"nodeType":87},{},[21339],{"data":21340,"marks":21341,"value":349,"nodeType":82},{},[],{"metadata":21343,"sys":21346,"fields":21351},{"tags":21344,"concepts":21345},[],[],{"space":21347,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21349,"publishedVersion":62,"revision":44,"locale":29},{"sys":21348},{"type":12,"linkType":13,"id":14},{"sys":21350},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21352},{"url":365,"details":21353,"fileName":371,"contentType":372},{"size":367,"image":21354},{"width":369,"height":370},{"sys":21356,"fields":21359},{"id":21357,"createdAt":21358},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":21360,"slug":21361,"articleIntro":-1,"category":21362},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[21363],{"metadata":21364,"sys":21367,"fields":21374},{"tags":21365,"concepts":21366},[],[],{"space":21368,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21370,"publishedVersion":320,"revision":62,"contentType":21372,"locale":29},{"sys":21369},{"type":12,"linkType":13,"id":14},{"sys":21371},{"id":21,"type":12,"linkType":22},{"sys":21373},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21375,"metaTitle":330,"metaDescription":331,"mainTitle":21376,"subtitle":350,"heroImage":21391,"ctaButton":373,"ctaLink":374},[329],{"data":21377,"content":21378,"nodeType":74},{},[21379,21385],{"data":21380,"content":21381,"nodeType":342},{},[21382],{"data":21383,"marks":21384,"value":341,"nodeType":82},{},[],{"data":21386,"content":21387,"nodeType":87},{},[21388],{"data":21389,"marks":21390,"value":349,"nodeType":82},{},[],{"metadata":21392,"sys":21395,"fields":21400},{"tags":21393,"concepts":21394},[],[],{"space":21396,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21398,"publishedVersion":62,"revision":44,"locale":29},{"sys":21397},{"type":12,"linkType":13,"id":14},{"sys":21399},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21401},{"url":365,"details":21402,"fileName":371,"contentType":372},{"size":367,"image":21403},{"width":369,"height":370},{"sys":21405,"fields":21408},{"id":21406,"createdAt":21407},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":21409,"slug":21410,"articleIntro":21411,"category":21412},"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.",[21413],{"metadata":21414,"sys":21417,"fields":21424},{"tags":21415,"concepts":21416},[],[],{"space":21418,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21420,"publishedVersion":320,"revision":62,"contentType":21422,"locale":29},{"sys":21419},{"type":12,"linkType":13,"id":14},{"sys":21421},{"id":21,"type":12,"linkType":22},{"sys":21423},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21425,"metaTitle":330,"metaDescription":331,"mainTitle":21426,"subtitle":350,"heroImage":21441,"ctaButton":373,"ctaLink":374},[329],{"data":21427,"content":21428,"nodeType":74},{},[21429,21435],{"data":21430,"content":21431,"nodeType":342},{},[21432],{"data":21433,"marks":21434,"value":341,"nodeType":82},{},[],{"data":21436,"content":21437,"nodeType":87},{},[21438],{"data":21439,"marks":21440,"value":349,"nodeType":82},{},[],{"metadata":21442,"sys":21445,"fields":21450},{"tags":21443,"concepts":21444},[],[],{"space":21446,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21448,"publishedVersion":62,"revision":44,"locale":29},{"sys":21447},{"type":12,"linkType":13,"id":14},{"sys":21449},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21451},{"url":365,"details":21452,"fileName":371,"contentType":372},{"size":367,"image":21453},{"width":369,"height":370},{"sys":21455,"fields":21458},{"id":21456,"createdAt":21457},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":21459,"slug":21460,"articleIntro":21459,"category":21461},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[21462],{"metadata":21463,"sys":21466,"fields":21473},{"tags":21464,"concepts":21465},[],[],{"space":21467,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21469,"publishedVersion":320,"revision":62,"contentType":21471,"locale":29},{"sys":21468},{"type":12,"linkType":13,"id":14},{"sys":21470},{"id":21,"type":12,"linkType":22},{"sys":21472},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21474,"metaTitle":330,"metaDescription":331,"mainTitle":21475,"subtitle":350,"heroImage":21490,"ctaButton":373,"ctaLink":374},[329],{"data":21476,"content":21477,"nodeType":74},{},[21478,21484],{"data":21479,"content":21480,"nodeType":342},{},[21481],{"data":21482,"marks":21483,"value":341,"nodeType":82},{},[],{"data":21485,"content":21486,"nodeType":87},{},[21487],{"data":21488,"marks":21489,"value":349,"nodeType":82},{},[],{"metadata":21491,"sys":21494,"fields":21499},{"tags":21492,"concepts":21493},[],[],{"space":21495,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21497,"publishedVersion":62,"revision":44,"locale":29},{"sys":21496},{"type":12,"linkType":13,"id":14},{"sys":21498},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21500},{"url":365,"details":21501,"fileName":371,"contentType":372},{"size":367,"image":21502},{"width":369,"height":370},{"sys":21504,"fields":21507},{"id":21505,"createdAt":21506},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":21508,"slug":21509,"articleIntro":21508,"category":21510},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[21511],{"metadata":21512,"sys":21515,"fields":21522},{"tags":21513,"concepts":21514},[],[],{"space":21516,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21518,"publishedVersion":320,"revision":62,"contentType":21520,"locale":29},{"sys":21517},{"type":12,"linkType":13,"id":14},{"sys":21519},{"id":21,"type":12,"linkType":22},{"sys":21521},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21523,"metaTitle":330,"metaDescription":331,"mainTitle":21524,"subtitle":350,"heroImage":21539,"ctaButton":373,"ctaLink":374},[329],{"data":21525,"content":21526,"nodeType":74},{},[21527,21533],{"data":21528,"content":21529,"nodeType":342},{},[21530],{"data":21531,"marks":21532,"value":341,"nodeType":82},{},[],{"data":21534,"content":21535,"nodeType":87},{},[21536],{"data":21537,"marks":21538,"value":349,"nodeType":82},{},[],{"metadata":21540,"sys":21543,"fields":21548},{"tags":21541,"concepts":21542},[],[],{"space":21544,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21546,"publishedVersion":62,"revision":44,"locale":29},{"sys":21545},{"type":12,"linkType":13,"id":14},{"sys":21547},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21549},{"url":365,"details":21550,"fileName":371,"contentType":372},{"size":367,"image":21551},{"width":369,"height":370},{"sys":21553,"fields":21556},{"id":21554,"createdAt":21555},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":21557,"slug":21558,"articleIntro":21557,"category":21559},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[21560],{"metadata":21561,"sys":21564,"fields":21571},{"tags":21562,"concepts":21563},[],[],{"space":21565,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21567,"publishedVersion":320,"revision":62,"contentType":21569,"locale":29},{"sys":21566},{"type":12,"linkType":13,"id":14},{"sys":21568},{"id":21,"type":12,"linkType":22},{"sys":21570},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21572,"metaTitle":330,"metaDescription":331,"mainTitle":21573,"subtitle":350,"heroImage":21588,"ctaButton":373,"ctaLink":374},[329],{"data":21574,"content":21575,"nodeType":74},{},[21576,21582],{"data":21577,"content":21578,"nodeType":342},{},[21579],{"data":21580,"marks":21581,"value":341,"nodeType":82},{},[],{"data":21583,"content":21584,"nodeType":87},{},[21585],{"data":21586,"marks":21587,"value":349,"nodeType":82},{},[],{"metadata":21589,"sys":21592,"fields":21597},{"tags":21590,"concepts":21591},[],[],{"space":21593,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21595,"publishedVersion":62,"revision":44,"locale":29},{"sys":21594},{"type":12,"linkType":13,"id":14},{"sys":21596},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21598},{"url":365,"details":21599,"fileName":371,"contentType":372},{"size":367,"image":21600},{"width":369,"height":370},{"sys":21602,"fields":21605},{"id":21603,"createdAt":21604},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":21606,"slug":21607,"articleIntro":-1,"category":21608},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[21609],{"metadata":21610,"sys":21613,"fields":21620},{"tags":21611,"concepts":21612},[],[],{"space":21614,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21616,"publishedVersion":320,"revision":62,"contentType":21618,"locale":29},{"sys":21615},{"type":12,"linkType":13,"id":14},{"sys":21617},{"id":21,"type":12,"linkType":22},{"sys":21619},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21621,"metaTitle":330,"metaDescription":331,"mainTitle":21622,"subtitle":350,"heroImage":21637,"ctaButton":373,"ctaLink":374},[329],{"data":21623,"content":21624,"nodeType":74},{},[21625,21631],{"data":21626,"content":21627,"nodeType":342},{},[21628],{"data":21629,"marks":21630,"value":341,"nodeType":82},{},[],{"data":21632,"content":21633,"nodeType":87},{},[21634],{"data":21635,"marks":21636,"value":349,"nodeType":82},{},[],{"metadata":21638,"sys":21641,"fields":21646},{"tags":21639,"concepts":21640},[],[],{"space":21642,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21644,"publishedVersion":62,"revision":44,"locale":29},{"sys":21643},{"type":12,"linkType":13,"id":14},{"sys":21645},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21647},{"url":365,"details":21648,"fileName":371,"contentType":372},{"size":367,"image":21649},{"width":369,"height":370},{"sys":21651,"fields":21654},{"id":21652,"createdAt":21653},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":21655,"slug":21656,"articleIntro":21655,"category":21657},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[21658],{"metadata":21659,"sys":21662,"fields":21669},{"tags":21660,"concepts":21661},[],[],{"space":21663,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21665,"publishedVersion":320,"revision":62,"contentType":21667,"locale":29},{"sys":21664},{"type":12,"linkType":13,"id":14},{"sys":21666},{"id":21,"type":12,"linkType":22},{"sys":21668},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21670,"metaTitle":330,"metaDescription":331,"mainTitle":21671,"subtitle":350,"heroImage":21686,"ctaButton":373,"ctaLink":374},[329],{"data":21672,"content":21673,"nodeType":74},{},[21674,21680],{"data":21675,"content":21676,"nodeType":342},{},[21677],{"data":21678,"marks":21679,"value":341,"nodeType":82},{},[],{"data":21681,"content":21682,"nodeType":87},{},[21683],{"data":21684,"marks":21685,"value":349,"nodeType":82},{},[],{"metadata":21687,"sys":21690,"fields":21695},{"tags":21688,"concepts":21689},[],[],{"space":21691,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21693,"publishedVersion":62,"revision":44,"locale":29},{"sys":21692},{"type":12,"linkType":13,"id":14},{"sys":21694},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21696},{"url":365,"details":21697,"fileName":371,"contentType":372},{"size":367,"image":21698},{"width":369,"height":370},{"sys":21700,"fields":21703},{"id":21701,"createdAt":21702},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":21704,"slug":21705,"articleIntro":21706,"category":21707},"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",[21708],{"metadata":21709,"sys":21712,"fields":21719},{"tags":21710,"concepts":21711},[],[],{"space":21713,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21715,"publishedVersion":320,"revision":62,"contentType":21717,"locale":29},{"sys":21714},{"type":12,"linkType":13,"id":14},{"sys":21716},{"id":21,"type":12,"linkType":22},{"sys":21718},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21720,"metaTitle":330,"metaDescription":331,"mainTitle":21721,"subtitle":350,"heroImage":21736,"ctaButton":373,"ctaLink":374},[329],{"data":21722,"content":21723,"nodeType":74},{},[21724,21730],{"data":21725,"content":21726,"nodeType":342},{},[21727],{"data":21728,"marks":21729,"value":341,"nodeType":82},{},[],{"data":21731,"content":21732,"nodeType":87},{},[21733],{"data":21734,"marks":21735,"value":349,"nodeType":82},{},[],{"metadata":21737,"sys":21740,"fields":21745},{"tags":21738,"concepts":21739},[],[],{"space":21741,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21743,"publishedVersion":62,"revision":44,"locale":29},{"sys":21742},{"type":12,"linkType":13,"id":14},{"sys":21744},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21746},{"url":365,"details":21747,"fileName":371,"contentType":372},{"size":367,"image":21748},{"width":369,"height":370},{"sys":21750,"fields":21753},{"id":21751,"createdAt":21752},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":21754,"slug":21755,"articleIntro":-1,"category":21756},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[21757],{"metadata":21758,"sys":21761,"fields":21768},{"tags":21759,"concepts":21760},[],[],{"space":21762,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21764,"publishedVersion":320,"revision":62,"contentType":21766,"locale":29},{"sys":21763},{"type":12,"linkType":13,"id":14},{"sys":21765},{"id":21,"type":12,"linkType":22},{"sys":21767},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21769,"metaTitle":330,"metaDescription":331,"mainTitle":21770,"subtitle":350,"heroImage":21785,"ctaButton":373,"ctaLink":374},[329],{"data":21771,"content":21772,"nodeType":74},{},[21773,21779],{"data":21774,"content":21775,"nodeType":342},{},[21776],{"data":21777,"marks":21778,"value":341,"nodeType":82},{},[],{"data":21780,"content":21781,"nodeType":87},{},[21782],{"data":21783,"marks":21784,"value":349,"nodeType":82},{},[],{"metadata":21786,"sys":21789,"fields":21794},{"tags":21787,"concepts":21788},[],[],{"space":21790,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21792,"publishedVersion":62,"revision":44,"locale":29},{"sys":21791},{"type":12,"linkType":13,"id":14},{"sys":21793},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21795},{"url":365,"details":21796,"fileName":371,"contentType":372},{"size":367,"image":21797},{"width":369,"height":370},{"sys":21799,"fields":21802},{"id":21800,"createdAt":21801},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":21803,"slug":21804,"articleIntro":21803,"category":21805},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[21806],{"metadata":21807,"sys":21810,"fields":21817},{"tags":21808,"concepts":21809},[],[],{"space":21811,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21813,"publishedVersion":320,"revision":62,"contentType":21815,"locale":29},{"sys":21812},{"type":12,"linkType":13,"id":14},{"sys":21814},{"id":21,"type":12,"linkType":22},{"sys":21816},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21818,"metaTitle":330,"metaDescription":331,"mainTitle":21819,"subtitle":350,"heroImage":21834,"ctaButton":373,"ctaLink":374},[329],{"data":21820,"content":21821,"nodeType":74},{},[21822,21828],{"data":21823,"content":21824,"nodeType":342},{},[21825],{"data":21826,"marks":21827,"value":341,"nodeType":82},{},[],{"data":21829,"content":21830,"nodeType":87},{},[21831],{"data":21832,"marks":21833,"value":349,"nodeType":82},{},[],{"metadata":21835,"sys":21838,"fields":21843},{"tags":21836,"concepts":21837},[],[],{"space":21839,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21841,"publishedVersion":62,"revision":44,"locale":29},{"sys":21840},{"type":12,"linkType":13,"id":14},{"sys":21842},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21844},{"url":365,"details":21845,"fileName":371,"contentType":372},{"size":367,"image":21846},{"width":369,"height":370},{"sys":21848,"fields":21851},{"id":21849,"createdAt":21850},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":21852,"slug":21853,"articleIntro":21852,"category":21854},"Compte 106 - Réserves","compte-106-reserves",[21855],{"metadata":21856,"sys":21859,"fields":21866},{"tags":21857,"concepts":21858},[],[],{"space":21860,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21862,"publishedVersion":320,"revision":62,"contentType":21864,"locale":29},{"sys":21861},{"type":12,"linkType":13,"id":14},{"sys":21863},{"id":21,"type":12,"linkType":22},{"sys":21865},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21867,"metaTitle":330,"metaDescription":331,"mainTitle":21868,"subtitle":350,"heroImage":21883,"ctaButton":373,"ctaLink":374},[329],{"data":21869,"content":21870,"nodeType":74},{},[21871,21877],{"data":21872,"content":21873,"nodeType":342},{},[21874],{"data":21875,"marks":21876,"value":341,"nodeType":82},{},[],{"data":21878,"content":21879,"nodeType":87},{},[21880],{"data":21881,"marks":21882,"value":349,"nodeType":82},{},[],{"metadata":21884,"sys":21887,"fields":21892},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21890,"publishedVersion":62,"revision":44,"locale":29},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21893},{"url":365,"details":21894,"fileName":371,"contentType":372},{"size":367,"image":21895},{"width":369,"height":370},{"sys":21897,"fields":21900},{"id":21898,"createdAt":21899},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21901,"slug":21902,"articleIntro":21901,"category":21903},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21904],{"metadata":21905,"sys":21908,"fields":21915},{"tags":21906,"concepts":21907},[],[],{"space":21909,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21911,"publishedVersion":320,"revision":62,"contentType":21913,"locale":29},{"sys":21910},{"type":12,"linkType":13,"id":14},{"sys":21912},{"id":21,"type":12,"linkType":22},{"sys":21914},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21916,"metaTitle":330,"metaDescription":331,"mainTitle":21917,"subtitle":350,"heroImage":21932,"ctaButton":373,"ctaLink":374},[329],{"data":21918,"content":21919,"nodeType":74},{},[21920,21926],{"data":21921,"content":21922,"nodeType":342},{},[21923],{"data":21924,"marks":21925,"value":341,"nodeType":82},{},[],{"data":21927,"content":21928,"nodeType":87},{},[21929],{"data":21930,"marks":21931,"value":349,"nodeType":82},{},[],{"metadata":21933,"sys":21936,"fields":21941},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21939,"publishedVersion":62,"revision":44,"locale":29},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21942},{"url":365,"details":21943,"fileName":371,"contentType":372},{"size":367,"image":21944},{"width":369,"height":370},{"sys":21946,"fields":21949},{"id":21947,"createdAt":21948},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":21950,"slug":21951,"articleIntro":-1,"category":21952},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[21953],{"metadata":21954,"sys":21957,"fields":21964},{"tags":21955,"concepts":21956},[],[],{"space":21958,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":21960,"publishedVersion":320,"revision":62,"contentType":21962,"locale":29},{"sys":21959},{"type":12,"linkType":13,"id":14},{"sys":21961},{"id":21,"type":12,"linkType":22},{"sys":21963},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":21965,"metaTitle":330,"metaDescription":331,"mainTitle":21966,"subtitle":350,"heroImage":21981,"ctaButton":373,"ctaLink":374},[329],{"data":21967,"content":21968,"nodeType":74},{},[21969,21975],{"data":21970,"content":21971,"nodeType":342},{},[21972],{"data":21973,"marks":21974,"value":341,"nodeType":82},{},[],{"data":21976,"content":21977,"nodeType":87},{},[21978],{"data":21979,"marks":21980,"value":349,"nodeType":82},{},[],{"metadata":21982,"sys":21985,"fields":21990},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":21988,"publishedVersion":62,"revision":44,"locale":29},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":21991},{"url":365,"details":21992,"fileName":371,"contentType":372},{"size":367,"image":21993},{"width":369,"height":370},{"sys":21995,"fields":21998},{"id":21996,"createdAt":21997},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":21999,"slug":22000,"articleIntro":-1,"category":22001},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[22002],{"metadata":22003,"sys":22006,"fields":22013},{"tags":22004,"concepts":22005},[],[],{"space":22007,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22009,"publishedVersion":320,"revision":62,"contentType":22011,"locale":29},{"sys":22008},{"type":12,"linkType":13,"id":14},{"sys":22010},{"id":21,"type":12,"linkType":22},{"sys":22012},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22014,"metaTitle":330,"metaDescription":331,"mainTitle":22015,"subtitle":350,"heroImage":22030,"ctaButton":373,"ctaLink":374},[329],{"data":22016,"content":22017,"nodeType":74},{},[22018,22024],{"data":22019,"content":22020,"nodeType":342},{},[22021],{"data":22022,"marks":22023,"value":341,"nodeType":82},{},[],{"data":22025,"content":22026,"nodeType":87},{},[22027],{"data":22028,"marks":22029,"value":349,"nodeType":82},{},[],{"metadata":22031,"sys":22034,"fields":22039},{"tags":22032,"concepts":22033},[],[],{"space":22035,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22037,"publishedVersion":62,"revision":44,"locale":29},{"sys":22036},{"type":12,"linkType":13,"id":14},{"sys":22038},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22040},{"url":365,"details":22041,"fileName":371,"contentType":372},{"size":367,"image":22042},{"width":369,"height":370},{"sys":22044,"fields":22047},{"id":22045,"createdAt":22046},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":22048,"slug":22049,"articleIntro":22048,"category":22050},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[22051],{"metadata":22052,"sys":22055,"fields":22062},{"tags":22053,"concepts":22054},[],[],{"space":22056,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22058,"publishedVersion":320,"revision":62,"contentType":22060,"locale":29},{"sys":22057},{"type":12,"linkType":13,"id":14},{"sys":22059},{"id":21,"type":12,"linkType":22},{"sys":22061},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22063,"metaTitle":330,"metaDescription":331,"mainTitle":22064,"subtitle":350,"heroImage":22079,"ctaButton":373,"ctaLink":374},[329],{"data":22065,"content":22066,"nodeType":74},{},[22067,22073],{"data":22068,"content":22069,"nodeType":342},{},[22070],{"data":22071,"marks":22072,"value":341,"nodeType":82},{},[],{"data":22074,"content":22075,"nodeType":87},{},[22076],{"data":22077,"marks":22078,"value":349,"nodeType":82},{},[],{"metadata":22080,"sys":22083,"fields":22088},{"tags":22081,"concepts":22082},[],[],{"space":22084,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22086,"publishedVersion":62,"revision":44,"locale":29},{"sys":22085},{"type":12,"linkType":13,"id":14},{"sys":22087},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22089},{"url":365,"details":22090,"fileName":371,"contentType":372},{"size":367,"image":22091},{"width":369,"height":370},{"sys":22093,"fields":22096},{"id":22094,"createdAt":22095},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":22097,"slug":22098,"articleIntro":22097,"category":22099},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[22100],{"metadata":22101,"sys":22104,"fields":22111},{"tags":22102,"concepts":22103},[],[],{"space":22105,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22107,"publishedVersion":320,"revision":62,"contentType":22109,"locale":29},{"sys":22106},{"type":12,"linkType":13,"id":14},{"sys":22108},{"id":21,"type":12,"linkType":22},{"sys":22110},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22112,"metaTitle":330,"metaDescription":331,"mainTitle":22113,"subtitle":350,"heroImage":22128,"ctaButton":373,"ctaLink":374},[329],{"data":22114,"content":22115,"nodeType":74},{},[22116,22122],{"data":22117,"content":22118,"nodeType":342},{},[22119],{"data":22120,"marks":22121,"value":341,"nodeType":82},{},[],{"data":22123,"content":22124,"nodeType":87},{},[22125],{"data":22126,"marks":22127,"value":349,"nodeType":82},{},[],{"metadata":22129,"sys":22132,"fields":22137},{"tags":22130,"concepts":22131},[],[],{"space":22133,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22135,"publishedVersion":62,"revision":44,"locale":29},{"sys":22134},{"type":12,"linkType":13,"id":14},{"sys":22136},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22138},{"url":365,"details":22139,"fileName":371,"contentType":372},{"size":367,"image":22140},{"width":369,"height":370},{"sys":22142,"fields":22145},{"id":22143,"createdAt":22144},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":22146,"slug":22147,"articleIntro":22146,"category":22148},"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",[22149],{"metadata":22150,"sys":22153,"fields":22160},{"tags":22151,"concepts":22152},[],[],{"space":22154,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22156,"publishedVersion":320,"revision":62,"contentType":22158,"locale":29},{"sys":22155},{"type":12,"linkType":13,"id":14},{"sys":22157},{"id":21,"type":12,"linkType":22},{"sys":22159},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22161,"metaTitle":330,"metaDescription":331,"mainTitle":22162,"subtitle":350,"heroImage":22177,"ctaButton":373,"ctaLink":374},[329],{"data":22163,"content":22164,"nodeType":74},{},[22165,22171],{"data":22166,"content":22167,"nodeType":342},{},[22168],{"data":22169,"marks":22170,"value":341,"nodeType":82},{},[],{"data":22172,"content":22173,"nodeType":87},{},[22174],{"data":22175,"marks":22176,"value":349,"nodeType":82},{},[],{"metadata":22178,"sys":22181,"fields":22186},{"tags":22179,"concepts":22180},[],[],{"space":22182,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22184,"publishedVersion":62,"revision":44,"locale":29},{"sys":22183},{"type":12,"linkType":13,"id":14},{"sys":22185},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22187},{"url":365,"details":22188,"fileName":371,"contentType":372},{"size":367,"image":22189},{"width":369,"height":370},{"sys":22191,"fields":22194},{"id":22192,"createdAt":22193},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":22195,"slug":22196,"articleIntro":22195,"category":22197},"2748 - Autres prêts","compte-2748-autres-prets",[22198],{"metadata":22199,"sys":22202,"fields":22209},{"tags":22200,"concepts":22201},[],[],{"space":22203,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22205,"publishedVersion":320,"revision":62,"contentType":22207,"locale":29},{"sys":22204},{"type":12,"linkType":13,"id":14},{"sys":22206},{"id":21,"type":12,"linkType":22},{"sys":22208},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22210,"metaTitle":330,"metaDescription":331,"mainTitle":22211,"subtitle":350,"heroImage":22226,"ctaButton":373,"ctaLink":374},[329],{"data":22212,"content":22213,"nodeType":74},{},[22214,22220],{"data":22215,"content":22216,"nodeType":342},{},[22217],{"data":22218,"marks":22219,"value":341,"nodeType":82},{},[],{"data":22221,"content":22222,"nodeType":87},{},[22223],{"data":22224,"marks":22225,"value":349,"nodeType":82},{},[],{"metadata":22227,"sys":22230,"fields":22235},{"tags":22228,"concepts":22229},[],[],{"space":22231,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22233,"publishedVersion":62,"revision":44,"locale":29},{"sys":22232},{"type":12,"linkType":13,"id":14},{"sys":22234},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22236},{"url":365,"details":22237,"fileName":371,"contentType":372},{"size":367,"image":22238},{"width":369,"height":370},{"sys":22240,"fields":22243},{"id":22241,"createdAt":22242},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":22244,"slug":22245,"articleIntro":22244,"category":22246},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[22247],{"metadata":22248,"sys":22251,"fields":22258},{"tags":22249,"concepts":22250},[],[],{"space":22252,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22254,"publishedVersion":320,"revision":62,"contentType":22256,"locale":29},{"sys":22253},{"type":12,"linkType":13,"id":14},{"sys":22255},{"id":21,"type":12,"linkType":22},{"sys":22257},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22259,"metaTitle":330,"metaDescription":331,"mainTitle":22260,"subtitle":350,"heroImage":22275,"ctaButton":373,"ctaLink":374},[329],{"data":22261,"content":22262,"nodeType":74},{},[22263,22269],{"data":22264,"content":22265,"nodeType":342},{},[22266],{"data":22267,"marks":22268,"value":341,"nodeType":82},{},[],{"data":22270,"content":22271,"nodeType":87},{},[22272],{"data":22273,"marks":22274,"value":349,"nodeType":82},{},[],{"metadata":22276,"sys":22279,"fields":22284},{"tags":22277,"concepts":22278},[],[],{"space":22280,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22282,"publishedVersion":62,"revision":44,"locale":29},{"sys":22281},{"type":12,"linkType":13,"id":14},{"sys":22283},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22285},{"url":365,"details":22286,"fileName":371,"contentType":372},{"size":367,"image":22287},{"width":369,"height":370},{"sys":22289,"fields":22292},{"id":22290,"createdAt":22291},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":22293,"slug":22294,"articleIntro":22293,"category":22295},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[22296],{"metadata":22297,"sys":22300,"fields":22307},{"tags":22298,"concepts":22299},[],[],{"space":22301,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22303,"publishedVersion":320,"revision":62,"contentType":22305,"locale":29},{"sys":22302},{"type":12,"linkType":13,"id":14},{"sys":22304},{"id":21,"type":12,"linkType":22},{"sys":22306},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22308,"metaTitle":330,"metaDescription":331,"mainTitle":22309,"subtitle":350,"heroImage":22324,"ctaButton":373,"ctaLink":374},[329],{"data":22310,"content":22311,"nodeType":74},{},[22312,22318],{"data":22313,"content":22314,"nodeType":342},{},[22315],{"data":22316,"marks":22317,"value":341,"nodeType":82},{},[],{"data":22319,"content":22320,"nodeType":87},{},[22321],{"data":22322,"marks":22323,"value":349,"nodeType":82},{},[],{"metadata":22325,"sys":22328,"fields":22333},{"tags":22326,"concepts":22327},[],[],{"space":22329,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22331,"publishedVersion":62,"revision":44,"locale":29},{"sys":22330},{"type":12,"linkType":13,"id":14},{"sys":22332},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22334},{"url":365,"details":22335,"fileName":371,"contentType":372},{"size":367,"image":22336},{"width":369,"height":370},{"sys":22338,"fields":22341},{"id":22339,"createdAt":22340},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":22342,"slug":22343,"articleIntro":22342,"category":22344},"68174 - Créances","compte-68174-creances",[22345],{"metadata":22346,"sys":22349,"fields":22356},{"tags":22347,"concepts":22348},[],[],{"space":22350,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22352,"publishedVersion":320,"revision":62,"contentType":22354,"locale":29},{"sys":22351},{"type":12,"linkType":13,"id":14},{"sys":22353},{"id":21,"type":12,"linkType":22},{"sys":22355},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22357,"metaTitle":330,"metaDescription":331,"mainTitle":22358,"subtitle":350,"heroImage":22373,"ctaButton":373,"ctaLink":374},[329],{"data":22359,"content":22360,"nodeType":74},{},[22361,22367],{"data":22362,"content":22363,"nodeType":342},{},[22364],{"data":22365,"marks":22366,"value":341,"nodeType":82},{},[],{"data":22368,"content":22369,"nodeType":87},{},[22370],{"data":22371,"marks":22372,"value":349,"nodeType":82},{},[],{"metadata":22374,"sys":22377,"fields":22382},{"tags":22375,"concepts":22376},[],[],{"space":22378,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22380,"publishedVersion":62,"revision":44,"locale":29},{"sys":22379},{"type":12,"linkType":13,"id":14},{"sys":22381},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22383},{"url":365,"details":22384,"fileName":371,"contentType":372},{"size":367,"image":22385},{"width":369,"height":370},{"sys":22387,"fields":22390},{"id":22388,"createdAt":22389},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":22391,"slug":22392,"articleIntro":22391,"category":22393},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[22394],{"metadata":22395,"sys":22398,"fields":22405},{"tags":22396,"concepts":22397},[],[],{"space":22399,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22401,"publishedVersion":320,"revision":62,"contentType":22403,"locale":29},{"sys":22400},{"type":12,"linkType":13,"id":14},{"sys":22402},{"id":21,"type":12,"linkType":22},{"sys":22404},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22406,"metaTitle":330,"metaDescription":331,"mainTitle":22407,"subtitle":350,"heroImage":22422,"ctaButton":373,"ctaLink":374},[329],{"data":22408,"content":22409,"nodeType":74},{},[22410,22416],{"data":22411,"content":22412,"nodeType":342},{},[22413],{"data":22414,"marks":22415,"value":341,"nodeType":82},{},[],{"data":22417,"content":22418,"nodeType":87},{},[22419],{"data":22420,"marks":22421,"value":349,"nodeType":82},{},[],{"metadata":22423,"sys":22426,"fields":22431},{"tags":22424,"concepts":22425},[],[],{"space":22427,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22429,"publishedVersion":62,"revision":44,"locale":29},{"sys":22428},{"type":12,"linkType":13,"id":14},{"sys":22430},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22432},{"url":365,"details":22433,"fileName":371,"contentType":372},{"size":367,"image":22434},{"width":369,"height":370},{"sys":22436,"fields":22439},{"id":22437,"createdAt":22438},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":22440,"slug":22441,"articleIntro":22440,"category":22442},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[22443],{"metadata":22444,"sys":22447,"fields":22454},{"tags":22445,"concepts":22446},[],[],{"space":22448,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22450,"publishedVersion":320,"revision":62,"contentType":22452,"locale":29},{"sys":22449},{"type":12,"linkType":13,"id":14},{"sys":22451},{"id":21,"type":12,"linkType":22},{"sys":22453},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22455,"metaTitle":330,"metaDescription":331,"mainTitle":22456,"subtitle":350,"heroImage":22471,"ctaButton":373,"ctaLink":374},[329],{"data":22457,"content":22458,"nodeType":74},{},[22459,22465],{"data":22460,"content":22461,"nodeType":342},{},[22462],{"data":22463,"marks":22464,"value":341,"nodeType":82},{},[],{"data":22466,"content":22467,"nodeType":87},{},[22468],{"data":22469,"marks":22470,"value":349,"nodeType":82},{},[],{"metadata":22472,"sys":22475,"fields":22480},{"tags":22473,"concepts":22474},[],[],{"space":22476,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22478,"publishedVersion":62,"revision":44,"locale":29},{"sys":22477},{"type":12,"linkType":13,"id":14},{"sys":22479},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22481},{"url":365,"details":22482,"fileName":371,"contentType":372},{"size":367,"image":22483},{"width":369,"height":370},{"sys":22485,"fields":22488},{"id":22486,"createdAt":22487},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":22489,"slug":22490,"articleIntro":-1,"category":22491},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[22492],{"metadata":22493,"sys":22496,"fields":22503},{"tags":22494,"concepts":22495},[],[],{"space":22497,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22499,"publishedVersion":320,"revision":62,"contentType":22501,"locale":29},{"sys":22498},{"type":12,"linkType":13,"id":14},{"sys":22500},{"id":21,"type":12,"linkType":22},{"sys":22502},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22504,"metaTitle":330,"metaDescription":331,"mainTitle":22505,"subtitle":350,"heroImage":22520,"ctaButton":373,"ctaLink":374},[329],{"data":22506,"content":22507,"nodeType":74},{},[22508,22514],{"data":22509,"content":22510,"nodeType":342},{},[22511],{"data":22512,"marks":22513,"value":341,"nodeType":82},{},[],{"data":22515,"content":22516,"nodeType":87},{},[22517],{"data":22518,"marks":22519,"value":349,"nodeType":82},{},[],{"metadata":22521,"sys":22524,"fields":22529},{"tags":22522,"concepts":22523},[],[],{"space":22525,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22527,"publishedVersion":62,"revision":44,"locale":29},{"sys":22526},{"type":12,"linkType":13,"id":14},{"sys":22528},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22530},{"url":365,"details":22531,"fileName":371,"contentType":372},{"size":367,"image":22532},{"width":369,"height":370},{"sys":22534,"fields":22537},{"id":22535,"createdAt":22536},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":22538,"slug":22539,"articleIntro":22538,"category":22540},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[22541],{"metadata":22542,"sys":22545,"fields":22552},{"tags":22543,"concepts":22544},[],[],{"space":22546,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22548,"publishedVersion":320,"revision":62,"contentType":22550,"locale":29},{"sys":22547},{"type":12,"linkType":13,"id":14},{"sys":22549},{"id":21,"type":12,"linkType":22},{"sys":22551},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22553,"metaTitle":330,"metaDescription":331,"mainTitle":22554,"subtitle":350,"heroImage":22569,"ctaButton":373,"ctaLink":374},[329],{"data":22555,"content":22556,"nodeType":74},{},[22557,22563],{"data":22558,"content":22559,"nodeType":342},{},[22560],{"data":22561,"marks":22562,"value":341,"nodeType":82},{},[],{"data":22564,"content":22565,"nodeType":87},{},[22566],{"data":22567,"marks":22568,"value":349,"nodeType":82},{},[],{"metadata":22570,"sys":22573,"fields":22578},{"tags":22571,"concepts":22572},[],[],{"space":22574,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22576,"publishedVersion":62,"revision":44,"locale":29},{"sys":22575},{"type":12,"linkType":13,"id":14},{"sys":22577},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22579},{"url":365,"details":22580,"fileName":371,"contentType":372},{"size":367,"image":22581},{"width":369,"height":370},{"sys":22583,"fields":22586},{"id":22584,"createdAt":22585},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":22587,"slug":22588,"articleIntro":22587,"category":22589},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[22590],{"metadata":22591,"sys":22594,"fields":22601},{"tags":22592,"concepts":22593},[],[],{"space":22595,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22597,"publishedVersion":320,"revision":62,"contentType":22599,"locale":29},{"sys":22596},{"type":12,"linkType":13,"id":14},{"sys":22598},{"id":21,"type":12,"linkType":22},{"sys":22600},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22602,"metaTitle":330,"metaDescription":331,"mainTitle":22603,"subtitle":350,"heroImage":22618,"ctaButton":373,"ctaLink":374},[329],{"data":22604,"content":22605,"nodeType":74},{},[22606,22612],{"data":22607,"content":22608,"nodeType":342},{},[22609],{"data":22610,"marks":22611,"value":341,"nodeType":82},{},[],{"data":22613,"content":22614,"nodeType":87},{},[22615],{"data":22616,"marks":22617,"value":349,"nodeType":82},{},[],{"metadata":22619,"sys":22622,"fields":22627},{"tags":22620,"concepts":22621},[],[],{"space":22623,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22625,"publishedVersion":62,"revision":44,"locale":29},{"sys":22624},{"type":12,"linkType":13,"id":14},{"sys":22626},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22628},{"url":365,"details":22629,"fileName":371,"contentType":372},{"size":367,"image":22630},{"width":369,"height":370},{"sys":22632,"fields":22635},{"id":22633,"createdAt":22634},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":22636,"slug":22637,"articleIntro":22636,"category":22638},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[22639],{"metadata":22640,"sys":22643,"fields":22650},{"tags":22641,"concepts":22642},[],[],{"space":22644,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22646,"publishedVersion":320,"revision":62,"contentType":22648,"locale":29},{"sys":22645},{"type":12,"linkType":13,"id":14},{"sys":22647},{"id":21,"type":12,"linkType":22},{"sys":22649},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22651,"metaTitle":330,"metaDescription":331,"mainTitle":22652,"subtitle":350,"heroImage":22667,"ctaButton":373,"ctaLink":374},[329],{"data":22653,"content":22654,"nodeType":74},{},[22655,22661],{"data":22656,"content":22657,"nodeType":342},{},[22658],{"data":22659,"marks":22660,"value":341,"nodeType":82},{},[],{"data":22662,"content":22663,"nodeType":87},{},[22664],{"data":22665,"marks":22666,"value":349,"nodeType":82},{},[],{"metadata":22668,"sys":22671,"fields":22676},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22674,"publishedVersion":62,"revision":44,"locale":29},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22677},{"url":365,"details":22678,"fileName":371,"contentType":372},{"size":367,"image":22679},{"width":369,"height":370},{"sys":22681,"fields":22684},{"id":22682,"createdAt":22683},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":22685,"slug":22686,"articleIntro":22685,"category":22687},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22688],{"metadata":22689,"sys":22692,"fields":22699},{"tags":22690,"concepts":22691},[],[],{"space":22693,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22695,"publishedVersion":320,"revision":62,"contentType":22697,"locale":29},{"sys":22694},{"type":12,"linkType":13,"id":14},{"sys":22696},{"id":21,"type":12,"linkType":22},{"sys":22698},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22700,"metaTitle":330,"metaDescription":331,"mainTitle":22701,"subtitle":350,"heroImage":22716,"ctaButton":373,"ctaLink":374},[329],{"data":22702,"content":22703,"nodeType":74},{},[22704,22710],{"data":22705,"content":22706,"nodeType":342},{},[22707],{"data":22708,"marks":22709,"value":341,"nodeType":82},{},[],{"data":22711,"content":22712,"nodeType":87},{},[22713],{"data":22714,"marks":22715,"value":349,"nodeType":82},{},[],{"metadata":22717,"sys":22720,"fields":22725},{"tags":22718,"concepts":22719},[],[],{"space":22721,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22723,"publishedVersion":62,"revision":44,"locale":29},{"sys":22722},{"type":12,"linkType":13,"id":14},{"sys":22724},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22726},{"url":365,"details":22727,"fileName":371,"contentType":372},{"size":367,"image":22728},{"width":369,"height":370},{"sys":22730,"fields":22733},{"id":22731,"createdAt":22732},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":22734,"slug":22735,"articleIntro":22734,"category":22736},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[22737],{"metadata":22738,"sys":22741,"fields":22748},{"tags":22739,"concepts":22740},[],[],{"space":22742,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22744,"publishedVersion":320,"revision":62,"contentType":22746,"locale":29},{"sys":22743},{"type":12,"linkType":13,"id":14},{"sys":22745},{"id":21,"type":12,"linkType":22},{"sys":22747},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22749,"metaTitle":330,"metaDescription":331,"mainTitle":22750,"subtitle":350,"heroImage":22765,"ctaButton":373,"ctaLink":374},[329],{"data":22751,"content":22752,"nodeType":74},{},[22753,22759],{"data":22754,"content":22755,"nodeType":342},{},[22756],{"data":22757,"marks":22758,"value":341,"nodeType":82},{},[],{"data":22760,"content":22761,"nodeType":87},{},[22762],{"data":22763,"marks":22764,"value":349,"nodeType":82},{},[],{"metadata":22766,"sys":22769,"fields":22774},{"tags":22767,"concepts":22768},[],[],{"space":22770,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22772,"publishedVersion":62,"revision":44,"locale":29},{"sys":22771},{"type":12,"linkType":13,"id":14},{"sys":22773},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22775},{"url":365,"details":22776,"fileName":371,"contentType":372},{"size":367,"image":22777},{"width":369,"height":370},{"sys":22779,"fields":22782},{"id":22780,"createdAt":22781},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":22783,"slug":22784,"articleIntro":-1,"category":22785},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[22786],{"metadata":22787,"sys":22790,"fields":22797},{"tags":22788,"concepts":22789},[],[],{"space":22791,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22793,"publishedVersion":320,"revision":62,"contentType":22795,"locale":29},{"sys":22792},{"type":12,"linkType":13,"id":14},{"sys":22794},{"id":21,"type":12,"linkType":22},{"sys":22796},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22798,"metaTitle":330,"metaDescription":331,"mainTitle":22799,"subtitle":350,"heroImage":22814,"ctaButton":373,"ctaLink":374},[329],{"data":22800,"content":22801,"nodeType":74},{},[22802,22808],{"data":22803,"content":22804,"nodeType":342},{},[22805],{"data":22806,"marks":22807,"value":341,"nodeType":82},{},[],{"data":22809,"content":22810,"nodeType":87},{},[22811],{"data":22812,"marks":22813,"value":349,"nodeType":82},{},[],{"metadata":22815,"sys":22818,"fields":22823},{"tags":22816,"concepts":22817},[],[],{"space":22819,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22821,"publishedVersion":62,"revision":44,"locale":29},{"sys":22820},{"type":12,"linkType":13,"id":14},{"sys":22822},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22824},{"url":365,"details":22825,"fileName":371,"contentType":372},{"size":367,"image":22826},{"width":369,"height":370},{"sys":22828,"fields":22831},{"id":22829,"createdAt":22830},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":22832,"slug":22833,"articleIntro":22832,"category":22834},"6471 - Prestations directes","compte-6471-prestations-directes",[22835],{"metadata":22836,"sys":22839,"fields":22846},{"tags":22837,"concepts":22838},[],[],{"space":22840,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22842,"publishedVersion":320,"revision":62,"contentType":22844,"locale":29},{"sys":22841},{"type":12,"linkType":13,"id":14},{"sys":22843},{"id":21,"type":12,"linkType":22},{"sys":22845},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22847,"metaTitle":330,"metaDescription":331,"mainTitle":22848,"subtitle":350,"heroImage":22863,"ctaButton":373,"ctaLink":374},[329],{"data":22849,"content":22850,"nodeType":74},{},[22851,22857],{"data":22852,"content":22853,"nodeType":342},{},[22854],{"data":22855,"marks":22856,"value":341,"nodeType":82},{},[],{"data":22858,"content":22859,"nodeType":87},{},[22860],{"data":22861,"marks":22862,"value":349,"nodeType":82},{},[],{"metadata":22864,"sys":22867,"fields":22872},{"tags":22865,"concepts":22866},[],[],{"space":22868,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22870,"publishedVersion":62,"revision":44,"locale":29},{"sys":22869},{"type":12,"linkType":13,"id":14},{"sys":22871},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22873},{"url":365,"details":22874,"fileName":371,"contentType":372},{"size":367,"image":22875},{"width":369,"height":370},{"sys":22877,"fields":22880},{"id":22878,"createdAt":22879},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":22881,"slug":22882,"articleIntro":22881,"category":22883},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[22884],{"metadata":22885,"sys":22888,"fields":22895},{"tags":22886,"concepts":22887},[],[],{"space":22889,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22891,"publishedVersion":320,"revision":62,"contentType":22893,"locale":29},{"sys":22890},{"type":12,"linkType":13,"id":14},{"sys":22892},{"id":21,"type":12,"linkType":22},{"sys":22894},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22896,"metaTitle":330,"metaDescription":331,"mainTitle":22897,"subtitle":350,"heroImage":22912,"ctaButton":373,"ctaLink":374},[329],{"data":22898,"content":22899,"nodeType":74},{},[22900,22906],{"data":22901,"content":22902,"nodeType":342},{},[22903],{"data":22904,"marks":22905,"value":341,"nodeType":82},{},[],{"data":22907,"content":22908,"nodeType":87},{},[22909],{"data":22910,"marks":22911,"value":349,"nodeType":82},{},[],{"metadata":22913,"sys":22916,"fields":22921},{"tags":22914,"concepts":22915},[],[],{"space":22917,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22919,"publishedVersion":62,"revision":44,"locale":29},{"sys":22918},{"type":12,"linkType":13,"id":14},{"sys":22920},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22922},{"url":365,"details":22923,"fileName":371,"contentType":372},{"size":367,"image":22924},{"width":369,"height":370},{"sys":22926,"fields":22929},{"id":22927,"createdAt":22928},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":22930,"slug":22931,"articleIntro":22930,"category":22932},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[22933],{"metadata":22934,"sys":22937,"fields":22944},{"tags":22935,"concepts":22936},[],[],{"space":22938,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22940,"publishedVersion":320,"revision":62,"contentType":22942,"locale":29},{"sys":22939},{"type":12,"linkType":13,"id":14},{"sys":22941},{"id":21,"type":12,"linkType":22},{"sys":22943},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22945,"metaTitle":330,"metaDescription":331,"mainTitle":22946,"subtitle":350,"heroImage":22961,"ctaButton":373,"ctaLink":374},[329],{"data":22947,"content":22948,"nodeType":74},{},[22949,22955],{"data":22950,"content":22951,"nodeType":342},{},[22952],{"data":22953,"marks":22954,"value":341,"nodeType":82},{},[],{"data":22956,"content":22957,"nodeType":87},{},[22958],{"data":22959,"marks":22960,"value":349,"nodeType":82},{},[],{"metadata":22962,"sys":22965,"fields":22970},{"tags":22963,"concepts":22964},[],[],{"space":22966,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":22968,"publishedVersion":62,"revision":44,"locale":29},{"sys":22967},{"type":12,"linkType":13,"id":14},{"sys":22969},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":22971},{"url":365,"details":22972,"fileName":371,"contentType":372},{"size":367,"image":22973},{"width":369,"height":370},{"sys":22975,"fields":22978},{"id":22976,"createdAt":22977},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":22979,"slug":22980,"articleIntro":22979,"category":22981},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[22982],{"metadata":22983,"sys":22986,"fields":22993},{"tags":22984,"concepts":22985},[],[],{"space":22987,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":22989,"publishedVersion":320,"revision":62,"contentType":22991,"locale":29},{"sys":22988},{"type":12,"linkType":13,"id":14},{"sys":22990},{"id":21,"type":12,"linkType":22},{"sys":22992},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":22994,"metaTitle":330,"metaDescription":331,"mainTitle":22995,"subtitle":350,"heroImage":23010,"ctaButton":373,"ctaLink":374},[329],{"data":22996,"content":22997,"nodeType":74},{},[22998,23004],{"data":22999,"content":23000,"nodeType":342},{},[23001],{"data":23002,"marks":23003,"value":341,"nodeType":82},{},[],{"data":23005,"content":23006,"nodeType":87},{},[23007],{"data":23008,"marks":23009,"value":349,"nodeType":82},{},[],{"metadata":23011,"sys":23014,"fields":23019},{"tags":23012,"concepts":23013},[],[],{"space":23015,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23017,"publishedVersion":62,"revision":44,"locale":29},{"sys":23016},{"type":12,"linkType":13,"id":14},{"sys":23018},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23020},{"url":365,"details":23021,"fileName":371,"contentType":372},{"size":367,"image":23022},{"width":369,"height":370},{"sys":23024,"fields":23027},{"id":23025,"createdAt":23026},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":23028,"slug":23029,"articleIntro":23028,"category":23030},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[23031],{"metadata":23032,"sys":23035,"fields":23042},{"tags":23033,"concepts":23034},[],[],{"space":23036,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23038,"publishedVersion":320,"revision":62,"contentType":23040,"locale":29},{"sys":23037},{"type":12,"linkType":13,"id":14},{"sys":23039},{"id":21,"type":12,"linkType":22},{"sys":23041},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23043,"metaTitle":330,"metaDescription":331,"mainTitle":23044,"subtitle":350,"heroImage":23059,"ctaButton":373,"ctaLink":374},[329],{"data":23045,"content":23046,"nodeType":74},{},[23047,23053],{"data":23048,"content":23049,"nodeType":342},{},[23050],{"data":23051,"marks":23052,"value":341,"nodeType":82},{},[],{"data":23054,"content":23055,"nodeType":87},{},[23056],{"data":23057,"marks":23058,"value":349,"nodeType":82},{},[],{"metadata":23060,"sys":23063,"fields":23068},{"tags":23061,"concepts":23062},[],[],{"space":23064,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23066,"publishedVersion":62,"revision":44,"locale":29},{"sys":23065},{"type":12,"linkType":13,"id":14},{"sys":23067},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23069},{"url":365,"details":23070,"fileName":371,"contentType":372},{"size":367,"image":23071},{"width":369,"height":370},{"sys":23073,"fields":23076},{"id":23074,"createdAt":23075},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":23077,"slug":23078,"articleIntro":23077,"category":23079},"426 - Personnel - Dépôts","compte-426-personnel-depots",[23080],{"metadata":23081,"sys":23084,"fields":23091},{"tags":23082,"concepts":23083},[],[],{"space":23085,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23087,"publishedVersion":320,"revision":62,"contentType":23089,"locale":29},{"sys":23086},{"type":12,"linkType":13,"id":14},{"sys":23088},{"id":21,"type":12,"linkType":22},{"sys":23090},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23092,"metaTitle":330,"metaDescription":331,"mainTitle":23093,"subtitle":350,"heroImage":23108,"ctaButton":373,"ctaLink":374},[329],{"data":23094,"content":23095,"nodeType":74},{},[23096,23102],{"data":23097,"content":23098,"nodeType":342},{},[23099],{"data":23100,"marks":23101,"value":341,"nodeType":82},{},[],{"data":23103,"content":23104,"nodeType":87},{},[23105],{"data":23106,"marks":23107,"value":349,"nodeType":82},{},[],{"metadata":23109,"sys":23112,"fields":23117},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23115,"publishedVersion":62,"revision":44,"locale":29},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23118},{"url":365,"details":23119,"fileName":371,"contentType":372},{"size":367,"image":23120},{"width":369,"height":370},{"sys":23122,"fields":23125},{"id":23123,"createdAt":23124},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":23126,"slug":23127,"articleIntro":23126,"category":23128},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[23129],{"metadata":23130,"sys":23133,"fields":23140},{"tags":23131,"concepts":23132},[],[],{"space":23134,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23136,"publishedVersion":320,"revision":62,"contentType":23138,"locale":29},{"sys":23135},{"type":12,"linkType":13,"id":14},{"sys":23137},{"id":21,"type":12,"linkType":22},{"sys":23139},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23141,"metaTitle":330,"metaDescription":331,"mainTitle":23142,"subtitle":350,"heroImage":23157,"ctaButton":373,"ctaLink":374},[329],{"data":23143,"content":23144,"nodeType":74},{},[23145,23151],{"data":23146,"content":23147,"nodeType":342},{},[23148],{"data":23149,"marks":23150,"value":341,"nodeType":82},{},[],{"data":23152,"content":23153,"nodeType":87},{},[23154],{"data":23155,"marks":23156,"value":349,"nodeType":82},{},[],{"metadata":23158,"sys":23161,"fields":23166},{"tags":23159,"concepts":23160},[],[],{"space":23162,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23164,"publishedVersion":62,"revision":44,"locale":29},{"sys":23163},{"type":12,"linkType":13,"id":14},{"sys":23165},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23167},{"url":365,"details":23168,"fileName":371,"contentType":372},{"size":367,"image":23169},{"width":369,"height":370},{"sys":23171,"fields":23174},{"id":23172,"createdAt":23173},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":23175,"slug":23176,"articleIntro":-1,"category":23177},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[23178],{"metadata":23179,"sys":23182,"fields":23189},{"tags":23180,"concepts":23181},[],[],{"space":23183,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23185,"publishedVersion":320,"revision":62,"contentType":23187,"locale":29},{"sys":23184},{"type":12,"linkType":13,"id":14},{"sys":23186},{"id":21,"type":12,"linkType":22},{"sys":23188},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23190,"metaTitle":330,"metaDescription":331,"mainTitle":23191,"subtitle":350,"heroImage":23206,"ctaButton":373,"ctaLink":374},[329],{"data":23192,"content":23193,"nodeType":74},{},[23194,23200],{"data":23195,"content":23196,"nodeType":342},{},[23197],{"data":23198,"marks":23199,"value":341,"nodeType":82},{},[],{"data":23201,"content":23202,"nodeType":87},{},[23203],{"data":23204,"marks":23205,"value":349,"nodeType":82},{},[],{"metadata":23207,"sys":23210,"fields":23215},{"tags":23208,"concepts":23209},[],[],{"space":23211,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23213,"publishedVersion":62,"revision":44,"locale":29},{"sys":23212},{"type":12,"linkType":13,"id":14},{"sys":23214},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23216},{"url":365,"details":23217,"fileName":371,"contentType":372},{"size":367,"image":23218},{"width":369,"height":370},{"sys":23220,"fields":23223},{"id":23221,"createdAt":23222},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":23224,"slug":23225,"articleIntro":-1,"category":23226},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[23227],{"metadata":23228,"sys":23231,"fields":23238},{"tags":23229,"concepts":23230},[],[],{"space":23232,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23234,"publishedVersion":320,"revision":62,"contentType":23236,"locale":29},{"sys":23233},{"type":12,"linkType":13,"id":14},{"sys":23235},{"id":21,"type":12,"linkType":22},{"sys":23237},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23239,"metaTitle":330,"metaDescription":331,"mainTitle":23240,"subtitle":350,"heroImage":23255,"ctaButton":373,"ctaLink":374},[329],{"data":23241,"content":23242,"nodeType":74},{},[23243,23249],{"data":23244,"content":23245,"nodeType":342},{},[23246],{"data":23247,"marks":23248,"value":341,"nodeType":82},{},[],{"data":23250,"content":23251,"nodeType":87},{},[23252],{"data":23253,"marks":23254,"value":349,"nodeType":82},{},[],{"metadata":23256,"sys":23259,"fields":23264},{"tags":23257,"concepts":23258},[],[],{"space":23260,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23262,"publishedVersion":62,"revision":44,"locale":29},{"sys":23261},{"type":12,"linkType":13,"id":14},{"sys":23263},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23265},{"url":365,"details":23266,"fileName":371,"contentType":372},{"size":367,"image":23267},{"width":369,"height":370},{"sys":23269,"fields":23272},{"id":23270,"createdAt":23271},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":23273,"slug":23274,"articleIntro":23273,"category":23275},"6248 - Divers","compte-6248-divers",[23276],{"metadata":23277,"sys":23280,"fields":23287},{"tags":23278,"concepts":23279},[],[],{"space":23281,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23283,"publishedVersion":320,"revision":62,"contentType":23285,"locale":29},{"sys":23282},{"type":12,"linkType":13,"id":14},{"sys":23284},{"id":21,"type":12,"linkType":22},{"sys":23286},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23288,"metaTitle":330,"metaDescription":331,"mainTitle":23289,"subtitle":350,"heroImage":23304,"ctaButton":373,"ctaLink":374},[329],{"data":23290,"content":23291,"nodeType":74},{},[23292,23298],{"data":23293,"content":23294,"nodeType":342},{},[23295],{"data":23296,"marks":23297,"value":341,"nodeType":82},{},[],{"data":23299,"content":23300,"nodeType":87},{},[23301],{"data":23302,"marks":23303,"value":349,"nodeType":82},{},[],{"metadata":23305,"sys":23308,"fields":23313},{"tags":23306,"concepts":23307},[],[],{"space":23309,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23311,"publishedVersion":62,"revision":44,"locale":29},{"sys":23310},{"type":12,"linkType":13,"id":14},{"sys":23312},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23314},{"url":365,"details":23315,"fileName":371,"contentType":372},{"size":367,"image":23316},{"width":369,"height":370},{"sys":23318,"fields":23321},{"id":23319,"createdAt":23320},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":23322,"slug":23323,"articleIntro":23322,"category":23324},"Compte 58 - Virements internes","compte-58-virements-internes",[23325],{"metadata":23326,"sys":23329,"fields":23336},{"tags":23327,"concepts":23328},[],[],{"space":23330,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23332,"publishedVersion":320,"revision":62,"contentType":23334,"locale":29},{"sys":23331},{"type":12,"linkType":13,"id":14},{"sys":23333},{"id":21,"type":12,"linkType":22},{"sys":23335},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23337,"metaTitle":330,"metaDescription":331,"mainTitle":23338,"subtitle":350,"heroImage":23353,"ctaButton":373,"ctaLink":374},[329],{"data":23339,"content":23340,"nodeType":74},{},[23341,23347],{"data":23342,"content":23343,"nodeType":342},{},[23344],{"data":23345,"marks":23346,"value":341,"nodeType":82},{},[],{"data":23348,"content":23349,"nodeType":87},{},[23350],{"data":23351,"marks":23352,"value":349,"nodeType":82},{},[],{"metadata":23354,"sys":23357,"fields":23362},{"tags":23355,"concepts":23356},[],[],{"space":23358,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23360,"publishedVersion":62,"revision":44,"locale":29},{"sys":23359},{"type":12,"linkType":13,"id":14},{"sys":23361},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23363},{"url":365,"details":23364,"fileName":371,"contentType":372},{"size":367,"image":23365},{"width":369,"height":370},{"sys":23367,"fields":23370},{"id":23368,"createdAt":23369},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":23371,"slug":23372,"articleIntro":23371,"category":23373},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[23374],{"metadata":23375,"sys":23378,"fields":23385},{"tags":23376,"concepts":23377},[],[],{"space":23379,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23381,"publishedVersion":320,"revision":62,"contentType":23383,"locale":29},{"sys":23380},{"type":12,"linkType":13,"id":14},{"sys":23382},{"id":21,"type":12,"linkType":22},{"sys":23384},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23386,"metaTitle":330,"metaDescription":331,"mainTitle":23387,"subtitle":350,"heroImage":23402,"ctaButton":373,"ctaLink":374},[329],{"data":23388,"content":23389,"nodeType":74},{},[23390,23396],{"data":23391,"content":23392,"nodeType":342},{},[23393],{"data":23394,"marks":23395,"value":341,"nodeType":82},{},[],{"data":23397,"content":23398,"nodeType":87},{},[23399],{"data":23400,"marks":23401,"value":349,"nodeType":82},{},[],{"metadata":23403,"sys":23406,"fields":23411},{"tags":23404,"concepts":23405},[],[],{"space":23407,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23409,"publishedVersion":62,"revision":44,"locale":29},{"sys":23408},{"type":12,"linkType":13,"id":14},{"sys":23410},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23412},{"url":365,"details":23413,"fileName":371,"contentType":372},{"size":367,"image":23414},{"width":369,"height":370},{"sys":23416,"fields":23419},{"id":23417,"createdAt":23418},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":23420,"slug":23421,"articleIntro":23420,"category":23422},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[23423],{"metadata":23424,"sys":23427,"fields":23434},{"tags":23425,"concepts":23426},[],[],{"space":23428,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23430,"publishedVersion":320,"revision":62,"contentType":23432,"locale":29},{"sys":23429},{"type":12,"linkType":13,"id":14},{"sys":23431},{"id":21,"type":12,"linkType":22},{"sys":23433},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23435,"metaTitle":330,"metaDescription":331,"mainTitle":23436,"subtitle":350,"heroImage":23451,"ctaButton":373,"ctaLink":374},[329],{"data":23437,"content":23438,"nodeType":74},{},[23439,23445],{"data":23440,"content":23441,"nodeType":342},{},[23442],{"data":23443,"marks":23444,"value":341,"nodeType":82},{},[],{"data":23446,"content":23447,"nodeType":87},{},[23448],{"data":23449,"marks":23450,"value":349,"nodeType":82},{},[],{"metadata":23452,"sys":23455,"fields":23460},{"tags":23453,"concepts":23454},[],[],{"space":23456,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23458,"publishedVersion":62,"revision":44,"locale":29},{"sys":23457},{"type":12,"linkType":13,"id":14},{"sys":23459},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23461},{"url":365,"details":23462,"fileName":371,"contentType":372},{"size":367,"image":23463},{"width":369,"height":370},{"sys":23465,"fields":23468},{"id":23466,"createdAt":23467},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":23469,"slug":23470,"articleIntro":23469,"category":23471},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[23472],{"metadata":23473,"sys":23476,"fields":23483},{"tags":23474,"concepts":23475},[],[],{"space":23477,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23479,"publishedVersion":320,"revision":62,"contentType":23481,"locale":29},{"sys":23478},{"type":12,"linkType":13,"id":14},{"sys":23480},{"id":21,"type":12,"linkType":22},{"sys":23482},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23484,"metaTitle":330,"metaDescription":331,"mainTitle":23485,"subtitle":350,"heroImage":23500,"ctaButton":373,"ctaLink":374},[329],{"data":23486,"content":23487,"nodeType":74},{},[23488,23494],{"data":23489,"content":23490,"nodeType":342},{},[23491],{"data":23492,"marks":23493,"value":341,"nodeType":82},{},[],{"data":23495,"content":23496,"nodeType":87},{},[23497],{"data":23498,"marks":23499,"value":349,"nodeType":82},{},[],{"metadata":23501,"sys":23504,"fields":23509},{"tags":23502,"concepts":23503},[],[],{"space":23505,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23507,"publishedVersion":62,"revision":44,"locale":29},{"sys":23506},{"type":12,"linkType":13,"id":14},{"sys":23508},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23510},{"url":365,"details":23511,"fileName":371,"contentType":372},{"size":367,"image":23512},{"width":369,"height":370},{"sys":23514,"fields":23517},{"id":23515,"createdAt":23516},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":23518,"slug":23519,"articleIntro":23518,"category":23520},"2611 - Actions","compte-2611-actions",[23521],{"metadata":23522,"sys":23525,"fields":23532},{"tags":23523,"concepts":23524},[],[],{"space":23526,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23528,"publishedVersion":320,"revision":62,"contentType":23530,"locale":29},{"sys":23527},{"type":12,"linkType":13,"id":14},{"sys":23529},{"id":21,"type":12,"linkType":22},{"sys":23531},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23533,"metaTitle":330,"metaDescription":331,"mainTitle":23534,"subtitle":350,"heroImage":23549,"ctaButton":373,"ctaLink":374},[329],{"data":23535,"content":23536,"nodeType":74},{},[23537,23543],{"data":23538,"content":23539,"nodeType":342},{},[23540],{"data":23541,"marks":23542,"value":341,"nodeType":82},{},[],{"data":23544,"content":23545,"nodeType":87},{},[23546],{"data":23547,"marks":23548,"value":349,"nodeType":82},{},[],{"metadata":23550,"sys":23553,"fields":23558},{"tags":23551,"concepts":23552},[],[],{"space":23554,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23556,"publishedVersion":62,"revision":44,"locale":29},{"sys":23555},{"type":12,"linkType":13,"id":14},{"sys":23557},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23559},{"url":365,"details":23560,"fileName":371,"contentType":372},{"size":367,"image":23561},{"width":369,"height":370},{"sys":23563,"fields":23566},{"id":23564,"createdAt":23565},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":23567,"slug":23568,"articleIntro":-1,"category":23569},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[23570],{"metadata":23571,"sys":23574,"fields":23581},{"tags":23572,"concepts":23573},[],[],{"space":23575,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23577,"publishedVersion":320,"revision":62,"contentType":23579,"locale":29},{"sys":23576},{"type":12,"linkType":13,"id":14},{"sys":23578},{"id":21,"type":12,"linkType":22},{"sys":23580},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23582,"metaTitle":330,"metaDescription":331,"mainTitle":23583,"subtitle":350,"heroImage":23598,"ctaButton":373,"ctaLink":374},[329],{"data":23584,"content":23585,"nodeType":74},{},[23586,23592],{"data":23587,"content":23588,"nodeType":342},{},[23589],{"data":23590,"marks":23591,"value":341,"nodeType":82},{},[],{"data":23593,"content":23594,"nodeType":87},{},[23595],{"data":23596,"marks":23597,"value":349,"nodeType":82},{},[],{"metadata":23599,"sys":23602,"fields":23607},{"tags":23600,"concepts":23601},[],[],{"space":23603,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23605,"publishedVersion":62,"revision":44,"locale":29},{"sys":23604},{"type":12,"linkType":13,"id":14},{"sys":23606},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23608},{"url":365,"details":23609,"fileName":371,"contentType":372},{"size":367,"image":23610},{"width":369,"height":370},{"sys":23612,"fields":23615},{"id":23613,"createdAt":23614},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":23616,"slug":23617,"articleIntro":23616,"category":23618},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[23619],{"metadata":23620,"sys":23623,"fields":23630},{"tags":23621,"concepts":23622},[],[],{"space":23624,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23626,"publishedVersion":320,"revision":62,"contentType":23628,"locale":29},{"sys":23625},{"type":12,"linkType":13,"id":14},{"sys":23627},{"id":21,"type":12,"linkType":22},{"sys":23629},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23631,"metaTitle":330,"metaDescription":331,"mainTitle":23632,"subtitle":350,"heroImage":23647,"ctaButton":373,"ctaLink":374},[329],{"data":23633,"content":23634,"nodeType":74},{},[23635,23641],{"data":23636,"content":23637,"nodeType":342},{},[23638],{"data":23639,"marks":23640,"value":341,"nodeType":82},{},[],{"data":23642,"content":23643,"nodeType":87},{},[23644],{"data":23645,"marks":23646,"value":349,"nodeType":82},{},[],{"metadata":23648,"sys":23651,"fields":23656},{"tags":23649,"concepts":23650},[],[],{"space":23652,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23654,"publishedVersion":62,"revision":44,"locale":29},{"sys":23653},{"type":12,"linkType":13,"id":14},{"sys":23655},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23657},{"url":365,"details":23658,"fileName":371,"contentType":372},{"size":367,"image":23659},{"width":369,"height":370},{"sys":23661,"fields":23664},{"id":23662,"createdAt":23663},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":23665,"slug":23666,"articleIntro":23667,"category":23668},"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.",[23669],{"metadata":23670,"sys":23673,"fields":23680},{"tags":23671,"concepts":23672},[],[],{"space":23674,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23676,"publishedVersion":320,"revision":62,"contentType":23678,"locale":29},{"sys":23675},{"type":12,"linkType":13,"id":14},{"sys":23677},{"id":21,"type":12,"linkType":22},{"sys":23679},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23681,"metaTitle":330,"metaDescription":331,"mainTitle":23682,"subtitle":350,"heroImage":23697,"ctaButton":373,"ctaLink":374},[329],{"data":23683,"content":23684,"nodeType":74},{},[23685,23691],{"data":23686,"content":23687,"nodeType":342},{},[23688],{"data":23689,"marks":23690,"value":341,"nodeType":82},{},[],{"data":23692,"content":23693,"nodeType":87},{},[23694],{"data":23695,"marks":23696,"value":349,"nodeType":82},{},[],{"metadata":23698,"sys":23701,"fields":23706},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23704,"publishedVersion":62,"revision":44,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23707},{"url":365,"details":23708,"fileName":371,"contentType":372},{"size":367,"image":23709},{"width":369,"height":370},{"sys":23711,"fields":23714},{"id":23712,"createdAt":23713},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":23715,"slug":23716,"articleIntro":23715,"category":23717},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23725,"publishedVersion":320,"revision":62,"contentType":23727,"locale":29},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":21,"type":12,"linkType":22},{"sys":23728},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23730,"metaTitle":330,"metaDescription":331,"mainTitle":23731,"subtitle":350,"heroImage":23746,"ctaButton":373,"ctaLink":374},[329],{"data":23732,"content":23733,"nodeType":74},{},[23734,23740],{"data":23735,"content":23736,"nodeType":342},{},[23737],{"data":23738,"marks":23739,"value":341,"nodeType":82},{},[],{"data":23741,"content":23742,"nodeType":87},{},[23743],{"data":23744,"marks":23745,"value":349,"nodeType":82},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23753,"publishedVersion":62,"revision":44,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23756},{"url":365,"details":23757,"fileName":371,"contentType":372},{"size":367,"image":23758},{"width":369,"height":370},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":23764,"slug":23765,"articleIntro":23764,"category":23766},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[23767],{"metadata":23768,"sys":23771,"fields":23778},{"tags":23769,"concepts":23770},[],[],{"space":23772,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23774,"publishedVersion":320,"revision":62,"contentType":23776,"locale":29},{"sys":23773},{"type":12,"linkType":13,"id":14},{"sys":23775},{"id":21,"type":12,"linkType":22},{"sys":23777},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23779,"metaTitle":330,"metaDescription":331,"mainTitle":23780,"subtitle":350,"heroImage":23795,"ctaButton":373,"ctaLink":374},[329],{"data":23781,"content":23782,"nodeType":74},{},[23783,23789],{"data":23784,"content":23785,"nodeType":342},{},[23786],{"data":23787,"marks":23788,"value":341,"nodeType":82},{},[],{"data":23790,"content":23791,"nodeType":87},{},[23792],{"data":23793,"marks":23794,"value":349,"nodeType":82},{},[],{"metadata":23796,"sys":23799,"fields":23804},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23802,"publishedVersion":62,"revision":44,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23805},{"url":365,"details":23806,"fileName":371,"contentType":372},{"size":367,"image":23807},{"width":369,"height":370},{"sys":23809,"fields":23812},{"id":23810,"createdAt":23811},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":23813,"slug":23814,"articleIntro":-1,"category":23815},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23823,"publishedVersion":320,"revision":62,"contentType":23825,"locale":29},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":21,"type":12,"linkType":22},{"sys":23826},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23828,"metaTitle":330,"metaDescription":331,"mainTitle":23829,"subtitle":350,"heroImage":23844,"ctaButton":373,"ctaLink":374},[329],{"data":23830,"content":23831,"nodeType":74},{},[23832,23838],{"data":23833,"content":23834,"nodeType":342},{},[23835],{"data":23836,"marks":23837,"value":341,"nodeType":82},{},[],{"data":23839,"content":23840,"nodeType":87},{},[23841],{"data":23842,"marks":23843,"value":349,"nodeType":82},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23851,"publishedVersion":62,"revision":44,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23854},{"url":365,"details":23855,"fileName":371,"contentType":372},{"size":367,"image":23856},{"width":369,"height":370},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":23862,"slug":23863,"articleIntro":23862,"category":23864},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23872,"publishedVersion":320,"revision":62,"contentType":23874,"locale":29},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":21,"type":12,"linkType":22},{"sys":23875},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23877,"metaTitle":330,"metaDescription":331,"mainTitle":23878,"subtitle":350,"heroImage":23893,"ctaButton":373,"ctaLink":374},[329],{"data":23879,"content":23880,"nodeType":74},{},[23881,23887],{"data":23882,"content":23883,"nodeType":342},{},[23884],{"data":23885,"marks":23886,"value":341,"nodeType":82},{},[],{"data":23888,"content":23889,"nodeType":87},{},[23890],{"data":23891,"marks":23892,"value":349,"nodeType":82},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23900,"publishedVersion":62,"revision":44,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23903},{"url":365,"details":23904,"fileName":371,"contentType":372},{"size":367,"image":23905},{"width":369,"height":370},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":23911,"slug":23912,"articleIntro":23911,"category":23913},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23921,"publishedVersion":320,"revision":62,"contentType":23923,"locale":29},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":21,"type":12,"linkType":22},{"sys":23924},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23926,"metaTitle":330,"metaDescription":331,"mainTitle":23927,"subtitle":350,"heroImage":23942,"ctaButton":373,"ctaLink":374},[329],{"data":23928,"content":23929,"nodeType":74},{},[23930,23936],{"data":23931,"content":23932,"nodeType":342},{},[23933],{"data":23934,"marks":23935,"value":341,"nodeType":82},{},[],{"data":23937,"content":23938,"nodeType":87},{},[23939],{"data":23940,"marks":23941,"value":349,"nodeType":82},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23949,"publishedVersion":62,"revision":44,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":23952},{"url":365,"details":23953,"fileName":371,"contentType":372},{"size":367,"image":23954},{"width":369,"height":370},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":23970,"publishedVersion":320,"revision":62,"contentType":23972,"locale":29},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":21,"type":12,"linkType":22},{"sys":23973},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":23975,"metaTitle":330,"metaDescription":331,"mainTitle":23976,"subtitle":350,"heroImage":23991,"ctaButton":373,"ctaLink":374},[329],{"data":23977,"content":23978,"nodeType":74},{},[23979,23985],{"data":23980,"content":23981,"nodeType":342},{},[23982],{"data":23983,"marks":23984,"value":341,"nodeType":82},{},[],{"data":23986,"content":23987,"nodeType":87},{},[23988],{"data":23989,"marks":23990,"value":349,"nodeType":82},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":23998,"publishedVersion":62,"revision":44,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24001},{"url":365,"details":24002,"fileName":371,"contentType":372},{"size":367,"image":24003},{"width":369,"height":370},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":24009,"slug":24010,"articleIntro":24011,"category":24012},"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.",[24013],{"metadata":24014,"sys":24017,"fields":24024},{"tags":24015,"concepts":24016},[],[],{"space":24018,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24020,"publishedVersion":320,"revision":62,"contentType":24022,"locale":29},{"sys":24019},{"type":12,"linkType":13,"id":14},{"sys":24021},{"id":21,"type":12,"linkType":22},{"sys":24023},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24025,"metaTitle":330,"metaDescription":331,"mainTitle":24026,"subtitle":350,"heroImage":24041,"ctaButton":373,"ctaLink":374},[329],{"data":24027,"content":24028,"nodeType":74},{},[24029,24035],{"data":24030,"content":24031,"nodeType":342},{},[24032],{"data":24033,"marks":24034,"value":341,"nodeType":82},{},[],{"data":24036,"content":24037,"nodeType":87},{},[24038],{"data":24039,"marks":24040,"value":349,"nodeType":82},{},[],{"metadata":24042,"sys":24045,"fields":24050},{"tags":24043,"concepts":24044},[],[],{"space":24046,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24048,"publishedVersion":62,"revision":44,"locale":29},{"sys":24047},{"type":12,"linkType":13,"id":14},{"sys":24049},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24051},{"url":365,"details":24052,"fileName":371,"contentType":372},{"size":367,"image":24053},{"width":369,"height":370},{"sys":24055,"fields":24058},{"id":24056,"createdAt":24057},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":24059,"slug":24060,"articleIntro":24059,"category":24061},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[24062],{"metadata":24063,"sys":24066,"fields":24073},{"tags":24064,"concepts":24065},[],[],{"space":24067,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24069,"publishedVersion":320,"revision":62,"contentType":24071,"locale":29},{"sys":24068},{"type":12,"linkType":13,"id":14},{"sys":24070},{"id":21,"type":12,"linkType":22},{"sys":24072},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24074,"metaTitle":330,"metaDescription":331,"mainTitle":24075,"subtitle":350,"heroImage":24090,"ctaButton":373,"ctaLink":374},[329],{"data":24076,"content":24077,"nodeType":74},{},[24078,24084],{"data":24079,"content":24080,"nodeType":342},{},[24081],{"data":24082,"marks":24083,"value":341,"nodeType":82},{},[],{"data":24085,"content":24086,"nodeType":87},{},[24087],{"data":24088,"marks":24089,"value":349,"nodeType":82},{},[],{"metadata":24091,"sys":24094,"fields":24099},{"tags":24092,"concepts":24093},[],[],{"space":24095,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24097,"publishedVersion":62,"revision":44,"locale":29},{"sys":24096},{"type":12,"linkType":13,"id":14},{"sys":24098},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24100},{"url":365,"details":24101,"fileName":371,"contentType":372},{"size":367,"image":24102},{"width":369,"height":370},{"sys":24104,"fields":24107},{"id":24105,"createdAt":24106},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":24108,"slug":24109,"articleIntro":24108,"category":24110},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[24111],{"metadata":24112,"sys":24115,"fields":24122},{"tags":24113,"concepts":24114},[],[],{"space":24116,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24118,"publishedVersion":320,"revision":62,"contentType":24120,"locale":29},{"sys":24117},{"type":12,"linkType":13,"id":14},{"sys":24119},{"id":21,"type":12,"linkType":22},{"sys":24121},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24123,"metaTitle":330,"metaDescription":331,"mainTitle":24124,"subtitle":350,"heroImage":24139,"ctaButton":373,"ctaLink":374},[329],{"data":24125,"content":24126,"nodeType":74},{},[24127,24133],{"data":24128,"content":24129,"nodeType":342},{},[24130],{"data":24131,"marks":24132,"value":341,"nodeType":82},{},[],{"data":24134,"content":24135,"nodeType":87},{},[24136],{"data":24137,"marks":24138,"value":349,"nodeType":82},{},[],{"metadata":24140,"sys":24143,"fields":24148},{"tags":24141,"concepts":24142},[],[],{"space":24144,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24146,"publishedVersion":62,"revision":44,"locale":29},{"sys":24145},{"type":12,"linkType":13,"id":14},{"sys":24147},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24149},{"url":365,"details":24150,"fileName":371,"contentType":372},{"size":367,"image":24151},{"width":369,"height":370},{"sys":24153,"fields":24156},{"id":24154,"createdAt":24155},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":24157,"slug":24158,"articleIntro":24157,"category":24159},"Compte 451 - Groupe","compte-451-groupe",[24160],{"metadata":24161,"sys":24164,"fields":24171},{"tags":24162,"concepts":24163},[],[],{"space":24165,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24167,"publishedVersion":320,"revision":62,"contentType":24169,"locale":29},{"sys":24166},{"type":12,"linkType":13,"id":14},{"sys":24168},{"id":21,"type":12,"linkType":22},{"sys":24170},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24172,"metaTitle":330,"metaDescription":331,"mainTitle":24173,"subtitle":350,"heroImage":24188,"ctaButton":373,"ctaLink":374},[329],{"data":24174,"content":24175,"nodeType":74},{},[24176,24182],{"data":24177,"content":24178,"nodeType":342},{},[24179],{"data":24180,"marks":24181,"value":341,"nodeType":82},{},[],{"data":24183,"content":24184,"nodeType":87},{},[24185],{"data":24186,"marks":24187,"value":349,"nodeType":82},{},[],{"metadata":24189,"sys":24192,"fields":24197},{"tags":24190,"concepts":24191},[],[],{"space":24193,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24195,"publishedVersion":62,"revision":44,"locale":29},{"sys":24194},{"type":12,"linkType":13,"id":14},{"sys":24196},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24198},{"url":365,"details":24199,"fileName":371,"contentType":372},{"size":367,"image":24200},{"width":369,"height":370},{"sys":24202,"fields":24205},{"id":24203,"createdAt":24204},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":24206,"slug":24207,"articleIntro":24206,"category":24208},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[24209],{"metadata":24210,"sys":24213,"fields":24220},{"tags":24211,"concepts":24212},[],[],{"space":24214,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24216,"publishedVersion":320,"revision":62,"contentType":24218,"locale":29},{"sys":24215},{"type":12,"linkType":13,"id":14},{"sys":24217},{"id":21,"type":12,"linkType":22},{"sys":24219},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24221,"metaTitle":330,"metaDescription":331,"mainTitle":24222,"subtitle":350,"heroImage":24237,"ctaButton":373,"ctaLink":374},[329],{"data":24223,"content":24224,"nodeType":74},{},[24225,24231],{"data":24226,"content":24227,"nodeType":342},{},[24228],{"data":24229,"marks":24230,"value":341,"nodeType":82},{},[],{"data":24232,"content":24233,"nodeType":87},{},[24234],{"data":24235,"marks":24236,"value":349,"nodeType":82},{},[],{"metadata":24238,"sys":24241,"fields":24246},{"tags":24239,"concepts":24240},[],[],{"space":24242,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24244,"publishedVersion":62,"revision":44,"locale":29},{"sys":24243},{"type":12,"linkType":13,"id":14},{"sys":24245},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24247},{"url":365,"details":24248,"fileName":371,"contentType":372},{"size":367,"image":24249},{"width":369,"height":370},{"sys":24251,"fields":24254},{"id":24252,"createdAt":24253},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":24255,"slug":24256,"articleIntro":24255,"category":24257},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[24258],{"metadata":24259,"sys":24262,"fields":24269},{"tags":24260,"concepts":24261},[],[],{"space":24263,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24265,"publishedVersion":320,"revision":62,"contentType":24267,"locale":29},{"sys":24264},{"type":12,"linkType":13,"id":14},{"sys":24266},{"id":21,"type":12,"linkType":22},{"sys":24268},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24270,"metaTitle":330,"metaDescription":331,"mainTitle":24271,"subtitle":350,"heroImage":24286,"ctaButton":373,"ctaLink":374},[329],{"data":24272,"content":24273,"nodeType":74},{},[24274,24280],{"data":24275,"content":24276,"nodeType":342},{},[24277],{"data":24278,"marks":24279,"value":341,"nodeType":82},{},[],{"data":24281,"content":24282,"nodeType":87},{},[24283],{"data":24284,"marks":24285,"value":349,"nodeType":82},{},[],{"metadata":24287,"sys":24290,"fields":24295},{"tags":24288,"concepts":24289},[],[],{"space":24291,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24293,"publishedVersion":62,"revision":44,"locale":29},{"sys":24292},{"type":12,"linkType":13,"id":14},{"sys":24294},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24296},{"url":365,"details":24297,"fileName":371,"contentType":372},{"size":367,"image":24298},{"width":369,"height":370},{"sys":24300,"fields":24303},{"id":24301,"createdAt":24302},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":24304,"slug":24305,"articleIntro":-1,"category":24306},"Compte 6257 - Réceptions","compte-6257-receptions",[24307],{"metadata":24308,"sys":24311,"fields":24318},{"tags":24309,"concepts":24310},[],[],{"space":24312,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24314,"publishedVersion":320,"revision":62,"contentType":24316,"locale":29},{"sys":24313},{"type":12,"linkType":13,"id":14},{"sys":24315},{"id":21,"type":12,"linkType":22},{"sys":24317},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24319,"metaTitle":330,"metaDescription":331,"mainTitle":24320,"subtitle":350,"heroImage":24335,"ctaButton":373,"ctaLink":374},[329],{"data":24321,"content":24322,"nodeType":74},{},[24323,24329],{"data":24324,"content":24325,"nodeType":342},{},[24326],{"data":24327,"marks":24328,"value":341,"nodeType":82},{},[],{"data":24330,"content":24331,"nodeType":87},{},[24332],{"data":24333,"marks":24334,"value":349,"nodeType":82},{},[],{"metadata":24336,"sys":24339,"fields":24344},{"tags":24337,"concepts":24338},[],[],{"space":24340,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24342,"publishedVersion":62,"revision":44,"locale":29},{"sys":24341},{"type":12,"linkType":13,"id":14},{"sys":24343},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24345},{"url":365,"details":24346,"fileName":371,"contentType":372},{"size":367,"image":24347},{"width":369,"height":370},{"sys":24349,"fields":24352},{"id":24350,"createdAt":24351},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":24353,"slug":24354,"articleIntro":24353,"category":24355},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[24356],{"metadata":24357,"sys":24360,"fields":24367},{"tags":24358,"concepts":24359},[],[],{"space":24361,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24363,"publishedVersion":320,"revision":62,"contentType":24365,"locale":29},{"sys":24362},{"type":12,"linkType":13,"id":14},{"sys":24364},{"id":21,"type":12,"linkType":22},{"sys":24366},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24368,"metaTitle":330,"metaDescription":331,"mainTitle":24369,"subtitle":350,"heroImage":24384,"ctaButton":373,"ctaLink":374},[329],{"data":24370,"content":24371,"nodeType":74},{},[24372,24378],{"data":24373,"content":24374,"nodeType":342},{},[24375],{"data":24376,"marks":24377,"value":341,"nodeType":82},{},[],{"data":24379,"content":24380,"nodeType":87},{},[24381],{"data":24382,"marks":24383,"value":349,"nodeType":82},{},[],{"metadata":24385,"sys":24388,"fields":24393},{"tags":24386,"concepts":24387},[],[],{"space":24389,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24391,"publishedVersion":62,"revision":44,"locale":29},{"sys":24390},{"type":12,"linkType":13,"id":14},{"sys":24392},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24394},{"url":365,"details":24395,"fileName":371,"contentType":372},{"size":367,"image":24396},{"width":369,"height":370},{"sys":24398,"fields":24401},{"id":24399,"createdAt":24400},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":24402,"slug":24403,"articleIntro":24402,"category":24404},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[24405],{"metadata":24406,"sys":24409,"fields":24416},{"tags":24407,"concepts":24408},[],[],{"space":24410,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24412,"publishedVersion":320,"revision":62,"contentType":24414,"locale":29},{"sys":24411},{"type":12,"linkType":13,"id":14},{"sys":24413},{"id":21,"type":12,"linkType":22},{"sys":24415},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24417,"metaTitle":330,"metaDescription":331,"mainTitle":24418,"subtitle":350,"heroImage":24433,"ctaButton":373,"ctaLink":374},[329],{"data":24419,"content":24420,"nodeType":74},{},[24421,24427],{"data":24422,"content":24423,"nodeType":342},{},[24424],{"data":24425,"marks":24426,"value":341,"nodeType":82},{},[],{"data":24428,"content":24429,"nodeType":87},{},[24430],{"data":24431,"marks":24432,"value":349,"nodeType":82},{},[],{"metadata":24434,"sys":24437,"fields":24442},{"tags":24435,"concepts":24436},[],[],{"space":24438,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24440,"publishedVersion":62,"revision":44,"locale":29},{"sys":24439},{"type":12,"linkType":13,"id":14},{"sys":24441},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24443},{"url":365,"details":24444,"fileName":371,"contentType":372},{"size":367,"image":24445},{"width":369,"height":370},{"sys":24447,"fields":24450},{"id":24448,"createdAt":24449},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":24451,"slug":24452,"articleIntro":24451,"category":24453},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[24454],{"metadata":24455,"sys":24458,"fields":24465},{"tags":24456,"concepts":24457},[],[],{"space":24459,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24461,"publishedVersion":320,"revision":62,"contentType":24463,"locale":29},{"sys":24460},{"type":12,"linkType":13,"id":14},{"sys":24462},{"id":21,"type":12,"linkType":22},{"sys":24464},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24466,"metaTitle":330,"metaDescription":331,"mainTitle":24467,"subtitle":350,"heroImage":24482,"ctaButton":373,"ctaLink":374},[329],{"data":24468,"content":24469,"nodeType":74},{},[24470,24476],{"data":24471,"content":24472,"nodeType":342},{},[24473],{"data":24474,"marks":24475,"value":341,"nodeType":82},{},[],{"data":24477,"content":24478,"nodeType":87},{},[24479],{"data":24480,"marks":24481,"value":349,"nodeType":82},{},[],{"metadata":24483,"sys":24486,"fields":24491},{"tags":24484,"concepts":24485},[],[],{"space":24487,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24489,"publishedVersion":62,"revision":44,"locale":29},{"sys":24488},{"type":12,"linkType":13,"id":14},{"sys":24490},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24492},{"url":365,"details":24493,"fileName":371,"contentType":372},{"size":367,"image":24494},{"width":369,"height":370},{"sys":24496,"fields":24499},{"id":24497,"createdAt":24498},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":24500,"slug":24501,"articleIntro":-1,"category":24502},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[24503],{"metadata":24504,"sys":24507,"fields":24514},{"tags":24505,"concepts":24506},[],[],{"space":24508,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24510,"publishedVersion":320,"revision":62,"contentType":24512,"locale":29},{"sys":24509},{"type":12,"linkType":13,"id":14},{"sys":24511},{"id":21,"type":12,"linkType":22},{"sys":24513},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24515,"metaTitle":330,"metaDescription":331,"mainTitle":24516,"subtitle":350,"heroImage":24531,"ctaButton":373,"ctaLink":374},[329],{"data":24517,"content":24518,"nodeType":74},{},[24519,24525],{"data":24520,"content":24521,"nodeType":342},{},[24522],{"data":24523,"marks":24524,"value":341,"nodeType":82},{},[],{"data":24526,"content":24527,"nodeType":87},{},[24528],{"data":24529,"marks":24530,"value":349,"nodeType":82},{},[],{"metadata":24532,"sys":24535,"fields":24540},{"tags":24533,"concepts":24534},[],[],{"space":24536,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24538,"publishedVersion":62,"revision":44,"locale":29},{"sys":24537},{"type":12,"linkType":13,"id":14},{"sys":24539},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24541},{"url":365,"details":24542,"fileName":371,"contentType":372},{"size":367,"image":24543},{"width":369,"height":370},{"sys":24545,"fields":24548},{"id":24546,"createdAt":24547},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":24549,"slug":24550,"articleIntro":24549,"category":24551},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[24552],{"metadata":24553,"sys":24556,"fields":24563},{"tags":24554,"concepts":24555},[],[],{"space":24557,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24559,"publishedVersion":320,"revision":62,"contentType":24561,"locale":29},{"sys":24558},{"type":12,"linkType":13,"id":14},{"sys":24560},{"id":21,"type":12,"linkType":22},{"sys":24562},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24564,"metaTitle":330,"metaDescription":331,"mainTitle":24565,"subtitle":350,"heroImage":24580,"ctaButton":373,"ctaLink":374},[329],{"data":24566,"content":24567,"nodeType":74},{},[24568,24574],{"data":24569,"content":24570,"nodeType":342},{},[24571],{"data":24572,"marks":24573,"value":341,"nodeType":82},{},[],{"data":24575,"content":24576,"nodeType":87},{},[24577],{"data":24578,"marks":24579,"value":349,"nodeType":82},{},[],{"metadata":24581,"sys":24584,"fields":24589},{"tags":24582,"concepts":24583},[],[],{"space":24585,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24587,"publishedVersion":62,"revision":44,"locale":29},{"sys":24586},{"type":12,"linkType":13,"id":14},{"sys":24588},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24590},{"url":365,"details":24591,"fileName":371,"contentType":372},{"size":367,"image":24592},{"width":369,"height":370},{"sys":24594,"fields":24597},{"id":24595,"createdAt":24596},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":24598,"slug":24599,"articleIntro":24598,"category":24600},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[24601],{"metadata":24602,"sys":24605,"fields":24612},{"tags":24603,"concepts":24604},[],[],{"space":24606,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24608,"publishedVersion":320,"revision":62,"contentType":24610,"locale":29},{"sys":24607},{"type":12,"linkType":13,"id":14},{"sys":24609},{"id":21,"type":12,"linkType":22},{"sys":24611},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24613,"metaTitle":330,"metaDescription":331,"mainTitle":24614,"subtitle":350,"heroImage":24629,"ctaButton":373,"ctaLink":374},[329],{"data":24615,"content":24616,"nodeType":74},{},[24617,24623],{"data":24618,"content":24619,"nodeType":342},{},[24620],{"data":24621,"marks":24622,"value":341,"nodeType":82},{},[],{"data":24624,"content":24625,"nodeType":87},{},[24626],{"data":24627,"marks":24628,"value":349,"nodeType":82},{},[],{"metadata":24630,"sys":24633,"fields":24638},{"tags":24631,"concepts":24632},[],[],{"space":24634,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24636,"publishedVersion":62,"revision":44,"locale":29},{"sys":24635},{"type":12,"linkType":13,"id":14},{"sys":24637},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24639},{"url":365,"details":24640,"fileName":371,"contentType":372},{"size":367,"image":24641},{"width":369,"height":370},{"sys":24643,"fields":24646},{"id":24644,"createdAt":24645},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":24647,"slug":24648,"articleIntro":24647,"category":24649},"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",[24650],{"metadata":24651,"sys":24654,"fields":24661},{"tags":24652,"concepts":24653},[],[],{"space":24655,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24657,"publishedVersion":320,"revision":62,"contentType":24659,"locale":29},{"sys":24656},{"type":12,"linkType":13,"id":14},{"sys":24658},{"id":21,"type":12,"linkType":22},{"sys":24660},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24662,"metaTitle":330,"metaDescription":331,"mainTitle":24663,"subtitle":350,"heroImage":24678,"ctaButton":373,"ctaLink":374},[329],{"data":24664,"content":24665,"nodeType":74},{},[24666,24672],{"data":24667,"content":24668,"nodeType":342},{},[24669],{"data":24670,"marks":24671,"value":341,"nodeType":82},{},[],{"data":24673,"content":24674,"nodeType":87},{},[24675],{"data":24676,"marks":24677,"value":349,"nodeType":82},{},[],{"metadata":24679,"sys":24682,"fields":24687},{"tags":24680,"concepts":24681},[],[],{"space":24683,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24685,"publishedVersion":62,"revision":44,"locale":29},{"sys":24684},{"type":12,"linkType":13,"id":14},{"sys":24686},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24688},{"url":365,"details":24689,"fileName":371,"contentType":372},{"size":367,"image":24690},{"width":369,"height":370},{"sys":24692,"fields":24695},{"id":24693,"createdAt":24694},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":24696,"slug":24697,"articleIntro":24696,"category":24698},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[24699],{"metadata":24700,"sys":24703,"fields":24710},{"tags":24701,"concepts":24702},[],[],{"space":24704,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24706,"publishedVersion":320,"revision":62,"contentType":24708,"locale":29},{"sys":24705},{"type":12,"linkType":13,"id":14},{"sys":24707},{"id":21,"type":12,"linkType":22},{"sys":24709},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24711,"metaTitle":330,"metaDescription":331,"mainTitle":24712,"subtitle":350,"heroImage":24727,"ctaButton":373,"ctaLink":374},[329],{"data":24713,"content":24714,"nodeType":74},{},[24715,24721],{"data":24716,"content":24717,"nodeType":342},{},[24718],{"data":24719,"marks":24720,"value":341,"nodeType":82},{},[],{"data":24722,"content":24723,"nodeType":87},{},[24724],{"data":24725,"marks":24726,"value":349,"nodeType":82},{},[],{"metadata":24728,"sys":24731,"fields":24736},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24734,"publishedVersion":62,"revision":44,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24737},{"url":365,"details":24738,"fileName":371,"contentType":372},{"size":367,"image":24739},{"width":369,"height":370},{"sys":24741,"fields":24744},{"id":24742,"createdAt":24743},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":24745,"slug":24746,"articleIntro":24745,"category":24747},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[24748],{"metadata":24749,"sys":24752,"fields":24759},{"tags":24750,"concepts":24751},[],[],{"space":24753,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24755,"publishedVersion":320,"revision":62,"contentType":24757,"locale":29},{"sys":24754},{"type":12,"linkType":13,"id":14},{"sys":24756},{"id":21,"type":12,"linkType":22},{"sys":24758},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24760,"metaTitle":330,"metaDescription":331,"mainTitle":24761,"subtitle":350,"heroImage":24776,"ctaButton":373,"ctaLink":374},[329],{"data":24762,"content":24763,"nodeType":74},{},[24764,24770],{"data":24765,"content":24766,"nodeType":342},{},[24767],{"data":24768,"marks":24769,"value":341,"nodeType":82},{},[],{"data":24771,"content":24772,"nodeType":87},{},[24773],{"data":24774,"marks":24775,"value":349,"nodeType":82},{},[],{"metadata":24777,"sys":24780,"fields":24785},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24783,"publishedVersion":62,"revision":44,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24786},{"url":365,"details":24787,"fileName":371,"contentType":372},{"size":367,"image":24788},{"width":369,"height":370},{"sys":24790,"fields":24793},{"id":24791,"createdAt":24792},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":24794,"slug":24795,"articleIntro":24794,"category":24796},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[24797],{"metadata":24798,"sys":24801,"fields":24808},{"tags":24799,"concepts":24800},[],[],{"space":24802,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24804,"publishedVersion":320,"revision":62,"contentType":24806,"locale":29},{"sys":24803},{"type":12,"linkType":13,"id":14},{"sys":24805},{"id":21,"type":12,"linkType":22},{"sys":24807},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24809,"metaTitle":330,"metaDescription":331,"mainTitle":24810,"subtitle":350,"heroImage":24825,"ctaButton":373,"ctaLink":374},[329],{"data":24811,"content":24812,"nodeType":74},{},[24813,24819],{"data":24814,"content":24815,"nodeType":342},{},[24816],{"data":24817,"marks":24818,"value":341,"nodeType":82},{},[],{"data":24820,"content":24821,"nodeType":87},{},[24822],{"data":24823,"marks":24824,"value":349,"nodeType":82},{},[],{"metadata":24826,"sys":24829,"fields":24834},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24832,"publishedVersion":62,"revision":44,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24835},{"url":365,"details":24836,"fileName":371,"contentType":372},{"size":367,"image":24837},{"width":369,"height":370},{"sys":24839,"fields":24842},{"id":24840,"createdAt":24841},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":24843,"slug":24844,"articleIntro":-1,"category":24845},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[24846],{"metadata":24847,"sys":24850,"fields":24857},{"tags":24848,"concepts":24849},[],[],{"space":24851,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24853,"publishedVersion":320,"revision":62,"contentType":24855,"locale":29},{"sys":24852},{"type":12,"linkType":13,"id":14},{"sys":24854},{"id":21,"type":12,"linkType":22},{"sys":24856},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24858,"metaTitle":330,"metaDescription":331,"mainTitle":24859,"subtitle":350,"heroImage":24874,"ctaButton":373,"ctaLink":374},[329],{"data":24860,"content":24861,"nodeType":74},{},[24862,24868],{"data":24863,"content":24864,"nodeType":342},{},[24865],{"data":24866,"marks":24867,"value":341,"nodeType":82},{},[],{"data":24869,"content":24870,"nodeType":87},{},[24871],{"data":24872,"marks":24873,"value":349,"nodeType":82},{},[],{"metadata":24875,"sys":24878,"fields":24883},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24881,"publishedVersion":62,"revision":44,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24884},{"url":365,"details":24885,"fileName":371,"contentType":372},{"size":367,"image":24886},{"width":369,"height":370},{"sys":24888,"fields":24891},{"id":24889,"createdAt":24890},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":24892,"slug":24893,"articleIntro":24892,"category":24894},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[24895],{"metadata":24896,"sys":24899,"fields":24906},{"tags":24897,"concepts":24898},[],[],{"space":24900,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24902,"publishedVersion":320,"revision":62,"contentType":24904,"locale":29},{"sys":24901},{"type":12,"linkType":13,"id":14},{"sys":24903},{"id":21,"type":12,"linkType":22},{"sys":24905},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24907,"metaTitle":330,"metaDescription":331,"mainTitle":24908,"subtitle":350,"heroImage":24923,"ctaButton":373,"ctaLink":374},[329],{"data":24909,"content":24910,"nodeType":74},{},[24911,24917],{"data":24912,"content":24913,"nodeType":342},{},[24914],{"data":24915,"marks":24916,"value":341,"nodeType":82},{},[],{"data":24918,"content":24919,"nodeType":87},{},[24920],{"data":24921,"marks":24922,"value":349,"nodeType":82},{},[],{"metadata":24924,"sys":24927,"fields":24932},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24930,"publishedVersion":62,"revision":44,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24933},{"url":365,"details":24934,"fileName":371,"contentType":372},{"size":367,"image":24935},{"width":369,"height":370},{"sys":24937,"fields":24940},{"id":24938,"createdAt":24939},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":24941,"slug":24942,"articleIntro":24941,"category":24943},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[24944],{"metadata":24945,"sys":24948,"fields":24955},{"tags":24946,"concepts":24947},[],[],{"space":24949,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24951,"publishedVersion":320,"revision":62,"contentType":24953,"locale":29},{"sys":24950},{"type":12,"linkType":13,"id":14},{"sys":24952},{"id":21,"type":12,"linkType":22},{"sys":24954},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":24956,"metaTitle":330,"metaDescription":331,"mainTitle":24957,"subtitle":350,"heroImage":24972,"ctaButton":373,"ctaLink":374},[329],{"data":24958,"content":24959,"nodeType":74},{},[24960,24966],{"data":24961,"content":24962,"nodeType":342},{},[24963],{"data":24964,"marks":24965,"value":341,"nodeType":82},{},[],{"data":24967,"content":24968,"nodeType":87},{},[24969],{"data":24970,"marks":24971,"value":349,"nodeType":82},{},[],{"metadata":24973,"sys":24976,"fields":24981},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":24979,"publishedVersion":62,"revision":44,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":24982},{"url":365,"details":24983,"fileName":371,"contentType":372},{"size":367,"image":24984},{"width":369,"height":370},{"sys":24986,"fields":24988},{"id":24987,"createdAt":19399},"4kVdSdLvBSCpwNNFzLzom2",{"title":24989,"slug":24990,"articleIntro":24989,"category":24991},"335 - Travaux en cours","compte-335-travaux-en-cours",[24992],{"metadata":24993,"sys":24996,"fields":25003},{"tags":24994,"concepts":24995},[],[],{"space":24997,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":24999,"publishedVersion":320,"revision":62,"contentType":25001,"locale":29},{"sys":24998},{"type":12,"linkType":13,"id":14},{"sys":25000},{"id":21,"type":12,"linkType":22},{"sys":25002},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25004,"metaTitle":330,"metaDescription":331,"mainTitle":25005,"subtitle":350,"heroImage":25020,"ctaButton":373,"ctaLink":374},[329],{"data":25006,"content":25007,"nodeType":74},{},[25008,25014],{"data":25009,"content":25010,"nodeType":342},{},[25011],{"data":25012,"marks":25013,"value":341,"nodeType":82},{},[],{"data":25015,"content":25016,"nodeType":87},{},[25017],{"data":25018,"marks":25019,"value":349,"nodeType":82},{},[],{"metadata":25021,"sys":25024,"fields":25029},{"tags":25022,"concepts":25023},[],[],{"space":25025,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25027,"publishedVersion":62,"revision":44,"locale":29},{"sys":25026},{"type":12,"linkType":13,"id":14},{"sys":25028},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25030},{"url":365,"details":25031,"fileName":371,"contentType":372},{"size":367,"image":25032},{"width":369,"height":370},{"sys":25034,"fields":25037},{"id":25035,"createdAt":25036},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":25038,"slug":25039,"articleIntro":25038,"category":25040},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[25041],{"metadata":25042,"sys":25045,"fields":25052},{"tags":25043,"concepts":25044},[],[],{"space":25046,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25048,"publishedVersion":320,"revision":62,"contentType":25050,"locale":29},{"sys":25047},{"type":12,"linkType":13,"id":14},{"sys":25049},{"id":21,"type":12,"linkType":22},{"sys":25051},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25053,"metaTitle":330,"metaDescription":331,"mainTitle":25054,"subtitle":350,"heroImage":25069,"ctaButton":373,"ctaLink":374},[329],{"data":25055,"content":25056,"nodeType":74},{},[25057,25063],{"data":25058,"content":25059,"nodeType":342},{},[25060],{"data":25061,"marks":25062,"value":341,"nodeType":82},{},[],{"data":25064,"content":25065,"nodeType":87},{},[25066],{"data":25067,"marks":25068,"value":349,"nodeType":82},{},[],{"metadata":25070,"sys":25073,"fields":25078},{"tags":25071,"concepts":25072},[],[],{"space":25074,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25076,"publishedVersion":62,"revision":44,"locale":29},{"sys":25075},{"type":12,"linkType":13,"id":14},{"sys":25077},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25079},{"url":365,"details":25080,"fileName":371,"contentType":372},{"size":367,"image":25081},{"width":369,"height":370},{"sys":25083,"fields":25086},{"id":25084,"createdAt":25085},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":25087,"slug":25088,"articleIntro":25087,"category":25089},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[25090],{"metadata":25091,"sys":25094,"fields":25101},{"tags":25092,"concepts":25093},[],[],{"space":25095,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25097,"publishedVersion":320,"revision":62,"contentType":25099,"locale":29},{"sys":25096},{"type":12,"linkType":13,"id":14},{"sys":25098},{"id":21,"type":12,"linkType":22},{"sys":25100},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25102,"metaTitle":330,"metaDescription":331,"mainTitle":25103,"subtitle":350,"heroImage":25118,"ctaButton":373,"ctaLink":374},[329],{"data":25104,"content":25105,"nodeType":74},{},[25106,25112],{"data":25107,"content":25108,"nodeType":342},{},[25109],{"data":25110,"marks":25111,"value":341,"nodeType":82},{},[],{"data":25113,"content":25114,"nodeType":87},{},[25115],{"data":25116,"marks":25117,"value":349,"nodeType":82},{},[],{"metadata":25119,"sys":25122,"fields":25127},{"tags":25120,"concepts":25121},[],[],{"space":25123,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25125,"publishedVersion":62,"revision":44,"locale":29},{"sys":25124},{"type":12,"linkType":13,"id":14},{"sys":25126},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25128},{"url":365,"details":25129,"fileName":371,"contentType":372},{"size":367,"image":25130},{"width":369,"height":370},{"sys":25132,"fields":25135},{"id":25133,"createdAt":25134},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":25136,"slug":25137,"articleIntro":25136,"category":25138},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[25139],{"metadata":25140,"sys":25143,"fields":25150},{"tags":25141,"concepts":25142},[],[],{"space":25144,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25146,"publishedVersion":320,"revision":62,"contentType":25148,"locale":29},{"sys":25145},{"type":12,"linkType":13,"id":14},{"sys":25147},{"id":21,"type":12,"linkType":22},{"sys":25149},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25151,"metaTitle":330,"metaDescription":331,"mainTitle":25152,"subtitle":350,"heroImage":25167,"ctaButton":373,"ctaLink":374},[329],{"data":25153,"content":25154,"nodeType":74},{},[25155,25161],{"data":25156,"content":25157,"nodeType":342},{},[25158],{"data":25159,"marks":25160,"value":341,"nodeType":82},{},[],{"data":25162,"content":25163,"nodeType":87},{},[25164],{"data":25165,"marks":25166,"value":349,"nodeType":82},{},[],{"metadata":25168,"sys":25171,"fields":25176},{"tags":25169,"concepts":25170},[],[],{"space":25172,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25174,"publishedVersion":62,"revision":44,"locale":29},{"sys":25173},{"type":12,"linkType":13,"id":14},{"sys":25175},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25177},{"url":365,"details":25178,"fileName":371,"contentType":372},{"size":367,"image":25179},{"width":369,"height":370},{"sys":25181,"fields":25184},{"id":25182,"createdAt":25183},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":25185,"slug":25186,"articleIntro":-1,"category":25187},"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",[25188],{"metadata":25189,"sys":25192,"fields":25199},{"tags":25190,"concepts":25191},[],[],{"space":25193,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25195,"publishedVersion":320,"revision":62,"contentType":25197,"locale":29},{"sys":25194},{"type":12,"linkType":13,"id":14},{"sys":25196},{"id":21,"type":12,"linkType":22},{"sys":25198},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25200,"metaTitle":330,"metaDescription":331,"mainTitle":25201,"subtitle":350,"heroImage":25216,"ctaButton":373,"ctaLink":374},[329],{"data":25202,"content":25203,"nodeType":74},{},[25204,25210],{"data":25205,"content":25206,"nodeType":342},{},[25207],{"data":25208,"marks":25209,"value":341,"nodeType":82},{},[],{"data":25211,"content":25212,"nodeType":87},{},[25213],{"data":25214,"marks":25215,"value":349,"nodeType":82},{},[],{"metadata":25217,"sys":25220,"fields":25225},{"tags":25218,"concepts":25219},[],[],{"space":25221,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25223,"publishedVersion":62,"revision":44,"locale":29},{"sys":25222},{"type":12,"linkType":13,"id":14},{"sys":25224},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25226},{"url":365,"details":25227,"fileName":371,"contentType":372},{"size":367,"image":25228},{"width":369,"height":370},{"sys":25230,"fields":25233},{"id":25231,"createdAt":25232},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":25234,"slug":25235,"articleIntro":25234,"category":25236},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[25237],{"metadata":25238,"sys":25241,"fields":25248},{"tags":25239,"concepts":25240},[],[],{"space":25242,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25244,"publishedVersion":320,"revision":62,"contentType":25246,"locale":29},{"sys":25243},{"type":12,"linkType":13,"id":14},{"sys":25245},{"id":21,"type":12,"linkType":22},{"sys":25247},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25249,"metaTitle":330,"metaDescription":331,"mainTitle":25250,"subtitle":350,"heroImage":25265,"ctaButton":373,"ctaLink":374},[329],{"data":25251,"content":25252,"nodeType":74},{},[25253,25259],{"data":25254,"content":25255,"nodeType":342},{},[25256],{"data":25257,"marks":25258,"value":341,"nodeType":82},{},[],{"data":25260,"content":25261,"nodeType":87},{},[25262],{"data":25263,"marks":25264,"value":349,"nodeType":82},{},[],{"metadata":25266,"sys":25269,"fields":25274},{"tags":25267,"concepts":25268},[],[],{"space":25270,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25272,"publishedVersion":62,"revision":44,"locale":29},{"sys":25271},{"type":12,"linkType":13,"id":14},{"sys":25273},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25275},{"url":365,"details":25276,"fileName":371,"contentType":372},{"size":367,"image":25277},{"width":369,"height":370},{"sys":25279,"fields":25282},{"id":25280,"createdAt":25281},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":25283,"slug":25284,"articleIntro":25283,"category":25285},"6097 - de marchandises","compte-6097-de-marchandises",[25286],{"metadata":25287,"sys":25290,"fields":25297},{"tags":25288,"concepts":25289},[],[],{"space":25291,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25293,"publishedVersion":320,"revision":62,"contentType":25295,"locale":29},{"sys":25292},{"type":12,"linkType":13,"id":14},{"sys":25294},{"id":21,"type":12,"linkType":22},{"sys":25296},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25298,"metaTitle":330,"metaDescription":331,"mainTitle":25299,"subtitle":350,"heroImage":25314,"ctaButton":373,"ctaLink":374},[329],{"data":25300,"content":25301,"nodeType":74},{},[25302,25308],{"data":25303,"content":25304,"nodeType":342},{},[25305],{"data":25306,"marks":25307,"value":341,"nodeType":82},{},[],{"data":25309,"content":25310,"nodeType":87},{},[25311],{"data":25312,"marks":25313,"value":349,"nodeType":82},{},[],{"metadata":25315,"sys":25318,"fields":25323},{"tags":25316,"concepts":25317},[],[],{"space":25319,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25321,"publishedVersion":62,"revision":44,"locale":29},{"sys":25320},{"type":12,"linkType":13,"id":14},{"sys":25322},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25324},{"url":365,"details":25325,"fileName":371,"contentType":372},{"size":367,"image":25326},{"width":369,"height":370},{"sys":25328,"fields":25331},{"id":25329,"createdAt":25330},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":25332,"slug":25333,"articleIntro":25332,"category":25334},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[25335],{"metadata":25336,"sys":25339,"fields":25346},{"tags":25337,"concepts":25338},[],[],{"space":25340,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25342,"publishedVersion":320,"revision":62,"contentType":25344,"locale":29},{"sys":25341},{"type":12,"linkType":13,"id":14},{"sys":25343},{"id":21,"type":12,"linkType":22},{"sys":25345},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25347,"metaTitle":330,"metaDescription":331,"mainTitle":25348,"subtitle":350,"heroImage":25363,"ctaButton":373,"ctaLink":374},[329],{"data":25349,"content":25350,"nodeType":74},{},[25351,25357],{"data":25352,"content":25353,"nodeType":342},{},[25354],{"data":25355,"marks":25356,"value":341,"nodeType":82},{},[],{"data":25358,"content":25359,"nodeType":87},{},[25360],{"data":25361,"marks":25362,"value":349,"nodeType":82},{},[],{"metadata":25364,"sys":25367,"fields":25372},{"tags":25365,"concepts":25366},[],[],{"space":25368,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25370,"publishedVersion":62,"revision":44,"locale":29},{"sys":25369},{"type":12,"linkType":13,"id":14},{"sys":25371},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25373},{"url":365,"details":25374,"fileName":371,"contentType":372},{"size":367,"image":25375},{"width":369,"height":370},{"sys":25377,"fields":25380},{"id":25378,"createdAt":25379},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":25381,"slug":25382,"articleIntro":25381,"category":25383},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[25384],{"metadata":25385,"sys":25388,"fields":25395},{"tags":25386,"concepts":25387},[],[],{"space":25389,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25391,"publishedVersion":320,"revision":62,"contentType":25393,"locale":29},{"sys":25390},{"type":12,"linkType":13,"id":14},{"sys":25392},{"id":21,"type":12,"linkType":22},{"sys":25394},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25396,"metaTitle":330,"metaDescription":331,"mainTitle":25397,"subtitle":350,"heroImage":25412,"ctaButton":373,"ctaLink":374},[329],{"data":25398,"content":25399,"nodeType":74},{},[25400,25406],{"data":25401,"content":25402,"nodeType":342},{},[25403],{"data":25404,"marks":25405,"value":341,"nodeType":82},{},[],{"data":25407,"content":25408,"nodeType":87},{},[25409],{"data":25410,"marks":25411,"value":349,"nodeType":82},{},[],{"metadata":25413,"sys":25416,"fields":25421},{"tags":25414,"concepts":25415},[],[],{"space":25417,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25419,"publishedVersion":62,"revision":44,"locale":29},{"sys":25418},{"type":12,"linkType":13,"id":14},{"sys":25420},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25422},{"url":365,"details":25423,"fileName":371,"contentType":372},{"size":367,"image":25424},{"width":369,"height":370},{"sys":25426,"fields":25429},{"id":25427,"createdAt":25428},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":25430,"slug":25431,"articleIntro":25430,"category":25432},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[25433],{"metadata":25434,"sys":25437,"fields":25444},{"tags":25435,"concepts":25436},[],[],{"space":25438,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25440,"publishedVersion":320,"revision":62,"contentType":25442,"locale":29},{"sys":25439},{"type":12,"linkType":13,"id":14},{"sys":25441},{"id":21,"type":12,"linkType":22},{"sys":25443},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25445,"metaTitle":330,"metaDescription":331,"mainTitle":25446,"subtitle":350,"heroImage":25461,"ctaButton":373,"ctaLink":374},[329],{"data":25447,"content":25448,"nodeType":74},{},[25449,25455],{"data":25450,"content":25451,"nodeType":342},{},[25452],{"data":25453,"marks":25454,"value":341,"nodeType":82},{},[],{"data":25456,"content":25457,"nodeType":87},{},[25458],{"data":25459,"marks":25460,"value":349,"nodeType":82},{},[],{"metadata":25462,"sys":25465,"fields":25470},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25468,"publishedVersion":62,"revision":44,"locale":29},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25471},{"url":365,"details":25472,"fileName":371,"contentType":372},{"size":367,"image":25473},{"width":369,"height":370},{"sys":25475,"fields":25477},{"id":25476,"createdAt":12394},"55iVQXY18hY6u2UZk6N5JX",{"title":25478,"slug":25479,"articleIntro":-1,"category":25480},"Compte 704 - Travaux","compte-704---travaux",[25481],{"metadata":25482,"sys":25485,"fields":25492},{"tags":25483,"concepts":25484},[],[],{"space":25486,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25488,"publishedVersion":320,"revision":62,"contentType":25490,"locale":29},{"sys":25487},{"type":12,"linkType":13,"id":14},{"sys":25489},{"id":21,"type":12,"linkType":22},{"sys":25491},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25493,"metaTitle":330,"metaDescription":331,"mainTitle":25494,"subtitle":350,"heroImage":25509,"ctaButton":373,"ctaLink":374},[329],{"data":25495,"content":25496,"nodeType":74},{},[25497,25503],{"data":25498,"content":25499,"nodeType":342},{},[25500],{"data":25501,"marks":25502,"value":341,"nodeType":82},{},[],{"data":25504,"content":25505,"nodeType":87},{},[25506],{"data":25507,"marks":25508,"value":349,"nodeType":82},{},[],{"metadata":25510,"sys":25513,"fields":25518},{"tags":25511,"concepts":25512},[],[],{"space":25514,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25516,"publishedVersion":62,"revision":44,"locale":29},{"sys":25515},{"type":12,"linkType":13,"id":14},{"sys":25517},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25519},{"url":365,"details":25520,"fileName":371,"contentType":372},{"size":367,"image":25521},{"width":369,"height":370},{"sys":25523,"fields":25526},{"id":25524,"createdAt":25525},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":25527,"slug":25528,"articleIntro":25527,"category":25529},"Compte 6256 - Missions","compte-6256-missions",[25530],{"metadata":25531,"sys":25534,"fields":25541},{"tags":25532,"concepts":25533},[],[],{"space":25535,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25537,"publishedVersion":320,"revision":62,"contentType":25539,"locale":29},{"sys":25536},{"type":12,"linkType":13,"id":14},{"sys":25538},{"id":21,"type":12,"linkType":22},{"sys":25540},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25542,"metaTitle":330,"metaDescription":331,"mainTitle":25543,"subtitle":350,"heroImage":25558,"ctaButton":373,"ctaLink":374},[329],{"data":25544,"content":25545,"nodeType":74},{},[25546,25552],{"data":25547,"content":25548,"nodeType":342},{},[25549],{"data":25550,"marks":25551,"value":341,"nodeType":82},{},[],{"data":25553,"content":25554,"nodeType":87},{},[25555],{"data":25556,"marks":25557,"value":349,"nodeType":82},{},[],{"metadata":25559,"sys":25562,"fields":25567},{"tags":25560,"concepts":25561},[],[],{"space":25563,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25565,"publishedVersion":62,"revision":44,"locale":29},{"sys":25564},{"type":12,"linkType":13,"id":14},{"sys":25566},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25568},{"url":365,"details":25569,"fileName":371,"contentType":372},{"size":367,"image":25570},{"width":369,"height":370},{"sys":25572,"fields":25575},{"id":25573,"createdAt":25574},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":25576,"slug":25577,"articleIntro":-1,"category":25578},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[25579],{"metadata":25580,"sys":25583,"fields":25590},{"tags":25581,"concepts":25582},[],[],{"space":25584,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25586,"publishedVersion":320,"revision":62,"contentType":25588,"locale":29},{"sys":25585},{"type":12,"linkType":13,"id":14},{"sys":25587},{"id":21,"type":12,"linkType":22},{"sys":25589},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25591,"metaTitle":330,"metaDescription":331,"mainTitle":25592,"subtitle":350,"heroImage":25607,"ctaButton":373,"ctaLink":374},[329],{"data":25593,"content":25594,"nodeType":74},{},[25595,25601],{"data":25596,"content":25597,"nodeType":342},{},[25598],{"data":25599,"marks":25600,"value":341,"nodeType":82},{},[],{"data":25602,"content":25603,"nodeType":87},{},[25604],{"data":25605,"marks":25606,"value":349,"nodeType":82},{},[],{"metadata":25608,"sys":25611,"fields":25616},{"tags":25609,"concepts":25610},[],[],{"space":25612,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25614,"publishedVersion":62,"revision":44,"locale":29},{"sys":25613},{"type":12,"linkType":13,"id":14},{"sys":25615},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25617},{"url":365,"details":25618,"fileName":371,"contentType":372},{"size":367,"image":25619},{"width":369,"height":370},{"sys":25621,"fields":25624},{"id":25622,"createdAt":25623},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":25625,"slug":25626,"articleIntro":25625,"category":25627},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[25628],{"metadata":25629,"sys":25632,"fields":25639},{"tags":25630,"concepts":25631},[],[],{"space":25633,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25635,"publishedVersion":320,"revision":62,"contentType":25637,"locale":29},{"sys":25634},{"type":12,"linkType":13,"id":14},{"sys":25636},{"id":21,"type":12,"linkType":22},{"sys":25638},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25640,"metaTitle":330,"metaDescription":331,"mainTitle":25641,"subtitle":350,"heroImage":25656,"ctaButton":373,"ctaLink":374},[329],{"data":25642,"content":25643,"nodeType":74},{},[25644,25650],{"data":25645,"content":25646,"nodeType":342},{},[25647],{"data":25648,"marks":25649,"value":341,"nodeType":82},{},[],{"data":25651,"content":25652,"nodeType":87},{},[25653],{"data":25654,"marks":25655,"value":349,"nodeType":82},{},[],{"metadata":25657,"sys":25660,"fields":25665},{"tags":25658,"concepts":25659},[],[],{"space":25661,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25663,"publishedVersion":62,"revision":44,"locale":29},{"sys":25662},{"type":12,"linkType":13,"id":14},{"sys":25664},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25666},{"url":365,"details":25667,"fileName":371,"contentType":372},{"size":367,"image":25668},{"width":369,"height":370},{"sys":25670,"fields":25673},{"id":25671,"createdAt":25672},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":25674,"slug":25675,"articleIntro":25674,"category":25676},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[25677],{"metadata":25678,"sys":25681,"fields":25688},{"tags":25679,"concepts":25680},[],[],{"space":25682,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25684,"publishedVersion":320,"revision":62,"contentType":25686,"locale":29},{"sys":25683},{"type":12,"linkType":13,"id":14},{"sys":25685},{"id":21,"type":12,"linkType":22},{"sys":25687},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25689,"metaTitle":330,"metaDescription":331,"mainTitle":25690,"subtitle":350,"heroImage":25705,"ctaButton":373,"ctaLink":374},[329],{"data":25691,"content":25692,"nodeType":74},{},[25693,25699],{"data":25694,"content":25695,"nodeType":342},{},[25696],{"data":25697,"marks":25698,"value":341,"nodeType":82},{},[],{"data":25700,"content":25701,"nodeType":87},{},[25702],{"data":25703,"marks":25704,"value":349,"nodeType":82},{},[],{"metadata":25706,"sys":25709,"fields":25714},{"tags":25707,"concepts":25708},[],[],{"space":25710,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25712,"publishedVersion":62,"revision":44,"locale":29},{"sys":25711},{"type":12,"linkType":13,"id":14},{"sys":25713},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25715},{"url":365,"details":25716,"fileName":371,"contentType":372},{"size":367,"image":25717},{"width":369,"height":370},{"sys":25719,"fields":25722},{"id":25720,"createdAt":25721},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":25723,"slug":25724,"articleIntro":25723,"category":25725},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[25726],{"metadata":25727,"sys":25730,"fields":25737},{"tags":25728,"concepts":25729},[],[],{"space":25731,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25733,"publishedVersion":320,"revision":62,"contentType":25735,"locale":29},{"sys":25732},{"type":12,"linkType":13,"id":14},{"sys":25734},{"id":21,"type":12,"linkType":22},{"sys":25736},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25738,"metaTitle":330,"metaDescription":331,"mainTitle":25739,"subtitle":350,"heroImage":25754,"ctaButton":373,"ctaLink":374},[329],{"data":25740,"content":25741,"nodeType":74},{},[25742,25748],{"data":25743,"content":25744,"nodeType":342},{},[25745],{"data":25746,"marks":25747,"value":341,"nodeType":82},{},[],{"data":25749,"content":25750,"nodeType":87},{},[25751],{"data":25752,"marks":25753,"value":349,"nodeType":82},{},[],{"metadata":25755,"sys":25758,"fields":25763},{"tags":25756,"concepts":25757},[],[],{"space":25759,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25761,"publishedVersion":62,"revision":44,"locale":29},{"sys":25760},{"type":12,"linkType":13,"id":14},{"sys":25762},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25764},{"url":365,"details":25765,"fileName":371,"contentType":372},{"size":367,"image":25766},{"width":369,"height":370},{"sys":25768,"fields":25771},{"id":25769,"createdAt":25770},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":25772,"slug":25773,"articleIntro":25772,"category":25774},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[25775],{"metadata":25776,"sys":25779,"fields":25786},{"tags":25777,"concepts":25778},[],[],{"space":25780,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25782,"publishedVersion":320,"revision":62,"contentType":25784,"locale":29},{"sys":25781},{"type":12,"linkType":13,"id":14},{"sys":25783},{"id":21,"type":12,"linkType":22},{"sys":25785},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25787,"metaTitle":330,"metaDescription":331,"mainTitle":25788,"subtitle":350,"heroImage":25803,"ctaButton":373,"ctaLink":374},[329],{"data":25789,"content":25790,"nodeType":74},{},[25791,25797],{"data":25792,"content":25793,"nodeType":342},{},[25794],{"data":25795,"marks":25796,"value":341,"nodeType":82},{},[],{"data":25798,"content":25799,"nodeType":87},{},[25800],{"data":25801,"marks":25802,"value":349,"nodeType":82},{},[],{"metadata":25804,"sys":25807,"fields":25812},{"tags":25805,"concepts":25806},[],[],{"space":25808,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25810,"publishedVersion":62,"revision":44,"locale":29},{"sys":25809},{"type":12,"linkType":13,"id":14},{"sys":25811},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25813},{"url":365,"details":25814,"fileName":371,"contentType":372},{"size":367,"image":25815},{"width":369,"height":370},{"sys":25817,"fields":25820},{"id":25818,"createdAt":25819},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":25821,"slug":25822,"articleIntro":25821,"category":25823},"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",[25824],{"metadata":25825,"sys":25828,"fields":25835},{"tags":25826,"concepts":25827},[],[],{"space":25829,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25831,"publishedVersion":320,"revision":62,"contentType":25833,"locale":29},{"sys":25830},{"type":12,"linkType":13,"id":14},{"sys":25832},{"id":21,"type":12,"linkType":22},{"sys":25834},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25836,"metaTitle":330,"metaDescription":331,"mainTitle":25837,"subtitle":350,"heroImage":25852,"ctaButton":373,"ctaLink":374},[329],{"data":25838,"content":25839,"nodeType":74},{},[25840,25846],{"data":25841,"content":25842,"nodeType":342},{},[25843],{"data":25844,"marks":25845,"value":341,"nodeType":82},{},[],{"data":25847,"content":25848,"nodeType":87},{},[25849],{"data":25850,"marks":25851,"value":349,"nodeType":82},{},[],{"metadata":25853,"sys":25856,"fields":25861},{"tags":25854,"concepts":25855},[],[],{"space":25857,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25859,"publishedVersion":62,"revision":44,"locale":29},{"sys":25858},{"type":12,"linkType":13,"id":14},{"sys":25860},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25862},{"url":365,"details":25863,"fileName":371,"contentType":372},{"size":367,"image":25864},{"width":369,"height":370},{"sys":25866,"fields":25868},{"id":25867,"createdAt":23516},"162s9jHJG3pe8Lo9DnYq87",{"title":25869,"slug":25870,"articleIntro":25869,"category":25871},"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",[25872],{"metadata":25873,"sys":25876,"fields":25883},{"tags":25874,"concepts":25875},[],[],{"space":25877,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25879,"publishedVersion":320,"revision":62,"contentType":25881,"locale":29},{"sys":25878},{"type":12,"linkType":13,"id":14},{"sys":25880},{"id":21,"type":12,"linkType":22},{"sys":25882},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25884,"metaTitle":330,"metaDescription":331,"mainTitle":25885,"subtitle":350,"heroImage":25900,"ctaButton":373,"ctaLink":374},[329],{"data":25886,"content":25887,"nodeType":74},{},[25888,25894],{"data":25889,"content":25890,"nodeType":342},{},[25891],{"data":25892,"marks":25893,"value":341,"nodeType":82},{},[],{"data":25895,"content":25896,"nodeType":87},{},[25897],{"data":25898,"marks":25899,"value":349,"nodeType":82},{},[],{"metadata":25901,"sys":25904,"fields":25909},{"tags":25902,"concepts":25903},[],[],{"space":25905,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25907,"publishedVersion":62,"revision":44,"locale":29},{"sys":25906},{"type":12,"linkType":13,"id":14},{"sys":25908},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25910},{"url":365,"details":25911,"fileName":371,"contentType":372},{"size":367,"image":25912},{"width":369,"height":370},{"sys":25914,"fields":25917},{"id":25915,"createdAt":25916},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":25918,"slug":25919,"articleIntro":-1,"category":25920},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[25921],{"metadata":25922,"sys":25925,"fields":25932},{"tags":25923,"concepts":25924},[],[],{"space":25926,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25928,"publishedVersion":320,"revision":62,"contentType":25930,"locale":29},{"sys":25927},{"type":12,"linkType":13,"id":14},{"sys":25929},{"id":21,"type":12,"linkType":22},{"sys":25931},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25933,"metaTitle":330,"metaDescription":331,"mainTitle":25934,"subtitle":350,"heroImage":25949,"ctaButton":373,"ctaLink":374},[329],{"data":25935,"content":25936,"nodeType":74},{},[25937,25943],{"data":25938,"content":25939,"nodeType":342},{},[25940],{"data":25941,"marks":25942,"value":341,"nodeType":82},{},[],{"data":25944,"content":25945,"nodeType":87},{},[25946],{"data":25947,"marks":25948,"value":349,"nodeType":82},{},[],{"metadata":25950,"sys":25953,"fields":25958},{"tags":25951,"concepts":25952},[],[],{"space":25954,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":25956,"publishedVersion":62,"revision":44,"locale":29},{"sys":25955},{"type":12,"linkType":13,"id":14},{"sys":25957},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":25959},{"url":365,"details":25960,"fileName":371,"contentType":372},{"size":367,"image":25961},{"width":369,"height":370},{"sys":25963,"fields":25966},{"id":25964,"createdAt":25965},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":25967,"slug":25968,"articleIntro":25967,"category":25969},"618 - Divers","compte-618-divers",[25970],{"metadata":25971,"sys":25974,"fields":25981},{"tags":25972,"concepts":25973},[],[],{"space":25975,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":25977,"publishedVersion":320,"revision":62,"contentType":25979,"locale":29},{"sys":25976},{"type":12,"linkType":13,"id":14},{"sys":25978},{"id":21,"type":12,"linkType":22},{"sys":25980},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":25982,"metaTitle":330,"metaDescription":331,"mainTitle":25983,"subtitle":350,"heroImage":25998,"ctaButton":373,"ctaLink":374},[329],{"data":25984,"content":25985,"nodeType":74},{},[25986,25992],{"data":25987,"content":25988,"nodeType":342},{},[25989],{"data":25990,"marks":25991,"value":341,"nodeType":82},{},[],{"data":25993,"content":25994,"nodeType":87},{},[25995],{"data":25996,"marks":25997,"value":349,"nodeType":82},{},[],{"metadata":25999,"sys":26002,"fields":26007},{"tags":26000,"concepts":26001},[],[],{"space":26003,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26005,"publishedVersion":62,"revision":44,"locale":29},{"sys":26004},{"type":12,"linkType":13,"id":14},{"sys":26006},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26008},{"url":365,"details":26009,"fileName":371,"contentType":372},{"size":367,"image":26010},{"width":369,"height":370},{"sys":26012,"fields":26015},{"id":26013,"createdAt":26014},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":26016,"slug":26017,"articleIntro":26016,"category":26018},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[26019],{"metadata":26020,"sys":26023,"fields":26030},{"tags":26021,"concepts":26022},[],[],{"space":26024,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26026,"publishedVersion":320,"revision":62,"contentType":26028,"locale":29},{"sys":26025},{"type":12,"linkType":13,"id":14},{"sys":26027},{"id":21,"type":12,"linkType":22},{"sys":26029},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26031,"metaTitle":330,"metaDescription":331,"mainTitle":26032,"subtitle":350,"heroImage":26047,"ctaButton":373,"ctaLink":374},[329],{"data":26033,"content":26034,"nodeType":74},{},[26035,26041],{"data":26036,"content":26037,"nodeType":342},{},[26038],{"data":26039,"marks":26040,"value":341,"nodeType":82},{},[],{"data":26042,"content":26043,"nodeType":87},{},[26044],{"data":26045,"marks":26046,"value":349,"nodeType":82},{},[],{"metadata":26048,"sys":26051,"fields":26056},{"tags":26049,"concepts":26050},[],[],{"space":26052,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26054,"publishedVersion":62,"revision":44,"locale":29},{"sys":26053},{"type":12,"linkType":13,"id":14},{"sys":26055},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26057},{"url":365,"details":26058,"fileName":371,"contentType":372},{"size":367,"image":26059},{"width":369,"height":370},{"sys":26061,"fields":26064},{"id":26062,"createdAt":26063},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":26065,"slug":26066,"articleIntro":26067,"category":26068},"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.",[26069],{"metadata":26070,"sys":26073,"fields":26080},{"tags":26071,"concepts":26072},[],[],{"space":26074,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26076,"publishedVersion":320,"revision":62,"contentType":26078,"locale":29},{"sys":26075},{"type":12,"linkType":13,"id":14},{"sys":26077},{"id":21,"type":12,"linkType":22},{"sys":26079},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26081,"metaTitle":330,"metaDescription":331,"mainTitle":26082,"subtitle":350,"heroImage":26097,"ctaButton":373,"ctaLink":374},[329],{"data":26083,"content":26084,"nodeType":74},{},[26085,26091],{"data":26086,"content":26087,"nodeType":342},{},[26088],{"data":26089,"marks":26090,"value":341,"nodeType":82},{},[],{"data":26092,"content":26093,"nodeType":87},{},[26094],{"data":26095,"marks":26096,"value":349,"nodeType":82},{},[],{"metadata":26098,"sys":26101,"fields":26106},{"tags":26099,"concepts":26100},[],[],{"space":26102,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26104,"publishedVersion":62,"revision":44,"locale":29},{"sys":26103},{"type":12,"linkType":13,"id":14},{"sys":26105},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26107},{"url":365,"details":26108,"fileName":371,"contentType":372},{"size":367,"image":26109},{"width":369,"height":370},{"sys":26111,"fields":26114},{"id":26112,"createdAt":26113},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":26115,"slug":26116,"articleIntro":26115,"category":26117},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[26118],{"metadata":26119,"sys":26122,"fields":26129},{"tags":26120,"concepts":26121},[],[],{"space":26123,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26125,"publishedVersion":320,"revision":62,"contentType":26127,"locale":29},{"sys":26124},{"type":12,"linkType":13,"id":14},{"sys":26126},{"id":21,"type":12,"linkType":22},{"sys":26128},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26130,"metaTitle":330,"metaDescription":331,"mainTitle":26131,"subtitle":350,"heroImage":26146,"ctaButton":373,"ctaLink":374},[329],{"data":26132,"content":26133,"nodeType":74},{},[26134,26140],{"data":26135,"content":26136,"nodeType":342},{},[26137],{"data":26138,"marks":26139,"value":341,"nodeType":82},{},[],{"data":26141,"content":26142,"nodeType":87},{},[26143],{"data":26144,"marks":26145,"value":349,"nodeType":82},{},[],{"metadata":26147,"sys":26150,"fields":26155},{"tags":26148,"concepts":26149},[],[],{"space":26151,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26153,"publishedVersion":62,"revision":44,"locale":29},{"sys":26152},{"type":12,"linkType":13,"id":14},{"sys":26154},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26156},{"url":365,"details":26157,"fileName":371,"contentType":372},{"size":367,"image":26158},{"width":369,"height":370},{"sys":26160,"fields":26163},{"id":26161,"createdAt":26162},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":26164,"slug":26165,"articleIntro":26164,"category":26166},"506 - Obligations","compte-506-obligations",[26167],{"metadata":26168,"sys":26171,"fields":26178},{"tags":26169,"concepts":26170},[],[],{"space":26172,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26174,"publishedVersion":320,"revision":62,"contentType":26176,"locale":29},{"sys":26173},{"type":12,"linkType":13,"id":14},{"sys":26175},{"id":21,"type":12,"linkType":22},{"sys":26177},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26179,"metaTitle":330,"metaDescription":331,"mainTitle":26180,"subtitle":350,"heroImage":26195,"ctaButton":373,"ctaLink":374},[329],{"data":26181,"content":26182,"nodeType":74},{},[26183,26189],{"data":26184,"content":26185,"nodeType":342},{},[26186],{"data":26187,"marks":26188,"value":341,"nodeType":82},{},[],{"data":26190,"content":26191,"nodeType":87},{},[26192],{"data":26193,"marks":26194,"value":349,"nodeType":82},{},[],{"metadata":26196,"sys":26199,"fields":26204},{"tags":26197,"concepts":26198},[],[],{"space":26200,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26202,"publishedVersion":62,"revision":44,"locale":29},{"sys":26201},{"type":12,"linkType":13,"id":14},{"sys":26203},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26205},{"url":365,"details":26206,"fileName":371,"contentType":372},{"size":367,"image":26207},{"width":369,"height":370},{"sys":26209,"fields":26212},{"id":26210,"createdAt":26211},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":26213,"slug":26214,"articleIntro":26213,"category":26215},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[26216],{"metadata":26217,"sys":26220,"fields":26227},{"tags":26218,"concepts":26219},[],[],{"space":26221,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26223,"publishedVersion":320,"revision":62,"contentType":26225,"locale":29},{"sys":26222},{"type":12,"linkType":13,"id":14},{"sys":26224},{"id":21,"type":12,"linkType":22},{"sys":26226},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26228,"metaTitle":330,"metaDescription":331,"mainTitle":26229,"subtitle":350,"heroImage":26244,"ctaButton":373,"ctaLink":374},[329],{"data":26230,"content":26231,"nodeType":74},{},[26232,26238],{"data":26233,"content":26234,"nodeType":342},{},[26235],{"data":26236,"marks":26237,"value":341,"nodeType":82},{},[],{"data":26239,"content":26240,"nodeType":87},{},[26241],{"data":26242,"marks":26243,"value":349,"nodeType":82},{},[],{"metadata":26245,"sys":26248,"fields":26253},{"tags":26246,"concepts":26247},[],[],{"space":26249,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26251,"publishedVersion":62,"revision":44,"locale":29},{"sys":26250},{"type":12,"linkType":13,"id":14},{"sys":26252},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26254},{"url":365,"details":26255,"fileName":371,"contentType":372},{"size":367,"image":26256},{"width":369,"height":370},{"sys":26258,"fields":26261},{"id":26259,"createdAt":26260},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":26262,"slug":26263,"articleIntro":-1,"category":26264},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[26265],{"metadata":26266,"sys":26269,"fields":26276},{"tags":26267,"concepts":26268},[],[],{"space":26270,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26272,"publishedVersion":320,"revision":62,"contentType":26274,"locale":29},{"sys":26271},{"type":12,"linkType":13,"id":14},{"sys":26273},{"id":21,"type":12,"linkType":22},{"sys":26275},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26277,"metaTitle":330,"metaDescription":331,"mainTitle":26278,"subtitle":350,"heroImage":26293,"ctaButton":373,"ctaLink":374},[329],{"data":26279,"content":26280,"nodeType":74},{},[26281,26287],{"data":26282,"content":26283,"nodeType":342},{},[26284],{"data":26285,"marks":26286,"value":341,"nodeType":82},{},[],{"data":26288,"content":26289,"nodeType":87},{},[26290],{"data":26291,"marks":26292,"value":349,"nodeType":82},{},[],{"metadata":26294,"sys":26297,"fields":26302},{"tags":26295,"concepts":26296},[],[],{"space":26298,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26300,"publishedVersion":62,"revision":44,"locale":29},{"sys":26299},{"type":12,"linkType":13,"id":14},{"sys":26301},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26303},{"url":365,"details":26304,"fileName":371,"contentType":372},{"size":367,"image":26305},{"width":369,"height":370},{"sys":26307,"fields":26310},{"id":26308,"createdAt":26309},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":26311,"slug":26312,"articleIntro":-1,"category":26313},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[26314],{"metadata":26315,"sys":26318,"fields":26325},{"tags":26316,"concepts":26317},[],[],{"space":26319,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26321,"publishedVersion":320,"revision":62,"contentType":26323,"locale":29},{"sys":26320},{"type":12,"linkType":13,"id":14},{"sys":26322},{"id":21,"type":12,"linkType":22},{"sys":26324},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26326,"metaTitle":330,"metaDescription":331,"mainTitle":26327,"subtitle":350,"heroImage":26342,"ctaButton":373,"ctaLink":374},[329],{"data":26328,"content":26329,"nodeType":74},{},[26330,26336],{"data":26331,"content":26332,"nodeType":342},{},[26333],{"data":26334,"marks":26335,"value":341,"nodeType":82},{},[],{"data":26337,"content":26338,"nodeType":87},{},[26339],{"data":26340,"marks":26341,"value":349,"nodeType":82},{},[],{"metadata":26343,"sys":26346,"fields":26351},{"tags":26344,"concepts":26345},[],[],{"space":26347,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26349,"publishedVersion":62,"revision":44,"locale":29},{"sys":26348},{"type":12,"linkType":13,"id":14},{"sys":26350},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26352},{"url":365,"details":26353,"fileName":371,"contentType":372},{"size":367,"image":26354},{"width":369,"height":370},{"sys":26356,"fields":26359},{"id":26357,"createdAt":26358},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":26360,"slug":26361,"articleIntro":26360,"category":26362},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[26363],{"metadata":26364,"sys":26367,"fields":26374},{"tags":26365,"concepts":26366},[],[],{"space":26368,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26370,"publishedVersion":320,"revision":62,"contentType":26372,"locale":29},{"sys":26369},{"type":12,"linkType":13,"id":14},{"sys":26371},{"id":21,"type":12,"linkType":22},{"sys":26373},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26375,"metaTitle":330,"metaDescription":331,"mainTitle":26376,"subtitle":350,"heroImage":26391,"ctaButton":373,"ctaLink":374},[329],{"data":26377,"content":26378,"nodeType":74},{},[26379,26385],{"data":26380,"content":26381,"nodeType":342},{},[26382],{"data":26383,"marks":26384,"value":341,"nodeType":82},{},[],{"data":26386,"content":26387,"nodeType":87},{},[26388],{"data":26389,"marks":26390,"value":349,"nodeType":82},{},[],{"metadata":26392,"sys":26395,"fields":26400},{"tags":26393,"concepts":26394},[],[],{"space":26396,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26398,"publishedVersion":62,"revision":44,"locale":29},{"sys":26397},{"type":12,"linkType":13,"id":14},{"sys":26399},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26401},{"url":365,"details":26402,"fileName":371,"contentType":372},{"size":367,"image":26403},{"width":369,"height":370},{"sys":26405,"fields":26408},{"id":26406,"createdAt":26407},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":26409,"slug":26410,"articleIntro":-1,"category":26411},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[26412],{"metadata":26413,"sys":26416,"fields":26423},{"tags":26414,"concepts":26415},[],[],{"space":26417,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26419,"publishedVersion":320,"revision":62,"contentType":26421,"locale":29},{"sys":26418},{"type":12,"linkType":13,"id":14},{"sys":26420},{"id":21,"type":12,"linkType":22},{"sys":26422},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26424,"metaTitle":330,"metaDescription":331,"mainTitle":26425,"subtitle":350,"heroImage":26440,"ctaButton":373,"ctaLink":374},[329],{"data":26426,"content":26427,"nodeType":74},{},[26428,26434],{"data":26429,"content":26430,"nodeType":342},{},[26431],{"data":26432,"marks":26433,"value":341,"nodeType":82},{},[],{"data":26435,"content":26436,"nodeType":87},{},[26437],{"data":26438,"marks":26439,"value":349,"nodeType":82},{},[],{"metadata":26441,"sys":26444,"fields":26449},{"tags":26442,"concepts":26443},[],[],{"space":26445,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26447,"publishedVersion":62,"revision":44,"locale":29},{"sys":26446},{"type":12,"linkType":13,"id":14},{"sys":26448},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26450},{"url":365,"details":26451,"fileName":371,"contentType":372},{"size":367,"image":26452},{"width":369,"height":370},{"sys":26454,"fields":26457},{"id":26455,"createdAt":26456},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":26458,"slug":26459,"articleIntro":26458,"category":26460},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[26461],{"metadata":26462,"sys":26465,"fields":26472},{"tags":26463,"concepts":26464},[],[],{"space":26466,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26468,"publishedVersion":320,"revision":62,"contentType":26470,"locale":29},{"sys":26467},{"type":12,"linkType":13,"id":14},{"sys":26469},{"id":21,"type":12,"linkType":22},{"sys":26471},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26473,"metaTitle":330,"metaDescription":331,"mainTitle":26474,"subtitle":350,"heroImage":26489,"ctaButton":373,"ctaLink":374},[329],{"data":26475,"content":26476,"nodeType":74},{},[26477,26483],{"data":26478,"content":26479,"nodeType":342},{},[26480],{"data":26481,"marks":26482,"value":341,"nodeType":82},{},[],{"data":26484,"content":26485,"nodeType":87},{},[26486],{"data":26487,"marks":26488,"value":349,"nodeType":82},{},[],{"metadata":26490,"sys":26493,"fields":26498},{"tags":26491,"concepts":26492},[],[],{"space":26494,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26496,"publishedVersion":62,"revision":44,"locale":29},{"sys":26495},{"type":12,"linkType":13,"id":14},{"sys":26497},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26499},{"url":365,"details":26500,"fileName":371,"contentType":372},{"size":367,"image":26501},{"width":369,"height":370},{"sys":26503,"fields":26506},{"id":26504,"createdAt":26505},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":26507,"slug":26508,"articleIntro":26507,"category":26509},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[26510],{"metadata":26511,"sys":26514,"fields":26521},{"tags":26512,"concepts":26513},[],[],{"space":26515,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26517,"publishedVersion":320,"revision":62,"contentType":26519,"locale":29},{"sys":26516},{"type":12,"linkType":13,"id":14},{"sys":26518},{"id":21,"type":12,"linkType":22},{"sys":26520},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26522,"metaTitle":330,"metaDescription":331,"mainTitle":26523,"subtitle":350,"heroImage":26538,"ctaButton":373,"ctaLink":374},[329],{"data":26524,"content":26525,"nodeType":74},{},[26526,26532],{"data":26527,"content":26528,"nodeType":342},{},[26529],{"data":26530,"marks":26531,"value":341,"nodeType":82},{},[],{"data":26533,"content":26534,"nodeType":87},{},[26535],{"data":26536,"marks":26537,"value":349,"nodeType":82},{},[],{"metadata":26539,"sys":26542,"fields":26547},{"tags":26540,"concepts":26541},[],[],{"space":26543,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26545,"publishedVersion":62,"revision":44,"locale":29},{"sys":26544},{"type":12,"linkType":13,"id":14},{"sys":26546},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26548},{"url":365,"details":26549,"fileName":371,"contentType":372},{"size":367,"image":26550},{"width":369,"height":370},{"sys":26552,"fields":26555},{"id":26553,"createdAt":26554},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":26556,"slug":26557,"articleIntro":-1,"category":26558},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[26559],{"metadata":26560,"sys":26563,"fields":26570},{"tags":26561,"concepts":26562},[],[],{"space":26564,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26566,"publishedVersion":320,"revision":62,"contentType":26568,"locale":29},{"sys":26565},{"type":12,"linkType":13,"id":14},{"sys":26567},{"id":21,"type":12,"linkType":22},{"sys":26569},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26571,"metaTitle":330,"metaDescription":331,"mainTitle":26572,"subtitle":350,"heroImage":26587,"ctaButton":373,"ctaLink":374},[329],{"data":26573,"content":26574,"nodeType":74},{},[26575,26581],{"data":26576,"content":26577,"nodeType":342},{},[26578],{"data":26579,"marks":26580,"value":341,"nodeType":82},{},[],{"data":26582,"content":26583,"nodeType":87},{},[26584],{"data":26585,"marks":26586,"value":349,"nodeType":82},{},[],{"metadata":26588,"sys":26591,"fields":26596},{"tags":26589,"concepts":26590},[],[],{"space":26592,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26594,"publishedVersion":62,"revision":44,"locale":29},{"sys":26593},{"type":12,"linkType":13,"id":14},{"sys":26595},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26597},{"url":365,"details":26598,"fileName":371,"contentType":372},{"size":367,"image":26599},{"width":369,"height":370},{"sys":26601,"fields":26604},{"id":26602,"createdAt":26603},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":26605,"slug":26606,"articleIntro":26605,"category":26607},"4686 - Charges à payer","compte-4686-charges-a-payer",[26608],{"metadata":26609,"sys":26612,"fields":26619},{"tags":26610,"concepts":26611},[],[],{"space":26613,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26615,"publishedVersion":320,"revision":62,"contentType":26617,"locale":29},{"sys":26614},{"type":12,"linkType":13,"id":14},{"sys":26616},{"id":21,"type":12,"linkType":22},{"sys":26618},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26620,"metaTitle":330,"metaDescription":331,"mainTitle":26621,"subtitle":350,"heroImage":26636,"ctaButton":373,"ctaLink":374},[329],{"data":26622,"content":26623,"nodeType":74},{},[26624,26630],{"data":26625,"content":26626,"nodeType":342},{},[26627],{"data":26628,"marks":26629,"value":341,"nodeType":82},{},[],{"data":26631,"content":26632,"nodeType":87},{},[26633],{"data":26634,"marks":26635,"value":349,"nodeType":82},{},[],{"metadata":26637,"sys":26640,"fields":26645},{"tags":26638,"concepts":26639},[],[],{"space":26641,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26643,"publishedVersion":62,"revision":44,"locale":29},{"sys":26642},{"type":12,"linkType":13,"id":14},{"sys":26644},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26646},{"url":365,"details":26647,"fileName":371,"contentType":372},{"size":367,"image":26648},{"width":369,"height":370},{"sys":26650,"fields":26653},{"id":26651,"createdAt":26652},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":26654,"slug":26655,"articleIntro":-1,"category":26656},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[26657],{"metadata":26658,"sys":26661,"fields":26668},{"tags":26659,"concepts":26660},[],[],{"space":26662,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26664,"publishedVersion":320,"revision":62,"contentType":26666,"locale":29},{"sys":26663},{"type":12,"linkType":13,"id":14},{"sys":26665},{"id":21,"type":12,"linkType":22},{"sys":26667},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26669,"metaTitle":330,"metaDescription":331,"mainTitle":26670,"subtitle":350,"heroImage":26685,"ctaButton":373,"ctaLink":374},[329],{"data":26671,"content":26672,"nodeType":74},{},[26673,26679],{"data":26674,"content":26675,"nodeType":342},{},[26676],{"data":26677,"marks":26678,"value":341,"nodeType":82},{},[],{"data":26680,"content":26681,"nodeType":87},{},[26682],{"data":26683,"marks":26684,"value":349,"nodeType":82},{},[],{"metadata":26686,"sys":26689,"fields":26694},{"tags":26687,"concepts":26688},[],[],{"space":26690,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26692,"publishedVersion":62,"revision":44,"locale":29},{"sys":26691},{"type":12,"linkType":13,"id":14},{"sys":26693},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26695},{"url":365,"details":26696,"fileName":371,"contentType":372},{"size":367,"image":26697},{"width":369,"height":370},{"sys":26699,"fields":26702},{"id":26700,"createdAt":26701},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":26703,"slug":26704,"articleIntro":26703,"category":26705},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[26706],{"metadata":26707,"sys":26710,"fields":26717},{"tags":26708,"concepts":26709},[],[],{"space":26711,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26713,"publishedVersion":320,"revision":62,"contentType":26715,"locale":29},{"sys":26712},{"type":12,"linkType":13,"id":14},{"sys":26714},{"id":21,"type":12,"linkType":22},{"sys":26716},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26718,"metaTitle":330,"metaDescription":331,"mainTitle":26719,"subtitle":350,"heroImage":26734,"ctaButton":373,"ctaLink":374},[329],{"data":26720,"content":26721,"nodeType":74},{},[26722,26728],{"data":26723,"content":26724,"nodeType":342},{},[26725],{"data":26726,"marks":26727,"value":341,"nodeType":82},{},[],{"data":26729,"content":26730,"nodeType":87},{},[26731],{"data":26732,"marks":26733,"value":349,"nodeType":82},{},[],{"metadata":26735,"sys":26738,"fields":26743},{"tags":26736,"concepts":26737},[],[],{"space":26739,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26741,"publishedVersion":62,"revision":44,"locale":29},{"sys":26740},{"type":12,"linkType":13,"id":14},{"sys":26742},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26744},{"url":365,"details":26745,"fileName":371,"contentType":372},{"size":367,"image":26746},{"width":369,"height":370},{"sys":26748,"fields":26751},{"id":26749,"createdAt":26750},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":26752,"slug":26753,"articleIntro":26752,"category":26754},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[26755],{"metadata":26756,"sys":26759,"fields":26766},{"tags":26757,"concepts":26758},[],[],{"space":26760,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26762,"publishedVersion":320,"revision":62,"contentType":26764,"locale":29},{"sys":26761},{"type":12,"linkType":13,"id":14},{"sys":26763},{"id":21,"type":12,"linkType":22},{"sys":26765},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26767,"metaTitle":330,"metaDescription":331,"mainTitle":26768,"subtitle":350,"heroImage":26783,"ctaButton":373,"ctaLink":374},[329],{"data":26769,"content":26770,"nodeType":74},{},[26771,26777],{"data":26772,"content":26773,"nodeType":342},{},[26774],{"data":26775,"marks":26776,"value":341,"nodeType":82},{},[],{"data":26778,"content":26779,"nodeType":87},{},[26780],{"data":26781,"marks":26782,"value":349,"nodeType":82},{},[],{"metadata":26784,"sys":26787,"fields":26792},{"tags":26785,"concepts":26786},[],[],{"space":26788,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26790,"publishedVersion":62,"revision":44,"locale":29},{"sys":26789},{"type":12,"linkType":13,"id":14},{"sys":26791},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26793},{"url":365,"details":26794,"fileName":371,"contentType":372},{"size":367,"image":26795},{"width":369,"height":370},{"sys":26797,"fields":26800},{"id":26798,"createdAt":26799},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":26801,"slug":26802,"articleIntro":-1,"category":26803},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[26804],{"metadata":26805,"sys":26808,"fields":26815},{"tags":26806,"concepts":26807},[],[],{"space":26809,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26811,"publishedVersion":320,"revision":62,"contentType":26813,"locale":29},{"sys":26810},{"type":12,"linkType":13,"id":14},{"sys":26812},{"id":21,"type":12,"linkType":22},{"sys":26814},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26816,"metaTitle":330,"metaDescription":331,"mainTitle":26817,"subtitle":350,"heroImage":26832,"ctaButton":373,"ctaLink":374},[329],{"data":26818,"content":26819,"nodeType":74},{},[26820,26826],{"data":26821,"content":26822,"nodeType":342},{},[26823],{"data":26824,"marks":26825,"value":341,"nodeType":82},{},[],{"data":26827,"content":26828,"nodeType":87},{},[26829],{"data":26830,"marks":26831,"value":349,"nodeType":82},{},[],{"metadata":26833,"sys":26836,"fields":26841},{"tags":26834,"concepts":26835},[],[],{"space":26837,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26839,"publishedVersion":62,"revision":44,"locale":29},{"sys":26838},{"type":12,"linkType":13,"id":14},{"sys":26840},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26842},{"url":365,"details":26843,"fileName":371,"contentType":372},{"size":367,"image":26844},{"width":369,"height":370},{"sys":26846,"fields":26849},{"id":26847,"createdAt":26848},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":26850,"slug":26851,"articleIntro":-1,"category":26852},"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",[26853],{"metadata":26854,"sys":26857,"fields":26864},{"tags":26855,"concepts":26856},[],[],{"space":26858,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26860,"publishedVersion":320,"revision":62,"contentType":26862,"locale":29},{"sys":26859},{"type":12,"linkType":13,"id":14},{"sys":26861},{"id":21,"type":12,"linkType":22},{"sys":26863},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26865,"metaTitle":330,"metaDescription":331,"mainTitle":26866,"subtitle":350,"heroImage":26881,"ctaButton":373,"ctaLink":374},[329],{"data":26867,"content":26868,"nodeType":74},{},[26869,26875],{"data":26870,"content":26871,"nodeType":342},{},[26872],{"data":26873,"marks":26874,"value":341,"nodeType":82},{},[],{"data":26876,"content":26877,"nodeType":87},{},[26878],{"data":26879,"marks":26880,"value":349,"nodeType":82},{},[],{"metadata":26882,"sys":26885,"fields":26890},{"tags":26883,"concepts":26884},[],[],{"space":26886,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26888,"publishedVersion":62,"revision":44,"locale":29},{"sys":26887},{"type":12,"linkType":13,"id":14},{"sys":26889},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26891},{"url":365,"details":26892,"fileName":371,"contentType":372},{"size":367,"image":26893},{"width":369,"height":370},{"sys":26895,"fields":26898},{"id":26896,"createdAt":26897},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":26899,"slug":26900,"articleIntro":-1,"category":26901},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[26902],{"metadata":26903,"sys":26906,"fields":26913},{"tags":26904,"concepts":26905},[],[],{"space":26907,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26909,"publishedVersion":320,"revision":62,"contentType":26911,"locale":29},{"sys":26908},{"type":12,"linkType":13,"id":14},{"sys":26910},{"id":21,"type":12,"linkType":22},{"sys":26912},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26914,"metaTitle":330,"metaDescription":331,"mainTitle":26915,"subtitle":350,"heroImage":26930,"ctaButton":373,"ctaLink":374},[329],{"data":26916,"content":26917,"nodeType":74},{},[26918,26924],{"data":26919,"content":26920,"nodeType":342},{},[26921],{"data":26922,"marks":26923,"value":341,"nodeType":82},{},[],{"data":26925,"content":26926,"nodeType":87},{},[26927],{"data":26928,"marks":26929,"value":349,"nodeType":82},{},[],{"metadata":26931,"sys":26934,"fields":26939},{"tags":26932,"concepts":26933},[],[],{"space":26935,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26937,"publishedVersion":62,"revision":44,"locale":29},{"sys":26936},{"type":12,"linkType":13,"id":14},{"sys":26938},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26940},{"url":365,"details":26941,"fileName":371,"contentType":372},{"size":367,"image":26942},{"width":369,"height":370},{"sys":26944,"fields":26947},{"id":26945,"createdAt":26946},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":26948,"slug":26949,"articleIntro":26948,"category":26950},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[26951],{"metadata":26952,"sys":26955,"fields":26962},{"tags":26953,"concepts":26954},[],[],{"space":26956,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":26958,"publishedVersion":320,"revision":62,"contentType":26960,"locale":29},{"sys":26957},{"type":12,"linkType":13,"id":14},{"sys":26959},{"id":21,"type":12,"linkType":22},{"sys":26961},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":26963,"metaTitle":330,"metaDescription":331,"mainTitle":26964,"subtitle":350,"heroImage":26979,"ctaButton":373,"ctaLink":374},[329],{"data":26965,"content":26966,"nodeType":74},{},[26967,26973],{"data":26968,"content":26969,"nodeType":342},{},[26970],{"data":26971,"marks":26972,"value":341,"nodeType":82},{},[],{"data":26974,"content":26975,"nodeType":87},{},[26976],{"data":26977,"marks":26978,"value":349,"nodeType":82},{},[],{"metadata":26980,"sys":26983,"fields":26988},{"tags":26981,"concepts":26982},[],[],{"space":26984,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":26986,"publishedVersion":62,"revision":44,"locale":29},{"sys":26985},{"type":12,"linkType":13,"id":14},{"sys":26987},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":26989},{"url":365,"details":26990,"fileName":371,"contentType":372},{"size":367,"image":26991},{"width":369,"height":370},{"sys":26993,"fields":26996},{"id":26994,"createdAt":26995},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":26997,"slug":26998,"articleIntro":26997,"category":26999},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[27000],{"metadata":27001,"sys":27004,"fields":27011},{"tags":27002,"concepts":27003},[],[],{"space":27005,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27007,"publishedVersion":320,"revision":62,"contentType":27009,"locale":29},{"sys":27006},{"type":12,"linkType":13,"id":14},{"sys":27008},{"id":21,"type":12,"linkType":22},{"sys":27010},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27012,"metaTitle":330,"metaDescription":331,"mainTitle":27013,"subtitle":350,"heroImage":27028,"ctaButton":373,"ctaLink":374},[329],{"data":27014,"content":27015,"nodeType":74},{},[27016,27022],{"data":27017,"content":27018,"nodeType":342},{},[27019],{"data":27020,"marks":27021,"value":341,"nodeType":82},{},[],{"data":27023,"content":27024,"nodeType":87},{},[27025],{"data":27026,"marks":27027,"value":349,"nodeType":82},{},[],{"metadata":27029,"sys":27032,"fields":27037},{"tags":27030,"concepts":27031},[],[],{"space":27033,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27035,"publishedVersion":62,"revision":44,"locale":29},{"sys":27034},{"type":12,"linkType":13,"id":14},{"sys":27036},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27038},{"url":365,"details":27039,"fileName":371,"contentType":372},{"size":367,"image":27040},{"width":369,"height":370},{"sys":27042,"fields":27045},{"id":27043,"createdAt":27044},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":27046,"slug":27047,"articleIntro":27048,"category":27049},"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.",[27050],{"metadata":27051,"sys":27054,"fields":27061},{"tags":27052,"concepts":27053},[],[],{"space":27055,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27057,"publishedVersion":320,"revision":62,"contentType":27059,"locale":29},{"sys":27056},{"type":12,"linkType":13,"id":14},{"sys":27058},{"id":21,"type":12,"linkType":22},{"sys":27060},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27062,"metaTitle":330,"metaDescription":331,"mainTitle":27063,"subtitle":350,"heroImage":27078,"ctaButton":373,"ctaLink":374},[329],{"data":27064,"content":27065,"nodeType":74},{},[27066,27072],{"data":27067,"content":27068,"nodeType":342},{},[27069],{"data":27070,"marks":27071,"value":341,"nodeType":82},{},[],{"data":27073,"content":27074,"nodeType":87},{},[27075],{"data":27076,"marks":27077,"value":349,"nodeType":82},{},[],{"metadata":27079,"sys":27082,"fields":27087},{"tags":27080,"concepts":27081},[],[],{"space":27083,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27085,"publishedVersion":62,"revision":44,"locale":29},{"sys":27084},{"type":12,"linkType":13,"id":14},{"sys":27086},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27088},{"url":365,"details":27089,"fileName":371,"contentType":372},{"size":367,"image":27090},{"width":369,"height":370},{"sys":27092,"fields":27095},{"id":27093,"createdAt":27094},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":27096,"slug":27097,"articleIntro":-1,"category":27098},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[27099],{"metadata":27100,"sys":27103,"fields":27110},{"tags":27101,"concepts":27102},[],[],{"space":27104,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27106,"publishedVersion":320,"revision":62,"contentType":27108,"locale":29},{"sys":27105},{"type":12,"linkType":13,"id":14},{"sys":27107},{"id":21,"type":12,"linkType":22},{"sys":27109},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27111,"metaTitle":330,"metaDescription":331,"mainTitle":27112,"subtitle":350,"heroImage":27127,"ctaButton":373,"ctaLink":374},[329],{"data":27113,"content":27114,"nodeType":74},{},[27115,27121],{"data":27116,"content":27117,"nodeType":342},{},[27118],{"data":27119,"marks":27120,"value":341,"nodeType":82},{},[],{"data":27122,"content":27123,"nodeType":87},{},[27124],{"data":27125,"marks":27126,"value":349,"nodeType":82},{},[],{"metadata":27128,"sys":27131,"fields":27136},{"tags":27129,"concepts":27130},[],[],{"space":27132,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27134,"publishedVersion":62,"revision":44,"locale":29},{"sys":27133},{"type":12,"linkType":13,"id":14},{"sys":27135},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27137},{"url":365,"details":27138,"fileName":371,"contentType":372},{"size":367,"image":27139},{"width":369,"height":370},{"sys":27141,"fields":27144},{"id":27142,"createdAt":27143},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":27145,"slug":27146,"articleIntro":27145,"category":27147},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[27148],{"metadata":27149,"sys":27152,"fields":27159},{"tags":27150,"concepts":27151},[],[],{"space":27153,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27155,"publishedVersion":320,"revision":62,"contentType":27157,"locale":29},{"sys":27154},{"type":12,"linkType":13,"id":14},{"sys":27156},{"id":21,"type":12,"linkType":22},{"sys":27158},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27160,"metaTitle":330,"metaDescription":331,"mainTitle":27161,"subtitle":350,"heroImage":27176,"ctaButton":373,"ctaLink":374},[329],{"data":27162,"content":27163,"nodeType":74},{},[27164,27170],{"data":27165,"content":27166,"nodeType":342},{},[27167],{"data":27168,"marks":27169,"value":341,"nodeType":82},{},[],{"data":27171,"content":27172,"nodeType":87},{},[27173],{"data":27174,"marks":27175,"value":349,"nodeType":82},{},[],{"metadata":27177,"sys":27180,"fields":27185},{"tags":27178,"concepts":27179},[],[],{"space":27181,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27183,"publishedVersion":62,"revision":44,"locale":29},{"sys":27182},{"type":12,"linkType":13,"id":14},{"sys":27184},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27186},{"url":365,"details":27187,"fileName":371,"contentType":372},{"size":367,"image":27188},{"width":369,"height":370},{"sys":27190,"fields":27193},{"id":27191,"createdAt":27192},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":27194,"slug":27195,"articleIntro":27194,"category":27196},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[27197],{"metadata":27198,"sys":27201,"fields":27208},{"tags":27199,"concepts":27200},[],[],{"space":27202,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27204,"publishedVersion":320,"revision":62,"contentType":27206,"locale":29},{"sys":27203},{"type":12,"linkType":13,"id":14},{"sys":27205},{"id":21,"type":12,"linkType":22},{"sys":27207},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27209,"metaTitle":330,"metaDescription":331,"mainTitle":27210,"subtitle":350,"heroImage":27225,"ctaButton":373,"ctaLink":374},[329],{"data":27211,"content":27212,"nodeType":74},{},[27213,27219],{"data":27214,"content":27215,"nodeType":342},{},[27216],{"data":27217,"marks":27218,"value":341,"nodeType":82},{},[],{"data":27220,"content":27221,"nodeType":87},{},[27222],{"data":27223,"marks":27224,"value":349,"nodeType":82},{},[],{"metadata":27226,"sys":27229,"fields":27234},{"tags":27227,"concepts":27228},[],[],{"space":27230,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27232,"publishedVersion":62,"revision":44,"locale":29},{"sys":27231},{"type":12,"linkType":13,"id":14},{"sys":27233},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27235},{"url":365,"details":27236,"fileName":371,"contentType":372},{"size":367,"image":27237},{"width":369,"height":370},{"sys":27239,"fields":27242},{"id":27240,"createdAt":27241},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":27243,"slug":27244,"articleIntro":27243,"category":27245},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[27246],{"metadata":27247,"sys":27250,"fields":27257},{"tags":27248,"concepts":27249},[],[],{"space":27251,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27253,"publishedVersion":320,"revision":62,"contentType":27255,"locale":29},{"sys":27252},{"type":12,"linkType":13,"id":14},{"sys":27254},{"id":21,"type":12,"linkType":22},{"sys":27256},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27258,"metaTitle":330,"metaDescription":331,"mainTitle":27259,"subtitle":350,"heroImage":27274,"ctaButton":373,"ctaLink":374},[329],{"data":27260,"content":27261,"nodeType":74},{},[27262,27268],{"data":27263,"content":27264,"nodeType":342},{},[27265],{"data":27266,"marks":27267,"value":341,"nodeType":82},{},[],{"data":27269,"content":27270,"nodeType":87},{},[27271],{"data":27272,"marks":27273,"value":349,"nodeType":82},{},[],{"metadata":27275,"sys":27278,"fields":27283},{"tags":27276,"concepts":27277},[],[],{"space":27279,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27281,"publishedVersion":62,"revision":44,"locale":29},{"sys":27280},{"type":12,"linkType":13,"id":14},{"sys":27282},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27284},{"url":365,"details":27285,"fileName":371,"contentType":372},{"size":367,"image":27286},{"width":369,"height":370},{"sys":27288,"fields":27291},{"id":27289,"createdAt":27290},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":27292,"slug":27293,"articleIntro":27292,"category":27294},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[27295],{"metadata":27296,"sys":27299,"fields":27306},{"tags":27297,"concepts":27298},[],[],{"space":27300,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27302,"publishedVersion":320,"revision":62,"contentType":27304,"locale":29},{"sys":27301},{"type":12,"linkType":13,"id":14},{"sys":27303},{"id":21,"type":12,"linkType":22},{"sys":27305},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27307,"metaTitle":330,"metaDescription":331,"mainTitle":27308,"subtitle":350,"heroImage":27323,"ctaButton":373,"ctaLink":374},[329],{"data":27309,"content":27310,"nodeType":74},{},[27311,27317],{"data":27312,"content":27313,"nodeType":342},{},[27314],{"data":27315,"marks":27316,"value":341,"nodeType":82},{},[],{"data":27318,"content":27319,"nodeType":87},{},[27320],{"data":27321,"marks":27322,"value":349,"nodeType":82},{},[],{"metadata":27324,"sys":27327,"fields":27332},{"tags":27325,"concepts":27326},[],[],{"space":27328,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27330,"publishedVersion":62,"revision":44,"locale":29},{"sys":27329},{"type":12,"linkType":13,"id":14},{"sys":27331},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27333},{"url":365,"details":27334,"fileName":371,"contentType":372},{"size":367,"image":27335},{"width":369,"height":370},{"sys":27337,"fields":27340},{"id":27338,"createdAt":27339},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":27341,"slug":27342,"articleIntro":27341,"category":27343},"206 - Droit au bail","compte-206-droit-au-bail",[27344],{"metadata":27345,"sys":27348,"fields":27355},{"tags":27346,"concepts":27347},[],[],{"space":27349,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27351,"publishedVersion":320,"revision":62,"contentType":27353,"locale":29},{"sys":27350},{"type":12,"linkType":13,"id":14},{"sys":27352},{"id":21,"type":12,"linkType":22},{"sys":27354},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27356,"metaTitle":330,"metaDescription":331,"mainTitle":27357,"subtitle":350,"heroImage":27372,"ctaButton":373,"ctaLink":374},[329],{"data":27358,"content":27359,"nodeType":74},{},[27360,27366],{"data":27361,"content":27362,"nodeType":342},{},[27363],{"data":27364,"marks":27365,"value":341,"nodeType":82},{},[],{"data":27367,"content":27368,"nodeType":87},{},[27369],{"data":27370,"marks":27371,"value":349,"nodeType":82},{},[],{"metadata":27373,"sys":27376,"fields":27381},{"tags":27374,"concepts":27375},[],[],{"space":27377,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27379,"publishedVersion":62,"revision":44,"locale":29},{"sys":27378},{"type":12,"linkType":13,"id":14},{"sys":27380},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27382},{"url":365,"details":27383,"fileName":371,"contentType":372},{"size":367,"image":27384},{"width":369,"height":370},{"sys":27386,"fields":27389},{"id":27387,"createdAt":27388},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":27390,"slug":27391,"articleIntro":27390,"category":27392},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[27393],{"metadata":27394,"sys":27397,"fields":27404},{"tags":27395,"concepts":27396},[],[],{"space":27398,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27400,"publishedVersion":320,"revision":62,"contentType":27402,"locale":29},{"sys":27399},{"type":12,"linkType":13,"id":14},{"sys":27401},{"id":21,"type":12,"linkType":22},{"sys":27403},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27405,"metaTitle":330,"metaDescription":331,"mainTitle":27406,"subtitle":350,"heroImage":27421,"ctaButton":373,"ctaLink":374},[329],{"data":27407,"content":27408,"nodeType":74},{},[27409,27415],{"data":27410,"content":27411,"nodeType":342},{},[27412],{"data":27413,"marks":27414,"value":341,"nodeType":82},{},[],{"data":27416,"content":27417,"nodeType":87},{},[27418],{"data":27419,"marks":27420,"value":349,"nodeType":82},{},[],{"metadata":27422,"sys":27425,"fields":27430},{"tags":27423,"concepts":27424},[],[],{"space":27426,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27428,"publishedVersion":62,"revision":44,"locale":29},{"sys":27427},{"type":12,"linkType":13,"id":14},{"sys":27429},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27431},{"url":365,"details":27432,"fileName":371,"contentType":372},{"size":367,"image":27433},{"width":369,"height":370},{"sys":27435,"fields":27438},{"id":27436,"createdAt":27437},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":27439,"slug":27440,"articleIntro":27439,"category":27441},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[27442],{"metadata":27443,"sys":27446,"fields":27453},{"tags":27444,"concepts":27445},[],[],{"space":27447,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27449,"publishedVersion":320,"revision":62,"contentType":27451,"locale":29},{"sys":27448},{"type":12,"linkType":13,"id":14},{"sys":27450},{"id":21,"type":12,"linkType":22},{"sys":27452},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27454,"metaTitle":330,"metaDescription":331,"mainTitle":27455,"subtitle":350,"heroImage":27470,"ctaButton":373,"ctaLink":374},[329],{"data":27456,"content":27457,"nodeType":74},{},[27458,27464],{"data":27459,"content":27460,"nodeType":342},{},[27461],{"data":27462,"marks":27463,"value":341,"nodeType":82},{},[],{"data":27465,"content":27466,"nodeType":87},{},[27467],{"data":27468,"marks":27469,"value":349,"nodeType":82},{},[],{"metadata":27471,"sys":27474,"fields":27479},{"tags":27472,"concepts":27473},[],[],{"space":27475,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27477,"publishedVersion":62,"revision":44,"locale":29},{"sys":27476},{"type":12,"linkType":13,"id":14},{"sys":27478},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27480},{"url":365,"details":27481,"fileName":371,"contentType":372},{"size":367,"image":27482},{"width":369,"height":370},{"sys":27484,"fields":27487},{"id":27485,"createdAt":27486},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":27488,"slug":27489,"articleIntro":27488,"category":27490},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[27491],{"metadata":27492,"sys":27495,"fields":27502},{"tags":27493,"concepts":27494},[],[],{"space":27496,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27498,"publishedVersion":320,"revision":62,"contentType":27500,"locale":29},{"sys":27497},{"type":12,"linkType":13,"id":14},{"sys":27499},{"id":21,"type":12,"linkType":22},{"sys":27501},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27503,"metaTitle":330,"metaDescription":331,"mainTitle":27504,"subtitle":350,"heroImage":27519,"ctaButton":373,"ctaLink":374},[329],{"data":27505,"content":27506,"nodeType":74},{},[27507,27513],{"data":27508,"content":27509,"nodeType":342},{},[27510],{"data":27511,"marks":27512,"value":341,"nodeType":82},{},[],{"data":27514,"content":27515,"nodeType":87},{},[27516],{"data":27517,"marks":27518,"value":349,"nodeType":82},{},[],{"metadata":27520,"sys":27523,"fields":27528},{"tags":27521,"concepts":27522},[],[],{"space":27524,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27526,"publishedVersion":62,"revision":44,"locale":29},{"sys":27525},{"type":12,"linkType":13,"id":14},{"sys":27527},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27529},{"url":365,"details":27530,"fileName":371,"contentType":372},{"size":367,"image":27531},{"width":369,"height":370},{"sys":27533,"fields":27536},{"id":27534,"createdAt":27535},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":27537,"slug":27538,"articleIntro":27537,"category":27539},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[27540],{"metadata":27541,"sys":27544,"fields":27551},{"tags":27542,"concepts":27543},[],[],{"space":27545,"id":315,"type":16,"createdAt":316,"updatedAt":317,"environment":27547,"publishedVersion":320,"revision":62,"contentType":27549,"locale":29},{"sys":27546},{"type":12,"linkType":13,"id":14},{"sys":27548},{"id":21,"type":12,"linkType":22},{"sys":27550},{"type":12,"linkType":27,"id":323},{"contentfulName":325,"modelCategoryName":326,"slug":327,"contentTypeSlug":27552,"metaTitle":330,"metaDescription":331,"mainTitle":27553,"subtitle":350,"heroImage":27568,"ctaButton":373,"ctaLink":374},[329],{"data":27554,"content":27555,"nodeType":74},{},[27556,27562],{"data":27557,"content":27558,"nodeType":342},{},[27559],{"data":27560,"marks":27561,"value":341,"nodeType":82},{},[],{"data":27563,"content":27564,"nodeType":87},{},[27565],{"data":27566,"marks":27567,"value":349,"nodeType":82},{},[],{"metadata":27569,"sys":27572,"fields":27577},{"tags":27570,"concepts":27571},[],[],{"space":27573,"id":358,"type":58,"createdAt":359,"updatedAt":359,"environment":27575,"publishedVersion":62,"revision":44,"locale":29},{"sys":27574},{"type":12,"linkType":13,"id":14},{"sys":27576},{"id":21,"type":12,"linkType":22},{"title":363,"description":349,"file":27578},{"url":365,"details":27579,"fileName":371,"contentType":372},{"size":367,"image":27580},{"width":369,"height":370},1780085336839]